Tax violations and responsibility for their commission: list and table

Concept, functions and signs of tax liability

The concept of tax liability is as follows: it is the use by competent authorities of appropriate sanctions against taxpayers and other persons contributing to the payment of obligatory payments who have committed a fiscal offense. The Tax Code uses the term “tax liability” and the term “liability for committing tax offenses” as equivalent.

In this case, two functions are distinguished:

legal, with two aspects - punitive and restorative;
social, which is expressed in the general and specific prevention of fiscal violations, i.e. in encouraging persons involved in the relevant relationships to adhere to the rules provided for by the relevant norms.

Its signs are the following:

state coercion, as the basis and specific form of implementation in the form of sanctions defined in financial and legal norms;
occurrence after the commission of an act, with signs of a fiscal offense (illegality - violation of current norms of tax legislation; reality - threatens only for actual acts, i.e. actions for non-compliance with prohibitions or inaction for failure to fulfill duties; harmfulness - the state loses income; guilt - committing intentionally or through negligence, punishable - a fine is imposed for their commission);
applies to organizations, individuals and individual entrepreneurs;
the offender will face certain material losses;
implemented procedurally (in the prescribed manner).

The concept of a tax offense and the procedure for applying tax sanctions

For the first time in Russian tax practice, the Tax Code of the Russian Federation provides a clear definition of the concepts of “tax offense” and “tax sanction”.

A tax offense is an unlawful (in violation of tax legislation) action (inaction) of a taxpayer, for which the Tax Code of the Russian Federation establishes appropriate penalties.

Tax sanctions are applied to taxpayers whose guilt in committing a tax offense is proven. A tax sanction is a measure of responsibility for committing a tax offense. It is established and applied in the form of monetary penalties (fines) in the amounts established by the Tax Code of the Russian Federation.

At the same time, it is important to emphasize that the Tax Code of the Russian Federation stipulates the fundamental principles of bringing a taxpayer to tax liability. The main ones are the following:

– any taxpayer can be held accountable for committing a tax offense only on the grounds and in the manner provided for by the Tax Code of the Russian Federation;

– tax liability measures cannot be repeatedly applied to a taxpayer for committing the same violation of tax legislation;

– bringing a taxpayer-legal entity to responsibility for committing a tax violation cannot relieve its officials from administrative, criminal or other liability;

– holding a taxpayer accountable for violating tax laws does not relieve him of the obligation to pay taxes due;

– the basis for bringing a person to justice for a tax offense is the establishment of the fact of the commission of this violation by a decision of the tax authority that has entered into legal force;

– a taxpayer cannot be considered guilty of violating tax laws unless this guilt is proven in the manner prescribed by federal legislation;

– the taxpayer is not obliged to prove his innocence of committing a tax offense (this responsibility is assigned to the tax authorities);

– all doubts about the taxpayer’s guilt in committing a tax offense should always be interpreted in his favor.

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The Tax Code of the Russian Federation contains conditions under which the taxpayer is not liable for violation of tax legislation. The essence of these circumstances is as follows.

1. The taxpayer’s guilt excludes actions committed by an official as a result of a natural disaster or other extraordinary and insurmountable circumstances.

2. The taxpayer is not responsible for violations of tax legislation if he was guided by written explanations of financial or other authorized state bodies and their officials. When these written explanations were based on incomplete or unreliable information provided by the taxpayer, this provision does not apply.

3. Actions containing signs of a tax offense committed by a taxpayer - an individual who was at that moment in a state in which this person could not be aware of his actions or manage them due to a painful condition - are excluded from guilt.

In addition to these three provisions, the court or tax authority, during the consideration of relevant cases, may recognize other circumstances that exclude the taxpayer’s guilt in committing a tax offense.

The application of a particular amount of financial sanctions for violation of tax laws depends on the circumstances mitigating or, conversely, aggravating the responsibility for committing a tax offense.

A circumstance mitigating liability for a tax violation is, in particular, one committed as a result of a combination of difficult personal or family circumstances; under the influence of threat, coercion or due to financial, official or other dependence; difficult financial situation of an individual. These circumstances are established by the court. At the same time, the court may recognize other circumstances not mentioned in the Tax Code of the Russian Federation as mitigating. If there is at least one mitigating circumstance, the amount of the financial fine is reduced by at least two times compared to the amount established by the Procedural Code of the Russian Federation.

An aggravating circumstance is the commission of a tax offense by a person who was previously held accountable for a similar offense. In the presence of aggravating circumstances, the fine is doubled. If a taxpayer has committed at least two tax offenses, then tax sanctions are applied to him for each such offense separately.

