Responsibility for violation of tax laws depends on the form of guilt.Intentional recognized those acts which have been committed by the taxpayer with the knowledge of their unlawful nature and the purpose of negative consequences (failure to deliver returns for tax evasion, misuse of deductions and others.) Negligence is considered to be an offense committed by a taxpayer without awareness of illegal actions, though it could and shouldI was aware of it (skipping deadlines statements of ignorance, erroneous application of deductions, and others.).
According to the Tax Code, the responsibility for violation of tax laws can be alleviated under certain circumstances: adverse situations (illness, loss of a breadwinner, etc.);coercion or material, service or other dependence;financial distress.It is worth emphasizing that the list is open and the punishment can be mitigated, and in other cases, for example, with a slight amount of damage.If in the course of the proceedings revealed at least one circumstance mitigating the size of the fine should be reduced by at least 50%.Responsibility for violation of tax laws can not be applied to taxpayers who violate the law in the following circumstances: disease as a result of which a person might not be aware of their actions;disaster;faithful execution of written explanations received from the IRS or other competent authorities.
What is liability for violation of tax laws apply to individuals?
For individuals, distinguished only two types of violations: failure to pay taxes;failure to submit the declaration.
tax filing deadline is clearly regulated by the Tax Code (Article 119), and their ignorance does not relieve the taxpayer from liability.Failure reporting period not exceeding 180 days after the expiration of the period specified by law, punishable by a fine.Its size is equal to 5% of the amount of taxes to be transferred for each month (complete and incomplete), held on the day set for the submission of statements, but not more than 30% of the total amount of tax payments, and not less than one hundred rubles.If the date on which the declaration was to be provided, more than 180 days has elapsed, then the taxpayer will be charged 30% of the total amount of taxes;10% for each month (complete and incomplete), passed with 181-day.
emergence of back taxes due to their erroneous calculation involves imposition of a fine, the amount of which - 20% of the outstanding amount.Deliberate failure to pay is punishable by a fine of 40%.This sanctions for violation of tax laws do not exempt the taxpayer from the transfer of tax payments.It should be noted that recovery of fines from individuals who are not entrepreneurs, is possible only through the courts.
Criminal liability of taxpayers is possible only in the following cases:
1. Evasion of tax payments on a large scale - more than 600 thousand. Rub.Z for consecutive years if the share of unremitted tax of not less than 10% of the total amount, or more than 1.8 mln. rubles.For these crimes can be appointed following sanctions: a fine of from 100 to 300 thousand. Rub.or within the taxpayer's income for the period from one year to 2 years;detention from 4 to six months;imprisonment of up to Z years.
2. evasion of tax payments on a large scale - more than Z million rubles.for three consecutive years, provided that the share is not listed tax is not less than 20% of the total amount, or more than 9 million rubles.This category of offenses includes the following responsibilities: imprisonment of up to Z-years;a fine of between 200 and 500 thousand. rub.or within the taxpayer's income for the period 1.5 to H years.
criminal liability for violation of tax legislation does not apply to those taxpayers who have committed wrongful acts for the first time and had paid back taxes and fines and penalties.
