Salary and Personnel / 04.05.2020

Circumstances mitigating liability for tax liability. Mitigating circumstances for a tax offence. Procedure for applying extenuating circumstances

Circumstances affecting the amount of tax liability include:

circumstances excluding the guilt of a person in committing tax offense;
circumstances mitigating liability for committing a tax offense;
circumstances aggravating responsibility for committing a tax offense.

Let's talk about them in more detail.

Circumstances excluding tax liability

A person cannot be held liable if:

there was no tax offense as such;
there is no fault in the commission of a tax offense this person;
the statute of limitations for bringing to responsibility for committing a tax offense has expired.

Also, persons under the age of 16 cannot be held liable for tax liability (clause 1, article 109 of the Tax Code of the Russian Federation).

In addition, the Tax Code defines circumstances that exclude the guilt of a person in committing a tax offense. These include (Article 111 of the Tax Code of the Russian Federation):

committing an offense as a result of a natural disaster, other emergencies, circumstances force majeure. Such circumstances, as a rule, are well-known facts and can be confirmed by publications in the media or in other ways that do not require special means of proof;
commission of an offense by an individual who was in a state in which it was impossible to be aware of his actions or control them due to illness. This fact must be confirmed by documents related to the tax (settlement) period of the tax offense. They must be submitted to the tax authorities;
execution by an organization (IE) of written explanations on the application of legislation on taxes and fees given to it or to an indefinite circle of persons by an authorized authority within its competence. This circumstance is taken into account if there is an appropriate document with explanations, in terms of meaning and content relating to the tax (calculation) periods of the offense, regardless of the date of its publication;
implementation by the organization (IP) of the reasoned opinion of the tax authority sent to it in the course of tax monitoring.

Note that the last two items from the above list will not work if it turns out that the explanations or reasoned opinion of the tax authorities were based on incomplete or inaccurate information provided legal entity or IP.

Also, when considering a case, the tax authority or the court may take into account other circumstances that preclude bringing a person to tax liability. That is, the list of such circumstances is not closed.

Circumstances mitigating liability for committing a tax offense

Among the mitigating circumstances of a tax offense are named (clause 1 of article 112 of the Tax Code of the Russian Federation):

committing an offense due to severe personal, family circumstances;
the commission of an offense due to a threat, due to coercion, or due to material, service, or other dependence;
the difficult financial situation of the individual held liable;
other circumstances.

A circumstance aggravating tax liability is a repeated commission of a tax offense by a person. We are talking about a situation where the person who committed the offense had previously committed a similar one, and was brought to justice in connection with this. At the same time, a person is considered subject to a tax sanction within 12 months from the date of entry into force of a court decision or a tax authority (

In Art. 112 of the Tax Code of the Russian Federation establishes conditions that affect the amount of punishment applied to a subject who has committed a tax offense. When analyzing the norm, there is a certain analogy with similar provisions of the criminal law.

Art. 112 of the Tax Code of the Russian Federation: extenuating circumstances

Liability is provided for tax violations. Punishment is assigned depending on the nature of the unlawful actions of the subject. In paragraph 1 of Art. 112 of the Tax Code of the Russian Federation defines the conditions under which less severe sanctions may be applied to the perpetrator. This is allowed if:

The person held liable was in a difficult financial situation.
The violation was committed under the influence of difficult family or personal circumstances.
The guilty subject was under the influence of threat, coercion, or in official, material or other dependence.
There are other circumstances that are recognized by the tax service or the court considering the case as mitigating.

Tougher punishment

In paragraph 2 of Art. 112 of the Tax Code of the Russian Federation provides for a condition under which a more serious sanction is applied to the guilty person. In particular, this takes place if the person has previously been held accountable for committing a similar offense. It should be said that in accordance with the Criminal Code for the recidivism of a crime, the punishment is also toughened.

Nuances of the norm

The subject from which the sanction was collected tax legislation, is considered punished for 12 months. from the date of entry into force of the relevant decision. This provision is established in paragraph 3 of Art. 112 of the Tax Code of the Russian Federation. The decision is made by the court or the Federal Tax Service. This means that if during this time the subject commits another similar offense, a more severe sanction will be applied to him in accordance with the second paragraph of Art. 112 of the Tax Code of the Russian Federation. Tax office and the court considering the case of the guilty person are obliged to consider the materials comprehensively. In Art. 112 p. 4 of the Tax Code of the Russian Federation states that only their competence includes establishing the degree of responsibility of a person. These bodies are authorized to recognize facts as aggravating or allowing for a less severe punishment. They're in without fail are taken into account when applying the sanctions established by the Code.

Art. 112 of the Tax Code of the Russian Federation with comments

The norm under consideration defines the conditions that affect the amount of the tax sanction. They are circumstances aggravating and mitigating responsibility. The latter, in particular, include factors directly related to the personality of the perpetrator. For example, this could be serious disease. Within the meaning of the norm, it means not only individuals as taxpayers (tax agents), but also citizens who, acting as managers or other persons engaged in managerial activities, commit an offense due to a combination of difficult family or personal circumstances. These factors can be very different, including those related to the relatives of the subject. For example, it may be a serious illness of the wife, requiring significant costs, unsatisfactory financial position in the family, the death of someone close, and so on.

Application of Art. 112 of the Tax Code of the Russian Federation implies a mandatory assessment of these factors for each individual case. It should be said that their presence in itself cannot exempt from the obligation to pay taxes. In fact, it is necessary to establish whether the circumstances were really so dire.

Threats

In Art. 112 of the Tax Code of the Russian Federation provides for a reduction in the degree of responsibility if the subject was under pressure. In particular, they mean threats. They can appear in a variety of forms. These can be verbal threats, and the commission of certain actions using dangerous means (a threat with a knife, for example). In this case, the impact is on the psychological state of the subject. The threat may refer to causing harm to property, interests, intangible benefits of a citizen (honor, life, reputation, and so on). Moreover, it may concern not only the payer himself, but also his relatives, employees of the organization he leads.