Types of tax offenses and liability for their commission

In the form of a tax violation	Responsibility
Art. 122. Non-payment or incomplete payment of tax (fee) amounts (as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other illegal actions (inaction)) (see text in the previous edition)	a fine of 20% of the unpaid amount of tax (fee). the same acts committed intentionally - a fine of 40% of the unpaid amount of tax (fee)
Art. 125. Failure to comply with the procedure for possession, use and (or) disposal of property that has been seized	(see text in the previous edition) collection of a fine in the amount of 10,000 rubles
Art. 128. Responsibility of a witness (failure to appear or evasion of appearance without good reason of a person called in a tax offense case as a witness; unlawful refusal of a witness to testify, as well as giving knowingly false testimony)	collection of a fine in the amount of 3,000 rubles
Art. 116. Violation of the deadline for registration with the tax authority (for an individual entrepreneur)	fine of 5,000 rubles violation of the registration deadline for more than 90 days - a fine of 10,000 rubles
Art. 117. Evasion of registration with the tax authority (conducting activities by an individual entrepreneur without registration with the tax authority)	a fine of 10% of the income received during the specified time as a result of such activity, but not less than 20,000 rubles conducting activities without registration for more than 90 calendar days (see text in the previous edition) a fine of 20% of income received during the period of activity without registration for more than 90 calendar days, but not less than 40,000 rubles
Art. 119. Failure to submit a tax return (for taxpayers required to submit returns)	in the absence of signs of a tax offense - (see text in the previous edition) a fine in the amount of 5% of the amount of tax payable (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles failure by the taxpayer to submit a tax return to the tax authority for more than 180 days after the expiration of the deadline established by tax legislation for the submission of such a return - (see text in the previous edition) a penalty of 30% of the amount of tax payable on the basis of this declaration, and 10% of the amount of tax payable on the basis of this declaration, for each full or partial month starting from the 181st day (see text in the previous edition)

Characteristics of tax offenses

According to Art. 106 of the Tax Code of the Russian Federation, a tax offense is recognized as a committed illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which liability is established by the Tax Code of the Russian Federation.

This definition contains the following set of the most important legal features of a tax offense.

Wrongfulness of the act

A tax offense is an act that violates the laws on taxes and fees. Illegality is the legal form (expression) of the material characteristics of the social property of a tax offense. Only an act provided for by the legislation on taxes and fees is considered a tax offense. Consequently, acts containing elements of offenses listed in Chapters 16 and 18 of the Tax Code of the Russian Federation, but not violating the legislation on taxes and fees, cannot be classified as tax offenses.

An unlawful act can be committed in the form of an action (for example, preventing tax authorities from accessing the taxpayer’s territory; refusal to provide the tax authorities with the necessary information, etc.) or inaction (for example, failure to submit reports to the tax authorities; failure by the taxpayer to pay the amount of tax due; failure to transfer by the bank to the budget of the corresponding tax payments on behalf of their clients; failure by the tax agent to withhold the amount of personal income tax, etc.).

Guilt

A tax offense is committed guilty (intentionally or through negligence). Guilt means the mental attitude of a person in the form of intent or negligence to the act committed and its consequences, as provided for by the Tax Code of the Russian Federation. The form of guilt is a mandatory sign of a tax offense, since one or another type of it is always contained in the norms of the Tax Code of the Russian Federation that define the elements of offenses, and most of the elements of tax offenses established in it presuppose the presence of a careless form of guilt.

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Regarding tax offenses, the volitional signs of a guilty mental attitude are expressed in the desire for an attack, in a conscious assumption, in the hope of preventing consequences. If the offender does not have the will to commit a tax offense, he is responsible for failure to use his abilities to prevent harmful consequences;

Punishability of the act

Committing a tax offense entails negative consequences for the offender in the form of tax sanctions. Punishability is a formal sign of a tax offense, since a tax offense is recognized as a committed illegal act of fiscally obligated persons, liability for which is provided for by the Tax Code of the Russian Federation. Establishing liability for tax offenses only by the Code is an imperative norm, and, thus, no other regulatory legal acts can contain provisions related to tax liability.

The essence of punishability as a formal sign of a tax offense is the threat of applying punishment to guilty persons if they violate the ban on committing any acts or not committing actions, the legal characteristics of which are enshrined in Chapters 16 and 18 of the Tax Code of the Russian Federation.

Determination by the authorized bodies in the behavior of the person held accountable of all legal signs of a tax offense provides grounds for qualifying the act committed by him as a tax offense and applying appropriate enforcement measures.

A tax offense is the actual legal basis of legal liability and is therefore characterized by a set of objective and subjective features that form the composition of a tax offense, which is the features (elements) established by the rules of tax law, the totality of which allows us to consider an unlawful act a tax offense.

Grounds for tax liability

According to paragraph 3 of Art. 108 of the Tax Code, the basis for prosecuting a person for violating fiscal legislation is actual proof of the commission of this violation by a decision of the tax authorities that has entered into force.

