The concept of a tax offense, types of tax offenses and tax sanctions on them

State taxes are the basis and necessity for the functioning of the state system that ensures the constitutional rights of citizens, their protection, the formation of the morality of society as a whole. Taxes are also the provision of the state's combat capability and defense capability, protecting it from external enemies. Therefore, in a timely and full amount to pay taxes to the budget is a sacred duty of any taxpayer. A taxpayer does not have the right to independently dispose of the amount of tax deductions that are subject to transfer to the state budget.

State taxes are essentially a legal and non-refundable withdrawal of a portion of the taxpayer's profits in accordance with the current constitutional obligation. Therefore, without paying taxes, the taxpayer violates the established state order, encroaches on the interests of the whole society as a whole. And since the tax law includes a whole group of public relations, each tax offense contains its tax object and a strictly corresponding norm. Unlike other violations, tax violations, in addition to the main signs of legal responsibility, are also specific. All possible types of tax offenses are considered in the sixteenth chapter of the Tax Code of Russia. According to the factual composition of the tax offense, which is identified by the inspection bodies, various types of liability and corresponding sanctions are provided for them.

Various types of tax offenses are provided for in Art. 116, 118, 119, 120. For example, Article 116 (registration) reveals a clash between the interests of the state and an individual taxpayer in the single accounting of all taxpayers. And since the state legally notified them of the need to register, since it is interested in the formation of a reliable base on taxpayers, their true number, their property and pecuniary position, administrative sanctions are also provided for violation of the current provisions of the Tax Code. For registration after registration, any legal entity and individual entrepreneur is given ten calendar days. To register the purchased real estate or vehicle, the state has a thirty-day period. At the same time, the tax sanctions provide for a fine of 5 thousand rubles for violation of the timing of the provision of these data. In case of delay and failure to submit data for more than ninety days, sanctions are increased to 10 thousand rubles. The fine under this article for individual entrepreneurs is ten percent of the income received for this period of time and can not be less than 40 thousand rubles.

Article 118 Provides for a fine from the taxpayer in the amount of 5 thousand rubles with failure to provide data on the opening and closing of the current account. This provision also applies to the manager responsible for keeping records in the investment partnership.

Article 119 provides, in addition to payment of the principal amount of tax, also a fine in the amount of 5 to 30% of the amount of tax unpaid to the budget.

Article 119, point 1 establishes penalties in the amount of two hundred rubles for violation of the method of providing tax calculation.

Article 119, point 2 provides for penalties in the amount of 40 thousand rubles for the unreliability of the information in calculating the financial result of the activities of the investment partnership, and if there is a deliberate intent in the actions of the responsible manager, the sanction doubles and may reach 80 thousand rubles.

Article 120 considers sanctions for gross violations in the rules for recording income and expenditure, separate objects of taxation. Penalties for this article range from 10 to 30 thousand rubles. Moreover, if the taxable base is underestimated, penal sanctions can reach up to twenty percent of the additional tax amount.

Depending on the detected violation, the corresponding types of liability for tax offenses and measures of influence on taxpayers are envisaged. General provisions on the imminent liability for their commission are provided for in Chapter 15 of the Tax Code. Legislation provides for liability for both legal entities and IP. A tax offense is deemed to be an act or omission that led to a failure to pay taxes to the budget or an unlawful violation of the provisions of the Tax Code of the Russian Federation. Certain types of tax offenses have extenuating circumstances that exclude the bringing of the guilty person to administrative responsibility, but also have aggravating circumstances on the basis of which tax offenses are already being reclassified to criminal articles. The RF Tax Code clearly systematizes all types of tax offenses, the violation of which entails the administrative responsibility of officials, while sharing the circumstances that led to the offense.