Tax Code of the Russian Federation liability for tax violations. Selections from magazines for an accountant. Violation of the rules for preparing a tax return

Provided for by tax legislation, this is a fine (Article 114 of the Tax Code of the Russian Federation).

A fine should not be confused with penalties. Characteristic feature The fine is a one-time collection. In other words, no one can be brought to such responsibility again for the same offense (Clause 2 of Article 108 of the Tax Code of the Russian Federation). A fine is not a tax sanction and is not directly related to violation of the laws on taxes and fees. This is one of the ways to ensure the fulfillment of obligations. For the accrual, only one basis is sufficient - tax arrears. Therefore, penalties are collected in an indisputable manner and are accrued on the amount of debt daily until the full amount of tax is paid (Articles 72, 75 of the Tax Code of the Russian Federation).

Please note: violations tax legislation may also contain signs administrative offense or even a criminal offense. So, proceedings in such cases are carried out in accordance with the legislation on administrative offenses and criminal procedure legislation (clause 2 of article 10 of the Tax Code of the Russian Federation). And holding an organization accountable for a tax offense does not exempt it officials if there are appropriate grounds for administrative or criminal liability (clause 4 of article 108 N of the Russian Federation).

By general rule It is possible to hold accountable for a tax offense if three years have not elapsed from the date of its commission (clause 1 of Article 113 of the Tax Code of the Russian Federation). The calculation of the statute of limitations from the date of commission of the offense applies to almost all violators. However, in some cases, the period is calculated from the next day after the end of the tax period in which the offense was committed. For example, this procedure applies to violations provided for in articles 120 “Gross violation of the rules for accounting for income and expenses and objects of taxation” and 122 “Non-payment or incomplete payment of tax (fee) amounts” of the Tax Code of the Russian Federation.

In addition to the statute of limitations for prosecution, there is also a statute of limitations for the collection of sanctions. Namely, tax authorities can go to court with a claim to collect a fine no later than 6 months after the expiration of the deadline for fulfilling the requirement to pay the tax (clause 1 of Article 115 of the Tax Code of the Russian Federation).

Late declaration

Failure to submit a declaration or its submission in violation of the established deadlines is regulated by Article 119 of the Tax Code of the Russian Federation. Note: this type liability is applicable from January 1, 2014 to both payers and

The amount of penalties is 5% of the amount of tax not paid on time, subject to payment (additional payment) on the basis of the declaration, for each full or less than a month from the day established for its submission, but not more than 30% of the specified amount and not less than 1,000 rubles.

During the tax period, organizations can submit advance payments, for example, for property taxes. However, if these calculations are not submitted or are submitted later than the deadline, the organization will not be held liable under Article 119 of the Tax Code of the Russian Federation. This is due to the fact that the type of liability in question applies only to declarations not submitted on time (clause 15 newsletter Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71).

Often in practice, an organization may have no amount of tax to pay at the end of the tax period. But this does not relieve the company from the obligation to file a declaration. This conclusion follows from paragraph 1 of Article 80 of the Tax Code of the Russian Federation. In this case, a “zero” declaration is needed. Otherwise, the organization may be charged a fine in accordance with Article 119 of the Tax Code of the Russian Federation in the amount of 1000 rubles.

Even if at the end of the tax period the tax amount is subject to reduction, liability for the failure to submit a declaration also arises. After all, the obligation to submit the declaration on time was not fulfilled. The fine in this case is also 1000 rubles.

An organization can be held liable under Article 119 of the Tax Code of the Russian Federation if it submits reports using outdated forms. The tax authorities consider such reporting not submitted (subclause 1, clause 1, article 31 and article 80 of the Tax Code of the Russian Federation). This also applies to the situation when organizations, instead of declarations, submit certificates or written explanations indicating the absence of activities (operations). If taxpayers do not agree with such conclusions, they will have to prove their position in court.

Disputes also arise when taxpayers submit amended returns. For example, it was submitted untimely, and later a revised one was sent.

We also note that full and timely payment of tax according to the declaration does not relieve the taxpayer from responsibility for its late submission(Clause 13 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71). This conclusion is based on the fact that transferring tax and submitting a declaration are two different responsibilities. If the taxpayer has fulfilled one of them, this does not relieve him of liability for failure to fulfill the other. At the same time, the court may regard this as a circumstance mitigating liability (subparagraph 3, paragraph 1 and paragraph 4, article 112 of the Tax Code of the Russian Federation).

Gross violation of the rules for accounting for income and expenses

Taxpayers are required to keep records of their income (expenses) and taxable items in accordance with the established procedure (subclause 3, clause 1, article 23 of the Tax Code of the Russian Federation). For gross violation of the rules of such accounting, organizations, and from January 1, 2014, also entrepreneurs and lawyers, are held accountable in accordance with Article 120 of the Tax Code of the Russian Federation.

A gross violation means the absence of primary documents, or the absence of invoices, or accounting or tax accounting, systematic (two or more times during calendar year) untimely or incorrect recording of accounts accounting, in tax registers and reporting business transactions, material assets, intangible assets and investments. This is indicated in paragraph 3 of Article 120 of the Tax Code of the Russian Federation.

This list of illegal actions is not subject to broad interpretation. Thus, a taxpayer cannot be held accountable under Article 120 of the Tax Code of the Russian Federation if the object of taxation is understated not in the accounting documents, but in the declaration. A gross violation also cannot be considered, for example, the absence of only one primary document or invoices. After all, Article 120 refers to these documents in the plural.

