A letter to the tax office about the reduction of the fine. Proper preparation of a petition to the tax office to reduce penalties. To what extent can the administrative fine be reduced?
Very often, after tax audits, organizations find themselves in a very difficult situation. However, losses can be reduced. Together we will draw up a sample petition to the tax office for mitigation of punishment.
The tax legislation establishes the amount of sanctions for committing an offense depending on the scale and nature of the damage caused. Penalties are calculated as a percentage of the amount of unpaid (unwithheld or unremitted) tax.
Extenuating circumstances are a chance to reduce the fine
The amount of fines accrued under the act of inspection - in the presence of extenuating circumstances - can be reduced. Circumstances mitigating responsibility for the commission of an offense are recognized as the conditions specified in paragraph 1 of Art. 112 of the Tax Code of the Russian Federation:
1. Difficult personal or family circumstances.
2. Threat or coercion; Financial, service or other dependence.
3. Difficult financial situation physical. the person held liable.
4. Other circumstances recognized as such by the court or tax authority considering the case.
Conclusion: the possibility of reducing the size of sanctions is provided for by law. To do this, you need to file a petition with the tax office to reduce the amount of the fine.
A sample application for reducing the fine to the tax office can be downloaded at the end of the article.
Wording options for the petition
As mitigating facts, you can specify:
Committing an offense for the first time;
Unintentional actions;
Inability to pay salaries to employees due to the collection of a fine;
That the activity is unprofitable or seasonal; the fact that the organization is a conscientious taxpayer, etc.
In case of an overdue deadline for reporting, the following can be recognized as mitigating facts:
Disproportionate punishment to the nature and severity of the offense committed;
Insignificance of delay;
Lack of intent to commit an offense;
Absence of negative consequences for the budget;
Technical failure that prevented the submission of the report in a timely manner;
The fact of committing a violation for the first time.
In case of indication of family situations provided for in Art. 112 of the Tax Code of the Russian Federation, if possible, a petition for the cancellation of a fine to the tax office or the court must contain copies of documents confirming the existence of circumstances mitigating liability.
How much can the fine be reduced?
According to paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the punishment must be reduced by at least 2 times compared to the original amount.
At the same time, paragraph 16 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 states that paragraph 3 of Article 114 of the Tax Code of the Russian Federation establishes only the minimum limit for reducing the sanction. The court, based on the results of an assessment of the circumstances, has the right to reduce the amount of the penalty by more than two times and even make it lower. minimum size(See Letters of the Ministry of Finance of Russia dated May 16, 2012 No. 03-02-08/47, dated January 30, 2012 No. 03-02-08/7).
However, neither the IFTS nor the court can reduce the amount of sanctions to zero, since this action will be considered an exemption from liability for the offense committed.
If there are mitigating facts, only the amount of penalties applied can be reduced; the amount of taxes and penalties on these grounds cannot be reduced.
A sample application to the tax office for a reduction in the fine, which can be downloaded at the end of the article, is based on the circumstances given in paragraphs. 3 p. 1 art. 112 of the Tax Code of the Russian Federation.
Applying
The act of verification can and should be appealed. The organization has the right to independently decide on the order of filing applications: first apply to the tax authorities, and then to the court, or immediately to the court.
The organization sends a petition to cancel the fine to the tax office and the court within the time limits indicated in the table.
Government body | Deadline for filing a complaint |
IFTS for the subject of the Russian Federation | Within 1 month from the date of delivery of the decision to hold the taxpayer liable (Clause 9, Article 101 of the Tax Code of the Russian Federation) |
Federal Tax Service of Russia | Within 3 months from the date of the decision of the Federal Tax Service for the region (paragraph 3, clause 2, article 139 of the Tax Code of the Russian Federation) |
Judicial bodies of the Russian Federation | Within 3 months from the date when the organization became aware of the violation of its rights (clause 4, article 198 of the APC of the Russian Federation) |
There are three ways to file a petition with the court or the IFTS:
1. In person or through a representative.
2. By mail, a valuable letter with a list of attachments.
3. In electronic form via the Internet (Gosuslug website).
When handing over personally, the document must be drawn up in two copies. One will be transferred to the office of the state structure, the second will remain with the applicant. It is important to obtain a mark from an official certifying the acceptance of documents for consideration.
