Tax mitigating circumstances: choose, declare. Mitigating circumstances in a tax offense Mitigating circumstances in a tax offense

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

Legal advice under Art. 112 Tax Code

Vadim Panikarov

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

Lawyer's answer:
Something you counted a lot. In accordance with Art. 118 of the Tax Code of the Russian Federation Violation by a taxpayer of the deadline established by this Code for submitting information to the tax authority on opening or closing an account in any bank shall result in a fine of five thousand rubles. 5000x5 = 25000 rubles 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. have to pay. To help you

Vyacheslav Filippovich

Help more tax ((((Well, really necessary)))). 2.2. The company violated the deadline for submitting information to the tax authority on opening a bank account. The tax authority filed a statement of claim with the court to collect a fine from the enterprise in the amount of RUB 5,000. In court, the director of the enterprise explained the delay by the fact that he was not able to deal with the affairs of the enterprise because of the serious illness of his son, who needed postoperative care. In support of this, the director presented medical certificates on the state of his son's health. The company temporarily does not have other employees. What decision was made by the court?

Lawyer's answer:
Perhaps the court recognized this circumstance as mitigating and reduced the amount of the fine Tax Code of the Russian Federation Article 112. Circumstances mitigating and aggravating liability for committing a tax offense 1. Circumstances mitigating liability for committing a tax offense are recognized as: 1) the offense was committed as a result of serious personal or family circumstances ; 2) the commission of an offense under the influence of a threat or coercion, or due to material, service or other dependence; 2.1) the difficult financial situation of an individual who is held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability. Article 114. Tax sanctions 3. In the presence of 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 there be a fine for a paper to the tax office on opening an account that is not submitted in time? I am SP

If you do not report the opening (closing) of the 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, which can reduce the fine if there are extenuating circumstances 2) PF and FSS from 1000 to 2000 rubles

Nikita Rogalyukhin

help to solve the problem on tax law please. Individual entrepreneur I. I. Sidorov on December 17, 2006 closed a current account in the 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 made a decision on bringing to tax liability in the form of a fine in the amount of 5000 rubles. I.I.Sidorov did not agree with the size of this fine and asked the tax authority to reduce it due to the presence of circumstances mitigating responsibility, such as: a combination of difficult family circumstances, as well as lack of income due to the termination of entrepreneurial activity. Who and in what order has the right to reduce the amount of tax sanctions? In what order will the penalty be collected?

Lawyer's answer:
According to Article 112 of the Tax Code of the Russian Federation, the circumstances mitigating liability for committing a tax offense are: Committing an offense due to a combination of difficult personal or family circumstances; Committing an offense under the influence of a threat or coercion, or due to material, service or other dependence; Other circumstances that the court may find mitigating. Circumstances aggravating liability 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 independently increase or decrease the size of the penalties; such powers remained only with the courts. The burden of proof in court of the fact of mitigating circumstances lies with the accused person, and the aggravating circumstances - 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 of 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 violation of the deadline for filing an application for registration with the 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 the tax authority in the absence of signs of a tax offense provided for in paragraph 2 of Art. 116, entails the collection of a fine in the amount of 5 thousand rubles, and violation of the deadline for submitting an application for registration with the tax authority for a period of more than 90 days entails the collection of a fine in the amount of 10 thousand rubles. It is important to note that the above violations are considered to be committed, even if an organization registered at the place of its location (for entrepreneurs - at the place of residence) evades 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. Aggravating circumstances 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 answer:
TC Article 112 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 of 09.07.1999 N 154-FZ, as amended by Federal Laws of 04.11.2005 N 137-FZ, of 27.07.2006 N 137-FZ)

Maxim Rudalev

People, tell me !!! We passed the VAT - for the 4th quarter with a delay !!!. How to write an explanatory note for the IFTS?

Lawyer's answer:
The main thing is to pay! Tax liability for failure to submit a tax return within the time 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 since the date set for the submission of the declaration. Let's say the delay is less than 180 days. Then the penalty will be 5% of the amount of tax payable (additional payment) 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 specified 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 committed tax offense should not be reduced less than twice the size specified in the relevant article of the Code. What can mitigate liability: The 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 can recognize mitigating and other circumstances not specified in this article. For example, in case of late submission of reports, such a circumstance can be recognized as the fact that the tax was paid on time (resolution of the Federal Arbitration Court of the Moscow District of 03.10.2001 in case No. Arbitration Court of the Ural District of May 22, 2001 No. F09-952 / 2001AK). Another example from practice is the commission of a violation for the first time, illness of the chief accountant and a change in the rules for filing a declaration (resolution 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 of an administrative fine on the guilty officials of the organization. According to article 15.5 of the Administrative Offenses Code of the Russian Federation, its value is from 3 to 5 minimum wages (300 - 500 rubles).

Elizaveta Nikitina

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

Lawyer's answer:
ANSWER - b) Tax Code of the Russian Federation, part I, article 112: Article 112. Circumstances mitigating and aggravating liability for committing a tax offense 1. Circumstances mitigating responsibility for committing a tax offense are: circumstances; 4. Circumstances mitigating or aggravating liability for committing a tax offense are established by the court or the tax authority considering the case, and are taken into account when applying tax sanctions.

Antonina Veselova

Resolution of the Federal Antimonopoly Service of the Ural District of 19.06.2008. in case F09-4425 / 08-SZ, 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 Federal Arbitration Court of the Ural District composed of: the presiding judge V.I. Dubrovsky, judges A.N. Tokmakova ...

