Sanctions for non-payment of VAT. Calculation of the VAT penalty for late payment example What is the penalty for non-payment of VAT

02.08.2021

Payment of statutory taxes is the responsibility of the individual and legal entity Russian Federation. Failure to fulfill this obligation is an offense, in connection with which administrative, tax or even criminal liability arises.

Penalty of individual entrepreneurs for failure to file reports and non-payment of taxes in 2018

Activity individual entrepreneurs regulated by the tax, administrative and criminal codes, which provide for various types of penalties, the nature and amount of which depends on the type and extent of the violation.

Late submission of tax returns entails a fine of 5% of the unpaid amount of tax that would be payable according to the data of this declaration, for each full or incomplete month from the date set for its submission. The amount of the fine cannot be less than 1000 rubles, but not more than 30% of the specified amount.

In addition to imposing penalties, representatives of the tax authorities may suspend all debit transactions on IP accounts, except for payments that, in accordance with the law, have a higher priority than tax ones. This right is provided for by Article 76 of the Tax Code of the Russian Federation and is available for use in case of violation of the deadline for filing a declaration for more than 10 days. The removal of the arrest is carried out the next day after the submission of the declaration.

Distortion of tax reporting data or violation of the rules for accounting for income, expenses and other objects of taxation.

tax liability. When deficiencies are found in tax accounting, for example, the lack of primary documents, a fine of 10,000 rubles is provided. (Article 120 of the Tax Code). If this violation takes place in several tax periods (more than one), then the amount of the fine increases to 30,000 rubles. If facts of underestimation of the tax base are revealed, the fine may amount to 20% of the unpaid tax amount, but not less than 40,000 rubles.

note that the payment of the fine does not exempt you from paying the tax itself and penalties for late payments.

Criminal responsibility. For the falsification of primary documents and the introduction of deliberately false data into the declaration, which leads to an underestimation of the tax on an especially large scale (more than 300,000 rubles), a fine of up to 300,000 rubles is provided. or in the amount of the convicted person's income for a period of up to 2 years, or imprisonment for up to 1 year (Article 198 of the Criminal Code of the Russian Federation). If the amount of damage exceeds 1,500,000 rubles, then the amount of the fine increases to 500,000 rubles. or in the amount of income for a period of up to 3 years, or imprisonment up to 3 years.

Penalty for late payment of taxes

tax liability. In case of late payment of the tax fee, representatives tax services I send a demand to the taxpayer for the payment of the missing amount with penalties already accrued (Article 69 of the Tax Code). Penalty is charged for each day of delay in the amount of 1/300 of the refinancing rate (in 2018 the refinancing rate is 10%). If the amount of the specified arrears is not paid on time, then the tax is withdrawn by force (Article 46 of the Tax Code). In addition, a fine of 20% of the unpaid amount is established, and if the intent of understatement is revealed, the amount of the fine may increase to 40%.

Criminal responsibility. If a concealment is discovered Money or property from the collection of taxes, the amount of the fine may rise to 500,000 rubles. or in the amount of the convicted person's income for a period of up to 3 years, or imprisonment for up to 5 years.

Penalty for non-payment of personal income tax by a tax agent in 2018

All employers, including individual entrepreneurs, are tax agents who are required to withhold and transfer personal income tax from the accrued income of their employees. It is very important to do this in a timely manner and not to violate the established payment deadlines, as this will avoid the accrual of fines and penalties.

For violation of the deadlines for the payment of personal income tax, a fine of 20% of the total amount that the tax agent was obliged to transfer is provided. The penalty is charged only if the agent had no obstacles to deduct the tax. For example, if income was paid in kind, then tax withholding is not provided, therefore, a fine is not applicable to the tax agent. Withholding personal income tax is carried out only from income in cash (clause 4, article 226 of the Tax Code of the Russian Federation).

note, the accrual of penalties cannot be avoided, even if the overdue tax is paid earlier than the submission of personal income tax returns.

Important! In order to avoid a fine, the tax agent is obliged to inform in writing about the impossibility of withholding personal income tax to the individual taxpayer and the IFTS authority (clause 5 of article 226 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation of 09.02.2010 No. 03-04-06 / 10-12). The message is a certificate in the form 2-NDFL, which must be sent before March 1 of the year following the reporting one (clause 2 of the Order of the Federal Tax Service dated November 17, 2010 No. MMV-7-3 / 611).