Sample application to the IFTS for a reduction in the amount of the fine
Tax offense, according to Art. 106 of the Tax Code of the Russian Federation is an illegal action (or inaction) that led to a violation of tax laws. Types of tax offenses include:
- submission to the Federal Tax Service Inspectorate (INFS) of knowingly incorrect information about income;
- concealment of income;
- understatement of the tax base;
- violation of the deadlines for filing a declaration or paying tax, etc.
Organizations and individuals from the age of 16 are liable for tax offenses. Minor offenses may result in fines or penalties. For more serious crimes, for example, hiding income for a long period of time, using fraudulent money laundering schemes, etc., in addition to the investigation of the Federal Tax Service, other cases are opened, depending on the nature of the crime - criminal, administrative and others. There are also circumstances that exclude or extenuate the guilt of the taxpayer. In these cases, an individual or organization can submit a petition to the tax authority for a reduction in the fine or a complete exemption from it. Let's consider under what circumstances this is possible.
Under what conditions can I apply to the tax
You can file a petition with the tax office if individuals and organizations are unlawfully held liable, or if there are circumstances that extenuate or exclude guilt.
Wrongful Liability
A taxpayer can be held liable only on the grounds provided for by the code and with the established fact of an offense. At the same time, it is impossible to attract someone twice for the same tax offense (clause 2, article 108 of the Tax Code of the Russian Federation).
- Liability does not exempt either the individual or the organization from the payment of taxes due under the law (fees or insurance premiums). That is, all debts must be paid without waiting for the results of the investigation, for which additional punishment may be imposed.
- The presumption of innocence also applies in tax legislation: a taxpayer cannot be found guilty until his guilt is proven. In this case, the suspect does not have to prove his own innocence. The tax authorities are obliged to collect facts proving the tax crime.
- If doubts about the guilt of the person brought to justice have not been overcome, this person is considered innocent (clause 6 of article 108 of the Tax Code of the Russian Federation).
Thus, the grounds for filing a petition or complaint against the actions of employees of the tax authorities may be the unlawful prosecution of a person:
- if the protocol on bringing to responsibility is violated (lack of corpus delicti and guilt of the person);
- the person has already been brought before in connection with this offense;
- the decision to recognize a person as guilty was made by the INFS without sufficient facts and in the presence of doubts;
- when the statute of limitations expires;
- if at the time of the offense the person was under 16 years of age;
- the offense occurred in transactions with property belonging to foreign companies who declared their assets and accounts (clause 2, article 109 of the Tax Code of the Russian Federation).
guilty plea
A person who has committed an offense is recognized as guilty:
- intentionally, that is, with the awareness of the unlawfulness of their actions or the consequences that have occurred;
- by negligence, that is, without awareness of guilt and the severity of the consequences.
The organization is found guilty, depending on the form of guilt of officials (representatives) who committed a criminal act or inaction (Article 110 of the Tax Code of the Russian Federation).
Circumstances excluding guilt in case of a tax offense
To the circumstances excluding guilt, on the basis of Art. 111 NK, include:
- Natural disasters and extraordinary circumstances (force majeure), if they are undeniable facts confirmed in the media or other sources. In this case, the person cannot be held liable (clause 2, article 111).
- Committing an offense in an uncontrolled state, when no account is given for actions and actions, for example, in case of mental disorders, in delirium and other painful conditions.
- Actions of the taxpayer within its competence based on a written explanation or reasoned opinion of the tax authorities, provided:
- availability of documents confirming the facts of monitoring by the INFS;
- the reliability of the information submitted by this person to the INFS, on the basis of which written explanations were given by the tax authorities and a reasoned opinion was submitted.
- Other circumstances excluding the guilt of the person in this offense.
Extenuating circumstances
Extenuating circumstances, although they will not relieve the offender from liability, will help reduce guilt and halve the fine if they are due to law, or if they are considered convincing and taken into account by the Federal Tax Service or the court.
Guilt for tax offenses can be mitigated, according to Art. 112 of the Tax Code of the Russian Federation, the following mitigating circumstances:
- a confluence of difficult personal (family) circumstances (for example, poor health or disability, having children or dependents, difficult financial situation, mortgage debts, etc.);
- coercion to commit a crime under threat or under the influence of dependence on the person forcing the commission of an offense (for example, the boss, under the threat of dismissal, forces the accountant to falsify the data submitted to the INFS);
- the difficult financial situation of the offender;
- other circumstances that the court recognizes as mitigating.
