The individual entrepreneur did not provide the missing documents to the tax authorities. Is it legal to fine for this?

Fine for failure to provide documents

The list of mitigating circumstances under the Tax Code is open, and the courts can recognize as such whatever they want. Therefore, it is possible and necessary to declare everything in a row - from the absence of direct intent and the difficult financial situation of the taxpayer to taking active measures to comply with the requirements of the Federal Tax Service (for example, submitting the requested documents in parts). The more circumstances you indicate, the higher the chances that the fine will be reduced.

But the judges decided that such a calculation of the fine puts in an unequal position those who, albeit at the wrong time, nevertheless submitted documents, and those who did not submit them at all. In this situation, the dishonest behavior of the taxpayer who refused to submit documents leads to a more favorable situation when the amount of the sanction will be determined based on the number of documents requested and, accordingly, will be a smaller amount.

What is the penalty for failure to provide documents during a counter-inspection?

Agree, there is something to think about. After all, the difference in size is colossal. Moreover, the last amount (a fine of 100,000 rubles and even more) is completely real: as we were able to verify, 100,000 rubles. - this is only 500 “late” documents for 200 rubles. And if documents are checked as part of an on-site audit over several years, a large number of requested papers is a common practice. So let's figure it out.

If we turn to paragraph 6 of Art. 93.1 of the Tax Code of the Russian Federation “Request for documents (information) about a taxpayer, payer of fees, payer of insurance premiums and tax agent or information about specific transactions”, we will see the following wording: refusal of a person to send to the Federal Tax Service the papers requested during a tax audit or sending them in violation terms is qualified as a violation, entailing the imposition of sanctions under Art. 126 of the Tax Code of the Russian Federation. Illegal failure to report (or report in violation of the deadline) the required information is also considered a violation, for which you will have to answer under Art. 129.1 Tax Code of the Russian Federation.

Present or provide as correct...

Present or provide, which is correct? What is the difference?

When should you say PRESENT and when should you PROVIDE?

And what is the correct way to say: present information or provide information?

Now is the opportunity to turn to such an interesting linguistic phenomenon as paronyms. Paronyms are words with the same root, different in meaning, but similar in sound. They are well known to us: put on - put on, signature - signature, residential - housing, pay - pay, business trip - business trip, etc. Often they are not distinguished, which is why speech errors appear. Surely many have heard how they sometimes say incorrectly: put up your own painting; pay for travel; wear a warm jacket; I present the floor for the report. So, let's turn to the paronyms that interest us.

According to explanatory dictionaries, the verb to provide has two meanings.

First, to provide is to put something at your disposal.
Secondly, to grant - to give someone some right.

For example: provide an apartment to a large family; provide a loan; provide leave; give the floor (that is, give the opportunity to speak); give everyone equal rights. Let's remember the title of the wonderful film “Lonely are provided with a hostel.” As we see, we can talk about giving if something is given to someone.

Failure to provide documents on time

If the taxpayer not only failed to submit documents, but also refused to submit existing documents at the legitimate request of the tax authority or otherwise avoided submitting such documents or submitted documents with knowingly false information, the fine will be 10,000 rubles.

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For failure to submit within the prescribed period by the taxpayer (payer of the fee, tax agent) to the tax authorities documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees, Art. 126 (part 1) provides for a fine of 200 rubles. for each document not submitted.

When the customer has the right not to pay if he has not received the documents

Often, construction contracts provide for a condition under which, upon acceptance and transfer of work, the contractor must provide the customer with as-built documentation.

The parties agree: the client will pay when the supplier prepares and submits the necessary papers. Some courts support this approach when a company does not want to pay because it has not received documents regarding the property.

Example: the appellate courts indicated that the execution and transfer of as-built documentation is an essential condition of the contract, on the execution of which payment for work depends.

The courts considered the refusal to transfer documents as a unilateral refusal to fulfill an obligation, which, by virtue of Article 310 of the Civil Code, is unacceptable. The appeal indicated that without documents, the result of the work is not considered transferred, and the final payment deadline will come when the contractor provides the entire package of papers.

