The company does not conduct business, there is no cash flow on its accounts. If I did not submit a single (simplified) declaration within the prescribed period, what consequences might this entail?

When is a single (simplified) declaration submitted?

According to paragraph 2 of Art. 80 of the Tax Code of the Russian Federation, a single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the elapsed quarter, half-year, nine months, or calendar year.

It can only be submitted if the following conditions are met:

The organization (entrepreneur) does not have objects of taxation for taxes in respect of which it (he) is recognized as a taxpayer;

During the reporting period, there were no transactions that resulted in the movement of funds in bank accounts (at the organization's cash desk).

If at least one of these conditions is not met, a single (simplified) declaration cannot be submitted, and reporting must be done by filing returns for specific taxes.

The tax authorities do not monitor the taxpayer’s availability of taxable items in the current reporting period, as well as the movement of funds in his accounts (at the cash desk). Therefore, they do not know whether a company that does not operate must report for the current reporting period with a single (simplified) return or is required to submit returns for specific taxes. In this regard, the following situations are possible:

1) the company, after the expiration of the established deadlines, did not submit either “zero” declarations or a single (simplified) declaration;

2) the company submitted a single (simplified) declaration, but in violation of the deadline.

Declarations not submitted

In letter dated November 26, 2007 No. 03-02-07/2-190, the Ministry of Finance of Russia indicated that in the case where the taxpayer did not fulfill his obligation to file a tax return in relation to a specific tax and did not submit a single (simplified) tax return, the tax authority has the right to require him to submit a tax return for a specific tax in accordance with the established procedure. And in this case, failure to submit such a declaration is grounds for bringing him to justice under Art. 119 of the Tax Code of the Russian Federation.

Let us recall that Art. 119 of the Tax Code of the Russian Federation provides for a fine in the amount of 5% of the amount of tax not paid on time on the basis of the declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1000 rubles. The Plenum of the Supreme Arbitration Court of the Russian Federation in paragraph 18 of Resolution No. 57 of July 30, 2013 “On some issues arising when arbitration courts apply part one of the Tax Code of the Russian Federation” clarified that the absence of a taxpayer’s arrears on the declared tax or the amount of tax payable on the corresponding declaration does not releases him from responsibility. In this case, established by Art. 119 of the Tax Code of the Russian Federation, the fine is subject to collection in a minimum amount of 1000 rubles.

Thus, if a company, after the deadline for filing specific tax returns for the corresponding period, has not submitted either a single (simplified) return or “zero” returns, the tax authorities may fine it for failure to submit “zero” returns in the amount of 1,000 rubles. for each.

Please note that if returns are not submitted to the tax authority within ten days after the deadline for filing specific tax returns, tax authorities have the right to suspend transactions on the organization’s accounts. This is provided for in sub-clause 1 clause 3 art. 76 Tax Code of the Russian Federation. Moreover, such a measure can also be applied in cases where the taxpayer does not have the amount of tax to pay based on the results of a specific tax period (resolution of the Federal Antimonopoly Service of the West Siberian District dated June 27, 2012 in case No. A45-16695/2011).

Simplified declaration submitted late

Now let's look at the consequences that occur when a single (simplified) declaration was nevertheless submitted, but in violation of the deadline.

According to the Ministry of Finance of Russia (letter dated July 3, 2008 No. 03-02-07/2-118), for failure to submit a single (simplified) declaration on time, you can only be fined under clause 1 of Art. 126 of the Tax Code of the Russian Federation. This provision provides for liability for failure to provide the tax authority with information necessary for tax control in the form of a fine of 200 rubles. for each document not submitted. The financiers justified their conclusion as follows. A single (simplified) tax return is inherently different from a tax return, which is a written statement by the taxpayer for a specific tax on the relevant object of taxation, the tax base, tax benefits, the calculated amount of tax and (or) other data that serves as the basis for the calculation and payment of this tax. Article 119 of the Tax Code of the Russian Federation establishes liability for failure to submit a tax return for a specific tax in the form of a fine, a multiple of the amount of this tax, subject to payment (surcharge) on the basis of this declaration. Therefore, its provisions are not applicable to a situation where a single (simplified) declaration is not submitted on time.