A mitigating circumstance may also be recognized as a voluntary correction by a taxpayer of incorrect information previously submitted by him to the tax authorities before he is held accountable.
The presence of a similar offense in the past is recognized as an aggravating circumstance, which means that the punishment established by law can be toughened.
Tax sanctions are applied by the INFS or the court, depending on mitigating or aggravating circumstances. A person subjected to a tax penalty is subject to a sanction within a year from the date of entry into force of the court decision.
Tax sanctions
- According to Art. 114 of the Tax Code of the Russian Federation, the fine can be halved if there is at least one mitigating circumstance.
- Conversely, the presence of such an aggravating circumstance as a relapse of a tax offense is punishable by an increase in the fine by 100%, that is, also twice.
Statute of limitations for tax offenses
A tax offender cannot be held accountable under the law if three years have passed since the moment of the offense (Article 113 of the Tax Code of the Russian Federation).
The statute of limitations applies to all offenses except:
- gross violation of the rules for accounting for income / expenses: lack of invoices, incorrect Accounting tangible and intangible assets, monetary and financial resources (Article 120 of the Tax Code of the Russian Federation);
- non-payment of tax or underpayment as a result of incorrect calculation or deliberate understatement of the tax base (Article 122 of the Tax Code).
At the same time, non-payment or underpayment of tax is not recognized as an offense for the responsible participant of the consolidated organization, if he was provided with incorrect information for the preparation of the tax report.
The statute of limitations for a tax violation may be suspended if the person held liable has prevented tax authorities from conducting audits. Renewal of the limitation period occurs from the moment of disappearance of the circumstances preventing the conduct of inspections.
Limitation period for collecting fines
- Penalties for payment or incomplete payment of tax within the period established by tax legislation, as well as penalties are established on the basis of Art. 46, 47 of the Tax Code of the Russian Federation.
- The tax authorities have the right to go to court if the taxpayer fails to pay tax, contributions, fines and penalties within the prescribed time limit (Article 48 of the Tax Code).
An application to the court with a request to recover non-payment can be submitted within 6 months after the deadline for fulfilling the obligations to pay the fine has expired (Article 115 of the Tax Code).
How to apply for a fine reduction
After receiving a notification from the tax office about the imposition of sanctions within 10 days, an individual or organization can ask (if there are extenuating circumstances) to reduce the fine. In order to reduce the fine, an application is submitted to the head of the Federal Tax Service Inspectorate for reducing the fine in an arbitrary form, which indicates:
- the name and details of the tax notice of the penalty;
- results of a tax audit;
- extenuating circumstances and documents confirming them;
- please reduce the fine.
The application must be signed, and if submitted by a legal entity, then certified by the seal of the individual entrepreneur (organization).
Sample request for tax penalty reduction
In the sample below, the IP asks to reduce the penalty for delay by several days of submitting a report.
The mitigating circumstances are:
- the primacy and unintentional nature of the offense;
- short delay.
- the absence of an accountant in the state and being in the hospital, which prevented the report from being submitted on time.
If the first two factors are not included in the list of extenuating circumstances listed in Art. 112, then the third factor can be attributed to extraordinary circumstances excluding guilt. Therefore, the entrepreneur needs to apply not for a reduction, but for the complete abolition of the fine.
Petition to the tax office for the cancellation of a fine
Next example: sample petition to waive a fine
Very often, after tax audits, organizations find themselves in a very difficult situation. However, losses can be reduced. Together we will draw up a sample petition to the tax office for mitigation of punishment.
The tax legislation establishes the amount of sanctions for committing an offense depending on the scale and nature of the damage caused. Penalties are calculated as a percentage of the amount of unpaid (unwithheld or unremitted) tax.
The amount of fines accrued under the act of inspection - in the presence of extenuating circumstances - can be reduced. Circumstances mitigating responsibility for the commission of an offense are recognized as the conditions specified in paragraph 1 of Art. 112 of the Tax Code of the Russian Federation:
1. Difficult personal or family circumstances.
2. Threat or coercion; Financial, service or other dependence.
3. Difficult financial situation physical. the person held liable.
4. Other circumstances recognized as such by the court or tax authority considering the case.
Conclusion: the possibility of reducing the size of sanctions is provided for by law. To do this, you need to file a petition with the tax office to reduce the amount of the fine.
