Every company is required to report its activities to government agencies. In particular, firms submit declarations and other equivalent reports to the Federal Tax Service within the framework of the provisions of the Tax Code of the Russian Federation. Submitting a declaration not within the deadline established by the legislation on taxes and fees entails the collection of a fine in the amount of five percent of the unpaid amount for each full or partial month from the day established for submitting the declaration, but not more than 30 percent of the specified amount and not less than 1000 rubles (Article 119 Tax Code of the Russian Federation).
Based on the provisions of this article, the fine can be minimized. So, for example, if a company did not manage to submit a declaration on time, then it is possible to reduce the fine to the minimum value of 1000 rubles by sending the auditors a declaration with a “zero” amount payable, and later submit a “clarification” with the real amount of tax payable. This option is only possible if the lack of a report was not discovered by the auditors themselves during the inspection, otherwise sanctions can only be minimized through the court.
It is possible to reduce or cancel penalties for late filing of reports in the presence of mitigating circumstances; they are named in paragraph 1 of Article 112 of the Tax Code of the Russian Federation, but these circumstances can be applied once, since paragraph 2 of the same article establishes that an aggravating circumstance is the commission of tax offense by a person who was previously held accountable for a similar offense. But not all sanctions can be minimized in this way. Thus, the fines provided for in Articles 15.5 and 15.6 of the Code of Administrative Offenses will have to be paid in any case. The amounts in this article are minimal, from 300 to 1000 rubles.
Petition to reduce the fine for late submission of a declaration
Don't forget to provide the required information:
- Full name of the head of the tax office.
- Information about your organization: name, INN/KPP, address, telephone.
- Name, number and date of the document establishing the tax penalty.
- A detailed description of the results of the inspection performed.
- Indication of mitigating factors.
- Request for mitigation of punishment.
- List of attached supporting documents.
- Date and signature of the responsible person (manager or chief accountant).
- Institutional seal, if available.
petitions to the tax office to mitigate the fine Let's draw up a document using an example. GBOU DOD SDYUSSHOR "ALLUR" submitted the income tax return for the 1st quarter of 2021 late - May 11 (deadline April 28). The Federal Tax Service sent a desk inspection report.
Example of a request to reduce a fine to the tax office
You can apply for mitigation of liability in court even if you have not declared anything to either the inspectorate or the Federal Tax Service.
True, we came across one decision where the judges remained cold to the taxpayer’s request to reduce the fine, saying the following: “The large amount of penalties is the result of illegal actions of the Company itself, and therefore the grounds for its reduction ... have not been established” Resolution of the FAS ZSO No. A46- 15996/2010.
*** The court decisions discussed in the article can be found in the “Judicial Practice” section of the ConsultantPlus system. By the way, mitigating circumstances must also be taken into account when imposing an administrative penalty. 19 Resolution of the Plenum of the Supreme Arbitration Court of June 2, 2004 No. 10.
Sample petition to reduce a fine to the tax office
The success of making a positive decision on a petition largely depends not only on the presence of legal justification. But also on the literacy of drawing up the petition itself. It is important to work out all the main points in advance.
An example of a correctly executed document will not be difficult to find on the Internet. It is worth noting that the registration process today is carried out in different ways. The best solution if you have no experience is to contact qualified lawyers.
Today, many companies offer outsourcing services - when a certain service is provided for a fixed fee.
Current standards The main regulatory document regulating the issue of reducing the amount of a fine is the Tax Code of the Russian Federation. This document determines in which main directions it will be possible to carry out the process.
Tax mitigating circumstances: choose, declare
My obligation to provide a declaration arose in connection with the sale of property worth less than RUB 1,000,000.00. and the period of ownership of this property is less than three years. According to paragraph 3 of Art.
114 of the Tax Code of the Russian Federation: “if there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times compared to the amount established by the relevant article of this Code.” Subparagraph 3 of paragraph 1 of Article 112 of the Tax Code of the Russian Federation establishes other circumstances that may be are recognized by the tax authority as mitigating and allow reducing the amount of tax sanctions, in accordance with paragraph 3 of Article 114 of the Tax Code of the Russian Federation. I ask that when reviewing the tax sanction imposed on me on the basis of the Request………, take into account the following mitigating circumstances: 1.
