With the development of market relations in the Russian Federation, a fundamentally new taxation system is being formed. Legislation and other regulatory acts regarding taxation adopted over the past few years determine not only the system of tax payments in Russia, the procedure for their calculation and subsequent payment, but also measures related to monitoring compliance with tax laws. Control and supervisory structures are developed and successfully carry out their functions, designed to ensure the rule of law in the field of taxes and fees. In this article, we consider one of the categories of financial law - sanctions (key concepts, deadlines, and accrual procedures).
The concept
Relatively recently, the concept of financial responsibility has appeared in the legislation of the Russian Federation. It is worth noting that its implementation is to use certain sanctions against the guilty person. When characterizing them as a measure of financial responsibility, it is advisable to highlight the following features of financial and legal sanctions:
- They belong to the group of measures of financial responsibility. It is worth noting that their use implies an assessment of actions as financial irregularities and, accordingly, punishment by the state in the person of certain authorities.
- Sanctions are of a property-organizational nature, as they are closely related to forced enforcement not just on the money of the offender (his property complex), but on the funds that belong to him. In this case, the application of financial sanctions does not necessarily imply the withdrawal of money from the perpetrator. As a rule, the action here is aimed at limiting the possibility of replenishing the corresponding monetary fund or at the disposal of its funds.
- The basis for the use of sanctions is the commission of an offense of a financial plan, which usually consists in non-fulfillment by a guilty person of a particular monetary obligation, which is of a public law nature.
- Articles of financial sanctions can be used both for individuals and organizations, as well as for public law entities (constituent entities of the Russian Federation, as well as municipal structures).
- The basis for the application of sanctions is the method of indisputable debiting of money from the accounts of the offender in banking institutions and other credit and financial organizations.
- The money withdrawn from the offender in the collection of financial sanctions, one way or another, must be credited to the state budget of the appropriate level or to the municipal extra-budgetary fund. So, sanctions can be called one of the sources for the formation of these categories.
- Sanctions are inherent in the restoration of rights. It is implemented in determining the consequences of a negative plan for public finances that are caused by an offense. Here we are talking about replenishing municipal as well as state centralized funds by collecting money from the offender.
Category essence
Financial sanctions are nothing more than the use by authorized government bodies and their officials of taxpayers, who may be individuals or legal entities, for committing a tax offense in the manner prescribed by financial, legal and administrative rules of state measures. coercion. They are expressed in cash and transferred to the state budget. The main goal here is to ensure state and public financial interests, reimbursement of lost funds received by extrabudgetary funds and the state budget, as well as punishment of offenders. Thus, the use of financial and legal sanctions entails the onset of certain consequences of a moral and property nature for those guilty of tax violations.
The procedure for calculating sanctions. Collection of the entire amount
A taxpayer who has violated tax laws, in cases established by law in force in the country, bears financial responsibility in one form or another. Thus, the payment of financial sanction as the whole amount of understated or hidden profit (income) or tax amount for another unaccounted or hidden object of taxation involves a fine in the amount of a similar amount of cash.
In case of repeated violation, we will talk about the corresponding amount of the fine, but already in a double amount. In the event that the judicial authorities establish a fact of deliberate understatement or concealment of profit by a court decision or judgment in a lawsuit filed by a tax authority or a prosecutor, a fine of five times the underestimated or hidden amount of profit shall be exacted to the federal budget.
10 percent sanction
When considering financial sanctions and their types, it is important to note a category such as a fine of 10% of the tax amount for the last reporting period, due to be paid. It immediately precedes verification in accordance with each of the following types of offenses:
- lack of accounting for taxable objects;
- keeping records of taxable objects in violation of the procedure established by applicable law, which entails the underestimation or concealment of profit for the audited time period by not less than five percent of the tax amount due for payment for the last reporting period;
- untimely submission or non-submission to the tax structure of the documentation necessary for calculating the subsequent payment of tax.
Penalty in the amount of 0.7%
Further, it is advisable to consider financial sanctions in the form of a penalty from the taxpayer for late payment of tax. In this case, we are talking about 0.7% of the outstanding amount of cash for each day of delay in payment. It is important to add that the countdown starts from the deadline for paying the delayed amount of tax payments, unless other penalties are prescribed by law.
It's important to know!