Thus, three reasons can be distinguished:

normative - a description of a specific violation in the law (say, Article 129.11 of the Tax Code, Part 1 of which states that failure to provide documentation by a taxpayer within the prescribed period is punishable by a fine of 100,000 rubles;
factual - means the reality of the violation committed;
procedural - the corresponding act of the Federal Tax Service or court that has entered into force.

Penalties for violations of tax legislation

Explanations for the table:

The amount of damage is determined by Article 199 of the Criminal Code of the Russian Federation.

Large scale damage

– the amount of taxes and fees amounting to more than two million rubles for three years in a row, provided that the amount of unpaid taxes exceeds 10% of the amount of tax payable or exceeds 6 million rubles for the specified period.

Damage on an especially large scale

– the amount of taxes and fees amounting to more than ten million rubles for three years in a row, provided that the share of unpaid taxes exceeds 20% of the amount of tax payable or exceeds 30 million rubles.

In accordance with Article 199 of the Criminal Code of the Russian Federation, Article 199.1 of the Criminal Code of the Russian Federation, a person who has committed a crime for the first time is exempt from criminal liability if this person has fully paid the amounts of arrears, penalties and fines.

The concept of gross violation of the rules of accounting and tax accounting:

Gross violation	Content	Base
— rules for accounting for income and expenses and objects of taxation	lack of primary documents, invoices, or accounting registers systematic (2 times or more during a calendar year) untimely or incorrect reflection of business transactions, cash, tangible assets, intangible assets and financial investments in accounting accounts and reporting.	Article 120 of the Tax Code of the Russian Federation
— rules for maintaining accounting records and presenting financial statements	distortion of the amounts of accrued taxes and fees by at least 10% distortion of any article (line) of the financial reporting form by at least 10%	Article 15.11 of the Code of Administrative Offenses

