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How to correctly submit a petition to the tax office to reduce the fine

petitions to the tax office to reduce the fine for free in Word format

Let's consider the issue of drawing up a petition to the Federal Tax Service to reduce the fine issued and its sample.

Within ten days after receiving the request, a legal entity has the right to send a tax paper with a request to reduce the amount of penalties.

It takes no more than ten days for its consideration by the government agency if there is no need to verify the specified information. Otherwise, the Federal Tax Service has up to one month to do this, and in special cases up to two.

Taxpayer status does not affect the general principles of filing an application. Errors in its drafting are grounds for declaring it invalid, despite the legal grounds set out in the text.

The regulations do not contain a strict template for drawing up a document.

Legal entities and individuals draw it up in any form, not forgetting to mention important information:

Last name, first name and patronymic of the head of the Federal Tax Service,
Information about the legal entity: full name, INN/KPP, registration address and contact telephone number,
Indication of the details and name of the document that establishes penalties,
A detailed statement of the results of the tax audit,
Mention of mitigating circumstances
Request for a reduction in the amount of punishment,
List of applications consisting of supporting documents,
Signature and date of the responsible person (chief accountant or director).

ATTENTION! Look at the completed sample application to the tax office to reduce the fine:

How much can the fine be reduced?

According to paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, if there is at least one mitigating circumstance, the punishment must be reduced by at least 2 times compared to the original amount.

At the same time, paragraph 16 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57 states that paragraph 3 of Article 114 of the Tax Code of the Russian Federation establishes only the minimum limit for reducing sanctions. Based on the results of an assessment of the circumstances, the court has the right to reduce the amount of the penalty by more than half and even make it below the minimum amount (see letters from the Ministry of Finance of Russia dated May 16, 2012 No. 03-02-08/47, dated January 30, 2012 No. 03-02-08 /7).

However, neither the Federal Tax Service nor the court can reduce the amount of sanctions to zero, since this action will be considered an exemption from liability for the offense committed.

If there are mitigating facts, only the amount of penalties applied can be reduced; the amount of taxes and penalties on these grounds cannot be reduced.

A sample petition to the tax office to reduce the fine, which can be downloaded at the end of the article, is based on the circumstances given in paragraphs. 3 p. 1 art. 112 of the Tax Code of the Russian Federation.

What can you be fined for?

Tax penalties are imposed on taxpayers in a number of cases. Moreover, the acceptance of a tax return does not entail the cancellation of previously issued administrative measures.

The most common violations of the law among taxpayers are:

The tax return was submitted to the Federal Tax Service after the deadlines provided for in Article 119 of the Tax Code of the Russian Federation. The amount of the fine in this case depends on the number of days the tax inspector is late in accepting the document. Not in all cases the violation is the fault of the citizen. Sometimes this is a consequence of a combination of circumstances: a delay in the delivery process or the need to take into account additional information in calculations, etc. When submitting a declaration to the Federal Tax Service, individuals and legal entities should take into account possible time costs,
Intentional reduction of the tax base or errors in calculating the amount of contributions to the budget (Article 112 of the Tax Code of the Russian Federation),
There is no cash register in the store. The goods are sold without issuing a receipt, which means the organization does not pay VAT to the budget. The number of unaccounted sales and their value does not matter to the tax authorities,
Concealing data on open and closed bank accounts.

The duration of the described process is one week.

Attention! The administrative penalty for violating the deadline for citizens and organizations is five thousand rubles. In addition, a fine in the amount of 1 to 2 thousand rubles will be imposed on the director of a legal entity.

Repeat offenders who violate tax laws are subject to more severe penalties.

Sample application for a refund from the tax office.

Is it possible to withdraw a tax return, read here.

What to do if the tax service requires a refund of the deduction, read the link: https://novocom.org/uslugi/nalogovyj-vychet/chto-delat-esli-nalogovaya-potrebovala-vernut-vychet.html

The regulatory framework provides for two exception cases:

There was no first fine
The second fine was imposed earlier than the first.