Topic: Fine for failure to provide documents - the deadline for the tax report has been violated

Why dispute? The tax office was right - we really didn’t meet the 5-day deadline. Our agreement was signed on time. In your case, there may have been an interim act or protocol. Or the act was drawn up within 10 days and signed later. The tax office will still turn out.

Rule for separate writing

If there is a opposition, an objection, it seems possible to insert some word after the prefix

(“not provided” = “was not provided”), then the term is written separately.

The particle “not” is written separately with all verbs and short participles:

“You did not provide a certificate” – “The certificate was not provided by you.”

“They did not recognize the state” - “The state is not recognized by them.”

“He did not present a certificate” - “They did not present a certificate.”

“The goods were not delivered on time” – “The goods were not delivered on time.”

Source of the article: https://nauka.club/russkiy-yazyk/orfografiya/nepredostavlenie.html

Failure to provide documents

In accordance with paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation, a tax authority official conducting a tax audit has the right to request from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) these documents (information) .

Paragraphs 3 and 4 of Article 93.1 of the Tax Code of the Russian Federation establish that the tax authority carrying out tax audits or other tax control measures sends a written order to request documents (information) relating to the activities of the taxpayer being inspected to the tax authority at the place of registration of the person who must have the specified documents (information) have been requested; in turn, the tax authority at the place of registration of the person from whom the documents (information) is requested, within five days from the date of receipt of the order, sends to this person a request for the submission of documents (information).

Who is responsible for documents

When discussing the question of how to establish an effective document flow for a company so that all counterparties’ documents reach the final person—the accountant—on time, one cannot help but mention the responsibility of the services: accounting and management services.

If the organization has not regulated and fixed the division of duties, employees can shift responsibility to each other: requesting documents is sometimes not so easy, and the consequences for the company in the form of sanctions from the Federal Tax Service are quite real.

The way out lies in the implementation of the provisions of PBU1/2008 (approved by Order No. 106 n of the Ministry of Finance dated 06/10/08). According to it, when approving the accounting policy of an enterprise, it is necessary to approve the rules for document flow on it (clause 4). It is advisable to specify in detail the passage of documents, the responsibility of employees, including in terms of reclaiming documents held by counterparties: who is obliged to draw up written requests for return and track them, who will conduct telephone conversations, if necessary, and make personal contacts with representatives of the counterparty.

Summing up

The main document regulating the flow of documents between two counterparties, including the return of signed copies to the other party, is a bilateral agreement. Based on it, the company can legally demand the return of the “primary” product. In other cases, you will have to negotiate with representatives of the partner company on a voluntary transfer.

Local regulations of a business entity should determine responsible employees who will negotiate, draw up written demands and monitor the receipt of signed documents from partners.

Explanatory note about late submission of documents

do not try to shift your own mistake onto someone else;
counter-accusations in the explanatory note will not work in your favor;
if guilt really exists, it is more correct to admit it, apologize and express the intention not to allow this to happen in the future;
you should not indulge in detailed and lengthy explanations, it is enough to indicate one reason;
The text of the note, according to unwritten rules, should not extend beyond 1 sheet.

A note is drawn up according to the general principles of office work, that is, indicating the addressee (boss), own position, mandatory date and personal signature. Recommendations for wording content:

In case of failure to provide documents within the specified period

Context: seizure of a company's bank accounts in case of failure (?) to submit reports to the tax office. In the absence of supporting documents (in case of failure to provide a place in a hotel), the costs of renting accommodation are reimbursed in the amount of 30 percent of the established daily allowance for each day of a business trip. In this case, we can safely say that non-provision will be written together. What is the penalty for failure to provide documents for a counter-inspection? Liability in case of failure to provide or provision of unreliable and incomplete information about the seller (manufacturer, performer) of goods (work, services). Many eccentrics write such text in contracts. Requesting documents (information) from counterparties of the inspected persons and other persons. In our case, the word is indicated without context, which, by the way, is also important.

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In case of non-presentation, non-provision, non-payment, etc. Also incorrect: “provide a report by the specified deadline.” In case of harm to the life, health and property of a consumer due to failure to provide him with complete and reliable information about a product (work, service), the consumer has the right to demand compensation for such harm in full.

