Clause 1 of Article 126 of the Tax Code of the Russian Federation
Failure by a taxpayer (fee payer, insurance premium payer, tax agent) to submit to the tax authorities documents and (or) other information provided for by this Code and other acts of legislation on taxes and fees, if such an act does not contain signs of tax offenses provided for in Articles 119, 129.4, 129.6, 129.9 - 129.11 of this Code, as well as paragraphs 1.1 and 1.2 of this article, (As amended by federal laws dated November 24, 2014 No. 376-FZ; dated May 2, 2015 No. 113-FZ; dated July 3, 2016 No. 243 -FZ; dated November 27, 2017 No. 340-FZ)
entails a fine of 200 rubles for each unsubmitted document. (As amended by Federal Law No. 229-FZ dated July 27, 2010)
(Clause introduced - Federal Law dated 07/09/1999 No. 154-FZ)
What fines are we talking about?
A fine from the tax office is a punishment for breaking the law - Art. 114 Tax Code of the Russian Federation.
Often an entrepreneur learns about a fine from the bank when the account is blocked. This is where this fine comes from.
The tax office ensures that entrepreneurs pay taxes and insurance premiums, calculate them correctly and submit reports on time. For this purpose, the entrepreneur is checked by the district inspectorate with which he is registered. The checks are as follows:
