New edition Art. 112 Tax Code of the Russian Federation
1. Circumstances mitigating responsibility for committing a tax offense are:
1) the commission of an offense as a result of a combination of difficult personal or family circumstances;
2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence;
2.1) heavy financial situation an individual held liable for committing a tax offense;
3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability.
2. An aggravating circumstance shall be the commission of a tax offense by a person previously held accountable for a similar offense.
3. A person from whom a tax sanction has been levied shall be deemed to have been subject to this sanction within 12 months from the date of entry into force of a court decision or a tax authority.
4. Circumstances mitigating or aggravating liability for committing a tax offense shall be established by the court or tax authority considering the case and taken into account when applying tax sanctions.
Circumstances mitigating liability for an already committed tax offense are:
a) commission of an offense due to:
Difficult personal circumstances. In other words, these circumstances are inextricably linked with the personality of the offender himself (for example, his serious illness). At the same time, it is not only about individuals ah as taxpayers (tax agents), but also about those cases when the latter, performing the functions of managers (other persons exercising managerial functions) of an organization, commit offenses under a combination of difficult personal circumstances;
family circumstances. We are talking about circumstances related to the family of a taxpayer (tax agent) - an individual or a head (another person performing managerial functions) of an organization. These circumstances can be very diverse: a serious illness of a spouse that requires significant expenses for treatment, poor financial situation of the family, death of family members, etc. In any case, it is necessary to give an assessment of the circumstances mentioned, based on the specific situation, since the presence of difficult personal and family circumstances in itself does not exempt from paying tax;
b) commission of a tax offense under the influence (or by virtue of):
Threats. It can have a variety of manifestations: a threat in verbal form, in the form of some actions (for example, a gun is put to the temple) that represent a clear danger. The threat may concern causing harm not only to the interests, property, intangible benefits (life, health, honor, etc.) of the taxpayer himself, but also to members of his family, his relatives, employees of the organization he leads, etc. The threat of undermining the business reputation of an organization, an individual entrepreneur, etc. is also taken into account;
Coercion. This refers to both physical (violence, torture, beatings, causing acute pain, other physical and moral suffering), and mental (massive impact on the consciousness of a person, including through hypnosis) coercion;
material dependency. For example, an entrepreneur commits a tax offense at the direction of a person who provides him with housing, means of production, energy, raw materials, semi-finished products, etc. (under the threat of individual entrepreneur may lose the mentioned benefits if he does not follow the instructions);
service dependency. This refers to the pressure of a person who is dependent on the taxpayer (tax agent);
Another dependency. An example is the relationship between interdependent persons(Article 20 of the Tax Code of the Russian Federation);
c) other circumstances that the court (during proceedings on the application of a tax sanction for committing a tax offense) may be recognized as mitigating liability. There are two important points to note:
The list of mitigating circumstances is open. In other words, the circumstances referred to in paragraphs. 1 and 2, paragraph 1 of Art. 112 of the Tax Code of the Russian Federation, must be taken into account in any case. Other circumstances (taking into account the specific situation) can be assessed as mitigating liability at the discretion of the court;
In general, neither the court nor the tax authority has the right to exempt from liability for committing a tax offense, but they can significantly (within the framework of a specific sanction) reduce its size (volume, limits) (Article 114 of the Tax Code of the Russian Federation).
The description of the rules of paragraph 2 of the commented article shows that:
a) there is only one aggravating circumstance - the commission of a tax offense by a person who has previously been held liable for a similar offense;
b) if a person has previously committed a tax offense, but was not brought to tax liability (regardless of the reason), then there is no reason to speak of an aggravating circumstance.
The rules of paragraph 3 of the commented article make it possible to determine what is considered "bringing to tax liability for a previously committed tax offense." It has been established that a person is considered subject to a tax sanction when:
It was imposed by a court decision or a tax authority. Of course, paragraph 3 of Art. 112 of the Tax Code of the Russian Federation contradicts the rules of paragraph 7 of Art. 114 of the Tax Code of the Russian Federation. The tax sanction is imposed only by the court (Articles 75, 101, 104, 105, 114 of the Tax Code of the Russian Federation) for the commission of an offense;
No more than 12 calendar months have passed from the day following the date of entry into force of the court decision.
The rules of paragraph 4 of the commented article imperatively establish that:
Mentioned in Art. 112 of the Tax Code of the Russian Federation, circumstances are established only by the court (i.e. whether they take place or are absent when a specific tax offense is committed), but not by other authorities (including tax authorities);
These circumstances must be taken into account by the court when imposing a tax sanction for a specific tax offense (Article 114 of the Tax Code of the Russian Federation).
1. In paragraph 1 of Art. 112 of the Code, circumstances mitigating liability for committing a tax offense are indicated:
the commission of an offense due to a combination of difficult personal or family circumstances (subclause 1 clause 1);
the commission of an offense under the influence of threat or coercion or due to material, service or other dependence (subclause 2 clause 1);
other circumstances that the court or tax authority considering the case may be recognized as mitigating liability (subclause 3 clause 1).
The list of circumstances mitigating liability for committing a tax offense is not closed. The court or tax authority considering the case may recognize mitigating circumstances other than those specified in subpara. 1 and 2 p. 1 of the commented article.
In paragraph 17 of the Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of the Code, an example is given when, when considering an application from a tax authority for the recovery of a fine from a taxpayer, provided for in paragraph 1 of Art. 122 of the Code, the court, based on the specific circumstances of the case, on the basis of Article. 112 and 114 of the Code reduced the amount of the fine, recognizing the independent identification and correction by the taxpayer of errors in tax return and filing with the tax authority an application for its addition and change by a mitigating circumstance.
Circumstances mitigating liability must be established in the presence of relevant evidence submitted by the person subject to tax liability, which, in meaning and content, relate to the tax periods in which the tax offense was committed.
2. In paragraph 2 of Art. 112 of the Code indicates an aggravating circumstance; commission of a tax offense by a person previously held liable for a similar offense.
It seems that a similar offense means a tax offense provided for by the same article, Ch. 16 of the Code (regardless of paragraphs of the article), for which the person was previously held liable for tax liability.
It should be noted that the commented article establishes the only circumstance aggravating liability and does not provide for the possibility of recognition by the court of other circumstances aggravating liability.