A significant difference between Article 120 and other articles of Chapter 16 of the Tax Code is that liability under it arises for acts that are not always related to taxes. For example, an organization may be fined if an audit reveals facts of incorrect recording of transactions in accounting accounts. Moreover, it does not matter whether these accounts are related to the calculation and payment of taxes or not.

The size of sanctions under Article 120 of the Tax Code of the Russian Federation depends on the period during which the violations occurred. If violations are committed during one tax period, the fine is 10,000 rubles, and if over several, the amount of the fine increases to 30,000 rubles.

Let us remind you that tax periods for each tax may be different. Yes, according to VAT taxable period constitutes a quarter, according to or single tax according to the simplified tax system - a year.

If violations resulted in an understatement tax base, liability is established in accordance with paragraph 3 of Article 120 of the Tax Code of the Russian Federation. A fine is collected in the amount of 20% of the amount of unpaid tax, but not less than 40,000 rubles. It does not matter how long the offense lasted.

Non-payment (incomplete payment) of taxes

For non-payment or incomplete payment of tax, liability is established by Article 122 of the Tax Code of the Russian Federation. This liability arises if non-payment occurred as a result of an understatement of the tax base, incorrect tax calculation or other unlawful actions (inaction).

You can be held accountable under this article for non-payment of taxes, which led to the emergence of debt to the budget. This is stated in paragraph 42 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 No. 5. In the absence of debt, liability under Article 122 of the Tax Code of the Russian Federation does not occur. This happens, for example, if in previous period The taxpayer overpaid taxes. In this case, the overpayment must cover or be equal to the amount of tax underpaid in the subsequent period and subject to payment to the same budget.

Let us also note that Article 122 deals specifically with taxes. In case of non-payment or partial payment of advance tax payments, taxpayers cannot be held liable under Article 122 of the Tax Code of the Russian Federation. This is also stated in paragraph 16 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71.

The provisions of Article 122 of the Tax Code of the Russian Federation, like all tax legislation, do not provide for liability for non-payment of penalties or accrued fines.

For an offense under Article 122 of the Tax Code of the Russian Federation, a fine of 20% of the unpaid tax amount is imposed. If the act was committed intentionally, the fine is 40%.

Often in practice, “related” violations arise, for which one can be held accountable not only under Article 122, but also under other articles of Chapter 16 of the Tax Code of the Russian Federation. However, as already mentioned, it is impossible to prosecute repeatedly for the same offense. Therefore, the question arises: can this article be applied along with the others?

First of all, it is necessary to take into account whether the taxpayer committed one violation or whether one act includes several offenses. According to paragraph 5 of Article 114 of the Tax Code of the Russian Federation, when one person commits two or more tax offenses, tax sanctions are collected for each offense separately without absorbing a less stringent sanction with a more stringent one. Thus, if, for example, an organization under-assessed tax and later deadline has submitted a declaration, liability arises simultaneously under two articles - 119 and 122. After all, these articles provide for liability for various types of tax offenses.

Bringing a taxpayer to justice for a tax offense does not relieve him of the obligation to pay the due amounts of tax and penalties (Clause 5 of Article 108 of the Tax Code of the Russian Federation).

But other situations are also possible. Thus, Article 122 of the Tax Code of the Russian Federation provides possible reasons for non-payment of tax. One of them is an understatement of the tax base. This can happen as a result of a gross violation of the rules for accounting for income, expenses and taxable items. And for such an offense liability is provided for in paragraph 3 of Article 120 of the Tax Code of the Russian Federation. In this case, one must be guided by the explanations given in the Decree of the Constitutional Court of the Russian Federation of January 18, 2001 No. 6-O. It states that the provisions of paragraphs 1 and 3 of Article 120 and paragraph 1 of Article 122 of the Tax Code of the Russian Federation cannot be applied simultaneously as a basis for bringing to responsibility for committing the same unlawful actions. The court makes a decision on the application of a specific article independently based on the factual circumstances of the case.

Failure to provide information necessary for tax control

Taxpayers and tax agents are required to submit to the tax authorities and their officials the documents necessary for the calculation and payment of taxes (subclause 6, clause 1, article 23, subclause 4, clause 3, article 24 of the Tax Code of the Russian Federation). The obligation to submit documents and (or) information within a specific period must be established by tax legislation. Failure to comply is subject to liability under Article 126 of the Tax Code of the Russian Federation.

The provisions of the law must clearly and unambiguously indicate which documents must be submitted and within what time frame. We note that if such a period is not specified, prosecution under Article 126 of the Tax Code of the Russian Federation is not allowed.

If a taxpayer (tax agent) does not submit the documents required from him within the prescribed period, he may be charged a fine of 200 rubles for each document. (clause 1 of article 126 of the Tax Code of the Russian Federation).

One of the most offenses for which they can be held accountable on this basis is the failure to submit various. At the same time, a taxpayer (tax agent) who was fined for failure to submit reports in accordance with Article 119 of the Tax Code of the Russian Federation is not subject to liability for the same violation under Article 126 Tax Code of the Russian Federation.

When applying this responsibility to tax agents, it must be taken into account that each certificate relating to a specific employee is a separate document.

Tax authorities can also request documents and information, for example, for the purposes of desk and counter audits. To do this, they send a request, which indicates which documents and in what quantity are needed. For failure to provide information upon request or for providing it with knowingly false information, the taxpayer faces a fine of 10,000 rubles. (clause 2 of article 126 of the Tax Code of the Russian Federation).

