There will be no more fines for "zero" declarations.
Changes were adopted in the second and third readings at the plenary session. It is provided for the taxpayer to be exempt from penalties for late submission or non-submission of a tax declaration if there is no amount of tax due based on it. This specifically concerns "zero" declarations.
In addition, the innovations relate to income tax declarations regarding income received by citizens from the sale or as a result of the donation of real estate.
As noted in the explanatory note, according to the Federal Tax Service, about 55% of all decisions to hold individuals accountable under paragraph 1 of Article 119 of the Tax Code are related to the non-submission of "zero" declarations. The minimum fine for such a violation is 1000 rubles. At the same time, the budgetary costs for administering fines, including labor and postal expenses of the tax authorities, exceed the income from their collection.
Другие Новости Кирова (НЗК)
There will be no more fines for "zero" declarations.
The State Duma adopted amendments to the Tax Code that exempt citizens from liability for not submitting so-called zero declarations. The law applies to cases where the tax base is absent and the amount of tax payable is zero.
