Tax authorities have the right to fine for any arithmetic, grammar, and other errors in the reporting of personal income tax – Garant – Legislation with comments

FNS Russian clarified how should act territorial inspection agency in terms of control of tax agents in the administration of personal income tax (Russian Federal tax Service Letter from August 9, 2016 number DG-4-11 / 14515 “on tax agents tax liability”). So, for any errors in the declaration and an income statement (Form 6-PIT and PIT-2) the company may be fined 500 rubles, and for the late filing of the declaration -. 1 thousand rubles.. for each month of delay.

This is due to the fact that the Tax Code does not contain a definition of “false information”, so any untrue data on these forms may be considered invalid. The sanctions provided for tax agents in the case of error in terms of identifying taxpayers – individuals (INN natural person, surname, first name, date of birth, passport information) which may result in the inability to the full realization of the rights of individuals, as well as the rights and responsibilities of the tax authorities of the tax administration. In fact, we are talking about the fact that any errors, including arithmetic and grammar in the personal data of the taxpayer, codes of income and deductions of sum and other indicators admitted by the tax agent in completing the declaration, may result in fines.

at the same time, the agency stressed that if the provision of false information did not lead to non-declaration and (or) incomplete calculation of tax, as well as the adverse consequences for the budget, or violation of the rights of individuals, the tax authorities in the proceedings for the recovery of penalties for tax violations should be taken into account is as a mitigating circumstance. Recall their list is open (p. 1, Art. 112 of the Tax Code).

Revenue Service also explained that the point of detection of tax offenses in the case of failure by the due date calculation on Form 6-PIT will be the date of the actual submission of the declaration (in person or by proxy), the date it is sent by mail or send date , recorded when filing electronically by TCS through electronic document management provider. Consequently, stressed in the Federal Tax Service of Russia, upon detection of the fact of the offense the tax authorities within 10 days from the date of detection of said violation shall draw up a statement, regardless of the timing of the completion of the desk tax audit by the presented calculation (Art. 101.4 of the Tax Code).

for example, the taxpayer submitted a settlement on form 6-PIT for the I quarter 2016 July 5, 2016, although was May 4, 2016. Tax in this case, the company will be fined 2 thousand. Rub., As it was two months overdue.

In another example, the Russian Federal Tax Service explains that, if the company will present a declaration July 25, 2016, the penalty will amount to 3 kDa rub., As after July 5 will be considered as the third month of delay (two full and one part-time).

The limitation period for this type of tax offenses is three years from the date of its commission or the next day after the end of the tax period, during which the offense was committed (para. 1, Art. 113 of the tax Code ).