An aggravating circumstance must be established if there are documents at the disposal of the tax authority or submitted by the tax authority to the court.
3. Paragraph 3 of Art. 112 of the Code establishes the period during which a person is considered subject to a tax sanction: 12 months from the date of entry into force of a court decision or a tax authority on the application of this sanction.
Establishing the period during which a person is considered subject to a tax sanction is important for establishing the presence or absence of an aggravating circumstance. In the event that 12 months have elapsed since the entry into force of the decision of the court or the tax authority on the application of the tax sanction, the commission by the person from whom the tax sanction has been levied of a similar tax offense will not be an aggravating circumstance.
4. According to paragraph 4 of Art. 112 of the Code, circumstances mitigating or aggravating liability for committing a tax offense are established by the court or tax authority considering the case. In sub. 3 p. 1 art. 112 of the Code also provides that the court or tax authority considering the case may recognize circumstances other than those specified in subpara. 1 and 2, paragraph 1 of the commented article, circumstances mitigating liability.
Circumstances mitigating or aggravating liability for committing a tax offense are taken into account by the court or tax authority considering the case when imposing sanctions for tax offenses in the manner prescribed by Art. 114 of the Code (see commentary to Article 114 of the Code), in particular:
in the presence of at least one circumstance mitigating liability, the amount of the fine is subject to reduction by no less than two times in comparison with the established amount (clause 3 of article 114);
in the presence of an aggravating circumstance, the amount of the fine increases by 100% (clause 4, article 114).
Circumstances mitigating liability
When bringing the violator to tax responsibility, the official conducting the case must be guided not only by the prescribed sanction specified in the relevant norm of the Tax Code. Among the most important facts affecting the final punishment are circumstances mitigating and aggravating responsibility for committing a tax offense.
Issues of their establishment and application are regulated by Art. 112 NK. The influence that circumstances mitigating and aggravating responsibility for committing a tax offense have on the size of the penalty is provided for by Art. 114 NK.
The establishment of these facts is the basis for mitigation of the applied punishment. They must be in connection with committed actions or inactions.
Circumstances mitigating tax liability are established in Part 1 of Art. 112 NK. Their list is not exhaustive. For this reason, judicial practice has significantly expanded their number.
1. The action of difficult circumstances of a personal or family nature.
Personal circumstances concern the taxpayer himself. This may be a medical condition or other events that influenced the commission of the violation. They can act as an obstacle, making it much more difficult to take the necessary steps to comply with the law.
Family circumstances concern relatives and friends of the taxpayer.
They are the same as personal. The difference lies in the person who is directly affected by the factors described.
2. The action of threats, coercion or a state of dependence.
Threats are not only possible actions 3 persons who pose a danger to the taxpayer. They may be addressed to members of his family.
In addition to threats of a physical nature, there is a danger to various areas interests of the taxpayer. In this capacity, there may be a risk of defamation, the spread of slander, which can significantly affect the business reputation of a person.
If we are talking about coercion, then it is carried out through active actions. It can be both physical violence and mental impact.
Dependence refers to a whole set of factors. Her material appearance lies in the influence of the person on whom it depends financial stability taxpayer. An example would be an investor.
In service dependence, there is a relationship of subordination at work.
Another dependence is also possible. An example is kinship, as well as all the criteria used in determining interdependent entities.
To apply this circumstance as a mitigating circumstance, it is also necessary to establish its relationship with the violation.
3. Difficult financial situation of an individual.
This basis is applied on the basis of a number of factors. The first is the ratio of the offender's income and living wage operating in the area of his residence. Another component is the number of dependents on its maintenance.
4. Other circumstances.
Given the open nature of the list, judicial practice has significantly expanded the number of mitigating factors.
For this reason, the quality work of the representative, stating the maximum possible number of facts, can significantly affect the final decision, which will provide for a significant reduction in sanctions.
The following cases were noted in the court decisions:
5. Measures taken by the taxpayer.
Judicial practice has also become a source of recognition of such extenuating circumstances. In some cases, liability arises as a result of interaction with an unscrupulous counterparty. Liability is mitigated if the following measures were taken:
6. Consequences of establishing extenuating circumstances.
If the court or the official conducting the case establishes such facts, it has an obligation to reduce the amount of sanctions below the limit established by law.
Art. 114 of the Tax Code provides for the obligation to mitigate the punishment by half, if there is at least 1 specified circumstance.
It's about the maximum limit. The range of application of sanctions is in the range from 0 to 50% of the prescribed punishment. In this case, it is impossible to apply a zero value, since there is a fault of the violator.
These rules do not apply to penalties arising in connection with arrears. These payments are not tax sanctions.
These circumstances are set out in Parts 2 and 3 of Art. 112 NK. Courts and tax authorities are obliged to establish them and make a decision, taking into account such facts.
This list is closed and not subject to expansion. This situation is connected with the need to avoid legal arbitrariness. An open list of grounds will inevitably have a negative impact on the economy and investment attractiveness of the country.
Today, the list includes the only aggravating circumstance. It concerns cases of holding the taxpayer liable if he has already committed a similar violation. We are talking about actions that form the same offense as before.
The law provides a breakdown of repetition.
Its availability is possible within 12 months after the entry into force of the previous decision. At the same time, the fact of the violation is important, and not its discovery, after an earlier punishment.
An aggravating circumstance also has consequences. The court or tax authority is obliged to increase the penalty by 2 times.
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You will also find the following articles helpful
The penalties charged by the tax authorities for a violation of the law can be reduced if the taxpayer has circumstances that can be considered mitigating. In this article, we will consider what circumstances this may be and how to reduce the amount of the fine.
Legislative regulation of the issue is carried out by the Tax Code Russian Federation. describes the rights of taxpayers to reduce penalties and the rights of the tax inspectorate to increase the amount of the fine in the presence of aggravating circumstances. introduces the concept of tax sanctions and features of their application to taxpayers.
The Tax Inspectorate will review the Application and make a decision to reduce the amount of the fine or refuse the application. The application must indicate all the circumstances that can be recognized as mitigating for the purposes of calculating the fine. Also, when applying, you must attach any documents confirming the existence of circumstances due to which the fine can be reduced.
Important! The tax inspectorate may decide to reduce tax sanctions twice upon receipt of a petition from the taxpayer, but cannot reduce the amount of tax and accrued penalties.
