Legal Encyclopedia. The letter H

tax violation

-vinovno committed a wrongful act (action or inaction) by the legislation on taxes and duties of the taxpayer, tax agent or their representatives, for which responsibility is established. ElementyN. P.:

1) object - regulated and protected by the right to tax the value and benefits that are harmful;

2) the objective side - wrongful act or omission for which establishes liability and resulting in any adverse consequences;

3) the subjective aspect - legal guilt in the form of intent or negligence;

4) the subject - a person (taxpayer, tax agent, expert, translator, specialist), which has committed an offense.

VidyN. P.:

1) general - offense

Taxpayers, tax agents, experts, translators, professionals:

a) violation of the deadline for registration with the tax authority and a deviation from it;

b) violation of the deadline to provide information on the opening and closing of bank accounts;

c) failure to provide a tax return;

g) income accounting, cost of objects of taxation gross violation of the rules;

d) non-payment, partial payment of amounts of tax non-compliance with the obligation to withhold and remit tax by a tax agent;

e) failure to provide information required for tax control;

g) the unlawful obstruction of access to the tax authorities, customs authorities, bodies of state extra-budgetary fund to the territory or premises of a taxpayer;

h) failure to comply with the order of possession, use and disposal of the arrested property;

i) wrongful non-appearance, refusal to testify, giving false testimony of a witness;

a) refusal to participate in the tax inspection, giving false conclusion, the implementation of a knowingly false translation expert, interpreter, specialist;

2) Special - tax offenses banks:

a) violation of the procedure for opening a bank account of the taxpayer, the term of execution of the order for the transfer of tax collection;

b) the failure by the bank tax authority's decision to suspend operations on the accounts of taxpayers, collection payers, tax agents, to collect taxes, collecting fines;

c) failure to provide the tax authorities information on financial and economic activities of their clients.

Liability for committing NP are tax penalties such as fines.