The concept of a tax offense, types of tax offenses and tax penalties on them

State taxes - is the basis and necessity for the functioning of the state system of ensuring the constitutional rights of citizens to protect them, the formation of morality in general.Taxes - this is to ensure the combat capability of the state and defense, protecting it from external enemies.Therefore, timely and in full pay taxes to the budget - it is a sacred duty of every taxpayer.The taxpayer has no right to dispose of the sum of tax deductions to be transferred to the state budget.

State taxes in fact - is legitimate and uncompensated seizure of the taxpayer's income under the current constitutional obligation.Therefore, do not pay taxes, the taxpayer violates the established political order, infringes on the interests of society as a whole.Since tax legislation includes a whole group of public relations, each tax offense contains its tax object and strictly corresponding to it the norm.Unlike other violations, tax violations, in addition to the main features of legal liability, even inherent and specific features.All possible types of tax offenses are considered in the sixteenth chapter of the Tax Code of Russia.According to the inspecting authorities identified the actual composition of the tax crimes included various types of liability and the corresponding sanctions on them.

Different types of tax offenses provided item.116, 118, 119, 120. For example, article 116 (registration) reveals a clash of interests of the state and a particular taxpayer in a single account for all taxpayers.And because the state law notified them of the need to register, as it is interested in the formation of reliable database on taxpayers, their true amount of their property and cash position, and violation of the provisions of the Tax Code provides for administrative sanctions.To register after the state registration of any legal entity and individual entrepreneurs have ten calendar days.To register the purchased property or vehicle state set period of thirty days.This tax penalties include a fine of 5000 rubles for violation of the terms of that data.In case of delay and failure to report data more than ninety days, the sanctions are increased to 10 thousand rubles.The penalty for this article for individual entrepreneurs is ten percent of the income received during this period and can not be less than 40 thousand rubles.

Article 118 provides for a fine from the taxpayer in the amount of 5 thousand rubles for the failure to provide the opening and closing bank accounts.This provision also applies to the manager responsible for the accounts in the investment partnership.

Article 119 provides, in addition to the payment of the principal amount of tax, and even a fine of 5 to 30% of the unpaid amount of tax in the budget.

Article 119, paragraph 1, establishes penalties in the amount of two hundred rubles for violating the method of tax calculation.

Article 119, paragraph 2, provides for penalties in the amount of 40 thousand rubles for the inaccuracy of the information in the calculation of the financial result of the investment activities of the partnership, and the detection of deliberate intent in the actions of a responsible steward of the sanction is doubled and could reach 80 thousand rubles.

Article 120 considers sanctions for serious violations of the rules of income and expense, certain objects of taxation.Penalties for this article range from 10 to 30 thousand rubles.And while understating the tax base fines can reach twenty percent of the accrual of the tax amount.

Depending on the identified violations and provides for appropriate liability for tax offenses, and measures the impact on taxpayers.General provisions for the upcoming responsibility for these acts provided for in Chapter 15 of the Tax Code.The legislation provides for measures of liability for legal persons for SP.Tax offenses recognized by the action or inaction that led to the nonpayment of taxes in the budget or the wrongful breach of the provisions of the Tax Code.Certain types of tax offenses are extenuating circumstances precluding the involvement of the guilty person to administrative responsibility, but also have the aggravating circumstances, on the basis of which the tax offenses has re-classified in the criminal article.Tax Code clearly organizes all kinds of tax offenses, the violation of which entails administrative responsibility of officials, sharing with the circumstances leading to the occurrence of the offense.