"Accounting", N 11, 1999

Resolution Supreme Court Russian Federation, Plenum of the Supreme Arbitration Court of June 11, 1999, and then changes to the Tax Code of the Russian Federation (Federal Laws “On Amendments and Additions to Part One of the Tax Code of the Russian Federation” dated July 9, 1999 N 154-FZ and “On Amendments and amendments to the Federal Law "On the entry into force of part one of the Tax Code of the Russian Federation" dated July 9, 1999 N 155-FZ) made it possible to answer many questions and resolve disputes between tax authorities and taxpayers that had accumulated over six months of practice of holding people accountable for tax offenses.

Let's consider an example illustrating a different approach to the application of liability under the Tax Code. During an audit carried out by the tax inspectorate in the first quarter of 1999, it was established that profits for 1996 were understated in the amount of 262,294 rubles; as a result, the organization did not pay income tax in the amount of 91,803 rubles. Since, in accordance with clause 5 of Article 114 of the Tax Code of the Russian Federation, when one person commits two or more tax offenses, tax sanctions are collected for each offense separately without absorbing a less stringent sanction with a more stringent one, tax office When filing a claim with the arbitration court, she asked to be held accountable for violation of tax legislation in the form of:

a fine of 15,000 rubles. for a gross violation by the organization of the rules for accounting for income and expenses, resulting in an understatement of income, under clause 3 of Article 120 of the Tax Code of the Russian Federation;
a fine of 5,000 rubles. for violating the drafting rules tax return(calculation) for income tax under Article 121 of the Tax Code of the Russian Federation;
a fine in the amount of 20% of the unpaid tax amount - RUB 18,360. according to clause 1 of Article 122 of the Tax Code of the Russian Federation.

At the same time, the tax inspectorate justified its position with reference to clause 3 of Article 5 of the Tax Code of the Russian Federation on mitigation of liability due to the fact that acts of legislation on taxes and fees that eliminate or mitigate liability for tax offenses or establish additional guarantees for the protection of taxpayers’ rights have retroactive effect. Before January 1, 1999, before the entry into force of the Tax Code, liability would have been applied under paragraph "a" paragraph 1 of Article 13 of the Law of the Russian Federation "On the Fundamentals tax system in the Russian Federation" in the form of recovery of the amount of underestimated profit and a fine in the same amount, according to paragraph "b" - a fine in the amount of 10% of the tax amount, i.e. in total terms the penalties would be significantly greater.

Analyzing the legality of holding the taxpayer liable, the arbitration court indicated the following. Clause 3 of Article 120 of the Tax Code of the Russian Federation provides for the collection of a fine from organizations in the amount of 10% of the amount of unpaid tax, but not less than 15,000 rubles, for gross violation of the rules for accounting for income and expenses and objects of taxation, if these actions resulted in an understatement of income. A similar tax offense was provided for in paragraph "b" of paragraph 1 of Article 13 of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" dated December 27, 1991, for the commission of which liability was established in the form of a fine in the amount of 10% of the accrued tax amounts.

The defendant committed a tax offense in 1996, i.e. during the period when the RF Law “On the Fundamentals of the Tax System in the Russian Federation” was in force, providing for a profit tax defendant a more lenient liability compared to the sanction established by clause 3 of Article 120 of the Tax Code of the Russian Federation. Accordingly, when making a decision regarding the collection of a fine from the defendant for income tax for violation of the rules for accounting for income and expenses and taxable items, which resulted in an understatement of income, it was necessary to be guided not by paragraph 3 of Article 120 of the Tax Code of the Russian Federation, but by paragraph "b" "Clause 1 of Article 13 of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation", according to which the amount of the fine to be collected from the defendant for the specified tax offense is 9180 rubles. 30 kopecks, and not 15,000 rubles, as the tax office believes.

For the same reasons, a fine in the amount of 5,000 rubles cannot be recovered from the defendant. for violation of the rules for drawing up a tax return, since responsibility for violating the rules for drawing up a tax return was first established by Article 121 of the Tax Code of the Russian Federation. The defendant committed this offense in 1996, i.e. before the entry into force of part one of the Tax Code of the Russian Federation. Since the tax legislation in force in 1996 did not provide for liability for violation of the rules for preparing a tax return, there are no legal grounds for collecting a fine from the defendant for this offense. This conclusion was made by the court in accordance with Part 1 of Article 8 Federal Law dated July 31, 1998 N 147-FZ “On the introduction into force of part one of the Tax Code of the Russian Federation” and clause 3 of Article 5 of the Tax Code of the Russian Federation. This example is given from the practice of the Arbitration Court of the Oryol Region.

When deciding on the application of liability for understatement of profits that occurred before 01/01/1999, the tax inspectorate rightfully proceeded from the fact that the specified tax offense, if it led to non-payment or incomplete payment of tax amounts, falls under Article 122 of the Tax Code. As stated in paragraph 6 of the Resolution of the Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 11, 1999, taking into account that Article 122 of the Code establishes a more lenient liability compared to that provided for in paragraph "a" paragraph 1 of Article 13 Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation" for concealment (understatement) of profit (income) or concealment (non-accounting) of another object of taxation, resolving the issue of applying liability for this offense that occurred before January 1, 1999 and resulted in non-payment or incomplete payment of tax, courts must be guided by Article 122 of the Code.

It should be noted that currently the analyzed rules on liability (clause 4 of Article 120 and 121 of the Tax Code of the Russian Federation) are excluded from new edition Code.

