Responsibility for failure to provide documents at the request of the tax authorities

Taxpayer liability

Responsibility for failure to provide documents at the request of the tax authorities lies with individual entrepreneurs, companies, their managers and officials. Refusal to provide requested documents during inspections by Federal Tax Service employees is a tax offense (clause 4 of Article 93 of the Tax Code of the Russian Federation).

The fine for failure to provide documents at the request of the tax authorities for business entities will be determined on the basis of two articles of the Tax Code of the Russian Federation:

Art. 126 (failure to provide documents and information to the Federal Tax Service);
Art. 129.1 (illegal (untimely) failure to provide information to tax authorities).

Fines for failure to submit tax reports in 2019

Cases of failure to submit reports to the Federal Tax Service are not that rare. They may be due to various reasons. Perhaps they simply forgot, or did not keep track of changes in legislation, or perhaps they began to engage in a new type of activity.

For example, newly created organizations often forget to submit Information on the average number of employees. For newly created organizations, the deadline for submitting such information is no later than the 20th day of the month following the month of registration (creation) of the organization. In the future, such an organization is obliged to submit information on the average headcount once a year (no later than January 20), like all long-standing organizations.

Amounts of fines under various articles of the Tax Code of the Russian Federation

Sanctions under paragraph 1 of Art. 126 are applied for failure to provide documents to the Federal Tax Service, including those requested by tax authorities during audits. The fine for late submission of documents to the tax office will be 200 rubles. for each unsubmitted document. Refusal to provide the tax authorities with a declaration of profit of a controlled foreign company and documents related to it (clause 5 of Article 25.15 of the Tax Code of the Russian Federation) will entail the collection of a fine in a fairly large amount - 100 thousand rubles.

Fine under clause 2 of Art. 126 threatens organizations and individual entrepreneurs who refused to submit the information they have about another taxpayer at the request of the Federal Tax Service, or provided false information about him. This norm is applied during “counter” checks. The tax inspection fine for legal entities and individual entrepreneurs will be 10 thousand rubles, for individuals who are not individual entrepreneurs - 1000 rubles.

Punishment under Art. 129.1 applies to taxpayers who unlawfully failed to provide Federal Tax Service employees with the necessary information or failed to transmit the required information in a timely manner. In particular, the norm is applied for the lack of explanations in case of failure to submit on time the “clarification” requested as part of a desk audit (clause 3 of Article 88 of the Tax Code of the Russian Federation). Violators face fines in the amount of RUB 5,000. If such a violation is repeated within one calendar year, the fine will increase to 20 thousand rubles.

Explanatory note about failure to provide documents on time

The employer has the right to demand an explanatory statement from the employee under Article 139 of the Labor Code of the Russian Federation. This document must be written. Judicial practice shows that judges often take the employee’s side in a dispute due to the fact that the employer does not formalize the requirement for a written explanation.

If an employee refuses to accept a request from a boss written in the form of a document, a report about this is drawn up. The deadline for writing a note is two days. The legislator gives the employee this period so that he clearly explains in a note the reasons for his actions. For example, what prompted him to violate labor discipline.

Explanatory note about failure to fulfill official duties

That is why in this case the employee is especially interested in providing an acceptable explanation for his actions. The following documented reasons can be considered valid: illness of the employee himself or his relatives, an accident, the death of a family member, an accident or a natural disaster. Moreover, any of these reasons should be documented.

It is necessary to emphasize the admission or non-admission of guilt, and also to record the writer’s opinion regarding the consequences of the offense under discussion and his attitude towards the upcoming prosecution. Should you evaluate your own actions in the explanatory text? If the employee admits guilt, this must be indicated with subsequent clarification about the inadmissibility of future similar violations.

How to write an explanatory note regarding violations identified during inspections

An explanatory note is a document in which the employee explains in writing the reasons for the disciplinary offense he committed.

It is an integral part of any internal investigation that requires explanations from the employee, since the lack of explanations from the employee who is being investigated is considered a gross violation of labor laws.