The courts do not support the financiers' position. Thus, the FAS of the East Siberian District, in a resolution dated April 28, 2012 in case No. A69-1871/2011, considered the situation when tax authorities fined an organization under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation for late submission of a single (simplified) declaration. The court considered the application of this rule unfounded. In his opinion, a single (simplified) tax return is a tax return of a simplified form for taxpayers specified in paragraph 2 of Art. 80 Tax Code of the Russian Federation. The Tax Code provides for a special rule on liability for failure to submit a tax return - Art. 119 of the Tax Code of the Russian Federation. Therefore, for failure to submit a single (simplified) declaration on time, it should be applied, and not Art. 126 of the Tax Code of the Russian Federation.

AS of the Volga-Vyatka District in the recommendations of the Scientific Advisory Council “Issues of the application of tax legislation” (approved by the decision of the Presidium of the AS of the Volga-Vyatka District, protocol dated June 17, 2015 No. 3) answering the question under which article of the Tax Code of the Russian Federation the offense is subject to qualification, expressed in the failure to submit a single (simplified) tax return within the prescribed period, gave a clear answer - this offense is punishable under paragraph 1 of Art. 119 of the Tax Code of the Russian Federation with a fine of 1000 rubles. A similar conclusion is contained in the decisions of the Moscow District Arbitration Court dated January 26, 2015 No. F05-16047/2014 in case No. A40-26633/2014, the FAS East Siberian District dated May 12, 2012 in case No. A69-1872/2011.

Please note: if a single (simplified) declaration is submitted after the deadline for submitting returns for specific taxes, but before the tax authority makes a decision to prosecute for failure to submit “zero” returns, the fine will also be 1,000 rubles. An analysis of arbitration practice shows that in such a situation, tax authorities will fine precisely for failure to submit a single (simplified) declaration on time, and not for failure to submit “zero” declarations (resolution of the Federal Antimonopoly Service of the North-Western District dated April 30, 2014 No. F07-2761/2014 in the case No. A56-63059/2013, dated 09/06/2010 in case No. A05-19520/2009).

If you have received any income that is subject to declaration (for example, you sold an apartment or a car), then before April 30 of the next year you are required to submit a declaration to the tax authority, and before July 15 - to pay the income tax calculated in the declaration (more details Filing Deadline 3-NDFL declaration and tax payment). A logical question is what will happen if you do not file a return on time or do not pay tax. In this article, we will take a closer look at the legal consequences of failure to file a return and failure to pay income taxes.

We will divide situations into three main groups and consider them separately:

1. if you did not submit a return on time, according to which you do not have to pay tax (“zero return”);
2. if you did not submit a return on time, as a result of which you had to pay tax;
3. if you submitted your return on time, but did not pay the tax on time.

If, based on the results of the declaration, you have no tax to pay

If you did not file a “zero return” on time (a return in which deductions fully covered your income and you do not have to pay tax), then:

1. tax authorities will require you to You have submitted your tax return(particularly to confirm that you actually have no tax due)
2. You are in danger fine of 1000 rubles(Article 119 of the Tax Code of the Russian Federation).

Example: in 2015 Lapin A.K. bought a car worth 400 thousand rubles, in 2016 he sold it for 300 thousand rubles. Since he did not receive income (the sale is less than the purchase) and he still has the documents for the purchase, he does not have to pay tax. However, due to the fact that the car belonged to him for less than three years, he must submit a 3-NDFL declaration to the tax authority. If Lapin does not file a return by April 30, 2017, the tax office will send him a notice requiring him to file a return, as well as Lapin A.K. will have to pay a fine of 1000 rubles.

