Responsibility

print

Not submitting return on time

For income tax for individuals (personal income tax), unlike other taxes of individuals, in some cases, taxpayers are required to submit a tax return. Usually, it should be submitted not later than 30 April of the year following the reporting year. The responsibility of the taxpayer for failure to submit a tax return for submitting it later than deadline depends on two factors. First, the length of the period after the deadline. Second, amount of tax payble for the period. If the declaration was submitted in a period of not more than 180 days after the statutory deadline, the penalty is 5% of the amount of tax payable for each month of delay, but not more than 30% of the tax payable, and at least 100 rubles. If the declaration was submitted with a delay of more than 180 days, a fine of 30% tax applies plus 10% for each month, starting after 181 days. The responsibility of the taxpayer described in Article 119 of the Tax Code, "Failure to submit a tax declaration".

If there is no tax payable

Duty to file a declaration sometimes applies even if there is no tax payable. First, in some cases, you will need to demonstrate to the tax authrities that you have incurred costs and expenses to prove that there is no profit and subsequently no taxes payable. For example, in some cases of selling your car, that you owned less than three years, you will need to file a declaration showing that you have incurred costs for the purchase of cars. Secondly, even if there is no tax payable, filing a tax return is separate duty from the duty to pay tax. This means that even if there is no tax payable on the basis of the declaration the fine for not submitting your declaration may amount to 100 rubles.

Non-payment of tax

Failure to comply with the obligation to pay taxes, including income tax for individuals may lead to much more serious consequences. This offense in the large amount can cause a fine in amount of income for three years or imprisonment for up to three years. The responsibility of the taxpayer to pay taxes is described Article 198 of the Criminal Code, "Tax evasion of the individuals.

Prepare everything with Nalogia

In the "Useful" section of our website you can find the tax return form, instructions and software for its preparation, and information on filing procedures. In addition, to save time and nerves, you can order the necessary paperwork to us. If you want to order the preparation of the declaration, Nalogia's consultants will do it professionally, quickly and conveniently for you. You will not have to go anywhere. You will get your declaration without leaving your home or office. You can find more about the conditions of services here.

Valid as of 18.05.2012