How to submit a petition to reduce the fine to the tax office: preparation procedure + sample

What should a taxpayer do?

It should be noted that the presence of mitigating circumstances is resolved by tax authorities with companies at the stage of reviewing materials from field and (or) desk audits.

First of all, consideration of the possibility of reducing the applicable penalty begins with the taxpayer filing a petition for a reduction in penalties.

There is no specifically established form for the application. It is submitted in free form and contains circumstances that may mitigate tax liability.

As a rule, the following are taken into account as mitigating liability:

the nature and significance of the taxpayer’s activities (for example, a socially-oriented institution);
difficult financial situation;
no damage to the budget, insignificant delay (one day), no harmful consequences of the offense;
independent correction of the violation before the start of the tax audit, payment of additional tax;
legal uncertainty regarding the provision of benefits that existed at the time the tax offense was committed.

Features of writing a petition to the tax office to reduce the personal income tax fine (sample)

The application document should be drawn up on the basis of specific samples. A sample petition to reduce the personal income tax fine is available. This document includes many points, but their location also matters. Plus, the form in which information is presented is also important.

In accordance with this, there is a small list of nuances that must be taken into account:

Using a formal business style	The document must be written in accordance with these standards
Formulations should be taken from samples	There are items placed there that fully comply with legal norms. And this affects the perception of the paper and the transmission of what is stated in it
Legislative support of the text is mandatory	You should select the most advantageous versions of articles of the law and references to practice in the same cases. This will clearly demonstrate the possibility of satisfying the request.

Within the framework of these provisions, it is worth regulating the preparation of the application. And you can use this version of the form in this process:

Information contained in the document

The application should indicate a specific set of information within the following structure:

Piece of paper	Filling
A cap	It describes the details - where the paper is sent and from whom. You should place not only the name, but also address and contact information. In the right corner there is an indication of the date of preparation of the document
Name	Both petition and application options are used. Next, they clarify for what purpose the document is being submitted - to take into account mitigating circumstances. This item is placed in the center
Keynote	Includes an analysis of the existing case and the prescribed fine. After this, they indicate on the basis of which a reduction in punishment can be made. It is worth submitting a list of points for clarity and easy comprehension. Data on legislation and the practice of court decisions are also posted in the same vein
Application	Supporting documents are inserted into it as a list. They can be provided either in original or copy format.
Conclusion	Indication of the applicant's position, full name and signature

Application deadline

It is not enough to simply draw up such a document and send it to the tax service. Time restrictions should also be taken into account. Thus, the legislation establishes specific deadlines for filing applications of this nature.

There are two options for fines, and, at the same time, periods for dividing the deadlines for filing applications:

In the event that a violation was found during an office or field inspection	This option requires filing a petition within 15 days. The starting point is the receipt of the inspection report
The violation may also be detected as a result of other actions.	In this case, for all other options, only 10 days are allocated for drawing up the application. And here the starting point will be the act of violation

Within the framework of the law, only working days are applied. Holidays and weekends should not be taken into account when making calculations.

An example of writing a petition for late tax payment

The document must be drawn up in free form. The legislation does not establish any requirements in this area. It is important to indicate in the document the grounds on which the tax office should reduce the fine.

In case of late payment of tax, you can use the points given in this example:

Under what conditions can you submit an application to the tax office?

You can submit a petition to the tax office if individuals and organizations are unlawfully brought to justice, or if there are circumstances that mitigate or exclude guilt.

Wrongful prosecution

A taxpayer can be held accountable only on the grounds provided for by the code and if the fact of an offense has been established. In this case, it is impossible to attract someone twice for the same tax offense (Clause 2 of Article 108 of the Tax Code of the Russian Federation).

Prosecution does not relieve either an individual or an organization from paying taxes (fees or insurance premiums) due under the law. That is, all debts must be paid without waiting for the results of the investigation, which may result in additional punishment.
The presumption of innocence also applies in tax law: a taxpayer cannot be found guilty until his guilt is proven. In this case, the suspect does not have to prove his own innocence. Tax authorities are obliged to collect facts proving a tax crime.
If doubts about the guilt of the person brought to justice are not overcome, this person is considered innocent (Clause 6 of Article 108 of the Tax Code of the Russian Federation).

Thus, the basis for filing a petition or complaint against the actions of tax officials may be the unlawful prosecution of a person:

if the protocol on bringing to justice is violated (lack of corpus delicti and guilt of the person);
the person has already been charged with this offense;
The INFS made the decision to find the person guilty without sufficient facts and in the presence of doubts;
upon expiration of the statute of limitations;
if at the time of the offense the person was under 16 years of age;
the offense occurred during transactions with property owned by foreign companies that declared their assets and accounts (Clause 2 of Article 109 of the Tax Code of the Russian Federation).

Guilty plea

A person who has committed an offense is found guilty:

intentionally, that is, with awareness of the illegality of one’s actions or the consequences that have occurred;
through negligence, that is, without awareness of guilt and the severity of the consequences.

The organization is found guilty, depending on the form of guilt of the officials (representatives) who committed the criminal act or inaction (Article 110 of the Tax Code of the Russian Federation).

Circumstances excluding guilt in a tax offense

To circumstances excluding guilt, on the basis of Art. 111 NK, include:

Natural disasters and emergency circumstances (force majeure), if they are indisputable, confirmed in the media or other sources of facts. In this case, the person cannot be held accountable (clause 2 of Article 111).
Committing an offense in an uncontrolled state, when one does not give an account of actions and actions, for example, in case of mental disorders, delirium and other painful conditions.
Actions of the taxpayer within the limits of their competence based on a written explanation or motivated opinion of the tax authorities, subject to: the availability of documents confirming the facts of monitoring by the INFS;
the reliability of the information provided by this person to the INFS, on the basis of which written explanations were given by the tax authorities and a reasoned opinion was presented.