Table of fines for violations of tax legislation

Violation	Responsibility
Violation	Tax		Administrative		Criminal
Violation of the procedure for registration with the tax authority: Violation of the deadline for filing an application for registration with the tax authority	Taxpayer fine: 10,000 rubles;	116 Tax Code of the Russian Federation, paragraph 1	Penalty for officials: warning or fine: 500 - 1000 rubles	15.3. Co. AP	Art. 171 of the Criminal Code of the Russian Federation 2) A fine of up to 300 thousand rubles or salary (other income) of the convicted person for a period of up to 2 years, or compulsory work for up to 480 hours, or arrest for up to 6 months. 3) A fine of 100 thousand - 500 thousand rubles or the salary (other income) of the convicted person for a period of 1 to 3 years, or forced labor for a term of up to 5 years, or imprisonment for a term of up to 5 years with a fine of up to 80,000 rubles or salary (other income) of the convicted person for a period of up to 6 months. or without it. Art. 171 of the Criminal Code of the Russian Federation
Conducting activities without registration with the tax authority or without a license 1) Conducting activities by an organization or individual entrepreneur without registration with the tax authority on the grounds provided for by the Tax Code of the Russian Federation 2) Carrying out business activities without registration or without a license in cases where such a license is required , if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income on a large scale 3) The same act as in paragraph 2): a) committed by an organized group; b) associated with the extraction of income on a particularly large scale.	Taxpayer fine: 10% of the income received during such activity, but not less than 40,000 rubles	116 Tax Code of the Russian Federation, paragraph 2	Fine for officials: fine 2000-3000 rubles	15.3. Co. AP
Violation of the deadline for submitting information about opening or closing an account in any bank. (The provisions of this article also apply to a party to an investment partnership agreement - a managing partner responsible for maintaining tax records, who has violated the deadline established by law for submitting information to the tax authority about the opening or closing of an investment partnership account in any bank.)	Taxpayer fine: - 5,000 rubles	118 Tax Code of the Russian Federation	Fine for officials: warning or fine 1,000 - 2,000 rubles	15.4. Co. AP
Failure to submit a tax return (calculation of the financial result of an investment partnership) to the tax authority at the place of registration within the period established by the legislation on taxes and fees: 1). for taxpayers (except for managing partners) 2). Failure of the managing partner responsible for maintaining tax records to provide a calculation of the financial result of the investment partnership 3). Evasion of taxes and (or) fees from an organization by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax return or such documents, committed on a large scale size 4). The same act as in paragraph 3, committed: a) by a group of persons by prior conspiracy b) on an especially large scale	Taxpayer fine: 1). 5% of the tax amount on the declaration for each full or partial month from the day established for its submission, but in total not less than 1000 rubles. and no more than 30% 2). 1,000 rubles for each full or partial month from the date established for its submission.	119 Tax Code of the Russian Federation	Penalty for officials: warning or fine - 300 - 500 rubles	15.5. Co. AP	3). A fine of 100 thousand to 300 thousand rubles or the salary (other income) of the convicted person for a period of 1 to 2 years, or forced labor for a period of up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years, or without it, or arrest for up to 6 months, or imprisonment for up to 2 years + deprivation of the right to hold certain positions (engage in specific activities) for up to 3 years or without it. 4). Fine from 200 thousand rubles. up to 500 thousand rubles or salary (other income) of a convicted person for a period of 1 to 3 years, or forced labor for a period of up to 5 years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years or without such imprisonment for up to 6 years + deprivation of the right to hold certain positions (engage in specific activities) for up to 3 years or without it. Art. 199 of the Criminal Code of the Russian Federation
Non-payment or incomplete payment of tax amounts: 1). as a result of underestimation of the tax base, incorrect calculation of tax or other unlawful actions (inaction), if such an act does not contain signs of a tax offense under Art. 129.3 Tax Code of the Russian Federation, 2). the same acts committed intentionally, paragraph 4 of Art. 122 of the Tax Code of the Russian Federation - see explanations to Art. 122 of the Tax Code of the Russian Federation 3) Concealment of funds or property of an organization or individual entrepreneur, at the expense of which taxes and (or) fees must be collected, committed by the owner or head of the organization or another person performing managerial functions in this organization, or an individual entrepreneur on a large scale	Taxpayer fine: 1). 20% of the unpaid tax amount 2). 40% of the unpaid tax amount	122 Tax Code of the Russian Federation	…..	…	3) Article 199 of the Criminal Code of the Russian Federation 3) Fine in the amount of 200 thousand rubles. up to 500 thousand rubles or in the amount of wages or other income of the convicted person for a period of 18 months to 3 years, or forced labor for a period of up to 5 years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years, or imprisonment for a term of up to 5 years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to 3 years
Violation of the established method of submitting a tax return (calculation) (Article introduced by the Federal Law of July 27, 2010 N 229-FZ) Failure to comply with the procedure for submitting a tax return (calculation) in electronic form in cases provided for by the Tax Code of the Russian Federation.	Taxpayer fine: 200 rubles	119.1 Tax Code of the Russian Federation
Submission to the tax authority by the managing partner responsible for maintaining tax accounting of a calculation of the financial result of an investment partnership containing false information (article introduced by the Federal Law of November 28, 2011 N 336-FZ) 1. Submission to the tax authority by the managing partner responsible for maintaining tax accounting, calculating the financial result of an investment partnership containing false information 2. The same acts committed intentionally	Taxpayer fine: 40,000 rubles 80,000 rubles.	119.2 Tax Code of the Russian Federation
Communication by a member of a consolidated group of taxpayers to the responsible participant of this group of inaccurate data (failure to report data), which led to non-payment or incomplete payment of corporate income tax by the responsible participant 1. Communication by a participant of the consolidated group of taxpayers to the responsible participant of this group of inaccurate data (failure to report data), which led to non-payment or incomplete payment of corporate income tax by the responsible participant 2. The same acts committed intentionally	Taxpayer fine: 1). 20% of the unpaid tax amount. 2).40% of the unpaid tax amount.	122.1 Tax Code of the Russian Federation
Wrongful failure to submit a notice of controlled transactions, submission of false information in a notice of controlled transactions (Article introduced by the Federal Law of July 18, 2011 N 227-FZ) Wrongful failure by a taxpayer to submit a notice of controlled transactions completed in a calendar year to the tax authority within the prescribed period, or submission a taxpayer submits a notification to the tax authority about controlled transactions containing false information	Taxpayer fine: 5,000 rubles	129.4 Tax Code of the Russian Federation
Gross violation of the rules for accounting for income and expenses and objects of taxation: 1.) Gross violation of the rules for accounting for income and expenses and (or) objects of taxation: during one tax period in the absence of signs of a tax offense provided for in paragraph 2 (see below) 2) The same acts, if they were committed during more than one tax period 3) The same acts, if they resulted in an understatement of the tax base,	1. Taxpayer fine: 1) 10,000 rubles. 2) 30,000 rubles. 3) 20% of the amount of unpaid tax, but not less than 40,000 rubles	120 Tax Code of the Russian Federation	2. Fine for officials: 2,000 - 3,000 rubles	15.11. Co. AP
Failure of a tax agent to fulfill the obligation to withhold and (or) transfer taxes: 1) Illegal failure to withhold and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by the Tax Code of the Russian Federation of tax amounts subject to withholding and transfer by the tax agent 2). Failure to fulfill, in personal interests, the duties of a tax agent to calculate, withhold or transfer taxes and (or) fees subject to calculation, withholding from the taxpayer and transfer to the appropriate budget (extra-budgetary fund) in accordance with the legislation of the Russian Federation on taxes and fees 3 )The same act as in paragraph 2), committed on an especially large scale	Tax agent fine: - 20% of the amount subject to withholding and (or) transfer.	123 Tax Code of the Russian Federation	…..	…	Article 199.1 of the Criminal Code of the Russian Federation 2). A fine of 100 thousand to 300 thousand rubles or the salary (other income) of the convicted person for a period of 1 to 2 years, or forced labor for a period of up to 2 years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years, or without it, arrest for up to 6 months, or imprisonment for up to 2 years + deprivation of the right to hold certain positions (engage in specific activities) for up to 3 years or without it 3). A fine from 200 thousand rubles to 500 thousand rubles or the salary (other income) of the convicted person for a period of 2 to 5 years, or forced labor for a period of up to 5 years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to 3 years, or without it, or imprisonment for up to 6 years + deprivation of the right to hold certain positions (engage in specific activities) for up to 3 years or without it
Failure to comply with the procedure for possession, use and (or) disposal of property that has been seized or in respect of which the tax authority has taken interim measures in the form of a pledge	Taxpayer fine: 30,000 rubles	125 Tax Code of the Russian Federation
Failure to provide the tax authority with information necessary for tax control: 1) failure to submit documents and (or) information within the prescribed period, if such an act does not contain signs of tax offenses provided for in Art. 119 and 129.4 of the Tax Code of the Russian Federation (see above) 2) refusal (evasion) of an organization to provide the documents it has, provided for by the Tax Code of the Russian Federation, with information about the taxpayer at the request of the tax authority; other evasion from providing such documents; provision of documents with deliberately false information, if such an act does not contain signs of violation of the legislation on taxes and fees, provided for in Art. 135.1 Tax Code of the Russian Federation (see below)	Taxpayer fine: 1) 200 rubles for each document not submitted 2) 10,000 rubles	126 Tax Code of the Russian Federation	Fine: - citizens: 100 - 300 rubles - officials: 300 - 500 rubles	15.6 Co. AP
Failure by the bank to submit certificates (statements) on transactions and accounts to the tax authority Failure by the bank to provide certificates on the availability of bank accounts and (or) on cash balances in the accounts, statements on transactions on the accounts to the tax authority and (or) failure to report on cash balances on accounts, operations on which are suspended, as well as the submission of certificates (statements) in violation of the deadline or certificates (statements) containing false information	Taxpayer fine: 20,000 rubles	135.1 Tax Code of the Russian Federation
Violation of the procedure for handling cash and the procedure for conducting cash transactions	…..	…	Fine: - officials: 4,000 - 5,000 rubles - legal entities: 40,000 - 50,000 rubles	15.1. Co. AP
Release by the manufacturing organization of goods and products without labeling if such labeling is required	…..	…	Fine: - officials: 3,000 - 5,000 rubles with confiscation of the items of the offense - legal entities: 30,000 - 50,000 rubles with confiscation of the items of the offense	15.11. Co. AP
Sale of unmarked goods and products if such marking is required, storage, transportation or acquisition of such goods and products for marketing purposes	…..	…	Fine: - citizens: 2000 - 2500 rubles with confiscation of the items of the offense - officials: 4000 - 5000 rubles with confiscation of the items of the offense - legal entities: 40,000 - 50,000 rubles with confiscation of the items of the offense	15.12. Co. AP
Production, acquisition, storage, transportation for marketing purposes or sale of unmarked goods and products that are subject to mandatory marking with excise duty stamps, special stamps or marks of conformity protected from counterfeiting committed on a large scale The same acts as in the paragraph above, committed: a) by an organized group b) on a particularly large scale	…..	…..	…..	…..	Article 171.1 of the Criminal Code of the Russian Federation a fine of up to 200 thousand rubles, or in the amount of wages (other income) of the convicted person for a period of up to 18 months, or forced labor for a term of up to 3 years, or imprisonment for a term of up to 3 years with a fine of up to 80 thousand rubles or in the amount of wages or other income of the convicted person for a period of up to 6 months. a fine of 100 thousand rubles. up to 300 thousand rubles. or in the amount of wages or other income of the convicted person for a period of 1 to 2 years, or forced labor for a term of up to 5 years, or imprisonment for a term of up to 6 years with a fine of up to 1 million rubles or in the amount of wages or other income of the convicted person for a period of up to 5 years or without it.
Evasion of filing a declaration on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products or a declaration on the use of ethyl alcohol, late submission of declarations, inclusion of deliberately distorted data	…..	…	Fine: - officials: 3000 - 4000 rubles - legal entities: 30,000 - 40,000 rubles	15.13. Co. AP