Other pressure methods

In Art. 112 of the Tax Code of the Russian Federation, coercion is one of the factors that reduce the amount of liability. It can be both physical and mental. In the first case, this refers to beatings, violence, causing pain, torture, and other suffering. Psychic methods can be called the influence on the consciousness of the subject, including through hypnosis.

Service or financial dependence is considered as a mitigating circumstance. The first is understood as the pressure of the person to whom the payer (agent) is subordinate. An example is the relationship of interdependent entities. In some cases, a tax offense is committed under pressure from a person who provides the guilty person with production means, housing, raw materials, energy, semi-finished products, financial resources and so on. In such cases, misconduct is the result of fear that the perpetrator may be deprived of the benefits he needs.

Important Points

It must be said that the list of mitigating conditions established in Art. 112 of the Tax Code of the Russian Federation, is considered open. The factors defined in the norm must be taken into account in any case. At the same time, it is allowed to take into account other circumstances that can be regarded as mitigating at the discretion of the Federal Tax Service or the court in a particular situation. The size of the tax sanction can be significantly reduced. The fact is that only the minimum limit of its reduction is set. As a result of an assessment of the circumstances, for example, the nature of the offense committed by the subject, the number of extenuating circumstances, the financial condition and personality of the payer, the amount of punishment can be reduced by more than half.

Explanations on the second paragraph of the norm

An analysis of the provisions of paragraph 2 of the article under consideration shows that the legislator has provided only one aggravating circumstance. It is expressed in the repeated commission of an offense for which the subject has already been held accountable before. In other cases, there is no reason to talk about aggravating factors. In particular, this applies to situations where the subject committed a tax violation, but was not held accountable.

It does not matter the reason why the sanctions were not imposed on him. He will be considered unaccounted for. Accordingly, the toughening of punishment is unacceptable. Moreover, in accordance with paragraph 3 of the norm under consideration, the subject is considered to be held liable within 12 months. from the date of entry into force of the relevant decision issued by a judicial or tax authority. If no sanctions were applied to the perpetrator before the violation, then the Federal Tax Service has no legal grounds for increasing the size of the punishment.

Mandatory provisions

Paragraph 4 of the article under consideration provides that the factors mentioned in other paragraphs of the norm must be established either by the court or by the tax service and taken into account when sanctions are applied to the perpetrator. Moreover, in accordance with the analysis of practice, these actions are the responsibility of these bodies. The right to reduce the penalty if mitigating circumstances are identified is thus granted, and tax service, and the court. This means that the latter can reduce the size of the sanction, even if this has already been done by the Federal Tax Service.

Legal orders of the Constitutional Court

When applying the provisions of Art. 112 of the Tax Code of the Russian Federation, it is necessary to take into account Resolution No. 14 of May 12, 1998. It states, in particular, that it is permissible to apply penalties to the guilty subject, taking into account the nature of the offense committed by him, the amount of harm caused by his illegal actions, his property status, as well as other factors that are essential for the consideration of the case.

You should also take into account the provisions of Decree No. 14 of October 28, 1999. It states that in the process of considering all disputes relating to tax offenses, the authorized authorities are obliged to investigate all the actual circumstances, and not just the formal conditions established in the legal norm. Of no small importance is the Ruling of the Constitutional Court No. 1069-O-O of December 16, 2008. In it, the court indicated that the legislator, establishing responsibility for offenses, is obliged to follow the constitutional principles of legal equality, fairness, proportionality and proportionality of punishment and its goals.

In accordance with Article 57 of the Constitution of the Russian Federation, everyone is obliged to pay legally established taxes and fees. However, not everyone fulfills this requirement: someone does it consciously, in most cases in order to save Money and getting more profit, and someone out of ignorance of the law. Nevertheless, in both cases, the person will have to endure adverse consequences, because, as you know, ignorance of the law does not exempt from liability.

Chapter 16 (TC RF) lists the types of tax offenses and the amount of liability for each of them. The concept of "tax offense" is disclosed in Article 106 of the Tax Code of the Russian Federation: "A tax offense is recognized as guilty of an unlawful (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons for which liability is established". The measure of liability for a tax offense is a tax sanction, which is collected from the taxpayer only in judicial order. It is worth noting that for the same offense the amount of sanctions imposed by the court may be different. It depends on whether the person who committed the tax offense has circumstances mitigating or aggravating liability. Thus, in paragraph 3 of Article 114 of the Tax Code of the Russian Federation it is established that in the presence of at least one mitigating circumstance, the amount of the fine must be reduced by no less than two times compared to the amount originally established in the corresponding article for a specific offense. In the resolution of the Plenum Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation of June 11, 1999 N 41/9 "On some issues related to the entry into force of part one tax code Russian Federation"It says that the court, based on the results of an assessment of the relevant circumstances (for example, the nature of the offense committed, the number of mitigating circumstances, the identity of the taxpayer, his financial situation), has the right to reduce the amount of the penalty and more than twice. Paragraph 4 of the same article says that when in the presence of aggravating circumstances, the amount of the fine, respectively, increases by 100 percent.So, which circumstances mitigate and which aggravate the responsibility for committing a tax offense?All of them are listed in article 112. Circumstances mitigating liability for committing a tax offense include:

committing an offense as a result of a combination of difficult personal or family circumstances;
commission of an offense under the influence of threat or coercion or due to material, service or other dependence;
the difficult financial situation of an individual held liable for committing a tax offense;
other circumstances that may be recognized by the court as mitigating liability.

As you can see, the Tax Code of the Russian Federation does not give exhaustive list circumstances mitigating liability, determining that other mitigating circumstances may be taken into account at the discretion of the court. So, for example, in paragraph 17 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71 "Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of part one of the Tax Code of the Russian Federation" it is said that when considering the application of the tax authority on the recovery from the taxpayer of the fine provided for in paragraph 1 of Article 122, the court, based on the specific circumstances of the case, on the basis of Articles 112 and 114 of the Tax Code of the Russian Federation, reduced the amount of the fine, recognizing the independent identification and correction by the taxpayer of errors in tax return and filing with the tax authority an application for its addition and change by a mitigating circumstance.

