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Tax Code Of The Russian Federation

PART ONE NO. 146-FZ OF JULY 31, 1998
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Passed by the State Duma on July 16, 1998
Approved by the Council of Federation on July 17, 1998

Part I
Section 6
Chapter 15
General Provisions on Liability for Committing Tax Offenses
Chapter 16
Types of Tax Offenses and Liability for Committing Them
Chapter 17
Costs Connected with Exercising Tax Control
Chapter 18
Types of Violations Committed by Banks Stipulated by Legislation on Taxes andFees and Liability for Committing Them

Chapter 16. Types of Tax Offenses and Liability for Committing Them


Article 116. Failure to Meet the Deadline for Registering with a Tax Authority


 1. Failure by a taxpayer to meet the deadline for filing an application for registration with a tax authority, established by Article 83 of this Code, in the absence of elements of a tax offense provided for under Item 2 of this Article,
 shall entail a fine in the amount of five thousand roubles.
 2. A breach by the taxpayer of the time-limit for filing an application for registration with a tax body for a period of over 90 days according to Article 83 of this Code,
 shall entail a fine in the amount of 10,000 roubles.

Article 117. Avoidance of Registration with a Tax Authority


 1. Activity by an organisation or an individual entrepreneur without registration with a tax body
 shall entail a fine in the amount of 10% of the income received during this period from conducting the business in question or twenty thousand roubles, whichever is greater.
 2. Activity by an organisation or an individual entrepreneur without registration with a tax body for more than three months
 shall entail a fine in the amount of 20 per cent of the incomes received conducting the period of activity without registration for more than 90 days.

Article 118. Failure to Meet the Deadline for Reporting the Opening of a Bank Account


 1. Failure by a taxpayer to meet the deadline established by this Code for submitting information of his opening or closing an account with any bank to the tax authorities.
 shall entail a fine in the amount of five thousand roubles.

Article 119. Non-submission of a Tax Declaration


 1. Failure by a taxpayer to meet the deadline provided for by the tax legislation for filing a tax return with the tax office where the taxpayer is registered, provided that no elements of a tax offence under Item 2 of this Article are present,
 shall entail a fine in the amount of 5 per cent of the amount of the tax subject to payment (additional payment) on the basis of this declaration for each full or partial month since the day fixed for its submission, but not more than 30 per cent of the said sum and not less than 100 roubles.
 2. Failure by a taxpayer to file a tax return for more than 180 days after the legislatively established deadline for filing such tax returns
 shall entail the imposition of a fine in the amount of 30 per cent of the sum of the tax subject to payment on the basis of this declaration and 10 per cent of the sum of the tax subject to payment on the basis of this declaration for each complete or incomplete month beginning with the 181st day.

Article 120. Failure to Comply with the Rules for Accounting for Income, Expenditure and Objects of Taxation


 1. A gross violation of rules of accounting for income and (or) expenditure and (or) objects of taxation, if these actions were committed within one tax period, in the absence of signs of a tax offence provided for by Item 2 of this Article,
 shall entail imposition of a fine in the amount of five thousand roubles.
 2. The same deeds if they were being committed during a period of time that exceeds one tax period,
 shall entail a fine in the amount of fifteen thousand roubles.
 3. The same deeds if they resulted in under reporting of the tax base,
 shall entail a fine in the amount of 10 percent of the amount of unpaid tax, or 15 thousand roubles, whichever is less.
 A gross violation of the rules for accounting for income, expenditure and objects of taxation for the purposes of the present Article shall mean absence of primary [detailed] documents, or absence of invoices, or absence of book-keeping registers, repeated (twice and more times during a calendar year) untimely or incorrect coverage of business transactions, monetary funds, tangible assets, intangible assets and financial investments of the taxpayer in the balance sheet accounts and in reporting.

Article 121. Deleted



Article 122. Failure to Pay the Full Amount of Taxes Due


 1. Non-payment or incomplete payment of the sums of the tax as a result of understating the tax base, of another wrong calculation of the tax or of any other unlawful actions or inaction.
 shall entail a fine in the amount of 20 per cent of the unpaid tax liability.
 2. Deleted
 3. Deeds provided for by Item 1 of this Article, when committed intentionally,
 shall entail a fine in the amount of 40 per cent of the unpaid tax liability.

Article 123. Failure of a Tax Agent to Fulfill the Duty of Withholding and Remitting Taxes


 The unlawful non-transfer or the incomplete transfer of the sums of the tax subject to deduction and transfer by a tax agent,
 shall entail a fine in the amount of 20% of the amount that had to be remitted.

Article 124. Unlawful Denial of Access to Grounds or Premises to a Tax Official, Customs Agency or Agency of the Governmental Extra-budgetary Fund


 The unlawful prevention of the access of the official of a tax body, customs agency or agency of a governmental extra-budgetary fund, who is carrying out a tax check in accordance with this Code, to the territory or the premises of a taxpayer or a tax agent
 shall entail a fine in the amount of five thousand roubles.

Article 125. Failure to Comply with the Regulations of Tenancy, Use and Disposal of Attached Property


 Failure to comply with the procedures established by this Code for tenancy, use and/or disposal of property under lien
 shall entail the imposition of a fine in the amount of ten thousand roubles.

Article 126. Non-Provision to a Tax Authority of Information Necessary for the Exercise of Tax Control


 1. Non-submission by a taxpayer or a tax agent to tax bodies within the fixed period of time of documents and/or other information, provided for by this Code and other legislative acts on taxes and fees,
 shall entail the exaction of a fine in the amount of 50 roubles for each document not presented.
 2. Non-provision of information about a taxpayer to a tax authority in the form of refusal of an organisation to turn over the documents, stipulated by the present Code, containing information on the taxpayer at the request of a tax authority, as well as avoidance of providing such documents, or provision of documents containing false information unless such deed contains the signs of a breach of the legislation on taxes and fees which is stipulated by Article 135.1 of this Code.
 shall entail a fine in the amount of five thousand roubles.
 3. Actions stated under Item 2 of the present Article, if they were committed by a natural person
 shall entail a fine in the amount of five hundred roubles.

Article 127. Deleted



Article 128. Liability of a Witness


 Failure to appear or avoidance of appearing without good reason by a person summoned in connection with a tax case as a witness
 shall entail a fine in the amount of one thousand roubles.
 Unlawful Refusal of a witness to give testimony, or perjury on the part thereof
 shall entail a fine in the amount of three thousand roubles.

Article 129. Refusal of an Expert, Interpreter or Specialist to Assist in a Tax Audit, Presentation of a Fraudulent Opinion by an Expert or Fraudulent Interpretation by an Interpreter


 1. Refusal of an expert, interpreter or specialist to assist in a tax audit
 shall entail a fine in the amount of five hundred roubles.
 2. Presentation of a fraudulent opinion by an expert or fraudulent interpretation by an interpreter
 shall entail a fine in the amount of one thousand roubles.

Article 129.1. Unlawful Non-dispatch of Information to a Tax Body


 1. Unlawful non-dispatch or untimely dispatch by a person of information, which under this Code this person should provide the respective tax body, in the absence of signs of a tax offence stipulated by Article 126 of this Code, shall involve the exaction of a fine in the amount of 1,000 roubles.
 2. The same deeds committed for a second time during a calendar year shall involve the exaction of a five in the amount of 5,000 roubles.

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