The first option is preferable, especially in the case of an internal investigation, since even if explanations are not received from the employee within two days, it is impossible to draw up a report - there is no evidence that the employee was asked for explanations.

Samples and examples of explanatory notes

The actions of the enterprise are determined by labor legislation, according to which, in turn, it requires employers in numerous situations to take an explanation in writing from the employees of the organization about the actions they committed or during the investigation of circumstances that led to damage to the material assets of the company ( Labor Code Art. 199, 408, 247 )

name of the organization where the employee works;
information about the recipient (full name, position of the manager in whose name the document is drawn up);
the name of the document itself;
place of compilation;
date of writing;
signature.

Request for an explanatory note from the employee

The time frame for writing an explanatory note in accordance with the Labor Code is 2 days. The law gives this period of time to the employee to explain the reasons that prompted him to act in this way, violating, for example, labor discipline.

The law does not require an employee to write an explanation. The absence of this rule of law in the Labor Code of the Russian Federation may be due to the requirement of reasonableness. If an employee values his work, he will definitely write an explanation.

But it is better to create an order to provide an explanatory note to the employer in the form of a written document.

In case of various violations on the part of the employee, according to Article 139 of the Labor Code of the Russian Federation, the boss is obliged to demand an explanation from him. The request for an explanatory note may be oral or in writing. There is no provision in the law that would indicate the form of the request. It is preferable for employers to make the request in writing.

In what situations cannot fines be applied under Art. 126 and 129.1 of the Tax Code of the Russian Federation?

During inspections, tax authorities have the right to request from the organization only those documents that relate to the period and tax being audited. You cannot be fined for failure to provide those documents that the Federal Tax Service does not have the right to demand.
Representatives of the tax service do not have the right to repeatedly request documents previously provided to them. Accordingly, it is impossible to impose penalties for failure to provide in this case.
In paragraph 1 of Art. 126 of the Tax Code of the Russian Federation states that fines are imposed only for failure to provide documents that are mentioned in accounting and tax legislation. If the Federal Tax Service requests other documents, but the organization has not submitted them, this is not a violation and cannot be punished with a fine. The courts come to this conclusion.
If an organization does not provide the requested papers or information for the reason that it does not have them, it cannot be fined either. To avoid problems with tax authorities, it is necessary to promptly inform the Federal Tax Service in writing about the absence of the necessary documents.

Which is correct: “non-provision” or “non-provision”

Verbal nouns have two spelling options with the particle “not”. In speech, as a rule, there are more variants of continuous spelling.

The noun “providing” is written together with the negative particle “not” according to the established rule:

if there is no opposition in the sentence, “not” is written together with the noun.

In this case, the particle turns into a prefix.

The noun “providing” with a negative particle or prefix “not” is used mainly in the official business style of speech.

Responsibility for desk and field inspections

A desk audit is carried out without the participation of the taxpayer in accordance with Art. 88 Tax Code of the Russian Federation. Federal Tax Service employees check the documentation provided to them. Penalties are applied to violators under Art. 126 and art. 129.1 Tax Code of the Russian Federation:

Violation of deadlines or refusal to provide documentation requested from an organization or individual entrepreneur entails a fine of 200 rubles. for one document;
if the company’s management refuses to provide information about activities related to other entities (counterparties, etc.), it will have to pay a fine of 10 thousand rubles;
Providing the required documents with false information is punishable by a fine of 10 thousand rubles.

Officials (managers, chief accountants, bookkeepers, and other employees charged with providing information to the tax service) will also not be able to avoid punishment. For refusal to provide Federal Tax Service employees with the required papers and information, as well as for submitting them incompletely or in a distorted form, violators will have to pay an administrative fine, the amount of which will be 300-500 rubles. Basis – Art. 15.6 Code of Administrative Offenses of the Russian Federation.

During an on-site inspection, representatives of the Federal Tax Service have the right to request a package of documents from individual entrepreneurs and legal entities, but due to the large volume, taxpayers do not always have time to prepare them in a timely manner. If documents are submitted late or not presented at all, inspectors have the right to issue a fine.

