Each economic entity obliged to pay taxes must submit a declaration in a timely manner. For violation of these requirements, penalties under art. 119, 122 of the Tax Code of the Russian Federation. The latter imposes sanctions on subjects for non-payment or incomplete payment of tax due to understatement of the base, other incorrect calculation of the obligatory payment, or other illegal actions / omissions. For failure to submit a declaration within the time period established by law, liability shall be incurred under Art. 119 of the Tax Code. Let's consider it in more detail. 
Paragraph 1 of Art. 119 of the Tax Code
For failure to submit a declaration to the tax office at the place of registration, a penalty is imposed on the subject. Its size is 5% of the unpaid deduction amount payable (surcharge) in accordance with this reporting document. According to paragraph 1 of Art. 119 of the Tax Code of the Russian Federation, a penalty is charged for each month (full or incomplete) from the date set for the submission of reports. Its amount cannot be less than 1000 rubles. and not more than 30% of the amount payable.
Point 2
The tax accounting in an investment partnership, as well as the calculation of the financial result, may be assigned to the managing person (partner). The latter, respectively, must submit the declaration in a timely manner. If he fails to submit a reporting document in a timely manner to the supervisory authority at the place of its registration, Article 119 of the Tax Code provides for a pecuniary penalty of 1 thousand rubles. for each incomplete / full month from the date determined for the submission of the declaration.
Comments
The obligation to provide a declaration is provided for in Art. 80. According to the first paragraph of this norm, reporting is submitted by the entity for each tax. This obligation applies to both legal entities and citizens. The legislation sets specific deadlines for reporting. As an object of an offense under Art. 119 of the Tax Code of the Russian Federation advocates the procedure for submitting a declaration to the supervisory authority. 
The specifics of general punishment
P. 1, Art. 119 of the Tax Code of the Russian Federation has a number of features. Punishment can no longer be imputed only to the payer having an independent status. In accordance with the amendments made by the Federal Law No. 134, from January 1, 2015, tax agents may also be fined. Art. 119 of the Tax Code does not apply to cases when the declaration was submitted in violation of the established deadlines, but the mandatory deduction to the budget was made before reporting and the control body made a decision on the application of punishment to the subject. If the tax amounts for the relevant periods are 0, a sanction will be applied for failure to submit a declaration to the inspection. Its size is equal to the lowest value of the monetary penalty established in paragraph first of Art. 119 of the Tax Code. The amount of the penalty is calculated in accordance with the tax outstanding on time. From this wording it follows that in determining the fine, an unpaid payment should be taken on the date of transfer specified by law. 
Down payments
Responsibility for the considered norm occurs only after the submission of the declaration. Violation of the procedure in accordance with which the calculation or payment of advances is carried out is not a basis for imposing punishment on the subject for violation of the requirements of the legislation on fees and taxes. In accordance with paragraph 3 of Art. 58 and the first paragraph of Art. 80, a distinction is made between two separate documents. The first is the tax return, which is submitted at the end of the reporting year, the second is the calculation of advances for reporting periods. Art. 119, therefore, does not cover acts expressed in the late submission or non-submission of the latter. Moreover, the name of the calculations in one or another chapter of Part 1 of the Code does not matter.
Punishment for managing partner
In addition to the norm under consideration, sanctions against this subject are established in Art. 119.2 of the Tax Code. Under paragraph one of this article, a penalty is provided for the submission to the supervisory authority of calculating a financial result containing inaccurate information. For this act, the managing partner is charged with a pecuniary penalty of 40 thousand rubles. If the calculation, in which the false data is present, is intentionally provided, the amount of the fine is doubled - up to 80 thousand rubles. When determining the rules, procedures, deadlines for submitting a declaration, a report on financial results to the control authority, one should be guided by the provisions of norms 22-24, 80-81, as well as the relevant articles of Part 2 of the Code that establish certain dates for each mandatory deduction to the budget. Rules Art. 112 and 114 allow a reduction or increase in the amount of tax fines provided for in Art. 119. 
