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Tax offenses and liability for their commission are regulated by the Tax Code and the Code of Administrative Offenses of the Russian Federation, although it is also possible to bring them under the Criminal Code (for significant violations that are recognized as crimes). In the article you will find information about the types of liability to which the violator can be held, and the dependence of the punishment chosen by the authorized body on various factors.
Tax offenses - concept and essence
A tax offense is a failure to comply with the norms of tax law by a person who has certain obligations to pay taxes. The current Tax Code of the Russian Federation defines an exhaustive list of such violations (Chapter 16 of the Tax Code of the Russian Federation).In particular, these include:
- failure to comply with the procedure for registration with the Federal Tax Service as a taxpayer;
- non-submission of documents containing the calculation of the amount of mandatory payments, or non-compliance with the method of their submission for verification;
- improper accounting of expenses incurred and income received, which caused a change in the size of the taxable base;
- non-payment (full or partial) of taxes;
- refusal to submit reports and other documentation to the Federal Tax Service necessary for tax authorities to perform supervisory functions.
IMPORTANT! The violator cannot be punished if more than 3 years have passed since the commission of the unlawful act (in cases stipulated by Articles 120 and 122 of the Tax Code of the Russian Federation, since the end of the tax period).The grounds for recognizing an act as an offense and imposing a certain sanction on the perpetrator are:
- The presence of a legislative norm qualifying such an act as an offense.
- The fact of such an act.
- The presence of a documented decision of the authorized instance on the punishment of the violator.
Persons who are liable for tax offenses
Responsibility for committing tax offenses is borne not only by organizations, but also by individuals, and the latter are not held liable if they were under the age of 16 at the time of the violation of the law.Sanctions against the violator, in accordance with Art. 107 of the Tax Code of the Russian Federation, apply regardless of whether the offense was intentionally committed or through negligence. However, it is obvious that the punishment for deliberate non-compliance with the requirements of the legislator will be more severe than for a violation committed by accident.
The conditions that must be met when deciding on the application of sanctions to a citizen or organization are determined by Art. 108 of the Tax Code of the Russian Federation:
- The violator can be held liable only in the manner prescribed by law.
- Repeated prosecution of a person for the same violation is not allowed.
Mitigating and aggravating circumstances when holding a taxpayer liable for tax offenses
According to the provisions of paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, the amount of the sanction applied to the offender may be reduced by 2 times or more relative to the value established by the legislator, if the offense was committed under circumstances recognized as mitigating.To those, according to paragraph 1 of Art. 112 of the Tax Code of the Russian Federation, include:
- Difficult family or personal situation.
- The presence of threat or coercion by third parties.
- The presence of dependence on third parties, due to which the violator could not avoid non-compliance with the requirements of the legislator.
Types of liability for tax offenses
Liability for tax offenses depends on a number of factors, which must be assessed when deciding on the punishment applied to the taxpayer. Moreover, the current Tax Code of the Russian Federation is not the only regulatory document that establishes sanctions and the procedure for their application to the violator. The Code of Administrative Offenses and the Criminal Code of the Russian Federation also determine the measures of responsibility for tax offenses.The division of illegal acts into different categories and the application of different types of liability to them is due to their diverse nature and the different amount of damage that their commission entails. That is why, in addition to tax liability for tax offenses, administrative and criminal liability may arise.
Any of the listed types of liability can be brought to the violator only in court, and the type of court to which the tax authority applies depends on which category the taxpayer belongs to.
So, the claim is filed:
- to the arbitration court if the violator has the status of an individual entrepreneur or is an organization;
- to a court of general jurisdiction if the law was violated by an individual who is not an entrepreneur.
Measures of responsibility for committing tax offenses
According to paragraph 1 of Art. 114 of the Tax Code of the Russian Federation, the measure of responsibility is expressed in the imposition of a tax sanction on the guilty person. At the same time, paragraph 2 of the same article indicates that the imposition of a monetary penalty on the perpetrator in the amount established by the Tax Code of the Russian Federation is applied as a sanction.Depending on the type of violation, fines can be as follows:
- For non-compliance with the registration procedure with the Federal Tax Service - up to 10 thousand rubles. (clause 1, article 116 of the Tax Code of the Russian Federation).
- For conducting activities without registration - 10% of the income received, but not less than 40 thousand rubles. (Clause 2, Article 116 of the Tax Code of the Russian Federation).
- For failure to submit reporting documents - 5% of the tax that should have been included in the declaration, for each month of delay, but not more than 30% and not less than 1 thousand rubles. (Clause 1, Article 119 of the Tax Code).
- For non-observance of the method of transferring the declaration to the regulatory authority - 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation).
- For non-compliance with accounting rules:
- single - 10 thousand rubles;
- committed over more than one tax period - 30 thousand rubles;
- which caused a downward change in the tax base - 20% of the amount of arrears, but not less than 40 thousand rubles. (Article 120 of the Tax Code of the Russian Federation).
- For non-payment (full or partial) of tax:
- unintentional - 20% of the amount of arrears;
- intentional - 40%.
- For failure to fulfill the duties of a tax agent - 20% of the amount of tax not withheld from the taxpayer.
Administrative liability for tax offenses
The description of tax offenses and liability for their commission is contained in the articles contained in Ch. 15 of the Code of Administrative Offenses of the Russian Federation. At the same time, to administrative responsibility, in accordance with the note to Art. 15.3 of the Code of Administrative Offenses of the Russian Federation, only officials who have violated the law as a result of non-performance or improper performance of their official duties can be involved. Individuals (including those with the status of individual entrepreneurs) to administrative liability for tax offenses under Art. 15.4-15.9 and 15.11 of the Code of Administrative Offenses of the Russian Federation are not involved.The most frequently committed offenses for which the law provides for administrative liability include:
- Failure to comply with the deadlines for reporting (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). For this, the responsible person will have to pay to the state budget from 300 to 500 rubles. (in some cases, a warning may be issued instead of a fine).
- Failure to submit to the Federal Tax Service the documents necessary for control (Article 15.6 of the Code of Administrative Offenses of the Russian Federation). In this case, the legal representative of the organization will have to pay from 300 to 500 rubles, the official of the state body - from 500 to 1 thousand rubles.
