The legislation establishes the obligation of organizations and individuals to make mandatory contributions to the budget. For its failure to provide liability - tax sanctions. The legislation discloses their concept, establishes the procedure for their collection. Let us further consider what sanctions for a tax violation constitute.
General information
A tax sanction is a measure of responsibility that applies to persons evading the fulfillment of budgetary obligations. The legislation establishes the procedure for its imputation. A tax sanction is a legal instrument through which the payer will fulfill the obligations imputed to him. However, it focuses the subject on the use of more effective forms of business.
Classification
The legislation establishes different types of tax sanctions . So, as a measure of responsibility, the recovery of hidden or understated income or deductions for an unaccounted taxable object can be made. An additional tax penalty is imposed . In case of a single non-fulfillment of obligations, its value equals the size of the hidden / understated income or deductions for the unaccounted taxable item. Upon repeated commission of an unlawful action, the amount of the fine shall be doubled. If the court establishes the fact of intentional concealment / understatement of profit, the amount of the penalty may be increased by five times. If the deduction of payment to the budget is delayed, the law also provides for a tax sanction. This is an arrears. Its collection does not exempt the payer from other obligations. In addition, penalties 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 has not been performed by the entity.
Tax penalty
It is considered the most common measure of responsibility. In practice, the most popular cases when this tax sanction is applied are :
- Lack of subject of taxation objects.
- Failure to submit documents to the IFTS or untimely presentation thereof.
- Keeping records in violation of established rules. In this case, the punishment is imputed if unlawful actions have led to concealment / underestimation of profit.
Collection specifics
If an entity commits two or more tax offenses, liability measures are applied for each of them. Moreover, more severe punishment does not absorb soft. A specific measure of liability is a fine. He is being exacted simultaneously with the 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 cannot be replaced by another punishment.
Extenuating circumstances
In paragraph 3 of Art. 114 of the Tax Code provides for the possibility of reducing the size of the penalty. It is allowed in the presence of extenuating circumstances. These include, for example:
- Severe marital status.
- The commission of an unlawful action under the influence of coercion, threat, due to official or other dependence.
The list of circumstances is enshrined in article 112 of the Code. It is considered open.
Aggravating factors
As indicated by paragraph 4 of Art. 114 of the Tax Code of the Russian Federation , if there is a circumstance enshrined in paragraph 2 of Article 112 of the Code, the amount of the penalty increases by 100%. An aggravating factor is the commission of an unlawful act repeatedly by a person previously held accountable for it. When qualifying an offense, the statute of limitations must be taken into account. The subject is considered to be held liable within a year from the moment of imputation of punishment for the arrears of tax arrears .
Principle of justice
There are several requirements that must be observed when establishing and imposing sanctions. First of all, the punishment must be fair. When imputed, the nature of the unlawful action and the degree of its danger are taken into account. As a rule, the majority of violations concern non-payment, late or incomplete tax deductions. Meanwhile, such situations can be caused by various reasons. The most dangerous are cases of concealment of taxable objects by subjects. In some cases, payers underestimate the calculation base due to errors in the calculations. Despite the fact that there is only one result of violations - 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 this case, the nature and extent of the damage incurred is taken into account. The measure applied must correspond to the deed. For example, a fine for an action leading to an arrears is made dependent on the unpaid amount, since it contains damage to the budget.
Additional requirements
When imposing sanctions, authorized bodies and persons are required to comply with the principle of singleness. According to him, no one can be re-attracted for the same illegal action. In addition, circumstances aggravating / mitigating responsibility (discussed above), the identity of the payer, and the nature of his guilt are of no small importance. Of course, any sanction must be legal and justified. The purpose of the measures of responsibility is the suppression of violations and the prevention of repeated unlawful acts.
Examples
Consider several situations of applying tax sanctions:
- Collecting from banks and other credit structures the income received by them in case of delay in the execution of the payer's order on the transfer of budget payments and the use of these funds as financial resources.
- Penalty for failure to comply with the procedure for transferring income tax. The amount of recovery is up to 10% of the calculated personal income tax.
Responsibility measures are applied in case of failure to comply with the rules of working with cash, conducting cash transactions. For example, legislation provides penalties for:
- Cash settlements with other institutions, enterprises, organizations in excess of the established limits.
- Non-prioritization / partial capitalization of funds.
- Failure to comply with the established procedure for storing free money.
- The accumulation of funds at the cash desk in excess of the stipulated amounts.
Penalties are imposed on citizens, legal entities (in some cases, their branches), individual entrepreneurs. Funds collected from the payer / agent must be transferred from his account after paying off the resulting tax debt and accrued interest. The order of debiting is established by the Civil Code.
Criminal proceedings
The Tax Code does not provide grounds for interruption of the statute of limitations, including in the case of initiation of proceedings for financial crimes. As indicated in Article 1087 of the Code, liability for an unlawful action occurs if it does not contain signs of an act established by the Criminal Code. Accordingly, in the case of the opening of a criminal case, there are no grounds for imposing tax sanctions on the subject. If the investigation is terminated, then this fact will not have any effect on the statute of limitations. This rule aims to prevent cases of unlawful prosecution of persons. Criminal prosecution for tax violations should be applied only as a last resort. It is unacceptable to initiate production in order to exert pressure on the subject.
Conclusion
According to experts, 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 selected, 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 controversial. This is due to the fact that the deductions to the budget are carried out by subjects. Many payers, even the most law-abiding, consider paying taxes a waste of their own money. None of them know exactly where their funds go. Of course, this situation causes discontent among people. As a result, without a clear understanding of exactly where the money paid went, without seeing any positive changes for themselves, people cease to comply with the requirements of the law.