Full text of Art. 15.6 Code of Administrative Offenses of the Russian Federation with comments. New current edition with additions for 2019. Legal advice on Article 15.6 of the Code of Administrative Offenses of the Russian Federation.
(Name as amended, put into effect on August 24, 2013 by Federal Law of July 23, 2013 N 248-FZ.
1. Failure to submit within the period established by the legislation on taxes and fees or refusal to submit to the tax authorities, customs authorities documents drawn up in the prescribed manner and (or) other information necessary for the implementation of tax control, as well as the presentation of such information incompletely or in a distorted form, except for the cases provided for in Part 2 of this article (paragraph as amended, entered into force on January 1, 2010 by Federal Law of July 24, 2009 N 213-FZ, -
entails imposition administrative fine for citizens in the amount of one hundred to three hundred rubles; for officials - from three hundred to five hundred rubles.
(Paragraph as amended, put into effect on July 8, 2007 by Federal Law of June 22, 2007 N 116-FZ - see previous edition)
2. Violation by an official government agency, local government body, organization or diplomatic mission or consular office or notary provided for by law Russian Federation on taxes and fees, deadlines for submitting (reporting) information to the tax authorities related to the accounting of organizations and individuals, or presentation of such information incompletely or in a distorted form -
(Paragraph as amended, put into effect on August 24, 2013 by Federal Law of July 23, 2013 N 248-FZ.
entails the imposition of an administrative fine in the amount of five hundred to one thousand rubles (paragraph as amended, entered into force on July 8, 2007 by Federal Law of June 22, 2007 N 116-FZ.
(Part as amended, put into effect on January 1, 2004 by Federal Law of December 8, 2003 N 169-FZ
Commentary on Article 15.6 of the Code of Administrative Offenses of the Russian Federation
1. The object of the offenses for which liability is provided for in the commented article is social relations in the field of taxation and the organization of tax control.
2. Tax control is carried out by tax officials within their competence through tax audits, obtaining explanations from taxpayers, tax agents and payers of the fee, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation.
Customs authorities monitor compliance with legislation on taxes and fees levied in connection with the movement of goods across the customs border in the manner prescribed by the Customs Code of the Russian Federation. Authority customs authorities In terms of tax collection, they are still regulated by the Tax Code of the Russian Federation (Article 34). Regarding the submission of information to customs authorities and government agencies off-budget funds this article does not apply.
3. The objective side of the offense under the commented article is characterized by failure to fulfill on time or incomplete or improper fulfillment of obligations to submit documents and (or) other information necessary for tax control to the tax authorities.
The Tax Code of the Russian Federation establishes the obligations of taxpayers to submit tax authority the following documents and (or) information (except for information on opening and closing accounts and tax return, liability for failure to provide which is established by Art. Art. 15.4 and 15.5 of the Code of Administrative Offenses of the Russian Federation): documents specifically specified in the Tax Code of the Russian Federation, necessary for the calculation and payment of taxes in cases directly provided for by the Tax Code of the Russian Federation; information about all cases of participation in Russian and foreign organizations; information about all separate divisions created on the territory of the Russian Federation and about changes in such information and termination of activities through separate units(Part 2 of Article 23 of the Tax Code of the Russian Federation); about liquidation or reorganization; copies of taxpayer applications for a deferment or installment plan for the payment of a tax (fee), submitted to the authorized body; copies of the decision of the authorized body to temporarily suspend payment of the debt amount; copies of the investment agreement tax credit; necessary for tax audit documents in the form of duly certified copies according to the list specified in the request of the tax authority (tax authority official) issued during an on-site tax audit, and in cases specifically provided for in Art. 88 of the Tax Code of the Russian Federation, - during a desk tax audit. According to paragraph 1 of Art. 93 Tax Code of the Russian Federation executive The tax authority conducting the tax audit has the right to request from the person being inspected the documents necessary for the audit by delivering to this person (his representative) a request for the presentation of documents. In paragraph 3 of Art. 93 of the Tax Code of the Russian Federation states that the requested documents must be provided within 10 working days from the date of receipt of the request (see also clause 6 of Article 6.1 of the Tax Code of the Russian Federation). Failure to provide these documents and (or) information forms the objective side of the offense under Part 1 of this article. Failure to comply with illegal demands of tax authorities, as well as requirements of tax authorities to provide information (documents and information) necessary for other types of state control, the implementation of which is entrusted to the tax authorities, for example, control over the maintenance of accounting records and the presentation of reliable and complete financial statements V fixed time, does not form the objective side of administrative offenses and does not entail administrative liability under the commented article.
The objective side of the offense this article form cases of failure to submit, untimely, incomplete submission or submission of distorted information (documents and information) not only by taxpayers, but also by other participants in tax legal relations, with the exception of those specified in Part 2 of the commented article, but only in cases where the obligation for these entities to provide information to the tax authorities and the procedure for their submission are expressly provided for in the Tax Code of the Russian Federation. For example, the obligation to provide documents and information as part of a counter audit during a tax audit of the taxpayer, which is assigned to the taxpayer’s counterparties and other persons, the obligation to provide information about a specific transaction involving the taxpayer, which may be required not as part of a tax audit from other participants transactions and other persons who have information about the transaction (Article 93.1 of the Tax Code of the Russian Federation); the obligation of banks to submit to the tax authorities certificates about the availability of bank accounts and (or) balances Money on accounts, statements of transactions on the accounts of organizations ( individual entrepreneurs), which must be executed within five days from the date of receipt of a reasoned request from the tax authority during a tax audit, as well as when making a decision to collect taxes, penalties, fines or suspend or cancel the suspension of transactions on accounts (Part 2 of Article 86 of the Tax Code RF).