Types of liability for violation of tax laws

Violators of the law face the following types of sanctions:

tax - the measure of tax liability is the collection of fixed or percentage (based on a specific amount) fines (Chapter 16, 18 of the Tax Code). In other words, the measure of responsibility for committing a tax offense is the corresponding sanction, which is established and applied as a monetary penalty prescribed in the articles of these chapters. The size of fines varies from 200 rubles. up to half a million, and interest - from 0.2 to 100%. It is also possible to force collection of arrears on mandatory payments under Art. 46–48 Tax Code: from organizations - undoubtedly, from individuals - through the court or manifested as interim measures (Chapter 11 Tax Code) (property collateral, surety, penalty, suspension of transactions on bank accounts, seizure of property, bank guarantee). The age at which tax liability begins is stated in clause 2 of Art. 107 NK is 16 years. The statute of limitations when it can be brought to justice is three years (from the moment the violation was committed). Other nuances associated with this time period are spelled out in Art. 113 NK. The issue of the statute of limitations for the collection of fines is regulated by Art. 115 NK;
disciplinary (Article 192 of the Labor Code) by order of the employer are possible, say, for accountants who did not submit the required reports on time;
Administrative liability for violation of tax laws is regulated by Ch. 15 Code of Administrative Offences;
criminal (Articles 198 – 199.2 of the Criminal Code of the Russian Federation).

