Responsibility for violation of tax laws directly depends on the form of guilt. Those acts that were committed by a taxpayer with the recognition of their unlawful nature and for the purpose of the onset of negative consequences (failure to submit a declaration to conceal taxes; unlawful application of deductions, etc.) are deemed intentional. was aware of it (missing deadlines for reporting unknowingly; erroneous application of deductions, etc.).
According to the Tax Code, liability for violation of tax laws can be mitigated in the presence of certain circumstances: adverse life situations (illness, loss of breadwinner, etc.); coercion of either material, official or other dependence; difficult financial situation. It is worth emphasizing that the above list is open and the punishment can be mitigated in other cases, for example, with a small amount of harm. If at least one circumstance mitigating guilt is revealed in the course of the proceedings, the fine should be reduced by at least 50%. Responsibility for violation of tax legislation cannot be applied to taxpayers who have violated the law due to the following circumstances: illness due to which a person could not be aware of their actions; natural disaster; conscientious execution of written explanations received from the IFTS or other competent authorities.
What kind of liability for violation of tax laws applies to individuals?
In relation to individuals , only two types of violations are distinguished: tax evasion; failure to submit a declaration.
The deadlines for filing tax returns are clearly regulated by the Tax Code (Article 119) and their ignorance does not exempt taxpayers from liability. Failure to submit reports for a period not exceeding 180 days after the expiration of the deadlines specified by law shall be sanctioned by a fine. Its amount is 5% of the amount of taxes to be transferred for each month (full and incomplete) that has passed since the day set for reporting, but not more than 30% of the total amount of tax payments and not less than one hundred rubles. If from the day on which the declaration was to be submitted, more than 180 days have elapsed, then the taxpayer will be charged: 30% of the total amount of taxes; 10% for each month (full and incomplete) that has passed since the 181st day.
The arrears of taxes due to their erroneous calculation imposes a fine, the amount of which is 20% of the amount owed. Deliberate non-payment is punishable by a fine of 40%. In this case, sanctions for violation of tax laws does not exempt the taxpayer from transferring tax payments. It should be noted that the collection of fines from persons who are not entrepreneurs is possible only through the court.
Criminal liability of taxpayers is possible only in the following cases:
1. Large-scale tax evasion - more than 600 thousand rubles. for 3 consecutive years, if the share of unpaid taxes is not less than 10% of their total amount or exceeds 1.8 million rubles. The following liability measures may be imposed for these crimes: a fine in the amount of 100 to 300 thousand rubles. or within the limits of taxpayer income for the period from a year to 2 years; Detention from 4 months to six months; imprisonment up to 3 years.
2. Tax evasion on an especially large scale - more than 3 million rubles. for three consecutive years, provided that the share of unlisted taxes is at least 20% of their total amount or exceeds 9 million rubles. This category of crimes implies the following responsibility: imprisonment up to 3 years; a fine in the amount of 200 to 500 thousand rubles. or within the limits of taxpayer income for a period of 1.5 to 3 years.
Criminal liability for violation of tax legislation does not apply to those taxpayers who have committed unlawful acts for the first time and have fully paid the tax arrears, as well as fines and penalties.