Penalties are applied for violation of tax laws.

The basis for delimiting the responsibility of taxpayers is the corresponding type of violation of the legislation on taxes and fees. All violations of legislation on taxes and fees are divided into three types: tax offenses themselves (as a type of financial offense); violations of legislation on taxes and fees, containing signs of an administrative offense (tax offenses); violations of legislation on taxes and fees containing signs of a crime (tax crimes). With this classification, it is possible to talk about three types of legal liability for violations of the legislation on taxes and fees, respectively, tax (as a type of financial), administrative and criminal. We can also distinguish this type of liability as disciplinary.

1. Criminal liability taxpayer for violation tax legislation is the most serious type of liability in terms of grounds and consequences. Criminal liability arises exclusively for the commission of a crime, which is understood as a socially dangerous act committed guilty of guilt, prohibited by the Criminal Code of the Russian Federation (Criminal Code of the Russian Federation) under threat of punishment. Thus, in order to bring a taxpayer to criminal liability, it is necessary to prove the guilt of a particular individual in committing a crime. Guilty of Russian legislation recognizes a person who has committed a crime either intentionally or through negligence. However, tax crimes are characterized by the priority of the intentional form of guilt. For example, in order for criminal liability to arise under Art. 199 of the Criminal Code of the Russian Federation for tax evasion by including knowingly false information in the tax return, it is necessary for the accountant to know that the information he includes in the return is false. If an official makes a mistake in good faith, for example due to poor knowledge of tax legislation, then he does not commit a criminal offense. A tax crime can be committed on a large scale or especially large size. Criminal penalties can only be imposed by a court.

2. Administrative responsibility comes for committing an administrative offense. An administrative offense is an unlawful, guilty action (inaction) of a physical or legal entity, for which the Code of Administrative Offenses of the Russian Federation or the laws of the constituent entities of the Russian Federation on administrative offenses administrative liability has been established. At the same time, administrative responsibility has a number of features:

1) unlike criminal, administrative liability is established not only for individuals who violate the tax law, but also for organizations. In some cases, an administrative penalty may be imposed both on the organization and directly on the employee of this organization who committed a violation of the law;

2) the subjective side of most administrative offenses can be expressed not only by an intentional form of guilt, but also by negligence. In administrative law, the principle “ignorance of the law does not excuse one from responsibility” is fully operational. Therefore, even if an official of the organization, for example its head, does not know the deadlines for submitting tax return, then he must still pay a fine for violating the deadline for submitting the declaration;

3) all administrative offenses, as well as criminal offenses, are listed in one legal act - the Code of Administrative Offenses of the Russian Federation. If any act, which, in the opinion of the tax authorities, is illegal, is not called an offense in the Code of Administrative Offenses of the Russian Federation, then administrative liability for its commission cannot be imposed. Administrative offenses in the field of taxes and fees are provided for in Ch. 15 Code of Administrative Offenses of the Russian Federation;

4) not only the courts, but in some cases the tax authorities themselves have the right to consider cases of administrative offenses.

3. Tax liability. A tax offense is an unlawful act (in violation of the legislation on taxes and fees) committed by a taxpayer, tax agent and other persons, for which the Tax Code Russian Federation(Tax Code of the Russian Federation) liability has been established. The tax response of taxpayers is regulated by Section 6 of the first part of the Tax Code. When identifying violations of tax legislation, tax authorities apply financial responsibility measures in the form of penalties and administrative fines, the Tax Code of the Russian Federation defines the concept tax offense in the form of a violation committed intentionally or through negligence or inaction in violation of tax legislation, for which the code provides for liability. In accordance with Article 114 of the Tax Code of the Russian Federation, the measure of responsibility for tax offenses is a sanction established in the form monetary fines, the dimensions of which are indicated in the Tax Code of the Russian Federation. Responsibility in the form of penalties occurs for the following violations: violation of the deadline for registration with the tax authority; evasion of registration in tax authority; violation of the deadline for providing information on opening and closing a bank account; failure to submit a tax return; non-payment or incomplete payment of taxes; failure of the tax agent to fulfill the obligation to withhold and remit taxes; refusal to provide documents and items at the request of the tax authority; gross violation of the rules for accounting for income and expenses and objects of taxation, etc. The Tax Code of the Russian Federation provides for penalties for each of the listed tax violations. When one person commits more than one offense tax sanctions are charged separately for each of them. The Tax Code of the Russian Federation establishes a presumption of tax innocence. A person is considered innocent of committing a tax offense until his guilt is proven and established by a court decision that has entered into legal force. Tax legislation provides for the existence of circumstances that exclude the taxpayer’s guilt in committing a tax offense and mitigating and aggravating liability for committing a tax offense. There is a statute of limitations for the collection of tax sanctions. A person cannot be held accountable for committing a tax offense if, from the day of its commission or from the next day after the end tax period the period during which this offense was committed was three years.