If the tax inspectorate has considered the taxpayer's application and decided not to reduce the amount of the fine, considering these circumstances insufficient to reduce the penalties, the taxpayer may apply to a higher tax authority or to the court by filing a lawsuit.
Example.
LLC "Astra" submitted reports on insurance premiums for the 1st quarter of 2020 on May 5, 2020. Since the deadline for submitting the Calculation of insurance premiums is until April 30, 2020, the tax inspectorate conducted an audit on the fact of a tax offense and charged a fine of 1,000 rubles for an untimely submitted report. The tax inspector notified Astra LLC about the fact of checking the accrued fine. The director of Astra LLC filed a petition with tax office on the reduction of the amount of sanctions and indicated the following facts as mitigating circumstances:
The inspector, having considered the petition, decided to reduce the amount of sanctions, reducing the fine from 1,000 rubles to 500 rubles.
1. Circumstances mitigating liability for committing a tax offense are: 1) committing an offense as a result of a combination of severe personal or family circumstances; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. 2. An aggravating circumstance shall be the commission of a tax offense by a person previously held accountable for a similar offense. 3. A person from whom a tax sanction has been levied shall be deemed to have been subject to this sanction within 12 months from the date of entry into force of a court decision or a tax authority. 4. Circumstances mitigating or aggravating liability for committing a tax offense shall be established by the court or tax authority considering the case and taken into account when applying tax sanctions.
Vadim Panikarov
They want to fine me 600 thousand at work. What can be done?. They want to fine me for the fact that, through my fault, a message was not submitted on time about opening an account for the organization in a bank. According to the law, the fine is 40 thousand rubles per official. And there are only 5 bills. a message is submitted to the FSS, PF and FTS. Total 40 * 3 = 120 thousand. * 5 = 600k What can be done?
Something you counted a lot. In accordance with Art. 118 of the Tax Code of the Russian Federation Violation by a taxpayer of the time limit established by this Code for submitting to the tax authority information on the opening or closing of an account by him in any bank entails a fine in the amount of five thousand rubles. 5000х5=25000 rub But there is. in which are indicated. 2) PF and FSS from 1000 to 2000 rubles In your case, 2000x5 = 10000 rubles. Total 35,000 rubles. must pay. to help you
Vyacheslav Filippovich
Help even tax ((((Well, it is very necessary)))). 2.2. The enterprise violated the deadline for submitting information on opening a bank account to the tax authority. The tax authority filed a claim with the court for the recovery of a fine of 5,000 rubles from the enterprise. In court, the director of the enterprise explained the delay by the fact that he was unable to deal with the affairs of the enterprise due to the serious illness of his son, who needed postoperative care. In confirmation, the director presented medical certificates about the state of health of his son. The company does not currently have any other employees. What decision did the court make?
Perhaps the court recognized this circumstance as mitigating and reduced the amount of the fine ; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. Article 114. Tax Sanctions 3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times in comparison with the amount established by the relevant article of this Code.
Vasily Dondukov
How much can be a fine for untimely submitted paper to the tax on opening an account? I am IP
If you didn’t inform about the opening (closing) of an account within 7 WORKING days, then you face a fine 1) The tax authorities can give a fine of 5,000 rubles But there are articles 112 and 114 in the Tax Code that can reduce the fine if there are extenuating circumstances 2) Pension Fund and Social Insurance Fund from 1000 to 2000 rubles
Nikita Rogalyukhin
help solve the problem tax law please. On December 17, 2006, an individual entrepreneur I. I. Sidorov closed a current account in commercial bank"Grand". The taxpayer did not submit a report on this fact to the tax authority. On January 28, 2007, the head of the tax authority issued a decision to impose tax liability in the form of a fine of 5,000 rubles. I. I. Sidorov did not agree with the amount of this fine and asked the tax authority to reduce it due to the presence of circumstances mitigating liability, such as: a combination of difficult family circumstances, as well as a lack of income due to the termination entrepreneurial activity. Who has the right to reduce the amount of tax sanctions and in what order? In what order will the fine be collected?
According to Article 112 of the Tax Code of the Russian Federation, the following are recognized as mitigating the responsibility for committing a tax offense: Committing an offense due to a combination of difficult personal or family circumstances; Commission of an offense under the influence of threat or coercion or due to material, service or other dependence; Other circumstances that may be recognized by the court as mitigating. Circumstances aggravating responsibility for violation of a tax offense are established by the court and taken into account by it when imposing sanctions for tax offenses in the manner prescribed in Article 114 of the Tax Code. The relevant tax authorities cannot increase or decrease the amount of penalties on their own, only the courts have such powers. The burden of proof in court of the fact of mitigating liability lies with the accused person, and aggravating liability - with the tax (customs) authorities. The measure of responsibility for committing a tax offense is a tax sanction. The essence of tax sanctions is explained in Article 114 of the Tax Code. Tax sanctions are established and applied in the form of monetary penalties (fines) in the amounts provided for by the relevant articles of the Tax Code. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established for the commission of this tax offense. Tax sanctions are collected from taxpayers only in judicial order. The Tax Code of the Russian Federation also introduced the concept of the composition of tax offenses and established measures of responsibility for their commission (Chapter 16 of the Tax Code). Article 116 defines such a tax offense as a violation of the deadline for filing an application for registration with a tax authority in accordance with Art. 83 of the Tax Code of the Russian Federation. Violation of the deadline for filing an application for registration with a tax authority in the absence of signs of a tax offense under paragraph 2 of Art. 116, entails a fine of 5,000 rubles, and violation of the deadline for filing an application for registration with a tax authority for a period of more than 90 days entails a fine of 10,000 rubles. It is important to note that the above violations are considered committed, even if an organization registered with the tax at the location (for entrepreneurs - at the place of residence) evaded registration with the tax authority entails the collection of penalties, regardless of intent. If the taxpayer must register with various tax authorities, a fine, in accordance with Art. 114 and Art. 116 of the Tax Code of the Russian Federation, must be recovered for each violation of this obligation.