How to reduce the fine for late submission of a declaration
Absolutely everyone can refer to these circumstances - both organizations and individual entrepreneurs, regardless of the type of violation committed. Universal circumstances include:
- bringing to tax liability for the first time Resolution of the Federal Antimonopoly Service No. F03-5882/2011; FAS ZSO No. A46-15485/2011; FAS MO No. A40-41701/11-91-182;
- lack of intent to commit a violation of Resolution of the Federal Antimonopoly Service of the Moscow Region No. KA-A40/8428-11; FAS CO No. A35-12974/2010; FAS UO No. F09-6797/12;
- repentance and admission of guilt Resolution of the Federal Antimonopoly Service No. F03-6045/2011; FAS VSO No. A33-14958/2009; 3 AAS No. A74-1782/2010; 14 AAS No. A05-9841/2010; 8 AAS No. A81-4424/2010;
- good faith of the taxpayer, which consists in timely payment of all taxes and submission of reports Resolution of the Federal Antimonopoly Service No. F03-5882/2011; FAS SKO No. A32-35211/2010.
We are preparing a petition to reduce penalties
Tax Code of the Russian Federation, if possible, a petition to cancel a fine to the tax inspectorate or court must contain copies of documents confirming the existence of circumstances mitigating liability. How much the fine can be reduced According to paragraph 3 of Art.
114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the punishment must be reduced by at least 2 times compared to the original amount. At the same time, in paragraph 16 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30.
2013 No. 57 states that paragraph 3 of Article 114 of the Tax Code of the Russian Federation establishes only the minimum limit for reducing sanctions.
Source: https://civilist-audit.ru/hadotajstvo-ob-umenshenii-shtrafa-za-nesvoevremennuyu-sdachu-deklaratsii/
How to reduce the fine for late submission of a declaration
The legislation establishes specific deadlines for the submission of this or that reporting, be it, for example, reporting to the Federal Tax Service or to extra-budgetary funds. And violation of these deadlines is punishable by a fine.
Our Calculator will help you estimate the looming fine for late submission of reports, as well as check the calculation of tax authorities/fund employees if they have already made a decision to impose a fine.
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Diploma and coursework, master's theses on custom-made law
Welcome! Today, many works can be downloaded for free on the Internet, but such works on jurisprudence will never give you confidence, since they do not withstand the teacher’s check and are defined as downloaded from the Internet.
Coursework and theses, as well as master's theses in jurisprudence, should be prepared by professionals specializing in the field of jurisprudence and law, and not by generalist “specialists”.
Penalty for being late in submitting a zero declaration: how to reduce it or not pay at all
The article from the magazine “MAIN BOOK” is current as of September 18, 2015 M.G. Sukhovskaya, lawyer
A sample petition to take into account mitigating circumstances can be found: As you know, even if at the end of the tax period the amount of tax payable is zero, you still need to submit a return on time for those taxes for which the organization or entrepreneur is a taxpayer.
Failure to submit it on time will result in a fine of 1,000 rubles; (hereinafter referred to as Resolution No. 57); This is the minimum amount of the sanction established in the Tax Code.
In this situation, a fine is imposed under paragraph.
1 tbsp. 126 Tax Code of the Russian Federation - 200 rubles.
Fine for late submission of a declaration under the simplified tax system
Entrepreneurship 09.21.2019 admin Offense, Entrepreneurship, Warning, Fine Taxpayers who pay tax according to the simplified tax system submit a declaration at the end of the calendar year. The procedure for submitting it is established by the Tax Code.
Organizations submit reports at their location, and individual entrepreneurs – at their place of residence.
In some cases, additional reporting deadlines are established:
Petition to the tax office to reduce the amount of the fine
Copyright: Lori's photo bank Not all taxpayers who have received penalties from tax authorities know that the punishment can be eased.
To do this, you need to write a petition to the tax office to reduce the fine, listing all the circumstances that mitigate the degree of guilt of the offender. Often this helps reduce the amount of the fine several times.
We will tell you in this article how to correctly compose such a letter to the Federal Tax Service.
The list of circumstances that a tax authority or court can take into account as mitigating liability for a tax offense is given in Article 112 of the Tax Code of the Russian Federation.