Although the legislator expressly stated that the commission of an offense due to a combination of difficult personal or family circumstances is mitigating, in practice questions may arise as to which circumstances can be attributed to such. For example, in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 9, 2001 N 3626/01, such circumstances include the defendant's third disability group and the fact that he is a pensioner.

Paragraph 2 of Article 112 provides for only one circumstance that aggravates liability for a tax offense - the commission of a tax offense by a person previously held liable for a similar offense. No other aggravating circumstances can be recognized by the court.

We also note that Article 114 does not contain instructions on the procedure for imposing punishment, while the taxpayer has mitigating and aggravating circumstances for tax liability. However, in the decision of the Federal Arbitration Court of the North Caucasus District dated April 16, 2008 N F08-1888 / 2008-680A, it is noted that if there are both mitigating and aggravating circumstances, the amount of the fine is subject to reduction by at least two times.

Roman Larionov, legal adviser of "Garant" company

1. Circumstances mitigating liability for the commission of a tax offense are: 1) the commission of an offense as a result of a combination of severe personal or family circumstances; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. 2. An aggravating circumstance shall be the commission of a tax offense by a person previously held accountable for a similar offense. 3. A person from whom a tax sanction has been levied shall be deemed to have been subject to this sanction within 12 months from the date of entry into force of a court decision or a tax authority. 4. Circumstances mitigating or aggravating liability for committing a tax offense shall be established by the court or tax authority considering the case and taken into account when applying tax sanctions.

Legal advice under Art. 112 Tax Code of the Russian Federation

Vadim Panikarov

They want to fine me 600 thousand at work. What can be done?. They want to fine me for the fact that, through my fault, a message was not submitted on time about opening an account for the organization in a bank. According to the law, the fine is 40 thousand rubles per official. And there are only 5 bills. a message is submitted to the FSS, PF and FTS. Total 40 * 3 = 120 thousand. * 5 = 600k What can be done?

Lawyer's response:
Something you counted a lot. In accordance with Art. Violation by a taxpayer of the deadline established by this Code for submitting to the tax authority information on opening or closing an account with a bank entails a fine in the amount of five thousand rubles. 5000х5=25000 rub But there is. in which are indicated. 2) PF and FSS from 1000 to 2000 rubles In your case, 2000x5 = 10000 rubles. Total 35,000 rubles. must pay. to help you

Vyacheslav Filippovich

Help even tax ((((Well, it is very necessary)))). 2.2. The enterprise violated the deadline for submitting information on opening a bank account to the tax authority. The tax authority filed a claim with the court for the recovery of a fine of 5,000 rubles from the enterprise. In court, the director of the enterprise explained the delay by the fact that he was unable to deal with the affairs of the enterprise due to the serious illness of his son, who needed postoperative care. In confirmation, the director presented medical certificates about the state of health of his son. The company does not currently have any other employees. What decision did the court make?

Lawyer's response:
Perhaps the court recognized this circumstance as mitigating and reduced the amount of the fine ; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. Article 114. Tax Sanctions 3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of this Code.

Vasily Dondukov

How much can be a fine for untimely submitted paper to the tax on opening an account? I am IP

If you didn’t inform about the opening (closing) of an account within 7 WORKING days, then you face a fine 1) The tax office can give a fine of 5,000 rubles But there are articles 112 and 114 in the Tax Code that can reduce the fine if there are extenuating circumstances 2) Pension Fund and Social Insurance Fund from 1000 to 2000 rubles

Nikita Rogalyukhin

help solve the problem tax law Please. On December 17, 2006, an individual entrepreneur I. I. Sidorov closed a current account in commercial bank"Grand". The taxpayer did not submit a report on this fact to the tax authority. On January 28, 2007, the head of the tax authority issued a decision to impose tax liability in the form of a fine of 5,000 rubles. I. I. Sidorov did not agree with the amount of this fine and asked the tax authority to reduce it due to the presence of circumstances mitigating liability, such as: a combination of difficult family circumstances, as well as a lack of income due to the termination of business activities. Who has the right to reduce the amount of tax sanctions and in what order? In what order will the fine be collected?

Lawyer's response:
According to Article 112 of the Tax Code of the Russian Federation, the following are recognized as mitigating the responsibility for committing a tax offense: Committing an offense due to a combination of difficult personal or family circumstances; Commission of an offense under the influence of threat or coercion or due to material, service or other dependence; Other circumstances that may be recognized by the court as mitigating. Circumstances aggravating responsibility for violation of a tax offense are established by the court and taken into account by it when imposing sanctions for tax offenses in the manner prescribed in Article 114 of the Tax Code. The relevant tax authorities cannot increase or decrease the amount of penalties on their own, only the courts have such powers. The burden of proof in court of the fact of mitigating liability lies with the accused person, and aggravating liability - with the tax (customs) authorities. The measure of responsibility for committing a tax offense is a tax sanction. The essence of tax sanctions is explained in Article 114 of the Tax Code. Tax sanctions are established and applied in the form monetary penalties(fines) in the amounts provided for by the relevant articles of the Tax Code. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established for the commission of this tax offense. Tax sanctions are collected from taxpayers only in court. The Tax Code of the Russian Federation also introduced the concept of the composition of tax offenses and established measures of responsibility for their commission (Chapter 16 of the Tax Code). Article 116 defines such a tax offense as a violation of the deadline for filing an application for registration with a tax authority in accordance with Art. 83 of the Tax Code of the Russian Federation. Violation of the deadline for filing an application for registration with a tax authority in the absence of signs of a tax offense under paragraph 2 of Art. 116, entails a fine of 5 thousand rubles, and violation of the deadline for filing an application for registration with a tax authority for a period of more than 90 days entails a fine of 10 thousand rubles. It is important to note that the above violations are considered committed, even if an organization registered with the tax authorities at the location (for entrepreneurs - at the place of residence), evaded registration with the tax authority, entails the collection of penalties, regardless of intent. If the taxpayer must register with various tax authorities, a fine, in accordance with Art. 114 and Art. 116 of the Tax Code of the Russian Federation, must be recovered for each violation of this obligation.