In this regard, let us pay attention to the following circumstances. According to the decisions of the tax authorities based on the results of audits of compliance with tax legislation, decisions arbitration courts or courts of general jurisdiction (accepted in relation to individuals), partially or completely not executed as of 08/18/1999 (if we are talking about bringing to responsibility under paragraph 4 of Article 120, 121, 127), recovery of previously imposed financial sanctions cannot be made. As noted in the said Resolution of June 11, 1999, in the case where the Code establishes a more lenient liability for a specific offense than was established by the Fundamentals for the corresponding offense committed before January 1, 1999, the liability established by the Code applies. Recovery of previously imposed financial sanctions for this offense after December 31, 1998 can be made only in part not exceeding maximum size sanctions provided for by the Code for such an offense.

State Tax Inspectorate

Tax offenses are actions or inactions of a taxpayer, insurance premium payer, committed intentionally or through negligence, tax agent and other persons who violate the legislation on taxes and fees and give rise to liability under the Tax Code of the Russian Federation. Let's talk about the concept, functions and signs of tax liability, its foundations. Let us explain in what order they are attracted to it, what circumstances exempt it from it. We’ll also talk about what can soften it or, conversely, aggravate it. We will also understand the types of liability that threaten for violating tax laws.

What does NK say?

Tax offenses and liability for their commission - this is literally the name of section VI of part one of the Tax Code of the Russian Federation ( Ch. 15-). The first of them regulates general provisions on responsibility for relevant acts. Tax liability of the Tax Code of the Russian Federation is regulated in Ch. 16 and 18, which describe specific violations with the following penalties for their commission.

Concept, functions and signs of tax liability

The concept of tax liability is as follows: it is the use by competent authorities in relation to taxpayers and other contributors to the payment mandatory payments persons who have committed a fiscal violation of the relevant sanctions. The Tax Code uses the term “tax liability” and the term “liability for committing tax offenses” as equivalent.

IN in this case There are two functions:

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).

Grounds for tax liability

According to paragraph 3 Art. 108 NK, 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 of the law (say, Art. 129.11 NK ", part 1 of which states that failure to provide documentation by the 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.

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 as interim measures ( Ch. 11 NK) (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 paragraph 2 Art. 107 NK- this is 16 years old. 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 described in Art. 113 NK. The issue of the statute of limitations for the collection of fines is regulated by Art. 115 NK;
disciplinary ( Art. 192 TK) 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 Ch. 15 Code of Administrative Offenses;
criminal (art. - 199.2 of the Criminal Code of the Russian Federation).

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. , And 123 NK. Identification of relevant acts by other measures of fiscal control (calling 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 regulation of the procedure in question already by 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, in part, on the right and regime of appeal - Art. —- procedure and deadline for filing a complaint, 139.2 - its form and content, 139.3 — cases of leaving without consideration, — consideration of the complaint.
Execution of decisions of tax authorities ( Art. 101.3 NK).

Exemption from tax liability

By Art. 109 NK, the violator is not held accountable when at least one of the following factors exists:

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 ( Art. 113 NK).

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 separate declaration and/or its annexes and/or information provided under Art. 3 Federal Law dated 06/08/2015 No. 140. In this situation, 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 violator’s guilt for a fiscal violation, according to 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.

Mitigation and aggravation

Liability for tax violations is mitigated or aggravated due to the presence of circumstances listed in Art. 112 NK. Soften it:

a combination of difficult family or individual circumstances;
threats or coercion, as well as official, financial or other dependence;
heavy financial situation- For individual;
other circumstances that are recognized as such in a particular situation.

Repetition of the violation aggravates liability.

Types of tax offenses and responsibility for their commission are established by Chapter 16 of the Tax Code of the Russian Federation.

All tax offenses can be divided into groups:

1) related to violation of the procedure for registration with the tax authority:

2) related to violation of the procedure and method of submitting a tax return and other information:

Article 118. Violation of the deadline for submitting information on opening and closing a bank account;
Article 119. Failure to submit a tax return (calculation financial result investment partnership);
Article 119.1. Violation established method submission of a tax return (calculation).

3) related to the submission to the tax authority (tax agent) of unreliable financial information, or failure to provide the necessary information:

Article 119.2. Submission to the tax authority by the managing partner responsible for maintaining tax accounting of the calculation of the financial result of the investment partnership containing false information;
Article 120. Gross violation of the rules for accounting for income and expenses and objects of taxation;
Article 122.1. Communication by a participant 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;

4) related to non-payment or incomplete payment of taxes (fees), including by a tax agent:

Article 122. Non-payment or incomplete payment of tax (fee);
Article 123. Failure of a tax agent to fulfill the obligation to withhold and (or) transfer taxes;

Separately, we can highlight Article 125 “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.”

Sanctions provided for by the Tax Code of the Russian Federation for committing tax offenses:

1. a fine in a specifically defined amount;
2. a fine as a percentage of income received for a certain period, but not less than the amount specified by law;
3. a penalty as a percentage of the unpaid tax amount;
4. fine as a percentage of the amount subject to withholding and (or) transfer.

Characteristics of tax offenses

According to Art. 106 Tax Code of the Russian Federation tax offense 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 Tax Code RF responsibility has been established.

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 a legal form (expression) material characteristics social properties 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 relevant 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 crime committed as provided for in the Tax Code of the Russian Federation
the act and its consequences. The form of guilt is a mandatory sign of a tax offense, since one or another of its types is always contained in the norms of the Tax Code of the Russian Federation defining elements of offenses, and most elements
tax offenses established therein presuppose the presence of a careless form of guilt.

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.

Definition authorized bodies in the behavior of the person held accountable, all legal signs of a tax offense provide grounds for qualifying the act he committed 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.

Composition of a tax offense

The composition of a tax offense consists of four elements:

1. an object,
2. objective side,
3. subject and
4. subjective side.