It is advisable to submit a petition to the tax office to reduce the fine if the following circumstances exist: the commission of an offense in connection with difficult circumstances of a personal or family nature,
Penalties during the tax return process are imposed on taxpayers in several cases.
Even if it is accepted, this does not provide grounds to cancel the measures taken. Most often, taxpayers commit the following violations: The document was submitted in violation of the established deadlines (Article 119 of the Tax Code of the Russian Federation). The amount of the administrative penalty depends on how late the declaration was accepted by the Tax Inspectorate.
The reason for the delay is not always a person; in some cases, unforeseen circumstances arise: long delivery of the document, the need for additional calculations, etc.
Source: https://advleks.ru/kak-umenshit-shtraf-za-nesvoevremennoe-predostavlenie-deklaracii-39744/
What are the VAT requirements?
After calculating data for 12 months, the company concluded that the share of deductions exceeds 89 percent. To find out what affects this indicator, we examined VAT returns in detail.
It turned out that the inspection included in the calculation the entire VAT, taking into account advances, both accrued for payment to the budget and declared for deduction. However, the Federal Tax Service of Russia believes that the share of VAT deductions should be calculated without taking into account accruals and deductions for advances (letter No. AS-4-2/12722 dated July 17, 2013). By recalculating the share of deductions, you can see how much the result will change if you take into account in the formula only the indicators of VAT accrued and presented on completed transactions and operations.
In our case, the recalculation gave an adjustment in the right direction. Without taking into account advance VAT, the share of deductions decreased by 2 percent and the deviation in the fourth quarter of 2015 was only 1 percent. Having recalculated the share of deductions due to VAT amounts from advances issued and received, the company came to the conclusion that prepayment amounts are the main reason influencing the level of the share of deductions. That is, activities related to sales in the billing period actually do not produce deviations in the share provided for by the Concept. The company sent these explanations, along with counter-calculations, to the inspectorate.
Petition to reduce the personal income tax fine in 2021 - to the tax office, sample, for late payment
Reducing various measures of influence on an individual or legal entity is carried out using several methods. It is worth understanding whether it is possible to file a petition to reduce the personal income tax fine in 2021.
After all, the petition is the main and simplest document in this area. And its application does not require extensive knowledge in the field of legal regulation.
What it is
The petition is the document that puts forward any request to the regulatory authority.
In its functions, goals, structure and information content, a petition is similar to an application. Therefore, you can use any of the concepts in the title of the document.
Submitting such a document is very important. If there are grounds, this petition allows you to reduce the fine several times. And this situation applies even to several minimal penalties.
To operate this document in a legal manner, it is worth understanding how to draw it up. The law does not prescribe the form of the paper itself, but there are points that will help achieve results. After all, not all applications are accepted for consideration and have an indicator of effectiveness.
Mitigation of punishment involves the use only of normative and legislative acts. Within their framework, the selection of those points that are applicable to a particular case is carried out.
Here it is important to select not only legal norms, but also related documents. Official papers become a support in confirming the words stated in the petition.
Required terms
The document in this area does not exist in isolation, but taking into account current standards. Therefore, it is worth understanding all the meanings of the terminological base that may be useful when considering the issue:
| Concept | Its meaning |
| Fine | The imposition of punishment in the form of a financial penalty, which involves paying for a violation of legal legislation. It is used within several regulatory and legal spheres of life. The fine can be ordered either by the court or by the regulatory authority in a particular area. |
| Personal income tax | Income tax, which is assessed on the income of individuals in the country. It can only be applied to those profits that are official and have a pure legal origin. Payment of such tax usually falls on the tax agent - the employer. An individual entrepreneur pays such a fee independently |
| Mitigating circumstance | The presence of factors that influence the amount of punishment for the offender. Within the framework of a certain law, there is a list of such reasons and grounds. They should be studied and applied to your individual case, which will allow you to achieve a reduction in penalties according to the primary order |
Types of mitigating circumstances
All circumstances that apply to the taxpayer as mitigating factors can be divided into three groups.