According to the legislator, this kind of financial sanctions does not exempt the payer of taxes from other responsibilities. Fines should be understood as a form of financial responsibility. It is worth noting that it can be recovered from a taxpayer, which is a legal entity, in an indisputable manner. Penalties are accrued on tax arrears that have been identified since the specified payment period. In the case of collection of arrears in a court of law, the accrual of interest in any case shall be deemed terminated from the day the judicial authorities render a decision regarding the seizure of the property complex of the arrears.
Other sanctions
It is important to note that today there are other financial sanctions provided for by certain legislative acts. It is primarily about Art. 13 of the Law of the Russian Federation on the basics of the tax system in the Russian Federation. You need to know that for citizens and legal entities who are exempted from paying tax, the types of liability provided for by the aforementioned article of the law do not apply to the corresponding tax payment.
Deadlines
It is important to know that the amount of taxes accrued in an additional manner based on the results of counting checks must be paid on time. If these amounts are accrued during desk audits, interest is calculated after a 10-day period from the day that is set for the submission of the report to the tax structure. If the payment deadline coincides with the holiday or weekend, interest is calculated starting from the second working day or after the holiday or weekend.
Pay day
The day of financial sanctions in the Russian Federation is usually considered:
- The day of depositing money to the relevant banking institution or other financial and credit organizations in the case of cash payments.
- The day of depositing money to the post office or to a banking organization (other financial and credit structure) when transferring funds by mail or through a bank (other financial and credit institution).
- The day the bank structure (financial-credit institution) debits the payment directly from the payer’s account, regardless of the time the amount was credited to the corresponding account if it was transferred from the payer's account in a bank structure (other credit institution).
Sanctions Examples
Examples of sanctions include the following situations:
- Collecting profit in the state budget at the federal level from banking institutions and other credit institutions when delaying the execution of taxpayer orders related to the transfer of tax payments to the budget and the use of those taxes that are not listed as credit resources in accordance with Part 3 of Art. 15 of the Law on the Basics of the Tax System in the Russian Federation.
- The imposition of a fine in the amount of 10 percent of the tax amount to be collected on institutions, enterprises and organizations in case of violation of the established procedure related to the transfer of income tax from citizens.
When else are financial liability measures applied?
Responsibility measures are used in case of non-compliance with the conditions of activity with money, as well as the order in terms of conducting cash transactions in the territory of the Russian Federation by institutions, organizations, enterprises, as well as individuals who carry out entrepreneurial activities as individual entrepreneurs, without forming a legal entity:
- For the implementation of settlement transactions in cash with other enterprises, organizations and institutions in excess of the established maximum amounts. We are talking about a fine of twice the amount of payment made.
- For incomplete capitalization or non-receipt at all to the cash register. It provides a fine of three times the unreached amount of money.
- For non-observance of the current order of storage of free money, as well as for the accumulation of cash at cash desks in excess of the limits established by the current procedure. In this case, a fine of three times the amount of detected cash in excess of the limit is assumed.
Subjects of responsibility
It is important to note that the subjects of financial responsibility include legal entities (sometimes their branches), individual entrepreneurs and individuals who are considered tax payers. In respect of the latter, certain liability measures are applied in accordance with legislative acts regulating the procedure for their payment.
Final part
So, the basic concepts, deadlines, accrual procedures and features of financial sanctions were considered. In conclusion, it should be noted that of the four currently functioning parts of the Budget Code of the country, one of them is fully devoted to responsibility. Compared to earlier relevant legislation, the BC rules on liability for offenses in the field of budget legislation can be seen as a step forward. Nevertheless, this part of the code (part IV) is still its weakest part.
First of all, it should be noted that in the BC of the Russian Federation there is no concept of a budget offense. Instead, it is customary to use the term "violation of budget legislation." According to Art. 281 of the Civil Code of the Russian Federation, improper execution or non-compliance with the rules for the preparation and subsequent consideration of draft state budgets as defined by this Code, their approval, implementation and monitoring of execution is recognized as a violation of this law.
This decision of the legislators can be explained by the fact that until recently the legal system of the Russian Federation did not know other varieties of legal responsibility, in addition to the traditional ones: disciplinary, administrative, civil and criminal. So, the measures of responsibility related to the violation of the norms of most parts of the legislation, if only in accordance with their severity they did not entail criminal liability, were included in the code of administrative offenses.