4. Disciplinary responsibility is the employee’s responsibility to his employer. Measures disciplinary action established by the Labor Code of the Russian Federation: reprimand, reprimand, dismissal on appropriate grounds. In addition to violations of discipline (for example, absenteeism), disciplinary liability may also arise for the employee’s improper performance of his direct duties. job responsibilities(for example, for an accountant’s violation of deadlines for submitting tax reports).

However, in order to apply one of the disciplinary measures, the employer must follow the appropriate procedure provided for by the Labor Code of the Russian Federation (request an explanation from the employee, in case of refusal to give an explanation, draw up an act, issue an order to impose a penalty, announce this order to the employee against receipt).

Legal liability for violation of tax legislation is a set of compulsory punitive measures applied to violators as punishment in the cases and manner established by the legislator.

The basis for applying liability measures is a tax offense. It is understood as a committed unlawful act of a taxpayer, tax agent and other persons, for which the Tax Code of the Russian Federation provides for liability. The rules on tax liability apply to both individuals and organizations. Tax liability has all the features of legal liability:

• is a means of law enforcement;
• consists in the application of measures of state coercion;
• comes for violation of legal norms;
• is a consequence of a criminal act;
• consists of applying sanctions.

Specific features of liability for tax offenses are:

• firstly, the establishment by law only judicial order bringing to justice;
• secondly, regulating the application of liability by tax law;
• thirdly, the special subject of responsibility is the taxpayer.

Depending on the subjects, 3 types of liability are established:

1. Responsibility of the taxpayer for violation of the procedure for calculating and paying taxes - Chapter 16 of the Tax Code of the Russian Federation: violation of the deadline for registration with the tax authority; evasion of registration with the tax authority; violation of the deadline for submitting information about opening and closing a bank account; failure to submit a tax return; gross violation of the rules for accounting for income and expenses and objects of taxation; non-payment or incomplete payment of tax amounts; failure by the tax agent to withhold and (or) transfer taxes; failure to comply with the procedure for possession, use and (or) disposal of property that has been seized; failure to provide the tax authority with information necessary for the implementation of tax control; unlawful failure to report information to the tax authority, Art. 15.3-15.6, 16.12, 16.22 Code of Administrative Offenses of the Russian Federation;

2. Responsibility of tax collectors for violation of the procedure for withholding and transferring taxes (Chapter 16 of the Tax Code of the Russian Federation, Article 15.6 of the Code of Administrative Offenses of the Russian Federation);

3. Responsibility credit institutions responsibilities provided for by the legislation on taxes and fees (Chapter 18 of the Tax Code of the Russian Federation: violation by the bank of the procedure for opening an account for a taxpayer; violation of the deadline for executing an order to transfer a tax or fee, Articles 15.7-15.10 of the Code of Administrative Offenses of the Russian Federation).

Failure by the bank to comply with the decision of the tax authority to suspend transactions on the accounts of the taxpayer, fee payer or tax agent; failure by the bank to comply with the decision to collect taxes and fees, as well as penalties; failure to provide tax authorities with information on the financial and economic activities of taxpayers who are bank clients.

By type, liability for violation of tax laws is classified into:

• administrative in accordance with the Code of Administrative Offenses of the Russian Federation (Articles 15.3, 15.4, 15.5, 15.6, 15.7, 15.8, 15.9, 15.10, 16.12, 16.22);
• tax (financial)- the procedure and conditions for bringing to tax liability are established by Art. 108 of the Tax Code of the Russian Federation and provide for: the inadmissibility of bringing to tax liability other than in the manner prescribed by the Tax Code of the Russian Federation; the inadmissibility of repeated prosecution for the same offense; absence of signs of a criminal offense in the activities of an individual; possibility of further administrative and criminal prosecution officials organizations after bringing the organization to tax liability; preservation of the taxpayer’s obligation to pay taxes and penalties when he is brought to tax liability; the person held accountable is innocent until proven otherwise.

