The tax code of the Russian Federation imposes an obligation on entities to submit reports to the supervisory authority, if it is provided for in the relevant legislation. The payer sends the documents to the inspection at the place of registration. The Tax Code provides for liability for failure to submit a declaration.
Reporting Overview
The declaration is a written statement of the payer on the objects of taxation, income received and expenses incurred. In this document, the entity also indicates information about the sources of receipt of funds, benefits, the base, the estimated amount of mandatory payment to the budget or other information that acts as the basis for calculating and paying the fee. This clarification is present in Art. 80 Tax Code. The tax code of the Russian Federation prescribes to submit reports on each payment to be paid to the budget, unless otherwise provided by law.
Art. 119 NK
In accordance with paragraph 6 of Article 80, a declaration is submitted to the tax authority within the time period established by law. Failure to comply with this regulation is a violation. For failure to submit a declaration on time, art. 119 Tax Code. It should be borne in mind that the payment of the accrued amount of payment to the budget does not exempt 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 by the amount of the obligatory payment indicated in the statements.
What are the fines in the tax office for entities?
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 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 deducted (surcharge) to the budget and indicated in the document. Calculation is carried out for each full or incomplete month from the date established for the submission of reports. Moreover, the penalty for failure to submit a tax return cannot be more than 30% of the calculated fee, but not less than 100 rubles. This order is considered common to all payers. Art. 119 of the Tax Code also provides for increased sanctions for violation of the reporting procedure. In particular, a penalty for a tax return may amount to 30% of the payment amount if the entity has not submitted the documentation within more than 180 days. with the statutory date. At the same time, starting from 181 days, 10% of the fee indicated in the statements for each month (incomplete or full) will be charged from it.
Nuances
A monetary penalty for failure to submit a tax return on time with an incorrectly calculated amount of mandatory payment is determined in accordance with the payable, and not erroneously indicated in the statements. The subject must also bear in mind that if the size of the calculation fee is equal to zero, the subject retains the obligation to submit the documentation. In an information letter from the Presidium of the BAC No. 71 of 2003, it was stated that the absence of a payer by the end of a specific period does not in itself exempt him from the need to compile and submit reports. Thus, a penalty for failure to submit a tax return will be charged regardless of the calculation results.
Aggravating circumstances
In practice, the question often arises - is the supervisor entitled to increase the amount of the penalty in case of repeated violation of the reporting procedure? The answer is contained in paragraph 2 of Art. 112. It says that if there is a circumstance provided for in paragraph four of Art. 114, the penalty for failure to file a tax return is increased by 100%. In paragraph 2 of Art. 112 an aggravating circumstance was established - the commission of a violation by a person to whom sanctions for a similar misconduct had previously been applied. Clause 3 of this rule provides an indication of the statute of limitations. So, a double amount can be recovered if 12 months have not passed from the date of the first punishment. Circumstances aggravating or mitigating liability are established by the tax authority or the 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 double amount.
Differentiation of violations
Quite often, the question arises of the legality of establishing a monetary penalty for non-payment of settlements, and not for failure to submit a VAT return or other mandatory deduction. It should be noted that the procedure for applying sanctions in such cases varies. The order of delivery and the check date of the direction of settlements, the rules and the form of filling are regulated by Art. 80 Tax Code. The same article applies to the declaration. Nevertheless, these concepts themselves are not identical. If the document does not contain signs of a declaration, then the punishment under Art. 119 wrongfully. In this case, Art. 126. It says that a fine 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. for each document.
Clarifications of the BAC Presidium
Clause 15 of Letter No. 71 states that an organization cannot be fined for not submitting a VAT return or other fee if the legislation on a specific payment delimits the concepts of reporting and calculation. A similar explanation is given in Decree of the Bureau No. 15356/04. It says that when evaluating a payment on the merits, regardless of its name, the concepts of fees and taxes established by law should be taken into account. Consider an example. The court was investigating the case that the organization did not provide a declaration (calculation) on operations with securities. At its core, payments related to the circulation of shares act as a fee. That is, these are contributions, the payment of which acts as one of the conditions for the state structures to take legal action in relation to this organization. In particular, it is about granting certain rights or issuing licenses (permits). Thus, a payment is, by its nature, an issue fee on operations with securities. Failure to submit a declaration (calculation) on its payment cannot serve as the basis for the application of Art. 119 Tax Code.
Electronic form
The current legislation has been amended. In accordance with them, the obligation of the subject to submit reports to the supervisory authority 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 performed by entities by sending relevant information using telecommunication channels. It should be noted that for failure to submit a declaration (3-NDFL or other obligatory payment) in the proper form, sanctions of article 119 of the Tax Code may also be applied. Clarifications on this issue are presented in the Letter of the Ministry of Finance No. 15356/04. The document, in particular, says that the submission of reports (calculations) in an inappropriate form or in an unspecified manner is considered as failure to fulfill the obligation imputed to the payer.
Tasks of Sanctions
It must be said that a pecuniary punishment for not submitting a declaration of income acts as the most important institution of statehood. Its key goal is to ensure the implementation of the authority of the authorities to control strict observance of the requirements of the law, rights and interests (strategic, economic, social) of all participants in legal relations. Money 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.
The specifics of legal regulation
It must be said that the exercise of powers by the authorities to establish liability for tax offenses is its constitutional obligation. Its implementation is impossible without state control over compliance with the rules that establish and regulate the order of public interactions in the field of mandatory budget payments. For this, there is an institution for ensuring the fulfillment of obligations imputed to entities participating in the relevant legal relations.
Compliance and implementation of the legislation on fees and taxes could not be fully guaranteed by the state if, with the proper implementation of some rules, the implementation of other requirements would be purely formal. This, in turn, would lead to a partial or complete loss by them of their legal value. In this regard, compliance with all the norms established by law in the complex, and not only within the framework of a single, specific codified legal act, but also in the general system of all applicable regulatory 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 field of tax relations.
Conclusion
The tax liability of entities engaged in economic activity is of great importance for maintaining law and order in the economic sphere of the country. She acts as a key instrument of legal regulation. Mutual fulfillment of imputed duties and realization of existing rights by all subjects of tax legal relations contribute to the formation of a legitimate society in which a high level of the rule of law is established. Moreover, obligations in both the general and the private sense should not become a routine activity for the payer, for the failure of which only certain sanctions are envisaged. They should become for him a necessary realization of their rights, interests and freedoms in the constitutional sense, through which a full-fledged civil society is formed.