It is also worth noting that if you fail to file a return, you may also encounter problems when interacting with the tax authorities. The tax office may inform you of an overdue obligation, and if you contact the tax office to obtain any certificates or apply for a deduction, the tax authorities will definitely remind you of the unfulfilled obligation, and before providing the necessary documents/deduction, they will ask you to submit a declaration and pay a fine.

If, based on the results of the declaration, you have tax to pay

If, based on the results of the declaration, you have tax to pay, but you have not filed a declaration, then:

1. According to Article 119 of the Tax Code of the Russian Federation (“Failure to submit a tax return”), you face a fine of 5% of the tax amount for each month of delay(starting from May 1), but not more than 30% of the total amount
2. If you have not filed a declaration and also have not paid tax by July 15, then you face fine of 20% of the tax amount under Article 122 of the Tax Code of the Russian Federation (“Non-payment or incomplete payment of tax (fee)”).
   It is important to note here that this penalty can only be applied if the tax office has discovered non-payment of tax. If, before notifying the tax authority, you discovered it yourself, paid the tax and penalties, then the tax authority does not have the right to apply this fine to you.
   The note: the same article of the tax code may entail a fine of 40% of the tax amount (instead of 20%) if the failure to pay was committed intentionally. However, in practice, it will be quite difficult to prove the intentionality of non-payment to the tax authority.
   Please note that this fine can only be issued if the tax authority itself has discovered that you have not filed a return. If you filed a declaration and paid the tax and penalties before he sent you a notice, he has no right to issue a fine for concealing income.
3. If you have not filed a return and also have not paid tax by July 15, then you will also have to pay income tax penalties in the amount of 1/300 of the refinancing rate Central Bank of the Russian Federation for each overdue day (after July 15)
4. If you had to pay tax in the amount of more than 600 thousand rubles. (for example, you sold an apartment received as an inheritance for 5 million rubles), but did not file a declaration and did not pay the tax before July 15, then you may also fall under Article 198 of the Criminal Code of the Russian Federation (Tax evasion and (or ) fees from an individual)

Example: in 2015 Muromtsev A.I. inherited an apartment and immediately sold it for 3 million rubles. The amount of tax that Muromtsev had to pay upon sale: 3 million rubles. x 13% = 390 thousand rubles. Muromtsev did not know that he had to file a return with the tax authority and pay income tax, and, accordingly, did nothing.

At the end of July 2016, Muromtsev received a notification from the tax office that he must declare the sale of the apartment.

If Muromtsev immediately after receiving the notification files a declaration and pays tax (with penalties), then he only faces a fine of 5% of the tax for each late month after filing the declaration: 3 months (May, June, July) x 5% x 390 thousand .rub. = 58,500 rub.

If Muromtsev does not submit a declaration, then the tax authority will also have the right to hold him accountable under Article 122 of the Tax Code of the Russian Federation and collect an additional fine of 20% of the tax amount (78 thousand rubles)

If you filed a return but did not pay the tax on time

If you filed a 3-NDFL declaration on time, but did not pay the tax calculated on this declaration on time (by July 15), then neither Article 119 nor Article 122 of the Tax Code of the Russian Federation can be applied to you. The only thing you face is a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each late day of tax payment.

Imposes an obligation on subjects to submit reports to the regulatory authority, if provided for in the relevant legislation. The payer sends the documents to the inspectorate at the place of registration. The Tax Code provides for liability for failure to submit a declaration.

General information about reporting

The declaration is a written statement of the payer about the objects of taxation, income received and expenses incurred. In this document, the subject also indicates information about the sources of funds, benefits, the base, the calculated amount of the obligatory payment to the budget or other information that serves as the basis for the calculation and payment of the fee. This clarification is present in Art. 80 NK. requires the submission of reports on each payment subject to deduction to the budget, unless otherwise established by law.