Tax returns have a statute of limitations of 6 months. The reference day is the date of execution of the document verification report. After the expiration of the specified period, the imposition of any sanctions on an individual or legal entity based on a tax return is contrary to the law.

The administrative fine may be canceled or reduced. Any taxpayer can begin the mitigation procedure. It is allowed to reduce the punishment by more than 2 times.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues. Find out more here.

How to reduce the tax penalty

The Federal Tax Service must reduce the fine if there is at least one mitigating circumstance. Tax authorities may include the following as valid reasons:

insignificant delay in tax payment;
committing a violation for the first time;
a significant excess of the fine over the amount of damage;
a large volume of documents required by tax authorities.

A complete list of mitigating circumstances is given in paragraph 1 of Article 112 of the Tax Code. However, the list is not exhaustive. Other relevant circumstances may also be taken into account.

For example, tax authorities recommend taking into account the admission of guilt and the elimination of errors, the difficult financial situation, the disproportion of the act to the severity of the punishment, etc.

The fine should be reduced by at least 2 times. However, its size will not be reduced to zero.

Moreover, the head of the Federal Tax Service or his deputy must check for the presence of circumstances that may contribute to reducing the fine. Such an obligation is assigned to these persons regardless of the organization’s statement. They must check whether such circumstances exist when considering the inspection report in which the violation is recorded.

However, we recommend that you still submit a petition for the presence of mitigating circumstances. For example, to report the difficult financial situation of the company. Since the tax authorities will most likely not be able to establish such a circumstance on their own.

If the Federal Tax Service does not take into account your request, you can complain about this to a higher tax office.

Tax officials share the same point of view. To reduce the number of complaints, they recommend that when considering tax audit materials, contact the inspectorate with a request to reduce penalties and supporting documents.

Also on topic:

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Circumstances mitigating punishment

A short period of delay as a mitigating circumstance

Reduce tax liability

Grounds for mitigation of punishment

Circumstances that could lead to a mitigation of administrative liability are specified in the Tax Code of the Russian Federation. They apply to both individuals and legal entities. Directors of organizations can also apply for a reduction in the fine.

There are 4 groups of circumstances, distinguished depending on the status of the tax-paying entity:

Are common,
For citizens,
For organizations
For individual entrepreneurs.

The first of them includes the following items:

There is no connection between the punishment imposed and the offense committed,
Difficult financial situation of the taxpayer,
Funds for the debt were transferred to the tax office account before its employees made a final decision on the case,
At the end of the current year there is an overpayment of taxes,
The violation was discovered for the first time
The deadline for filing a tax return is short,
Availability of credit debt from an individual or legal entity.

The above reasons are general.

In addition to these, individuals and individual entrepreneurs may refer to the following:

State awards,
Participation in the elimination of natural and man-made emergencies,
Availability of dependent persons
Material difficulties.

Who will have their tax debts forgiven in 2021?

Individual entrepreneurs and organizations in a petition to reduce penalties on the basis of current legislation may refer to a number of additional circumstances, for example:

The tax return did not reach the Federal Tax Service or was delivered with a delay due to circumstances beyond the control of the legal entity (technical failure, inaction of the Russian Post),
Payment of an administrative fine may serve as the basis for starting bankruptcy proceedings for an entrepreneur or company, since this will seriously affect the financial component of the legal entity’s activities.

Submission of the declaration may be delayed even if it is submitted electronically. They send a petition for mitigation of the punishment to the tax authority at the location or immediately to the magistrate handling the case of bringing to administrative responsibility.

