"A similar conclusion followed from the June explanation of the Federal Tax Service (FTS)"
To calculate the penalty, the unpaid amount of contributions must be determined on the 30th day of the month following the reporting or settlement period, but not on the 15th day, when the contributions had to be transferred. So, if on the 30th day the payments are made in full, then the penalty for the delay with calculation will be 1000 rubles. Note that the mentioned calendar dates are determined taking into account the rule on the postponement of terms.
Recall that for taxes the unpaid amount, based on which the penalty is calculated, must be determined at the time of the expiration of the transfer of the mandatory payment. This was reported by the Supreme Arbitration Court of the Russian Federation. The Federal Tax Service supported the court's opinion.
