UDC 336.225.682
Authors
Getman V.G.
Abstract
The article analyzes and gives a critical assessment of the current provisions on imposing fines on companies for certain types of tax offenses they allow. In particular, for: not providing inspectors with the documents they require; untimely delivery of financial statements of the Federal Tax Service of the Russian Federation, or providing it in an incomplete volume, or violation of the established procedure for its submission; non-compliance with the timing of the transfer of personal income tax to the budget. Specific shortcomings were revealed in accordance with the established procedure for imposing a fine on legal entities and officials for each of the above offenses. Suggestions have been made to improve the applicable penalties.
Keywords
tax audits; primary documents and financial statements; fines for violations of tax laws.