If personal income tax was withheld, but not transferred within the prescribed period, then a penalty for each overdue calendar day is charged on the amount of arrears that arose as a result of non-payment of tax (paragraph 7 of Article 75 of the Tax Code). The penalty is 1/300 of the Central Bank refinancing rate (in 2018 - 10%).

note! If personal income tax was not withheld at all, then the accrual of penalties and arrears is not provided for, since according to the law, tax payment at the expense of the tax agent is not possible (clause 9, article 226 of the Tax Code of the Russian Federation).

You can not avoid the accrual of penalties also for late tax reporting. For violation of the deadlines for filing 2-NDFL, the tax agent will be required to pay 200 rubles. a fine for each certificate not submitted on time, and for missing the filing of 6-NDFL (quarterly calculation) - a fine of 1000 rubles. for each overdue month (clauses 1 and 1.2 of article 126 of the Tax Code of the Russian Federation).

Penalty for late payment of VAT in 2018

In case of late payment of VAT, fines and penalties are charged. The tax penalty for non-payment of VAT is 20% of the unpaid amount (paragraph 1 of article 122 of the Tax Code), and if mercenary intent regarding non-payment of VAT is proved, then the amount of the fine can increase to 40% of the amount of arrears (paragraph 2 of paragraph 3 of Art. 122 NK).

In addition, tax officials have the right to seize and suspend all operations on all bank accounts of the organization (clause 3 of article 76 of the Tax Code).

Remember that VAT is paid on the basis of a VAT return.

For late submission of a VAT return, a fine of 5% for each month overdue, but not less than 1,000 rubles, is provided.

So, it can be concluded that the best way protection from fines and penalties is the timely filing of reports and payment of taxes.

Value added tax, like any other tax, few people want to pay. That is why many managers are thinking about how to reduce it or not pay it at all. What threatens them for this? Is it possible not to pay tax and still avoid any liability? There are two common reasons for not paying VAT:

Deliberate evasion of this tax For many businessmen, a strong sense of injustice is caused by the fact that with an increase in profits, VAT also increases. That is, the more successful the company, the more effort and energy invested in it, the more it has to give to the state. In addition, VAT puts the company in a rather strict framework: despite the fact that the organization can sell its products in six months or even a year, it must pay taxes regularly. For the tax authorities, it does not matter whether the goods are sold or not.

What if you don't pay? responsibility for non-payment of VAT

Resolution of the Plenum of the Supreme Arbitration Court of 2013 No. 57 - features of withholding and transferring tax Letters of the Ministry of Finance: No. 03-02-07 / 1/8500; No. 03-04-05/7472 (item 1). Sanction for tax agents Organizations and businessmen who have concluded labor contract act as tax agents.

They are obliged to calculate, withhold and deduct income tax to the treasury. Such a requirement is established by paragraph 1 of Art. 24 of the Tax Code of the Russian Federation. Similar functions are performed by:
persons engaged in private practice (lawyers, notaries, etc.);

branches of foreign companies located on the territory of the Russian Federation.

Tax agents are required to regularly pay income tax in the amount of 13% of the taxable amounts (with a cumulative total in reporting).
But there are other rates: 9, 30 and 35%. They operate depending on:

income categories;
payer type.

See also "Individual income tax rates" (relevant in 2018).

Penalty for non-payment of VAT

Late payment of taxes entails the imposition of fines on the organization, that is, additional costs. The problem is that the company can be an absolutely conscientious taxpayer.

Info

And she may have problems with the law because of the ubiquitous human factor. In this case, it refers to either incompetence, or high workload, or the circumstances of the personal life of full-time accountants.

Attention

It is for these reasons that more and more companies are now outsourcing their bookkeeping. Another option is to fully control the work of your accounting department.

What is the fine for failure to submit a VAT return in 2017-2018?

Based on Article 229 of the Tax Code of the Russian Federation, it is necessary to report on your income for 2017 by April 30, 2018 inclusive. But since it will be a holiday due to the postponement, the deadline according to the official production calendar falls on May 03, 2018.