Art. 119 NK

In accordance with paragraph 6 of Article 80, the declaration is submitted to the tax authority within the time limits established by law. Failure to comply with this instruction is a violation. For failure to submit a declaration on time, Art. 119 NK. It should be borne in mind that payment of the accrued payment amount to the budget does not exempt the subject from punishment for failure to comply with the established procedure. This means that in case of repayment of the imputed fee, the sanction will not be determined in the minimum amount. Its value will be calculated based on the amount of mandatory payment indicated in the reporting.

What fines does the tax office impose on entities?

Sanctions for payers who violate the procedure for submitting reports to the control body are provided for in paragraphs 1 and 2 of Art. 119. The fine for failure to submit a tax return at the place of registration of the subject is 5% of the amount of payment subject to deduction (addition) to the budget and specified in the document. Accrual is carried out for each full or partial month from the date established for reporting. In this case, the fine for failure to submit a tax return cannot be more than 30% of the calculated fee, but not less than 100 rubles. This procedure is considered common for all payers. Art. 119 of the Tax Code also provides for increased sanctions for violation of the reporting procedure. In particular, the penalty for a tax return may be 30% of the payment amount if the entity has not submitted documentation for more than 180 days. from the date established by law. Moreover, starting from the 181st day, he will be charged 10% of the fee indicated in the reporting for each month (incomplete or full).

Nuances

The monetary penalty for failure to provide on time in case of an incorrectly calculated amount of the obligatory payment is determined in accordance with what is payable, and not erroneously indicated in the reporting. The subject must also keep in mind that if the amount of the fee according to calculations is equal to zero, the subject remains obligated to submit documentation. The Presidium of the Supreme Arbitration Court No. 71 of 2003 states that the absence of the payer at the end of a specific period of the amount to be paid does not in itself exempt him from the need to prepare and submit reports. Thus, the penalty for failure to submit a tax return will be assessed regardless of the results of the calculation.

Aggravating circumstances

In practice, the question often arises: does the control body have the right to increase the amount of the penalty in the event of a repeated violation of the reporting procedure? The answer to it is contained in paragraph 2 of Art. 112. It says that in the presence of the circumstances provided for in paragraph four of Art. 114, the fine for failure to submit a tax return increases by 100%. In paragraph 2 of Art. 112, an aggravating circumstance is established - the commission of a violation by a person to whom sanctions have previously been applied for a similar offense. Clause 3 of this norm contains an indication of the limitation period for bringing to responsibility. Thus, a double amount can be recovered if 12 months have not passed from the date of the first punishment. Circumstances aggravating or mitigating liability are established by the tax authority or court and are taken into account when applying sanctions. Thus, in accordance with the above, the control body has the right to recover double the amount.

Differentiation of violations

Quite often the question arises about the legality of imposing a monetary penalty for failure to submit payments, and not for failure to submit a VAT return or other mandatory deduction. It should be noted that the procedure for applying sanctions in such cases varies. The procedure for submission and the target date for sending payments, the rules and form of completion are regulated by Art. 80 NK. The same article applies to the declaration. Nevertheless, these concepts themselves are not identical. If the document does not contain signs of a declaration, then the application of punishment under Art. 119 is illegal. In this case, Art. 126. It says that a monetary penalty in the amount of 50 rubles is applied to an entity that has not submitted documents or other information provided for in the Tax Code and legislative acts. for each document.

Explanations of the Presidium of the Supreme Arbitration Court

Clause 15 of Letter No. 71 states that an organization cannot be charged a fine for failure to submit a VAT return or other fee if the legislation on a specific payment distinguishes between the concepts of reporting and calculation. A similar explanation is provided in Resolution of the Presidium No. 15356/04. It says that when assessing a payment on its merits, regardless of its name, one should take into account the concepts of fees and taxes established by law. Let's look at an example. The court heard a case in which the organization did not provide a declaration (settlement) for transactions with securities. At their core, payments related to the turnover of shares act as a fee. That is, these are contributions, the payment of which acts as one of the conditions for government agencies to carry out legal actions in relation to this organization. In particular, we are talking about granting certain rights or issuing licenses (permits). Thus, the payment by its nature is an issue fee for transactions with securities. Failure to provide a declaration (calculation) for its payment cannot serve as a basis for the application of Art. 119 NK.