Natalia Baranova

answer the question. Circumstances aggravating liability for violations of the legislation on taxes and fees a) are specified in the Tax Code of the Russian Federation b) are determined by the tax authority or the court when considering the case c) are determined by the court when considering the case

Lawyer's response:
Article 112 of the Tax Code is specified. 4. Circumstances mitigating or aggravating liability for committing a tax offense are established by the court or tax authority considering the case and are taken into account when applying tax sanctions. (Clause 4 was introduced by Federal Law No. 154-FZ of 09.07.1999, as amended by Federal Laws No. 137-FZ of 04.11.2005, No. 137-FZ of 27.07.2006)

Maxim Rudalev

People, tell me!!! Passed VAT - for the 4th quarter with a delay!!!. How to write explanatory note for IFNS?

Lawyer's response:
The main thing is to pay! Tax liability for failure to submit a tax return within the period established by the legislation on taxes and fees is provided for by Article 119 of the Tax Code of the Russian Federation. The amount of the fine depends on the number of days that have elapsed from the day set for the submission of the declaration. Suppose the delay does not exceed 180 days. Then the penalty will be 5% of the amount of tax payable (surcharge) on the basis of this declaration, for each full or incomplete month from the date set for its submission. At the same time, the total amount of penalties cannot exceed 30% of the amount indicated in the declaration and be less than 100 rubles. The Tax Code (Article 114) states that in the presence of circumstances mitigating liability, the amount of the fine for a tax offense committed must not be reduced. less than twice as compared to the amount established in the relevant article of the Code. What can mitigate liability: A list of circumstances mitigating liability is given in Article 112 of the Tax Code of the Russian Federation. It is open in nature, that is, the court may recognize other circumstances not specified in this article as extenuating ones. For example, when late delivery reporting, such a circumstance may be recognized as the fact that the tax was paid on time (ruling of the Federal Arbitration Court of the Moscow District dated 03.10.2001 in case No. КА-А40 / 5467-01), as well as the existence of an overpayment of tax (ruling of the Federal Arbitration Court of the Urals District dated 05/22/2001 No. F09-952 / 2001AK) . Another example from practice is the commission of a violation for the first time, the illness of the chief accountant and a change in the rules for submitting a declaration (ruling of the Federal Arbitration Court of the North-Western District of September 18, 2001 in case No. A56-13292 / 2001). and fees, entails the imposition on the guilty officials of the organization administrative fine. According to article 15.5 of the Code of Administrative Offenses of the Russian Federation, its value is from 3 to 5 minimum wages (300 - 500 rubles)

Elizabeth Nikitina

need help. If the violation of the legislation on taxes and fees is committed due to a combination of difficult personal or family circumstances, then liability a) can be mitigated b) must be mitigated c) does not affect the establishment of liability in any way

Lawyer's response:
ANSWER - b) The Tax Code of the Russian Federation, Part I, Article 112: Article 112. Circumstances mitigating and aggravating liability for committing a tax offense circumstances; 4. Circumstances mitigating or aggravating liability for committing a tax offense shall be established by the court or tax authority considering the case and taken into account when applying tax sanctions.

Antonina Veselova

Decree of the Federal Antimonopoly Service of the Urals District of June 19, 2008 No. in case Ф09-4425/08-СЗ, I need to print it, where can I find it?

FEDERAL ARBITRATION COURT OF THE URAL DISTRICT RESOLUTION dated June 19, 2008 N F09-4425 / 08-C3 Case N A60-33621 / 07 The Federal Arbitration Court of the Urals District composed of: presiding Dubrovsky V.I., judges Tokmakova A.N ...

Sergey Bezguzikov

Compensation of expenses for a representative for the agro-industrial complex?. According to what scheme are the expenses for a representative in the agro-industrial complex compensated? At the request of the party or should it be specified separately in the claim?

Lawyer's response:
In the claim. .with the application of the contract and receipts of payment.On the basis of Part 2 of Art. 110 of the Arbitration Procedure Code of the Russian Federation, the costs of paying for the services of a representative, incurred by the person in whose favor a judicial act has been adopted, are recovered by the arbitration court from another person participating in the case, within reasonable limits. .2004 N 82 "On Some Issues of Application of the Arbitration Procedure Code of the Russian Federation" explains that when determining reasonable limits for the costs of paying for the services of a representative, in particular, the following can be taken into account: business trips established by legal acts; the cost of economical transport services; time that a qualified specialist could spend on preparing materials; the prevailing cost of lawyers' fees in the region; available information from statistical agencies on prices in the legal services market; the duration of the consideration and the complexity of the case. Evidence confirming the reasonableness of the costs of paying for the services of a representative must be submitted by the party demanding reimbursement of these costs (Article 65 of the Tax Code of the Russian Federation). According to Article 112 of the Arbitration Procedure Code of the Russian Federation, the issues of distribution of court costs are resolved by the arbitration court considering the case, in a judicial act, which ends the consideration of the case on the merits, or in a ruling. The specified ruling may be appealed. The Code does not exclude the possibility of consideration by the arbitration court of an application for the distribution of court costs in the same case and when it is filed after the decision of the court of first instance, decisions of the courts of appeal and cassation instances.

Kirill Uretsky

My husband bought an apartment. Currently collecting documents for tax deduction.. Husband bought an apartment. Now he is collecting documents for tax deduction. I know that it is provided through the return of income tax, i.e. for salary Now his salary is 23 thousand rubles. Those. about 3 thousand rubles will be returned to him monthly. But after 3 years he retires. Tell me, who and how will then (and will) return the money to him?