Tax liability for tax offenses

Let's consider the tax liability that may arise for violations of the tax code.

Violation	Who is responsible?	Amount of fine
The deadline for submitting an application for state registration has been violated	Taxpayer	10,000 rubles
The declaration was not submitted to the tax office	Taxpayer	5% of the amount of tax payable, no more than 30% and no less than 1000 rubles 200 rubles for violation in the procedure for submitting an electronic declaration
Gross violations in the accounting of income, expenses, accounting objects, if they occurred in the same period	Companies	10,000 rubles
Gross violations in accounting for income, expenses, or accounting objects, if they occurred in several periods	Companies	30,000 rubles
Understatement of the tax base due to gross violations when accounting for income, expenses, and the object of accounting	Companies	20% of the amount of untransferred tax, but not less than 40,000 rubles
Full or partial non-payment of tax due to underestimation of the base, incorrect calculation of tax or other actions	Companies and individual entrepreneurs	20% of untransferred tax
Full or partial failure to pay tax due to underestimation of the base, incorrect calculation of tax or other actions committed with intent	Companies and individual entrepreneurs	40% of untransferred tax
Full or partial failure to pay tax by the tax agent	Tax agent	20% of the tax amount to be transferred
If documents or information are not provided on time	Taxpayers, tax agents, fee payers	200 rubles for each document that is not provided

The procedure for bringing to tax liability

The designated mode consists of four stages:

Identification by officials of regulatory authorities (within their competence, through appropriate audits, obtaining explanations from taxpayers, fiscal agents and payers of fees, insurance premiums, verification of accounting data and reporting, inspection of premises and territories used to generate income, as well as in other forms, provided for by the Tax Code) facts of violation of tax legislation.
Reviewing the case materials and making a decision. Detection of relevant violations due to inspections (desk or on-site) means that this procedure will be regulated by Art. 101 NK. It is also used when it comes to violations of Art. 120, 122 and 123 NK. Identification of relevant acts by other measures of fiscal control (summoning the taxpayer with a written notice to give explanations for the payment of mandatory payments, inspection, inventory of his property, outside of fiscal audits) indicates the regulation of the procedure in question already under Art. 101.4 NK.
Appealing decisions of the Federal Tax Service. In this case, you need to use separate provisions of Chapter. , 20 NK, namely Art. 137, partially 138, on the right and regime of appeal - Art. 139 - procedure and deadline for filing a complaint, 139.2 - its form and content, 139.3 - cases of leaving without consideration, 140 - consideration of a complaint.
Execution of decisions of tax authorities (Article 101.3 of the Tax Code).

Types of punishment

All citizens of the country who are over 16 years old can be held accountable. There are these types:

administrative - in this case, the person will be forced to repay the debt and the amount of the fine imposed for non-payment of taxes;
criminal - used extremely rarely, provides for imprisonment for systematic evasion of the law and for refusal to transfer finances in large quantities;
tax - interest and penalties are assessed.

The types of liability for tax evasion depend on the type of violation and who committed it.

ATTENTION! Only one penalty can be imposed.

Administrative

Only officials are involved in this type of control.
Individual entrepreneurs and ordinary citizens are not subject to offenses under the Code of Administrative Offences. Read also: The main mistakes of an accountant

Punishments for non-payment of taxes according to the Administrative Code are imposed for the following offenses:

failure to meet reporting deadlines - a warning or fines for non-payment of taxes range from 300 to 500 rubles (Article 15.5 of the Administrative Code);
violation of accounting - monetary sanctions in the amount of 5–10,000 rubles. If repeated - from 10 to 20 thousand rubles;
untimely registration - the law allows 10 days after registration of the organization. In this case, you will need to compensate the penalty from 500 to 1000 rubles.

Refusal to provide the necessary documents to an employee of the Federal Tax Service will cost the violator from 500 to 1000 rubles.

We must remember! Before filing claims, a protocol of violations must be drawn up.