Electronic form

Certain changes have been made to the current legislation. In accordance with them, the obligation of the subject to submit reports to the control body in electronic form is provided. Since 2007, it has been charged to payers with more than 250 employees, and since 2008 - more than 100 people. This obligation is fulfilled by subjects by sending relevant information using telecommunication channels. It should be noted that for failure to submit a declaration (3-NDFL or other mandatory payment) in the proper form, sanctions of Article 119 of the Tax Code may also be applied. Explanations on this issue are provided in Letter of the Ministry of Finance No. 15356/04. The document, in particular, states that submitting reports (calculations) in an improper form or in an unspecified manner is considered as a failure to fulfill the obligation imposed on the payer.

Objectives of sanctions

It must be said that monetary penalties for non-provision act as the most important institution of statehood. Its key goal is to ensure the implementation of the powers of the authorities to control strict compliance with the requirements of the law, the rights and interests (strategic, economic, social) of all participants in legal relations. Monetary recovery is a type of civil liability in general and individual liability in particular. By applying sanctions to violators, the state ensures the maintenance of law and order in a specific area of ​​social and economic interactions.

Specifics of legal regulation

It must be said that the exercise of powers by the authorities to establish liability for tax offenses is impossible without state control over compliance with the rules establishing and regulating the order of public interactions in the field of mandatory budget payments. For this purpose, there is an institution for ensuring the fulfillment of obligations imposed on entities participating in the relevant legal relations.

Compliance and implementation of legislation on fees and taxes could not be fully guaranteed by the state if, while some norms were properly implemented, the implementation of other regulations was purely formal. This, in turn, would lead to their partial or complete loss of their legal value. In this regard, compliance with all norms established by law in a complex, and not only within the framework of the structure of any one specific codified legal act, but also in the general system of all existing regulatory documents, including international ones, will allow the state to create the most favorable, advantageous conditions for intensive and effective economic growth and improvement of all persons involved in the field of tax relations.

Conclusion

The tax liability of entities engaged in economic activities is of great importance for maintaining law and order in the economic sphere of the country. It acts as a key instrument of legal regulation. The mutual fulfillment of assigned duties and the implementation of existing rights by all subjects of tax legal relations contribute to the formation of a legal society in which a high level of the fundamentals of law and order is established. At the same time, obligations, both in general and in a particular sense, should not become a routine activity for the payer, for the failure of which only certain sanctions are provided. They should become for him the necessary realization of his rights, interests and freedoms in the constitutional sense, through which a full-fledged civil society is formed.

The list of documents submitted to tax authorities is small, but the legally approved fine for failure to submit an individual entrepreneur’s declaration and other possible sanctions are much more significant. The regulations for submitting individual entrepreneur reports require compliance with deadlines. It is preferable to provide documentation on time than to be among forgetful debtors.

About reporting in 2017

A tax return is a kind of statement by the taxpayer about income, their origin, expenses, the taxation system he has chosen for his business activities, the benefits he has and other data on the basis of which he calculates and makes payments to the state treasury and various funds (Article 80 Part 1 of the Tax Code of the Russian Federation).

Regardless of the circumstances of their calculation, payment, advance payments, certain obligations or their absence, written information about this, in accordance with paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, the taxpayer must provide it within the allotted time frame. Individuals who fail to file a tax return face fines and other sanctions.