A person is not subject to tax liability if

• there is no tax violation event;
• there is no guilt in committing an offense;
• the offense was committed by a person under 16 years of age;
• The statute of limitations for prosecution has expired (3 years) from the date of commission of the offense.

Responsibility for a tax offense is expressed in tax sanctions, which are established in the form of fines in the amounts determined by the Tax Code of the Russian Federation. If there is at least one mitigating circumstance, the amount of the fine is subject to reduction by at least 2 times. If there is an aggravating circumstance, it increases by 2 times.

The following are recognized as mitigating circumstances for committing tax offenses:

1. commission of offenses due to a combination of difficult personal or family circumstances;
2. committing offenses under the influence of threat or coercion, or due to financial, official or other dependence;
3. other circumstances that may be recognized by the court as mitigating liability.

An aggravating circumstance is the commission of tax offenses by a person who was previously held accountable for a similar tax offense.

Tax authorities have the right to file a claim in court to collect a tax sanction no later than 6 months from the date of discovery of the tax offense and drawing up relevant act; Criminal liability provided for in articles 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation;

Responsibility of tax authorities. Tax authorities are responsible for losses caused to taxpayers as a result of their unlawful actions (decisions) or inaction, as well as unlawful actions (decisions) or inaction of officials. Losses caused to taxpayers are compensated at the expense of federal budget. Officials bear responsibility in accordance with the Code of Administrative Offenses of the Russian Federation.

Annotation. The article is devoted to the consideration of various research approaches to the issue of legal nature tax and administrative liability, as well as analysis of legal norms regulating bringing guilty persons to justice for committing offenses in the field of taxes and fees.

Keywords: tax, taxation, legal liability system; responsibilities; administrative responsibility; tax liability.

ADMINISTRATIVE OFFENCES IN TAX FIELD

Abstract. The article is devoted to consideration of various research approaches to the question of the legal nature of the tax and administrative responsibility, as well as analysis of legal rules governing the involvement of perpetrators to responsibility for offenses in the sphere of taxes and fees.

Key words: tax, taxation, system of legal liability; charge; administrative liability; tax liability.

The formation of tax legislation gave rise to the question of the nature of legal liability established by the Tax Code: is it a type of administrative liability or Russian law independent financial (tax) responsibility appeared. In theory, they found a place for justification in favor of one and the other concept. This article is devoted to the analysis of the main arguments of the supporters of these concepts.

From a practical point of view, the question of the nature of liability for violations of tax laws comes down to the following dilemma: how and what regulatory legal act should regulate the grounds of liability for violations of tax laws, types and amounts of penalties and their purpose?

Legal theory today clearly identifies five types of legal liability depending on the nature of the offense:

Criminal - for committing crimes provided for by the criminal code;

Administrative - for committing administrative offenses, if these violations by their nature do not entail criminal liability in accordance with current legislation;

Civil (civil law) - for failure to fulfill, improper performance of civil law obligations;

Disciplinary - for committing a disciplinary offense related to violation of labor discipline;

Material - for causing damage to a party to an employment contract.

The above classification reveals a pattern of identifying types of liability depending on the sectoral affiliation of legal norms. Therefore, in connection with the emergence of tax law as an independent sub-branch financial law The issue of the need to identify an independent type of legal responsibility began to be discussed - financial or tax, i.e. liability for tax violations.

Proponents of this approach justify their position by the fact that, based on the theory of legal liability, it is applied for financial misconduct (i.e. financial relations, torts) and is expressed in special, financial in nature coercive measures. One of the arguments is the fact that independent regulation of liability for tax offenses is provided for in section VI “Tax offenses and liability for their commission” of the Tax Code of the Russian Federation. Moreover, it legislatively enshrines the concept of a tax offense. Thus, the legislator’s enshrinement in the Tax Code general provisions on bringing to responsibility, elements of offenses and corresponding penalties is a decisive factor for supporters of financial responsibility.

