Tax offenses constituteunlawful acts of the taxpayer, committed by intent or out of ignorance and requiring punishment in accordance with tax legislation. As such an offender can be a specific person (individual) or organization (legal entity). Responsibility for tax violations applies to persons over the age of sixteen. An unlawful act of a citizen of the Russian Federation in the field of tax legislation may be recognized as such if it does not contain evidence of a criminal offense. For example, evading a person’s registration with tax authorities is considered a violation of tax laws, while transferring a bribe to a tax officer is already considered a criminal offense.
Describe the types of tax offenses andResponsibility, which may follow them, is devoted to the sixteenth chapter of the Tax Code of the Russian Federation. In accordance with it, the following can be attributed to such offenses:
- Conducting a commercial activity (both by an organization and an individual entrepreneur) without registering it with the relevant tax authority.
- Refusal to provide the taxpayer with information on opening or closing a bank account.
- Submission to the tax authority of unreliable documents.
- Inaccurate accounting in the organization, concealment of a part of income from tax authorities.
- Failure to fulfill the duties on the transfer of taxes in favor of the state.
- Refusal to provide the tax service with information necessary for maintaining tax control over the activities of a person.
The composition of the tax offense can also befound in the refusal of the employing organization to issue its employees in accordance with the Labor Code of the Russian Federation and pay them a “white” salary. These acts are usually punishable by a fine. The circumstance mitigating in this case the responsibility of the violator is the commission of a tax crime under the influence of coercion or threat, blackmail, etc.
For some tax offenses Russianthe legislation provides for criminal punishment (articles 198-199.2 of the Criminal Code of the Russian Federation). In this case, an individual always acts as a subject of criminal responsibility. For example, in the case of tax evasion by an entire organization, the charge will be brought against its director or chief accountant, in some cases - the founder. Persons who have reached the age of 16 and are recognized as fully sane can also be prosecuted for refusing to pay taxes.
Tax offenses in which the corpus delicti can be found:
- Failure to fulfill the duties of a tax agent.
- Failure to pay taxes and fees.
- Concealment of monetary and material assets of a natural or legal person from tax authorities.
Refusal to pay required taxes and fees instate benefit entails punishment in the form of a fine of up to three hundred thousand rubles or imprisonment for up to one year. The decision on punishment in this case is taken depending on the size of the amount of non-payment. A person who evades taxes for the first time may be exempt from criminal liability if they are fully paid the arrears, penalties and fines.
Lack of criminal offensethe actions of the offender does not mean that tax offenses can go unpunished, since they are also punished in accordance with the Tax and Administrative Code of the Russian Federation. If the taxpayer's act is considered an administrative violation, he will also have to pay the full amount of the debt, penalties and a fine in a timely manner.
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