In case of non-receipt of funds, as written

Total found: 13

which is correct: due to non-arrival within or due to non-receipt within

Correct: due to non-arrival within...

Please tell me how to correctly write non-receipt (of funds) together or separately

Correct: non-receipt of funds.

Good afternoon In the phrase “in case of non-receipt of funds,” is the particle not written separately or is it written correctly? Thank you!

Correct spelling.

Please tell me whether “not” is written together or separately in the sentence “If payment is not received, you must contact by phone...”? Thank you.

Correct spelling.

It is not written together or separately with nouns in the following examples and why: 1. If controversial issues are not resolved, disputes are resolved through negotiations. 2. Non-receipt of revenues to the budget in 2008 led to ...?

The continuous spelling is correct (after the word questions in sentence 1, a comma is not needed). Separately not with nouns it is written only if there is opposition.

Can.

How do you write “if funds do not arrive...”?

That's right: if funds do not arrive.

In the absence of opposition, the given nouns are usually written together.

Russian

Paronyms: non-representation.

Morphological and syntactic properties

case	units h.	pl. h.
Them.	failure to provide	failure to provide
R.	failure to provide	failure to provide
D.	failure to provide	failure to provide
IN.	failure to provide	failure to provide
TV	failure to provide	failure to provide
Etc.	failure to provide	failure to provide

Noun, inanimate, neuter, 2nd declension (declension type 7a according to the classification of A. A. Zaliznyak).

Why? Spelling rule.

Read more: Changing the address of a legal entity

How to spell “incorrect”: together or separately?

What is the correct spelling of the word: “non-receipt” or “non-receipt”?

How to write the word correctly: “non-receipt” or “non-receipt”?

What part of speech is the word failure?

An example sentence with the word non-receipt?

Let's find out how to correctly spell the word “(non)admission.”

The first step is to find out which part the word “(non)receipt” refers to. The word “(non)receipt” answers the question “what?”, which means that according to the rules of the Russian language this word is a noun.

If you look at the rules of the Russian language for writing nouns with negative particles “not”, you will see that they can be written together and separately.

The correct answer is “not received” .

Not getting into a financial university is very bad for me.

In addition to spelling and BTS, there are other dictionaries

In addition, the answer to Gramota.ru: Question No. 297387

which is correct: due to non-arrival within or due to non-receipt within

Correct: due to failure to arrive within. https://www .gramota.tv/spraa/b uro/search-answer?s=% D0%BD%D0%B5%D0%BF%D0% BE%D1%81%D1%82%D1%83% D0%BF%D0%BB%D0%B5%D0%BD

see also: “Agreement between the Union of Soviet Socialist Republics and the People’s Republic of Albania on the provision of legal assistance in civil, family, marital and criminal matters”

see also: “Extract from the minutes of the meeting of the Central Election Commission of Russia dated November 22, 2017 N 111-2-7

“On Recommendations for organizing and conducting voting of voters on ships that will be sailing on voting day during the elections of the President of the Russian Federation”

Appendix No. 10. Report on the failure to receive information about the results of the election from precinct election commissions formed on ships sailing on the day of the election of the President of the Russian Federation"

How is “non-provision” written – together or separately?

Compiling legal texts that explain the rights and obligations of citizens requires not only a competent, logical presentation of materials, but also the correct spelling of similarly composed words.

Read more: Law on the protection of consumer rights of legal entities

Continuous spelling with the prefix non-

Continuous writing usually predominates. In the absence of opposition, a certain synonym is selected that can replace the necessary word

, such as: concealment, non-presentation.

“Failure to provide documents with objections within ten days is grounds for bringing the order into effect.”

“Failure to provide papers will affect the result.”

“Failure to provide information to the tax authorities is a violation of the law.”

A similar rule applies when using words with similar spellings:

“Failure to notify a change in the situation may have unpleasant consequences.”

“Failure to receive funds into the account for a certain period of time will serve as a reason for refusing further cooperation.”

“Failure to receive timely information will result in loss of capital.”

“Failure to make the next payment will lead to increased accrual of penalty interest.”

For the words “non-direction”, “non-receipt”, “non-exceeding”, “non-confirmation” the same rules apply.