Other circumstances excluding the person’s guilt in this offense.

The following may be mitigating factors when considering an application:

Absence of malicious intent in committing an action,
Conscientiousness of the taxpayer, timely payment of taxes and submission of reports,
First bringing to tax liability,
Documentary confirmation of the existence of financial obligations and debts on them,
Presence of overpayments for other types of taxes,
Payment of debts before a decision on prosecution is made,
Disproportion between penalties and the act itself,
Minor delay,
The presence of force majeure circumstances,
For individual entrepreneurs, such circumstances may also include advanced age, the presence of dependents, illness or disability.

If one of the above circumstances occurs, the amount of the fine may be reduced by at least half the amount established by law. This rule also applies to minimum fines. The application to the tax office is considered within 10 days; if additional checks are necessary, this period can be increased to 30 days.

Reporting under currency control

Penalties are intended to encourage companies to submit reports on time. For various reasons, firms are unable to submit documents on time, for which they are liable to the state in rubles. In this situation, we can say: “a trifle, but unpleasant.” The sanctions described above are not terrible within the framework of doing business even for a very small company, but the fines are not at all limited to the amounts described.

So, let's consider the company's liability for failure to submit reports within the framework of currency control. Taking into account the fact that the Federal Tax Service has extensive experience in collecting fines, in recent years more and more types of company reports have been transferred to the administrative jurisdiction of the tax authorities. In particular, from January 1, 2021, insurance premiums were transferred to the Federal Tax Service for administration, and from February 2, 2021, Decree of the President of the Russian Federation No. 41 came into force, within the framework of which the Federal Tax Service was appointed as the currency control authority. Companies submit reporting (PS, SVO and SPD) to authorized banks as currency control agents. The Federal Tax Service, in turn, checks the deadlines for submitting documents.

note

Within the framework of currency control, everything is much more complicated, however, the fines themselves are much higher, and you cannot submit updated reports. Thus, for failure to comply with the deadlines (Part 6, 6.1, 6.2. 6.3 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation) for no more than 10 days, a warning or a fine of 5,000 to 15,000 rubles is provided, for officials - from 500 to 1,000 rubles. If the delay is up to 30 days, the amount of sanctions will be from 20,000 to 30,000 rubles, and for managers - from 2,000 to 3,000 rubles. If you are late with reporting by more than 30 days, the fine for a legal entity will be from 40,000 to 50,000 rubles, and for officials - from 4,000 to 5,000 rubles. Fine for repeated failure to comply with deadlines within one year (Part 6.4 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation): for organizations - from 120,000 to 150,000 rubles, for officials - from 12,000 to 15,000 rubles.

Petition to reduce a fine to the tax office: sample

To the Head of the Federal Tax Service of Russia for the city.

Petition

The Federal Tax Service of Russia for the city of Kazan, on the basis of the decision of the Deputy Head of the Federal Tax Service of Russia for the city of Kazan, Vasilyev Alexander Nikolaevich (full name) dated July 20, 2016 No. 112/51, an on-site tax audit was carried out on issues of the correctness of calculation and timely payment (withholding, transfer) of all taxes and fees, as well as insurance premiums for compulsory health insurance for the period from January 1 to July 1, 2021.

Based on the results of the audit, Act No. 2007/41 of the on-site tax audit dated July 20, 2016 (hereinafter referred to as the Inspection Report) was drawn up.

Based on the inspection report, the tax authority identified a number of violations of the current tax legislation.

As a result, the tax authority calculated arrears for VAT, corporate income tax, UTII, personal income tax, unified social tax, assessed penalties and brought to tax liability under clause 1 of article 122, clause 1 of article 119, art. 123 Tax Code of the Russian Federation.

In accordance with Art. 114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the amount of the fine is subject to reduction by no less than two times compared to the amount established by the relevant article of this Code.

An organization may cite the following as circumstances mitigating liability for committing the offenses specified in the Inspection Report:

The offense was committed for the first time;
The offenses reflected in the Inspection Report were committed unintentionally;
Polytsvet LLC is a bona fide taxpayer, assesses and pays taxes in the manner prescribed by the legislation of the Russian Federation, and also maintains accounting records in accordance with existing rules.

Based on the above circumstances, based on the norms of current legislation, _________________ LLC requests a mitigation of the punishment for the offenses committed and a reduction in the amount of accrued penalties by at least 2 times.

Head of Polytsvet LLC

Signature_________________

July 23, 2016

What can you be fined for?

Tax penalties are imposed on taxpayers in a number of cases. Moreover, the acceptance of a tax return does not entail the cancellation of previously issued administrative measures.

The most common violations of the law among taxpayers are:

The tax return was submitted to the Federal Tax Service after the deadlines provided for in Article 119 of the Tax Code of the Russian Federation. The amount of the fine in this case depends on the number of days the tax inspector is late in accepting the document. Not in all cases the violation is the fault of the citizen. Sometimes this is a consequence of a combination of circumstances: a delay in the delivery process or the need to take into account additional information in calculations, etc. When submitting a declaration to the Federal Tax Service, individuals and legal entities should take into account possible time costs;
Intentional reduction of the taxable base or errors in calculating the amount of contributions to the budget (Article 112 of the Tax Code of the Russian Federation);
There is no cash register in the store. The goods are sold without issuing a receipt, which means the organization does not pay VAT to the budget. The number of unaccounted sales and their value does not matter to the tax authorities;
Concealing data on open and closed bank accounts.

