The tax inspectorate keeps a watchful eye on all violations. But enterprising citizens also do not sit idly by and hide considerable sums from the state, “forgetting” to declare their income. How to prosecute irresponsible taxpayers?
Instructions
Step 1
Please note: the issue of holding an individual liable is decided individually, taking into account the circumstances that led to non-payment (or incomplete payment) of income tax.
Step 2
One of the most common reasons for incomplete tax payments is the fact that a tax agent has provided tax deductions that have not been notified to the fiscal authorities. Read the written statement of the taxpayer and the documents confirming the right to tax deductions to the withholding agent. Check out the procedure for submitting documents by the taxpayer; perhaps he had to pay tax deductions to several agents for the period of time that needed to be declared. The reasons for this can be very different: - change of place of residence and place of work of the taxpayer;
- violation by the tax agent of the procedure for accepting deductions;
- facts of concealment by an individual from the new management of receiving income at the previous place of work, where he was provided with tax deductions. You can prosecute an individual only if the facts of concealment of income were revealed.
Step 3
Conduct a field audit of an individual who works for or owns an organization. Identify the failure to pay one of the existing income taxes. Draw up an act, one copy of which give to an individual. Bring him to justice and impose a penalty on the amount of tax (in the event that all declaration payments were made to him after receiving the act). Bring him to administrative responsibility by going to court (in case of refusal to pay taxes).
Step 4
If an individual is not the head of this organization, then you will not be able to bring him to criminal liability in case of malicious non-payment of taxes.
Step 5
Check and taxpayers who own multiple properties, vehicles and other sources of possible income that are taxable if they do not file a return.