What to do if money has not arrived on your Sberbank card

In these cases, at the time of drawing up the protocol on the administrative offense, foreign exchange earnings were credited to the resident’s account in an authorized bank. In some cases, the courts relied on the deadline for carrying out current foreign exchange transactions, which was provided for by Art. 7 of Law No. 173-FZ, however, this article was in force until July 1, 2006.

Also, until July 1, 2006, Art. 17 of Law N 173-FZ, which provided for ensuring the fulfillment of obligations to repatriate foreign currency earnings.

In some cases, courts apply Methodological recommendations for the qualification of administrative offenses provided for in Art.

Control

Cash flows are managed using information and software, financial methods and tools, and legal regulation.

Information and software. To manage cash flows, they use prompt and reliable accounting information, which is generated on the basis of accounting and management accounting. The composition of such information is varied:

movement of funds in the accounts and cash register of the enterprise;
accounts receivable and payable of the enterprise;
tax payment budgets;
schedules for issuing and repaying loans, paying interest;
budgets for upcoming purchases that require advance payment, etc.

Information is processed and analyzed using a special software product. The program produces all kinds of cash flow reports, including a payment calendar.

Financial methods and instruments.

Among the financial methods that have a direct impact on the organization, dynamics and structure of an enterprise’s cash flows, one can highlight the system of settlements with debtors and creditors, the chosen taxation system, and relationships with founders (shareholders). Financial instruments combine money, loans, taxes, forms of payment, investments, prices, bills, dividends, deposits, etc.

There are situations when there is not enough money for urgent payments. Let's imagine ways to solve this problem:

overdraft;
replenishment of the current account by the founder;
payment deferment;
prolongation.

Overdraft

Overdraft (English: overdraft - in excess of planned, overspending) is a type of short-term lending, the essence of which is to provide the bank client with the missing funds for current settlements on financial and economic transactions. The bank debits funds from the client’s account in full, that is, it automatically provides the client with a loan in an amount exceeding the balance of funds.

An overdraft differs from a regular loan in that all amounts credited to the client’s account are used to repay the debt. Sometimes the bank provides a grace period for using an overdraft, during which no interest is charged for using the loan. It depends on the bank's credit policy.

The conditions for opening an overdraft in different banks may differ, but the main requirements for the borrower in any credit institution are the same:

At least one year of work experience in the main activity;
use of bank services for at least six months;
the client must have non-zero turnover on the current account (except for the advance overdraft);
funds must be received into the current account at least three times a week (except for advance overdraft);
There should be no file number 2 on the client’s current account (unpaid claims and/or orders).

To obtain an overdraft, legal entities must submit a standard package of documents to the bank for consideration of a loan application for lending. Perhaps the bank will ask you to prepare a certificate of turnover on accounts in other banks and a certificate of absence of debt on loans from banks where the client has current accounts.

For what amount is it advisable to open an overdraft to replenish working capital? We recommend the following algorithm for calculating the need for a “working” loan.

1. Determine the amount of own working capital available to the company:

Own working capital = Own capital (line 490 of the balance sheet) + Long-term liabilities (line 590 of the balance sheet) – Non-current assets (line 190 of the balance sheet).

2. Calculate the company’s financial cycle:

Source: https://aburist.ru/dengi/v-sluchae-nepostupleniya-denezhnyh-sredstv.html

Failure to provide documents

6. I want to receive a property tax deduction. When collecting documents, it turned out that I had lost the receipt from the seller, the money was handed over without witnesses. Is failure to provide payment documents the reason for refusal to satisfy the deduction payment? The seller moved abroad a long time ago, and naturally there is no possibility of obtaining a second receipt. The deal took place in 2021.

3. In 2021, I was assigned a 3rd group disability. In 2021, I found out that I am entitled to 2 days of vacation annually. I contacted the HR department with a request to compensate for the unprovided 26 days of vacation from 2021, they refused, citing the lack of information from the OC about my disability, although the decommissioning from flight work and paperwork took place through the labor protection of the enterprise. My phone number is 89028252244. Kisilevsky Ivan Shimonovich.