The duration of the described process is one week.

Attention! The administrative penalty for violating the deadline for citizens and organizations is five thousand rubles. In addition, a fine in the amount of 1 to 2 thousand rubles will be imposed on the director of a legal entity.

Repeat offenders who violate tax laws are subject to more severe penalties.

Sample application for a refund from the tax office.

Is it possible to withdraw a tax return, read here.

What to do if the tax service demands a refund of the deduction, read the link:

The regulatory framework provides for two exception cases:

There was no first penalty;
The second fine was imposed earlier than the first.

Tax returns have a statute of limitations of 6 months. The reference day is the date of execution of the document verification report. After the expiration of the specified period, the imposition of any sanctions on an individual or legal entity based on a tax return is contrary to the law.

The administrative fine may be canceled or reduced. Any taxpayer can begin the mitigation procedure. It is allowed to reduce the punishment by more than 2 times.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues. Find out more here.

Judicial practice to reduce fines

As practice shows, companies manage to reduce tax penalties many times over. True, often the circumstances that serve to reduce the amount of fines are considered in the courts.

The judges take into account that the offense took place for the first time, no arrears or penalties were accrued, the policyholder did not have the intent to commit a violation of the law (Decision of the Moscow City Court of November 14, 2016 No. A40-197613/2016).

In another dispute, the fine was reduced from 131,000 rubles to 1,000 rubles, i.e. 131 times (Decision of the Administrative Court of the Republic of Mari El dated December 1, 2016 No. A38-9108/2016). The arbitration court took into account the following circumstances as mitigating liability: recognition of an offense, commission of an offense for the first time, absence of negative consequences for employees and the budget, socially significant nature of the enterprise's activities.

Under similar circumstances, the court reduced the fine by 73 times (Decision of the Court of Justice of the Nizhny Novgorod Region dated January 10, 2017 No. A43-30751/2016) and 100 times (Decision of the Court of Justice of the Sverdlovsk Region dated September 12, 2016 No. A60-33366/2016) .

The social orientation of the taxpayer’s activities (construction of social facilities) allowed the company to reduce the fine by 4 times (Decision of the Autonomous Court of the Chuvash Republic dated April 23, 2018 No. A79-9434/2017).

The absence of intent to evade payment of contributions, independent, albeit late, submission of tax calculations, the formal nature of the offense, the insignificance of the period of delay in fulfilling the obligation to submit reports can also reduce the fine for late submission of the report to its minimum value - 1,000 rubles (Resolutions AS of the Central District dated October 25, 2016 No. A84-985/2016, East Siberian District dated October 19, 2016 No. A78-1326/2016, decision of the AS of the Krasnoyarsk Territory dated July 18, 2016 No. A33-9554/2016) .

tax audit on-site VAT audit

Mitigating circumstances, according to the courts

First time brought to justice.

Most often, the courts recognize tax liability for the first time as a mitigating circumstance (see the decisions of the Arbitration Court of the Far Eastern District dated May 29, 2017 No. F03-1665/2017 in case No. A59-4805/2016, the Arbitration Court of the Volga District dated May 26, 2016 No. F06 -8342/2016 in case No. A72-1808/2015, Arbitration Court of the North-Western District dated 08/10/2017 No. F07-7994/2017 in case No. A44-204/2017, Arbitration Court of the Ural District dated 07/13/2016 No. F09-7468 /16 in case No. A71-5004/2015, Arbitration Court of the East Siberian District dated July 30, 2015 No. F02-3273/2015 in case No. A78-7926/2014).

However, in some cases, judges believe that the conscientious behavior of the taxpayer is the norm of behavior and the absence of past decisions to bring the organization to tax liability is not a circumstance mitigating liability (see decisions of the Arbitration Court of the West Siberian District dated July 25, 2016 No. F04-3105/ 2016 in case No. A75-12477/2015, Arbitration Court of the Moscow District dated 08/07/2017 No. F05-9438/2017 in case No. A40-216834/2016, Arbitration Court of the Moscow District dated 07/07/2015 No. F05-8167/2015 in case No. A40-124360/14).

Difficult material/financial situation.

The courts also recognize a difficult material (financial) situation as a mitigating circumstance for individual entrepreneurs (resolutions of the FAS Moscow District dated 02/06/2013 in case No. A41-39233/10, FAS West Siberian District dated 03/12/2013 in case No. A27-11755/2012 , FAS of the Ural District dated July 4, 2012 No. F09-5201/12 in case No. A76-12164/11), and for legal entities (resolution of the Arbitration Court of the West Siberian District dated February 13, 2017 No. F04-6898/2016 in case No. A45-15136/2015, Arbitration Court of the West Siberian District dated December 7, 2016 No. F04-26290/2015 in case No. A27-9477/2014, Arbitration Court of the Volga-Vyatka District dated June 7, 2016 No. F01-1895/2016 in case No. A82-4576/2014 (by decision of the Supreme Court of the Russian Federation dated September 30, 2016 No. 301-KG16-12246, the transfer of case No. A82-4576/2014 to the judicial panel for economic disputes of the Supreme Court of the Russian Federation was refused), Arbitration Court of the Far Eastern District dated October 5, 2016 No. F03-4598/2016 in case No. A59-571/20).

In order for this circumstance to be recognized as a mitigating factor, it must be documented (being in an unprofitable state for a long period of time, being bankrupt, having significant accounts payable, etc.).