4. The objective side of the offense under Part 2 of the commented article is characterized by failure to fulfill the duties of officials authorized bodies in a timely and full presentation to the tax authorities with reliable information necessary for registering individuals and organizations for the purpose of tax control, in cases, in the manner and within the time limits provided for in Art. 85 Tax Code of the Russian Federation.
5. The subject of the offense under Part 1 of the commented article is Chief Accountant(accountant) of the organization, and in their absence on staff - the manager, if the obligation to submit information to the tax authorities is not assigned to other employees who are entrusted with organizational, administrative and economic functions in the organization (financial director, tax manager, tax controller and etc.). In the Resolution of the Plenum Supreme Court RF dated October 24, 2006 N 18, it is noted that when an official of an organization is brought to administrative responsibility under Art. 15.6 it is necessary to be guided by the provisions of paragraph 1 of Art. 6 and paragraph 2 of Art. 7 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”. When qualifying a person’s actions under this article, it is also necessary to take into account clause 4 of Art. 7 of the said Law, according to which in case of disagreements between the head of the organization and the chief accountant on the implementation of certain business transactions documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such operations. Violation by third parties who maintain accounting records in an organization on the basis of a civil contract does not relieve the head of the organization from administrative liability under this article.
6. The subjects of the offense under Part 2 of this article are notaries and officials of bodies who, due to their special status, have information necessary for tax control and are obliged in accordance with the Tax Code of the Russian Federation to report such information to the tax authority for the purposes of full accounting taxpayers.
7. The subjective side of punishable actions (inaction) provided for in the commented article can be characterized by both intent and negligence. Failure to provide information implies the presence of guilt in the form of intent. Failure to provide information within the prescribed period, as well as the provision of information in incomplete or distorted form, implies the presence of guilt in the form of both intent and negligence.
8. Cases of offenses provided for in this article are considered by judges (Part 1 of Article 23.1).
Protocols on administrative offenses are drawn up by officials of tax authorities, and according to Part 1 of this article - also by officials of customs authorities (clauses 5 and 12 of Part 2 of Article 28.3).
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Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.
Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?
Game? Wrong word. The correct word is “imprinting”.
The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.
Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.
Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.
You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.
3 commentsSystem and observer
Let's define a system as an object whose existence is beyond doubt.
An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.
The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.
An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.
An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).
Hypothesis No. 1. All-seeing eye
Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.
The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.
Hypothesis No. 2. Inner Observer
It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:
Time flow
An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice - the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.
It is also possible that these hypotheses can be combined in one proportion or another.
Case No. 5-498/2010
P O S T A N O V L E N I E
Judge of the Oktyabrsky District Court of St. Petersburg Shishkin Yu.F.
With the participation of the representative of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for St. Petersburg, Dubinsky A.A.,
Having considered the material about the administrative offense under Art. 15.6 Part 1 of the Code of the Russian Federation on Administrative Offenses in relation to an official - chief accountant of CJSC City Invest Bank ... Vinogradova A.V., born Date anonymized in..., living in...
U S T A N O V I L:
According to the protocol of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for St. Petersburg No. 12.-10-3/223 dated 08/04/2010, the chief accountant of CJSC City Invest Bank ..., located at the address: St. Petersburg, ... , ..., Vinogradova A.V., responsible for submitting financial statements, in violation of the deadlines for submission to the tax authority at the place of registration established by the legislation on taxes and fees, untimely submitted the audit report for 2009.
Deadline for submitting annual financial statements for 2009, taking into account the provisions of the Federal Law dated November 21, 1996 No. 129-FZ “On accounting"and Federal Law dated December 26, 1995 No. 208-FZ "On joint stock companies", must be submitted to the tax authority no later than June 30, 2010, however, in fact, the audit report was presented by A.V. Vinogradova. to the tax authority on 07/07/2010, as evidenced by the tax authority’s mark.
At the court hearing, the offender A.V. Vinogradova did not appear, avoided receiving notification of the day and time of the administrative consideration, and therefore the court decided to consider the administrative material in her absence.
Representative of the Russian Federal Tax Service No. 4 for St. Petersburg Dubinsky A.A. confirmed that the chief accountant of CJSC City Invest Bank ... Vinogradova A.V. submitted an audit report for 2009 instead of the due date - 06/30/2010, missing the deadline, that is, 07/07/2010. Requests recognition of A.V. Vinogradov. guilty of committing an offense under Art. 15.6 part 1 of the Code of Administrative Offenses of the Russian Federation, and impose on her an administrative punishment corresponding to the crime.
The court believes that the fault of the official is A.V. Vinogradova. - confirmed by the protocol on the offense, an extract from the order appointing A.V. Vinogradova. for the position of chief accountant, job description chief accountant, cover letter to auditor's report from 07/07/2010
When imposing punishment on Vinogradova A.V. the court takes into account the nature and degree of public danger of the offense, the identity of the official, and the fact that she is being brought to administrative responsibility for the first time.
Taking into account the above, the court considers it necessary to appoint the official - Vinogradova A.V. - punishment in the form of a fine minimum size, provided for in Art. 15.6 part 1 of the Code of Administrative Offenses of the Russian Federation.
Taking into account the above, guided by Art. Art. 15.6 part 1, 29.4, 29.10. Code of the Russian Federation on Administrative Offenses, court
P O S T A N O V I L:
Find guilty the official - chief accountant of CJSC City Invest Bank A.V. Vinogradova. - according to Art. 15.6 part 1 of the Code of the Russian Federation on Administrative Offenses and impose a penalty on her in the form of an administrative fine in the amount of THREE HUNDRED RUBLES.
The decision can be appealed to the St. Petersburg City Court within 10 days from the date of delivery or receipt of a copy of the decision.