What is the penalty for failure to submit a tax return?

The Tax Code of the Russian Federation imposes on the entities the duty to submit to the controlling body reporting, if it is provided for in the relevant legislation. The payer sends the documents to the inspection at the place of registration. The NC is responsible for not submitting the declaration.

General information on reporting

The declaration is a written statement of the payer about the objects of taxation, the revenues received and the expenses incurred. In this document, the subject also specifies information about the source of receipt of funds, benefits, the base, the calculated amount of mandatory payment to the budget or other information acting as the basis for calculating and paying the fee. This explanation is present in Art. 80 TC. The Tax Code of the Russian Federation prescribes the submission of accounts for each payment to be paid to the budget, unless otherwise stipulated in the legislation.

Art. 119 TC

In accordance with clause 6 of Article 80, the declaration is submitted to the tax authority within the time limits established by law. Failure to comply with this requirement is a violation. For failure to submit a declaration in time to the payer can be applied art. 119 TC. At the same time, it should be borne in mind that the payment of the accrued amount of payment to the budget does not release the subject from punishment for non-compliance with the established procedure. This means that in the event of repayment of the imputed fee, the sanction will not be determined in the minimum amount. Its value will be calculated by the amount of the mandatory payment specified in the accounts.

What penalties in the tax inspection are provided for the subjects?

Sanctions against payers who violate the procedure for submitting reports to the control body are provided for in paragraphs 1 and 2 of Art. 119. The penalty for failure to submit a tax return at the place of registration of the subject is 5% of the amount of payment to be paid (surcharge) to the budget and specified in the document. Charging is carried out for each full or incomplete month from the date established for the submission of accounts. At the same time, the fine for failure to submit a tax return can not be more than 30% of the calculated fee, but not less than 100 rubles. This procedure is considered common for all payers. Art. 119 of the TC also provides for increased sanctions for breach of the reporting procedure. In particular, the penalty for a tax return can be 30% of the payment amount, if the subject has not submitted the documentation for more than 180 days. With the date set in the law. At the same time, starting from 181 days, 10% of the collection, indicated in the accounts, will be collected from it for each month (incomplete or full).

Nuances

The monetary penalty for failure to submit a tax return on time with an incorrectly calculated mandatory payment amount shall be determined in accordance with the amount payable, and not erroneously indicated in the accounts. The subject should also bear in mind that in the event that the fee for settlements is zero, the entity retains the obligation to submit the documentation. In the information letter of the Presidium of the Supreme Arbitration Court No. 71 of 2003 it was stated that the absence of the payer at the end of a particular period of the amount to be paid by itself does not relieve him of the need to compile and present accounts. Thus, the penalty for failure to submit a tax return will be assessed regardless of the results of the calculation.

Aggravating circumstances

In practice, the question often arises: does the controlling body have the right to increase the amount of recovery upon repeated violation of the reporting procedure? The answer to it is contained in paragraph 2 of Art. 112. It states that, in the presence of the circumstance provided for in paragraph 4 of Art. 114, the penalty for failure to submit a tax return is increased by 100%. In paragraph 2 of Art. 112 an aggravating circumstance has been established - the commission of a violation by a person to whom sanctions were previously applied for a similar offense. Paragraph 3 of this standard contains an indication of the limitation of bringing to justice. Thus, a double amount can be recovered if 12 months have not passed since the date of the first punishment. Circumstances that aggravate or mitigate liability are established by the tax authority or court and are taken into account when applying the sanction. Thus, in accordance with the foregoing, the supervisory authority has the right to recover the amount in a double amount.

Differentiation of violations

Quite often there is the question of the legality of establishing a monetary penalty for failure to pay, and not for failure to submit a VAT declaration or other mandatory deductions. It should be noted that the procedure for applying sanctions in such cases varies. The order of delivery and the control date of the direction of payment, the rules and the form of filling are regulated by art. 80 TC. The same article applies to the declaration. Nevertheless, these concepts themselves are not identical. If there are no signs of a declaration in the document, then the punishment under art. 119 is wrong. In this case, art. 126. It says that the subject who has not handed over documents or other information provided for in the Tax Code and legislative acts applies a pecuniary penalty of 50 rubles. For each document.

Explanations of the Presidium of YOU

Paragraph 15 of Letter No. 71 states that an organization can not be fined for failing to provide a VAT declaration or other collection if the legislation on a specific payment separates the concepts of accounting and settlement. A similar explanation is given in the Decree of the Presidium No. 15356/04. It says that when assessing a payment on the merits, regardless of its name, it is necessary to take into account the notions of fees and taxes established in the law. Let's consider an example. The court heard the case that the organization did not provide a declaration (settlement) on transactions with securities. At its core, payments related to the turnover of shares, act as a collection. That is, these are contributions, payment of which acts as one of the conditions for the commission by the state structures of legal actions with respect to this organization. In particular, it is about granting certain rights or issuing licenses (permits). Thus, payment by its nature is an issue fee on operations with securities. Failure to provide a declaration (calculation) for its payment can not serve as a reason for applying Art. 119 TC.

Electronic form

Certain changes have been made to the current legislation. In accordance with them, the obligation of the entity to submit reports to the control body in electronic form is provided. Since 2007, it has been charged to payers with more than 250 employees, and since 2008 - more than 100 people. This duty is performed by the subjects by sending relevant information using telecommunication channels. It should be noted that for failure to submit a declaration (3-NDFL or other compulsory payment), the sanctions of Article 119 of the Tax Code can also be applied in the appropriate form. Clarifications on this issue are in the Letter of the Ministry of Finance No. 15356/04. In the document, in particular, it is said that the delivery of accounting (calculation) in an inappropriate form or in an unidentified way is considered as a failure to fulfill the obligation imputed to the payer.

Tasks of sanctions

It is necessary to say that the monetary penalty for failure to issue a declaration of income acts as the most important institution of statehood. Its key goal is to ensure the exercise of the powers of the government to control the strict observance of the requirements of legislation, rights and interests (strategic, economic, social) of all participants in legal relations. Cash collection is a type of civil liability in general and individual in particular. Applying sanctions to violators, the state ensures the maintenance of law and order in a specific sphere of social and economic interactions.

Specificity of legal regulation

It must be said that the exercise of authority by the authorities to establish responsibility for tax violations is its constitutional duty. Its implementation is impossible without state control over compliance with the norms that establish and regulate the order of public interactions in the sphere of mandatory budget payments. For this purpose, there is an institution for ensuring the fulfillment of obligations imputed to the entities participating in the relevant legal relations. Compliance with and implementation of the legislation on fees and taxes could not be guaranteed by the state to the full extent if, with proper execution of some norms, the fulfillment of other regulations was purely formal. This, in turn, would lead to a partial or complete loss of their legal value. In this regard, compliance with all the norms established by law in a complex, and not only within the framework of any one specific codified legal act, but also in the general system of all existing normative documents, including international ones, will allow the state to form the most favorable, favorable conditions For intensive and effective economic growth and improvement of all persons involved in the sphere of tax relations.

Conclusion

The tax liability of the entities that carry out economic activities is of great importance for maintaining law and order in the economic sphere of the country. It acts as a key instrument of legal regulation. Mutual fulfillment of the imposed duties and realization of the existing rights by all subjects of tax legal relations contribute to the formation of a legitimate society in which a high level of the foundations of law and order is established. At the same time, obligations in both general and private sense should not become a routine activity for the payer, for the non-fulfillment of which only those or other sanctions are envisaged. They must become for him the necessary realization of their rights, interests and freedoms in the constitutional sense, through which a full-fledged civil society is formed.