- Improper accounting (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). For such a violation, a fine in the amount of 5 to 10 thousand rubles is imposed on the responsible person. The same violation committed repeatedly is punishable by a monetary penalty in the amount of 10 to 20 thousand rubles. or deprivation of the right to work in the current position for a period of 1 to 2 years.
Criminal liability for tax offenses
Only an individual can be held criminally liable for committing a tax crime. In the event that a violation of the law was committed by an organization, a sanction will be imposed on its director or chief accountant, although in some cases it is also possible to bring to responsibility the founders or other persons who had a direct impact on its activities.The criterion for determining the severity of a crime (and, as a result, establishing punishment) is the amount of damage caused. In all the articles listed below, it is divided into 2 categories: large and extra large. At the same time, for different types of offenses, the value that the damage must correspond to in order to classify it in a certain category will be different. You can find out the exact amount of the arrears at which the damage can be recognized as large or especially large, in the text of the article establishing the sanction for a certain offense.
The fact of non-payment of taxes in a smaller amount than established by the legislator for a large amount does not allow qualifying an offense as a criminal offense. However, this does not mean at all that the violator will not be held accountable, since the obligation to pay fines established by administrative legislation will remain with him (in the event that he is brought to administrative responsibility).At the same time, the legislator exempts from criminal liability persons who have committed a tax crime for the first time and repaid their debts, as well as paid all related penalties and fines (clause 3 of article 198, clause 2 of article 199, clause 2 of article 199.1 of the Criminal Code RF). For violators who have committed an act under Art. 199.2 of the Criminal Code of the Russian Federation, such relief is not provided.
Liability under Art. 198 and 199 of the Criminal Code of the Russian Federation
The provisions of Art. 198 of the Criminal Code of the Russian Federation determine the responsibility of an individual (including individual entrepreneurs) for tax evasion, implemented by failing to submit mandatory documentation to the regulatory authority. In the same way, it is a violation to deliberately include information in such documentation that does not correspond to reality.If the amount of damage is large, the violator will have to pay a fine in the amount of 100 to 300 thousand rubles. Alternatively, the court may order the recovery of funds earned by the perpetrator for a period of one to 2 years, or sentence him to forced labor (no more than a year). As a last resort, the court may deprive of liberty for up to a year.
For evasion, the size of which is especially large, the violator can be fined from 200 thousand to 0.5 million rubles. or the equivalent of his income for a period of one and a half to 3 years. In addition, the court may bring the perpetrator to forced labor for up to 3 years or deprive him of liberty for the same period.
In Art. 199 of the Criminal Code of the Russian Federation establishes liability for a similar violation of the law committed by an organization. The sanction for the manager in this case is more stringent: for large-scale damage, the violator will be fined from 100 thousand to 0.5 million rubles. or lose income for a period of one to two years. In addition, the court may decide to involve him in forced labor (for no more than 2 years), arrest him (up to six months) or deprive him of liberty for up to 2 years.A particularly large amount of damage is punishable by a fine in the amount of earnings for a period of one to 3 years or in the form of a fixed amount of 200 to 500 thousand rubles. Also, the court may impute to the convict the performance of forced labor for up to 5 years or deprive him of liberty for up to 6 years.
Under which article of the Criminal Code of the Russian Federation does the liability of a tax agent arise?
For tax offenses, liability arises not only for taxpayers, but also for tax agents. A tax agent is a person who is obliged to timely calculate the amount of tax payments, withhold funds from taxpayers and transfer them to the state budget (Article 24 of the Tax Code of the Russian Federation). A striking example of a tax agent is an employer who withholds personal income tax from the salary of his employees and independently transfers it to the Federal Tax Service.The provisions of Art. 199.1 of the Criminal Code of the Russian Federation establishes the measure of responsibility of a tax agent who does not fulfill his obligations in order to satisfy personal interests. In the event that the damage caused to the state is large, the court may recover from the violator a fine in the amount of 100 to 300 thousand rubles. or in the form of income over a period of time from 1 to 2 years. In addition, the court has the right to send the convict to forced labor for up to 2 years or deprive him of liberty for the same period.
If the amount of the arrears corresponds to the status of an especially large one, the convict will have to pay a fine in the amount of 200 thousand to 0.5 million rubles. or in the amount of income for a period of time from 1 to 2 years. As an alternative punishment, the court may impose an obligation to perform forced labor (for no more than 5 years) or deprive the offender of liberty for up to 6 years. An additional punishment may be a ban on working in a certain position for up to 3 years.
Liability under Art. 199.2 of the Criminal Code of the Russian Federation
In Art. 199.2 of the Criminal Code of the Russian Federation establishes the liability of entrepreneurs and organizations in case of concealment of property belonging to them, which may be levied if they fail to fulfill their obligations as taxpayers (tax agents).If the size of the entrepreneur's assets hidden from the tax authorities is large, the court may decide to impose a fine on him in the amount of 200 thousand to 0.5 million rubles. or income that he can receive within a period of time from one and a half to 3 years. In addition, the court has the right to involve the perpetrator in forced labor for up to 3 years or deprive him of liberty for the same period. As an additional measure of influence, it is possible to make a decision to ban the convict from performing certain labor functions for up to 3 years.
So, the liability to which a person who has committed a violation of tax laws is brought can be tax, administrative and even criminal. The type of sanction and the procedure for its application depends on what kind of action (or inaction) was committed by the violator, as well as on the amount of damage that he caused to the state.
Policy regarding the processing of personal data
1. Terms and accepted abbreviations
1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).
2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data - processing of personal data using computer technology.
4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.
5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.
6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).
7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.
8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.
9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.
10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.
11. User - Internet user.
12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"
2. General provisions
1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.
2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".
3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.
3. Principles of personal data processing
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;
5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7. compliance of the content and scope of the processed personal data with the stated purposes of processing;
8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.
3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.
2. The operator processes PD if at least one of the following conditions exists:
1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, for the implementation and fulfillment of the functions, powers and obligations assigned by the legislation of the Russian Federation to the operator;
3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. The processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);
7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
3. The Operator may process PD for the following purposes:
1. raising awareness of the PD subject about the products and services of the Operator;
2. conclusion of agreements with the subject of PD and their execution;
3. informing the PD subject about the news and offers of the Operator;
4. identification of the subject of PD on the Site;
5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.
