The state budget is formed, among other things, for tax revenues from individuals and legal entities. When this important financial document is "typeset", receipts are taken into account that do not yet exist, but which must be generated. Timely failure to pay and non-transfer of mandatory tax deductions and payments is an administrative offense and is punishable in accordance with the law.
Tax offenses and liability for them
These types of administrative offenses include tax evasion, concealment of income or profits, violation of the rules for accounting for income, expenses and taxable items. In accordance with article 113 of the Tax Code of the Russian Federation, the statutory limitation period and prosecution is 3 years. If you are subject to the general rules, the three-year period starts from the day the tax offense was committed. For example, if you do not pay a fine or do not pay tax by the end of the statutory deadline within the allotted time, the countdown will start from the date you should have done so.
But the law provides for exceptions that relate to two cases stipulated in Articles 120 and 122 of the Tax Code of the Russian Federation - this is a gross violation of the rules for accounting for income, expenses and objects of taxation and non-payment, in full or in part, of the amounts of tax collections. In these cases, the start date of the tax offense is counted from the first day of the tax period following the one in which the offense was committed.
Please note that for each day of delay, you will be charged a penalty fee and may be subject to penalties, which will significantly increase the amount of your tax debt.
The moment from which it is considered that the taxpayer is held liable for violation of tax legislation is considered to be the execution of an inspection report carried out by the tax inspectorate. In the event that there is no need to draw up such an act and the tax offense is obvious without it, the taxpayer's liability begins from the moment when the head of the tax authority makes an appropriate decision and brings this taxpayer to justice. This moment is simultaneously considered the end of the limitation period.
In the event that you obstructed the conduct of a tax audit, this may serve as the basis for restoring the statute of limitations.
This means that if three years have passed since the onset of the tax offense and the tax audit act has not been drawn up, and there is no decision of the head, you fall under the amnesty upon the expiration of the statute of limitations.
When the course of the limitation period is suspended
Article 202 of the Civil Code of the Russian Federation stipulates cases when the course of the limitation period may be suspended. This will happen if:
- extraordinary and unavoidable circumstances under the given conditions (force majeure) prevented the presentation of the tax audit report or the corresponding decision;
- you were part of the Armed Forces of the Russian Federation, transferred to martial law;
- there was a moratorium or postponement of the fulfillment of obligations, established on the basis of the law by the Government of the Russian Federation;
- the law governing the relevant attitude has been suspended.
