Responsibility for violation of the tax legislation of individuals

Responsibility for the violation of tax laws directly depends on the form of guilt. Intentionally recognized are those acts that were committed by a taxpayer with an awareness of their unlawful nature and with the aim of causing negative consequences (failure to file a declaration for concealing taxes, improper use of deductions, etc.) A violation committed by a taxpayer without an awareness of wrongfulness of actions is considered reckless, although he could and should Was aware of it (skipping the deadlines for reporting on ignorance, erroneous application of deductions, etc.).

According to the Tax Code, liability for violation of tax legislation can be mitigated if there are certain circumstances: an unfavorable life situation (illness, loss of breadwinner, etc.); Coercion or material, official or other dependence; Difficult financial situation. It should be emphasized that the list is open and the punishment can be mitigated in other cases, for example, with an insignificant amount of harm. If at least one circumstance that mitigates the blame has been revealed in the course of the case, the fine should be reduced by at least 50%. Responsibility for violation of tax legislation can not be applied to taxpayers who violated the law due to the following circumstances: illness, due to which a person could not realize his actions; A natural disaster; Conscientious execution of written explanations received from the Tax Inspection or other competent authorities.

What kind of responsibility for violation of tax laws applies to individuals?

For individuals , only two types of violations are identified: non-payment of taxes; Failure to submit a declaration.

The deadline for filing tax returns is clearly regulated by the Tax Code (art.119) and their ignorance does not absolve taxpayers from responsibility. Failure to provide accounts for a period not exceeding 180 days after the expiry of the terms established by law shall be punishable by a fine. Its amount is equal to 5% of the amount of taxes to be transferred for each month (full and incomplete) that has elapsed since the day set for reporting, but not more than 30% of the total amount of tax payments and not less than one hundred rubles. If, however, from the day on which the declaration was to be submitted, more than 180 days elapsed, the taxpayer shall be charged: 30% of the aggregate amount of taxes; 10% for each month (full and incomplete), which took place from the 181st day.

The emergence of tax arrears due to erroneous calculation implies the imposition of a fine, the amount of which is 20% of the amount owed. Deliberate non-payment is punishable by a fine of 40%. In this case, sanctions for   Violation of tax laws do not exempt a taxpayer from transferring tax payments. It should be noted that the collection of fines from persons who are not entrepreneurs is possible only through the court.

Criminal liability of taxpayers is possible only in the following cases:

1. Evasion from tax payments in large amounts - more than 600 thousand rubles. For H year in a row, if the share of non-listed taxes is not less than 10% of their total amount or exceeds 1.8 million rubles. For these crimes, the following liability measures can be imposed: a fine in the amount of 100 to 300 thousand rubles. Or within the limits of the income of the taxpayer for the period from one year to two years; Detention under arrest from 4 months to 6 months; Imprisonment up to 3 years.

2. Evasion from tax payments in especially large amounts - more than 3 million rubles. For three consecutive years, provided that the share of not listed taxes is not less than 20% of their total amount or more than 9 million rubles. This category of crimes implies the following responsibility: imprisonment up to 3 years; A fine in the amount of 200 to 500 thousand rubles. Or within the taxpayer's income for the period from 1.5 to 3 years.

Criminal   Responsibility for violation of tax laws does not apply to those taxpayers who committed illegal acts for the first time and fully paid arrears for taxes, as well as fines and penalties.