The first working day after the traditional May holidays will be Thursday. Keep in mind: a person’s ignorance that he is obliged to deduct personal income tax does not relieve him of responsibility.
The tax authority can present not only a fine, but also arrears + penalties. Moreover: in case of deliberate violation (for example, illegal reduction of the tax base), the sanction will increase to 40%. These cases usually include:

decrease in the amount of declared income;
use of deductions for which there is no right.

EXAMPLE Orlov sold an apartment and a dacha that had been owned for less than three years.

If you do not pay VAT on time

Send by e-mail A penalty for failure to submit a value added tax return is assigned to a taxpayer who is late with the submission of returns. If there is an amount of VAT payable, it is not difficult to calculate the amount of the fine for not submitting a VAT return on time.

However, if a VAT return with a zero amount of tax is not submitted on time, the question may arise: is it possible in this case a penalty for late submission of a VAT return? More about this in our article. Penalty for late submission of a VAT return Penalty for late submission of a VAT return: the point of view of officials Penalty for late submission of a VAT return: an alternative point of view VAT, as well as the penalty for failure to submit a VAT return, is calculated according to general rules.

Penalties for VAT report in 2018

Federal Tax Service of Russia for Moscow dated March 16, 2009 No. 20-14 / 4 /). Accordingly, this fully applies to the penalty for late submission of a VAT return with a missing amount payable.

The opinion of officials is supported by some courts (decisions of the Plenum of the Supreme Arbitration Court of the Russian Federation “On some issues arising from the application by arbitration courts of the first part of the Tax Code Russian Federation» No. 57 dated July 30, 2013, No. 418/10 of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 8, 2010 in case No. A68-5747/2009, Arbitration Court of the North Caucasus District dated 04/29/2016 No. Ф08-2313 / 2016 in case No. А32-42102 / 2014, FAS of the West Siberian District dated 02.16.2012 in case No. А03-7357 / 2011 (determination of the Supreme Arbitration Court of the Russian Federation of 07.31.2012 No. VAC -7486/12 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation, FAS of the North-Western District of 01/25/2011 in case No. A26-5027 / 2010, FAS of the West Siberian District of 09/07/2010 in case No. A75-9192 / 2009) .

What is the penalty for failing to pay VAT on time?

So, tax evasion by an organization or the provision of knowingly false information, committed on an especially large scale, is punishable by a fine of 100 to 300,000 rubles, or by compulsory labor for up to 2 years, or by arrest for a term of up to 6 months, or by imprisonment for a term up to 3 years. If the offense is committed by a group of persons by prior agreement, then the fine will be from 200 to 500,000 rubles, the term of forced labor is up to 5 years, and the term of imprisonment is up to 6 years.

Of course, if the organization is not a malicious non-payer, then the matter is unlikely to reach criminal liability. Administrative and tax liability are quite real, and their reason may turn out to be the most banal - all the same accounting errors.

The stakes are high. If, through negligence, you did not pay 1 million rubles to the treasury, you will have to pay a fine of 200,000 rubles.

What is the responsibility for late payment of VAT?

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Good afternoon, our company is engaged in construction and it so happened that there is no money to pay VAT of 200 tr. Now there is a delay of 3 months. Receipts will be only in February.

What to do and how to do it. And what threatens in this case. Thank you for your attention. Minimize Victoria Dymova Support Officer Pravoved.ru Similar questions have already been discussed, try looking here:

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Important: if the organization did not withhold tax when paying income, collect penalties from it for late payment Income tax cannot be included in the budget. This is stated in the letter of the Federal Tax Service of Russia dated August 4, 2015 No. ED-4-2 / 13600.

Suppose the organization did not withhold the tax or did not withhold it in full, or the tax was deducted from the employee's income, but was not transferred to the budget or was done late. If any such fact is revealed by the inspectors during the inspection, the organization and its responsible officials face not only tax, but also administrative, and in some cases criminal liability (Art.

123 of the Tax Code of the Russian Federation, Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, Art. 199.1 of the Criminal Code of the Russian Federation).
And if some entrepreneurs are outraged by these “features” of the tax and are forced to look for legal ways to reduce it, then others have a completely different reaction: do not pay!

Unintentional delay in payment terms It may be due to the fact that the accountant simply forgot about the need to pay the tax. Or he messed up the timing. Or the accountant made a mistake in the VAT return.
The mistake had to be corrected, and this led to non-payment of VAT on time. In the end, the accountant could fall ill at the most crucial moment.

