What is the pen alty for not filing a tax return?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The Tax Code of the Russian Federation imposes on subjects the obligation to submit reports to the regulatory authority, if it is provided for in the relevant legislation. The payer sends documents to the inspection at the place of registration. The Tax Code provides for liability for failure to provide a declaration.

Reporting overview

Declaration is a written statement of the payer about the objects of taxation, income received and expenses incurred. In this document, the subject also indicates information about the sources of funds, benefits, the base, the calculated amount of the mandatory payment to the budget, or other information that serves as the basis for calculating and paying the fee. This explanation is found in Art. 80 NK. The Tax Code of the Russian Federation prescribes reporting on each payment subject to deduction to the budget, unless otherwise provided by law.

St. 119 NK

In accordance with paragraph 6 of Article 80, the declaration is submitted to the tax authority on timedeadlines by law. Failure to comply with this order is a violation. For failure to submit the declaration on time, Art. 119 NK. At the same time, it should be borne in mind that the payment of the accrued amount of payment to the budget does not relieve the subject from punishment for non-compliance with the established procedure. This means that in case of repayment of the imputed fee, the sanction will not be determined in the minimum amount. Its value will be calculated according to the amount of the mandatory payment indicated in the reporting.

What are the pen alties in the tax office provided for subjects?

Sanctions against payers who violate the procedure for submitting reports to the supervisory authority are provided for in paragraphs 1 and 2 of Art. 119. The pen alty for failure to submit a tax return at the place of registration of the subject is 5% of the amount of the payment subject to deduction (additional payment) to the budget and specified in the document. Accrual is carried out for each full or incomplete month from the date set for reporting. At the same time, the pen alty for failure to provide a tax return cannot 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 Tax Code also provides for increased sanctions for violation of the reporting procedure. In particular, the tax return pen alty may be 30% of the payment amount if the subject has not submitted documentation for more than 180 days. from the statutory date. At the same time, starting from the 181st day, 10% of the fee indicated in the reporting will be collected from him for each month (incomplete or full).

Nuances

Cash pen alty for failure to submit a tax return on time with an incorrectly calculated amount of a mandatory payment is determined in accordance with the payable, and not erroneously indicated in the reporting. The subject must also keep in mind that if the amount of the settlement fee is zero, the subject retains the obligation to submit the documentation. In the information letter of the Presidium of the Supreme Arbitration Court No. 71 of 2003, it is indicated that the absence of an amount payable by the payer at the end of a specific period does not in itself relieve him of the need to draw up and submit reports. Thus, the pen alty for non-submission of a tax return will be calculated regardless of the results of the calculation.

Aggravating circumstances

In practice, the question often arises - is the control body en titled to increase the amount of recovery in case of repeated violation of the reporting procedure? The answer to it is contained in paragraph 2 of Art. 112. It says that if there is a circumstance provided for in paragraph 4 of Art. 114, the pen alty for failure to file a tax return is increased by 100%. In paragraph 2 of Art. 112, an aggravating circumstance is established - the commission of a violation by a person to whom sanctions have already been applied for a similar offense. Clause 3 of this norm contains an indication of the limitation period for bringing to responsibility. So, double the amount can be recovered if 12 months have not passed since the date of the first punishment. Circumstances aggravating or mitigating liability are established by the tax authorityor by a court and are taken into account when applying the sanction. Thus, in accordance with the above, the control authority has the right to recover the amount in double the amount.

Disorder differentiation

Quite often the question arises of the legitimacy of establishing a monetary pen alty for failure to submit payments, and not for failure to provide a VAT return or other mandatory deduction. It should be noted that the procedure for applying sanctions in such cases varies. The procedure for delivery and the control date for sending settlements, the rules and the form of filling are regulated by Art. 80 NK. The same article applies to the declaration. However, these concepts are not identical. If there are no signs of a declaration in the document, then the application of punishment under Art. 119 is illegal. In this case, you should use Art. 126. It says that a monetary pen alty in the amount of 50 rubles is applied to an entity that has not submitted documents or other information provided for in the Tax Code and legislative acts. per document.

Explanations of the Presidium of the YOU

Clause 15 of Letter No. 71 states that an organization cannot be charged a fine for failure to submit a VAT or other fee declaration if the legislation for a specific payment distinguishes between the concepts of reporting and calculation. A similar explanation is given in the Decree of the Presidium No. 15356/04. It says that when evaluating a payment on the merits, regardless of its name, one should take into account the concepts of fees and taxes established in the law. Consider an example. In a courtde alt with the case that the organization did not provide a declaration (calculation) on transactions with securities. At its core, payments related to the turnover of shares act as a fee. That is, these are contributions, the payment of which acts as one of the conditions for the commission of legal actions by state structures in relation to this organization. In particular, we are talking about granting certain rights or issuing licenses (permits). Thus, the payment by its nature is an issuance fee for operations with securities. Failure to provide a declaration (calculation) for its payment cannot serve as a basis for applying Art. 119 NK.

E-form

Certain changes have been made to the current legislation. In accordance with them, the obligation of the subject 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 obligation is fulfilled by the subjects by sending the relevant information using telecommunication channels. It should be noted that for failure to provide a declaration (3-NDFL or other mandatory payment) in the proper form, the sanctions of Article 119 of the Tax Code may also be applied. Clarifications on this issue are present in the Letter of the Ministry of Finance No. 15356/04. The document, in particular, states that the submission of reports (calculations) in an improper form or in an unspecified way is considered as a failure to fulfill an obligation,imputed to the payer.

Objectives of sanctions

It must be said that the monetary pen alty for failure to provide a declaration of income, acts as the most important institution of statehood. Its key goal is to ensure the implementation of the powers of the authorities to control the strict observance of the requirements of the law, the rights and interests (strategic, economic, social) of all participants in legal relations. Monetary recovery is a kind 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 area of social and economic interactions.

Specific legal regulation

It must be said that the implementation of powers by the authorities to establish responsibility for tax offenses is its constitutional duty. Its implementation is impossible without state control over compliance with the norms that establish and regulate the procedure for public interactions in the field of mandatory budget payments. To do this, there is an institution to ensure the fulfillment of obligations imposed on subjects participating in the relevant legal relations.

Compliance and implementation of legislation on fees and taxes could not be fully guaranteed by the state if, with the proper implementation of some norms, the implementation of other requirements was purely formal. This, in itsturn, would lead to 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 the structure of any one, specific codified legal act, but also in the general system of all existing regulatory documents, including international ones, will allow the state to create the most favorable, beneficial conditions for intensive and effective economic growth and improvement of all persons involved in the field of tax relations.

Conclusion

The tax liability of economic entities 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. The mutual fulfillment of imputed duties and the realization of existing rights by all subjects of tax legal relations contribute to the formation of a lawful society in which a high level of the foundations of law and order is established. At the same time, obligations, both in general and in a particular sense, should not become a routine activity for the payer, for the non-fulfillment of which only certain sanctions are provided. They should become for him the necessary realization of his rights, interests and freedoms in the constitutional sense, through which a full-fledged civil law society is formed.