Natalia Baranova
answer the question. Circumstances aggravating liability for violations of the legislation on taxes and fees a) are specified in the Tax Code of the Russian Federation b) are determined by the tax authority or the court when considering the case c) are determined by the court when considering the case
Article 112 of the Tax Code is specified. 4. Circumstances mitigating or aggravating liability for committing a tax offense are established by the court or tax authority considering the case and are taken into account when applying tax sanctions. (Clause 4 was introduced by Federal Law No. 154-FZ of 09.07.1999, as amended by Federal Laws No. 137-FZ of 04.11.2005, No. 137-FZ of 27.07.2006)
Maxim Rudalev
People, tell me!!! Passed VAT - for the 4th quarter with a delay!!!. How to write an explanatory note for the IFTS?
The main thing is to pay! Tax liability for failure to submit a tax return within the period established by the legislation on taxes and fees is provided for by Article 119 of the Tax Code of the Russian Federation. The amount of the fine depends on the number of days that have elapsed from the day set for the submission of the declaration. Suppose the delay does not exceed 180 days. Then the penalty will be 5% of the amount of tax payable (surcharge) on the basis of this declaration, for each full or incomplete month from the date set for its submission. Wherein total amount penalties may not exceed 30% of the amount specified in the declaration and be less than 100 rubles. The Tax Code (Article 114) states that in the presence of circumstances mitigating liability, the amount of the fine for a tax offense must be reduced by at least half compared with the amount established in the relevant article of the Code. What can mitigate liability: A list of circumstances mitigating liability is given in Article 112 of the Tax Code of the Russian Federation. It is open in nature, that is, the court may recognize other circumstances not specified in this article as extenuating ones. For example, in case of late submission of reports, such a circumstance may be recognized as the fact that the tax was paid on time (resolution of the Federal Arbitration Court of the Moscow District dated 03.10.2001 in case No. of the Arbitration Court of the Ural District dated May 22, 2001 No. F09-952 / 2001AK) . Another example from practice is the commission of a violation for the first time, the illness of the chief accountant and a change in the rules for submitting a declaration (ruling of the Federal Arbitration Court of the North-Western District of September 18, 2001 in case No. A56-13292 / 2001). Violation of the deadlines for submitting a tax return established by tax legislation and fees, entails the imposition on the guilty officials of the organization administrative fine. According to article 15.5 of the Code of Administrative Offenses of the Russian Federation, its value is from 3 to 5 minimum wages (300 - 500 rubles)
Elizabeth Nikitina
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ANSWER - b) Tax Code of the Russian Federation, Part I, Article 112: Article 112. Circumstances mitigating and aggravating liability for committing a tax offense circumstances; 4. Circumstances mitigating or aggravating liability for committing a tax offense shall be established by the court or tax authority considering the case and taken into account when applying tax sanctions.
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Decree of the Federal Antimonopoly Service of the Urals District of June 19, 2008 No. in case Ф09-4425/08-СЗ, I need to print it, where can I find it?
FEDERAL ARBITRATION COURT OF THE URAL DISTRICT RESOLUTION dated June 19, 2008 N F09-4425 / 08-C3 Case N A60-33621 / 07 The Federal Arbitration Court of the Urals District composed of: presiding Dubrovsky V.I., judges Tokmakova A.N ...
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Compensation of expenses for a representative for the agro-industrial complex?. According to what scheme are the expenses for a representative in the agro-industrial complex compensated? At the request of the party or should it be specified separately in the claim?
In the claim. .with the application of the contract and receipts of payment.On the basis of Part 2 of Art. 110 of the Arbitration Procedure Code of the Russian Federation, the costs of paying for the services of a representative, incurred by the person in whose favor the judicial act, are recovered by the arbitration court from another person participating in the case, within reasonable limits. The Presidium of the Supreme Arbitration Court of the Russian Federation in paragraph 20 of the annex to the Information Letter dated August 13, 2004 N 82 "On Certain Issues of Application of the Arbitration Procedure Code of the Russian Federation" explains that when determining reasonable limits for the costs of paying for the services of a representative, the following may be taken into account, in particular: the rates of expenses for business trips established by legal acts; the cost of economical transport services; time that a qualified specialist could spend on preparing materials; the prevailing cost of lawyers' fees in the region; available data of statistical authorities on prices in the market legal services; the duration of the consideration and the complexity of the case. Evidence confirming the reasonableness of the costs of paying for the services of a representative must be submitted by the party demanding reimbursement of these costs (Article 65 of the Tax Code of the Russian Federation). According to Article 112 of the Arbitration Procedure Code of the Russian Federation, the issues of distribution of court costs are resolved by the arbitration court considering the case, in a judicial act, which ends the consideration of the case on the merits, or in a ruling. The specified ruling may be appealed. The Code does not exclude the possibility of consideration by an arbitration court of an application for the distribution of court costs in the same case and when it is filed after the decision by the court of first instance, decisions by the courts of appeal and cassation instances.
Kirill Uretsky
My husband bought an apartment. Currently collecting documents for tax deduction.. Husband bought an apartment. Now he is collecting documents for tax deduction. I know that it is provided through the return of income tax, i.e. for salary Now his salary is 23 thousand rubles. Those. about 3 thousand rubles will be returned to him monthly. But after 3 years he retires. Tell me, who and how will then (and will) return the money to him?
A special procedure for transferring the balance of the deduction is provided from January 1, 2012 for persons receiving pensions, if they do not have income taxed at a rate of 13% (paragraph 3, clause 3, article 210 of the Tax Code of the Russian Federation, clause 1, article 5 of Law N 330-FZ) . In this case, the unused part of the deduction is carried over to the previous tax periods, but not more than three (Letters of the Ministry of Finance of Russia of 03.02.2012 N 03-04-05 / 7-112, of 01.31.2012 N 03-04-05 / 7-94). For example, pensioner A.S. Pavlov in 2012 bought an apartment for 1,500,000 rubles. The amount of income of a pensioner, taxed at a rate of 13%, for the first three months of 2012 amounted to 90,000 rubles. Since the beginning of the second quarter, he has not received income taxed at a rate of 13%. In 2012, A.S. Pavlov can use a deduction in the amount of 90,000 rubles. Let us assume that the amount of taxable personal income tax pensioner for the previous three years amounted to 1,080,000 rubles. Consequently, A.S. Pavlov is entitled to receive for previous periods only a part of the unused deduction in the amount of 1,080,000 rubles. The balance of the deduction in the amount of 330,000 rubles. (1,500,000 rubles - 90,000 rubles - 1,080,000 rubles) will remain unused.