All this is quite understandable. The problem is that the head of the company is personally responsible for the mistakes of a full-time employee.

What will happen if you do not pay VAT in 2018 on time than it threatens

Find out the fines for the VAT report in 2018 By clicking on the button, you consent to the processing of your personal data.Privacy policy VAT report in 2018 - you can get fines for it if the organization does not comply with the established regulations for the execution and deadlines for submitting documents . Next year, a series of innovations in accounting and tax reporting is coming, which makes entrepreneurs get to the bottom of the changes as soon as possible.

In 2018, failure to file a VAT report threatens with serious penalties, the amount of which is calculated at 5 percent of the accrued amount. The deadlines for the submission of the declaration in the new year are clearly specified in the law.

To avoid additional financial costs, it is important for all organizations to adhere to them. VAT declarations: deadlines and rules The deadlines for submitting VAT settlements are regulated by Article 174 of the Tax Code of the Russian Federation.

LLC "Organization" when submitting a VAT return for the 4th quarter. 2013 did not take into account on line 110 the amount of VAT (39,541 rubles) previously taken into account from paid advances reflected in the 3rd quarter. 2013 on line 150. At the moment, in 2016. the accountant found an error and sent an updated declaration for 04 sq. 2013 Question: What threatens this error to the company? Will there be a fine for this violation?

For late payment of VAT, your organization will be charged penalties, as well as a fine. The amount of the fine will be 20% of the amount of the arrears. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent.

Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How organizations transfer tax to the budget

Penalty for late payment

If the tax (including advance payments) was transferred later than the established deadlines, the tax office will charge the organization a penalty fee ().*

The fees are calculated as follows:

Penalties will accrue for each calendar day of delay in payment. Including weekends and public holidays. The entire period will be taken into account - from the next day after the deadline for paying tax until the date when the arrears are paid off. For the day when the obligation to pay the tax was fulfilled, penalties are not charged. This is due to the fact that they are charged only on debt to the budget. On the day when they presented to the bank payment order(carried out a set-off, etc.), the tax debt is considered already repaid. So it turns out that there is nothing to charge interest on: the basis for calculation on this day is zero.

Penalties are not charged if the arrears arose for the following reasons:

the organization's property was seized by decision tax office;
operations on the organization's accounts were suspended, money and other property were arrested by a court decision as an interim measure.

In these cases, penalties are not charged for the entire period in which such decisions are in effect.

By submitting an application for a deferment (installment plan) or an investment tax credit, the organization will not suspend the accrual of interest on arrears. This is stated in paragraph 2 of paragraph 3 of Article 75 of the Tax Code of the Russian Federation.

In addition, penalties are not charged if the arrears arose due to the fact that, when calculating taxes, the organization was guided by written explanations from regulatory agencies and (or) adhered to the instructions (reasoned opinion) of the tax inspectorate sent to it in the process of tax monitoring (paragraph 8 of Art. 75 of the Tax Code of the Russian Federation).

Situation: can the tax inspectorate charge penalties for late payment of tax if it has not notified the organization about the change in the details of the account to which the tax should be transferred

No, he can not.

After all, if the organization was not notified of the change in the details, it has the right to transfer tax according to the previous details of the accounts of the Treasury of Russia. In general, the tax inspectorate is obliged to inform organizations about changes in the details of the accounts of the Treasury of Russia. The notification form was approved by order of the Federal Tax Service of Russia dated November 9, 2006 No. SAE-3-10 / 776. This document is a written explanation of the tax inspectorate. And the execution of such documents releases the organization from liability and penalties (subclause 6, clause 1, article 32, clause 8, article 75, clause 3, clause 1, article 111 of the Tax Code of the Russian Federation).

A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated February 9, 2007 No. 03-02-07 / 1-60.

Penalties for non-payment of taxes

Attention: for non-payment of taxes, the organization and its officials will be punished. For this offense, tax, administrative and even criminal liability is provided.

Tax Liability

tax inspectors has the right to fine the organization. However, they can do this only for full or partial non-payment of tax at the end of the tax period. * Fines are not charged on the amount of unpaid advance payments (clause 3 of article 58 of the Tax Code of the Russian Federation).

The penalty will be 20 percent of the amount of the arrears.* If the inspectors prove that the non-payment was intentional, the fine will increase to 40 percent. This follows from the Tax Code of the Russian Federation.