1. Individuals who are in civil law relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator - data received from Users of the Site.
6. Processing of personal data is carried out:
1. - using automation tools;
2. - without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.
2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes are stored in different folders.
4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.
5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.
8. Destruction of PD.
1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.
2. PD on electronic media are destroyed by erasing or formatting the media.
3. The fact of the destruction of PD is documented by an act on the destruction of media.
9. Transfer of PD.
1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.
2. List of persons to whom PD is transferred.
Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.
5. Protection of personal data
1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.
2. The subsystem of legal protection is a set of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.
3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.
4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.
2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.
3. Development of a policy regarding the processing of personal data.
4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.
5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.
6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.
7. Certified anti-virus software with regularly updated databases.
8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking action.
10. Recovery of PD modified or destroyed due to unauthorized access to them.
11. Training of the Operator's employees directly involved in the processing of personal data on the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation of internal control and audit.
6. Basic rights of the subject of PD and obligations of the Operator
1. Basic rights of the subject of PD.
The subject has the right to access his personal data and the following information:
1. confirmation of the fact of PD processing by the Operator;
2. legal grounds and purposes of PD processing;
3. purposes and methods of PD processing used by the Operator;
4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of personal data processing, including the terms of their storage;
6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;
8. contacting the Operator and sending him requests;
9. appeal against the actions or inaction of the Operator.
10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.
12. Obligations of the Operator.
The operator is obliged:
1. when collecting PD, provide information on the processing of PD;
2. in cases where the PD was not received from the subject of the PD, notify the subject;
3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;
6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.
7. Features of the processing and protection of data collected using the Internet
1. There are two main ways in which the Operator receives data using the Internet:
1. Provision of PD by PD subjects by filling out forms on the Site;
2. Automatically collected information.
The operator may collect and process information that is not PD:
3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;
4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.
2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.
3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will the processes of automatic collection of detailed information start for the convenience of using the Site and / or to improve interaction with Users.
8. Final provisions
1. This Policy is a local regulation of the Operator.
2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.
3. This Policy may be revised in any of the following cases:
1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;
2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy
3. by decision of the Operator;
4. when changing the purposes and terms of PD processing;
5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);
6. when applying new technologies for processing and protecting PD (including transmission, storage);
7. if there is a need to change the process of processing PD related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.
5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.
indicates the general conditions for bringing to responsibility for such offenses (Articles 108, 109, 113, Tax Code of the Russian Federation),
names circumstances mitigating, aggravating or excluding liability (Article 111, Tax Code of the Russian Federation),
establishes specific types of tax offenses, types of liability for their commission (articles of Chapter 16 of the Tax Code of the Russian Federation) and tax sanctions of the Tax Code of the Russian Federation).
The legislator, among the participants in relations regulated by the legislation on taxes and fees, names organizations that are recognized in accordance with the Tax Code of the Russian Federation as taxpayers or payers of fees of the Tax Code of the Russian Federation).
“organizations are legal entities formed in accordance with the legislation of the Russian Federation (hereinafter referred to as Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices said foreign persons and international organizations established on the territory of the Russian Federation (hereinafter referred to as foreign organizations).
But, regarding branches and other separate subdivisions of Russian organizations, the legislator clarifies that they are not taxpayers, but only fulfill the obligations of taxpaying organizations to pay taxes and fees at the location of branches and other separate subdivisions (part 2 of the Tax Code of the Russian Federation).
Example 1 from consulting practice COMPANY " BKR INTERCOM-AUDIT»
Is it possible to divide responsibility into Branches and Heads of Branches? How can division of responsibility be made into Branches?
The answer to the question.
In accordance with Article 5 of the Federal Law of November 14, 2002 No. 161-FZ “On Unitary Enterprises”, branches of a unitary enterprise are not legal entities and operate on the basis of the regulations approved by the unitary enterprise.
The head of a branch of a unitary enterprise is appointed by the unitary enterprise and acts on the basis of his power of attorney. A branch of a unitary enterprise carries out its activities on behalf of the unitary enterprise that created them. Responsibility for the activities of a branch of a unitary enterprise lies with the person who created them.
The employer has the right to terminate the employment contract under paragraph 10 of Article 81 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) with the head of the branch if he has committed a single gross violation of his labor duties.
The question of whether the violation committed was gross is decided by the court, taking into account the specific circumstances of each case.
In accordance with the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”, the obligation to prove that such a violation actually took place and was of a gross nature lies with the employer.
As a gross violation of labor duties by the head of the branch, one can regard the failure to fulfill the duties assigned to this person by the employment contract, which could result in harm to the health of employees or causing property damage to the organization.
According to the Decree of the Ministry of Labor and Social Development of the Russian Federation dated December 31, 2002 No. 85 “On Approval of the Lists of Positions and Works Replaced or Performed by Employees with whom the Employer Can Conclude Written Agreements on Full Individual or Collective (Team) Liability, as well as Model forms of contracts on full liability”, the heads of branches are not listed among the persons in employment contracts with which the employer has the right to include conditions on full liability.
The imperative norms of Article 277 of the Labor Code of the Russian Federation on full liability apply exclusively to the heads of organizations.
In accordance with article 2.1. of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation), an administrative offense is recognized as an unlawful, guilty action (inaction) of an individual or legal entity, for which the Code of Administrative Offenses of the Russian Federation or the laws of the constituent entities of the Russian Federation on administrative offenses establish administrative responsibility.
A legal entity is found guilty of committing an administrative offense if it is established that it had the opportunity to comply with the rules and norms for violation of which the Code of Administrative Offenses of the Russian Federation or the laws of a constituent entity of the Russian Federation provide for administrative liability, but this person did not take all measures depending on him their observance. The imposition of an administrative penalty on a legal entity does not exempt from administrative liability for this offense. guilty individual, as well as bringing an individual to administrative or criminal liability does not exempt a legal entity from administrative liability for this offense.
In accordance with article 2.4. An official is subject to administrative liability in the event that he commits an administrative offense in connection with the failure to perform or improper performance of his official duties. Officials are also understood as persons who have committed administrative offenses in connection with the performance of organizational and administrative or administrative and economic functions, incl. heads of organizations.