To learn that a difficult financial situation may not be a basis for reducing the fine, read the material “Is the difficult financial situation of a company a mitigating circumstance?”.

Lack of intent.

The lack of intent to commit a tax offense was recognized as a mitigating circumstance in the decisions of the Arbitration Court of the East Siberian District dated July 20, 2017 No. F02-3616/2017 in case No. A69-4165/2016, the Arbitration Court of the Far Eastern District dated March 2, 2016 No. F03-447/ 2016 in case No. A04-8405/2015, Arbitration Court of the West Siberian District dated November 24, 2016 No. F04-5485/2016 in case No. A27-5946/2016, Arbitration Court of the Moscow District dated September 28, 2015 No. F05-12811/2015 case No. A40-183946/14, Arbitration Court of the North-Western District dated 08.10.2017 No. F07-7994/2017 in case No. A44-204/2017, Arbitration Court of the North Caucasus District dated 05.24.2017 No. F08-3144/2017 case No. A32-29931/2015, Arbitration Court of the Central District dated April 20, 2017 No. F10-632/2017 in case No. A83-1159/2016.

To learn how to prove the presence of intent to commit tax evasion, read the material “Intentionally - unintentionally: tax authorities will focus on evidence of guilt in tax evasion.”

Admission of guilt, repentance.

In the decisions of the Arbitration Court of the Ural District dated December 20, 2016 No. F09-11069/16 in case No. A71-1811/2016, the Arbitration Court of the East Siberian District dated October 6, 2014 in case No. A78-2081/2014, the Arbitration Court of the Far Eastern District dated 22.01 .2016 No. F03-6042/2015 in case No. A59-2647/2015, Arbitration Court of the West Siberian District dated 08.20.2015 No. F04-21836/2015 in case No. A27-23838/2014, FAS Moscow District dated 05.24.2012 case No. A41-7815/10, FAS East Siberian District dated June 10, 2009 No. A33-12490/08-F02-2564/09 in case No. A33-12490/08 the admission of guilt and/or remorse of the taxpayer was recognized as a mitigating circumstance.

Social significance of the taxpayer's activities.

The socially significant activities of a taxpayer, recognized by the courts as a mitigating circumstance when imposing a fine, include, in particular:

implementation of municipal orders for the management of municipal housing stock; operation by the taxpayer of water supply and sanitation systems in populated areas (resolution of the Arbitration Court of the East Siberian District dated April 28, 2017 No. F02-1554/2017 in case No. A58-95/2016);
implementation of heat supply (resolution of the Arbitration Court of the Far Eastern District dated May 29, 2017 No. F03-1665/2017 in case No. A59-4805/2016);
carrying out activities to protect property, including objects subject to state protection, social and life support facilities (resolution of the Federal Antimonopoly Service of the East Siberian District dated May 31, 2013 in case No. A58-5605/2012);
activities of automobile (bus) passenger transport, subject to a schedule (resolution dated 10/05/2016 No. F03-4598/2016 in case No. A59-571/2016);
construction of highways (resolution of the Arbitration Court of the West Siberian District dated May 30, 2016 No. F04-1832/2016 in case No. A81-2796/2015);
implementation of educational activities financed from the budget (resolution of the Federal Antimonopoly Service of the Moscow District dated May 17, 2010 No. KA-A/40-3532-10 in case No. A40-117384/09-127-866);
carrying out construction and repair work at socially significant facilities: stations, schools, kindergartens, etc. (resolution of the 4th Arbitration Court of Appeal dated April 28, 2014 No. 04AP-1289/2014 in case No. A78-7110/2013 (left unchanged by the FAS resolution East Siberian District dated July 11, 2014 in case No. A78-7110/2013), FAS Volga-Vyatka District dated September 28, 2011 in case No. A82-16380/2009).

In some cases, the status of a budgetary institution, financed from the federal budget or a city-forming enterprise, was also recognized by the courts as a mitigating circumstance (resolution of the Federal Antimonopoly Service of the Moscow District of February 13, 2014 No. F05-526/2014 in case No. A40-97815/13, Federal Antimonopoly Service of the West Siberian district dated 08/29/2012 in case No. A46-15485/2011, dated 04/28/2012 in case No. A27-4466/2011, FAS of the East Siberian District dated 05/31/2013 in case No. A58-5605/2012, FAS of the North-Western District dated 05/05/2012 in case No. A44-2249/2011, Arbitration Court of the West Siberian District dated 04/05/2016 No. F04-1076/2016 in case No. A27-12990/2015).

Personnel problems.

In some cases, the courts recognize that the absence of an accountant (illness, vacation) may be a mitigating circumstance (see the resolution of the Federal Antimonopoly Service of the West Siberian District dated September 1, 2011 in case No. A45-22563/2010, the Federal Antimonopoly Service of the West Siberian District dated December 14, 2011 on case No. A27-6657/2011, FAS Central District dated May 21, 2012 in case No. A48-3647/2011).

Additional mitigating circumstances when imposing a fine for submitting a declaration in violation of the established deadline under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, courts recognize:

Disproportionate amount of the fine to the nature and severity of the violation.

A mitigating circumstance for reducing the fine may be the disproportion of the size of the fine to the nature and severity of the violation. Disproportionality is established by the courts in relation to the amount of arrears, the consequences of the offense for the budget (see decisions of the Arbitration Court of the West Siberian District dated September 22, 2015 No. F04-23789/2015 in case No. A27-2046/2015, FAS North-Western District dated 05.03 .2012 in case No. A66-5375/2011, FAS of the Ural District dated 08/04/2009 No. Ф09-5377/09-С2 in case No. A76-28513/2008-33-833/45, FAS of the North-Western District dated 08/23/2012 in case No. A26-10442/2011).