If the organization does not transfer tax, acting as a tax agent, then it will also be fined 20 percent of the amount ().

The tax inspectorate will send the request for payment of penalties to the organization within 20 working days from the date the decision on the results of the tax audit comes into force (clause 6, article 6.1 of the Tax Code of the Russian Federation).

Administrative responsibility

It happens that the tax was not paid due to a gross violation of accounting rules: when the tax was incorrectly calculated and its amount was distorted by at least 10 percent. Then the court may additionally bring the head of the organization or the chief accountant to administrative responsibility. The fine in this case will be from 2000 to 3000 rubles. ().

In each case, the perpetrator of the offense is determined individually. At the same time, the courts proceed from the fact that the head is responsible for organizing accounting, and Chief Accountant- for its correct maintenance and timely reporting ().

Usually the chief accountant or the one to whom his duties are transferred is recognized as guilty. The head of the organization is found guilty in the following cases:

if the organization did not have a chief accountant at all (decree of the Supreme Court of the Russian Federation of June 9, 2005 No. 77-ad06-2);
if accounting is maintained and taxes are calculated by a specialized organization. For example, an audit company (clause 26 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated October 24, 2006 No. 18);
if the cause of the violation was a written order of the head, with which the chief accountant did not agree (Code of the Russian Federation on Administrative Offenses.
In the future, fines can be challenged in court. And if the arbitration court cancels the tax liability in respect of the organization, then the magistrate's court, to which the director or accountant applies, must remove liability from these officials as well. Reason: the absence of corpus delicti confirmed by the arbitration court (clause 2, part 1, article 24.5 of the Code of Administrative Offenses of the Russian Federation). This conclusion was reached by the Supreme Court of the Russian Federation in its decision of December 1, 2014 No. 80-AD14-8.

Criminal liability

If the inspection proves that non-payment of tax was the result of a crime, the court can sentence the perpetrators to criminal liability under the articles and the Criminal Code of the Russian Federation.

At the same time, not only the head and chief accountant of the organization, but also other persons can be found guilty. Those who contributed to the crime. In simple terms, accomplices and instigators. For example, accountants who deliberately distorted primary documents, or tax consultants whose advice led to the commission of a crime. Such instructions are contained in the resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64.

Late payment of VAT What are the penalties for such an offence? The article deals with the issue late payment of VAT, from it you will learn about subjective circumstances that may affect the reduction of the fine.

What are the penalties for violators of VAT payment deadlines?

The tax legislation provides for penalties for late payment of VAT in the form of 20% of the outstanding amount. For malicious violators who deliberately delay the payment of tax, double sanctions are applied, that is, instead of 20, they will have to pay 40% of the amount of non-payment.

Tax officials believe that late payment of VAT is a serious tax violation (Article 122 of the Tax Code of the Russian Federation). However, there are various situations where the penalty may be mitigated. We will talk about them in the next section.

What can affect the mitigation of punishment?

The list of circumstances that can significantly reduce the punishment:
1. Excessive VAT amount paid to the budget.
2. Repayment of tax arrears, as well as penalties on a voluntary basis.
3. The taxpayer violated the deadlines for paying the amount of VAT to the state treasury for the first time.
Mitigating circumstances are listed in paragraphs. 3 and 1 art. 112 of the Tax Code of the Russian Federation. According to the provisions of this article, in some cases, tax authorities and judges can reduce the degree of responsibility of a taxpayer who delays the transfer of tax to the budget or who has not fully paid the amount recorded in the declaration. This may include cases of illness or even death of a loved one, as well as the emergence of a threat to life or health. However, life is not so unambiguous, and therefore others difficult situations, which do not fall under precise definitions of this article may be recognized as mitigating and may influence the decision on punishment.

Does overpayment of taxes make it easier to punish?

Courts have different approaches to making decisions on punishment in case of violation of the terms of payment when the taxpayer has overpaid.

Many court rulings show that overpayment of tax has a positive effect on the punishment of the taxpayer. The degree of guilt is determined by the court based on the situation. An example can be seen in the decision of the FAS SKO dated May 13, 2011 in case No. A32-24703 / 2010. The court clarified that the overpayment on the company's accounts was formed from incorrect calculations of the amount of tax and cannot be regarded as a measure of evading the taxpayer's obligations. Many arbitral tribunals support this view in their decisions.

