The tax sanction is ... Concept and kinds. Tax offenses. Art. 114 of the Tax Code of the RF

The legislation establishes the duty of organizations and individuals to make mandatory contributions to the budget. For its failure to comply with liability - tax sanctions. In the legislation their concept is revealed, the order of their collecting is established. . Let us further consider what sanctions are for a tax offense .

General information

мера ответственности, которая применяется к лицам, уклоняющимся от выполнения бюджетных обязательств. Tax sanction is a measure of responsibility that applies to persons who shirk from fulfilling budgetary obligations. Legislation establishes the procedure for its imputation. правовой инструмент, посредством которого обеспечивается исполнение плательщиком вмененных ему обязательств. Tax sanction is a legal instrument through which the payer implements the obligations imposed on him. At the same time, it directs the subject to use more efficient forms of economic activity.

Classification

. Legislation establishes different types of tax sanctions . So, as a measure of responsibility can be the recovery of hidden or understated income or deductions for the unaccounted object of taxation. . Additionally, a tax penalty is imposed . At single default of obligations its size is equal to the size of the concealed / understated income or deductions for the unaccounted object of taxation. увеличивается вдвое. If the offense is repeatedly committed, the amount of the fine is doubled. If the court determines the fact of deliberate concealment / understatement of profit, the amount of recovery may be increased fivefold. If the payment is delayed, the budget also provides for tax sanctions. недоимка. This is a shortfall. Her recovery does not relieve the payer of other obligations. . In addition, for each day of delay, there are penalties - a percentage of the amount of tax debt . The calculation is carried out based on the amount of the obligation, which was not performed by the entity.

Tax fine

It is considered the most common measure of responsibility. : In practice, the most popular cases when this tax sanction is applied are :

1. Absence of the subject of accounting of objects of taxation.
2. Failure to submit documents to the Tax Inspection or late submission thereof.
3. Record keeping in violation of established rules. Punishment in this case is imputed if illegal actions led to concealment / understatement of profits.

Specificity of collection

In the event that two or more tax offenses are committed by a subject, the liability measures are applied for each of them. In this case, a more severe punishment does not absorb the soft. A specific measure of liability is a fine. It is collected simultaneously with arrears. Despite the fact that the tax penalty is similar to the administrative one, it has some peculiarities. First of all, this measure is applied without taking into account the fault of the payer, both physical and legal entities. It is also important that the tax penalty can not be replaced by another punishment.

Extenuating circumstances

In paragraph 3 of Art. 114 of the Tax Code provides for the possibility of reducing the amount of recovery. It is allowed in the presence of mitigating circumstances. For example, they include:

1. Severe marital status.
2. Committing an unlawful act under the influence of coercion, threat, because of official or other dependence.

The list of circumstances is fixed in Article 112 of the Code. It is considered open.

Aggravating factors

As indicated in paragraph 4 of Art. , при наличии обстоятельства, закрепленного пунктом вторым 112 статьи Кодекса, величина взыскания увеличивается на 100%. 114 of the Tax Code , in the presence of circumstances specified in paragraph 2 of the second article of the Code, the amount of recovery is increased by 100%. An aggravating factor is the commission of unlawful action by a person who was previously brought to justice. When qualifying an offense, it is necessary to take into account the limitation periods. . The subject is considered to be brought to justice within a year from the moment of imputation of punishment for the arisen tax debt .

Equity principle

There are several requirements that must be met when establishing and imposing sanctions. First of all, punishment should be fair. When it is applied, the nature of the unlawful action, the degree of its danger, is taken into account. As a rule, most of the violations concern non-payment, untimely or incomplete tax deductions. Meanwhile, such situations can be caused by different reasons. The most dangerous are cases of concealment by subjects of objects of taxation. In some cases, the payers underestimate the base of the calculation due to errors in the calculations. Despite the fact that the result of violations of one - the failure to pay taxes - the principle of fairness requires applying different measures of responsibility.

Correctness of punishment

The tax sanction is imputed to the offender, taking into account the harm that he caused by his actions. It takes into account the nature and extent of the damage. The measure used must correspond to what was done. For example, a penalty for an action that leads to a shortfall is made dependent on the unpaid amount, since the damage caused to the budget is laid in it.

Additional requirements

When imposing sanctions, the authorized bodies and persons are obliged to observe the principle of single-entry. In accordance with it, no one can be recaptured for the same unlawful action. In addition, important factors are the circumstances aggravating / mitigating responsibility (they are mentioned above), the identity of the payer, the nature of his guilt. Of course, any sanction must be legal and justified. The purpose of the measures of responsibility is to suppress violations and prevent repeated illegal actions.

Examples

Let's consider some situations of application of tax sanctions:

1. Collection from banks and other credit structures of the income received by them in case of delay in execution of the order of the payer for transfer of budget payments and use of these funds as financial resources.
2. Penalty for failure to comply with the procedure for transfer of income tax. The amount of recovery is up to 10% of the calculated personal income tax.

Responsibility measures are applied in case of non-fulfillment of the rules of working with cash, conducting cash transactions. For example, legislation provides for penalties for:

1. Cash settlement with other institutions, enterprises, organizations in excess of the established limits.
2. Non-attachment / partial posting of funds to the cashier.
3. Failure to comply with the established procedure for the storage of free money.
4. Accumulation of funds in cash in excess of the amounts provided.

Penalties are made to citizens, legal entities (in some cases to their branches), to individual entrepreneurs. The funds recovered from the payer / agent must be transferred from his account after the tax debt and interest accrued are repaid. The order of the write-off is established by the Civil Code.

Criminal proceedings

In the Tax Code there are no grounds for interrupting the statute of limitations, including in the case of commencement of the financial crimes case. As stated in Article 1087 of the Code, responsibility for unlawful acts occurs if there are no signs of an act established by the Criminal Code. Accordingly, in the case of opening a criminal case, there are no grounds for imputing tax sanctions to the subject. If the investigation is terminated, then for a long time this fact will have no effect. This rule is aimed at preventing cases of unlawful bringing of persons to justice. Criminal prosecution for tax violations should only be used as an extreme measure. It is inadmissible to initiate proceedings in order to exert pressure on the subject.

Conclusion

As experts say, the tax system today has many shortcomings. First of all, the complexity in practice creates a combination of administrative and criminal responsibility in the field of finance. This or that measure is chosen, certainly, taking into account the available facts. However, it often happens that different punishments can be applied to the same offender. This, in turn, creates additional difficulties for the IFNS. In addition, tax relations are initially conflictual. This is due to the fact that subjects pay to the budget free of charge. Many payers, even the most law-abiding ones, consider the payment of taxes as a waste of their own money. None of them knows exactly where their money goes. Of course, people are displeased with this situation. As a result, without a clear understanding of where exactly the money paid went, without seeing any positive changes for themselves, people stop fulfilling the requirements of the legislation.