At least three points raise doubts about this argumentation. First, the legislator’s allocation of a separate chapter, as well as the consolidation of the concept of “tax offense”, represent, in our opinion, a manifestation of legislative technique. Independent regulation of the issue of liability for tax offenses during the formation of tax legislation was determined by the fact, first of all, that the legislation on administrative offenses within the meaning of Art. 2 of the Code of Administrative Offenses of the RSFSR consisted of the Code of Administrative Offenses in force at that time and other legislative acts of the RSFSR and resolutions of the Council of Ministers of the RSFSR on administrative offenses. At the same time, the current legislation allowed for independent regulation of administrative liability by other acts: legislative acts of the RSFSR and resolutions of the Council of Ministers of the RSFSR on administrative offenses before their inclusion in the prescribed manner in the Code are applied directly on the territory of the RSFSR (Clause 2 of Article 2 of the Code of Administrative Offenses of the RSFSR) . In addition, the absence in the Code of Administrative Offenses of the RSFSR of such a subject of liability as a legal entity, and the inability of the Code to extend its effect to a new entity, forced the legislator to adopt independent acts regarding the administrative liability of legal entities.

Due to the above, the arguments of supporters of the independence of tax responsibility can easily be crossed out by making changes to the Code, which the developers of the current Code of the Russian Federation on Administrative Responsibility once tried to do. When highlighting responsibility, in our opinion, one should analyze not the articles of the law, but the nature and essence of the emerging relationships.

The argument about the isolation of tax sanctions is also unfounded. As S.G. Pepelyaev notes, the Tax Code of the Russian Federation does not provide for specific sanctions for violations of tax legislation. These measures come down to the application of a typical administrative penalty - a fine. The features of financial sanctions that are sometimes identified characterize not the fine itself, but the procedure for its application. There are no specific features of a “financial” fine that do not allow it to be identified with an administrative one.

The issue of the legal nature of penalties imposed by tax authorities for violation of tax legislation was the subject of consideration in the Constitutional Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation. In its ruling dated July 5, 2001 No. 130-O “At the request of the Omsk Regional Court to verify the constitutionality of the provisions of paragraph 12 of Article 7 of the Law of the Russian Federation “On Tax Authorities of the Russian Federation,” the Constitutional Court of the Russian Federation indicated that various types of fines levied by tax authorities authorities against individuals for violating the requirements of tax legislation go beyond tax liability as such and this differs from arrears and tax penalties. The power of the tax authority, acting in an authoritative and binding manner, to impose fines for violation of the requirements of tax legislation means that it applies sanctions that are essentially administrative and legal, and not criminal or civil, i.e. there is administrative and legal liability for tax offenses. Penalties applied by tax authorities for violations of legislation aimed at ensuring the fiscal interests of the state relate to penalties of an administrative legal nature (for administrative offenses) and are carried out within the framework of administrative jurisdiction, and therefore justice in such cases is within the meaning of Article 118 (Part 2) and 126 of the Constitution of the Russian Federation is carried out through administrative proceedings.

Even earlier, the Supreme Arbitration Court of the Russian Federation, in paragraph 3 of the Review of the practice of resolving disputes by arbitration courts concerning general issues of application of liability for violations of tax legislation, explained that the liability provided for in Article 13 of the Law of the Russian Federation “On the Fundamentals tax system in the Russian Federation", its legal nature is similar to administrative liability . Thus, the Constitutional Court of the Russian Federation And Supreme Arbitration Court of the Russian Federation recognize the administrative and legal nature of tax sanctions and absence of tax liability as an independent type of legal liability.

The argument about the special nature of tax offenses in the light of the adoption of the Code of Administrative Offenses also loses its weight: for offenses similar to “tax” offenses, the liability of officials of organizations comes under the Code of Administrative Offenses of the Russian Federation (Articles 15.3 - 15.9, 15.11). Today, liability for violations of tax legislation is provided for in section VI “Tax offenses and responsibility for their commission” of the Tax Code of the Russian Federation and in Chapter 15 “Administrative offenses in the field of finance, taxes and fees, market valuable papers» Code of the Russian Federation on Administrative Offences. At the same time, taxpayers are liable under the Tax Code of the Russian Federation, and the Code of Administrative Offenses of the Russian Federation provides for the liability of officials for similar offenses, i.e. managers and other employees of organizations who have committed administrative offenses in connection with the performance of organizational and administrative or administrative functions. However, it remains unclear what the fundamental difference subjects of these offenses, which did not allow regulating liability in one code.