Article 15.5 of the Code of the Russian Federation on Administrative Offenses “Violation of deadlines for submitting a tax return (calculation of insurance premiums)”

Tax obligations

The legal framework includes such offenses:

global distortion of the shown amounts of income and expenses (Article 120 of the Tax Code of the Russian Federation) - a fine of 10 to 30 thousand rubles is provided;
lack of explanations for personal income tax and failure to make deductions at the agreed time - the amount of the fine for non-payment of such taxes is 20% of all accruals (Article 123 of the Tax Code of the Russian Federation);
partial payment due to a decrease in the tax base;
activities of an individual entrepreneur or organization without registration with the Federal Tax Service - a fine for non-payment of taxes for individual entrepreneurs and legal entities in this case is imposed in the amount of 10% of income for the unaccounted period, but not less than 40 thousand rubles;
failure to submit a declaration - a penalty of 5% of the amount of income is imposed;

Refusal to provide documents to the tax service is punishable by sanctions - 20% of the tax amount.

Article 120 of the Tax Code of the Russian Federation “Gross violation of the rules for accounting for income and expenses and objects of taxation (bases for calculating insurance premiums)”

Article 123 of the Tax Code of the Russian Federation “Failure of a tax agent to fulfill the obligation to withhold and (or) transfer taxes”

Criminal penalty

According to the law, they can be subject to the strictest sanctions for systematic violations.

Persons who were authorized to transfer finances for the payer and did not perform such actions are involved.

Article 198 of the Criminal Code of the Russian Federation

This article states that in the case of huge debt, the fine for non-payment of such taxes by a legal entity is 100-300 thousand or restriction of freedom for a period of up to 12 months.

Article 198 of the Criminal Code of the Russian Federation “Evasion of an individual from paying taxes, fees and (or) an individual paying insurance premiums from paying insurance premiums”

Article 199 of the Criminal Code of the Russian Federation

Failure to make a contribution to the budget for profit or VAT in accordance with this article applies to chief accountants and directors of enterprises. If the responsibilities of ordinary personnel include accounting, then they will also be responsible before the law.

Article 199 of the Criminal Code of the Russian Federation “Evasion of taxes, fees payable by an organization, and (or) insurance premiums payable by an organization paying insurance premiums”

Exemption from tax liability

According to Art. 109 of the Tax Code, the violator is not held accountable when there is at least one of the following factors:

there is no event of a qualifying offense;
the person is innocent of its commission;
the offender is under 16 years of age;
The statute of limitations has passed (Article 113 of the Tax Code).

Also, a violator who has broken the law in attempts to acquire, apply, dispose of property and (or) inspected foreign enterprises plus accounts (deposits) noted in a separate declaration and (or) its annexes and (or) information that is presented according to Art. 3 Federal Law No. 140 dated 06/08/2015. Providing a copy of such a special declaration and its attachments or data with a mark of acceptance by the tax authorities will help to avoid sanctions in this situation.

Circumstances excluding the offender’s guilt for a fiscal violation, under Art. 111 NK are:

natural disaster, other extraordinary (insurmountable) conditions that do not need to be specifically proven, since they are established through generally known facts, publications in the media, or in another way;
the person’s illness, which does not allow him to direct his actions, is confirmed by documents relating to the billing period in which the violation took place;
execution by the violator of any written explanations from the competent government agency (these circumstances are established by the relevant document of this body, which relates to the billing periods when the offense occurred, regardless of the date of its publication). Those who cannot properly confirm the indicated circumstances should not wait for release;
other circumstances excluding guilt, which are recognized by the court or tax authorities when considering the case.

Signs of tax violation

Tax offenses in their concept already contain the signs necessary to prove a crime or violation. These include:

any action or inaction;
culpable act;
infringing action;
that act for which liability is already provided for persons participating in tax relations.

Thus, an action of non-payment of tax is considered at once an action, a guilty action, an action that violates the rights of participants in relations in the tax sphere, and an action for which liability is already provided. That is, all 4 signs are met.

However, in order for a tax violation to be recognized as committed, the guilt of the payer or participant in tax relations still needs to be proven.

That is, the tax authority must independently find all the evidence according to which the person’s guilt will be indisputable.

It is noteworthy that there are situations in which during the consideration of the case it turns out that the payer remains innocent, and the tax authorities find errors in their fulfillment of obligations to monitor the implementation of tax regulations. Thus, in judicial practice there are situations when the payer is required to pay a tax or fee that he has already paid.

In this case, the tax authority presents evidence of the payer’s guilt, and the payer, in turn, presents its evidence of innocence. For example, a receipt for payment of a tax or fee. In this case, the judicial authorities always side with the payer, since the latter has fulfilled its obligations, there is no violation, and the signs of a tax offense were not fulfilled.

The tax authority does not have the right to hold accountable a person who is innocent of an act. Moreover, if the payer considers himself innocent, and the tax authority has made a decision on his guilt, the payer has the right to go to court to restore his innocence and reconsider the case with new evidence and all the circumstances.

All signs of a tax violation are of a regulatory nature, they are prescribed at the legislative level, and without detecting signs of a violation and identifying the composition, the tax authority has no right to talk about the fact of a tax violation and that this violation has a specific culprit.

