Contents / Responsibility for tax offences

RESPONSIBILITY FOR TAX OFFENCES

Each taxpayer is presumed innocent of committing a tax offence until his guilt is proven in accordance with the procedure provided for by the federal law and established by a legally effective court ruling.
A taxpayer is not required to prove his innocence. The burden of presenting evidence of the tax offence and proving taxpayer�s guilt in committing it is born by the tax authorities. Ineradicable doubts as to the guilt of the taxpayer in committing a tax offence are interpreted in favour of the taxpayer.
Taking liable for commitment of a tax offence:
- of an organisation � does not release its officials from administrative, criminal or other responsibility if sufficient grounds are present
- of a taxpayer � does not release him from the obligation to pay taxes and penalising interest

See Tax sanctions

ADMINISTRATIVE LIABILITY

Administrative liability in the field of taxes and charges may be imposed on the following persons:
- taxpayer's officials
- natural persons - taxpayers if the exposed action is not qualified as a tax offence
Administrative penalties for administrative offences in the field of taxation are levied on the basis of a court ruling. Court proceedings are initiated in accordance with a protocol on an administrative offence drawn up by the tax body

Administrative sanctions applied to taxpayer's officials:

Delay in registration with the tax bodies
Failure to submit in due time information on opened and closed bank accounts
Failure to submit in due time a tax return
Non-submitting information necessary for tax control
Gross violation of rules of financial accounting and reporting
Disobedience to a lawful act or demand of the tax body's official
Non-fulfillment within the fixed term the tax body's instruction to remove the offence

Administrative sanctions applied to natural persons - taxpayers:

Refusal to submit information, necessary for tax control
Failure to execute a lawful instruction of the tax bodies to eliminate infringements of law in due time

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 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

Contents / Responsibility for tax offences

RESPONSIBILITY FOR TAX OFFENCES

ADMINISTRATIVE LIABILITY

Administrative sanctions applied to taxpayer's officials:

Administrative sanctions applied to natural persons - taxpayers:

Exceeding the term set for filing an application for registration with tax bodies:

Conducting activity without registration with a tax body by an individual entrepreneur:

Failure to submit tax return or other documents in due time

Gross violation of rules of accounting of income and (or) expenses and (or) objects of taxation:

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)

Failure to submit in due time an application for registration with a fiscal body