Sergey Bezguzikov

Reimbursement of expenses for a representative for the agro-industrial complex ?. What is the scheme for reimbursing the costs of a representative for the agro-industrial complex? At the request of the party or should it be indicated separately in the claim?

Lawyer's answer:
In the statement of claim. . with the attachment of the contract and receipt of payment. On the basis of Part 2 of Art. 110 of the Arbitration Procedure Code of the Russian Federation, the costs of payment for the services of a representative incurred by the person in favor of whom the judicial act was adopted are recovered by the arbitration court from another person participating in the case, within reasonable limits. .2004 N 82 "On Certain 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, the following can be taken into account, in particular: the norms of expenses for business trips established by legal acts; the cost of economical transport services; the time that a qualified specialist could spend on the preparation of materials; the prevailing cost of payment for the services of lawyers in the region; available information of statistical authorities on prices in the market for legal services; 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 claiming 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 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. This ruling can 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 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. Now he is collecting documents for tax deduction .. My husband bought an apartment. Now he is collecting documents for tax deduction. I know that it is provided by way of income tax refund 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 (and will) return the money to him then?

Lawyer's answer:
A special procedure for transferring the remainder 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 of article 210 of the Tax Code of the Russian Federation, clause 1 of article 5 of Law No. 330-FZ). In this case, the unused part of the deduction is transferred to previous tax periods, but no more than three (Letters of the Ministry of Finance of Russia dated 03.02.2012 N 03-04-05 / 7-112, dated 31.01.2012 N 03-04-05 / 7-94) ... For example, pensioner A. S. Pavlov bought an apartment in 2012 for 1,500,000 rubles. The amount of a pensioner's income 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 the rate of 13%. In 2012, A. S. Pavlov can use a deduction in the amount of 90,000 rubles. Suppose that the amount of personal income tax of a pensioner for the previous three years was 1,080,000 rubles. Consequently, A. S. Pavlov has the right to receive for previous periods only a part of the unused deduction in the amount of 1,080,000 rubles. The remainder of the deduction in the amount of RUB 330,000. (1,500,000 rubles - 90,000 rubles - 1,080,000 rubles) will remain unused.

Alexey Parshak

Tell me, I'm selling a dacha that I own for less than a year for 350 thousand rubles. Will the 13% tax be charged from me?

Lawyer's answer:
No, he won't. Here is a quote from Article 220 of the Tax Code of the Russian Federation. There is definitely a dacha there 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: 1) in the amounts received by the taxpayer during the tax period from the sale of residential buildings, apartments, rooms, including privatized residential premises, summer cottages, garden houses or land plots and shares in said property that were owned by the taxpayer for less than three years, but not exceeding 1,000,000 rubles in total, as well as in amounts received during the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding 250,000 rubles in total. (as amended by Federal Laws of 20.08.2004 N 112-FZ, of 27.07.2006 N 144-FZ, of 19.07.2009 N 202-FZ, of 27.12.2009 N 368-FZ)

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 common democratic movement?), Stealing ...

Olesya Bolshakova

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

And I introduced my excise tax on smoking. 300 rubles cigarette. - And what do you think? Will he quit smoking like that? - Maybe he won't quit smoking .. And I'm thinking of updating the car for next year))

Alexey Nazar

Tax law An aggravating circumstance for violation of the legislation on taxes and fees is?

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

Tax question

You have to pay when there is a decision to impose a fine. Pay on time. It is curious that the Inspectorate of the Federal Tax Service (IFTS) was going to cameralize with a "zero" declaration ... In any case, a tax audit in itself - skipping the deadline for filing a declaration by itself ...

Vladimir Likhanov

about xenon ... There was a rumor that the penalty for xenon was canceled. Or what was there. It's true?

Currently, vehicles are fitted with headlights of the following approved types: From low beam, R high beam, CR dual-mode (low and high beam) light with incandescent lamps (UNECE Regulations 112, GOST R 41.112-2005 ...

Elizaveta Danilova

What can you say about article 112 ???

Cattle Fertilization Law? ?))

Anatoly Timakin

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

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

Oleg Yastin

Help solve problems in the civil procedure, time is in short supply, and help will not hurt. No. 1. Stolyarov KN May 23, 2006 filed a claim with the court. The Justice of the Peace, having established that the statement of claim was filed in violation of legal requirements, issued a ruling to leave the statement without progress, giving the plaintiff a three-day period to correct the deficiencies. On May 26, 2006 KN Stolyarov complied with the judge's instructions listed in the ruling. Has the plaintiff complied with the three-day deadline to correct the deficiencies? From what date should the period established by law be calculated for the consideration of a civil case by a magistrate, indicate the date of the end of this period? # 2. Rybnikov K. S. On February 20, 2006, he applied to the court with a petition to restore the missed procedural deadline for filing comments on the minutes of the court session of February 12, 2006. The petition was rejected. The ruling indicated that the petition was not subject to satisfaction on the following grounds. According to Art. 231 of the Code of Civil Procedure of the Lipa, 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 an appeal to the court to restore the deadline for submitting comments on the protocol. Is the court ruling justified? No. 3 Turgai City Court satisfied GT Stupin's claim against the city administration. The defendant filed a cassation appeal against the court decision. The judge ruled to leave the complaint without progress on the grounds that it was not paid by the state fee. The city administration filed a private complaint against the judge's ruling, indicating that, in accordance with the Tax Code of the Russian Federation, local governments are exempt from paying state fees when applying to the court. Are there grounds for granting an ancillary complaint? №4 The case on the claim of KM Pukhov to SS Sitnikov was considered in the absence of the defendant 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. In the case, there was a postal notice that the telegram, which informed the defendant about the court session, was not delivered, since the addressee was absent, and a summons with a note that Sitnikov S.S. did not live at this address and his place of stay was unknown ... Sitnikov appealed the court decision, pointing out that he could not participate in the consideration of the case, since the court notices were sent to the address of his permanent registration, which was indicated by the plaintiff in the statement of claim, but he has not lived at this address for several years. The ruling, what content should the cassation court make?