Thus, a branch of a legal entity cannot be independently responsible for its obligations and, accordingly, the distribution of responsibility between the parent organization and its branch is out of the question. However, the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation do not exclude the possibility of bringing both to administrative and criminal liability the head of the branch for committing relevant offenses in the performance of his labor duties.
End of example.
For more information on issues related to the creation and operation of separate subdivisions, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Separate Subdivisions".
The Tax Code of the Russian Federation for tax offenses provides for the responsibility of the taxpayer - the organization, but is silent about the responsibility of officials, including the head and chief accountant of the organization.
The head of the organization and the chief accountant may be involved in the proceedings on the case of a tax offense as witnesses.
For failure to appear or evasion from appearing without good reason when summoned in a case of a tax offense, as well as for an unlawful refusal to testify, as well as for giving knowingly false testimony in accordance with the Tax Code of the Russian Federation, a fine may be imposed on a witness.
“1) pay legally established taxes;
2) register with the tax authorities, if such an obligation is provided for by this Code;
3) keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;
4) submit, in accordance with the established procedure, tax declarations (calculations) to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees;
5) present at the place of residence of an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, at the request of the tax authority, a book of accounting for income and expenses and business transactions; submit accounting reports at the location of the organization in accordance with the requirements established by the Federal Law "On Accounting", except for cases when organizations in accordance with the said Federal Law are not required to maintain accounting records or are exempted from accounting;
6) submit to the tax authorities and their officials, in the cases and in the manner provided for by this Code, the documents necessary for the calculation and payment of taxes;
7) comply with the legal requirements of the tax authority to eliminate the identified violations of the legislation on taxes and fees, as well as not interfere with the lawful activities of officials of tax authorities in the performance of their official duties;
8) within four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming the receipt of income, expenses (for organizations and individual entrepreneurs), as well as the payment (withholding) of taxes ;
9) bear other obligations stipulated by the legislation on taxes and fees”.
Taxpayers - organizations, in addition to the above-mentioned obligations, must, within the established time limits, notify in writing to the tax authority, respectively, at the location of the organization:
on opening or closing accounts;
about all cases of participation in Russian and foreign organizations;
about all separate subdivisions created on the territory of the Russian Federation (we are talking about information: on the creation, reorganization or liquidation of separate subdivisions);
on reorganization or liquidation.
Defining the range of obligations of the taxpayer, the Tax Code of the Russian Federation provides for the possible onset of legal liability for failure to perform or improper performance of the duties assigned to him.
Administrative responsibility for offenses provided for by the Code of Administrative Offenses of the Russian Federation;
Criminal liability established by the Criminal Code of the Russian Federation. Only officials are subject to criminal liability. Organizations themselves are not subject to criminal liability .
Before turning to the question of the responsibility of the taxpayer - the organization, it should be said that there are two forms of guilt in committing a tax offense of the Tax Code of the Russian Federation):
- intent
- imprudence.
Intent is seen if the taxpayer, represented by the head or another person authorized to represent the interests of the organization, was aware of the unlawful nature of his actions (inaction) and wished or knowingly allowed the harmful consequences of his actions (inaction) to occur.
A tax offense is recognized as committed through negligence if the head of the organization or another person authorized to represent the interests of the organization was not aware of the illegal nature of their actions (inaction) or the harmful nature of the consequences that may arise as a result of these actions (inaction), although they should have and could be aware of this .
The guilt of an organization in committing a tax offense is determined depending on the guilt of its officials or its representatives, whose actions (inaction) led to the commission of this tax offense of the Tax Code of the Russian Federation).
Officials of the organization, as we said earlier, are liable for administrative offenses or criminally punishable crimes in the field of taxes and fees provided for by the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation, and not for tax offenses provided for by the Tax Code of the Russian Federation.
Please note that bringing the organization's officials to criminal or administrative liability does not preclude bringing the organization to tax liability (paragraph 2 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated January 27, 2003 No. 2 "On Certain Issues Related to the Enactment of the Code of the Russian Federation on administrative offenses).
The Criminal Code of the Russian Federation contains a number of rules of law relating to liability for violation of tax laws.
Article 199 of the Tax Code of the Russian Federation establishes liability for tax evasion and fees from an organization:
"1. Evasion of paying taxes and (or) fees from an organization by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed in a large size -
As you can see, tax evasion can be committed in two ways: failure to submit a tax return or other documents and entering deliberately false information into the declaration.
Tax declaration - a written statement of the taxpayer on the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the calculated amount of tax and (or) on other data that serve as the basis for calculating and paying tax of the Tax Code of the Russian Federation) .
Forms of tax calculations and forms of tax declarations that are mandatory for taxpayers, as well as the procedure for filling them out, are approved by the Ministry of Finance of the Russian Federation. In addition, the Ministry of Finance of the Russian Federation officially clarifies the issues of application of the legislation of the Russian Federation on taxes and fees (Part 1 of the Tax Code of the Russian Federation).
The procedure for submitting tax returns, as well as other documents, is established by the relevant chapters of part two of the Tax Code of the Russian Federation.
The inclusion of deliberately distorted data on income or expenses in the declaration should be understood as the deliberate indication in the declaration of any information about the amount of income and expenses that does not correspond to reality (paragraph 3 of the Decree of the Plenum of the Supreme Court of the Russian Federation of July 4, 1997 No. 8 “On Certain Issues of Application by the Courts of the Russian Federation of Criminal Legislation on Liability for Tax Evasion” (hereinafter Plenum Resolution No. 8)).
In itself, the fact that Article 199 of the Criminal Code of the Russian Federation does not contain a list of documents to be submitted to the tax authorities, and does not provide a meaningful description of false information, cannot be regarded as evidence of the uncertainty of the criminal law prohibition and the basis for its arbitrary application. The assessment of the degree of certainty of the concepts contained in the law is carried out based not only on the text of the law itself, the wording used in it, but also on their place in the system of normative prescriptions. At the same time, the norms of not only criminal, but also tax legislation, to which Article 199 of the Criminal Code of the Russian Federation directly refers, are taken into account.
