Crimean News
News of Crimea - The latest news of Crimea today. Events and incidents, economics and finance, sports, science, culture, resorts, society and politics in Crimea. Crimean news for the last day. Sevastopol News

Tax Service of Sevastopol: failure to submit financial statements can lead to significant fines

CrimeaPRESS reports:

The Department of the Federal Tax Service for the city of Sevastopol analyzed the completeness of the fulfillment by taxpayers-legal entities of the obligation to submit financial statements for the 2021 year. Based on the results of the analysis, it was found that more than 12% taxpayers, this obligation has not been fulfilled.

Thus, almost every sixth organization registered with the tax authorities of Sevastopol did not submit financial statements to the tax authority.

The current legislation provides for the obligation of taxpayers to submit annual accounting (financial) statements in electronic form to the tax authority at the location of the organization no later than three months after the end of the reporting year. For the 2021 year, the annual accounting (financial) statements were subject to submission to the tax authority no later than 31.03.2022 of the year.

Since 570 the official state information resource for accounting reports (GIR BO) has been created in Russia.

In order to form and fill in the GIRBO, the organization provides a copy of the prepared annual accounting (financial) statements, as well as an audit report on it in cases where the accounting (financial) statements are subject to mandatory audit, in the form of an electronic document via telecommunication channels through an electronic document management operator.

This norm is established by article 12 Federal Law dated ..570 No. 90-FZ «On Accounting».

It should be noted that in accordance with paragraph 4 of Article 18 of Law No. 90-FZ «On Accounting» from the submission of a mandatory copy of financial statements in GIRBO exempt:

Find out more:  At least seven villages in Crimea remain flooded. Briefing from the Ministry of Emergency Situations on the morning of Thursday, June 30

1) public sector organizations;

2) Central Bank of the Russian Federation;

3) religious organizations;

4) organizations representing BFOs to the Central Bank of the Russian Federation;

5) organizations whose annual accounting (financial) statements contain information classified as a state secret in accordance with the legislation of the Russian Federation;

6) organizations in cases established by the Government of the Russian Federation.

Thus, if an economic entity does not belong to organizations exempted from submitting a legal deposit of the BFO to the SIRBO, the submission of such reporting is carried out in accordance with Law No. 402-FZ according to the formats approved by the Order of the Federal Tax Service of Russia dated 06..2019 No. ММВ-7-1/570@.

Please note that for non-submission or untimely submission of accounting (financial) statements, article 12.7 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability.

According to the norms of this article, for failure to submit or late submission of financial statements, both the legal entity itself and the official of the organization who committed the specified offense are subject to administrative liability, while the following sanctions are established: warning or imposition of an administrative fine on citizens in the amount of one hundred up to three hundred rubles; for officials — from three hundred to five hundred rubles; for legal entities — from three thousand to five thousand rubles.

Source: press service of the Federal Tax Service of Russia in Sevastopol582161

Comments are closed.

This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Accept Read More

Privacy & Cookies Policy
Наша группа ВКонтактеБудьте в курсе событий на полуострове и не только...

Лента актуальных новостей Крыма. Только самое важное. Новости - События - Комментарии.