The amount of the fine for failure to provide documents at the request of the tax authorities under clause 1 of Art. 126 of the Tax Code of the Russian Federation can be very significant. In accordance with it, violators must pay 200 rubles. for each document not presented, and if there are more than one hundred such documents, then the fine will amount to many thousands.

In order to avoid such sanctions, the management of the organization or individual entrepreneur must ask the Federal Tax Service to extend the deadline for submitting documents. To do this, no later than the next day after receiving the request, a notification must be sent to the tax authority indicating the reasons and the period within which the taxpayer can submit documents. The Federal Tax Service has the right to either agree to a deferment or refuse it (Clause 3, Article 93 of the Tax Code of the Russian Federation).

Explanatory note about failure to fulfill official duties: how to write according to the sample

Glad to meet you again on the blog, friends! Recently my sister came to me for advice: she made a mistake at work, and her boss said that she would have to give an explanation. It is clear that she hoped to avoid fines and other punishments, and she did not want to spoil relations with management.

After all, who doesn’t make mistakes sometimes? an explanatory note about failure to fulfill official duties should be drawn up .

The next day, the sister took the document to the secretary - and as a result, she escaped punishment! If you also encounter similar difficulties, let’s find out together what nuances to pay attention to.

Any person sooner or later makes a mistake at work. If you do not correct it on time, the question of disciplinary action will arise. It is determined depending on how valid the reason for failure to fulfill duties is. A document in which the employee indicates why he made a mistake or proves the correctness of his actions will help you understand the situation.

Can an explanatory note about violation of your official duties relieve you of punishment? Yes! If it is drawn up according to the sample, and the facts listed in the text support your position, disciplinary punishment will not follow.

On what grounds and who writes an explanatory note about failure to fulfill official duties?

According to the law, the manager has the right to request an explanatory note in the following cases:

the employee made a mistake , which may result in disciplinary punishment;
the property of the enterprise was damaged , so it is necessary to find out the details of what happened and identify the culprits.

Usually 2 days are given to write an explanatory note. Most often it is required from employees in connection with the following mistakes:

being late or not showing up for work;
leaving without permission before the scheduled time;
failure to fulfill some duties;
errors in work;
violations of labor discipline;
improper performance of duties discovered by a commission or inspection.

An explanatory note differs from a report , which is also submitted to management. The last paper is drawn up when you receive a task, but cannot complete it due to difficulties that have arisen.

In these cases, you turn to management to help resolve the issues. If you did not inform a superior person, and later made a mistake, then an explanatory note is written.

Unlike a report, you submit it at the request of your superiors, and not on your own initiative.

Is it worth writing an explanatory note about failure to fulfill official duties?

The situation when an employee refuses to write an explanatory note is not rare. Are you having trouble fulfilling your responsibilities, but don't want to put your position on paper? By making such a decision, you are making a mistake.

An explanatory note drawn up according to the samples is required when the issue of disciplinary punishment is still being considered. In essence, it is a chance to present events in such a way that they can be interpreted in your favor.

But employees think that by agreeing to draw up a document, they are admitting guilt. In fact, the lack of an explanation will work against you - management will draw up an act of refusal, and you are more likely to be punished.

Writing an explanatory note is a right, not an obligation. It was enshrined in 1971: since then, the law has stipulated that an employee cannot be punished for a mistake without giving him the opportunity to justify himself. The rule has also migrated to the Labor Code, and if your employer fines you or fires you without requesting this paper, you will challenge the decision in court.

Types of explanatory notes about failure to fulfill official duties: understand the intricacies

Are you wondering how to write an explanatory note without being punished? First, understand the types of documents:

an exculpatory version is drawn up when it is requested regarding a mistake;
an explanatory note is submitted if you provide information on external circumstances (for example, it is not your fault, but you were present during an emergency at work, and your point of view is needed to clarify the circumstances).

In the latter case, it is only important to write the text according to generally accepted patterns, and there will be no problems.