Thus, Article 199 of the Criminal Code of the Russian Federation provides for liability only for such an act that is committed with intent and aimed at avoiding the payment of tax in violation of the rules established by tax legislation (Determination of the Constitutional Court of the Russian Federation dated December 20, 2005 No. 478-O “On refusal to accept to consider the complaint of citizens Alexey Vyacheslavovich Lebedev and Igor Veniaminovich Shepelev on the violation of their constitutional rights by Article 199 of the Criminal Code of the Russian Federation”).
The Tax Code of the Russian Federation warns the taxpayer of liability for non-fulfillment or improper fulfillment of these obligations of the Tax Code of the Russian Federation). This is due to the fact that tax declarations and the listed categories of documents are necessary for the tax authorities to carry out their tax control functions.
A mandatory feature of this corpus delicti is a large size. The note to the article under consideration states that a large amount is recognized as the amount of taxes and (or) fees, amounting to more than five hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent payable amounts of taxes and (or) dues, or exceeding one million five hundred thousand rubles.
The head of the taxpaying organization and the chief (senior) accountant, persons actually performing the duties of the head and the chief (senior) accountant, as well as other employees of the taxpaying organization who have included deliberately distorted data on income or expenses or concealed other objects of taxation.
Persons who organized the commission of a crime provided for by Article 199 of the Criminal Code of the Russian Federation, or who directed this crime or persuaded the head, chief (senior) accountant of a taxpaying organization or other employees of this organization to commit it, or who contributed to the commission of a crime with advice, instructions, etc., are liable as organizers, instigators or accomplices under Article 33 of the Criminal Code of the Russian Federation and the relevant part of Article 199 of the Criminal Code of the Russian Federation (paragraph 10 of Resolution of the Plenum No. 8).
Tax evasion is associated with the failure of the perpetrator to comply with certain norms of tax legislation. In this regard, the decision to bring as an accused, the indictment and the verdict must necessarily indicate which specific norms of the tax legislation in force at the time the crime was committed were violated by the accused or convicted.
Part 2 of Article 199 of the Criminal Code of the Russian Federation contains a list of aggravating circumstances, in the presence of which the measure of responsibility is enhanced:
"2. The same act committed:
a) by a group of persons by prior agreement;
b) in an especially large amount, -
shall be punishable by a fine in the amount of 200,000 to 500,000 rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by deprivation of liberty for a term of up to six years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years. years or not."
An especially large amount, in relation to this article, is an amount amounting to more than two million five hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) payable fees, or exceeding seven million five hundred thousand rubles.
In accordance with Article 47 of the Criminal Code of the Russian Federation, deprivation of the right to hold certain positions can only be imposed on those convicted who hold positions in the public service or in local governments. Persons performing managerial functions in a commercial or other organization may be punished in the form of deprivation of the right to engage in activities related to the performance of these functions.
In accordance with article 199.1 of the Criminal Code of the Russian Federation, failure by an organization to fulfill the duties of a tax agent entails criminal liability:
"1. Failure in personal interests to fulfill the obligations of a tax agent to calculate, withhold or transfer taxes and (or) fees subject, in accordance with the legislation of the Russian Federation on taxes and fees, to be calculated, withheld from the taxpayer and transferred to the appropriate budget (off-budget fund), committed on a large scale , -
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or by deprivation of liberty for a term of up to two years, with deprivation of the right hold certain positions or engage in certain activities for a period of up to three years or without it.
As can be seen from the disposition of Article 199.2 of the Criminal Code of the Russian Federation, the subject of liability is the head of the organization or another person performing managerial functions in this organization (for example,).
A mandatory feature of this corpus delicti is a large size.
According to the note to article 169 of the Criminal Code of the Russian Federation, the cost, damage, income or debt in an amount exceeding two hundred and fifty thousand rubles is recognized as a large amount.
The subject of this crime is cash, as well as any other property (finished products, fixed assets, and so on).
For more information on the issues relating to the procedure for bringing to responsibility for committing tax offenses under the Criminal Code of the Russian Federation, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Tax Crimes".
The Code of Administrative Offenses of the Russian Federation provides for administrative liability for the following types of violations of tax laws:
1. In accordance with paragraph 1 of Article 15.3 of the Code of Administrative Offenses of the Russian Federation, violation of the deadline for filing an application for registration with a tax authority or an authority of a state off-budget fund shall entail the imposition of an administrative fine on officials in the amount of five to ten times the minimum wage.
Clause 2 of Article 15.3 of the Code of Administrative Offenses of the Russian Federation establishes responsibility for conducting activities without registration with a tax authority.
According to the Tax Code of the Russian Federation, taxpayers are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, as well as at the location of their real estate and vehicles, and on other grounds provided for by the Tax Code of the Russian Federation. Tax registration at the location of the organization is carried out by the tax authority simultaneously with the state registration of the organization.
An organization that includes separate subdivisions located on the territory of the Russian Federation is obliged to register with the tax authority at the location of each of its separate subdivisions.
In accordance with the Tax Code of the Russian Federation, registration of an organization at the location of its separate subdivision is carried out on the basis of an application in the form No. 09-1-1, approved by Order of the Ministry of Taxes of the Russian Federation dated March 3, 2004 No. and conditions for assigning, applying, as well as changing the identification number of the taxpayer and the forms of documents used when registering, deregistering legal entities and individuals. An application for registration of an organization at the location of a separate subdivision is submitted within one month after the creation of a separate subdivision.
Registration, deregistration of the organization in the tax authority at the location of the owned immovable property and (or) vehicles is carried out on the basis of information reported by the authorities specified in the Tax Code of the Russian Federation. The organization is subject to registration with the tax authorities at the location of real estate belonging to it on the basis of ownership, the right of economic management or operational management.
Previously, prior to the entry into force of the Federal Law of December 23, 2003 No. 185-FZ "On Amendments to the Legislative Acts of the Russian Federation in Part of Improving the Procedures for State Registration and Registration of Legal Entities and Individual Entrepreneurs", a taxpayer organization was required to register accounting in state off-budget funds by submitting an application to the relevant fund. With the introduction of this law, this obligation was removed from taxpayers. Registration in state non-budgetary funds is carried out by the tax authority, simultaneously with tax registration.