Important for understanding the essence of administrative responsibility for tax offenses is also the possibility of regulating this responsibility by the Tax Code. In Part 1 of Art. 1.1 of the Code of Administrative Offenses of the Russian Federation determines that the legislation on administrative offenses consists of this Code and the laws of the constituent entities of the Russian Federation on administrative offenses adopted in accordance with it. In this regard, the natural question is: if the Code of Administrative Offenses is defined in Part 1 of Art. 1.1 as virtually the only federal legislative act, could there be other federal laws establishing administrative liability?

Before answering the question, it is necessary to note the following. The principle of complete concentration of offenses in a codification act was first formulated in the Criminal Code of the Russian Federation. Article 1 of the Criminal Code contains a categorically expressed legal requirement: new laws providing for criminal liability are subject to inclusion in the Code. In addition, codification by its nature involves the systematization of legislation on the issue of regulating a certain set of social relations. This understanding of the issue of codification of administrative offenses was clearly expressed in the veto of the President of the Russian Federation on the draft Code of Administrative Offenses, namely, “the Code should concentrate all types of offenses entailing liability in accordance with federal regulations legal acts" However, the Code of Administrative Offenses does not contain a rule requiring the inclusion in it of all types of administrative offenses that may be established by federal laws.

As a result, the following situation arises: the Code of Administrative Offenses systematizes only administrative offenses, which are understood as illegal, guilty actions (inactions) of an individual or legal entity, for which administrative liability is established by this Code or the laws of the constituent entities of the Russian Federation on administrative offenses. The basis of codification is not administrative responsibility, in favor of which the arguments of the Constitutional Court sound, but offenses. Because the tax code introduces an independent concept of “tax offence”; liability for their commission within the meaning of the Code of Administrative Offenses of the Russian Federation can be provided for in a separate act. This is the danger of establishing administrative responsibility in various laws, which in the future may again undermine the legal “authority” of codification and turn it into a secondary tool legal regulation.

Conclusions. Thus, due to the fact that liability for violations of tax legislation is essentially an administrative liability, in order to streamline the legislation on administrative offenses, it becomes advisable to amend the Code of Administrative Offenses, combining all offenses in the field of taxes into the Code of Administrative Offenses of the Russian Federation.

LIST OF SOURCES

1. Tax Code of the Russian Federation. Parts 1 and 2; Omega-L - Moscow, 2011. - 640 p.
2. Ulyanova V.N. On the legal nature of financial sanctions // Actual problems constitutional and municipal law. - 2012. - No. 9. - P. 30.
3. Tax law/Ed. S.G. Pepelyaeva. - M., 2015. - P. 405
4. Russian newspaper. - 2011. - August 22.
5. Bulletin of the Supreme Arbitration Court Russian Federation. - 2014. - No. 8.

In accordance with the Tax Code of the Russian Federation, compliance with the tax payment procedure is ensured by the use of financial, administrative, criminal liability, that is, they apply different kinds legal liability for violations of tax laws.

Prevention of tax offenses does not always achieve the desired goals. Therefore, the Tax Code of the Russian Federation has changed the norms of previously adopted legislation on liability for violations in this area. According to Art. 114 of the Tax Code of the Russian Federation, the measure of responsibility for committing a tax offense is a sanction. Tax sanctions are established and applied in the form of monetary penalties (fines) in the amounts provided for in the articles of Chapter 16 of the Tax Code of the Russian Federation. A fine is a monetary penalty property nature, which is expressed in the receipt from a tax offender of an amount specified by law to the state income Money. Consequently, by the nature of their impact, these sanctions are indirect punishment, i.e. do not cause property damage to the taxpayer, only reduce his income in the future or limit it to some extent entrepreneurial activity(seizure of accounts, suspension of the organization’s activities, etc.).

Tax liability- this is a sanction (coercive measure) for a tax offense provided for by Chapter 16 of the Tax Code of the Russian Federation. Failure of taxpayers to fulfill their obligations is ensured by measures of state coercion. For tax violations, tax sanctions and measures are applied forced collection tax arrears. Fulfillment of obligations to pay taxes and fees can be ensured in the following ways: pledge of property, surety, penalties, suspension of transactions on the accounts of a taxpayer - organization, individual entrepreneur, payer of fees - organization or tax agent - organization, seizure of the property of the taxpayer (Article 72 of the Tax Code RF).

