Responsibility for failure to submit documents on transactions outside of framework of a tax audit

article 06.09.2021

New amendments of the Tax Code of the Russian Federation came into force in April of this year. The amendments has significantly increased penalties for refusal to provide documentation at the request of supervisory authorities outside framework of tax audits.

As explained in the Federal Tax Service of the Russian Federation, until 2021, taxpayers were held liable under Article 129.1 of the Tax Code of the Russian Federation "Unlawful failure to report information to a tax authority" in case of refusal to provide documents on transactions in absence of a tax audit. Administrative fines in the amount of 5 thousand rubles were imposed in such cases.

However, with the changes adopted by the Federal law No. 6-FZ dated 17.02.2021, in paragraph 2 of article 93.1 Tax Code of the Russian Federation "Request of documents (information) on taxpayer, fee payer, insurance payer and tax agent or information about specific transactions," it became possible to prosecute under article 126 of the Tax Code "Failure to provide a tax authority with information necessary for implementation of tax control" for failure to submit documents on transactions, regardless of a tax audit. This article implies a 200 rubles fine for each document that was not submitted.

A package of transaction documentation may include: contract, accounts, invoices, payment documents, acts of rendering services or work performed and other types of documentation. Their total number, depending on the size and duration of the transaction, can be several dozen. Thus, such penalties can also multiply increase.

Information about tax violations of counterparties is available to the users of the Information and Analytical system Globas in "Taxes and fees" section of a company report.