Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Kinsburskaya, V. A. Issues of Bringing to Responsibility Based on the Article 119 of the Tax Code of the Russian Federation

Abstract: The article describes the results of the analysis of law-enforcement practice in the sphere of bringing to responsibility based on the article 119 of the Tax Code of the RF. The author defines the grounds and subjective corpus delicti and consides the questions whether it is possible to bring to responsibility for violation of procedure and form of submission of tax declarations; what is the amount of fine for failure to submit tax declaration if the sum of tax subject to payment is equal to zero; does the timely and full payment of tax release from responsibility for failure to submit tax declaration on time; what circumstances attenuate the responsibility for failure to submit tax declaration and so on.


Keywords:

tax, declaration, code, failure to present, violation of law, responsibility, subject, grounds, fine, practice


This article is unavailable for unregistered users. Click to login or register