Administrative responsibility is a type of legal responsibility, therefore it is characterized by all the characteristics inherent in the latter, namely: it is a measure of state influence (coercion); it occurs when an offense is committed and there is guilt; it is applied by the competent authorities; it consists in applying certain sanctions to the offender; these sanctions are strictly defined by law. However, along with the listed characteristics, administrative responsibility also has some specific features. Firstly, the basis for administrative liability is an administrative offense (misdemeanor). Secondly, it manifests itself in the application of administrative penalties to offenders (for violation of tax legislation - a fine). Thirdly, administrative liability is imposed government agencies, strictly defined by law.

Thus, the following definition can be given for administrative liability for violation of tax laws. Administrative responsibility- this is a measure of state coercion provided for by law, which occurs when an administrative offense is committed and entails the application of administrative penalties to the guilty person imposed by the competent state body.

One of the main elements of administrative liability is the commission of a tax offense by a certain person.

Most tax offenses are administrative violations. Indeed, these violations can be committed through certain actions or inaction, they always run counter to the interests of society and the state, they are illegal and guilty, and many of them are subject to administrative liability. The only exceptions are those offenses for which criminal liability is provided.

Each administrative offense has its own elements of an offense, which is understood as a set of characteristics established by law that characterizes this act as an administrative offense. The establishment of these signs in a specific act will be the basis for administrative liability, while the absence of one of them exempts the person from punishment.

The composition of an administrative offense has both objective signs (existing objectively, outside the person’s consciousness) and subjective signs (directly related to the person, his consciousness). From here, the objective side and object of the offense and, accordingly, the subjective side and subject of the offense are distinguished.

The object of an administrative offense (what an administrative offense is aimed at) in the tax sphere is the established procedure for paying taxes and fulfilling their duties by taxpayers and other persons. This relationship is regulated by tax legislation. Consequently, administrative measures are applied to the offender if his actions have caused or may inevitably cause harm in the form of non-payment of taxes.

The objective side of an administrative offense consists of the signs established by law that characterize the external side of the offense and its consequences. The objective side can be expressed both in action and inaction. The specific content of the objective side of each composition is contained in tax laws.

The subjective side of the administrative offense consists of mental processes in the mind of the offender that occurred at the time he committed the offense, as well as in relation to its consequences. A mandatory sign of the subjective side is guilt. Guilt refers to the mental attitude of the offender to the act and the resulting consequences. Guilt is the core of the subjective side of the offense.

It should be noted that financial liability for violating a tax offense can occur without any guilt at all, i.e. in cases where the taxpayer could not and should not have foreseen the occurrence of harmful consequences (as a result of counting error etc.). To apply administrative liability, the presence of guilt is mandatory. Otherwise, administrative liability is not applied to the offender.

The Criminal Code of the Russian Federation provides criminal liability for evasion of taxes and (or) fees from an individual (Article 198 of the Criminal Code of the Russian Federation) and for evasion of taxes and (or) fees from an organization (Article 199 of the Criminal Code of the Russian Federation).

Evasion of taxes and (or) fees, liability for which is provided for in Articles 198 and 199 of the Criminal Code of the Russian Federation, should be understood as intentional acts aimed at non-payment of large or especially large amounts and resulting in complete or partial non-receipt of the corresponding taxes and fees in budget system RF.

Methods of evading taxes and (or) fees can be both actions in the form of deliberate inclusion in a tax return or other documents, the presentation of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, knowingly false information, and inaction, expressed in deliberate failure to submit a tax return or other specified documents.

The subject of a crime under Article 198 of the Criminal Code of the Russian Federation is an individual who has reached the age of sixteen (citizen of the Russian Federation, foreign citizen, a stateless person), who, in accordance with the legislation on taxes and fees, is entrusted with the obligation to calculate and pay taxes and (or) fees to the appropriate budget, as well as to submit to the tax authorities a tax declaration and other documents necessary for tax control , the presentation of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees. In particular, by virtue of Article 11 of the Tax Code of the Russian Federation it may be individual entrepreneur registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as a private notary, a lawyer who has established a law office.

The subject of a crime, liability for which is provided for in Article 198 of the Criminal Code of the Russian Federation, may also be another individual who carries out representation in the commission of actions regulated by the legislation on taxes and fees, since in accordance with Articles 26, 27 and 29 of the Tax Code of the Russian Federation, the taxpayer (payer of fees) has the right participate in such relations through a legal or authorized representative, unless otherwise provided by the Tax Code of the Russian Federation.