In 2017, territorial bodies of the Federal Tax Service and funds are informed about the activities of private entrepreneurs according to the following parameters:

• selected taxation system (OSNO, simplified tax system, UTII);
• presence or absence of employees;
• additional taxes, if any;
• cash transactions (when making cash payments).

Having chosen the simplified tax system, the entrepreneur is obliged to inform the Federal Tax Service about the functioning of his business in the previous year by the end of April of the coming year. The use of UTII requires quarterly submission of information by the 20th day of the initial month following the reporting quarter. Information on the Unified Agricultural Tax (USAT) is transmitted to tax authorities based on the results of the calendar year no later than the last day of March following the reporting year.

Those working under the patent system do not file a declaration, and individual entrepreneurs who have chosen the general system (OSNO) provide information on the income of individuals (form 3-NDFL) based on the results of the reporting year until the end of April of the coming year and a report on the calculation and payment of insurance payments to the Social Insurance Fund (f. 4-FSS);

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Punishment for irresponsibility

The changes to Art. have been in effect for a year now. 119 of the Tax Code of the Russian Federation on the calculation of penalties for failure to file an individual entrepreneur’s declaration. Collection is calculated from the amount of tax not paid into the treasury within the legally established period. That is, a starting point has been found for determining penalties that did not exist before. The individual entrepreneur’s liability for failure to file a tax return, including a “zero” one, begins 10 working days after the deadline required for filing it.

Table 1. Fines for failure to submit a tax return for individual entrepreneurs

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Violation of deadlines for submitting other information

In addition to the declaration, the following must be submitted: Form 4-NDFL, which provides reporting for the month from the date of receipt of the first income (no later than 5 days after its end), and a VAT declaration for each quarter until the 25th day of the first month of the next quarter.

If there are employees, the following information is provided:

• on the list of employees;
• 2-NDFL certificates for each of them;
• a new certificate 6-NDFL, which is filled out from April 1, 2016 and applies to the entire enterprise as a whole;
• report to the Pension Fund (form RSV-1, SZV-M);
• about other taxes paid on real estate, transport, water resources.

Table 2. Responsibility for violation of deadlines for submitting other reports

Failure to submit a tax return (Kalinin Y.V.)

Article posted date: 08/17/2013

What liability is provided by law for late submission of tax returns?

The declaration is a written statement of the taxpayer or a statement drawn up electronically and transmitted via telecommunication channels using an electronic digital signature about the objects of taxation, about income received and expenses incurred, about sources of income, tax base, tax benefits, calculated amount of tax and (or) about other data serving as the basis for the calculation and payment of tax.

Responsibility for failure to submit a tax return (calculation)