Lawyer's response:
A special procedure for transferring the balance of the deduction is provided from January 1, 2012 for persons receiving pensions, if they do not have income taxed at a rate of 13% (paragraph 3, clause 3, article 210 of the Tax Code of the Russian Federation, clause 1, article 5 of Law N 330-FZ) . In this case, the unused part of the deduction is carried over to the previous tax periods, but not more than three (Letters of the Ministry of Finance of Russia of 03.02.2012 N 03-04-05 / 7-112, of 01.31.2012 N 03-04-05 / 7-94). For example, pensioner A.S. Pavlov in 2012 bought an apartment for 1,500,000 rubles. The amount of income of a pensioner, taxed at a rate of 13%, for the first three months of 2012 amounted to 90,000 rubles. Since the beginning of the second quarter, he has not received income taxed at a rate of 13%. In 2012, A.S. Pavlov can use a deduction in the amount of 90,000 rubles. Let us assume that the amount of taxable personal income tax pensioner for the previous three years amounted to 1,080,000 rubles. Consequently, A.S. Pavlov is entitled to receive for previous periods only a part of the unused deduction in the amount of 1,080,000 rubles. The balance of the deduction in the amount of 330,000 rubles. (1,500,000 rubles - 90,000 rubles - 1,080,000 rubles) will remain unused.

Alexey Parshak

Tell me, please, I'm selling a cottage that I own for less than a year for 350 thousand rubles. Will the tax charge 13% of the tax from me?

Lawyer's response:
No, he won't. Here is a quote for you from Article 220 of the Tax Code of the Russian Federation. There is definitely a dacha there 1. When determining the size tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer is entitled to receive the following property tax deductions: 1) in the amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the said property owned by the taxpayer for less than three years, but not exceeding 1,000,000 rubles in total, as well as in amounts received in the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding a total of 250,000 rubles. (as amended by Federal Laws No. 112-FZ of 20.08.2004, No. 144-FZ of 27.07.2006, No. 202-FZ of 19.07.2009, No. 368-FZ of 27.12.2009)

Alexandra Belyaeva

Do you think Putin has discredited democracy in Russia?

But was there democracy in Russia? No, he just screwed up :)))) If you follow the literal logic of the quote you quoted, then democracy in Russia was discredited by the democrats themselves. Unable to unite (where is the general democratic movement?), stealing ...

Olesya Bolshakova

The State Duma raises excise taxes on alcohol, tobacco and gasoline. The question is, what side did she attach gasoline to tobacco and alcohol ?!

And I introduced my excise tax on smoking. 300 rubles a cigarette. - And what do you think? Will he quit smoking? - Maybe he won’t quit smoking .. And the car is on next year I think to update

Alexey Nazar

Tax law Is the circumstance aggravating responsibility for violation of the legislation on taxes and fees?

See paragraph 2 of Article 112 of the Tax Code of the Russian Federation, According to paragraph 2 of Art. 112 of the Tax Code of the Russian Federation, an aggravating circumstance is the commission of a tax offense by a person previously involved in ...

Stanislav Katalin

Question about taxes

You have to pay when there is a decision to impose a fine. Pay on time. It is curious that the IFTS was going to camera with a "zero" declaration ... Anyway, tax audit by itself - missing the deadline for filing a declaration itself by ...

Vladimir Likhanov

about xenon ... A rumor flew that the fine was canceled for xenon. Or what was there. This is true?

Currently on motor vehicles headlights of the following officially approved types are installed: C low beam, R high beam, CR dual-mode (low and high) beam with incandescent lamps (UNECE Regulation 112, GOST R 41.112-2005 ...

Elizabeth Danilova

What do you think about Article 112???

Law on insemination of cattle? ?))

Anatoly Timakin

Why is there not enough money in the treasury of the Russian Federation to help the poor large families? Why do the rich only pay 10% taxes? From what

There is enough money, just the authorities DO NOT need it. It is more profitable to grow zombified, mentally traumatized people and mold them into what is profitable.

Oleg Yastin

Help solve problems in the civil process, time is in short supply, and help will not hurt. No. 1. Stolyarov KN May 23, 2006 filed a lawsuit with the court. The magistrate, having established that the statement of claim was filed in violation of legal requirements, issued a ruling on leaving the statement without movement, giving the plaintiff a three-day period to correct the shortcomings. On May 26, 2006, KN Stolyarov followed the instructions of the judge listed in the ruling. Has the plaintiff observed the three-day deadline for correcting the shortcomings? From what date should the period be calculated? statutory for consideration by a justice of the peace of a civil case, indicate the date of the end of this period? No. 2. On February 20, 2006, Rybnikov K.S. filed a petition with the court to restore the missed procedural deadline for filing comments on the minutes of the court session of February 12, 2006. The petition was denied. The ruling stated that the petition was not subject to satisfaction on the following grounds. According to Art. 231 of the Code of Civil Procedure of Linden, participating in the case, and their representatives, within five days from the date of signing the protocol, have the right to submit their comments in writing, which they did not do, and the law does not provide for filing a petition with the court to restore the deadline for submitting comments on the protocol. Is the ruling of the court justified? No. 3 Turgai city court satisfied the claim of G. T. Stupin against the city administration. The defendant filed a cassation complaint against the court decision. The judge issued a ruling to leave the complaint without motion on the grounds that it had not been paid with state duty. The city administration filed a private complaint against the decision of the judge, indicating that, in accordance with the Tax Code of the Russian Federation, local governments, when applying to the court, are exempted from paying state duty. Are there grounds for a private complaint? No. 4 The case on the claim of Pukhov K. M. to Sitnikov S. S. was considered in the absence of the defendant in the order of proceedings in absentia. The judge proceeded from the fact that since the defendant's place of residence is unknown and the court has information about this from Sitnikov's last place of residence, the court notices were sent to the defendant's address known to the court and, therefore, are considered delivered. The case contained a postal notice stating that the telegram with which the defendant was informed about the court session was not delivered, since the addressee was absent, and a court summons with a note that S.S. Sitnikov does not live at this address and his place of residence is unknown . Sitnikov appealed the court decision, indicating that he could not participate in the consideration of the case, since court notices were sent to the address of his permanent registration, which was indicated by the plaintiff in the statement of claim, but he did not live at this address for several years. The decision, what content should the court of cassation instance make?

And I also have a shortage of time, only it costs money ...

Daniil Malyutin

VAT exemption if the parent is the only one and the child is disabled

the deduction for personal income tax will be 2000 rubles.