And I, too, have a shortage of time, but it costs money ...

Daniil Malyutin

personal income tax benefit if the parent is the only parent and the child is disabled

personal income tax deduction will be 2,000 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 1600000 rubles. Or can you do it later at the same time? And you need to serve two large people for different amounts, or you can serve one family member. After all, the tax is returned only once in a lifetime. And what taxes should be paid on these amounts?

The tax deduction is provided for amounts up to 2 million, so you can decide for yourself how best to proceed. The apartment sold for 860 tons is not taxed, since the price of the apartment you are selling is less than one million rubles.

Zoya Fedorova

Please tell me about filling and submitting a 2-NDFL report .. The organization is an individual entrepreneur. We buy meat from nat. persons. What income code to put in 2-NDFL, or can a deduction code so that these incomes are not taxed.

Lawyer's answer:
Art. 217 Tax Code Income not subject to taxation (exempt from taxation): 13) income of taxpayers received from the sale of livestock products grown on personal subsidiary farms located in the Russian Federation (both in live form and slaughter products in raw or processed form) ), crop products (both in natural and processed form). The income specified in the first paragraph of this clause is exempt from taxation provided that the following conditions are met simultaneously: exceeds the maximum size established in accordance with paragraph 5 of article 4 of the Federal Law of July 7, 2003 N 112-FZ "On personal subsidiary plots"; - if the taxpayer runs a personal subsidiary farm in the indicated areas without hiring employees in accordance with labor legislation. For exemption from taxation of income referred to in the first paragraph of this clause, the taxpayer submits a document issued by the relevant local government, the board of a horticultural, vegetable gardening or dacha non-profit association of citizens, confirming that the products sold were produced by the taxpayer on the property belonging to him or his family members. a land plot (plots) used (used) for running a personal subsidiary farm, summer cottage construction, gardening and truck farming, indicating information on the size of the total area of the 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. You in the help 2-NDFL think you indicate the code 4800.

Sergey Piorkovsky

Do I need an amicable agreement if the prepayment has already been returned? We filed a lawsuit with Arb. court, the court accepted it by way of summary procedure. By April 11, we need to submit an amicable agreement to the court if it is reached. The defendant returned the entire amount of the prepayment (which is the subject of the claim) on March 26, that is, before the conclusion of the settlement agreement. Do we need to conclude a settlement agreement retroactively or withdraw the claim? The amount was returned without legal costs ...

Lawyer's answer:
So do you need legal fees? Want to reimburse them? Then refuse the claim in connection with the voluntary return of the prepayment, but no reimbursement of expenses Reasoning: Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 5, 2007 N 121 "Review of judicial practice on issues related to the distribution of court costs between the parties services of lawyers and other persons acting as representatives in arbitration courts "13. Refusal of the plaintiff from 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 reason for refusing to reimburse legal costs for payment of the representative's services. The open joint-stock company applied for reimbursement of legal costs for the payment of the representative's services. The court of first instance dismissed the petition, since in the course of the proceedings, the company abandoned the claim in connection with the defendant's voluntary performance of the obligation. The proceedings were terminated. The appellate court canceled the ruling of the first instance court on the refusal to collect court costs on the following grounds. Refusing to satisfy the claim for reimbursement of legal costs, the court of first instance proceeded from the fact that if the debtor voluntarily fulfilled the obligation and the plaintiff abandoned the claim at the stage of the preliminary court session, court costs were not subject to reimbursement, since the court terminated proceedings on the case, and did not accept court proceedings. act in favor of the plaintiff. However, this conclusion contradicts the provisions of the Arbitration Procedure Code of the Russian Federation. The plaintiff incurred expenses for the services of a representative connected with the preparation of the statement of claim and with the representation of his interests in the preliminary court session. The court, when issuing a ruling on the termination of the proceedings, 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 above, in the case under consideration, the requirements were to be satisfied.

Karina Ilyina

are there any restrictions for personal subsidiary plots? Can the tax authorities force you to register a farming, individual entrepreneur, LLC?

Lawyer's answer:
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 site, it is established by local law. Only family members can work on the site, there can be no hired workers. In contrast to a farm, a private subsidiary farm is conducted in order to meet the family's own needs for food. Accordingly, only the surplus of the received product can be sold. At the same time, the size of these surpluses is not regulated by laws. The tax authorities cannot force you to register for doing business. This is your right, not your obligation. They may try to accuse you of non-payment of personal income tax, but in accordance with subparagraph 13 of part one of Article 217 of the Tax Code of the Russian Federation, the income of individuals received by them from the sale of grown on personal subsidiary plots, .. livestock .. is not subject to taxation (exempt from taxation). livestock, plant growing, floriculture and beekeeping products, both in natural and processed form. These incomes are exempt from taxation on condition that the citizen submits a document issued by the relevant local government body, confirming that the products sold were produced on a land plot owned by the citizen or his family members used for running a personal subsidiary farm.