Alexey Parshak
Tell me, please, I'm selling a cottage that I own for less than a year for 350 thousand rubles. Will the tax charge 13% of the tax from me?
No, he won't. Here is a quote for you from Article 220 of the Tax Code of the Russian Federation. There is definitely a dacha there 1. When determining the size tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: 1) in the amounts received by the taxpayer in the tax period from the sale residential buildings, apartments, rooms, including privatized living quarters, dachas, garden houses or land plots and shares in the said property owned by the taxpayer for less than three years, but not exceeding 1,000,000 rubles in total, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding a total of 250,000 rubles. (as amended by Federal Laws No. 112-FZ of 20.08.2004, No. 144-FZ of 27.07.2006, No. 202-FZ of 19.07.2009, No. 368-FZ of 27.12.2009)
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The State Duma raises excise taxes on alcohol, tobacco and gasoline. The question is, what side did she attach gasoline to tobacco and alcohol ?!
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Law on insemination of cattle? ?))
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There is enough money, just the authorities DO NOT need it. It is more profitable to grow zombified, mentally traumatized people and mold them into what is profitable.
Oleg Yastin
Help solve problems in the civil process, time is in short supply, and help will not hurt. No. 1. Stolyarov KN May 23, 2006 filed a lawsuit with the court. The magistrate, having established that the statement of claim was filed in violation of legal requirements, issued a ruling on leaving the statement without movement, giving the plaintiff a three-day period to correct the shortcomings. On May 26, 2006, KN Stolyarov followed the instructions of the judge listed in the ruling. Has the plaintiff observed the three-day deadline for correcting the shortcomings? From what date should the period established by law for consideration by a justice of the peace of a civil case be calculated, indicate the date of expiration of this period? No. 2. On February 20, 2006, Rybnikov K.S. filed a petition with the court to restore the missed procedural deadline for filing comments on the minutes of the court session of February 12, 2006. The petition was denied. The ruling stated that the petition was not subject to satisfaction on the following grounds. According to Art. 231 of the Code of Civil Procedure of the Lipa, participating in the case, and their representatives, within five days from the date of signing the protocol, have the right to submit their comments in writing, which they did not do, and the law does not provide for filing a petition with the court to restore the deadline for submitting comments on the protocol. Is the ruling of the court justified? No. 3 Turgai city court satisfied the claim of G. T. Stupin against the city administration. The defendant filed a cassation complaint against the court decision. The judge issued a ruling to leave the complaint without motion on the grounds that it had not been paid with state duty. The city administration filed a private complaint against the judge's decision, pointing out that, in accordance with the Tax Code of the Russian Federation, local governments are exempted from paying state fees when applying to the court. Are there grounds for a private complaint? No. 4 The case on the claim of Pukhov K. M. to Sitnikov S. S. was considered in the absence of the defendant in the order of proceedings in absentia. The judge proceeded from the fact that since the place of residence of the defendant is unknown and the court has information about this from the last place of residence of Sitnikov, the court notices were sent to the address of the defendant known to the court and, therefore, are considered delivered. The case contained a postal notice stating that the telegram with which the defendant was informed about the court session was not delivered, since the addressee was absent, and a court summons with a note that S.S. Sitnikov does not live at this address and his place of residence is unknown . Sitnikov appealed the court decision, indicating that he could not participate in the consideration of the case, since court notices were sent to the address of his permanent registration, which was indicated by the plaintiff in the statement of claim, but he did not live at this address for several years. The decision, what content should the court of cassation instance make?
And I also have a shortage of time, only it costs money ...
Daniil Malyutin
VAT exemption if the parent is the only one and the child is disabled
the deduction for personal income tax will be 2000 rubles.
Claudia Petrova
Tax refund for two apartments. We bought an apartment for 860,000 rubles. , half a year ago, we want to sell it, take a mortgage and buy an apartment for 1,600,000 rubles. What should we do, tell me first to file for a tax refund for 860 thousand, and then for 1,600,000 rubles. Or can it be done at the same time? And you need to serve two blurry people for different amounts, or you can one family member. After all, the tax is returned only once in a lifetime. And what taxes should be paid from these sums?
A tax deduction is provided from amounts up to 2 million, so decide for yourself how best to proceed. An apartment sold for 860 thousand rubles is not taxed, because the price of the apartment you are selling is less than one million rubles.
Zoya Fedorova
Please tell me how to fill in and send the 2-NDFL report. The organization is an individual entrepreneur. We buy meat from persons. What income code to put in 2-personal income tax, or maybe a deduction code so that these incomes are not taxed.
Art. 217 of the Tax Code Income not subject to taxation (exempted from taxation): 13) income of taxpayers received from the sale of livestock products grown in private farms located on the territory of the Russian Federation (both in live form and slaughter products in raw or processed form ), crop products (both natural and processed) . The income specified in the first paragraph of this paragraph shall be exempt from taxation, subject to the following conditions: - if the total area land plot(plots) , which (which) is (simultaneously) on the right of ownership and (or) other right of individuals, does not exceed the maximum size established in accordance with paragraph 5 of Article 4 federal law dated July 7, 2003 N 112-FZ "On personal subsidiary plots"; - if the taxpayer maintains a personal subsidiary plot in the indicated areas without involving employees in accordance with the labor legislation. For exemption from taxation of the income specified in the first paragraph of this paragraph, the taxpayer shall submit a document issued by the relevant local government, the board of a horticultural, horticultural or dacha non-profit association of citizens, confirming that the products sold were produced by the taxpayer on owned (belonging) to him or his family members land plot (plots) used (used) for personal subsidiary farming, summer cottage construction, gardening and horticulture, indicating information on the size of the total area of the land plot (plots); If it meets these conditions, then personal income tax is not paid and the certificate is not filled out. 2. If not, then physical. the person himself submits a 3-NDFL declaration at the end of the year. I think you indicate code 4800 in the 2-NDFL certificate.
Sergei Piorkovskiy
Do I need a settlement agreement if the prepayment has already been returned? We filed a lawsuit with Arb. court, the court accepted it in summary proceedings. By April 11, we need to submit a settlement agreement to the court if it is reached. The defendant returned the entire amount of the advance payment (which is the subject of the claim) on March 26, that is, before the conclusion of the settlement agreement. Do we need to retroactively enter into a settlement agreement or withdraw the claim? The amount was returned without legal costs ...