Object of tax offense constitute social relations protected by law that develop in the tax sphere. The object of the offense is what it encroaches on, what it causes or may cause any harm to. Tax offenses are characterized by a common object of encroachment - this is the fiscal competence of the state and its legitimate interests in tax relations, protected by tax legislation. The common object of tax offenses can be both substantive and procedural rights of the state: violations of tax legislation prevent the full formation of revenue parts of budgets and extra-budgetary funds, do not allow for tax control, violate the rights of law-abiding taxpayers, etc.

The direct objects of a specific tax offense may be imperatively established relations for the collection of taxes and fees, relations for the implementation tax control, as well as in cases directly provided for by the Tax Code of the Russian Federation - relations in the process of monitoring the payment of customs duties.

Objective side- a set of signs of illegal acts provided for by the rules tax law and characterizing the external reflection (manifestation) of tax offenses in reality. The grounds for prosecution for tax offenses, as well as for violations by banks of the legislation on taxes and fees, are established by the Tax Code of the Russian Federation.

Signs of illegality of acts provided for by tax law:

1) mandatory;

Mandatory signs of the objective side of tax offenses should be considered:

the illegal act itself and its result,
Availability causation between the act and the result (consequences).

A violator of tax laws is subject to liability only if the socially dangerous consequences that occur are in a direct causal connection with the unlawful act committed. Regarding tax offenses with a material nature, it should be taken into account that the absence of a causal connection is the basis for releasing a person from tax liability.

2) optional.

Optional signs of the objective side of tax offenses are:

place,
way,
situation,
time,
systematic and
repetition of the offense.

The circumstances surrounding the commission of the offense are taken into account to qualify a number of tax offenses. For example, an organization conducts activities without registering with the tax authority.

The time of commission of a tax offense is important for its qualification, since it allows you to determine the tax period in which the violation occurred, and, thus, correctly select the rule of tax law to be applied. For example, a gross violation by an organization of the rules for accounting for income, expenses and taxable items, committed over more than one tax period.

Systematicity also named by the legislator as one of the signs of a tax offense. For example, paragraph 3 of Art. 120 of the Tax Code of the Russian Federation qualifies a gross violation of the rules for accounting for income, expenses and taxable items as systematic untimely or incorrect reflection in the accounting accounts and in the reporting of business transactions, Money, tangible assets, intangible assets and financial investments taxpayer.

The repetition of a tax offense is classified by the Tax Code of the Russian Federation as a qualifying feature that affects the amount tax sanction.

Acts that constitute the objective side of tax offenses can be expressed both in actions and inaction. Regarding tax offenses, the legal characteristics of inaction do not differ from an illegal action, since the essence of inaction in tax law lies in the failure of a fiscally obligated person to comply with mandatory requirements of legal norms, although he is obliged and can commit them. By committing an offense in the form of inaction, the subject of tax relations does not pay taxes due, does not submit declarations to the tax authorities, does not maintain financial records, etc. In this case, an unscrupulous participant in tax legal relations is subject to liability for legal inaction, expressed in failure to perform actions established by the legislation on taxes and fees.

Subject of a tax offense- a person who has committed a violation of tax legislation and who, in accordance with current legislation may be held liable.

The common subject is determined on the basis of the provisions of the Tax Code of the Russian Federation. Since tax offenses are committed by individuals and organizations, then common subjects tax offenses can be for individuals and legal entities:

- taxpayers - Russian organizations, foreign and international organizations, branches and representative offices of foreign and international organizations established on the territory of the Russian Federation, citizens of the Russian Federation, Foreign citizens and stateless persons;
- fee payers;
- tax agents - Russian and foreign organizations, as well as individual entrepreneurs;
- legal representatives of the taxpayer - an individual;
- witnesses, translators, experts, specialists and other fiscal obligated persons;
- organizations and individuals who are recipients of imperatives established by tax legislation (restrictions and authoritative regulations) that are not directly related to the payment of taxes and fees.

A special subject of a tax offense can only be a person directly named in the norm of the Tax Code of the Russian Federation, which describes the specific composition of a tax offense. For example, the subject of such an offense as evasion of registration with the tax authority can only be an organization or an individual entrepreneur.

The subjective side of a tax offense represents a set of signs that reflect the internal side of an unlawful act (action or inaction) and characterize the internal mental processes occurring in the mind of the offender regarding the act and its consequences.

The principle of bringing to legal responsibility only for the commission of a guilty act is the starting point of all public branches of law, including tax law. According to paragraph 1 of Art. 110 of the Tax Code of the Russian Federation, a tax offense can be completely intentional or due to negligence.

Classification of tax offenses

according to the degree of public danger:
- basic (simple) - contains the minimum necessary set of objective and subjective characteristics;
- qualified – contains signs that increase the level of public danger of the crime;
- privileged - contains signs that reduce the level of social danger of the crime.
according to the design features of the objective side:
- material;
- formal.
according to the form of committing the unlawful act:
- committed as a result of actions;
- committed as a result of inaction;
- committed as a result of a combination of actions and inactions (with a mixed objective side).
on the direct object of the offense:
- on the material fiscal rights of the state, i.e. violating social relations regulated by tax legislation that ensure payment or withdrawal of tax;
- on the procedural fiscal rights of the state, i.e. violating social relations regulated by tax legislation, ensuring registration of taxpayers, tax control, and carrying out proceedings in cases of tax offenses.