Antonina Dorofeeva

Is income from subsidiary farming taxed?

Lawyer's answer:
If you are an individual, then your income received from the sale of livestock products (both in live form and slaughter products in raw or processed form), crop products (both in natural, and in a revised form) are NOT subject to personal income tax (clause 13 of Article 217 of the Tax Code of the Russian Federation). Provided that the following conditions are met simultaneously: 1. the total area of the land plot (plots), which (which) is (are) (at the same time) 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 hectares. At the same time, the maximum size of the total area of land plots can be increased by the law of a constituent entity of the Russian Federation, but no more than five times Therefore, see the law of your region) 2. The taxpayer maintains a personal subsidiary farm in these areas without hiring 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 ...

Svetlana Blinova

Help! Gentlemen, please supply the federal law "On the Basics of the Tax System in the Russian Federation" of 1991 .. We need a full version, without deletions like "cancel" or "invalidated". Thanks in advance!

Lawyer's answer:
December 27, 1991 N 2118-1 RUSSIAN FEDERATION LAW ON THE BASIS OF THE TAX SYSTEM IN THE RUSSIAN FEDERATION ; Federal Laws of 01.07.1994 N 9-FZ, of 21.07.1997 N 121-FZ, of 31.07.1998 N 138-FZ, of 31.07.1998 N 147-FZ, of 31.07.1998 N 149-FZ, of 31.07 .1998 N 150-FZ, dated 22.10.1998 N 160-FZ, dated 18.11.1998 N 173-FZ, dated 29.12.1998 N 192-FZ, dated 10.02.1999 N 32-FZ, dated 17.06.1999 N 112- FZ, dated 08.07.1999 N 142-FZ, dated 05.08.2000 N 118-FZ (revised 24.03.2001), dated 06.08.2001 N 110-FZ, dated 08.08.2001 N 126-FZ, dated 27.11.2001 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 31.12.2002 N 193-FZ, as amended by the Resolutions of the Constitutional Court of the Russian Federation of 12.10.1998 N 24-P, of 15.07.1999 N 11-P, of 30.01.2001 N 2-P, Federal Law of 27.12.2002 182-FZ) ConsultantPlus: note. From January 1, 1999, part one of the Tax Code of the Russian Federation was put into effect, and from January 1, 2001 - part two of the Tax Code of the Russian Federation. This Law defines the general principles of building the tax system in the Russian Federation, taxes, fees, duties and other payments, as well as the rights, obligations and responsibilities of taxpayers and tax authorities. Chapter I. GENERAL PROVISIONS Articles 1 to 17 have ceased to be in force on January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. Chapter II. TYPES OF TAXES AND COMPETENCE OF STATE AUTHORITIES Article 18. Types of taxes levied on the territory of the Russian Federation 1. Abolished from January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ. 2. The competence of state authorities in resolving tax issues is determined in accordance with this Law and other legislative acts. By the resolution of the Constitutional Court of the Russian Federation of 03.21.1997 N 5-P, the second paragraph of clause 2 of Article 18 was recognized as complying with the Constitution of the Russian Federation. State authorities at all levels are not entitled to introduce additional taxes and mandatory contributions that are not provided for by the legislation of the Russian Federation, as well as to increase the rates of established taxes and tax payments. (the paragraph was introduced by the Law of the Russian Federation of July 16, 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 calculating and paying taxes is introduced, including replacement of the aggregate of taxes and fees provided for in 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 taxation system in the form of a single tax on imputed income for certain types of activities"); - in special economic zones (Federal Law of 01.22.1996 N 13-FZ "On a special economic zone in the Kaliningrad region", Federal law of 05/31/1999 N 104-FZ "On a special economic zone in the Magadan region"); - for organizations registered as taxpayers in the tax authorities of closed administrative - territorial entities (RF Law of 14.07.1992 N 3297-1 "On closed administrative - territorial entities"); - when executing production sharing agreements (Federal Law of 30.12.1995 N 225-FZ "On Production Sharing Agreements"); - for agricultural producers (Chapter 26.1 of the Tax Code of the Russian Federation). The establishment and introduction of special tax regimes do not relate to the establishment and introduction of new taxes and levies. The cases and procedure for the application of special tax regimes are determined by the acts of the legislation of the Russian Federation on taxes and fees. (Clause 3 was introduced by the Federal Law of December 29, 20

Egor Shkurko

Tax deduction ... see vn .. Explain knowledgeable people what and how in this matter. I'm going to improve living conditions - buying an apartment of a larger area, there is an apartment, my wife is registered and, accordingly, she is the owner. Bought together, owned for more than 3 years, I am registered for another lived. When selling this apartment and buying another (larger) one, if I will be the buyer and, accordingly, all the documents will be drawn up for me, will I be able to get a tax deduction in the future. The first purchase, I know that this is possible, but the nuances are of interest. , I think the situation is not out of the ordinary, maybe who faced?