These types of grounds for reducing punishment include:
| View | Application | Circumstances |
| Universal | Does not depend on the type of violation and applies to individual entrepreneurs and legal entities | the first bringing to tax liability; there is no fact of intent to commit a violation; there is repentance or admission of guilt of the payer; the person’s good faith; difficult financial situation, bankruptcy, stable loss; a valid reason for the absence of an accountant; application of the status of a public sector employee or a city-forming company; existence in the social sphere; there are facts sponsorship and charity activities |
| Specific | Only within certain violations | Delay in declaration. Associated with the disproportion of the amounts of tax and fine, a minor period. Non-payment. Concerns self-correction and finding errors, payment of all fines and penalties before the decision of the Federal Tax Service, there is an overpayment for other types of taxes. Failure to submit documents. The volume of documents, the deadlines for submission of other requirements, the insignificance of the delay time, the lack of papers are taken into account |
| Individual | Applies only to individual entrepreneurs as individuals | presence of dependents; disability of the entrepreneur; advanced retirement age of the individual entrepreneur; presence of a serious illness of the individual entrepreneur or his relatives; financial difficulties, subject to aggravating circumstances in the form of loans |
What the law says
In this legal field, one should rely only on one legal document. This is the Tax Code of the Russian Federation. It includes those provisions on the basis of which the Federal Tax Service can decide to mitigate fines.
You should rely on Article 112 of the Tax Code of the Russian Federation. It establishes all the main points of regulation of mitigating circumstances.
You can also use the provisions of Article 110. It determines the forms of guilt of the offender. And in this case, paragraph 3 talks about the negligence that led to this event. Which can also be taken into account in the application.
To more accurately support justifications, judicial practice is used. Its application depends on the individual situation. Most often they rely on the decisions of the Supreme Court. Explanations regarding fines given by the Federal Tax Service are also used.
Features of writing a petition to the tax office to reduce the personal income tax fine (sample)
The application document should be drawn up on the basis of specific samples. A sample petition to reduce the personal income tax fine can be downloaded here. This document includes many points, but their location also matters. Plus, the form in which information is presented is also important.
In accordance with this, there is a small list of nuances that must be taken into account:
| Using a formal business style | The document must be written in accordance with these standards |
| Formulations should be taken from samples | There are items placed there that fully comply with legal norms. And this affects the perception of the paper and the transmission of what is stated in it |
| Legislative support of the text is mandatory | You should select the most advantageous versions of articles of the law and references to practice in the same cases. This will clearly demonstrate the possibility of satisfying the request. |
Within the framework of these provisions, it is worth regulating the preparation of the application. And you can use this version of the form in this process:
Information contained in the document
The application should indicate a specific set of information within the following structure:
| Piece of paper | Filling |
| A cap | It describes the details - where the paper is sent and from whom. You should place not only the name, but also address and contact information. In the right corner there is an indication of the date of preparation of the document |
| Name | Both petition and application options are used. Next, they clarify for what purpose the document is being submitted - to take into account mitigating circumstances. This item is placed in the center |
| Keynote | Includes an analysis of the existing case and the prescribed fine. After this, they indicate on the basis of which a reduction in punishment can be made. It is worth submitting a list of points for clarity and easy comprehension. Data on legislation and the practice of court decisions are also posted in the same vein |
| Application | Supporting documents are inserted into it as a list. They can be provided either in original or copy format. |
| Conclusion | Indication of the applicant's position, full name and signature |
Application deadline
It is not enough to simply draw up such a document and send it to the tax service. Time restrictions should also be taken into account. Thus, the legislation establishes specific deadlines for filing applications of this nature.
There are two options for fines, and, at the same time, periods for dividing the deadlines for filing applications:
| In the event that a violation was found during an office or field inspection | This option requires filing a petition within 15 days. The starting point is the receipt of the inspection report |
| The violation may also be detected as a result of other actions. | In this case, for all other options, only 10 days are allocated for drawing up the application. And here the starting point will be the act of violation |
Within the framework of the law, only working days are applied. Holidays and weekends should not be taken into account when making calculations.
An example of writing a petition for late tax payment
The document must be drawn up in free form. The legislation does not establish any requirements in this area. It is important to indicate in the document the grounds on which the tax office should reduce the fine.