Insignificant period of delay in submitting the declaration.

This mitigating circumstance is indicated in the decisions of the Arbitration Court of the Volga District dated 02/04/2016 No. F06-4544/2015 in case No. A12-17954/2015, FAS Volga-Vyatka District dated 03/05/2012 in case No. A28-7219/2011, FAS East -Siberian District dated March 20, 2012 in case No. A74-2935/2011, FAS North-Western District dated August 20, 2012 in case No. A26-11937/2011, etc.

Technical difficulites.

Computer failure, lack of communication, computer breakdown and other technical problems may be considered a mitigating circumstance when imposing a fine for late submission of a declaration (see resolutions of the Federal Antimonopoly Service of the North Caucasus District dated March 23, 2009 in case No. A32-17674/2008- 59/232, FAS Far Eastern District dated 03/07/2007, 02/28/2007 No. F03-A80/07-2/43 in case No. A80-81/2006, A80-36/2006, FAS Volga District dated 03/25/2010 in case No. A55-20621/2009, Federal Antimonopoly Service of the West Siberian District dated April 16, 2009 No. F04-2189/2009 (4443-A81-31) in case No. A81-2941/2008).

You can find out about liability for late submission of a declaration in the material “Art. 119 of the Tax Code of the Russian Federation: questions and answers.”

When imposing a fine for non-payment (incomplete payment) of tax under Art. 122 of the Tax Code of the Russian Federation, the following are often recognized as mitigating circumstances:

Presence of overpayment.

When imposing a fine for non-payment (incomplete payment) of tax under Art. 122 of the Tax Code of the Russian Federation, the presence of overpayments on other taxes was recognized as a mitigating circumstance in the decisions of the Federal Antimonopoly Service of the West Siberian District dated July 10, 2012 in case No. A45-23284/2011, the FAS North Caucasus District dated May 13, 2011 in case No. A32-24703/2010, FAS North Caucasus District dated March 15, 2011 in case No. A32-18613/2010, FAS Moscow District dated December 13, 2011 in case No. A40-131669/10-127-759, etc.

Independent identification and correction of errors in the declaration.

Mitigates liability for non-payment (incomplete payment) of tax under Art. 122 of the Tax Code of the Russian Federation, independent identification of errors and submission of updated declarations. This opinion was expressed in paragraph 17 of the information letter “Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of part one of the Tax Code of the Russian Federation” dated March 17, 2003 No. 71, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10 on case No. A73-16543/2009, FAS Volga District dated January 20, 2011 in case No. A12-11813/2010, FAS Ural District dated October 29, 2012 No. F09-9462/12 in case No. A76-23342/2011, FAS Moscow District dated 12/14/2011 in case No. A40-2691/11-140-12.

Repayment of arrears, penalties.

Payment of arrears and penalties is recognized as a mitigating circumstance that allows reducing the fine under Art. 122 of the Tax Code of the Russian Federation, in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10 in case No. A73-16543/2009, the Arbitration Court of the North-Western District dated December 23, 2016 No. F07-11124/2016 in case No. A21-1832/2016 , dated 05/18/2016 No. F07-2764/2016 in case No. A21-3467/2015, Arbitration Court of the West Siberian District dated 06/16/2016 No. F04-2227/2016 in case No. A27-17694/2015, dated 12/01/2015 No. F04-25916/2015 in case No. A27-1744/2015, FAS Moscow District dated 06/09/2014 No. F05-5673/2014 in case No. A40-128346/13, etc.

Minor period of delay in payment.

The Arbitration Court of the Moscow District, in its resolution dated March 13, 2017 No. F05-2050/2017 in case No. A40-53047/2016, considered an insignificant period of delay in tax payment as a basis for reducing the fine imposed by the tax authority under Art. 122 of the Tax Code of the Russian Federation.

Read about liability for non-payment of taxes in the article “Art. 122 of the Tax Code of the Russian Federation: questions and answers.

The fine for failure to submit documents, imposed under Art. 126 or 129.1 of the Tax Code of the Russian Federation, it is possible to reduce if the following circumstances exist:

Large volume of requested documents.

In the decisions of the Arbitration Court of the Volga-Vyatka District dated December 12, 2016 No. F01-5330/2016 in case No. A79-5914/2015, FAS North-Western District dated April 14, 2014 in case No. A05-2850/2013, FAS West Siberian District dated 02/13/2014 in case No. A27-1027/2013, FAS Moscow District dated 04/03/2012 in case No. A40-77797/11-75-325, the presentation of a large volume of documents was recognized as a mitigating circumstance for reducing the fine, as well as issuing at the same time several demands with a large volume of documents (resolutions of the Federal Antimonopoly Service of the Moscow District dated April 16, 2014 No. F05-3008/14 in case No. A41-59084/12, dated April 3, 2012 in case No. A40-89503/11-99-406, FAS West- Siberian District dated July 23, 2012 in case No. A27-13437/2011, etc.).

Additionally, read the article “A large volume of requested documents is a good argument against a fine.”

Insignificant period of delay in submitting documents.

A short period of delay in the submission of documents was recognized as a mitigating circumstance in the decisions of the Arbitration Court of the Volga-Vyatka District dated December 12, 2016 No. F01-5330/2016 in case No. A79-5914/2015, FAS Moscow District dated April 16, 2014 No. F05-3008/14 case No. A41-59084/12, dated 04/03/2012 in case No. A40-89503/11-99-406, FAS West Siberian District dated 02/13/2014 in case No. A27-1027/2013

Read about liability for failure to provide documents in the article “Art. 126 of the Tax Code of the Russian Federation: questions and answers.”

