Contents / Responsibility for tax offences

RESPONSIBILITY FOR TAX OFFENCES

See Tax sanctions

ADMINISTRATIVE LIABILITY

See also administrative penalties

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Tax sanctions
Administrative sanctions
Administrative sanctions applied to taxpayer's officials:
Administrative sanctions applied to natural persons - taxpayers:
Sanctions
Exceeding the term set for filing an application for registration with tax bodies:
up to 90 days Fine to the amount of 5,000 Rb
Over 90 days Fine to the amount of 10,000 Rb
Sanction
Conducting activity without registration with a tax body by an individual entrepreneur:
for a term up to 3 months 10% of income derived from doing business during the said term but not less than 20,000 Rb
for a term of more than 3 months 20% of income derived from doing business without registration for over 90 days
Sanction
Failure to submit information on opened or closed bank accounts in a bank (Article 118 of the Tax Code of the RF) Fine to the amount of 5,000 Roubles
Sanction
Failure to submit tax return or other documents in due time
within the term of 180 days of the expiration of the set period 5% of the tax amount declared in this tax return for each month starting from the date determined for filing it but no more than 30% of the mentioned amount and not less than 100 Roubles
for more than 180 days 30% of the total amount of tax subject to payment on the basis of this tax return and 10% of the tax amount subject to payment on the basis of this tax return for each month starting from the 181 day
Sanction
Gross violation of rules of accounting of income and (or) expenses and (or) objects of taxation:
if these actions were committed within one tax period 5,000 Rb. of penalty
if these actions were committed within more than one tax period 15,000 Rb of penalty
if they resulted in under-statement of income 10% of the amount of unpaid tax, or 15,000 Roubles, whichever is greater
Gross violation of rules of accounting means absence of primary documents, absence of financial accounting registers, repeated (at least two times in a calendar year) untimely or incorrect coverage of business transactions, monetary assets, tangible assets, intangible assets and financial investments of the taxpayer in the balance sheet accounts and in reporting
Sanction
Non-payment or failure to pay the full amount of taxes due to understatement of tax base or incorrect assessment of taxes due (including due taxes relating to carrying goods over the customs border of Russia) or other unlawful acts (inaction)
unintentionally 20% of the unpaid tax liability
intentionally 40% of the unpaid tax liability
Sanction
Failure of a taxpayer or tax agent to comply with the regulations of possession, use and disposal of attached property 10,000 Roubles
Sanction
Refusal of an organisation (except banks) to submit information on a taxpayer to a tax body, as well as avoiding providing such information, or providing documents containing deliberately false information 5,000 Roubles
Sanction
Unlawful failure to report (not reporting in due time) information the person is to report to tax body under the Tax Code, if there is no indication on committing the previous offence 1,000 Roubles; for repeated violation within a calendar year - 5,000 Roubles
Sanction
Failure to submit in due time an application for registration with a fiscal body
providing the organisation did not perform any activity 5-10 times minimum monthly pays
providing the organisation operates without such a registration 20-30 minimum monthly pays
Sanction
Failure to submit in due time information on opened or closed bank account (to be submitted to a fiscal body) 10-20 minimum monthly pays
Sanction
Failure to submit in due time tax return to a fiscal body 3-5 minimum monthly pays
Sanction
Refusal to present or presentation of distorted information required for tax control 3-5 minimum monthly pays
Sanction
Gross violation of the established rules of keeping the accounting or rules and terms established for storage of accounting documents (gross violation implies distortion of accounting information of tax dues accrued by over 10%) 20-30 minimum monthly pays
Sanction
Disobedience to a lawful order of the tax body or preventing the tax body from execution of one's duties 10-20 minimum monthly pays
Sanction
Failure to execute in due time instructions (orders) of a fiscal body to eliminate infringements of law 5-10 minimum monthly pays
Sanction
Failure to submit information necessary for tax control 1-3 minimum monthly pays
Sanction
Non-fulfillment in due time of a lawful instruction of the fiscal body (or its authority) to eliminate violations 3-5 minimum monthly pays