The subjects of the crime provided for in Article 199 of the Criminal Code of the Russian Federation may include the head of the taxpayer organization, Chief Accountant(accountant), whose responsibilities include signing reporting documentation submitted to the tax authorities, ensuring full and timely payment of taxes and fees, as well as other persons if they were specifically authorized by the management body of the organization to perform such actions. The subjects of this crime may also include persons who actually performed the duties of a manager or chief accountant (accountant). The deed must be qualified under clause “a”, part 2, article 199 of the Criminal Code of the Russian Federation.

Other employees of the taxpayer organization (payer of fees), preparing, for example, source documents accounting, may, if there are grounds for this, be brought to criminal liability under the relevant part of Article 199 of the Criminal Code of the Russian Federation as accomplices of this crime, intentionally facilitating its commission.

It should be noted that a mandatory feature of the crimes provided for in Articles 198 and 199 of the Criminal Code of the Russian Federation is a large or especially large amount of unpaid taxes and (or) fees, determined in accordance with the notes to Articles 198 and 199 of the Criminal Code of the Russian Federation. In this case, a large or especially large amount of unpaid taxes and (or) fees is determined for a period within three financial years contract.

Tax legislation, regulating social relations arising in connection with the payment of taxes, establishing the rights and obligations of subjects tax relations, provides for the use of various measures of state coercion in cases of violation by subjects of tax legal relations of their duties.

In accordance with the Tax Code of the Russian Federation, compliance with the procedure for paying taxes is ensured by the application of financial, administrative, criminal and disciplinary liability, that is, they apply various types of legal liability.

For legal liability to arise, it is necessary to have four conditions: unlawful act (action or inaction); presence of harm (actual damage); a causal relationship between unlawful behavior and the resulting harm (damage); the offender's fault.

An individual can be brought to tax liability from the age of 16. No one can be held accountable for committing a tax offense other than on the grounds and in the manner provided for by the Tax Code.

No one can be held liable repeatedly for committing the same tax offense. Bringing an organization to justice for committing a tax offense does not relieve its officials, if there are appropriate grounds, from administrative, criminal or other liability, provided for by laws RF.

Holding a taxpayer accountable for committing a tax offense does not relieve him of the obligation to pay the due amounts of tax and penalties. Holding a tax agent accountable for committing a tax offense does not relieve him of the obligation to transfer the amounts of tax and penalties due.

A person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by federal law and established by a court decision that has entered into legal force. A person held accountable is not required to prove his innocence of committing a tax offense. The responsibility for proving circumstances indicating the fact of a tax offense and the guilt of a person in committing it rests with the tax authorities. Irremovable doubts about the guilt of the person held accountable are interpreted in favor of that person.

A person who has committed an unlawful act intentionally or through negligence is recognized as guilty of committing a tax offense. A tax offense is considered committed intentionally if the person who committed it was aware of the illegal nature of his actions (inaction) and desired or consciously allowed the harmful consequences of such actions (inaction).

A tax offense is recognized as committed through negligence if the person who committed it did not realize the illegal nature of his actions (inaction) or the harmful nature of the consequences that arose as a result of these actions (inaction), although he should have and could have been aware of this.

The guilt of an organization in committing a tax offense is determined depending on the guilt of its officials or its representatives, whose actions (inaction) led to the commission of this tax offense.

A person cannot be held accountable for committing a tax offense if three years have expired (the statute of limitations) from the day it was committed or from the next day after the end of the tax period during which this offense was committed.

In accordance with the Criminal Code of the Russian Federation, it is provided criminal liability for tax evasion.

Article 198. Evasion of taxes and (or) fees from an individual

1. Evasion of taxes and (or) fees from an individual by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including knowingly false information in a tax return or such documents, perfect in large amount - is punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles or in the amount wages or other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or by imprisonment for a term of up to one year.

2. The same act committed in especially large amount - is punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of eighteen months to three years, or by imprisonment for a term of up to three years.

Note. Large size This article recognizes the amount of taxes and (or) fees amounting to more than one hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable , or exceeding three hundred thousand rubles, and especially large size- an amount amounting to more than five hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) fees payable, or exceeds one million five hundred thousand rubles.

Article 199. Evasion of taxes and (or) fees from an organization

1. Evasion of taxes and (or) fees from an organization by failure to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including in a tax return or such documents knowingly false information, committed V large amount - is punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or by imprisonment for a term of up to two years. with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years.