Declaration deadlines
Key dates are set by several articles of the Code:
- P. 5, Art. 174. The provisions of the norm determine the period for reporting VAT. The subjects must submit the document no later than the 20th day of the month, which follows the completed tax period, unless otherwise provided by Ch. 21 of the Code. This requirement also applies to agents who are not payers or who are exempted from the obligation to pay value added.
- Art. 174.1 (paragraph 4 of para. 2). In accordance with the provisions present in the norm, the participant in the investment partnership agreement (manager), responsible for keeping records, shall submit a declaration within the time period specified in Article 174 p. 5.
- Art. 204 p. 5. According to the provisions of the norm, excise payers must submit a declaration no later than the 25th day of the month that follows the end of the tax period. Entities that have the registration certificate for operations with gasoline of direct distillation or denatured alcohol send reports no later than the 25th day of the third month following the reporting one.
- Art. 229 (paragraph 1, para. 2). This norm sets a deadline for the submission of a personal income tax return. She surrenders no later than April 30. of the year that begins for the completed period, unless otherwise specified in Article 227.1 of the Code.
- Art. 289 p. 3. The norm defines the date of submission of the income tax return. Subjects submit reports no later than 28 calendar days elapsed since the end of the relevant period. Payers, making payments in advance, send the documents by the deadline specified for their payment.
- Art. 333.14 p. 2 and Art. 333.15 p. 1. According to the norms, reporting on water tax is submitted by the entity on the date determined for the payment of this deduction (no later than the 20th day of the month following the end of the period).
- Art. 345 p. 2. A mineral extraction tax declaration shall be submitted no later than the last day of the month that follows the completed period.
Declaration on Unified Agricultural tax
Dates for its delivery are defined in Art. 346.10 p. 2. Payers submit reports:
- At the end of the period no later than March 31 of the year that will follow the completed tax year. The exception is the case indicated below.
- Not later than the 25th day of the month following the month in which, upon notification provided by the payer to the supervisory authority in accordance with Art. 346.3 (paragraph 9), he ceased entrepreneurial activity as an agricultural commodity producer.
Dates for organizations on the simplified tax system
They are determined by Art. 346.23 p. 1. In accordance with the norm, at the end of the period, entities using the simplified tax system send reports at the place of residence of the individual entrepreneur or the location of the organization. For individual entrepreneurs, the deadline is set no later than April 30 of the year that will go after the end of the tax period. The exceptions are cases provided for in Art. 346.23 (paragraphs two and three). Organizations must submit a declaration no later than March 31, the year following the elapsed period. An exception is also cases defined by Art. 346.23 (paragraphs two and three).
Other terms
The reporting dates for entities obligated to make contributions to the budget also establish:
- Art. 346.23 (third paragraph). According to the norm, declarations on UTII at the end of the period are sent to the control body by the 20th day of the first month. next period.
- Norm 363.1 (paragraph three). In accordance with the provisions present in the article, transport tax reporting is sent by organizations no later than 1.02 of the year following the completed period.
- Art. 370 (paragraph two). The norm states that a gambling tax return for a past period is submitted by the payer to the supervisory authority at the address of registration of the relevant taxable objects before the 20th day of the month following the completed period.
- Norm 386 (third paragraph). According to the provisions of the article, property tax reporting is provided by organizations no later than March 30 of the year that follows the end of the period.
- Art. 398 (third paragraph). In accordance with this rule, the deadline for submitting a tax on land tax is determined. Payers must submit reports no later than February 1 of the year that follows the completed period.
Thus, the Code clearly sets all the deadlines. Reporting entities and those responsible for the timely submission of documentation to the tax authority must take into account the provisions of the law. In case of violation of certain standards, the corresponding liability. Control authorities, in turn, must take into account the specifics of sentencing, as well as the rules regarding the provision of settlements on advance payments. To avoid problems, business entities are advised to periodically review tax legislation updates.