To a greater extent, the decision of the judiciary on the innocence of the taxpayer is influenced by the fact of overpayment, revealed at the time of setting the arrears and exceeding this arrears. A similar statement can be seen in the decision made by the WSO Arbitration Court in case No. A45-806 / 2004-CA40 / 45, reflected in the decision of 04/07/2008 No. F04-1668 / 2008 (1938-A45-25). The decisions of some other arbitration courts are also based on this precedent.

Often, the courts softened the measure of responsibility for untimely paid amounts not only for VAT, but also for corporate income tax and property.

But not every court recognizes the overpayment as an indulgence when making decisions on determining the guilt of the taxpayer, if it turns out that VAT or any other tax was paid out of time. For example, such an opinion was expressed by the Arbitration Court of the Urals District on August 20, 2008 in Resolution No. F09-5323/08-C3 in Case No. A71-3098/2007. The court dismissed the claim for a reduction in penalties. The judges gave an explanation: only courts of general jurisdiction can determine whether there were any mitigating circumstances at the time of the offense or not.

How the repayment of arrears and penalties on a voluntary basis affects the punishment

With regard to the question of the repayment of arrears and penalties on a voluntary basis and the impact of this fact on the mitigation of the sentence, the courts did not come to an unambiguous opinion and issue conflicting decisions.

Opinion No. 1: early repayment of debts for identified arrears and penalties is recognized as a mitigating circumstance at the time of determining the degree of guilt of the taxpayer in the non-payment or partial payment of the due amounts of tax. The most convincing arguments in favor of this point of view are contained in the decision of the FAS SKO dated October 23, 2013 in case No. A32-37825/2012. In it, the court noted that the taxpayer, in order to reduce his guilt for not paying the budget on time, independently transferred the amount of the debt and the penalty. This fact was recognized by the court as a mitigating circumstance. The same arguments are used by the Federal Arbitration Courts of the WZSO and the Volga-Vyatka District in their decisions dated March 4, 2013 in case No. A27-15083/2012 and dated September 19, 2012 in case No. A28-11341/2011.

But recognizing the fact of early repayment of tax arrears as a mitigating circumstance is possible only in one case: if the taxpayer has fully paid off the budget before being checked by the tax authorities. That is, as a mitigating circumstance in establishing the degree of his guilt, the submitted clarifying declarations and the payment made can be recognized. This position was reflected in the resolution of the Federal Antimonopoly Service of the Volga District dated February 21, 2012 in case No. А55-12545/2011.

Opinion No. 2: Arbitration courts do not consider early repayment of debts as a mitigating circumstance for the taxpayer. They base their conclusions on the fact that the requirements of the tax inspectorate cannot lead to mitigation of the company's guilt itself, since it is obliged to fulfill its direct obligations to pay the tax due on its own, without the requirements of the IFTS. These conclusions are contained in the decision of the court of the FAS ZSO dated January 31, 2012 in case No. A27-6262/2011;

The taxpayer violated the terms of payment for the first time, are reliefs possible??

Like other controversial issues related to Article 122 of the Tax Code of the Russian Federation, the courts consider this issue from different points of view and issue conflicting decisions on recognition / non-recognition as a mitigating circumstance of primary non-compliance with the established deadlines.

Thus, the Federal Antimonopoly Service of the Volga and North Caucasian districts considered this circumstance to extenuate the taxpayer's guilt in their decisions dated March 26, 2014 in case No. A72-6157/2013 and dated March 14, 2014 in case No. A32-26775/2011.

Another position of the arbitration courts is based on the conclusion that, based on the provisions of Art. 112 of the Tax Code of the Russian Federation (clauses 1–3), to the list extenuating circumstances the position on the primary violation of the established deadlines for the payment of tax was not included, therefore this fact cannot be recognized as mitigating the taxpayer's guilt. This was reflected in the decision of the Arbitration Court of the East Siberian District dated July 10, 2012 in case No. A78-7098 / 2011. The plaintiff was refused in sending a complaint to the Presidium of the Supreme Arbitration Court of the Russian Federation on this decision. The same opinion was expressed by the court of the Volga federal district in the decision of 09/13/2011 in case No. A55-25957 / 2010.

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