Some taxpayers may face the following unpleasant situation. The tax return was filed on time, but the tax office does not accept it for one of the following reasons:
- there are no documents confirming the identity of the taxpayer, or the taxpayer refuses to present such documents to the tax inspector if the taxpayer submits a declaration (calculation) in person;
- there are no documents confirming the identity and authority of the taxpayer’s authorized representative to submit a tax return (calculation), or confirmation of the accuracy and completeness of the information specified in the tax return (calculation), or the authorized representative refuses to present such documents;
- the tax return (calculation) is not submitted in the established form (format) and not in the established order;
- in the tax return (calculation), submitted on paper, there is no signature of the head of the taxpayer organization or a representative of the taxpayer authorized to confirm the accuracy and completeness of the information specified in the tax return (calculation), and (or) a seal;
- in the tax return (calculation) there is no digital signature of the head of the taxpayer organization, an authorized representative of the taxpayer, or the digital signature does not correspond to the signature of the head of the taxpayer organization, the authorized representative of the taxpayer in the case of submitting a tax return (calculation) in electronic form via telecommunication channels;
- a tax return (calculation) is submitted by the taxpayer (his representative) to a tax authority whose competence does not include the acceptance of this declaration (calculation).
If these grounds exist, the tax inspector informs the taxpayer that the declaration has not been accepted, indicating the reason orally if the declaration is submitted by the taxpayer personally or through a representative, or with a corresponding notification sent by registered mail.
It would seem that the declaration was submitted without violations, but according to the Regulations, the tax inspectorate will not accept it if there are violations. And if the taxpayer does not have time to correct this situation, then the tax inspectorate has grounds to hold him accountable under Art. 119 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated November 7, 2008 N 03-02-07/1-456).
Liability in the form of a fine occurs if the deadline for submitting a tax return is missed even by one business day, so it is not recommended to delay filing it until the last day.
Responsibility for failure to submit a declaration on time entails the collection of a fine in the amount of 5% of the unpaid amount of tax payable (additional payment) on the basis of this declaration, for each full or partial month from the day specified for its submission, but not more than 30% of the specified amount and not less than 1000 rubles.
The fine will be minimal (1000 rubles) if a zero declaration or a declaration in which the amount of tax payable is calculated is not submitted on time, but the tax itself is paid on time (Letter of the Ministry of Finance of Russia dated October 21, 2010 N 03-02-07/1479, Resolution FAS VSO dated 02/08/2012 in case No. A74-1155/2011).
If both the deadline for filing the declaration and the deadline for paying the tax are missed, the fine will be calculated as a percentage of the unpaid amount of tax payable on the basis of the declaration. So, for example, when a taxpayer submits a declaration with a five-day delay, in which the tax payable is calculated in the amount of 500,000 rubles, of which 450,000 rubles. paid on time, the amount of unpaid tax is RUB 50,000. Since the delay is one incomplete month, the fine under Art. 119 of the Tax Code of the Russian Federation will be 2500 rubles. (RUB 50,000 - 5%).
If the amount of tax payable is incorrectly indicated in the overdue declaration, the amount of the fine must be calculated based on the amount of tax calculated according to the rules of the Tax Code of the Russian Federation. For example, if the declaration states that 50,000 rubles must be paid, but in fact the taxpayer must pay 100,000 rubles, then the fine will be calculated based on 100,000 rubles. (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 15, 2007 N 543/07, FAS ZSO dated June 20, 2011 in case N A27-13715/2010).

Responsibility for violation of the established method of submitting a tax return (calculation)

Currently, many taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations whose number of employees exceeds the specified limit, submit tax returns (calculations) to the tax authority in electronic form .
Failure to comply with the procedure for submitting a declaration (calculation) in electronic form entails a fine in the amount of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). The specified fine is imposed on the taxpayer only if the form (format) of the declaration or calculation meets the established requirements, but the method of presentation is violated.
Let us note that the inspection does not have the right to refuse to accept a declaration on paper (Letter of the Federal Tax Service of Russia dated November 26, 2010 N ShS-37-7/16376@).
Let's assume that the taxpayer does not have the technical ability to submit a tax return electronically within the prescribed period. He can submit it on paper within the prescribed period, and then submit it electronically. In this case, the penalty for late submission of a tax return does not apply, but, taking into account the explanation of the tax department, the taxpayer may be fined 200 rubles. according to Art. 119.1 of the Tax Code of the Russian Federation for violation of the method of submitting a declaration.
It must be taken into account that the simultaneous application of liability established by Art. Art. 119 and 119.1 of the Tax Code of the Russian Federation, is possible only with a simultaneous violation of both the deadline and the method of submitting the declaration.