The considered list of mitigating circumstances is not exhaustive. Arbitrators may recognize any fact that is documented and capable of arousing sympathy as a mitigating circumstance. As a rule, when deciding to reduce a fine, courts consider a whole range of mitigating circumstances, so the more such circumstances a taxpayer can declare, the higher the likelihood of a positive judicial act.

Procedure for compilation

Let's figure out how to draw up a sample petition to the tax office to reduce the fine.

From the date of receipt of the payment request, the organization has 10 days to ask the Federal Tax Service to mitigate the punishment. It takes tax authorities no more than 10 days to consider the application if there is no need to verify the information. If there is such a need, the review will last up to 30 days (1 calendar month), in special cases - 2 months.

The document should be drawn up according to general requirements, regardless of the taxpayer’s status. An incorrectly drawn up document will be considered void, even if the citizen or institution had legal grounds for reducing the fine.

There is no unified form, so we draw up a request to reduce the tax penalty in any form. Don't forget to provide the required information:

Full name of the head of the tax office.
Information about your organization: name, INN/KPP, address, telephone.
Name, number and date of the document establishing the tax penalty.
A detailed description of the results of the inspection performed.
Indication of mitigating factors.
Request for mitigation of punishment.
List of attached supporting documents.
Date and signature of the responsible person (manager or chief accountant).
Institutional seal, if available.

What to do if there is no answer

There are situations when a request for mitigation of liability sent to the tax authority remains without consideration. You can influence the situation by contacting the Federal Tax Service of the constituent entity of the Russian Federation.

Important! If you receive a refusal to satisfy your application from a tax office at any level, appeal it in court. The document is drawn up in free form, since regulations do not contain strict rules.

The petition sets out in as much detail as possible the circumstances on the basis of which the inspection should mitigate the measure of administrative liability. When drawing up a petition to a judicial authority, study the legal practice on this issue.

Types of mitigating circumstances

Art. 112 of the Tax Code of the Russian Federation contains a list of mitigating circumstances that allow one to apply for a reduction in sanctions several times. When submitting your request, be sure to indicate mitigating circumstances. Don’t forget to indicate one of the types when creating a sample petition to the tax office to reduce the fine.

All circumstances that may reduce the established punishment are divided into 4 groups:

are common;
for individual entrepreneurs;
for legal entities;
for individuals.

Let's present a list of mitigating circumstances in the form of a table.

Are common
The reporting deadline was slightly missed. Damage to the state budget was not caused or was insignificant. The violation of fiscal legislation was committed for the first time. The entity has credit obligations. When calculating taxes and fees this year, there was an overpayment. The debt was repaid before the Federal Tax Service made a decision on punishment. Difficult financial situation, material difficulties. The subject of the established sanction does not correspond to the offense.
For individual entrepreneurs and individuals	For legal entities
Difficult financial situation. Disability or serious health condition (diseases, injuries, mutilations). Availability of dependents. State awards. Participation in the elimination of natural disasters (disasters) or military operations.	High probability of bankruptcy when paying off the fine. Force majeure situations, as a result of which the organization has lost documentary evidence of activities, benefits, etc.

How to make a petition?

A petition to reduce a fine to the tax office is a request addressed to the tax authority. This is a full-fledged document that requires compliance with the rules of execution. The law does not directly stipulate the mandatory clauses of the act. However, in practice, a composition technique has been developed.

Requirements:

written form;
availability of details;
motivation and narrative;
business style of presentation.

The document can be drawn up either in handwritten or printed form. Details – mandatory information about the applicant. Contains contact information, full name (if a citizen) or full name (if a legal entity). They are written at the top of the text on the right side. A title must be written after the details.

The main part contains the facts of the case. The applicant proves that events and certain conditions prevented the tax transaction from being completed on time or without violations. The reason must be valid. In addition, during the argumentation, it is recommended to make reference to the provisions of the law that give the right to reduce the fine. Next, a specific request is stated, for the sake of which the act is drawn up - a reduction in the size of the fine.

It makes sense to list applications in a separate section. These may be certificates and certificates that confirm the validity of the reason for the violation. The text itself ends with the date of application and the signature of the applicant. If the document is from a legal entity, then the seal of the organization is affixed.

How to cancel penalties

If the taxpayer is sure that the fine imposed by the regulatory authority is unlawful, then it is possible to challenge it. This can also be done pre-trial by writing a petition to the tax office to cancel the fine. Objections to the tax authority’s act are submitted within the same time frame as the request for mitigation of sanctions. If the objections are not taken into account and the decision to collect a fine is nevertheless made, then the taxpayer has the opportunity to contact the Federal Tax Service with a complaint against the actions of the Federal Tax Service. Upon review, the Federal Tax Service will make a decision:

on satisfying the taxpayer’s demands and canceling penalties;
or to refuse to satisfy the taxpayer’s demands and leave the decision of the Federal Tax Service in force.

If you are not satisfied with the decision of the Federal Tax Service, then your only option is to file a claim with the arbitration court to cancel the decision of the tax authority.

Deadline for filing an application to reduce the fine amount

After committing an offense, a person submits a petition for mitigation of the administrative punishment with a detailed description of the situation. The specified facts and grounds are studied by the tax inspectorate and a decision is made to reduce the amount of the fine.

If the facts and requirements set out in the petition do not lead to a change in the previously made decision, then a similar document is sent to the magistrate’s court.

