Today we have to find out if there is any penalty in Russia for not submitting a tax type declaration. Is it worth the population to worry if this or that person has not reported their income? Under what circumstances and what punishment will a citizen wait? Answers will be presented below. In fact, everything is not as simple as it seems.
Public duty
In Russia, all organizations and citizens are required to report to the state on their income. This rule is enshrined in law.
Is there a penalty in the country for not submitting a declaration? What will happen to someone who does not follow the established rules? It all depends on the specific situation.
First you need to remember: citizens are required to report on income until April 30 of the year following the one in which the profit was made. Taxes are paid by July 15th.
What will result in violation of the deadlines for the taxpayer? Is it always necessary to file tax returns with the appropriate authority?
Exceptional Cases
Some believe that in some cases it is not necessary to report to the state about their income. More precisely, part of the population believes that if you do not need to pay tax on a particular profit, there is no need to declare it.
This is actually not the case. Even if a citizen received a tax-free profit, you need to report on it. Otherwise, a certain punishment will await the person. Which one?
Tax problems
As already mentioned, it all depends on the specific situation. To begin with, it should be noted that hiding income is a criminal offense. In certain cases, a citizen can wait not only for a fine, but also imprisonment. But this is only if the taxpayer evades taxes.
Failure or untimely reporting of profits is a completely different matter. Such a move is hardly a criminal offense. Especially if he was mistaken and one-time. What penalty does a person face for not submitting a declaration?
The first thing a taxpayer needs to understand is that missing reporting entails problems when applying to the tax authorities. Citizens may be refused to issue tax certificates. Also, a person will not be able to file a tax deduction.
Fine at "null"
What is the penalty for non-submission of a declaration by an individual? Consider the option when a citizen or organization did not have to pay tax. This is possible if the company's expenses exceeded revenues. Also, personal income tax is not paid on profits received from the sale of property owned for more than 3 (since 2016 more than 5) years.
Nevertheless, this does not mean at all that income reporting is not necessary. The so-called "nulls" (zero-tax returns) are subject to exactly the same rules as for the rest of the reporting.
What threatens the taxpayer? Fine. For failure to submit a declaration on time, 1000 rubles must be paid. And nothing more. It is such a punishment that awaits a negligent taxpayer.
There is a tax
But that is not all. The thing is that most often the population is faced with ordinary tax returns. They provide for the payment of a certain tax by one or another citizen. If a person has not filed 3-personal income tax, providing for tax payments, he will face a more serious punishment.
Let's start from the very beginning. Suppose that before the tax payment deadline is still long. The taxpayer did not file a declaration until April 30.Starting May 1, the taxpayer will be fined. Which one?
1000 rubles? Not at all. The penalty for non-submission of an IP declaration or by an individual providing for tax will vary. For each month of delay 5% of tax is charged. Moreover, the maximum amount of punishment may not exceed 30% of the tax payment.
Tax avoidance
What is the penalty for not submitting a declaration that threatens those who not only did not report on income, but also did not pay tax? After July 15, the nature of the punishment will change slightly. The thing is that in this case, the taxpayer will fall under the article "Tax evasion."
What is provided for under such a punishment? A person will have to pay a fine of 20% of the debt to the state.
Important: a similar punishment measure is provided only when the tax authorities themselves have discovered a violation. If the taxpayer comes to his senses, has filed a tax return and has paid penalties, there is no penalty.
Intent
The features for taxpayers do not end there. The penalty for non-filing income tax, along with deliberate tax evasion increases. If the tax authorities will be able to prove intent in the actions of the taxpayer, then the foreclosure from 20% will increase to 40%.
In practice, such situations are extremely rare. After all, to prove intentional tax evasion is very problematic. Therefore, often in the absence of a tax return and in the presence of unpaid tax, it is necessary to focus on a fine of 20% of the debt.
Penalties
On the listed penalties, punishments for dishonest taxpayers do not end there. The penalty for failure to file a declaration is already known. It is also clear how much a citizen will have to pay if he has not done away with tax arrears before the deadline set in Russia.
It should be borne in mind that in addition to tax arrears, you will have to pay interest. The longer the taxpayer evades his obligations, the more they will eventually be required to.
To date, interest is charged at 1/300 of the Central Bank refinancing rate. This punishment is increasing daily. Therefore, it is difficult to say exactly what kind of penalty for failure to submit a declaration and tax evasion. Sometimes you can manage 20% of the tax fee, sometimes more.
Criminal offense
As already mentioned, tax evasion is a criminal offense. The greater the debt, the more severe the punishment.
What threatens a person who has a debt of more than 600,000 rubles? In this situation, the exact amount of debt will play a role. If the debt has the status of large, you may encounter the following measures to prevent repeated violations:
- a fine from 100 to 300 thousand rubles;
- a fine in the amount of a citizen's salary for 1-2 years;
- forced labor for 12 months;
- arrest up to six months;
- maximum 12 months imprisonment.
Tax arrears on an especially large scale impose stricter penalties. In this case, the taxpayer faces:
- a fine of 200-500 thousand;
- recovery of salaries for 1.5-3 years;
- forced labor for 36 months;
- maximum 3 years imprisonment.
A large amount is considered a debt for the last 3 years in the amount of 900,000 thousand rubles (if the tax share is more than 10% of the fees) or 2,000,000 rubles per year. A particularly large amount of debt is 4 500 000 rubles for 3 years (if tax debt exceeds 20% of the fees payable), or 13 500 000 rubles.
Conclusion
That's all. Now it’s clear what kind of penalty a taxpayer may face for failing to submit a declaration. From the foregoing, it follows that the bulk of citizens are faced with a fine of 1,000 rubles, or with the recovery of 20% of unpaid taxes (+ penalties for each day of delay).
It is precisely on such measures to prevent tax evasion and the failure to submit a declaration that it is necessary to focus.In order to avoid problems with tax authorities, it is recommended to comply with the established legislation.
Even declarations "null" must be shown to the state. Otherwise, such a step will be regarded as unfair behavior. And the citizen will not be able to normally contact the Federal Tax Service. He, as already mentioned, may be denied the provision of certain services until the moment the declaration is filed. In practice, such cases occur, although not very often.
The penalty for failure to submit a declaration in Russia is, but it is not very high. The punishment studied can be considered as an educational measure - a person will understand that you have to pay for your mistakes, and he will no longer allow delays in income reports.