Penalty
1. Penalty is defined as the monetary amount established by this article that a taxpayer must pay in the event of paying due tax or fee amounts, including taxes paid in connection with the movement of goods across the customs border of the Customs Union, in later dates compared to those set by the legislation on taxes and fees
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (version as of 28.07.2012)
1. Penalty is defined as the monetary amount established by this article that a social insurance contributions payer must pay in the event of paying due amounts of social insurance contributions in later dates compared to those set by this Federal Law
Source: Federal Law No. 212-FZ dated 24.07.2009 (version as of 29.02.2012) "On Social Insurance Contributions to the Russian Federation Pension Fund, the Russian Federation Social Insurance Fund, and the Federal Compulsory Medical Insurance Fund"