Thus, the head of an organization can be held liable under this article only for non-registration with the tax authority of a separate subdivision of the organization. For the first part - for missing the deadline without carrying out activities on the second - for missing the deadline for registration in the conduct of entrepreneurial activities.
2. In accordance with Article 15.4 of the Code of Administrative Offenses of the Russian Federation, violation of the established deadline for submitting to the tax authority or the authority of the state off-budget fund information on opening or closing an account with a bank or other credit organization shall entail the imposition of an administrative fine on officials in the amount of from ten to twenty times the minimum wage. labor.
In accordance with the Tax Code of the Russian Federation, taxpayers are required to report to the tax authorities about the opening and closing of accounts within ten days in accordance with the form No. С-09-1 “Notice on the opening (closing) of an account”, approved by Order of the Ministry of Taxes of the Russian Federation dated April 2, 2004 No. SAE- 3-09/255@.
Article 118 of the Tax Code of the Russian Federation establishes tax liability for violation by the taxpayer of the deadline established by the Tax Code of the Russian Federation for submitting to the tax authority information on the opening or closing of an account by him in any bank, which is assigned to the organization. Article 15.4 of the Code of Administrative Offenses of the Russian Federation speaks of the same violation, but the head of the organization is already liable.
Since, by virtue of chapters 15, 16 and 18 of the Tax Code of the Russian Federation, in appropriate cases, the subjects of liability are the organizations themselves, and not their officials, bringing the latter to administrative responsibility does not exclude the bringing of organizations to liability established by the Tax Code of the Russian Federation (paragraph 2 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of January 27, 2003 No. 2 "On some issues related to the implementation of the Code of the Russian Federation on Administrative Offenses").
3. In accordance with Article 15.5 of the Code of Administrative Offenses of the Russian Federation, violation of the deadlines established by the legislation on taxes and fees for submitting a tax declaration to the tax authority at the place of registration entails the imposition of an administrative fine on officials in the amount of three to five times the minimum wage.
Taxpayers are required to submit to the tax authority at the place of registration in accordance with the established procedure tax declarations for those taxes that they are obliged to pay, if such an obligation is provided for by the legislation on taxes and fees of the Tax Code of the Russian Federation). The deadlines for submitting tax returns for taxes are specified in the relevant chapters of part two of the Tax Code of the Russian Federation.
The subject of responsibility is an official of the organization.
Article 119 of the Tax Code of the Russian Federation establishes liability for failure to submit a tax declaration to the tax authority at the place of registration within the period established by the legislation on taxes and fees, which is assigned to the taxpayer organization.
Bringing an official of an organization to administrative responsibility does not exclude bringing the organization itself to tax liability.
Note!
Article 199 of the Criminal Code of the Russian Federation establishes and (or) fees from the organization by failure to file a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, committed on a large scale. In this case, failure to file a tax return is a method of tax evasion.
The distinction between criminal and administrative liability is also carried out on the basis of a large amount: in the presence of a large amount, criminal liability occurs, in the absence of administrative liability.
4. In accordance with Article 15.6 of the Code of Administrative Offenses of the Russian Federation, failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities, customs authorities and authorities of the state extra-budgetary fund, duly executed documents and (or) other information necessary for tax control , as well as the provision of such information in an incomplete volume or in a distorted form, with the exception of cases provided for in paragraph 2 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation, shall entail the imposition of an administrative fine on citizens in the amount of from one to three times the minimum wage; for officials - from three to five times the minimum wage.
In accordance with the Tax Code of the Russian Federation, tax control is carried out by officials of the tax authorities and is carried out through tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation.
The object of tax control is the relationship associated with the calculation and payment of taxes and fees.
For more information on issues related to tax control and tax audits, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Tax Audits".
According to the Tax Code of the Russian Federation, taxpayers are required to provide the tax authority with the necessary information and documents in cases provided for by law. So, for example, in accordance with the Tax Code of the Russian Federation, an official of a tax authority conducting a tax audit has the right to demand from the audited taxpayer, fee payer, tax agent the documents necessary for the audit.
The subject of administrative responsibility is the head of the organization.
Article 126 of the Tax Code of the Russian Federation establishes tax liability for failure to provide information necessary for the implementation of tax control, which is assigned to the organization.
5. In accordance with Article 15.11 of the Code of Administrative Offenses of the Russian Federation, a gross violation of the rules for maintaining accounting records and submitting financial statements, as well as the procedure and terms for storing accounting documents, entails the imposition of an administrative fine on officials in the amount of twenty to thirty times the minimum wage.
The rules for maintaining accounting records, the procedure for submitting financial statements, the terms for storing accounting documents are established by the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter Law No. accounting, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”, as well as a number of other regulatory acts. A gross violation of the established rules entails administrative liability under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.
According to the note to this article, a gross violation of the rules of accounting and reporting is understood as:
distortion of the amounts of accrued taxes and fees by at least 10 percent;
distortion of any article (line) of the form of financial statements by at least 10 percent.
The subject of administrative responsibility for the specified offense is an official of the organization - the head, since in accordance with Article 6 of Law No. 129-FZ:
"Responsibility for the organization of accounting in organizations, compliance with the law in the performance of business operations are the heads of organizations."
Article 120 of the Tax Code of the Russian Federation establishes tax liability for a similar offense, which is assigned to the organization:
“A gross violation by an organization of the rules for accounting for income and (or) expenses and (or) objects of taxation, if these acts were committed within one tax period, in the absence of signs of a tax offense provided for in paragraph 2 of this article, entails a fine in the amount of five thousand rubles” .
A gross violation of the rules for accounting for income and expenses and objects of taxation in this case means the absence of primary documents, or the absence of invoices, or accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection in accounting accounts and in the reporting of business transactions, cash, material values, intangible assets and financial investments of the taxpayer.
One of the signs of a tax offense under the Tax Code of the Russian Federation is the "incorrect" and "untimely" reflection of business transactions on the accounts and in the financial statements, which means a distortion in the primary documents, accounting registers of both the content of business transactions and its meters, incorrect an indication of the amount of money, the amount of material assets, and so on. (Letter of the Ministry of Finance of the Russian Federation dated July 1, 2004 No. 07-02-14/160).