Legal practice shows that the Femida body accommodates the taxpayer and sometimes reduces the amount of penalties or organizes a check of the proportionality of the violation and punishment, without taking into account the presence of a petition from the violator of the law.

Attention! The inspection report should not be left without appeal. A legal entity has the right to choose the order of filing a petition: transfer it directly to the magistrate’s court or first send the paper to the Federal Tax Service, and then, if necessary, to the court.

When submitting a request to reduce the amount of penalties to the Federal Tax Service, you must meet the following deadlines:

Tax inspection of a constituent entity of Russia. Based on paragraph 9 of Article 101 of the Tax Code of the Russian Federation, the filing deadline is 30 calendar days from the date of receipt of the notification of administrative liability;
Central tax authority. Based on paragraph 3 of paragraph 2 of Article 139 of the Tax Code of the Russian Federation, the filing deadline is three months from the date of the decision of the Federal Tax Service of the constituent entity of the Russian Federation;
Judicial body of Russia. Based on paragraph 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation, the deadline for filing a petition is three months from the date of receipt of information about a violation of the rights of a legal entity.

How to cancel a fine

The organization also has the right to claim a complete abolition of punishment. To do this, you need to send a request to cancel the fine to the tax office.

The circumstances under which a fine can be canceled are established in Art. 111 of the Tax Code of the Russian Federation, namely:

natural disaster, emergency or force majeure;
the person who committed the unlawful act was in a sick condition;
implementation of official written explanations from authorized bodies regarding the identified offense;
other circumstances that may be recognized by the Federal Tax Service or the court as mitigating.

Wording options for the petition

The following may be cited as mitigating facts:

committing an offense for the first time;
unintentionality of actions;
impossibility of paying wages to employees due to the collection of a fine;
that the activity is unprofitable or seasonal;
that the organization is a bona fide taxpayer, etc.

If reporting is overdue, the following may be recognized as mitigating facts:

disproportionate punishment to the nature and gravity of the offense committed;
insignificance of delay;
lack of intent to commit an offense;
absence of negative consequences for the budget;
a technical failure that prevented the report from being submitted on time;
the fact of committing a violation for the first time.

In the case of indicating family situations provided for in Art. 112 of the Tax Code of the Russian Federation, if possible, a petition to cancel a fine to the tax office or court must contain copies of documents confirming the existence of circumstances mitigating liability.

Procedure for filing an application

A written request is submitted to the territorial division of the Federal Tax Service. For citizens this is the tax authority at the place of residence, for legal entities - at the place of registration of the enterprise.

The filing deadline is 1 month from the date of imposition of the sanction. The one-month period is valid for the initial submission of an application to the regional Federal Tax Service. If you plan to appeal the actions, the time increases to 3 months.

The tax authorities themselves consider the request within 10 working days. In fact, the body often delays making a decision and drags out the process for a month. In such a situation, it is recommended to notify the Federal Tax Service again about the resolution of the issue.

How much can the fine be reduced?

According to paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the punishment must be reduced by at least 2 times compared to the original amount.

At the same time, paragraph 16 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 states that paragraph 3 of Article 114 of the Tax Code of the Russian Federation establishes only the minimum limit for reducing sanctions. Based on the results of an assessment of the circumstances, the court has the right to reduce the amount of the penalty by more than half and even make it below the minimum amount (see letters from the Ministry of Finance of Russia dated May 16, 2012 No. 03-02-08/47, dated January 30, 2012 No. 03-02-08 /7).

However, neither the Federal Tax Service nor the court can reduce the amount of sanctions to zero, since this action will be considered an exemption from liability for the offense committed.

If there are mitigating facts, only the amount of penalties applied can be reduced; the amount of taxes and penalties on these grounds cannot be reduced.

A sample petition to the tax office to reduce the fine, which can be downloaded at the end of the article, is based on the circumstances given in paragraphs. 3 p. 1 art. 112 of the Tax Code of the Russian Federation.

Mitigating circumstances (Article 112 of the Tax Code of the Russian Federation)

During the consideration of the audit materials or if other violations are detected, the tax authority must establish the presence of mitigating circumstances (subclause 4, clause 5, article 101, subclause 4, clause 7, article 101.4 of the Tax Code of the Russian Federation) and take them into account when imposing a fine. If there are mitigating circumstances, the amount of the fine may be reduced by at least 2 times compared to the amount provided for in the corresponding article of the Tax Code of the Russian Federation. This is directly indicated in paragraph 3 of Art. 114 Tax Code of the Russian Federation. According to paragraph 1 of Art. 112 of the Tax Code of the Russian Federation the following circumstances are recognized:

committing an offense due to a combination of difficult personal or family circumstances;
committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
difficult financial situation of an individual held accountable for committing a tax offense;
other circumstances that may be recognized as mitigating by the court or tax authority considering the case.

If the tax authority did not take into account mitigating circumstances in order to reduce the fine in the act or, in the opinion of the taxpayer, they were not taken into account in full, you can apply to take into account mitigating circumstances and reduce the amount of the fine. The application must be submitted to the tax authority within a month from the date of receipt of the on-site or desk audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation) or the report of an identified offense (clause 5 of Article 101.4 of the Tax Code of the Russian Federation).

Sample petition to take into account mitigating circumstances and reduce the fine.

IMPORTANT! In paragraph 3 of Art. 114 of the Tax Code of the Russian Federation speaks only of the minimum limit for reducing sanctions. If the taxpayer does not agree with the amount of the fine imposed, he has the right to go to court. The Plenum of the Supreme Arbitration Court of the Russian Federation, in paragraph 16 of Resolution No. 57 of July 30, 2013, indicated that the court has the right to reduce the fine by more than 2 times.