How to write an explanatory note so you don't get punished

If you have not fulfilled your job responsibilities in full, correctly draw up a document with explanations. Please note the following rules:

style - official , business;
the text contains only facts relevant to the case;
there is no colloquial vocabulary or emotions in the document;
the information presented is reliable;
the paper contains a signature and date.

It is important that the reasons for failure to fulfill duties listed in the text are valid. These include an unexpected doctor's visit, a summons to a court hearing, or the involvement of an employee as a witness. In such cases, you will need to attach supporting documents.

The list of reasons considered valid is not provided in the legislation. The issue will be resolved at the discretion of the employer. Examples of explanatory statements drawn up according to a generally accepted model will help you clearly argue your position.

Rules for writing a paper about failure to fulfill official duties: what to consider

Although there is no strict pattern, stick to the following structure:

The addressee is indicated in the header , to whom explanations are given: “Director of Rassvet LLC, Petrov Petrovich.”
From a new line - full name and position of the employee (“from senior salesperson Maria Sergeevna Ivanova”).
The title of the paper is indicated in the center: “Explanatory” . There is no period after the title.
On a new line, go to the main part . An example would be the following sample: “09/02/2021 I was absent from work due to being involved in an accident on the road. I am attaching supporting documents.”
Finally, put a date and signature .

If necessary, you will download a sample form and fill it out according to the example. Afterwards, the document will be submitted to management, who will make a decision on the issue.

An example of an explanatory letter for failure to complete work

If you did not fulfill part of your job duties, do not indicate that you forgot the instructions or were not familiar with them in full . Also, do not write false facts that are easy to verify. If there is no way to justify yourself, admit the mistake, but do not try to blame other employees or management.

Example of an explanatory note for mistakes made: write according to the sample

If you make mistakes, describe the situation as fully as possible: indicate the essence of the mistake and its reasons; If necessary, mention that you have done everything possible to eliminate the consequences. Develop an action plan to prevent missteps in the performance of official duties, but do not go too far with apologies. This example will help you write a convincing text:

An example of an explanatory note for absenteeism or absence from work

Missing a day of work and subsequent failure to fulfill official duties may result in dismissal. For this reason, the employee is interested in ensuring that the explanation is plausible. It is also important to justify your absence from work: if you were absent for more than 4 hours, it is equivalent to absenteeism.

Trying to come up with a convincing reason? You can refer to a visit to the doctor due to acute toothache, family circumstances, problems with the child at school or in kindergarten. But in any case, the management’s decision depends more on what account you are on than on the text of the note.

Example of an explanatory note for being late: download sample

How to correctly write an explanatory note at work so that you are not punished for being late? If it occurred due to a breakdown of public transport, ask the driver for documentary evidence. It is given in writing, and you can compose the text on paper yourself: all you have to do is sign. But keep in mind that the information can be easily verified by calling the dispatcher.

Didn't get to work on time due to the cancellation of the commuter train? Ask for the relevant certificate at the ticket office at the station.

Many enterprises have a system of electronic passes: the time of arrival at work is noted automatically. In such cases, you cannot do without written explanations, but you will correct the situation if, in agreement with management, you stay late after your shift or during your lunch break.

Explanatory note about failure to fulfill duties due to being late: what not to write

It happens that employees, when they are late, write the following: “Although I did not show up on time, I would like to remind you that I was late until 23.00 twice a month.” This argument is a serious mistake, since overtime is formalized by a statement and order from management. In essence, you are pointing out another violation that is not recommended to be mentioned in an official document.

Example of an explanatory note in case of shortage or surplus of goods

If a shortage of goods or funds is detected at the store's cash register or warehouse, an explanatory note is written by the responsible person. The relevant information is entered into the accounting department of the enterprise, and the submitted document is attached to the reporting. The text must indicate that you are the responsible person and undertake to compensate for the shortfall from your salary.

It happens that the entire shift is blamed for a shortage of goods (for example, in a supermarket). In this case, indicate that you have nothing to do with the shortage and that you performed your duties in full.

If surplus or mis-grading is detected, the responsible person must submit an explanatory document. The surplus comes in according to accounting rules.