Please note that in case of detection of tax evasion by including deliberately distorted data on income or expenses in accounting documents or otherwise committed on a large scale, criminal liability measures are also applied (Letter of the Ministry of Finance of the Russian Federation dated August 21, 2002 No. 04-01 -10/4-89).
6. In accordance with Article 15.13 of the Code of Administrative Offenses of the Russian Federation, failure to file a declaration on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products or a declaration on the use of ethyl alcohol, or late submission of one of such declarations, or the inclusion of deliberately distorted data in one of such declarations shall entail the imposition of an administrative fine on officials in the amount of from thirty to forty times the minimum wage; for legal entities - from three hundred to four hundred times the minimum wage.
Article 14 of the Federal Law of November 22, 1995 No. 171-FZ “On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products” provides that organizations engaged in the production, purchase and supply of ethyl alcohol, alcoholic and alcohol-containing food products are required to submit declarations on the volume of their production and turnover. Organizations purchasing ethyl alcohol for the production of alcoholic and alcohol-containing products must also submit declarations on the use of ethyl alcohol.
Decree of the Government of the Russian Federation of December 31, 2005 No. 858 “On the submission of declarations on the volumes of production, turnover and use of ethyl alcohol, alcoholic and alcohol-containing products” approved the Regulation on the submission of declarations on the volumes of production, turnover and use of ethyl alcohol, alcoholic and alcohol-containing products. The Regulation determines the procedure for submitting declarations on the volumes of production and turnover of ethyl alcohol, on the volumes of use of ethyl alcohol, on the volumes of production and turnover of alcoholic and alcohol-containing products, on the volumes of use of alcoholic and alcohol-containing products, on the volumes of turnover of ethyl alcohol, alcoholic and alcohol-containing products, on volumes supply of ethyl alcohol, alcoholic and alcohol-containing products, as well as on the volume of purchases of ethyl alcohol, alcoholic and alcohol-containing products and establishes the forms of declarations.
The disposition of Article 15.13 of the Code of Administrative Offenses of the Russian Federation indicates three ways of committing an offense:
evasion from filing a declaration;
late submission of the declaration;
inclusion in the declaration obviously corrupted data.
The subjects of this offense are:
Organization obliged to submit declarations;
The official of the organization responsible for the preparation and submission of the declaration.
For more information on the issues related to the responsibility of the leaders of the organization, you can find in the book of the authors of CJSC "BKR-INTERCOM-AUDIT" "Responsibility of officials of the organization."
All citizens and legal entities are obliged to perform their functions as a taxpayer. If this rule is violated, there is a tax liability. What is it and what are the nuances of its occurrence?
General points
We will find provisions in legislative documents that regulate the issue of bringing to tax liability.
Basic concepts
Under the tax liability understand the type of legal liability. This is a legal relationship between government agencies and the violator of the rules, which is expected by adverse consequences in case of violation of the norms prescribed in the legislation.
The offender may suffer:
Tax liability is the goal that compels the tax payer to fulfill its obligations to transfer tax amounts.
Applies to both legal and natural persons. The type and amount of tax liability is determined on the basis of a number of legislative documents.
What principles does it operate on?
The principles of the tax type of responsibility reflect the goals, the legal situation in the country, to which the state structure should move.
It is worth considering that the approval of principles by regulatory documents is not an unconditional condition. They are implemented depending on the will of officials.
The beginning of liability for tax offenses is derived from the provisions of a tax and financial nature. Such principles are the scientific achievement of financial standards.
This is the original goal, which reflects the objective essence, nature and purpose. There are the following principles:
The interrelation and interdependence of all principles is noted. If one principle is not respected, the other will also be violated. As a result, the essence of liability for violations of legal norms on the payment of taxes will be distorted.
Current regulatory framework
On tax offenses and liability, Art. 106 NK. It reflects data on the nuances of tax liability. The types of tax offenses are discussed in,.
Responsibility for violations of legislative documents on insurance premiums is stated in.
Responsibility for violation of tax laws
A tax offense is an act or omission that violates legal provisions. The measure of liability for committing a tax offense is a fine.
The obligation to pay tax arises from the moment of birth of a person if he has objects that are taxable, but tax liability begins at the age of 16.
Until this age, parents and other representatives of a person cannot be held liable for failure to fulfill the obligation of the taxpayer.
It is worth considering such nuances:
- No one has the right to hold you liable for tax violations otherwise than in accordance with the law. Presidential decrees cannot impose fines.
- It is not allowed to repeatedly attract for the same offense.
- If the taxpayer is held liable, the obligation to pay the tax is not cancelled.
What about crimes?
The tax crime in the Criminal Code does not have a clear definition. But it can be said on the basis of existing provisions that such a crime is the intentional commission of an action that is prohibited in the Criminal Code and poses a danger to the public.
After the formation of the tax system in the Russian Federation, the frequency of tax crimes increased, due to which the budget does not receive a large share of funds. Taxpayers evade paying tax amounts quite often.
According to statistics, tax violations are associated with:
Most often, firms of all forms of ownership violate tax laws:
Depending on the field of activity of companies, there are such statistics:
The consequence of a tax crime is a punishment (assigned only to individuals), a tax offense is a sanction that applies to both legal entities and individuals (Article 114 of the Tax Code).
Circumstances affecting the size
Circumstances mitigating tax liability for committed tax offenses:
- Committing a violation due to a serious personal situation.
- Committing a violation under duress or because of the presence of material or other dependence.
- Other situations that are recognized by the judicial authority as mitigating.
If a tax sanction has been recovered from a citizen, he will be considered to have been subjected to this sanction within 12 months from the day the decision of the court or tax authority enters into force.
A person will not be held liable if:
- there is no tax violation event;
- it is innocent;
- responsibility comes from the age of 16, which means that until such an age a person will not be involved;
- the statute of limitations has expired, during which it was mono to be held accountable.
