Amnesty tax is a legal act that is declared in relation to persons. This happens in cases where they have violated the laws of the Tax Code and are exempted from the sanctions applied to them. To do this, they must, in a certain period of time, declare their debts and pay tax payments in full. For the first time, an amnesty of this type was carried out in Russia in 1993.
Legal regulation
Law, politics and economics are inextricably linked, therefore it can be concluded that effective legal development of the state requires the development of a policy that can combine their capabilities. One of its main tasks is to improve legislation in order to solve pressing social problems. These include protection legitimate interests citizens and the optimization of regulation of relations in various areas of society. Today, legal policy is based on the principles of humanism and the equality of all subjects before the law of the state.
One of the tools that are aimed at implementing the first principle is amnesty. It manifests itself in the form of an independent act of mercy for persons who have committed an offense. The institution of amnesty arises and develops in many areas, including in the economic. There is a tax amnesty for individuals, economic, financial, amnesty of capital etc. The unity of this institution is confirmed not only by a similar name, but also by the general principles of action that are carried out at all levels of legal regulation.
The history of development
An analysis of the history of the development of taxation in Russia shows that the emergence and development of the institution of amnesty in our country took place at the same time as the evolution of tax legislation. Signs of the formation of this institution were observed from an early time. They were associated with the abolition of certain taxes, as well as the exemption of persons of certain categories from their payment. The presented features appear in a more developed form over time.
The first tax amnesty was introduced in Russia in 1993. Then, after fifteen years, another tax amnesty for individuals was carried out, which provided for the simplification of the procedure for declaring their income.
The current state of tax amnesty
Legislative consolidation of tax amnesty is still missing. This explains the appearance in the information sources of various interpretations of the phenomenon under consideration. In addition, the issue of assigning a place in the system of state tax law for tax amnesty has not been resolved. It is worth noting that tax law refers to financial law and is a set of legal rules that govern public relations to determine the fees and taxes credited to the budget, as well as to exercise control over their payment.
Despite this, tax law has a separate system. Tax amnesty is a separate institution of law that regulates relations between the state and persons exempted from tax amnesty.At the same time, they must comply with the condition of voluntarily making arrears of fees and taxes to the budget system of Russia.
A condition for the use of tax amnesty is also a special circle of entities. These include only those individuals or legal entities that have committed an offense. Moreover, it must be committed before the adoption of the act of amnesty. Therefore, it is not applicable to those offenses committed after its publication. It can be concluded that tax amnesty for entrepreneurs is due to the phenomenon of liability for tax offenses and cannot be carried out without them.
In this regard, it is advisable to indicate in tax legislation that the basis for exemption from tax liability is an amnesty, along with other circumstances. At the same time, there is a need to note in the Tax Code that a tax amnesty provides for the exemption from liability of a certain category of taxpayer persons. The need for legislative consolidation of this concept is explained by the improvement of the legal system of the state, which guarantees the realization of the rights and freedoms of subjects of law.
Transport tax amnesty
The current legislation of the Russian Federation provides that car owners are required to pay a transport tax annually. Its size is determined based on the place of residence of the citizen and the power of the vehicle. The receipts confirming the payment of this tax are mainly sent by mail to the address where the car owner is registered. There are situations when this does not happen.
It is worth noting that today the debt of Russian car owners to the state is more than one billion rubles. For this reason, a transport tax amnesty is a logical solution to the current problem. The law provides that tax arrears can be claimed within three years. At the same time, tax authorities do not have the desire and ability to recover this tax from individuals. This is due to the small amount of debt, which usually does not exceed one thousand rubles.
Car owners allow themselves to be irresponsible in paying the transport tax for the reason that an insurance policy or technical inspection does not need to be presented with a receipt confirming the payment. The only possibility of punishment for an offense is a ban on traveling abroad, but such cases are extremely rare.
Solving the problem of non-payment of transport tax
The application of a tax amnesty does not mean that transport tax fees will be completely canceled. In recent years, the need to include this tax in the cost of fuel, which is guaranteed to be used by all car owners, has been discussed. Consequently, they will only pay the transport tax without fail. It is worth noting that this method provides for a significant increase in the amount required for payment. There is also a problem with the cost of fuel. If a transport tax is included in it, it will become even higher. Since the price of fuel is already high, this innovation will affect motorists in a negative way.