2. The same act committed:

a) by a group of persons by prior conspiracy:

b) in especially large size, -

shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to three years, or by imprisonment for a term of up to six years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

Note. Large size in this article, as well as in Article 199.1 of this Code, an amount of taxes and (or) fees is recognized that amounts to more than five hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable, or exceeding one million five hundred thousand rubles, and especially large size- an amount amounting to more than two million five hundred thousand rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) fees payable, or exceeds seven million five hundred thousand rubles

A person who has committed crimes under Articles 198 and 199 of the Criminal Code of the Russian Federation for the first time is exempt from criminal liability if he contributed to the detection of the crime and fully compensated for the damage caused.

The above articles of the Criminal Code of the Russian Federation are under revision at the initiative of the President of the Russian Federation.

Financial and administrative responsibility for tax offenses , not subject to criminal liability are established by the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

Financial sanctions applicable to a taxpayer who has violated tax legislation (Article: 116-126 Tax Code of the Russian Federation):

Collection of the entire amount of hidden or understated income (profit) or the amount of tax for another hidden or unaccounted object of taxation and at the same time a fine in the established amount, in case of repeated violation - the corresponding amount and a fine increased by 100%;

A fine for each of the following violations: for failure to record taxable objects and for maintaining records of taxable objects in violation of the established procedure, resulting in concealment or understatement of income for the audited period; for failure to submit or untimely submission to the tax authority of documents necessary for the calculation and payment of tax;

Collection of a penalty from the taxpayer in case of delay in payment of tax in the amount of a certain percentage of the unpaid amount of tax for each day of delay in payment, starting from the established deadline for payment of the identified delayed amount of tax, unless other amounts of penalties are provided for by law. Collection of penalties does not relieve the taxpayer from other types of liability.

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Article 116. Violation of the deadline for registration with the tax authority entails a fine in the amount of five thousand rubles (for a period of more than 90 calendar days entails a fine in the amount of 10 thousand rubles).

Article 117. Evasion of registration with the tax authority entails a fine in the amount of 10 percent of the income received during the specified time as a result of such activity, but not less than twenty thousand rubles (a fine in the amount of 20 percent of the income received during the period of activity without registration). accounting for more than 90 calendar days, but not less than 40,000 rubles).

Article 118. Violation of the deadline for submitting information about opening and closing a bank account will entail a fine in the amount of five thousand rubles.

Article 119. Failure to submit a tax return entails a fine in the amount of 5 percent of the amount of tax payable (additional payment) on the basis of this declaration, for each full or less than a month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles (within more than 180 days after the expiration of the deadline established by tax legislation for the submission of such a declaration - entails the collection of a fine in the amount of 30 percent of the amount of tax payable on basis of this declaration, and 10 percent of the amount of tax payable on the basis of this declaration, for each full or partial month starting from the 181st day).

Article 120. Gross violation of the rules for accounting for income and expenses and objects of taxation during one tax period - entails a fine in the amount of five thousand rubles (more than one tax period - entails a fine in the amount of fifteen thousand rubles. The same acts, if they entailed an understatement tax base- entail the collection of a fine in the amount of ten percent of the amount of unpaid tax, but not less than fifteen thousand rubles.

Article 122. Non-payment or incomplete payment of tax (fee) amounts - entails a fine in the amount of 20 percent of the unpaid amount of tax (fee) (committed intentionally, entails a fine in the amount of 40 percent of the unpaid amount of tax (fee).

Administrative responsibility for tax violations defines the Code of the Russian Federation on Administrative Offenses:

Article 15.3. Violation of the deadline for registration with the tax authority

1. Violation deadline filing an application for registration with a tax authority or government agency off-budget fund- entails imposition administrative fine on officials in the amount of five hundred to one thousand rubles (violation associated with conducting activities without registration with a tax authority or a body of a state extra-budgetary fund - entails the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles).

Article 15.4. Violation of the deadline for submitting information about opening and closing an account in a bank or other credit organization- entails the imposition of an administrative fine on officials in the amount of one thousand to two thousand rubles.

Article 15.5. Violation of the deadlines for submitting a tax return - entails the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.

Article 15.6. Failure to provide information necessary for tax control entails the imposition of an administrative fine on citizens in the amount of one hundred to three hundred rubles; for officials - from three hundred to five hundred rubles.