Lawyer's answer:
Property deductions are regulated by article 220 of the Tax Code of the Russian Federation. When the wife's apartment is sold, since she is the owner, she will conclude a sale and purchase agreement, and accordingly will use a tax deduction when selling property, since the apartment has been owned for more than 3 years, which means that the deduction will be in full the cost, which is spelled out in the purchase agreement -sales, personal income tax 13% she does not have to pay. If you are the owner of a new apartment, you will use a 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 cannot exceed 2,000,000 rubles, excluding the amounts allocated to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them. (as amended by Federal Laws of 27.07.2006 N 144-FZ, of 26.11.2008 N 224-FZ) 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 accordance with the established procedure and confirming the fact of payment of cash funds by the taxpayer for the expenses incurred (receipts for receipts, 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 provision of the property tax deduction provided for by this subparagraph to the taxpayer is not allowed. If in a tax period the property tax deduction cannot be used in full, its remainder can be carried over to subsequent tax periods until its full use. (Clause 2 as amended by Federal Law of 20.08.2004 N 112-FZ)

Stepan Feivel

a sample of a power of attorney for the right to sign and provide reports to the FIU, please. If you have the correct version of such a power of attorney, please send it. Thank you in advance

Lawyer's answer:
Power of attorney 08/01/2010 St. Petersburg This power of attorney organization LLC "Zasada" INN 7813666666 Represented by General Director Petrov A.A., guided by the charter of the organization and article 185 of the Civil Code of the Russian Federation Authorizes citizen Lyubov Alexandrovna Gubanova Passport data 42 07 393888 issued TP No. 13 department of the Federal Migration Service of Russia for St. Petersburg and Leningrad Oblast in the Vyborg region Petersburg on 21.12.07. To represent the interests of the organization LLC "Zasada" INN 7813666666 in the UPFR of the Petrogradskiy district of St. Petersburg, submit information for 2010, sign protocols. The power of attorney was issued for a period until December 31, 2010 without the right of substitution. General Director of LLC "Ambush" Petrov A.A.

Christina Kudryavtseva

how to correctly apply for a Belarusian group for work? And how taxes should be deducted! I've been working for a year, but I don't pay tax (

The procedure for hiring citizens of the republics of Belarus and Kazakhstan is enshrined in article 4

Peter Padyshev

With a salary of 2500, how much should an employee get on hand if he has two children?

Two thousand one hundred seventy-five euros!

Claudia Molchanova

07/28/14, Eid al-Adha, 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 ...

Evgeniya Smirnova

How is tax paid? There are two properties, both of which have been in ownership for less than 3 years. Both properties are for sale. Is personal income tax paid from each object separately or from the total amount of all sales?

you get a deduction of 1 million 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 house).

Yuri Firyubin

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

Lawyer's answer:
the calculation of the tax 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. accrual from an amount exceeding 1 million rubles, ie, in your case, from 3300 r. tax 13% = 990 t. R. for this reason, many in the contract put the cost of an apartment no more than 1 million. 2. charge 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 tons. can be refunded by "not withholding" payroll tax. Everyone has such an opportunity once in a lifetime.

Yulia Zhuravleva

about alimony. If I do not want to tell my wife where I work at the moment, but continue to pay the full 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 answer:
  Article 112. Circumstances mitigating and aggravating responsibility for committing a tax offense 1. Circumstances mitigating responsibility for committing a tax offense are: 1) committing an offense due to a combination of serious personal or family circumstances; 2) the commission of an offense under the influence of a threat or coercion, or due to material, service or other dependence; 2.1) the difficult financial situation of an individual who is held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability. ... Article 114. Tax sanctions 3. In the presence of 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. ... 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 submit a tax return belongs to the formal composition and qualifies as an offense, regardless of the presence or absence of consequences in the form of tax evasion.
  - Lawyer's answer:
    Individual entrepreneurs provided information on the average number of employees up to this year ... From the accounts for 2013 individual entrepreneurs without employees Information about the average number of employees is not handed over ... The fine 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 entered into force, which obliges to submit information on the average number of organizations and only those individual entrepreneurs who have employees. If in the past year you did not have employees, 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.

Yulia Mironova

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

Lawyer's answer:
You can write a statement to the tax office and refer to Art. 112 of the Tax Code of the Russian Federation Circumstances mitigating liability for committing a tax offense are recognized as: 1) committing an offense due to the confluence of difficult personal or family circumstances; 2.1) the difficult financial situation of an individual who is held liable for committing a tax offense; 3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability. In the presence of 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.

1. Circumstances mitigating liability for committing a tax offense are:

1) the commission of an offense due to the confluence of difficult personal or family circumstances;

2) the commission of an offense under the influence of a threat or coercion, or due to material, service or other dependence;

2.1) the difficult financial situation of an individual who is held liable for committing a tax offense;

3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability.

2. An aggravating circumstance is the commission of a tax offense by a person previously held liable for a similar offense.

3. The person from whom the tax sanction was collected is considered to be subject to this sanction within 12 months from the date of the entry into force of the decision of the court or tax authority.

4. Circumstances mitigating or aggravating liability for committing a tax offense are established by the court or the tax authority considering the case, and are taken into account when applying tax sanctions.

Commentary on Art. 112 Tax Code

Commented Art. 112 of the Tax Code defines the circumstances that affect the size of the tax sanction: these are mitigating and aggravating liability.

