Since April 1, 2024, amendments to#nbsp;the Tax Code of#nbsp;the Russian Federation have entered into force, namely, new fines have been introduced in#nbsp;case of#nbsp;non-compliance with the requirements of#nbsp;tax legislation.
The new amendments have affected the following offenses:
Failure to#nbsp;submit a#nbsp;tax return, as#nbsp;well as#nbsp;the calculation of#nbsp;the amounts of#nbsp;income paid to#nbsp;foreign organizations, to#nbsp;the tax authority within the prescribed period for the past reporting period shall entail the collection of#nbsp;a#nbsp;fine: in#nbsp;the amount of#nbsp;5% of#nbsp;the unpaid amount of#nbsp;tax payable for each full or#nbsp;incomplete month from the date set for its submission, but not more than 30% of#nbsp;the specified amount and not less than 1000 rubles.
This type of#nbsp;liability applies to#nbsp;companies that pay income tax as#nbsp;tax agents.
Submission of#nbsp;false information about the actual expenses incurred for the services rendered in#nbsp;order to#nbsp;obtain social deductions in#nbsp;a#nbsp;simplified manner, entails punishment in#nbsp;the form of#nbsp;a#nbsp;fine: in#nbsp;the amount of#nbsp;20% of#nbsp;the tax deduction received in#nbsp;a#nbsp;simplified manner on#nbsp;the basis of#nbsp;false documents submitted by#nbsp;the accounting department of#nbsp;the organization.
For compliance with the requirements of#nbsp;tax legislation and the correct preparation of#nbsp;tax reports, please contact Acsour expert.