Налоговый кодекс Российской Федерации возлагает on the subjects of the obligation 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. NK provides for liability for failure to provide a declaration.
Reporting Overview
The declaration is a written statement.the payer on 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 estimated amount of the mandatory payment to the budget or other information, which serves as the basis for charging and paying the fee. This explanation is present in art. 80 NK. The tax code of the Russian Federation prescribes to submit reports on each payment subject to payment to the budget, unless otherwise provided by law.
Art. 119 NC
In accordance with paragraph6 of Article 80, the declaration is submitted to the tax authority within the time limits established by law. Failure to comply with this instruction is a violation. For failure to provide a declaration on time to the payer, Art. 119 NC. It should be borne in mind that the payment of the accrued amount of payment to the budget does not release 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 on the amount of the mandatory payment specified in the statements.
What are the penalties in the tax inspectorate provided for subjects?
Sanctions for payers who violate the procedure for deliveryreporting to the supervisory authority are provided in paragraphs 1 and 2 of Art. 119. The penalty for failure to submit a tax return at the place of registration of the entity is 5% of the amount of payment subject to payment (surcharge) to the budget and specified in the document. Accrual is made for each complete or incomplete month from the date set for the delivery of reports. At the same time, the penalty for failure to provide a tax return cannot be more than 30% of the calculated fee, but not less than 100 p. This order is considered common to all taxpayers. Art. 119 NC also provides for increased sanctions for violation of the procedure for submission of reports. In particular, the penalty for a tax return may amount to 30% of the payment amount if the entity has not passed the documentation within more than 180 days. with the statutory date. At the same time, starting from 181 days, it will be charged 10% of the fee specified in the statements for each month (incomplete or full).
Nuances
Monetary penalty for failure to provide taxdeclaration in time when the amount of obligatory payment is incorrectly calculated, is determined in accordance with the payable, and not erroneously stated in the statements. The subject must also be borne in mind that if the amount of the fee according to calculations is equal to zero, the subject retains the obligation to submit the documentation. The information letter of the Presidium of the Supreme Court of Arbitration Court No. 71 of 2003 states that the payer's absence at the end of a specific period of the amount to be paid does not in itself exempt him from the need to prepare and report. Thus, the penalty for failure to submit a tax return will be assessed regardless of the results of the calculation.
Aggravating circumstances
In practice, quite often the question arises -Does the supervisory authority have the right to increase the amount of recovery in case of repeated violation of the procedure for submission of reports? The answer is contained in paragraph 2 of Art. 112. It states that under the circumstances 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 established an aggravating circumstance - the violation was committed by a person to whom sanctions for similar offenses had previously been applied. Clause 3 of this provision contains an indication of the prescription of liability. Thus, a double amount can be charged if 12 months have not passed since the date of the first sentence. The circumstances aggravating or mitigating the responsibility 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 is entitled to recover the amount in double.
Differentiation of violations
Quite often there is a question about the legalityestablishing a monetary penalty for failing to make payments, and not for failure to submit a declaration on VAT or other mandatory deduction. It should be noted that the procedure for applying sanctions in such cases varies. The procedure for delivery and the reference date for the direction of payment, the rules and form of filling are governed by Art. 80 NK. The same article applies to the declaration. Nevertheless, these concepts themselves are not identical. If there are no signs of a declaration in the document, then the application of punishment under art. 119 wrongfully. In this case, use Art. 126. It states that the entity that has not passed the documents or other information provided for in the Tax Code and legislative acts is subject to a monetary penalty in the amount of 50 rubles. for each document.
Explanations of the Presidium of YOU
In p.15 Letters No. 71 indicate that the organization cannot be charged a penalty for failure to submit a declaration on VAT or other collection if the legislation on a particular payment differentiates the concepts of reporting and calculation. A similar explanation is given in the Decree of the Presidium No. 15356/04. It states that when evaluating a payment on the merits, regardless of its name, it is necessary to take into account the concepts of fees and taxes established by law. Consider an example. The court dealt with the case that the organization did not provide a declaration (settlement) 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 state authorities to perform legal actions in relation to this organization. In particular, we are talking about the granting of certain rights or the issuance of licenses (permits). Thus, the payment by its nature - the issuance fee for securities transactions. Failure to provide a declaration (calculation) for its payment can not act as a basis for the application of Art. 119 NC.
Electronic form
In the current legislation were introducedcertain changes. In accordance with them, the obligation of the subject to submit reports to the control body in electronic form. Since 2007, it has been charged to payers with more than 250 employees, and from 2008, more than 100 people. This duty is performed by the subjects by sending the appropriate information using telecommunications channels. It should be noted that the failure to submit a declaration (3-NDFL or other mandatory payment) in the proper form may also be subject to the sanctions of Article 119 of the Tax Code. Explanations on this issue are present in the Letter of the Ministry of Finance No. 15356/04. The document, in particular, states that submission of reports (calculations) in improper form or in an unidentified way is considered as a failure to fulfill the obligation imputed to the payer.
Sanctions tasks
Необходимо сказать, что денежное взыскание за failure to provide income declaration, serves as the most important institution of statehood. Its key objective is to ensure the exercise of the powers of the authority to control the strict observance of the prescriptions of the law, the rights and interests (strategic, economic, social) of all participants in legal relations. Monetary recovery is a type of civil liability in general and individual liability in particular. Applying sanctions to violators, the state ensures the maintenance of law and order in a particular area of social and economic interactions.
Specificity of legal regulation
It must be said that the exercise of authorityauthority to establish liability for tax offenses - its constitutional obligation. Its implementation is impossible without state control over the observance of the norms establishing and regulating the order of social interactions in the sphere of mandatory budget payments. To do this, there is an institution for ensuring the fulfillment of obligations imputed to the subjects participating in the relevant legal relations.
Conclusion
Tax liability of subjectscarrying out economic activities 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 exercise 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 foundations of the rule of law is established. At the same time, obligations, both in general and privately, should not become a routine activity for the payer, for the non-implementation of which only those or other sanctions are provided for. They should become for him the necessary realization of his rights, interests and freedoms in a constitutional sense, by means of which a full-fledged civil-law society is formed.