The circumstances mitigating liability for a tax offense are:

a) the commission of an offense due to:

difficult personal circumstances. In other words, these circumstances are inextricably linked with the personality of the offender himself (for example, his serious illness). In this case, we are talking not only about individuals as taxpayers (tax agents), but also about those cases when the latter, performing the functions of leaders (other persons exercising managerial functions) of the organization, commit offenses under the concurrence of difficult personal circumstances;

family circumstances. We are talking about the circumstances associated with the family of a taxpayer (tax agent) - an individual or the head (another person performing managerial functions) of an organization. These circumstances can be very diverse: a serious illness of a spouse, requiring significant expenses for treatment, poor financial situation of the family, death of family members, etc. In any case, it is necessary to assess the above circumstances on the basis of a specific situation, since the existence of difficult personal and family circumstances does not in itself exempt from paying tax;

b) committing a tax offense under the influence (or by force):

threats. It can have a variety of manifestations: a threat in verbal form, in the form of committing some actions (for example, a pistol is pressed to the temple), representing a clear danger. The threat may concern harm to the interests, property, intangible benefits (life, health, honor, etc.) not only of the taxpayer himself, but also of his family members, his relatives, employees of the organization headed by him, etc. The threat of undermining the business reputation of an organization, individual entrepreneur, etc is also taken into account;

coercion. This refers to both physical (violence, torture, beatings, infliction of acute pain, other physical and mental suffering) and mental (massive impact on the consciousness of a person, including through hypnosis) coercion;

material dependence. For example, an entrepreneur commits a tax offense at the direction of a person who provides him with housing, means of production, energy, raw materials, semi-finished products, etc. (under the threat that the individual entrepreneur may lose the mentioned benefits if he does not follow the instructions);

service dependency. This refers to the pressure of the person in whose service the taxpayer (tax agent) is dependent;

other dependence. An example is the relationship between interdependent persons (Article 20 of the Tax Code of the Russian Federation);

c) other circumstances that the court (in the proceedings on the application of a tax sanction for committing a tax offense) may be recognized as mitigating liability. There are two important points to note:

the list of mitigating circumstances is open. In other words, the circumstances mentioned in paragraphs. 1 and 2 p. 1 of Art. 112 of the Tax Code of the Russian Federation, must be taken into account in any case. Other circumstances (taking into account the specific situation) can be assessed as mitigating liability at the discretion of the tax authority or the court;

the amount of the tax sanction can be significantly reduced, since only the minimum limit for the reduction of the tax sanction has been established. Based on the results of an assessment of the relevant circumstances (for example, the nature of the offense, the number of mitigating circumstances, the personality of the taxpayer, his financial situation), the amount of the sanction can be reduced by more than two times (Article 114 of the Tax Code of the Russian Federation).

Description of the rules of paragraph 2 of the commented Art. 112 of the Tax Code of the Russian Federation shows that:

a) there is only one circumstance aggravating liability - this is the commission of a tax offense by a person who has previously been held liable for a similar offense;

b) if a person has previously committed a tax offense, but was not brought to tax liability (regardless of the reason), then there is no reason to talk about an aggravating circumstance.

The rules of clause 3 of the commented art. 112 of the Tax Code of the Russian Federation makes it possible to determine what is considered “bringing to tax liability for a previously committed tax offense”. It has been established that a person is considered subject to a tax sanction when 12 months have not passed since the entry into force of a court or tax authority decision. If, prior to the commission of the offense, the taxpayer was not held liable for a similar unlawful act, the tax authority does not have legal grounds to increase the amount of the tax sanction (clause 4 of article 114 of the Tax Code of the Russian Federation) (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of May 25, 2010 N 1400 /10).

The rules of clause 4 of the commented article imperatively establish that:

mentioned in Art. 112 of the Tax Code of the Russian Federation, the circumstances are established either by the court or by the tax authority considering the case, and are taken into account when applying tax sanctions.

As the analysis of judicial practice shows, the establishment of mitigating circumstances in the application of liability is the responsibility of both the tax authority and the court. Accordingly, both the tax authority considering the case and the court have the right to reduce the amount of the fine in the presence of mitigating circumstances. Moreover, the court has the right to reduce the amount of the tax sanction, even if the tax authority has already reduced the sanction.

It is also necessary to take into account the following legal positions of the Constitutional Court of the Russian Federation:

Resolution of May 12, 1998 N 14-P: penalties should be applied taking into account the nature of the offense, the amount of damage caused, the degree of guilt of the offender, his property status and other significant circumstances of the act;

Resolutions of October 28, 1999 N 14-P, of July 14, 2003 N 12-P: when considering disputes, all factual circumstances of the case should be investigated, and not only the formal conditions for the application of a legal norm;

Definition of December 16, 2008 N 1069-О-О: the legislator, providing for liability for committing offenses, must proceed from the constitutional principles of justice, legal equality, proportionality, proportionality of the established responsibility to constitutionally significant goals (

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 legislation.

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

Responsibility is provided for a tax violation. The punishment is assigned depending on the nature of the subject's illegal actions. In paragraph 1 of Art. 112 of the Tax Code of the Russian Federation defines the conditions under which less severe sanctions can be applied to the culprit. This is allowed if:

The subject brought to justice 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 threats, coercion, or in service, material or other dependence.
There are other circumstances that are recognized as mitigating by the tax service or the court considering the case.

Increased 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 perpetrator. In particular, this is the case if the person has previously been held accountable for committing such an offense. It should be said that, in accordance with the Criminal Code, the punishment is also toughened for the recidivism of a crime.

Nuances of the norm

The subject from which the sanction was collected under the 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 tougher sanction will be applied to him in accordance with the second paragraph of Art. 112 of the Tax Code of the Russian Federation. The tax inspectorate and the court considering the case of the perpetrator are obliged to comprehensively consider the materials. In Art. 112 paragraph 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 empowered to recognize facts as aggravating or allowing for a less severe punishment. They must be taken into account when applying the sanctions established by the code.

