The system of norms of tax offenses qualitatively outlines the boundaries of the potential application of methods of state enforcement to the subjects of tax relations. Every competent citizen is obliged to know the structure of tax and legal structures. This will help the development of the economic sphere of the state and contribute to the modernization of the system of responsibility for committing tax offenses. Our material will describe in detail the main illegal acts in the field of tax law and the establishment of legal sanctions for them.
The concept and types of tax offenses
The liability of persons for committing tax offenses is established by the courts. In accordance with the norms of the Russian Tax Code, an offense in the area in question refers to an act or omission of a guilty nature committed by a taxpayer, tax agent or other persons. A legal liability is established for an act in the form of a sanction determined by a court.
By specificity and orientation, all tax offenses are divided into four separate groups:
- associated with the unfulfillment of authority in connection with registration with the tax authorities;
- related to non-compliance with the procedure for accounting of objects of income, expenses, taxation and the submission to the tax authorities of relevant declarations;
- associated with the failure to exercise powers to withhold, pay or transfer fees and taxes.
- related to obstruction of the legal activities of tax administration authorities.
Failure to exercise authority due to tax registration entails the imposition of certain sanctions on the guilty subject. This is a rather serious unlawful act, which can manifest itself in such forms as violation of the established duration of the application, conducting business by a legal entity or individual without registration, violation of the previously established deadline for submitting information about closing or opening a bank account, etc.
The second group includes the facts of non-submission of a tax return, as well as gross non-compliance with the norms of objects of taxation, expenses or income by the subject of tax law.
The third group consists of such phenomena as non-payment or insufficient payment of tax amounts, that is, non-fulfillment by a tax agent of its legal obligations.
Obstruction of the legitimate activities of the tax authorities is manifested in non-compliance with the procedure for using, disposing of or possession of the seized property, in failure to submit the necessary documents at a predetermined time, and in the absence or failure to appear when there is no good reason for the witness being called in the case of an illegal act. It is also worth highlighting the imposition of liability for the commission of a tax offense in the form of obstruction of the exercise of authority by a translator, expert or specialist in the field of tax audit. This is evidenced by the norms of the Tax Code of the Russian Federation.
Unlawful acts allowed by banking organizations
Not only taxpayers can be subjects of legal liability for committing tax offenses in the Russian Federation. Often the guilty parties are the banks themselves. According to the nature and content of acts of an illegal nature, three groups of violations should be distinguished:
- violation of duties related to taxpayers;
- failure to provide information on economic and financial activities;
- failure to fulfill orders for the transfer of fees and taxes taken in respect of taxpayer accounts.
A distinctive feature of offenses committed by banking organizations is their failure to fulfill certain public obligations to assist tax authorities.
Thus, absolutely any subjects of the considered legal sphere are brought to responsibility for committing tax offenses.
Composition and features of tax offenses
The term "violation of the legislation on fees and taxes" occurs repeatedly in the Tax Code of the Russian Federation. However, a clear definition in the normative act is missing. In addition to tax offenses, unlawful acts in the considered area of legislation also include tax crimes and acts containing signs of violation, that is, administrative or tax offenses.
The composition of violations of the legislation on fees and taxes contains a number of subjective and objective features that are established by law and characterize the corresponding acts of an unlawful nature. Common to all violations of the type in question are objects of their encroachment. They develop in connection with or regarding the payment of fees and taxes, as well as the work of the tax administration structure.
The objective side of illegal acts is to commit acts that encroach on a specific object. The content of illegal behavior is provided for in three normative acts: the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation. The subjects of violations are ordinary citizens and organizations. The prosecution of a tax offense is possible only in relation to a person who has reached 16 years of age.
The subjective side of the violation of the legislation in question is defined as a set of features that characterizes the person’s attitude to the crime, his views on what happened. The basis is the guilty state of the taxpayer, tax agent or other person. A tax violation is deemed to be committed specially if the person who committed it was aware of the illegal nature of their own actions or consciously admitted harmful consequences.
So, holding accountable for committing tax offenses is possible only for committing illegal acts in the legal sphere under consideration. Such acts are divided into crimes and offenses. Offenses can be defined as encroaching on social relations guilty actions or inaction of a simple citizen or organization (legal entity).
The concept and types of liability for tax offenses
In accordance with article 23 of the Tax Code of the Russian Federation, a person paying taxes is responsible for the complete non-fulfillment or improper implementation of the powers and duties assigned to him. The liability of individuals for tax offenses has a number of important features.
Responsibility is always associated with imperative legal instruments, that is, measures of state coercion. The latter is implemented by tax administration authorities.
Responsibility is characterized by some hardship. This is its objective property. Deprivation is the application of certain sanctions, which may cause special legal restrictions, as well as financial or social losses. It is important to note here that any sanctions are divided into legal and punitive, that is, penalties.
Another important sign of any measures of responsibility for committing tax offenses is the procedural form of their implementation. The prosecution is carried out in strict accordance with the procedures prescribed by law. These are the following acts:
- legislation on fees and taxes (the totality of cases of tax offenses);
- legislation on administrative offenses (the totality of cases of misconduct, that is, acts with signs of tax offenses);
- criminal procedure legislation (preliminary investigation).
So, the responsibility for committing tax offenses (under the articles of the Tax Code of the Russian Federation) is the application by the tax administration authorities of certain sanctions against a citizen who has committed a tax offense.
