Chapter 16. Types of Tax Offenses and Liability for Committing Them

Article 116. Failure to Meet the Deadline for Registering with a Tax Authority

1. Failure by a taxpayer to meet the deadline for filing an application for registration with a tax authority, established by Article 83 of this Code, in the absence of elements of a tax offense provided for under Item 2 of this Article

shall entail a fine in the amount of five thousand roubles.

2. A breach by the taxpayer of the time-limit of filing an application for registration with a tax body for a period of over 90 days according to Article 83 of this Code

shall entail a fine in the amount of 10,000 roubles.

Article 117. Avoidance of Registration with a Tax Authority

1. The activity by an organisation or an individual entrepreneur without registration with a tax body

shall entail a fine in the amount of 10% of the income received during this period from doing the business in question or twenty thousand roubles, whichever is greater.

2. The activity by an organisation or an individual entrepreneur without registration with a tax body for more than three months

shall entail a fine in the amount of 20 per cent of the incomes received during the period of activity without registration for more than 90 days.

Article 118. Failure to Meet the Deadline for Reporting the Opening of a Bank Account

1. Failure by a taxpayer to meet the deadline established by this Code for submitting information of his opening or closing an account with any bank to the tax authorities.

shall entail a fine in the amount of five thousand roubles.

Article 119. Non-submission of a Tax Declaration

1. Failure by a taxpayer to meet the deadline provided for by the tax legislation for filing a tax return with the tax office where the taxpayer is registered, provided that no elements of a tax offence under Item 2 of this Article are present,

shall entail a fine in the amount of 5 per cent of the amount of the tax subject to payment (additional payment) on the basis of this declaration for each full or partial month since the day fixed for its submission, but not more than 30 per cent of the said sum and not less than 100 roubles.

2. Failure by a taxpayer to file a tax return for more than 180 days after the legislatively established deadline for filing such tax returns

shall entail the imposition of a fine in the amount of 30 per cent of the sum of the tax subject to payment on the basis of this declaration and 10 per cent of the sum of the tax subject to payment on the basis of this declaration for each complete or incomplete month beginning with the 181st day.

Article 120. Failure to Comply with the Rules of Accounting for Income, Expenses and Objects of Taxation

1. A gross violation of rules of accounting for income and (or) expenses and (or) objects of taxation, if these actions were committed within one tax period, in the absence of signs of a tax offence provided for by Item 2 of this Article,

shall entail imposition of a fine in the amount of five thousand roubles.

2. The same deeds if they were being committed during a period of time that exceeds one tax period,

shall entail a fine in the amount of fifteen thousand roubles.

3. The same deeds if they resulted in under reporting of the tax base,

shall entail a fine in the amount of 10 percent of the amount of unpaid tax, or 15 thousand roubles, whichever is less.

A gross violation of rules of accounting for income, expenses and objects of taxation for the purposes of the present Article shall mean absence of primary [detailed] documents, or absence of invoices, or absence of book-keeping registries, repeated (twice and more times during a calendar year) untimely or incorrect coverage of business transactions, monetary funds, tangible assets, intangible assets and financial investments of the taxpayer in the balance sheet accounts and in reporting.

Article 122. Failure to Pay the Full Amount of Taxes Due

1. Non-payment or incomplete payment of the sums of the tax as a result of understanding the tax base, of another wrong calculation of the tax or of any other unlawful actions or inaction.

shall entail a fine in the amount of 20 per cent of the unpaid tax liability.

2. Non-payment or incomplete payment of the sums of the tax as a result of understating the tax base or of any other wrong calculation of the tax subject to payment in connection with the movement of goods across the customs border of the Russian Federation shall involve the exaction of a fine in the amount of 20 per cent of the unpaid amount of the tax.

3. Deeds provided for by Items 1 and 2 of this Article, when committed intentionally,

shall entail a fine in the amount of 40 per cent of the unpaid tax liability.

Article 123. Failure of a Tax Agent to Fulfill the Duty of Withholding and Remitting Taxes

The unlawful non-transfer or the incomplete transfer of the sums of the tax subject to deduction and transfer by a tax agent,

shall entail a fine in the amount of 20% of the amount that had to be remitted.

Article 124. Unlawful Denial of Access to the Grounds or Premises to a Tax Official, the Customs Agency and the Agency of the Governmental Extra-budgetary Fund

The unlawful prevention of the access of the official of a tax body, the customs agency and the agency of the governmental extra-budgetary fund, who carried out a tax check in accordance with this Code, to the territory or the premises of a taxpayer or a tax agent

shall entail a fine in the amount of five thousand roubles.

Article 125. Failure to Comply with the Regulations of Tenancy, Use and Disposal of Attached Property

Failure to comply with the procedures established by this Code for tenancy, use and/or disposal of property under lien

shall entail the imposition of a fine in the amount of ten thousand roubles.

Article 126. Non-Provision of Information Necessary for the Exercise of Tax Control to a Tax Authority

1. Non-submission by a taxpayer or a tax agent to tax bodies within the fixed period of time of documents and/or other information, provided for by this Code and other legislative acts on taxes and dues,

shall entail the exaction of a fine in the amount of 50 roubles for each non-presented document.

2. Non-provision of information about a taxpayer to a tax authority in the form of refusal of an organisation to turn over the documents, stipulated by the present Code, containing information on the taxpayer at the request of a tax authority, as well as avoidance to provide such documents, or provision of documents containing false information unless such deed contains the signs of a breach of the legislation on taxes and dues which is stipulated by Article 135.1 of this Code.

shall entail a fine in the amount of five thousand roubles.

3. Actions stated under Item 2 of the present Article, if they were committed by a natural person

shall entail a fine in the amount of five hundred roubles.

Article 128. Liability of a Witness

Failure to appear or avoidance from appearing without a good reason by a person summoned in connection with a tax case as a witness

shall entail a fine in the amount of one thousand roubles.

Unlawful Refusal of a witness to give testimony, or perjury on the part thereof

shall entail a fine in the amount of three thousand roubles.

Article 129. Refusal of an Expert, Interpreter or Specialist to Assist in a Tax Audit, Presentation of a Fraudulent Opinion by an Expert or Fraudulent Interpretation by an Interpreter

1. Refusal of an expert, interpreter or specialist to assist in a tax audit

shall entail a fine in the amount of five hundred roubles.

2. Presentation of a fraudulent opinion by an expert or fraudulent interpretation by an interpreter

shall entail a fine in the amount of one thousand roubles.

Article 129.1. Unlawful Non-dispatch of Information to a Tax Body

1. Unlawful non-dispatch or untimely dispatch by a person of information, which under this Code this Person should provide the respective tax body, in the absence of signs of a tax offence stipulated by Article 126 of this Code shall involve the exaction of a fine in the amount of 1,000 roubles.

2. The same deeds committed for a second time during a calendar year shall involve the exaction of a five in the amount of 5,000 roubles.