So you need legal fees? Do you want to refund them? Then refuse the claim in connection with the voluntary return of the advance payment, but no reimbursement of expenses judicial practice on issues related to the distribution between the parties of court costs for the services of lawyers and other persons acting as representatives in arbitration courts"13. The plaintiff's waiver of the claim in the event of the defendant's voluntary satisfaction of the stated requirements after the initiation of proceedings in the case by the court is not a basis for refusing to reimburse the court costs for payment for the representative's services. Open joint-stock company petitioned for reimbursement of legal costs for the services of a representative. The court of first instance denied the petition, because in the course of the proceedings, the company abandoned the claim in connection with the voluntary fulfillment of the obligation by the defendant. The proceedings were terminated. The Court of Appeal annulled the decision of the Court of First Instance to refuse to recover court costs on the following grounds. Refusing to satisfy the claim for reimbursement of court costs, the court of first instance proceeded from the fact that if the debtor voluntarily fulfills the obligation and the plaintiff waives the claim at the stage of the preliminary court session, the court costs are not subject to reimbursement, since the court terminated the proceedings on the case, and did not accept the court order. act in favor of the plaintiff. However, this conclusion contradicts the provisions of the RF APC. The Claimant has incurred the costs of the attorney's fees related to the preparation of statement of claim and with representation of his interests in the preliminary court session. When issuing a ruling to terminate the proceedings, the court resolves the issue of the distribution of court costs in accordance with Article 112, Part 1 of Article 151 of the Arbitration Procedure Code of the Russian Federation, guided by the general principle of attributing court costs to the parties in proportion to the amount of satisfied claims (Part 1 of Article 110 of the Code). Based on the foregoing, in this case, the requirements were subject to satisfaction.
Karina Ilyina
Are there any restrictions for private farming? can the tax force to register farming, individual entrepreneurs, LLC?
Read the Federal Law of the Russian Federation of July 7, 2003 N 112-FZ "On personal subsidiary plots." The main restrictions on the size of the plot, it is set local law. Only family members can work on the site, there can be no hired workers. Unlike a farm, a personal subsidiary plot is maintained in order to meet the family's own food needs. Accordingly, only the surplus of the resulting product can go on sale. At the same time, the amount of these surpluses is not regulated by laws. The tax authorities cannot force you to register for doing business. This is your right, not an obligation. They may try to accuse you of non-payment of personal income tax, but in accordance with subparagraph 13 of the first part of Article 217 of the Tax Code of the Russian Federation, the income of individuals received by them from the sale of cattle grown in private farms is not subject to taxation (exempted from taxation). livestock products, crop production, floriculture and beekeeping, both in natural and processed form. These incomes are exempt from taxation, subject to the provision by the citizen of a document issued by the relevant local self-government body, confirming that the products sold were produced on a land plot owned by the citizen or members of his family, used for personal subsidiary farming.
Antonina Dorofeeva
Are household income taxable?
If you are an individual, then your income received from the sale of livestock products grown in private farms located on the territory of the Russian Federation (both in live form and slaughter products in raw or processed form), crop products (both in natural, and in a processed form) are NOT subject to personal income tax (paragraph 13 of Article 217 of the Tax Code of the Russian Federation). With simultaneous observance of the following conditions: 1. the total area of the land plot (plots), which (which) is (simultaneously are) on the right of ownership and (or) other right of individuals, does not exceed the maximum size established in accordance with paragraph 5 of Article 4 Federal Law of July 7, 2003 N 112-FZ "On personal subsidiary plots" (This size is 0.5 ha. At the same time, maximum size the total area of land plots may be increased by the law of the subject of the Russian Federation, but not more than five times. Therefore, see the law of your region) 2. The taxpayer maintains personal subsidiary plots in these areas without involving employees in accordance with labor legislation.
Alexey Bezstuzhev
sold a house for 950 thousand, how much tax will you have to pay?
personal income tax? Not at all. (See Tax Code of the Russian Federation) 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: (as amended ...
Svetlana Blinova
Help! Gentlemen, please provide the federal law "On the Basics tax system in the Russian Federation" in 1991.. We need the full version, without deletions like "cancel" or "no longer valid." Thanks in advance!
December 27, 1991 N 2118-1 RUSSIAN FEDERATION LAW ON THE FOUNDATIONS OF THE TAX SYSTEM IN THE RUSSIAN FEDERATION Federal Laws No. 9-FZ of 01.07.1994, No. 121-FZ of 21.07.1997, No. 138-FZ of 31.07.1998, No. 147-FZ of 31.07.1998, No. 149-FZ of 31.07.1998, No. 149-FZ of 31.07 .1998 N 150-FZ, dated 10/22/1998 N 160-FZ, dated 11/18/1998 N 173-FZ, dated 12/29/1998 N 192-FZ, dated 02/10/1999 N 32-FZ, dated 06/17/1999 N 112- FZ, dated 07/08/1999 N 142-FZ, dated 08/05/2000 N 118-FZ (as amended on 03/24/2001), dated 08/06/2001 N 110-FZ, dated 08/08/2001 N 126-FZ, dated 11/27/2001 N 148-FZ, dated 29.12.2001 N 187-FZ, dated 31.12.2001 N 198-FZ, dated 24.07.2002 N 104-FZ, dated 24.07.2002 N 110-FZ, dated 31.12.2002 N 191-FZ, dated 12/31/2002 N 193-FZ, as amended by the Decrees of the Constitutional Court of the Russian Federation of 10/12/1998 N 24-P, 07/15/1999 N 11-P, 01/30/2001 N 2-P, Federal Law of 12/27/2002 N 182-FZ) ConsultantPlus: note. On January 1, 1999, part one of the Tax Code of the Russian Federation was put into effect, and on January 1, 2001, part two of the Tax Code of the Russian Federation. This Law determines general principles building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities. Chapter I. GENERAL PROVISIONS Articles 1 to 17 ceased to be in force on January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. Chapter II. TYPES OF TAXES AND THE COMPETENCE OF STATE AUTHORITIES Article 18. Types of taxes levied on the territory of the Russian Federation 1. Has become invalid since January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. 