In accordance with paragraph 1 of Art. 114 of the Tax Code of the Russian Federation, the measure of responsibility for committing a tax offense is a tax sanction, which is established and applied in the form monetary penalties(fines) in the amounts provided for in articles of Chapter 16 of the Tax Code of the Russian Federation.

A tax sanction is collected for each tax offense separately (i.e., a larger one does not displace a smaller one). If the perpetrator has committed several offenses, then the sanctions for them are summed up. The amount of the fine is determined by the provisions of the Tax Code of the Russian Federation in fixed amount or as a percentage of a certain value. The fine may be paid voluntarily; otherwise, it is forcibly collected only by a court decision that has entered into legal force. Term limitation period collection of a tax sanction in accordance with clause 1 of Article 115 of the Tax Code of the Russian Federation should not exceed 6 months from the date of discovery of the tax offense and the drawing up of the corresponding act. The specified period is not subject to restoration (preventive). Since 2007, the deadline for filing a claim missed for a valid reason can be restored by the court.

Behind untimely transfer taxes and fees, the taxpayer must pay penalties (Articles 75, 133 of the Tax Code of the Russian Federation).

At the same time, tax legislation does not consider penalties as a measure of liability, but refers it to a method of ensuring the fulfillment of the obligation to pay taxes.

Art. Tax Code of the Russian Federation	Type of offense	Amount of fine

	1. Violations of organizational order
clause 1 art. 116 NK	Violation by the taxpayer of the established deadline for filing an application for registration with the tax authority	5,000 rub.
clause 2 art. 116 NK	Violation by the taxpayer of the established deadline for filing an application for registration with the tax authority for a period of more than 90 calendar days	10,000 rub.
clause 1 art. 117 NK	Conducting activities by an organization or individual entrepreneur. without registration with the tax authority	in the amount of 10% of income, but not less than 20,000
clause 2 art. 117 NK	Conducting activities by an organization or individual entrepreneur without registration with the tax authority for a period of more than 90 calendar days	in the amount of 20% of income, but not less than 40,000
clause 1 art. 118 NK	Violation by the taxpayer of the established deadline for submitting information to the tax authority about opening or closing an account in any bank	5,000 rub.
clause 1 art. 119NK	Failure by the taxpayer to submit a tax return to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees	5% of the tax amount, subject to payment for each full or partial month but not more than 30% and not less than 100 rubles.
clause 2 art. 119NK	Failure by the taxpayer to submit a tax return to the tax authority at the place of registration for more than 180 days	30% of the amount of tax payable on the basis of the declaration, and 10% for each. month beginning from 181 days.
	2 Gross violation tax proceedings
Clauses 1,2 Article 120NK	Gross violation by an organization of the rules for accounting for income and (or) expenses and (or) taxable items	5,000 rubles - if there is one tax. period; 15,000 rub. - if more than one lane.
Clause 3 of Article 120NK	Gross violation by an organization of the rules for accounting for income and (or) expenses, if they resulted in an understatement of the tax base	10% of the amount of unpaid tax, but not less than 15,000 rubles.
clauses 1.3 Article 122NK	Non-payment or incomplete payment of tax (fee) amounts as a result of underestimation of the tax base, other incorrect calculation of tax or other illegal actions	20% of the unpaid amount 40% - for intentional
Article 123 Tax Code	Failure of a tax agent to fulfill the obligation to remit taxes	20% of the amount to be transferred.
	3. Tax violations by banks
clause 1 art. 132 NK	Opening by a bank of an account for an organization, enterprise, notary, lawyer, without this person presenting a certificate of registration with the tax authority (or suspension of accounts)	20,000 rub.
clause 2 art. 132 NK	Failure to inform the tax authority about the opening or closing of an account for an organization, enterprise, notary, lawyer	40,000 rub.
Art. 133 NK	Violation by the bank of the deadline for executing the taxpayer’s order to transfer tax	1/150 of the bank's refinancing rate, no more than 0.2% per 1 day of delay
Art. 134 NK	Failure of the bank to comply with the decision to suspend operations on accounts	20% of the amount transferred in order, but not more than the amount of debt (no -10,000)
clause 1 art. 135 NK	Failure of the bank to execute an order tax authority on the transfer of taxes, fees, penalties, fines	1/150 of the bank's refinancing rate, no more than 0.2% per day
clause 2 art. 135 NK	Creating a situation of lack of funds in the account of the taxpayer, in respect of whom the order is in the bank	30% of the outstanding amount.
Art. 135.1 NK	Failure by the bank to provide certificates of account availability or submission in violation of deadlines.	10,000 rub.
	4. Other tax violations
Art. 125 NK	Failure to comply with the procedure for disposing of property that has been seized	10,000 rub.
Clause 1 Art. 126 Tax Code of the Russian Federation	Failure by the taxpayer (payer of the fee, tax agent) to submit documents and (or) other information required by law to the tax authorities within the prescribed period	50 rubles for each document not submitted
Clause 2 Art. 126 Tax Code of the Russian Federation	Failure by the taxpayer (fee payer, tax agent) to submit documents to the tax authorities within the prescribed period, resulting in the organization’s refusal to provide the documents it has.	5,000 rub.
Art. 128 Tax Code of the Russian Federation	Failure to appear or avoidance of appearing without good reason; refusal of a witness to testify, as well as giving deliberately false	1,000 rubles - failure to appear, evasion of appearance 3,000 rubles - refusal, false testimony
P 1.2 Art. 129 Tax Code of the Russian Federation	Refusal of an expert, translator or specialist to participate in the tax audit, giving a knowingly false conclusion or making a knowingly false translation	500 rubles refusal, evasion of appearance 1,000 rubles - giving knowingly false conclusions
P 1.2 Art. 129.1. Tax Code of the Russian Federation	Wrongful failure to report ( untimely message) person of information to the tax authority	1000 rubles; 5000 rubles - again during the calendar year
Art. 129.2. Tax Code of the Russian Federation	. Violation of the procedure for registering objects gambling business, or registration procedure	a fine of three times the tax rate; sixfold - more than once

4. Administrative responsibility

Bringing an organization to justice for committing a tax offense does not relieve its officials, if there are appropriate grounds, from administrative, criminal or other liability, provided for by laws(Clause 4 of Article 108 of the Tax Code of the Russian Federation).