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

The considered norm defines the conditions affecting the amount of the tax sanction. They are circumstances that aggravate and mitigate liability. The latter, in particular, include factors directly related to the personality of the perpetrator. For example, it can be a serious illness. According to the meaning of the norm, we mean not only individuals as taxpayers (tax agents), but also citizens who, acting as managers or other persons carrying out managerial activities, commit an offense due to the confluence of difficult family or personal circumstances. These factors can be very different, including those related to the subject's relatives. For example, it can be a serious illness of the wife, which requires significant expenses, an unsatisfactory financial situation in the family, the death of a loved one, and so on.

Application of Art. 112 of the Tax Code of the Russian Federation presupposes 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 decrease in the degree of responsibility if the subject was under pressure. In particular, this refers to threats. They can appear in a wide variety of forms. This can be verbal threats, and the commission of certain actions using dangerous means (threat with a knife, for example). In this case, the impact is on the psychological state of the subject. The threat can refer to damage to property, interests, intangible benefits of a citizen (honor, life, reputation, and so on). At the same time, it may concern not only directly the payer himself, but also his relatives, employees of the organization, which he manages.

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, we mean beatings, violence, causing pain, torture, and other suffering. Psychic methods can be called the influence on the consciousness of the subject, through hypnosis as well.

Service or material 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 would be the relationship of interdependent subjects. In some cases, a tax offense is committed under pressure from a person who provides the culprit with production facilities, housing, raw materials, energy, semi-finished products, financial resources, and so on. In such cases, the misconduct is a consequence of the 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. In this case, 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 amount of the tax sanction can be significantly reduced. The fact is that only the minimum limit for its reduction has been established. As a result of an assessment of the circumstances, for example, the nature of the offense committed by the subject, the number of mitigating circumstances, the financial condition and personality of the payer, the amount of the penalty can be reduced by more than half.

Clarifications on the second paragraph of the rule

Analysis of the provisions of clause 2 of the article in question shows that the legislator has provided for only one aggravating circumstance. It is expressed in the repeated commission of an offense for which the subject has already been brought to justice earlier. In other cases, there is no reason to talk about aggravating factors. In particular, this applies to situations when the entity committed a tax violation, but was not brought to justice.

At the same time, it does not matter the reason why the sanctions were not imputed to him. He will be considered not to be prosecuted. Accordingly, tougher punishment is unacceptable. Moreover, in accordance with clause 3 of the considered norm, the subject is considered to be held liable within 12 months. from the date of entry into force of the relevant decision made by a court or tax authority. If no sanctions were applied to the perpetrator before the violation was committed, then the FTS has no legal basis to increase the amount of the punishment.

Mandatory provisions

Paragraph 4 of the article in question 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 applying sanctions to the guilty person. Moreover, in accordance with the analysis of practice, these actions are the responsibility of these bodies. The right to reduce the penalty in the event of mitigating circumstances is thus granted to both the tax service and the court. This means that the latter can reduce the amount of the sanction, even if this has already been done by the Federal Tax Service.

Legal prescriptions 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 05/12/1998. It says, 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 provisions, as well as other factors that are essential for the consideration of the case.

You should also take into account the provisions of Resolution No. 14 of 28.10.1999. It states that in the process of considering all disputes related to tax offenses, the authorized authorities are obliged to investigate all actually existing circumstances, and not only the formal conditions established in the legal norm. Of no less importance is the Constitutional Court Determination No. 1069-О-О of 16.12.2008. In it, the court indicated that the legislator, when establishing responsibility for offenses, is obliged to follow the constitutional principles of legal equality, fairness, proportionality and proportionality of punishment and its goals.

New edition of Art. 112 Tax Code

1. Circumstances mitigating liability for committing a tax offense are:

1) the commission of an offense due to the confluence of difficult personal or family circumstances;

2) the commission of an offense under the influence of a threat or coercion, or due to material, service or other dependence;

2.1) the difficult financial situation of an individual who is held liable for committing a tax offense;

3) other circumstances that the court or tax authority considering the case may be recognized as mitigating liability.

2. An aggravating circumstance is the commission of a tax offense by a person previously held liable for a similar offense.

Commentary on Article 112 of the Tax Code of the Russian Federation

Circumstances mitigating liability for an already committed tax offense are:

a) the commission of an offense due to:

Difficult personal circumstances. In other words, these circumstances are inextricably linked with the personality of the offender himself (for example, his serious illness). In this case, we are talking not only about individuals as taxpayers (tax agents), but also about those cases when the latter, performing the functions of leaders (other persons exercising managerial functions) of the organization, commit offenses under the concurrence of difficult personal circumstances;

Family circumstances. We are talking about the circumstances associated with the family of a taxpayer (tax agent) - an individual or the head (another person performing managerial functions) of an organization. These circumstances can be very diverse: a serious illness of a spouse, requiring significant expenses for treatment, poor financial situation of the family, death of family members, etc. In any case, it is necessary to assess the mentioned circumstances based on the specific situation, since the existence of difficult personal and family circumstances does not in itself exempt from paying tax;

b) committing a tax offense under the influence (or by force):

Threats. It can have a variety of manifestations: a threat in verbal form, in the form of committing some actions (for example, a pistol is pressed to the temple), representing a clear danger. The threat may concern causing harm not only to the interests, property, intangible benefits (life, health, honor, etc.) of the taxpayer himself, but also to his family members, his relatives, employees of the organization headed by him, etc. The threat of undermining the business reputation of an organization, individual entrepreneur, etc is also taken into account;

Compulsion. This refers to both physical (violence, torture, beatings, infliction of acute pain, other physical and mental suffering) and mental (massive impact on the consciousness of a person, including through hypnosis) coercion;

