calc_penalty
Estimate late-payment tax penalties under Article 75 of the Russian Tax Code using a single CBR key rate. Input arrears amount, delay days, and payer type to get a rounded penalty figure.
Instructions
Estimate late-payment tax penalty (пени) per NK RF art. 75 using the CBR key rate.
When to use
Quick what-if: how much penalty accrues on a known arrears amount and delay in days.
Org vs IP/individual: orgs use 1/300 for days 1–30, then 1/150; IP and individuals use 1/300 for all days.
Before a payment plan or negotiation — ballpark figure, not a filing document.
When NOT to use
Multi-period calculation where the key rate changed during the delay (this tool uses one flat rate).
Penalties on non-tax debts (commercial loans, fines outside NK art. 75).
Official amount on a tax notice — always take the figure from FNS/LK; use this tool only for estimates.
Parameters
amount: principal arrears in RUB (non-negative).
days: calendar days of delay (0 → penalty 0).
key_rate: annual CBR %; omit to use bundled snapshot default (response includes warning_ru if default used).
payer:
org|ip|individual— selects the 1/300 vs 1/150 split for legal entities.
Returns (dict)
penalty (float): total penalty in RUB, rounded to kopecks.
amount, days, key_rate, payer: echo inputs used in the formula.
formula (str): human-readable breakdown.
article: "ст. 75 НК РФ".
snapshot_date, disclaimer, source: metadata for audit trail.
warning_ru (optional): present when key_rate was taken from snapshot, not passed explicitly.
Limitations
Single key rate for the whole period; for rate changes call get_rates(fresh=true) and run per sub-period manually.
Does not include other sanctions (штрафы) under NK art. 122/123 — only пени art. 75.
Read-only, offline, deterministic; no side effects; idempotent for identical inputs.
Examples
Org, 100_000 RUB, 45 days, key_rate=21: days 1–30 @ amount×21%/300×30 + days 31–45 @ amount×21%/150×15.
IP, 50_000 RUB, 10 days: amount×rate%/300×10 for all days.
days=0 → penalty=0 regardless of amount.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| days | Yes | Число календарных дней просрочки с даты, когда платёж должен был быть уплачен. | |
| payer | No | Тип плательщика: org (организация), ip (ИП), individual (физлицо, не ИП). | ip |
| amount | Yes | Сумма недоимки (руб.), на которую начисляются пени. | |
| key_rate | No | Ключевая ставка ЦБ РФ, % годовых. Если не задана — берётся из встроенного снапшота (см. snapshot_date в ответе). |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
No arguments | |||