In case of late payment of tax, you can use the points given in this example:
What to do if the application remains unanswered
The Federal Tax Service of Russia is obliged to respond to such a person’s request. Regardless of the decision made, there must be notice and reasons for refusal or satisfaction.
If this does not happen, then a complaint is filed. It is written in free form and indicates that a corresponding petition has been submitted.
They also describe reasons for mitigation that were not taken into account. If you ignore it and complain, you should go to court. In this manner, it is possible to achieve a reduction in punishment in the legal field.
A petition to reduce fines at the tax office is of great importance. Even if there is no positive decision on it, there is every reason to go to court.
There, the challenge will take longer, but will be more effective. And it is worth understanding that a correctly drawn up document plays a big role in protecting the rights of the applicant.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
That's why FREE expert consultants work for you around the clock!
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
Source: https://posobieguru.ru/sud/hodatajstvo/o-snizhenii-shtrafa-po-ndfl/
Fine for late filing of a declaration - how to avoid it?
N 2118-1 “On the fundamentals of the tax system in the Russian Federation.” The fact is that, according to paragraph 1 of Article 114 of the Code, tax sanctions are imposed for tax offenses.
And only those actions that violate the norms of legislation on taxes and fees are recognized as such (Article 106 of the Tax Code of the Russian Federation). What is considered such legislation is stated in Article 1 of the Code.
This, of course, is the Tax Code itself.
These are also federal and regional laws and acts of local government bodies adopted in accordance with the Code.
Penalty for late submission of declaration
In this case, the amount of the fine cannot exceed 30% of the specified amount, and the minimum is 1000 rubles. ().
Our team will help you calculate the amount of the fine for failure to submit a tax return. For some taxes, organizations and individual entrepreneurs must report not only at the end of the tax period, but also after each reporting period. For example, submit an income tax return quarterly or monthly ().
Is there a fine for late submission of a tax return for the reporting period?
The Plenum of the Supreme Court answered that no. After all, if such a tax return (calculation) is not submitted, the taxpayer may underpay only the advance tax, and not the tax itself. In addition to liability for untimely
How to reduce your tax penalty legally?
If the taxpayer submitted his declaration to the tax authorities significantly later than the appointed deadline (Article 119 of the Tax Code of the Russian Federation), then mitigating circumstances may include:
- Minor delay in document submission (up to 10 calendar days);
- Technical problems or errors when sending a declaration (difficulties with electronic document management, submitting a document to the wrong department of the Federal Tax Service, etc.).
If, within the period established by law, the taxpayer has not contributed the required amount to the budget (Article 122 of the Tax Code of the Russian Federation), then he will be able, in the presence of such circumstances as:
- Independent identification of errors in the declaration and their correction by submitting a “clarification”;
- Repayment of taxes and accrued penalties before prosecution;
- The presence of overpayment of other taxes.
If the tax agent has not submitted to the Federal Tax Service the entire package of papers required for a tax audit (Art.
126 Tax Code of the Russian Federation)
Providing explanations during an on-site tax audit
Despite the fact that the obligation to provide explanations during an on-site tax audit is not provided for by tax legislation, nevertheless, in Letter dated 08/13/2014 N ED-4-2/16015, the Federal Tax Service recommended that territorial tax authorities not to neglect the right to requesting clarification. In particular, the authors of this Letter pointed out the need to obtain explanations from the taxpayer regarding each fact identified during the on-site tax audit procedure (before its completion) that suggests the commission of a tax offense of a significant nature. According to the Federal Tax Service, receiving such clarifications will help to identify in advance the taxpayer’s position on controversial audit episodes. Thus, even before drawing up a tax audit report, individual controversial situations (disagreements) that arose during the audit between the tax authority and the audited person can be resolved, which, in turn, will reduce the number of unfounded claims from controllers and litigation in the future. This letter also indicates the legality of requiring explanations from the taxpayer in writing.
Penalty for late filing of returns in 2021
The application of tax sanctions against taxpayers is a fairly common occurrence, from which no one is immune.
As a rule, such incidents occur as a result of a banal lack of awareness regarding the reporting schedule, or due to frequent changes made to the Tax Code.
The most common administrative penalties are headed by a fine for late submission of a declaration.