Claudia Petrova

Tax refund for two apartments. We bought an apartment for 860,000 rubles. , half a year ago, we want to sell it, take a mortgage and buy an apartment for 1,600,000 rubles. What should we do, tell me first to file for a tax refund for 860 thousand, and then for 1,600,000 rubles. Or can it be done at the same time? And you need to serve two blurry people for different amounts, or you can one family member. After all, the tax is returned only once in a lifetime. And what taxes should be paid from these sums?

A tax deduction is provided from amounts up to 2 million, so decide for yourself how best to proceed. An apartment sold for 860 thousand rubles is not taxed, because the price of the apartment you are selling is less than one million rubles.

Zoya Fedorova

Please tell me how to fill in and send the 2-NDFL report. The organization is an individual entrepreneur. We buy meat from persons. What income code to put in 2-personal income tax, or maybe a deduction code so that these incomes are not taxed.

Lawyer's response:
Art. 217 of the Tax Code Income not subject to taxation (exempted from taxation): 13) income of taxpayers received from the sale of livestock products grown in private farms located on the territory of the Russian Federation (both in live form and slaughter products in raw or processed form ), crop products (both natural and processed) . The income specified in the first paragraph of this paragraph shall be exempt from taxation, while at the same time observing following conditions: - if the total area land plot(plots) , which (which) is (simultaneously are) on the right of ownership and (or) other right individuals, does not exceed the maximum amount established in accordance with paragraph 5 of Article 4 federal law dated July 7, 2003 N 112-FZ "On personal subsidiary plots"; - if the taxpayer maintains a personal subsidiary plot in the indicated areas without involvement in accordance with labor legislation employees. For exemption from taxation of the income specified in the first paragraph of this paragraph, the taxpayer shall submit a document issued by the relevant local government, the board of a horticultural, horticultural or dacha non-profit association of citizens, confirming that the products sold were produced by the taxpayer on owned (belonging) to him or his family members land plot (plots) used (used) for personal subsidiary farming, dacha construction, horticulture and horticulture, with information about the size total area land plot (plots); If it meets these conditions, then personal income tax is not paid and the certificate is not filled out. 2. If not, then physical. the person himself submits a 3-NDFL declaration at the end of the year. I think you indicate code 4800 in the 2-NDFL certificate.

Sergei Piorkovskiy

Do I need a settlement agreement if the prepayment has already been returned? We filed a lawsuit with Arb. court, the court accepted it in summary proceedings. By April 11, we need to submit a settlement agreement to the court if it is reached. The defendant returned the entire amount of the advance payment (which is the subject of the claim) on March 26, that is, before the conclusion of the settlement agreement. We need to make a peace deal backdating or withdraw the claim? The amount was returned without legal costs ...

Lawyer's response:
So you need legal fees? Do you want to refund them? Then refuse the claim in connection with the voluntary return of the advance payment, but no reimbursement of expenses. Rationale: Information mail of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 5, 2007 N 121 "Overview judicial practice on issues related to the distribution between the parties of court costs for the services of lawyers and other persons acting as representatives in arbitration courts"13. The plaintiff's waiver of the claim in the event of the defendant's voluntary satisfaction of the stated requirements after the initiation of proceedings in the case by the court is not a basis for refusing to reimburse the court costs for payment for the representative's services. Open Joint-Stock Company petitioned for reimbursement of legal costs for the services of a representative. The court of first instance denied the petition, because in the course of the proceedings the company abandoned the claim in connection with the defendant's voluntary fulfillment of the obligation. The proceedings were terminated. The Court of Appeal overturned the decision of the Court of First Instance to refuse to recover court costs on the following grounds. In refusing to satisfy the claim for reimbursement of court costs, the court of first instance proceeded from the fact that if the debtor voluntarily fulfills the obligation and the plaintiff waives the claim at the stage of the preliminary court session, the court costs are not subject to reimbursement, since the court terminated the proceedings on the case, and did not accept the court order. act in favor of the plaintiff. However, this conclusion contradicts the provisions of the RF APC. The Claimant has incurred the costs of the attorney's fees related to the preparation of statement of claim and with representation of his interests in the preliminary court session. When issuing a ruling to terminate the proceedings, the court resolves the issue of the distribution of court costs in accordance with Article 112, Part 1 of Article 151 of the Arbitration Procedure Code of the Russian Federation, guided by the general principle of attributing court costs to the parties in proportion to the amount of satisfied claims(Part 1 of Article 110 of the Code). Based on the foregoing, in this case, the requirements were subject to satisfaction.

Karina Ilyina

Are there any restrictions for private farming? can the tax force to register farming, individual entrepreneurs, LLC?

Lawyer's response:
Read the Federal Law of the Russian Federation of July 7, 2003 N 112-FZ "On personal subsidiary plots." The main restrictions on the size of the plot, it is set local law. Only family members can work on the site, there can be no hired workers. Unlike a farm, a personal subsidiary plot is maintained in order to meet the family's own food needs. Accordingly, only the surplus of the resulting product can go on sale. At the same time, the amount of these surpluses is not regulated by laws. The tax authorities cannot force you to register for doing business. This is your right, not an obligation. They may try to accuse you of non-payment of personal income tax, but in accordance with subparagraph 13 of the first part of Article 217 of the Tax Code of the Russian Federation, the income of individuals received by them from the sale of cattle grown in private farms is not subject to taxation (exempted from taxation). livestock products, crop production, floriculture and beekeeping, both in natural and processed form. These incomes are exempt from taxation, subject to the provision by the citizen of a document issued by the relevant local self-government body confirming that the products sold were produced on a land plot owned by the citizen or members of his family used for personal subsidiary farming.

Antonina Dorofeeva

Are household income taxable?