A sample application for reducing the fine to the tax office can be downloaded at the end of the article.
Wording options for the petition
As mitigating facts, you can specify:
- commission of an offense for the first time;
- unintentional actions;
— the impossibility of paying salaries to employees due to the collection of a fine;
- the fact that the activity is unprofitable or seasonal; the fact that the organization is a conscientious taxpayer, etc.
In case of an overdue deadline for reporting, the following can be recognized as mitigating facts:
- disproportionate punishment to the nature and severity of the offense committed;
- insignificance of the delay;
- lack of intent to commit an offense;
— absence of negative consequences for the budget;
— a technical failure that prevented the submission of the report in a timely manner;
- the fact of committing a violation for the first time.
In case of indication of family situations provided for in Art.
112 of the Tax Code of the Russian Federation, if possible, a petition for the cancellation of a fine to the tax office or the court must contain copies of documents confirming the existence of circumstances mitigating liability.
How much can the fine be reduced?
According to paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the punishment must be reduced by at least 2 times compared to the original size.
At the same time, in par.
16 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57 states that paragraph 3 of Article 114 of the Tax Code of the Russian Federation establishes only a minimum limit for reducing the sanction. The court, based on the results of an assessment of the circumstances, has the right to reduce the amount of the penalty by more than two times and even make it lower than the minimum amount (see letters of the Ministry of Finance of Russia dated May 16, 2012 No. 03-02-08 / 47, dated January 30, 2012 No. 03-02-08 /7).
However, neither the IFTS nor the court can reduce the amount of sanctions to zero, since this action will be considered an exemption from liability for the offense committed.
If there are mitigating facts, only the amount of penalties applied can be reduced; the amount of taxes and penalties on these grounds cannot be reduced.
A sample application to the tax office for a reduction in the fine, which can be downloaded at the end of the article, is based on the circumstances given in paragraphs. 3 p. 1 art. 112 of the Tax Code of the Russian Federation.
Applying
The act of verification can and should be appealed. The organization has the right to independently decide on the order of filing applications: first apply to the tax authorities, and then to the court, or immediately to the court.
The organization sends a petition to cancel the fine to the tax office and the court within the time limits indicated in the table.
There are three ways to file a petition with the court or the IFTS:
1. In person or through a representative.
2. By mail, a valuable letter with a list of attachments.
3. In electronic form via the Internet (Gosuslug website).
When handing over personally, the document must be drawn up in two copies. One will be transferred to the office of the state structure, the second will remain with the applicant. It is important to obtain a mark from an official certifying the acceptance of documents for consideration.
Sample application to the IFTS for a reduction in the amount of the fine
All Respect news
_______________________________________ <1>(name of a higher authority or official) address: ____________________________________ from ________________________________________ (full name of the person held administratively liable) address: ___________________________________, telephone: ______________, fax: ___________, address Email: __________________ Complaint against the decision in the case of an administrative offense "___" _______ ____ _________________________________________________ (Full name of the official, name of the body authorized to consider the case of an administrative offense) under the following circumstances: ____________________________________________ Protocol N was drawn up in respect of _______________________________ ______ (full name of the person brought to administrative responsibility) on an administrative offense, under Art. ___________ of the Code Russian Federation on administrative offenses, and imposed an administrative fine in the amount of ________ (__________) rubles. __________________________________ considers the administrative penalty in (full name
person brought to administrative responsibility) in the form of an administrative fine in the amount of ______________ (__________) rubles, appointed by the Protocol dated "___" ____ N _____, illegal, because it contradicts Art. ________________ of the Code of the Russian Federation on Administrative Offenses (or) indicate another regulatory legal act) and violates the rights and legitimate interests of ________________________________, (full name of the person held administratively liable) namely: _______________________________, which is confirmed by ____________________ ________________________________________________________________________________.
According to Part 1 of Art. 30.1 of the Code of Administrative Offenses of the Russian Federation, the decision in the case of an administrative offense may be appealed by the persons referred to in Art. Art. 25.1 - 25.5 of the Code of Administrative Offenses of the Russian Federation, to a higher authority, to a higher official or to the district court where the case is heard.