2. The competence of public authorities in resolving issues of taxes is determined in accordance with this Law and other legislative acts. By Resolution of the Constitutional Court of the Russian Federation of March 21, 1997 N 5-P, the second paragraph of paragraph 2 of Article 18 was recognized as corresponding to the Constitution of the Russian Federation. State authorities of all levels are not entitled to introduce additional taxes and mandatory contributions that are not provided for by the legislation of the Russian Federation, as well as to increase the rates of established taxes and tax payments. (the paragraph was introduced by the Law of the Russian Federation of 16.07.1992 N 3317-1) 3. Acts of the legislation of the Russian Federation on taxes and fees may provide for the establishment of special tax regimes(taxation systems), in accordance with which a special procedure for calculating and paying taxes is introduced, including the replacement of the totality of taxes and fees provided for by Articles 19-21 of this Law with one tax. ConsultantPlus: note. Currently, there are special tax regimes: - for small businesses (Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system"; Chapter 26.3 of the Tax Code of the Russian Federation "The system of taxation in the form of a single tax on imputed income for certain types of activities"); - in special economic zones (Federal Law No. 13-FZ of January 22, 1996 "On the Special Economic Zone in the Kaliningrad Region", Federal Law No. 104-FZ of May 31, 1999 "On the Special Economic Zone in the Magadan Region"); - for organizations registered as taxpayers with the tax authorities of closed administrative-territorial entities (Law of the Russian Federation of July 14, 1992 N 3297-1 "On a closed administrative-territorial entity"); - when executing production sharing agreements (Federal Law No. 225-FZ of December 30, 1995 "On Production Sharing Agreements"); - for agricultural producers (Chapter 26.1 of the Tax Code of the Russian Federation). The establishment and implementation of special tax regimes do not apply to the establishment and implementation of new taxes and fees. The cases and procedure for the application of special tax regimes are determined by acts of the legislation of the Russian Federation on taxes and fees. (Clause 3 was introduced by the Federal Law of December 29, 2020
Egor Shkurko
Tax deduction... see ext. I am registered on another vein. area. When selling this apartment and buying another (larger), if I am the buyer and, accordingly, all documents will be drawn up for me, will I be able to receive a tax deduction in the future. The purchase is the first, I know that this is possible, but the nuances are of interest. , I think the situation is not out of the ordinary, maybe someone came across?
Property deductions are regulated by article 220 of the Tax Code of the Russian Federation. When selling the wife’s apartment, since she is the owner, she will conclude a contract of sale, respectively, she will use a tax deduction when selling property, because the apartment has been owned for more than 3 years, which means the deduction will be in full the cost that is written in the purchase contract -sales, personal income tax 13% she does not need to pay. If you are the owner new apartment will use property deduction on the basis of Article 220 of the Tax Code of the Russian Federation, the total amount of the property tax deduction provided for by this subparagraph cannot exceed 2,000,000 rubles, excluding amounts used to pay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer for new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them. (As amended by federal laws of 27.07.2006 N 144-FZ, of 26.11.2008 N 224-FZ) The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment Money taxpayer for expenses incurred (receipts for credit orders, bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents). Repeated granting to the taxpayer of the property tax deduction provided for by this subparagraph is not allowed. If a property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used. (Item 2 as amended by Federal Law No. 112-FZ of 20.08.2004)
Stepan Feivel
a sample power of attorney for the right to sign and submit reports to the FIU please .. who has the correct version of such a power of attorney, please send. thanks in advance
Power of Attorney 01.08.10 St. Petersburg By this power of attorney, the organization "Zasada" LLC TIN 7813666666 Represented by the General Director Petrov A.A. 13 department of the Federal Migration Service of Russia for St. Petersburg and the Leningrad Region in the Vyborgsky district of the mountains. Petersburg on December 21, 2007. Represent the interests of the organization Zasada LLC TIN 7813666666 in the UPFR of the Petrogradsky district of St. Petersburg, submit information for 2010, sign protocols. The power of attorney was issued for a period up to December 31, 2010 without the right of substitution. CEO ZasadaKh LLC Petrov A. A.
Kristina Kudryavtseva
how to get a citizen of Belarus to work? And how should taxes be deducted! I work for a year and don't pay taxes
The procedure for hiring citizens of the Republics of Belarus and Kazakhstan is fixed in
Petr Padyshev
With a salary of 2500, how much should an employee receive in his arms if he has two children?
Two thousand one hundred and seventy-five euros!
Claudia Molchanova
07/28/14, Eid al-Fitr, if the parent organization is located in Orenburg?
Article 112 of the Labor Code of the Russian Federation defines non-working holidays in the Russian Federation. At the same time, the current legislation allows the constituent entities of the Russian Federation to establish non-working holidays on their territory ...
Evgenia Smirnova
How is the tax paid? There are two properties, both owned for less than 3 years. Both properties are for sale. Is personal income tax paid on each property separately or on the total amount of all sales?
1 million deduction you get once a year
Victoria Shcherbakova
Can I get a tax deduction when buying an apartment for a minor child
Of course you can, if you are officially arranged and pay personal income tax. Moreover, in the future (when the child grows up), he retains the right to use the deduction (if he buys a home).
Yuri Firyubin
What tax will be obtained if the apartment was sold for 4300 thousand (two owners) and another apartment was bought with this money
the tax calculation does not depend on the purposes for which the money from the sale of the apartment is spent. if the apartment has been owned for more than three years, then you do not need to pay tax. if less, then the tax is charged according to one of two scenarios: 1. accruals from an amount exceeding 1 million rubles, i.e. in your case, from 3300 tons, the tax is 13% = 990 tons. R. for this reason, many in the contract put the cost of the apartment no more than 1 million. 2. accrual from the difference in the cost of buying and selling. when buying an apartment, it is possible to receive a tax deduction from an amount not exceeding 2 million rubles. , i.e. 260 t. can be recovered through the "non-withholding" of payroll tax. Everyone has this opportunity once in a lifetime.
Julia Zhuravleva
about alimony. If I do not want to tell my wife where I currently work, but continue to pay the full amount of alimony awarded to me 4 months ago, the court. Will the bailiff look for me on tax bases?