Suspension of transactions on accounts for failure to submit a tax return

If the organization fails to submit a declaration to the tax authority within 10 working days after the expiration of the period established for its submission, in accordance with clause 3 of Art. 76 of the Tax Code of the Russian Federation, the head of the tax authority (his deputy) may decide to suspend operations on the organization’s bank accounts and transfers of its electronic funds (Letter of the Ministry of Finance of Russia dated April 15, 2010 N 03-02-07/1-167).
It must be taken into account that the tax inspectorate has the right to suspend transactions on the taxpayer’s accounts if he fails to submit declarations for any tax or reporting period, regardless of how long ago it ended. Operations on an organization’s accounts may also be suspended if in the current period it is revealed that it failed to submit declarations for previous tax periods for the taxes that it was obliged to pay (Letter of the Ministry of Finance of Russia dated 05.05.2009 N 03-02-07/1-227) .
In such a situation, the taxpayer needs to submit a tax return as soon as possible, then the decision to suspend account transactions and electronic money transfers is canceled by a decision of the tax authority no later than one day following the day the taxpayer submitted a tax return.
In the event of an erroneous or unlawful suspension of account transactions or a violation of the deadline for making a decision to unblock an account, as well as a violation of the deadline for sending the relevant decision to the bank, the taxpayer has the right to submit an application addressed to the head of the tax office. It must indicate the date of submission of the tax return, the number of days overdue by the tax office, the amount that was blocked, the account number, and the calculation of the fine that the tax office will have to transfer for these illegal actions.

Statute of limitations for prosecution

By virtue of Art. 113 of the Tax Code of the Russian Federation, a person cannot be brought to tax liability after three years. To accurately determine the statute of limitations, it is necessary to establish the date of the tax offense and the date of the decision to prosecute for failure to submit a tax return.
When calculating the statute of limitations in relation to liability provided for in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, one should take into account the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, expressed in Resolution No. 13447/10 of February 22, 2011: this offense ended when the deadline for submitting the declaration, provided by law, expired. That is, the statute of limitations for bringing to justice in this case should be calculated starting from the next day after the expiration of the established deadline for filing the declaration.

Mitigating and aggravating circumstances

In paragraph 3 of Art. 114 of the Tax Code of the Russian Federation states that if there is at least one mitigating circumstance, the amount of the fine must be reduced by at least two times. The list of circumstances mitigating liability for committing a tax offense is open (clause 1 of Article 112 of the Tax Code of the Russian Federation), therefore the taxpayer has the opportunity to reduce the amount of the fine, including for failure to submit a tax return (Resolution of the Plenum of the Supreme Court of the Russian Federation No. 41, Plenum of the Supreme Arbitration Court of the Russian Federation No. 9 dated June 11, 1999).
Thus, the amount of the fine is subject to reduction if: the taxpayer for the first time in the entire period of activity filed a tax return in violation of the submission deadline, and the tax was fully paid on its basis (Resolution of the Federal Antimonopoly Service of the Moscow Region dated 04.08.2011 N KA-A40/8428-11); the period of delay in submitting the declaration is insignificant (Resolution of the Federal Antimonopoly Service of the Moscow Region dated August 24, 2011 N KA-A40/9310-11); the organization is in a difficult financial situation (Resolution of the Federal Antimonopoly Service dated 03.06.2011 N F03-2093/2011).
If the late receipt of a declaration by the tax inspectorate is caused by reasons beyond the control of the organization, the courts recognize liability under Art. 119 of the Tax Code of the Russian Federation is unlawful (Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 26, 2011 N KA-A40/7709-11).
Despite arbitration practice, the tax authorities believe that the minimum amount of sanctions is 1000 rubles. cannot be reduced even in the presence of mitigating circumstances (Letter of the Federal Tax Service of Russia dated November 26, 2010 N ShS-37-7/16376@).
According to paragraph 2 of Art. 112 of the Tax Code of the Russian Federation, the only circumstance aggravating liability is the commission of a violation by a person who was previously held accountable for a similar violation. In this case, the fine is doubled (clause 4 of Article 114 of the Tax Code of the Russian Federation). According to the Ministry of Finance of Russia, the minimum fine can be collected at double the amount (Letter dated January 17, 2012 N 03-02-08/3). In this case, a similar violation committed within 12 months from the moment the decision of the court or tax authority entered into legal force is considered repeated (Clause 3 of Article 112 of the Tax Code of the Russian Federation).