Based on the foregoing and guided h. 1 Article. 30.1, Art. 30.2 of the Code of Administrative Offenses of the Russian Federation, please:
add up an administrative fine (or: reduce the amount of an administrative fine) in the amount of ________ (___________) rubles in the case of an administrative offense N _____.
Applications:
1. A copy of the protocol on an administrative offense dated "___" _________ ____, N _____.
2. Documents confirming the arguments of the person brought to administrative responsibility.
Power of attorney of the representative from "___" _______ ____, N ___ (if the application is signed by the representative of the applicant).
"___"________ ____ Applicant (representative): ___________________ (signature)
<1>According to Part 1 of Art. 30.2 of the Code of the Russian Federation on Administrative Offenses, a complaint against a decision in a case on an administrative offense is filed with the body, the official who issued the decision on the case and who are obliged to send it with all the materials of the case to the appropriate higher body, higher authority within three days from the date of receipt of the complaint. official.
According to part 3 of Art. 30.2 of the Code of Administrative Offenses of the Russian Federation, a complaint can be filed directly with a higher authority, a higher official authorized to consider it.
According to part 5 of Art. 30.2 of the Code of the Russian Federation on Administrative Offenses, a complaint against a decision in a case on an administrative offense is not subject to state duty.
Comments:
The Tax and Duties Service administers the timeliness and correctness of the calculation of tax liabilities to the budget of the Russian Federation, the submission of reports and the required documentation. The IFTS has the right to punish an organization or a private entrepreneur for violating fiscal laws on many grounds, but we will focus on the most common:
- violation of reporting deadlines;
- violation of the deadlines for the transfer of payments in budget system RF;
- erroneous determination of the tax base when calculating liabilities;
- failure to provide required documentation;
- concealment of information about current accounts, about the change of the head, and so on.
The Tax Code provides for separate articles regulating the amount of penalties. But not many people know that the amount specified in the demand for the payment of a fine can be reduced several times. To do this, you will need to file a petition with the tax office to reduce the amount of the fine.
Types of extenuating circumstances
Art. 112 of the Tax Code of the Russian Federation contains a list of mitigating circumstances that allow you to claim a reduction in sanctions several times over. When submitting a request, be sure to include extenuating circumstances. Do not forget to indicate one of the types when forming a sample application to the tax office for a reduction in the fine.
All circumstances that can reduce the established punishment are divided into 4 groups:
- general;
- for IP;
- for legal entities;
- for individuals.
Let's present the list of extenuating circumstances in the form of a table.
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For sole proprietors and individuals |
For legal entities |
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Compilation procedure
We will figure out how to draw up a sample petition to the tax office to reduce the fine.
From the moment the request for payment is received, the organization has 10 days to ask the IFTS to mitigate the punishment. It takes no more than 10 days for the tax authorities to consider the application, if there is no need to verify the information. If there is such a need, the consideration will last up to 30 days (1 calendar month), in special cases - 2 months.
The document should be drawn up according to general requirements, regardless of the status of the taxpayer. An incorrectly drawn up document will be considered null and void, even if the citizen or institution had legal grounds for reducing the fine.
There is no unified form, so we draw up a request to reduce the tax penalty in an arbitrary form. Don't forget to include the required information:
- Name of the head of the tax office.
- Information about your organization: name, TIN/KPP, address, phone.
- Name, number and date of the document establishing the tax penalty.
- Detailed description of the results of the audit.
- Indication of mitigating factors.
- Request for leniency.
- List of attached supporting documents.
- Date and signature of the responsible person (manager or chief accountant).
- Stamp of the institution, if any.
Sample application to the tax office for mitigation of a fine
Let's create an example document.
GBOU DOD SDYUSSHOR "ALLURE" submitted a declaration on income tax for the 1st quarter of 2018 with a delay - May 11 (deadline April 28). IFTS sent the Desk Inspection Act.
How to cancel a fine
The organization also has the right to apply for the complete abolition of punishment. To do this, you need to send a petition to cancel the fine to the tax office.
The circumstances under which a fine can be canceled are set out in Art. 111 of the Tax Code of the Russian Federation, namely:
- natural disaster, emergency or force majeure factors;
- the person who committed the unlawful act was in a sick condition;
- implementation of official written explanations of the authorized bodies, in terms of the identified violation;
- other circumstances that may be recognized by the IFTS or the court as mitigating.