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Tax sanction is Concept and types. Tax offenses. Art. 114 Tax Code of the Russian Federation

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Tax sanction is Concept and types. Tax offenses. Art. 114 Tax Code of the Russian Federation
Tax sanction is Concept and types. Tax offenses. Art. 114 Tax Code of the Russian Federation

The legislation establishes the obligation of organizations and individuals to make mandatory contributions to the budget. For its non-fulfillment, liability is provided - tax sanctions. The legislation reveals their concept, establishes the procedure for their recovery. Consider further what sanctions for a tax offense are.

tax pen alty is

General information

A tax sanction is a measure of responsibility that applies to persons who evade the fulfillment of budget obligations. Legislation establishes the procedure for its imputation. A tax sanction is a legal instrument by which the payer fulfills the obligations imputed to him. At the same time, it orients the subject to the use of more efficient forms of doing business.


The legislation establishes different types of tax sanctions. So, as a measure of responsibility, the recovery of hidden or underestimated income or deductions for an unaccounted object of taxation can act. Additionally, a tax pen alty is imposed. In case of a single non-fulfillment of obligations, its value is equal to the sizehidden / underestimated income or deductions for an unaccounted object of taxation. If the offense is repeated, the amount of the fine is doubled. If the court establishes the fact of deliberate concealment / underestimation of profits, the amount of the pen alty may be increased five times. In case of a delay in the deduction of a payment to the budget, the legislation also provides for a tax sanction. This is a shortfall. Its collection does not release the payer from other obligations. In addition, pen alties are provided for each day of delay - a percentage of the amount of tax debt. The calculation is based on the amount of the obligation that was not fulfilled by the subject.

tax pen alty

Tax Pen alty

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

  1. The subject of accounting does not have objects of taxation.
  2. Failure to submit documents to the IFTS or late presentation of them.
  3. Recording in violation of established rules. In this case, the punishment is imputed if the illegal actions led to the concealment/understatement of profits.

Specific collection

If the subject commits two or more tax offenses, liability measures are applied for each of them. At the same time, a more severe punishment does not absorb a mild one. A fine is considered a specific measure of liability. It is collected at the same time as the arrears. Despite the fact that the tax pen alty is similar to the administrative one, it has some peculiarities. ATFirst of all, this measure is applied without taking into account the fault of the payer, both the individual and the legal entity. It is also important that the tax pen alty cannot be replaced by another punishment.

Article 114 of the Tax Code of the Russian Federation

Extenuating circumstances

In paragraph 3 of Art. 114 of the Tax Code of the Russian Federation provides for the possibility of reducing the amount of the pen alty. It is allowed under extenuating circumstances. For example, they include:

  1. Difficult marital status.
  2. Committing an illegal act under the influence of coercion, threat, due to official or other dependence.

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

Aggravating factors

As paragraph 4 of Art. 114 of the Tax Code of the Russian Federation, if there is a circumstance stipulated by paragraph two of Article 112 of the Code, the amount of the pen alty is increased by 100%. An aggravating factor is the repeated commission of an illegal act by a person previously held liable for it. When qualifying a misdemeanor, it is necessary to take into account the statute of limitations. The subject is considered to be held accountable within a year from the date of imposition of punishment for the tax debt that has arisen.

tax debt

Principle of Justice

There are several requirements that must be observed when imposing and imposing sanctions. First of all, the punishment must be fair. When it is imputed, the nature of the illegal action, the degree of its danger are taken into account. As a rule, most of the violations relate to non-payment, untimelyor underpayment of taxes. Meanwhile, such situations can be caused by different reasons. The most dangerous cases are considered to be cases of concealment by subjects of objects of taxation. In some cases, payers underestimate the calculation base due to errors in the calculations. Despite the fact that the result of violations is the same - non-payment of tax - the principle of justice requires the application of different measures of responsibility.

Proportionality of punishment

The tax sanction is imputed to the offender, taking into account the harm that he caused by his actions. In doing so, the nature and extent of the damage incurred shall be taken into account. The measure taken must be appropriate to the offense. For example, a pen alty for an action resulting in a arrears is made dependent on the amount not paid, since it includes the damage caused to the budget.

types of tax sanctions

Additional requirements

When imposing sanctions, authorized bodies and persons are required to comply with the principle of one-time action. In accordance with it, no one can be involved repeatedly for the same illegal act. In addition, circumstances aggravating/mitigating liability (they are mentioned above), the identity of the payer, the nature of his guilt are of no small importance. Of course, any sanction must be legal and justified. The purpose of liability measures is to suppress violations and prevent repeated illegal actions.


Let's consider several situations of applying tax sanctions:

  1. Recovery from banks and other credit structures of income,received by them, in case of delay in the execution of the payer's order to transfer budgetary payments and the use of these funds as financial resources.
  2. Pen alty for non-compliance with the procedure for transferring income tax. The amount of the recovery is up to 10% of the calculated personal income tax.

Measures of responsibility are applied in case of non-compliance with the rules for working with cash, conducting cash transactions. For example, the law provides for pen alties for:

  1. Making cash settlements with other institutions, enterprises, organizations in excess of the established limits.
  2. Not crediting/partial crediting of funds to the cashier.
  3. Failure to comply with the established procedure for keeping free money.
  4. Accumulation of funds in cash in excess of the stipulated amounts.

Pen alties are imposed on citizens, legal entities (in some cases, their branches), and individual entrepreneurs. The funds recovered from the payer/agent must be transferred from his account after the resulting tax debt and accrued pen alties have been paid off. The order of write-off is established by the Civil Code.

sanctions for tax offenses

Criminal proceedings

The Tax Code does not provide for grounds for interrupting the statute of limitations, including in the case of initiating a case for financial crimes. As indicated in Article 1087 of the Code, liability for an unlawful act occurs if it does not contain signs of an act established by the Criminal Code. Accordingly, in the event of opening a criminal case, the grounds for imputing taxthere are no sanctions for the subject. If the investigation is terminated, then this fact will have no effect on the running of the statute of limitations. This rule is aimed at preventing cases of unlawful prosecution of persons. Criminal prosecution for tax violations should only be used as a last resort. It is unacceptable to initiate proceedings with the aim of exerting pressure on the subject.

fine amount


As experts say, the tax system today has many shortcomings. First of all, difficulties in practice are created by a combination of administrative and criminal liability in the field of finance. This or that measure is chosen, of course, taking into account the available facts. However, it often happens that different punishments can be applied to one guilty person. This, in turn, creates additional difficulties for the IFTS. In addition, tax relations are initially conflicting. This is due to the fact that the subjects make contributions to the budget free of charge. Many payers, even the most law-abiding ones, consider paying taxes a waste of their own money. None of them know exactly where their funds go. Of course, this situation causes dissatisfaction among people. As a result, not having a clear understanding of where exactly the paid money went, not seeing any positive changes for themselves, people stop fulfilling the requirements of the law.

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