Administrative liability provides mainly punitive penalties. Responsibility of a criminal nature is determined by high social danger and falls under the signs of a crime. In the form of punitive sanctions here may be the conduct of compulsory work, deprivation of the right to occupy certain professional posts, or even imprisonment.
Administrative and criminal liability
About the liability provided for the commission of tax offenses should be described in more detail. In the administrative sphere, misconduct is distinguished - unlawful acts of an organization or ordinary citizens who infringe on the system established in the field of fees and taxes.
The subjects of violations are officials of organizations that pay taxes, tax agents and payers. All violations can be divided into four groups:
- related to the implementation of cash transactions and cash settlements;
- in the field of fees and taxes;
- related to product labeling
- related to obstruction of the activities of tax authorities.
Each group presented should contain only signs of administrative offenses. If the case concerns criminal liability for committing tax offenses (in this case, already crimes), then the following separate groups are distinguished:
- tax offenses directly - grave acts that cause substantial harm to the local or state economic system;
- crimes against the order of marked pre-taxable products (this is the production, storage, transportation or marketing of an unlicensed product on an especially large scale).
False business, damage to banking or credit systems, large tax debts, obstruction of the activities of tax authorities, etc., should be highlighted here.
Mitigating and excluding circumstances
A person cannot but be held liable for the commission of offenses or crimes. The only exceptions are cases when the statute of limitations has expired or the subject of the violation is recognized as legally incompetent - mentally ill, unhealthy, under the age of tort (holding to account), etc.
There are also circumstances called extenuating. Responsibility for tax offenses may be reduced in the following cases:
- commission of crime under threat or coercion by third parties;
- the difficult financial situation of a citizen, which prompted him to commit an offense;
- combination of difficult family or personal circumstances of the guilty person;
- the reputation of the accused was previously not tarnished by anything.
Each of the circumstances presented is of a dispositive nature, that is, it is not necessary for the court to take into account. But this rule does not apply to aggravated circumstances. Responsibility for committing tax offenses can be strengthened in cases where a person has previously been involved in the commission of similar unlawful acts.
The person who was sanctioned is deemed to be exposed to it for 12 months. Simply put, guilty status is given for one year. This is fraught with some restrictions for the subject of the offense. For example, he may be temporarily removed from office, deprived of the opportunity to conclude certain types of transactions, etc.
Tax penalties
A sanction is a measure of responsibility for a tax offense. In this area they are established by the Tax Code in the form of monetary penalties.
If there is at least one mitigating factor, then the size of the fine can be reduced at least twice compared with the size that was fixed by the article of the Tax Code. If aggravating circumstances are discovered, the amount of the fine will increase by 100 percent, that is, twice.
If two or more tax offenses were committed by one person, then the sanction is collected for each guilty act separately without absorbing the lesser sanction more severe and severe. The amount of the fine resulting in collection or tax arrears is subject to transfer from the accounts of the taxpayer, payer of tax or tax agent in full and in the established order.
It is necessary to talk about the main types of illegal acts and the liability of the taxpayer established for them. For committing tax offenses in the form of failure to fulfill obligations arising upon registration, the guilty entity pays a fine of 5 thousand rubles. Article 116 of the Tax Code of the Russian Federation testifies to this. Moreover, the amount of the fine increases if the failure to fulfill the obligation lasts more than 90 days.
For carrying out activities by an organization or an entrepreneur without registering with a tax authority, a recovery of 10% of the income that was received during the specified time is established. Moreover, the amount of income should not be less than 20 thousand rubles. Otherwise, the court will independently calculate the new amount of fines. If the activity without a license has been carried out for more than 3 months, then it is punishable by a sanction in the amount of 20% of income.
For violation of the deadline for providing information on the closure or opening of a bank account, a fine of 5 thousand rubles is levied from the taxpayer. As a general rule, organizations and entrepreneurs must report the closure or opening of accounts within five days.
Failure to comply with accounting
The following two groups of offenses are also registered in the Tax Code. Responsibility for committing tax offenses by organizations and entrepreneurs may occur if a tax return is not submitted within the time period specified by law. In this case, the penalty will be only 5% of the amount of tax that is payable on this declaration. It should be at least 100 rubles. Failure to submit a declaration for more than six months will entail a fine of 30%.
A gross violation by the organization of the requirements for accounting for income or objects of taxation involves the imposition of a sanction in the amount of 5 thousand rubles. In this case, gross non-compliance with the law means the absence of primary documents or invoices, accounting registers, as well as the constant incorrect reflection of finances, valuables of a material nature, intangible assets, financial investments, etc. For the same acts, but committed more than one period, should be fined in the amount of 15 thousand rubles.
Failure to fulfill duties related to fees
Non-payment or partial payment of tax amounts occurs as a result of underestimation of the financial base, incorrect tax calculation and other illegal acts. Such acts entail a penalty of 20% of unpaid tax amounts. In this case, the fine can be increased to 40% when these acts were intentional.
Unlawful non-transfer or partial transfer of tax amounts to be transferred or withheld by a tax agent entails a penalty of 20% of the established amount. It must be borne in mind that agents must timely and accurately calculate, withhold from the funds and transfer to the budgets certain taxes.
Obstruction of the legitimate activities of financial administration bodies is also included in the group of tax violations. Responsibility for such actions entails a fine of 10 thousand rubles.
50 rubles per one overdue or non-submitted document will be recovered from citizens who have not submitted documents and information about taxes and fees in due time.
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