Administrative liability is one of the forms of legal liability of citizens and officials for committing an administrative offense, in accordance with the Code of Administrative Offences.

This type of liability involves the payment of a fine. Certain tax offenses are punishable both under the Tax Code of the Russian Federation and under the Code of Administrative Offenses of the Russian Federation. For such violations, tax authorities have the right to decide on a fine, but they cannot impose administrative sanctions on heads of organizations for tax offenses specified in the Code of Administrative Offenses of the Russian Federation. In this case, they have the right to draw up protocols on the violations they have identified. Authority to impose administrative fines the responsibility of the district or magistrate judge against the perpetrators. The Code of Administrative Offenses establishes the grounds for the application of administrative liability. List of tax offenses for which the perpetrators are brought to administrative responsibility.

Art. 14.5 Code of Administrative Offences. Sale of goods, performance of work or provision of services in trade organizations or in other organizations that sell goods, perform work or provide services, as well as individual entrepreneurs, in the absence of established information about the manufacturer or seller or without the use of cash registers in cases established by law cars -

Fine: for citizens in the amount of 1,000 to 2,000 rubles;

for officials - from 3,000 to 4,000 rubles;

on legal entities- from 30,000 to 40,000 rubles.

Article 15.1. Violation of the procedure for working with cash and the procedure for maintaining cash transactions

Carrying out cash settlements with other organizations in excess of the established amounts, non-receipt (incomplete receipt) of cash in the cash register, non-compliance with the procedure for storing available funds, as well as the accumulation of cash in excess of the cash register established limits, -

fine for officials from 4,000 to 5,000 rubles;

for legal entities - from 40,000 to 50,000 rubles.

Art. 15.3. Violation of the deadline for registration with the tax authority

Clause 1 of the deadline for filing an application for registration

A fine for officials in the amount of 500 to 1,000 rubles;

P.2 - deadline for filing an application for registration with the tax authority, associated with conducting activities without registration with the tax authority

A fine on officials in the amount of 2,000 to 3,000 rubles (except for citizens carrying out entrepreneurial activity without forming a legal entity).

Art. 15.4. Violation of the deadline for submitting information about opening and closing an account with a bank or other credit organization

Article 15.5. Violation of deadlines for submitting a tax return

failure to submit a tax return to the tax authority at the place of registration

A fine for officials in the amount of 300 to 500 rubles.

Art. 15.6. Failure to provide information necessary for tax control

clause 1. Failure to submit on time or refusal to submit to the tax authorities, customs authorities and bodies of the state extra-budgetary fund the completed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information incompletely or in a distorted form,

Fine for citizens in the amount of 100 to 300 rubles;

For officials - from 300 to 500 rubles.

clause 2. Failure by an official to represent the body carrying out state registration legal entities and individual entrepreneurs, issuing licenses to individuals for the right to engage in private practice, registration of persons at the place of residence, registration of acts of civil status, accounting and registration of property and transactions with it, or by a notary or an official authorized to perform notarial acts, within the prescribed period to the tax authorities of information necessary for tax control, as well as the submission of such information incompletely or in a distorted form

Fine from 500 to 1,000 rubles.

Art. 15.7. Violation of the procedure for opening an account for a taxpayer

clause 1. Opening by a bank or other credit institution accounts of an organization or individual entrepreneur without presenting a certificate of registration with the tax authority

A fine for officials in the amount of 1,000 to 2,000 rubles.

clause 2. Opening by a bank or other credit organization of an account for an organization or individual entrepreneur if the bank or other credit organization has a decision from the tax authority or customs authority on the suspension of transactions on the accounts of this person

A fine for officials in the amount of 2,000 to 3,000 rubles.

Art. 15.8. Violation of the deadline for executing an order to transfer a tax or fee (contribution)

Violation by a bank or other credit organization of the established deadline for the execution of an order from a taxpayer (payer of a fee) or a tax agent to transfer a tax or fee (contribution), as well as a collection order (order) of a tax authority, customs authority or body of a state extra-budgetary fund to transfer a tax or fee ( contribution), corresponding penalties and (or) fines to the budget (state off-budget fund)

A fine for officials in the amount of 4,000 to 5,000 rubles.

Article 15.9. Failure of the bank to comply with the decision to suspend transactions on accounts

Carrying out by a bank or other credit organization expense transactions not related to the fulfillment of obligations to pay a tax or fee or other payment order, which, in accordance with the legislation of the Russian Federation, has priority in the order of execution over payments to the budget (extra-budgetary fund), on the accounts of the taxpayer, payer of the fee , tax agent, collector of taxes and (or) fees or other persons if the bank or other credit organization has a decision of the tax authority, customs authority or body of the state extra-budgetary fund to suspend transactions on such accounts

A fine for officials in the amount of 2,000 to 3,000 rubles.