Fine for failure to provide documents requested by the tax authorities

The current Tax Code of the Russian Federation contains some grounds according to which it is possible to fine the heads of an organization who do not comply with the requirements for the submission of documents. This is stated in paragraph 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation:

If you are sure that the tax office is committing illegal actions towards you, then you need to point this out to them. You should not be afraid that you will be given the maximum fine because of this, because everywhere your actions will be proven and fair.

Act on failure to provide an explanatory note

01/17/2021 to Deputy Commercial Director N.I. Silov in accordance with Part 1 of Art. 193 of the Labor Code of the Russian Federation was asked to submit a written explanation by 01/19/2021 regarding his absence on 01/16/2021 from the workplace during the entire working day.

To date, the employee has not provided this written explanation. Signatures of the persons who drew up the act: __________________________ _______________________ (signature) __________________________ _______________________ (signature) __________________________ _______________________ (signature)

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Sanctions for failure to provide documents

For violation of the deadline for submitting documents (or explanations) at the request of the tax inspectorate, both tax and administrative liability are provided. The amount of tax sanctions is 200 rubles. for each unsubmitted (lately submitted) document. If within 12 months the organization has already been held accountable for a similar offense, the fine will double and amount to 400 rubles.

If there is at least one mitigating circumstance, the fine must be reduced by at least two times. In addition, an official of the organization may be subject to administrative liability in the form of a fine in the amount of 300 to 500 rubles.

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Which is correct: “non-provision” or “non-provision”

Verbal nouns have two spelling options with the particle “not”. In speech, as a rule, there are more variants of continuous spelling.

The noun “providing” is written together with the negative particle “not” according to the established rule:

if there is no opposition in the sentence, “not” is written together with the noun.

In this case, the particle turns into a prefix.

The noun “providing” with a negative particle or prefix “not” is used mainly in the official business style of speech.

Failure to provide documents upon request

The FAS of the Volga District reasoned in a similar way in a resolution dated 05/29/01 in case NА55-13505/00-37, the FAS Central District in a resolution dated 02/28/01 in case NA14-7575-00/177/24, FAS North-Western District in the decision dated July 16, 2001 in case NА42-5599/00-23.

Every organization must comply with established laws for conducting business in accordance with applicable laws. For various violations of the current law, certain punishments are provided for organizations. Usually this is a warning or a fine in the prescribed amount. Therefore, in order to get rid of unnecessary payments, you must follow all the rules for running your business.

Act of failure to provide explanations

Contents To date, the employee has not provided this written explanation. Signatures of the persons who drew up the act: __________________________ _______________________ (signature) __________________________ _______________________ (signature) __________________________ _______________________ (signature) Note. Failure by an employee to provide an explanation is not an obstacle to applying disciplinary action.

But what to do if an employee refuses to write an explanatory note? This fact must be confirmed by a separate document - an act. At the same time, ignoring the employer’s demands is also considered a refusal to provide an explanation.

Fines for failure to provide documents during an on-site inspection

If everything is in order with your documents, but you understand that for some reason you do not have time to transfer them to the Pension Fund within the established period (10 days), then you should inform the Pension Fund about this the next day after the check in writing with indicating the reason for the delays and the time frame within which you will submit the papers.

If the Pension Fund of the Russian Federation came to you for an on-site inspection, then all documents that the controllers may request must be provided to them within 10 days from the date of the request. Possible penalties for violating deadlines or failure to provide documents during inspection are specified in Federal Law No. 212-FZ, Article 48. This article states that for each document the company can be fined 200 rubles. This figure at first glance seems insignificant, however, if Pension Fund employees have claims based on hundreds of documents, then the final amount of the fine could be quite large.E

Right

Failure to provide - the continuous spelling of a noun with the negative particle “not” is regulated by the rule: nouns with the particle “not” are written together. In this case, nouns take on the opposite meaning. They can be replaced with a synonym: non-provision - concealment. Failure to submit certificates on time may delay the payment of benefits. Failure to submit a declaration may result in administrative penalties. Vera complained about the failure to provide vacation according to the approved schedule.

Not provision - separate writing is possible if there is a contrast (not provision, but withdrawal). It was not the provision, but the forced seizure of documents that resulted in penalties. Failure to submit a declaration, but reporting false data may result in a fine.