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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 21, 2012 No. AC-4-2/19575 @

Concerning determination of the size of penalty on Item 1 of article 126 of the Tax Code of the Russian Federation for untimely submission to tax authority of accounting records

The Federal Tax Service in connection with appeals of tax authorities concerning determination of the size of penalty on Item 1 of article 126 of the Tax Code of the Russian Federation (further - the Code) for untimely submission to tax authority of accounting records reports the following.

According to Item 1 of article 126 of the Code non-presentation at the scheduled time by the taxpayer (the payer of collection, the tax agent) in tax authorities of the documents and (or) other data provided by the Code and other acts of the legislation on taxes and fees if such act does not contain signs of the tax offenses provided by articles 119 and 129.4 of the Code attracts recovery of penalty in the amount of 200 rubles for each unpresented document.

According to the subitem 5 of Item 1 of article 23 of the Code taxpayers shall represent to tax authority in the organization location accounting records according to the requirements established by the Federal Law "About Financial Accounting", except as specified when the organizations according to the specified Federal Law do not keep financial accounting or are exempted from financial accounting.

The structure of accounting records of the public (municipal) institutions is determined by the Ministry of Finance of the Russian Federation. Now it is approved by the order of the Ministry of Finance of the Russian Federation of 25.03.2011 of N 33 N "About approval of the Instruction about procedure for creation, submission of annual, quarter accounting records of the public (municipal) budget and autonomous institutions".

Considering stated, documents for which non-presentation accountability according to Item 1 of article 126 of the Code is possible, can be:

1) for the organizations, except for the public (municipal) institutions, and also public organizations (associations) and their structural divisions which are not performing business activity and not having except the disposed property of turnovers on sales of goods (works, services) - the balance sheet, the profit and loss statement, audit opinion or the conclusion of the auditing union of agricultural cooperatives (if the organizations according to the Federal Laws is subject to statutory audit or obligatory audit), the explanatory note;

3) for the public (municipal) institutions, the documents which are part of accounting records of the public (municipal) institutions according to the order of the Ministry of Finance of the Russian Federation of 25.03.2011 N 33 N "About approval of the Instruction about procedure for creation, submission of annual, quarter accounting records of the public (municipal) budget and autonomous institutions".

Thus, tax authorities in case of determination of the size of penalty according to Item 1 of article 126 of the Code for untimely submission to tax authority of accounting records shall be guided by the complete list of the documents which are part of accounting records of the specific organization and to determine the penalty amount in the amount of 200 rubles for each unpresented (out of time submitted) document which shall be part of accounting records.

This letter is posted on the official site by FNS of Russia.

To the Departments of FNS of Russia for subjects of the Russian Federation to bring this letter to subordinated tax authorities.

 

Valid counselor of state of the Russian Federation 3 classes of S. N. ANDRYUSHCHENKO

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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