I think so - until the enforcement proceedings are closed
Article 112. Circumstances mitigating and aggravating liability for committing a tax offense 1. Circumstances mitigating liability for committing a tax offense are: 1) committing an offense as a result of a combination of difficult personal or family circumstances; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. ... Article 114. Tax Sanctions 3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times in comparison with the amount established by the relevant article of this Code. ... try to refer to the fact that the offense was committed for the first time and there are no harmful consequences for the budget. there were times when this was taken into account. Failure to file a tax return refers to formal compositions and qualifies as an offense, regardless of the presence or absence of consequences in the form of non-payment of taxes.
Individual entrepreneurs provided information on the average number of employees up to this year ... From the reporting for 2013, individual entrepreneurs without employees Information on the average headcount is not handed over ... The penalty for failure to submit the Information is 100 rubles .. . In your case, for 2011 and 2012 the fine is 100 x 2 = 200 rubles. Tax amnesty - 3 years... In August 2013, a new version of Article 80 of the Tax Code of the Russian Federation came into force, which obliges to provide information on the average number of organizations and only those individual entrepreneurs who have employees. If you had no employees in the past year, then you do not need to submit a report on the average headcount. We remind you that earlier entrepreneurs in this case submitted a report with zero.
Artists are invited to conduct a cultural and entertainment program for the New Year's Eve. Civil law contracts are concluded with them. But since these costs are not aimed at generating income, they are also not taken into account when calculating income tax (clause 1, article 252 of the Tax Code of the Russian Federation). Unified social tax on payments to artists is also not charged. Example. The organization rented a banquet hall for New Year's Eve and ordered a gala dinner. The rent amounted to 17,700 rubles. , including VAT - 2700 rubles. The cost of the festive feast was 94,400 rubles. , including VAT - 14,400 rubles. Artists who prepared an entertainment program were invited to the banquet. They signed a civil law contract for the provision of services. The total amount of accruals under the contract amounted to 30,000 rubles. without VAT. Artists are not individual entrepreneurs. The listed expenses are not taken into account when taxing profits. In accounting, the New Year's Eve will be reflected as follows: Debit 60 Credit 51112 100 rubles. (17,700 + 94,400) - payment for renting a banquet hall and a gala dinner was transferred; Debit 91-2 Credit 6,095,000 rubles. (94 400 - 14 000) + (17 700 - 2700) - expenses for renting a banquet hall are reflected; Debit 19 Credit 6017 100 rubles. - VAT is allocated from the amount of expenses for renting a banquet hall and a gala dinner. Value added tax on expenses is not deductible, since goods (works, services) were purchased for tax-free operations (clause 1 clause 2 article 171 of the Tax Code RF). Then it is reflected in other expenses: Debit 91-2 Credit 1917 100 rubles - VAT debited on expenses. Should the cost of the gala dinner be included in the income of the organization's employees? There are two points of view on this. On the one hand, the employee's income includes all payments in kind (clause 1, article 210 of the Tax Code of the Russian Federation). This rule assumes that income must be targeted, that is, it must be received by specific individuals. In this case, it is impossible to establish exactly what amount of income was received by each person who participated in the holiday. Therefore, the organization has the right not to withhold personal income tax. This is also confirmed by paragraph 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of June 21, 1999 N 42. On the other hand, paragraph 3 of Art. 24 of the Tax Code establishes that the organization is obliged to keep records of income paid to taxpayers personally for each taxpayer. Therefore, during the audit, the tax inspectorate has the right to require data on personalized accounting of income received by an employee who took part in festive events. And consequently, to charge additional personal income tax. The next stage is the reflection in accounting for the cost of musical arrangement: Debit 91-2 Credit 7030 000 rubles. - accrued remuneration to artists; Debit 70 Credit 683,900 rubles. (30,000 rubles x 13%) - personal income tax was charged on the remuneration of artists; Debit 70 Credit 5026 100 rubles. - a fee was paid to the artists. Unlike employees of personal income tax, the organization is obliged to withhold from the income of artists. At the same time, at the request of the artist, he can be granted a professional tax deduction in the amount of actually incurred expenses or in the amount of 20 percent of the income received (clause 3 of article 221 of the Tax Code of the Russian Federation, article 111,112 of the Tax Code of the Russian Federation: Article 111. Circumstances excluding the guilt of a person in committing 1. Circumstances excluding the guilt of a person in committing a tax offense are recognized: 1) the commission of an act containing signs of a tax offense due to a natural disaster or other extraordinary and insurmountable circumstances (these circumstances are established by the presence of well-known facts, publications in the media and other in ways that do not require special means of proof); 2) the commission of an act containing signs of a tax offense by a taxpayer - an individual who, at the time of its commission, was in a state in which this person could not be aware of his actions or manage them due to a disease state (these circumstances are proved by submitting documents to the tax authority , which, in terms of meaning, content and date, refer to the tax period in which the tax offense was committed); 3) fulfillment by the taxpayer (payer of the fee, tax agent) written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence ( the specified circumstances are established in the presence of the relevant document of this body, in terms of meaning and content relating to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document). The provision of this subparagraph shall not apply if the specified written explanations are based on incomplete or inaccurate information provided by the taxpayer (payer of the fee, tax agent); 4) other circumstances that may be recognized by the court or tax authority considering the case as excluding the person's guilt in committing a tax offence. 2. In the presence of the circumstances specified in paragraph 1 of this article, a person is not subject to liability for committing a tax offense. Article 112. Circumstances mitigating and aggravating liability for committing a tax offense 1. Circumstances mitigating liability for committing a tax offense are: 1) committing an offense as a result of a combination of difficult personal or family circumstances; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. 2. An aggravating circumstance shall be the commission of a tax offense by a person previously held accountable for a similar offense. 3. A person from whom a tax sanction has been levied shall be deemed to have been subject to this sanction within 12 months from the date of entry into force of a court decision or a tax authority.
Julia Mironova
Kazakhstan LLP did not submit any reports to the tax authorities, what can be done to somehow reduce the fine. LLP is inactive due to the illness of the founder for four quarters did not submit any reports to the tax office, for this reason, not small fines threaten, like about 300,000 directors, the LLP does not have any members at all, there is no money in the account, the founder is also 70 years old, what can be done to somehow reduce the fine
You can write an application to the tax office and refer to Art. 112 of the Tax Code of the Russian Federation Circumstances mitigating responsibility for committing a tax offense are recognized: 1) the commission of an offense due to a combination of difficult personal or family circumstances; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. In the presence of at least one circumstance mitigating liability, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of this Code.