Material dependence. For example, an entrepreneur commits a tax offense at the direction of a person who provides him with housing, means of production, energy, raw materials, semi-finished products, etc. (under the threat that the individual entrepreneur may lose the mentioned benefits if he does not follow the instructions);

Service dependency. This refers to the pressure of the person in whose service the taxpayer (tax agent) is dependent;

Another addiction. An example is the relationship between interdependent persons (Article 20 of the Tax Code of the Russian Federation);

The list of mitigating circumstances is open. In other words, the circumstances mentioned in paragraphs. 1 and 2 p. 1 of Art. 112 of the Tax Code of the Russian Federation, must be taken into account in any case. Other circumstances (taking into account the specific situation) can be assessed as mitigating liability at the discretion of the court;

In general, neither the court nor the tax authority has the right to release from liability for committing a tax offense, but they can significantly (within the framework of a specific sanction) reduce its size (scope, limits) (Article 114 of the Tax Code of the Russian Federation).

The description of the rules of clause 2 of the commented article shows that:

a) there is only one circumstance aggravating liability - this is the commission of a tax offense by a person who has previously been held liable for a similar offense;

b) if a person has previously committed a tax offense, but was not brought to tax liability (regardless of the reason), then there is no reason to talk about an aggravating circumstance.

The rules of clause 3 of the commented article make it possible to determine what is considered "bringing to tax liability for a previously committed tax offense". It has been established that a person is considered subject to a tax sanction when:

It was imposed by a court or tax authority. Of course, clause 3 of Art. 112 of the Tax Code of the Russian Federation contradicts the rules of clause 7 of Art. 114 of the Tax Code of the Russian Federation. A tax sanction is imposed only by a court (Articles 75, 101, 104, 105, 114 of the Tax Code of the Russian Federation) for committing an offense;

No more than 12 calendar months have passed since the day following the date of entry into force of the court decision.

The rules of clause 4 of the commented article imperatively establish that:

Mentioned in Art. 112 of the Tax Code of the Russian Federation, the circumstances are established only by the court (i.e. whether they occur or are absent when a specific tax offense is committed), but not by other authorities (including tax authorities);

These circumstances must be taken into account by the court when imposing a tax sanction for a specific tax offense (Article 114 of the Tax Code of the Russian Federation).

Another commentary on Art. 112 of the Tax Code of the Russian Federation

1. In paragraph 1 of Art. 112 of the Code indicates the circumstances mitigating liability for committing a tax offense:

the commission of an offense due to the confluence of difficult personal or family circumstances (subparagraph 1, paragraph 1);

committing an offense under the influence of a threat or coercion, or due to material, service or other dependence (subparagraph 2, clause 1);

other circumstances that the court or tax authority considering the case may be recognized as mitigating liability (subparagraph 3, clause 1).

The list of circumstances mitigating liability for committing a tax offense is not closed. The court or the tax authority considering the case may recognize as mitigating circumstances and circumstances other than those specified in sub. 1 and 2 p. 1 of the commented article.

In paragraph 17 of the Review of the practice of resolving cases by arbitration courts related to the application of certain provisions of the Code, an example is given when, when considering an application by a tax authority to collect a fine from a taxpayer, provided for in paragraph 1 of Art. 122 of the Code, the court, based on the specific circumstances of the case, on the basis of Art. 112 and 114 of the Code reduced the amount of the fine, recognizing the taxpayer's independent identification and correction of errors in the tax return and the submission to the tax authority of an application for its addition and amendment as a mitigating circumstance.

Circumstances mitigating liability should be established in the presence of appropriate evidence presented by the person being held liable for tax liability, which, in terms of meaning and content, refers to the tax periods in which the tax offense was committed.

2. In paragraph 2 of Art. 112 of the Code indicates an aggravating circumstance; the commission of a tax offense by a person previously held liable for a similar offense.

It seems that a similar offense means a tax offense provided for by the same Article of Ch. 16 of the Code (regardless of the clauses of the article), under which the person was previously brought to tax liability.

It should be noted that the commented article establishes the only circumstance aggravating liability, and does not provide for the possibility of the court recognizing other aggravating circumstances.

An aggravating circumstance must be established in the presence of documents at the disposal of the tax authority or submitted by the tax authority to the court.

3. Clause 3 of Art. 112 of the Code establishes the period during which a person is considered subject to a tax sanction: 12 months from the date of entry into force of a court or tax authority's decision on the application of this sanction.

Establishing the period during which a person is considered subject to a tax sanction is important for establishing the presence or absence of an aggravating circumstance. In the event that 12 months have elapsed since the entry into force of the decision of the court or the tax authority on the application of the tax sanction, then the commission by the person from whom the tax sanction was collected will not be an aggravating circumstance of the same tax violation.

4. According to paragraph 4 of Art. 112 of the Code, circumstances mitigating or aggravating liability for committing a tax offense are established by the court or tax authority considering the case. In sub. 3 p. 1 art. 112 of the Code also provides that the court or tax authority considering the case may recognize other circumstances than those specified in sub. 1 and 2, paragraph 1 of the commented article, circumstances mitigating liability.

Circumstances mitigating or aggravating liability for committing a tax offense are taken into account by the court or the tax authority considering the case, when imposing sanctions for tax offenses in the manner prescribed by Art. 114 of the Code (see commentary on Article 114 of the Code), in particular:

in the presence of at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the established amount (clause 3 of article 114);

in the presence of an aggravating circumstance, the amount of the fine is increased by 100% (clause 4 of article 114).