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General rules of liability for non-payment of taxes and fees

The essence of tax offenses is the illegality of the actions of the person who is responsible for paying fees established by the legislation of the Russian Federation. This is expressed both in action (providing a declaration with a deliberately underestimated tax base) and inaction (failure to provide a reporting declaration, failure to transfer funds to the state).

The grounds for taxpayer liability imply that a person can only be prosecuted for an offense provided for by the tax code. The basic rules for bringing to justice for the commission of tax offenses are provided for in Article 108 of the Tax Code of the Russian Federation. In general, the list of violations provided for by tax legislation is limited and is not subject to broad interpretation. At the same time, tax authorities who initiate prosecution of the violator should follow the procedure for applying penalties. Otherwise, their actions may be appealed and declared illegal.

Liability may arise if there is a corresponding decision of the tax authority. It must be in force and contain a violation of tax laws. The decision is made based on the results of an inspection (on-site or desk) organized by the Federal Tax Service. It can be appealed by an interested party to a higher tax authority and court. If the tax authorities’ decision is not overturned, then we can talk about holding the taxpayer accountable.

Violation of the Tax Code of the Russian Federation related to the obligation to pay taxes may result in:

tax liability (that is, financial, based on the articles of the Tax Code of the Russian Federation, in relation to any taxpayers);
administrative responsibility (in accordance with the Code of Administrative Offenses of the Russian Federation, in relation to officials and in some cases citizens);
criminal liability (under articles of the Criminal Code of the Russian Federation, in relation to both citizens and representatives of organizations).

Regardless of the type of liability, the culprit may be subject to a forced procedure for collecting debts incurred as a result of non-payment to the state.

The taxpayer is not required to prove his non-involvement in committing a tax violation. The responsibility to confirm guilt rests with the inspection staff. In tax law, as in criminal or administrative law, any doubts about guilt are interpreted in favor of the taxpayer. The guilt of the offender who failed to pay taxes may be in the form of:

intent (deliberate disregard of the requirements of the Tax Code of the Russian Federation);
negligence (the culprit had to be aware of the illegality of his actions and foresee the onset of negative consequences, but was not sufficiently attentive to compliance with the requirements of the law).

Example No. 1 . Nekrasov A.L. For many years I rented out my home from which I had income. But he did not pay the tax, although he knew very well about the need to pay a 13% tax on income. In this case, Nekrasov A.L. subject to liability (tax or criminal, depending on the amount of non-payment), because he acted intentionally.

Example No. 2 . Pokrynov I.M. I also rented out my one-room apartment for 2 years at once. Pokrynov was a law-abiding taxpayer. And right in the lease agreement he provided for a clause according to which the tenant was obliged to transfer 13% of the contract price to the details specified in the text. That is, he must pay tax for I.M. Pokrynov. Thus, the total cost of rent already included the amount of income tax. In 2021 Pokrynov I.M. I checked the receipt of funds in the taxpayer’s personal account on the Federal Tax Service website, but in 2021 I did not check. Meanwhile, for 2021, the tax on income from renting out the apartment of Pokrynov I.M. entered the budget, in violation of that very clause of the lease agreement. And there was no payment for 2021. Thus, Pokrynov I.M. did not have direct intent to evade tax payment. But with the required care, it was necessary to prevent consequences in the form of incomplete receipt of payments. In this case, Pokrynov’s behavior is careless and he bears responsibility (in this situation, tax liability).

There are circumstances that exclude guilt in committing tax violations, including those related to non-payment:

forced actions that violate the law caused by a natural disaster or other emergency event that does not depend on the will of a person;
commission of an offense by an individual whose mental or physical condition made it impossible to comply with the legal requirements of the law;
violation of the Tax Code of the Russian Federation due to incompetent consultations of representatives of the Federal Tax Service or other authorized government bodies.

Of course, the listed reasons must be supported by evidence (natural disaster - relevant services, media reports; painful condition - medical documents, examination, etc.).

Sanctions for violation of the requirements of the Tax Code cannot be applied if the statute of limitations ( 3 years ) has passed since the commission of the offense.

It is worth taking a closer look at the issue of calculating the statute of limitations for paying taxes: there are some peculiarities here. Thus, in 2016, the Federal Tax Service of Russia posted on its official website clarifications regarding the calculation of the statute of limitations for tax offenses. Three years must be counted from the first day following the tax reporting period. Since the deadlines for submitting declarations to the Federal Tax Service differ depending on the type of taxation, the limitation period in a given case may be different.

Example No. 3 . In accordance with the norms of the Tax Code of the Russian Federation, the deadline for paying property tax for 2021 is limited to December 1 of the next year, that is, December 1, 2019. Thus, from December 2, 2022, it is impossible to hold a citizen accountable, since the three-year statute of limitations will expire (from December 2, 2021 to December 2, 2022).