Lawyer's response:
If you are an individual, then your income received from the sale of livestock products grown in private farms located on the territory of the Russian Federation (both in live form and slaughter products in raw or processed form), crop products (both in natural, and in a processed form) are NOT subject to personal income tax (paragraph 13 of Article 217 of the Tax Code of the Russian Federation). With the simultaneous observance of the following conditions: 1. the total area of the land plot (plots), which (which) is (simultaneously are) on the right of ownership and (or) other right of individuals, does not exceed the maximum size established in accordance with paragraph 5 of Article 4 Federal Law of July 7, 2003 N 112-FZ "On personal subsidiary plots" (This size is 0.5 ha. At the same time, maximum size the total area of land plots may be increased by the law of the subject of the Russian Federation, but not more than five times. Therefore, see the law of your region) 2. The taxpayer maintains personal subsidiary plots in these areas without involving employees in accordance with labor legislation.

Alexey Bezstuzhev

sold a house for 950 thousand, how much tax will you have to pay?

personal income tax? Not at all. (See Tax Code of the Russian Federation) 1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following property tax deductions: (as amended by ...

Svetlana Blinova

Help! Gentlemen, please provide the federal law "On the Basics tax system in the Russian Federation" in 1991.. We need the full version, without deletions like "cancel" or "no longer valid." Thanks in advance!

Lawyer's response:
December 27, 1991 N 2118-1 RUSSIAN FEDERATION LAW ON THE FOUNDATIONS OF THE TAX SYSTEM IN THE RUSSIAN FEDERATION Federal Laws No. 9-FZ of 01.07.1994, No. 121-FZ of 21.07.1997, No. 138-FZ of 31.07.1998, No. 147-FZ of 31.07.1998, No. 149-FZ of 31.07.1998, No. 149-FZ of 31.07 .1998 N 150-FZ, dated 10/22/1998 N 160-FZ, dated 11/18/1998 N 173-FZ, dated 12/29/1998 N 192-FZ, dated 02/10/1999 N 32-FZ, dated 06/17/1999 N 112- FZ, dated 07/08/1999 N 142-FZ, dated 08/05/2000 N 118-FZ (as amended on 03/24/2001), dated 08/06/2001 N 110-FZ, dated 08/08/2001 N 126-FZ, dated 11/27/2001 N 148-FZ, dated 29.12.2001 N 187-FZ, dated 31.12.2001 N 198-FZ, dated 24.07.2002 N 104-FZ, dated 24.07.2002 N 110-FZ, dated 31.12.2002 N 191-FZ, dated 12/31/2002 N 193-FZ, as amended by the Decrees Constitutional Court RF dated 12.10.1998 N 24-P, dated 15.07.1999 N 11-P, dated 30.01.2001 N 2-P, Federal Law dated 27.12.2002 N 182-FZ) ConsultantPlus: note. On January 1, 1999, part one of the Tax Code of the Russian Federation was put into effect, and on January 1, 2001, part two of the Tax Code of the Russian Federation. This Law defines general principles building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, duties and responsibilities of taxpayers and tax authorities. Chapter I. GENERAL PROVISIONS Articles 1 to 17 ceased to be in force on January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. Chapter II. TYPES OF TAXES AND THE COMPETENCE OF STATE AUTHORITIES Article 18. Types of taxes levied on the territory of the Russian Federation 1. Has become invalid since January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. 2. The competence of public authorities in resolving issues of taxes is determined in accordance with this Law and other legislative acts. By Resolution of the Constitutional Court of the Russian Federation of March 21, 1997 N 5-P, the second paragraph of paragraph 2 of Article 18 was recognized as corresponding to the Constitution of the Russian Federation. State authorities at all levels are not entitled to introduce additional taxes And mandatory contributions not provided for by the legislation of the Russian Federation, as well as to raise rates established taxes and tax payments. (the paragraph was introduced by the Law of the Russian Federation of 16.07.1992 N 3317-1) 3. Acts of the legislation of the Russian Federation on taxes and fees may provide for the establishment of special tax regimes(taxation systems), in accordance with which a special procedure for the calculation and payment of taxes is introduced, including the replacement of the totality of taxes and fees provided for by Articles 19-21 of this Law with one tax. ConsultantPlus: note. Currently, there are special tax regimes: - for small businesses (Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system"; Chapter 26.3 of the Tax Code of the Russian Federation "The system of taxation in the form of a single tax on imputed income for certain types of activities"); - in special economic zones (Federal Law of January 22, 1996 N 13-FZ "On special economic zone V Kaliningrad region", Federal Law of May 31, 1999 N 104-FZ "On the Special Economic Zone in the Magadan Region"); - for organizations registered as taxpayers in the tax authorities of closed administrative-territorial entities (Law of the Russian Federation of July 14, 1992 N 3297-1 "On a closed administrative-territorial entity"); - in the execution of production sharing agreements (Federal Law of December 30, 1995 N 225-FZ "On Production Sharing Agreements"); - for agricultural producers (Chapter 26.1 of the Tax Code of the Russian Federation). Establishment and the introduction of special tax regimes do not apply to the establishment and implementation of new taxes and fees.The cases and procedure for the application of special tax regimes are determined by acts of the legislation of the Russian Federation on taxes and fees.(clause 3 was introduced by the Federal Law of December 29, 2020

Egor Shkurko

Tax deduction ... see ext .. Explain knowledgeable people, what and how in this matter. I am going to improve living conditions - buying an apartment of a larger area, I have an apartment, my wife is registered and, accordingly, she is the owner. area. When selling this apartment and buying another (larger), if I am the buyer and, accordingly, all documents will be drawn up for me, will I be able to receive a tax deduction in the future. The purchase is the first, I know that this is possible, but the nuances are interesting. A little chaotic , I think the situation is not out of the ordinary, maybe someone came across?