Writing an explanatory note regarding a customer complaint

Clients may complain about the failure of a certain employee to fulfill their duties or about the work of the team as a whole. In both cases, management has the right to request an explanation. But, if the original complaint does not indicate a specific official, then if you are held accountable, you have the right to appeal the decision .

An example of an explanatory note about non-fulfillment of the work plan:

The job description of some employees provides for the implementation of the sales plan. If you regularly fail to perform, this may be grounds for discipline or dismissal. But first, you will be asked for an explanatory note, where you indicate the following:

reasons for failure to implement the plan;
admission or non-admission of guilt;
recommendations for eliminating the causes.

A sample that can be downloaded from the link will help you cope with the task.

Is the failure to implement the work plan due to external factors that you have repeatedly pointed out? List the numbers of submitted reports. The difficulty is that the employer will probably “forget” about verbal notifications.

What reasons should be indicated in explanatory notes?

Do you want to correctly compose an explanatory note? Then consider how employers feel about the reasons for being late or absent:

A story about traffic jams rarely impresses management (the exception is the situation when the traffic jam was caused by an accident).
A child’s illness or problems in kindergarten are considered valid reasons, as long as you do not abuse them. A working mother of a child under 1.5 years old has the right to periodically be absent from the workplace. According to the Labor Code of the Russian Federation, she is required to provide additional breaks for feeding. Important condition: the time away from the place should not exceed 30 minutes. Also, a working mother is required to write a statement in advance. Parents of a disabled minor also have benefits: they can count on 4 additional days off every month.
Poor health must be confirmed by medical certificates or by calling an ambulance.
Absence from work related to participation in a court hearing is also considered a valid reason. But in such cases, you must have a subpoena in hand.
A utility accident at the employee’s place of residence will be a sufficient reason for absence.

Those that the law defines as force majeure circumstances are also considered valid reasons. These include natural disasters, road accidents, military actions, etc. If you do not show up for work due to factors beyond your control, and the issue comes down to dismissal, the law gives you 30 days to challenge the decision in court.

You can clarify the nuances of submitting an explanatory note about failure to fulfill official duties using the video:

Document retention periods

If you work at a state enterprise, then explanatory notes about failure to fulfill official duties will be filed with your personal file. The documents are kept with him for 75 years. In private companies, management independently determines how long to hold the paper.

Conclusion

Correctly drawing up an explanatory note about failure to fulfill official duties will save you from punishment. When writing it, you get a chance to argue your position and indicate what you did to resolve the controversial situation. By refusing to write an explanatory note, you are making a mistake and showing an unwillingness to cooperate.

Free legal advice online

Fill out the form to ask your question:

Source: https://biznessobzor.ru/obyasnitelnaya-zapiska.html

Fines for seizure of tax documents

Seizure of documents is carried out by employees of the Federal Tax Service in accordance with Art. Tax Code of the Russian Federation. This procedure is carried out forcibly after the refusal of the organization’s management to voluntarily release the requested documentation to the inspectors. Only the originals of those documents that relate to the subject of the inspection are subject to seizure. It is unacceptable to seize other documents.

If the inspected organization refuses to provide the requested papers, it faces penalties under Art. 126 of the Tax Code of the Russian Federation (200 rubles for each document not submitted).

Disobedience of officials to a lawful order of the Federal Tax Service will entail administrative liability. Guilty officials will have to pay a fine of 2,000 to 4,000 rubles, individuals – from 500 to 1,000 rubles. Grounds – Part 1 of Art. 19.4 Code of Administrative Offenses of the Russian Federation.

A company that has not submitted documents will face additional tax control measures.

When a company declares that it is impossible to submit documents due to some emergency, you need to be prepared for the tax authorities to carry out additional tax control measures:

- will conduct an inspection of the scene of the incident and request supporting documents (resolution of the Federal Antimonopoly Service of the Moscow District dated September 26, 2011 No. A40-151887/10-90-904);

— request information in electronic form (accounting software databases);

- initiate an interrogation of members of the commission conducting an inventory of lost documents (resolution of the Fifteenth AAS dated 07.11.14 No. A32-19571/2013).