Art. 15.10. Failure of the bank to fulfill the instructions of the state extra-budgetary fund

Failure of a bank or other credit organization to fulfill an order from a state extra-budgetary fund to transfer state pensions and (or) other payments to citizens’ deposits

A fine for officials in the amount of 4,000 to 5,000 rubles;

For legal entities - from 40,000 to 50,000 rubles.

5. Criminal liability

Criminal liability is the legal consequence of committing a crime when state coercion in the form of punishment is applied to the perpetrator. Violation of tax legislation provides for criminal liability if the act contains elements of a crime.

The Criminal Code of the Russian Federation provides for the following types of liability for tax crimes.

Art. 198. Evasion of taxes and (or) fees from an individual

Part 1. criminal liability arises for the specified act committed by failure to submit a tax return or other documents, the submission of which in accordance with the legislation on taxes and fees is mandatory, or by including in a tax return or such documents knowingly false information, committed in large size.

In this case, the person is punished with a fine in the amount of 100,000 to 300,000 rubles or in the amount wages or other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or by imprisonment for a term of up to one year.

Part 2. The same act, committed on an especially large scale, is punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wages or other income of the convicted person for a period of eighteen months to three years, or by imprisonment for a term of up to three years.

Note. A large amount is the amount of taxes and (or) fees amounting to within three financial years in a row more than 100,000 rubles, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable, or exceeds 300,000 rubles, and in a particularly large amount - an amount for a period within three consecutive financial years of more than 500,000 rubles, provided that the share of unpaid taxes and (or) fees exceeds 20% of the payable amounts of taxes and (or) fees, or exceeds one million five hundred thousand rubles. (old)

From January 1, 2010, a person who has committed a crime under Art. for the first time. 198 of the Criminal Code of the Russian Federation, is exempt from criminal liability if it has fully paid the amounts of arrears and penalties, as well as the amount of the fine in accordance with the Tax Code of the Russian Federation.

Moreover, now a preventive measure - detention - cannot be applied to the accused.

NOTE (2010) 1. A large amount is considered to be an amount of taxes (fees) exceeding 600,000 rubles within 3 financial years in a row, provided that the share of unpaid taxes exceeds 10% of the tax amounts payable. Either exceed 1,800,000, in a particularly large amount - an amount that for a period within 3 consecutive financial years exceeds 3,000,000, provided that the share of unpaid taxes exceeds 20% of the taxes payable, or exceeds 9,000,000 rubles.

2. A person who has committed a crime under Art. for the first time. 198 is exempt from criminal liability if it has fully paid the amount of arrears and penalties and fines.

Article 199. Evasion of taxes and (or) fees from an organization

Part 1 criminal liability arises for 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 on taxes and fees, or by including in a tax return or such documents deliberately false information. Moreover, this evasion must be qualified as committed on a large scale (Large amounts are recognized as the amount of taxes and (or) fees amounting to more than 500,000 rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10% of the amounts of taxes and (or) fees payable, or exceeds 1,500,000 rubles.

This crime involves guilt in the form of intent. The subjects of the crime are the managers (owners) of organizations, as well as employees who draw up and sign documents. Punishment for this crime is a fine in the amount of 100,000 to 300,000 rubles or in the amount of wages or other income of the convicted person for a period of one to two years, or arrest for a term of four to six months, or imprisonment for a term of up to two years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years.

Part 2. The same act committed: a) by a group of persons by prior conspiracy; b) on an especially large scale - punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wages or other income of the convicted person for a period of one to three years, or by imprisonment for a term of up to six years with deprivation of the right to hold certain positions, or engage in certain activities for a period of up to three years or without it.

Note. Particularly large amount - an amount amounting to more than two 2.5 million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 20% of the amounts of taxes and (or) fees payable, or exceeds 7.5 million rubles.

NOTE (2010) 1. Large size to art. 199 and Art. 199.1, the amount of taxes (fees) within 3 consecutive financial years exceeds 2,000,000 rubles, provided that the share of unpaid taxes exceeds 10% of the tax amounts payable, or exceeds 6,000,000, in a particularly large amount - an amount of for a period within 3 financial years in a row more than 10,000,000, provided that the share of unpaid taxes exceeds 20% of the taxes payable, or exceeds 30,000,000 rubles.

2. A person who has committed a crime under Art. for the first time. 199 or Art. 199.1 is exempt from criminal liability if it has fully paid the amount of arrears and penalties and fines.

Art. 199.1. Failure to fulfill the duties of a tax agent

Part 1 criminal liability arises for failure to fulfill, in personal interests, the duties of a tax agent to calculate, withhold or transfer taxes and (or) fees that are subject to calculation, withholding from the taxpayer and transfer to the appropriate budget (non-budgetary fund) in accordance with the legislation on taxes and fees. , if it is committed on a large scale.

This act is punishable by a fine in the amount of 100,000 to 300,000 rubles or in the amount of the wages or other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or by imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years or without it.

Part 2. The same act, committed on an especially large scale, is punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wages or other income of the convicted person for a period of two to five years, or by imprisonment for a term of up to six years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years or without it.

Art. 199.2. Concealment of funds or property of an organization or individual entrepreneur, at the expense of which taxes and (or) fees should be collected

Criminal liability arises for this act committed by the owner, head of an organization, or another person performing managerial functions in this organization, or an individual entrepreneur, if it is committed on a large scale.

This act is punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of wages or other income of the convicted person for a period of 18 months to 3 years, or by imprisonment for a term 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.

Due to decisions taken about holding pension reform starting from January 1, 2010, the unified social tax will be replaced by insurance contributions with mandatory pension insurance, mandatory health insurance and mandatory social insurance in case of temporary disability and in connection with maternity.