Penalty for late submission of a declaration to the tax authorities
Legal consequences of failure to report
The amount of sanctions prescribed for failure to comply with the deadlines for submitting a declaration and non-payment of tax is equal to 5% of its amount for each month in which the delay occurred. The limit for penalty charges is 30%: the accrued amount payable cannot exceed this figure, nor can it be less than 1,000 rubles.
Until relatively recently, when reading the relevant articles of tax legislation devoted to this issue, taxpayers had some disagreements regarding its interpretation in terms of determining the date of occurrence of penalties.
The new wording introduces the necessary clarifications: if the tax is paid on time and in full, but the declaration was filed late, the amount of the fine is 1,000 rubles.
If only part of the tax was paid due to late filing, the penalty should be calculated based on the difference between the amount of tax payable and the amount received in the state treasury within the prescribed period.
For failure to submit reports or submit them later than the deadline prescribed by tax legislation, the judicial authorities, on the basis of an application filed by the Federal Tax Service, have the right to hold executives working in the company accountable by issuing a warning or applying penalties in the amount of 300 to 500 rubles. There are no sanctions for offenses with a statute of limitations of 3 years or more.
In addition to imposing fines, the Federal Tax Service may block company bank accounts
If we are talking, for example, about untimely submission of SZV-M or other personal reporting to the Pension Fund of Russia, such a violation provides for a fine of 500 rubles for each entity in respect of which it was necessary to submit information.
If a company has not submitted a tax return 10 working days after the deadline established by law, the account is blocked. There are no restrictions regarding the amount to be blocked by law.
Penalty for failure to submit a zero declaration
Taxpayers are not exempt from filing a return even if there is no need to pay tax: a zero return, which does not contain information about tax calculation, must also be filed. In connection with this obligation, the Federal Tax Service may collect 1,000 rubles from the violator.
Failure to provide 2-NDFL and 6-NDFL certificates
For such oversights, various sanctions are prescribed: the absence of a timely submitted 2-NDFL on the inspector’s desk is fraught with sanctions in the amount of 200 rubles for a document not provided and a fine of 300 to 500 rubles, which must be paid to officials of the organization. If the employer forgot to submit 6-NDFD to the fiscal authorities, the amount of the fine will be 1,000 rubles for each month, including incomplete ones, starting from the date set for its submission.
Download declaration 2-NDFL
Download declaration 6-NDFL
If an organization acts as a tax agent, penalties are applied, as a rule, to its managers
Don’t know how to fill out forms 2-NDFL and 6-NDFL ? You can familiarize yourself with these topics on our portal. Step-by-step instructions, sample forms, and how to avoid basic mistakes when filling out a declaration.
Penalty for failure to provide interim tax reporting
For some types of taxes, taxpayers are required to file interim reports. For example, all organizations using the simplified tax system must submit reports regarding income tax by March 28. If it is not provided, the monetary equivalent of the fine varies depending on the following factors:
Table 1. Amount of fine depending on the situation
SituationAmount of fine
| If payment is transferred to the treasury on time | You should transfer 1000 rubles as a fine |
| If both filing and payment of tax are late, the penalty will be 5% of the total amount for each full and partial month of delay. | The fine will be 5% of the total amount for each full and partial month of delay |
A 30% fine, which is the maximum allowable fine for failure to file a return, must be paid if a company is more than 6 months late in filing its returns.
Statute of limitations for tax violations
The Federal Tax Service has the right to hold the taxpayer accountable for late filing of a return within 3 years. However, among those who violate filing deadlines, the question often arises as to what date this countdown begins.
The tax timer, counting down a three-year period of time, starts from the beginning of the tax period following the period in which the tax was due.
Source: https://nalog-expert.com/oplata-nalogov/shtraf-za-nesvoevremennuyu-sdachu-deklaratsii.html
Inspectorate notification
The company will have to pay high fines if it does not notify the Federal Tax Service about the opening of a bank account. Yes, when opening an account on the territory of the Russian Federation and abroad in a Russian bank, there is no need to notify the tax authorities; this obligation has been removed since 2014, but when opening an account in a foreign bank, the company is obliged to notify the Service within a month. If the message is not sent, a fine for officials is from 40,000 to 50,000 rubles, and for an organization - from 800,000 to 1,000,000 rubles in accordance with Part 2.1 of Article 15.25 of the Code of Administrative Offenses.