Here is a table of fines for specific offenses:
| Article of the tax code | Violation | Amount in rubles |
| If the deadlines for submitting an application for registration with the Tax Inspectorate are violated | 10 thousand | |
| The second paragraph of the same article | If a company or individual entrepreneur operates without registration with tax authorities | 10% of the profit, but not less than 40 thousand rubles. |
| Art. 118 | If the deadlines for submitting information that an account is opened / closed in a banking institution are violated | 5 thousand |
| If a declaration is not submitted to the tax authority in which the company was registered | 5% - 30% of the amount that was not transferred, but not less than 1 thousand rubles. | |
| If the procedure for filing a declaration in electronic format in accordance with tax legislation is not followed | 200 | |
| Paragraph 1 of Art. 120 | In case of gross violations of the procedure for keeping records of profits and costs and objects that are taxed (within one tax period, if there is no sign specified in paragraph 2) | 10 thousand |
| Clause 2. art. 120 | When performing the actions prescribed in the article for more than one period | 30 thousand |
| Clause 3. art. 120 | In case of an action, the consequence of which was an underestimation of the tax base of 20% of the amount of unremitted taxes, but not less | 40 thousand |
| Paragraph 1 of Art. 122 | If the payment of tax was not made due to the understatement of the tax base, other incorrect transfers, if there are no signs reflected in | 20% of the amount of the outstanding payment |
| Paragraph 2 of Art. 122 | In case of an intentional offense in accordance with paragraph 1 of Art. 122 | 40% of funds that were not transferred |
| In case of unlawful non-withholding of funds by tax agents | 20% of funds to be withheld | |
| If documentation is not submitted to the tax authorities in a timely manner, if there are no signs described in Art. 119 | 200 per document | |
| Paragraph 2 of Art. 126 | If documents are not provided to the authorized bodies, the provision of false information, if there are no signs | 10 thousand |
| If a person does not appear at the consideration of tax cases as a witness | 1 thousand | |
| Part 2 Art. 128 | If the witness refuses to testify or gives false evidence | 3 thousand |
| Paragraph 1 of Art. 129.1 | If a person submits false information, if there is no sign prescribed in Art. 126 | 5 thousand |
| Paragraph 2 of Art. 129.1 | If the offense is committed a second time in the same period | 20 thousand |
Aggravating moments
Aggravating circumstances can be established by the court or tax authority that is considering the case ().
If aggravating circumstances are established, the imposed fine is increased by 2 times. How much the fine will be increased depends on the severity of the violation ().
Such circumstances include cases when a person commits a similar offense (paragraph 2 of article 112 of the Tax Code). Other circumstances cannot be considered aggravating.
But the authorities do not clarify what exactly should be considered a “similar offence”, so the term is interpreted by the courts in different ways.
Procedure for attracting
Persons are subject to tax liability by decision of tax authorities. Even with the full payment of the amount of fines, the person undertakes to transfer the tax arrears and penalties.
The amount of the penalty is 1/300 of the refinancing rate of the Central Bank of Russia for each overdue day of payment. Penalty is not a measure of responsibility for committed violations.
It is for this reason that they are calculated without taking into account the guilt of the taxpayer. Are not influencing factors on the size of the fine and circumstances of mitigating or aggravating type.
Penalty is not paid:
- if the person complies with the explanations of the authorized body;
- if it is not possible to transfer taxes in a timely manner due to the seizure of funds or other property objects.
You may be subject to tax liability:
There are circumstances that exclude the prosecution of a person who has committed a tax violation. This:
- Actions that contain signs of tax violations, natural disasters and emergency situations.
- Actions that a person performs, for example, due to illness.
- Situations when a person performed written explanations to the laws within the competence.
In such cases, there is no tax liability. The limitation period for determining liability is 3 years, except for the situations prescribed in,.
The statute of limitations in such cases begins on the day following the end of the tax period in which the tax offense was committed.
For other tax offenses, the limitation periods are calculated from the moment they were committed. Measures such as penalties are applied.
Video: tax evasion
When determining the final amount of such a fine, the authorized structures will take into account whether there are aggravating and mitigating circumstances. The collection of fines from LLCs and citizens is carried out only by the court.
Representatives of the tax authority may apply to the court within six months after the expiration of the deadline for fulfilling the requirements for transferring the tax amount.
Here there is a delineation of tax liability of persons who have documentation or information that relates to the actions of the taxpayer, if the data requested in accordance with is not provided to the tax authorities.
The fine will be 200 rubles. for 1 document that was not provided. It is also possible to impose a fine in the amount of 5-20 thousand if the requested information is not reported, or the violation is committed again.
You should remember the types of tax offenses and the responsibility for their commission. So it will be possible to avoid the need to pay fines and explain to the employees of the Federal Tax Service.
Study the grounds, signs and issues of legal regulation on this topic. Be careful when making tax payments and do not make mistakes.
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Tax liability is liability for violation of tax laws. It is possible to bring a taxpayer to responsibility on the grounds and in the manner provided for by the Tax Code of the Russian Federation (clause 1, article 108 of the Tax Code of the Russian Federation) only if all signs are present
No one can be held liable for a tax offense twice (clause 2, article 108 of the Tax Code of the Russian Federation). This means that the same violation cannot be simultaneously qualified under several articles of the Tax Code.
Tax offenses and liability for their commission
The subjects of tax offenses can be payers of taxes, fees, contributions - both organizations and individuals (Article 107 of the Tax Code of the Russian Federation). In this regard, it is possible to fine a legal entity under the Tax Code of the Russian Federation, but the head of the company or the chief accountant for tax violations of the organization is not.
A measure of tax liability is the recovery from the taxpayer, i.e., a fine (clause 1.2 of article 114 of the Tax Code of the Russian Federation), the amount of which varies depending on, as well as on the presence of intent. Obviously, violations committed by negligence and committed intentionally are punished differently.
At the same time, bringing an organization to responsibility for a tax violation does not relieve its officials from administrative, criminal or other liability, if there are appropriate grounds for this (clause 4, article 108 of the Tax Code of the Russian Federation). So, if the organization does not submit a declaration to the IFTS on time, then a fine will be imposed on it in accordance with paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. And at the same time, the head of the organization may be held liable in accordance with Art. 15.5 of the Code of Administrative Offenses of the Russian Federation. Moreover, the argument about double liability does not work here, since the company and its director are different persons, and in this case each of them “falls” on a fine on its own grounds.
We also recall that in certain cases the taxpayer may be exempted from tax liability if they are found to have committed a tax offense.
At what age does tax liability begin?
But it must be said that this does not follow directly from the Tax Code.