Most experts argue that the introduction of a transport tax amnesty will have a positive effect on the tax system. Thus, government agencies will be able to introduce a system of penalties that will be more stringent for taxpayers. The resulting funds can be used to build new roads and repair existing ones.The plans also include the introduction of a mandatory presentation of a receipt for the payment of transport tax in the process of obtaining an insurance policy, as well as passing a technical inspection.
Domestic tax legislation is not perfect, so most taxpayers are not familiar with their rights and obligations.
Tax Amnesty Bill proposed by the Federation Council
It is worth noting that the law on tax amnesty has been repeatedly changed. Recently, the idea of this complex for the return of capital has become increasingly popular. A version of the law presented by the Federation Council does not offer a free amnesty. It involves the payment of the application payment, which will be 2.5%.
The experience of Germany and Italy was cited as an example of the implementation of the bill. In the latest version, the project brought the country 1.5 billion euros. The authors of the domestic bill note that about 2 billion US dollars will be brought into the Russian budget.
Introduction of tax amnesty law
The relevant law for individuals entered into force on March 1 this year. It allows you to legalize undeclared income that was acquired before 2006, without unnecessary questions from the state.
Citizens are obligated to pay personal income tax when they sell real estate, a car or receive property benefits for using a loan without interest under a loan agreement. The tax on personal income is paid by employers from wages. Today, its rate for the predominant amount of income is 13%. Moreover, for certain types of activities, a rate of 9% and 35% is set.
Tax non-payment from acquired income is an offense for which administrative and criminal liability is provided. Persons who evade paying taxes in an amount exceeding 100,000 rubles a year are involved in the latter. A tax amnesty in Russia allows individuals to legalize their income, taxes on which have not yet been paid. Citizens can independently calculate their amount and pay a declaration payment of 13% from it. At the same time, the tax amnesty of the Republic of Kazakhstan brought a significant amount to the budget. In Russia, it is planned to receive no less income from this procedure.
The amount of declared amounts is not limited to anything, and there is no need to indicate the source of income. The considered procedure for the declaration of income will be valid until the end of the current year.
Small Business Tax Amnesty
Since the payment of the declaration payment, it is considered that the individual has fulfilled his obligation to pay personal income tax on the income received by him. Tax amnesty for individual entrepreneurs provides for the payment of one public tax. The legislation provides that the information presented in the settlement document does not confirm the charge of administrative cases. This information can only be requested in two cases: when the citizen independently addresses it or by law enforcement agencies in order to verify the authenticity of the document confirming the payment of the declaration payment.
A tax amnesty does not apply to citizens who have been convicted of tax evasion. In this case, the condition is met that he entered into legitimate force, and the criminal record under this article has not been withdrawn.
Subjects of tax violation
The legislation provides that the subject of the offense may be any competent person, as well as the organization. This takes into account his psychological state, level of consciousness and age. In the field of administrative law, a social maturity limit of 16 years has been established.
Under tax legal capacity is understood the ability of a citizen to respond to the availability of tax rights and the performance of relevant duties. An individual receives it from the moment of birth and loses it with death. The organization receives tax rights and obligations from the moment of state registration and loses after deregistration in the relevant authorities. Since the concepts of tax and civil legal capacity are not the same, citizens may have some problems.
Subjects of tax amnesty
The most important part of a tax amnesty is the circle of entities that are subject to it. History confirms the fact that the procedure applies only to certain categories of taxpayers. At the moment, there is a tax amnesty for legal entities and individuals. It will be valid only if citizens pay tax on acquired income.
At the moment, tax amnesty allows you to declare income that was received before January 1, 2006. This means that for offenses committed after this time, administrative responsibility will not be removed.
We can conclude that the subjects of a tax amnesty can be persons who simultaneously possess such signs:
- Citizens have violated tax laws;
- the offense took place before the adoption of the act on the introduction of a tax amnesty;
- citizens fully possess tax capacity and legal capacity.
It should be understood that the tax amnesty for individual entrepreneurs implies that specific authorities represent the interests of the state.