Sample petition to reduce a fine to the tax office
Templates and forms We will understand the features of drawing up a petition to the Federal Tax Service to reduce the tax fine or its complete abolition; we will fill out sample documents using specific examples.
January 18, 2021 Evdokimova Natalya
The Tax and Duties Service administers the timeliness and correctness of calculation of tax liabilities to the budget of the Russian Federation, submission of reports and required documentation.
The Federal Tax Service has the right to punish an organization or private entrepreneur for violating fiscal legislation on many grounds, but we will focus on the most widespread:
- violation of reporting deadlines;
- violation of deadlines for transferring payments to the budget system of the Russian Federation;
- erroneous determination of the tax base when calculating liabilities;
- failure to provide required documentation;
- concealment of information about current accounts, changes in management, etc.
The Tax Code provides for separate articles regulating the amount of penalties. But not many people know that the amount specified in the request for payment of a fine can be reduced several times. To do this, you will need to submit a petition to the tax office to reduce the amount of the fine.
Procedure for compilation
Let's figure out how to draw up a sample petition to the tax office to reduce the fine.
From the date of receipt of the payment request, the organization has 10 days to ask the Federal Tax Service to mitigate the punishment. It takes tax authorities no more than 10 days to consider the application if there is no need to verify the information. If there is such a need, the review will last up to 30 days (1 calendar month), in special cases - 2 months.
The document should be drawn up according to general requirements, regardless of the taxpayer’s status. An incorrectly drawn up document will be considered void, even if the citizen or institution had legal grounds for reducing the fine.
There is no unified form, so we draw up a request to reduce the tax penalty in any form. Don't forget to provide the required information:
- Full name of the head of the tax office.
- Information about your organization: name, INN/KPP, address, telephone.
- Name, number and date of the document establishing the tax penalty.
- A detailed description of the results of the inspection performed.
- Indication of mitigating factors.
- Request for mitigation of punishment.
- List of attached supporting documents.
- Date and signature of the responsible person (manager or chief accountant).
- Institutional seal, if available.
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Sample petition to the tax office to mitigate the fine
Let's draw up a document using an example.
GBOU DOD SDYUSSHOR "ALLUR" submitted the income tax return for the 1st quarter of 2021 late - May 11 (deadline April 28). The Federal Tax Service sent a desk inspection report.
Download
How to cancel a fine
The organization also has the right to claim a complete abolition of punishment. To do this, you need to send a request to cancel the fine to the tax office.
The circumstances under which a fine can be canceled are established in Art. 111 of the Tax Code of the Russian Federation, namely:
- natural disaster, emergency or force majeure;
- the person who committed the unlawful act was in a sick condition;
- implementation of official written explanations from authorized bodies regarding the identified offense;
- other circumstances that may be recognized by the Federal Tax Service or the court as mitigating.
Download
Action plan
It's no secret that good work planning helps you keep up with your tax returns in an organized manner. In general access in the media and on the Internet, there are reporting calendars for each type of company activity and each type of taxation. By printing such a calendar or creating an electronic “reminder”, the accountant will not miss reporting deadlines. Although it is quite risky to blindly believe such a calendar, it is not known who compiled it and in what year. It’s better not to be lazy and check all the “control dates” in the Tax Code of the Russian Federation. Let’s answer the question right away: what if the documentation arrives to the accounting department with long delays and no matter how you plan your work, you don’t have time to reflect everything in the accounting and tax registers? In this case, it is necessary to transfer the document flow with contractors as much as possible into electronic format, to involve the company management and the contract department in the process.
Firstly, electronic document management significantly reduces the time for communication and processing of primary documents - minimal labor costs with maximum efficiency.
Secondly, it is necessary to convey to management information about the risks of working with unreliable partners (who do not submit closing documents) so that it can influence such partners until the termination of contractual relations.
Thirdly, the accountant does not always have the opportunity to “select” those counterparties who will ideally present the documentation. This is where you need to involve the contract department. In contracts with partners, it is necessary to include a clause on closing documentation with a one-sided signature, such as an invoice (invoice), which minimizes the document flow between the buyer and supplier.