When considering the case, the court will also examine the circumstances that the tax authority has already assessed at the stage of pre-trial appeal. And if he deems it necessary, he will reduce the fine again (letter of the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7/16692).

This means that in court it makes sense to declare all circumstances that seem to be mitigating, regardless of whether the tax authority took them into account when setting the fine or not.

You can read more about judicial practice on this issue in our material “Will the court reduce the fine by more than half if the tax authorities have already taken into account mitigating circumstances when imposing the punishment?” .

The court will make a decision about what other circumstances can be considered mitigating based on its internal conviction, which is based on an assessment of the evidence presented (Article 71 of the Arbitration Procedure Code of the Russian Federation). Different courts may evaluate the same circumstance differently, but an analysis of arbitration practice allows us to identify frequently occurring mitigating circumstances.

Requirements

The application must comply with these standards:

The information presented in the paper must be truthful. The accuracy of the figures should be double-checked. In particular, you need to correctly indicate the codes of regions and actions.
The application must have a header. In it you need to enter the details of the tax office, which is the recipient of the document. You can clarify them using the nalog.ru service. To do this, you need to enter your registration address in the appropriate field.
The header of the document must contain information about the sender: full name, address, INN.
When filling out the application, you must use black ink. You must write legibly, preferably in block letters.
If the application was drawn up in the presence of an inspector, the signature on it must be certified. If the document is sent by tax post, you need a notary visa.

The application consists of parts: “header”, title of the document, “body”, signature and date.

Extenuating circumstances

Article 112 of the Tax Code provides a list of circumstances that are recognized as mitigating when considering tax offenses.

These include:

Difficult personal and family circumstances,
Violations of the law due to coercion related to material, official or other threat,
Difficult financial situation of the person brought to justice,
Other circumstances that may be considered mitigating.

Thus, the list of circumstances mitigating liability is not strictly regulated. This includes all circumstances that will be designated by the tax authorities as mitigating liability. Therefore, when drawing up your application, you should include as many of them as possible.

Reasons for reducing the administrative fine in 2021: studying the Administrative Code

In 2021, punishment for committing an administrative offense can be imposed only within the limits established by the provisions of the Code of Administrative Offenses of the Russian Federation (CAO). When assigning such a punishment to an individual, the following must be taken into account:

The nature of the administrative offense committed;
The identity of the person who committed the administrative offense, as well as his property status;
Circumstances mitigating administrative liability.

What exactly are the circumstances referred to in the last paragraph? To answer this question we need to turn to the text of Art. 4.2. Code of Administrative Offences. In accordance with the provisions of this article, the following circumstances are recognized as mitigating administrative liability:

Committing an administrative offense in a state of strong emotional excitement (affect);
Committing an administrative offense due to difficult personal or family circumstances;
Commitment of an administrative offense by a person under the age of 18;
Commitment of an administrative offense by a pregnant woman;
Commitment of an administrative offense by a woman with a young child;
Voluntary reporting of an administrative offense;
Voluntary cessation of unlawful behavior;
Voluntary compensation for damage caused;
Voluntary elimination of the harm caused;
Providing assistance to the body authorized to carry out proceedings on an administrative offense;
Preventing the harmful consequences of a committed offense;
Repentance of the guilty person.

Note! This list is not exhaustive. In other words, the person considering the case of an administrative offense has the right to recognize as mitigating circumstances not specified in the Code of Administrative Offenses.

Inspectorate notification

The company will have to pay high fines if it does not notify the Federal Tax Service about the opening of a bank account. Yes, when opening an account on the territory of the Russian Federation and abroad in a Russian bank, there is no need to notify the tax authorities; this obligation has been removed since 2014, but when opening an account in a foreign bank, the company is obliged to notify the Service within a month. If the message is not sent, a fine for officials is from 40,000 to 50,000 rubles, and for an organization - from 800,000 to 1,000,000 rubles in accordance with Part 2.1 of Article 15.25 of the Code of Administrative Offenses.

Results

Any decision to impose penalties by the tax office can be mitigated by filing a petition for this. It is important to comply with the deadlines established for this and correctly draw up the relevant document.

Sources

https://assistentus.ru/forma/zayavlenie/zayavlenie-v-nalogovuyu/
https://www.audit-it.ru/articles/account/court/a52/972838.html
https://moezhile.ru/nalogi/hodatajstvo-v-nalogovuu.html
https://prodatkvartiry.ru/otvet/xodatajstvo-v-nalogovuyu-inspekciyu-o-snizhenii-ili-otmene-shtrafa-obrazec/.html
https://o-nedvizhke.ru/dokumenty/xodotajstva/primer-xodatajstva-o-snizhenii-shtrafa-v-nalogovuyu.html
https://gosuchetnik.ru/shablony-i-formy/obrazets-khodataystva-ob-umenshenii-shtrafa-v-nalogovuyu
https://ahrfn.com/dokumety/obrazec-xodatajstva-v-nalogovuyu-o-snizhenii-shtrafa.html
https://clubtk.ru/forms/dokumentooborot/obrazets-khodataystva-ob-umenshenii-shtrafa-v-nalogovuyu
https://ppt.ru/forms/nalogi/hodatoystvo-umenshenie
https://centersoveta.ru/yurlikbez/hodatajstvo-o-snizhenii-administrativnogo-shtrafa-sostavlenie-obrazets-i-poryadok-podachi-v-2019-godu/

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Circumstances mitigating liability for a tax offense