Lawyer's response:
Property deductions are regulated by article 220 of the Tax Code of the Russian Federation. When selling the wife’s apartment, since she is the owner, she will conclude a sale and purchase agreement, respectively, she will use a tax deduction when selling property, because the apartment has been owned for more than 3 years, which means the deduction will be in full the cost that is written in the purchase agreement -sales, personal income tax 13% she does not need to pay. If you are the owner new apartment will use property deduction on the basis of Article 220 of the Tax Code of the Russian Federation, the total amount of the property tax deduction provided for by this subparagraph may not exceed 2,000,000 rubles, excluding amounts used to pay interest on special purpose loans(loans) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share (s) in them. (as amended by Federal Laws No. 144-FZ of 27.07.2006, N 224-FZ of 26.11.2008) The specified property tax deduction is provided to the taxpayer on the basis of a written application of the taxpayer, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment of monetary funds by the taxpayer for the expenses incurred (receipts to credit orders, Bank statements on the transfer of funds from the buyer's account to the seller's account, sales and cash receipts, acts on the purchase of materials from individuals indicating the seller's address and passport data and other documents). Repeated granting to the taxpayer of the property tax deduction provided for by this subparagraph is not allowed. If a property tax deduction cannot be used in full in a tax period, its balance may be transferred to subsequent tax periods until it is fully used. (Item 2 as amended by Federal Law No. 112-FZ of 20.08.2004)

Stepan Feivel

a sample power of attorney for the right to sign and submit reports to the FIU please .. who has the correct version of such a power of attorney, please send. thanks in advance

Lawyer's response:
Power of Attorney 01.08.10 St. Petersburg By this power of attorney, the organization "Zasada" LLC TIN 7813666666 Represented by the General Director Petrov A.A. 13 department of the Federal Migration Service of Russia for St. Petersburg and the Leningrad Region in the Vyborgsky district of the mountains. Petersburg on December 21, 2007. Represent the interests of the organization Zasada LLC TIN 7813666666 in the UPFR of the Petrogradsky district of St. Petersburg, submit information for 2010, sign protocols. The power of attorney was issued for a period up to December 31, 2010 without the right of substitution. CEO ZasadaKh LLC Petrov A. A.

Kristina Kudryavtseva

how to get a citizen of Belarus to work? And how should taxes be deducted! I work for a year and don't pay taxes

The procedure for hiring citizens of the Republics of Belarus and Kazakhstan is fixed in article 4

Petr Padyshev

With a salary of 2500, how much should an employee receive in his arms if he has two children?

Two thousand one hundred and seventy-five euros!

Claudia Molchanova

07/28/14, Eid al-Fitr, if the parent organization is located in Orenburg?

Article 112 of the Labor Code of the Russian Federation defines non-working holidays in the Russian Federation. At the same time, the current legislation allows the constituent entities of the Russian Federation to establish non-working holidays on their territory ...

Evgenia Smirnova

How is the tax paid? There are two properties, both owned for less than 3 years. Both properties are for sale. Is personal income tax paid on each property separately or on the total amount of all sales?

1 million deduction you get once a year

Victoria Shcherbakova

Can I get a tax deduction when buying an apartment for a minor child

Of course you can, if you are officially arranged and pay personal income tax. Moreover, in the future (when the child grows up), he retains the right to use the deduction (if he buys a home).

Yuri Firyubin

What tax will be obtained if the apartment was sold for 4300 thousand (two owners) and another apartment was bought with this money

Lawyer's response:
the tax calculation does not depend on the purposes for which the money from the sale of the apartment is spent. if the apartment has been owned for more than three years, then you do not need to pay tax. if less, then the tax is charged according to one of two scenarios: 1. accruals from an amount exceeding 1 million rubles, i.e. in your case, from 3300 tons, the tax is 13% = 990 tons. R. for this reason, many in the contract put the cost of the apartment no more than 1 million. 2. accrual from the difference in the cost of buying and selling. when buying an apartment, it is possible to receive a tax deduction from an amount not exceeding 2 million rubles. , i.e. 260 t. can be recovered through the "non-withholding" of payroll tax. Everyone has this opportunity once in a lifetime.

Julia Zhuravleva

about alimony. If I do not want to tell my wife where I currently work, but continue to pay the full amount of alimony awarded to me 4 months ago, the court. Will the bailiff look for me on tax bases?

I think so - until the enforcement proceedings are closed

- Lawyer's response:
  Article 112. Circumstances mitigating and aggravating liability for committing a tax offense 1. Circumstances mitigating liability for committing a tax offense are: 1) committing an offense as a result of a combination of difficult personal or family circumstances; 2) the commission of an offense under the influence of threat or coercion or due to material, service or other dependence; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. ... Article 114. Tax Sanctions 3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times in comparison with the amount established by the relevant article of this Code. ... try to refer to the fact that the offense was committed for the first time and there are no harmful consequences for the budget. there were times when this was taken into account. Failure to file a tax return refers to formal compositions and qualifies as an offense, regardless of the presence or absence of consequences in the form of non-payment of taxes.
  - Lawyer's response:
    Individual entrepreneurs provided information on the average number of employees up to this year ... From the reporting for 2013, individual entrepreneurs without employees Information on the average headcount is not handed over ... The penalty for failure to submit the Information is 100 rubles .. . In your case, for 2011 and 2012 the fine is 100 x 2 = 200 rubles. Tax amnesty - 3 years... In August 2013, a new version of Article 80 of the Tax Code of the Russian Federation came into force, which obliges to provide information on the average number of organizations and only those individual entrepreneurs who have employees. If you had no employees in the past year, then you do not need to submit a report on the average headcount. We remind you that earlier entrepreneurs in this case submitted a report with zero.

Julia Mironova

Kazakhstan LLP did not submit any reports to the tax authorities, what can be done to somehow reduce the fine. LLP is inactive due to the illness of the founder for four quarters did not submit any reports to the tax office, for this reason it threatens not small fines, like about 300,000 directors, the LLP does not have any members at all, there is no money in the account, the founder is also 70 years old, what can be done to somehow reduce the fine

Lawyer's response:
You can write an application to the tax office and refer to Art. 112 of the Tax Code of the Russian Federation Circumstances mitigating responsibility for committing a tax offense are recognized: 1) the commission of an offense as a result of a combination of difficult personal or family circumstances; 2.1) the difficult financial situation of an individual held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may recognize as mitigating liability. If there is at least one circumstance mitigating liability, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of this Code.

Sick leave insurance: what does it include?

Construction of country houses as a business What you need to build houses for sale

Circumstances mitigating liability for tax liability. Mitigating circumstances for a tax offence. Procedure for applying extenuating circumstances