Watch the video. How to avoid a tax audit, as well as legal ways to reduce taxes in 2021:

How to make a petition

The deadline for submitting an application to the Tax Code of the Russian Federation has not been determined. But if you do not provide it with objections to the act or during the analysis of inspection materials, the inspection has the right not to consider the submitted petition (clause 7 of Article 101.4 of the Tax Code). In this case, the application will be considered by a higher authority of the Federal Tax Service or a court if the taxpayer applies to them. A request to reduce the fine is submitted as part of an appeal. If it is issued based on the results of an inspection, then it is reviewed within a month. A request to reduce sanctions caused by other actions of the Federal Tax Service is considered within 15 days. If the month deadline is missed, then payers have the right to file a complaint along with a petition within a year.

The application should be drawn up according to the general requirements, regardless of the taxpayer’s status. An incorrectly drafted letter is considered void, even if the citizen or institution had legal grounds for reducing the fine.

There is no unified form of petition, so we draw up a petition for a reduction in punishment in an arbitrary form. Don't forget to provide the required information:

FULL NAME. head of the tax office.
Information about your organization: name, INN/KPP, address, telephone.
Name, number and date of the document establishing the tax penalty.
Details of the act and a brief description of the results of the inspection.
Indication of mitigating factors.
Request for mitigation of punishment.
List of attached supporting documents.
Date and signature of the responsible person (manager or chief accountant).
Institutional seal, if available.

Deadline for filing an application to reduce the fine amount

After committing an offense, a person submits a petition for mitigation of the administrative punishment with a detailed description of the situation. The specified facts and grounds are studied by the tax inspectorate and a decision is made to reduce the amount of the fine.

If the facts and requirements set out in the petition do not lead to a change in the previously made decision, then a similar document is sent to the magistrate’s court.

Legal practice shows that the Femida body accommodates the taxpayer and sometimes reduces the amount of penalties or organizes a check of the proportionality of the violation and punishment, without taking into account the presence of a petition from the violator of the law.

Attention! The inspection report should not be left without appeal. A legal entity has the right to choose the order of filing a petition: transfer it directly to the magistrate’s court or first send the paper to the Federal Tax Service, and then, if necessary, to the court.

When submitting a request to reduce the amount of penalties to the Federal Tax Service, you must meet the following deadlines:

Tax inspection of a constituent entity of Russia. Based on paragraph 9 of Article 101 of the Tax Code of the Russian Federation, the filing deadline is 30 calendar days from the date of receipt of the notification of administrative liability,
Central tax authority. Based on paragraph 3 of paragraph 2 of Article 139 of the Tax Code of the Russian Federation, the filing deadline is three months from the date of the decision of the Federal Tax Service of the constituent entity of the Russian Federation,
Judicial body of Russia. Based on paragraph 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation, the deadline for filing a petition is three months from the date of receipt of information about a violation of the rights of a legal entity.

Tax on movable property from 2021.

There are 3 ways to submit a petition to a judicial authority or tax office:

Through a proxy or in person,
Russian Post with a valuable letter with an inventory,
Through the government services website.

When submitting your application in person, request an acceptance mark on the second copy. The first will be kept by the tax office for study, and the second will remain with the taxpayer. The official’s mark is a guarantee that the paper will not be left unattended and you will not be accused of violating the deadlines for its submission.

Nuances for compilation and submission

The taxpayer has 15 days to file an application requesting a review of the decision.

During this period, a document indicating all mitigating circumstances must be drawn up and submitted to the tax authority.

In most cases, a petition to reduce penalties specifies one circumstance. The head of the tax authority has 10 days to review the application and make a decision on imposing penalties.

If it is necessary to verify the data specified in the application, the tax office may spend no more than one month on this. When drawing up the document, all norms of the Tax Code of the Russian Federation are taken into account.

If there are errors in the paperwork, the tax inspector (or judge) will invalidate it, despite the presence of circumstances in it to reduce the amount of the fine. The application form is the same for all types of taxpayers.

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What to do if there is no answer

There are situations when a request for mitigation of liability sent to the tax authority remains without consideration. You can influence the situation by contacting the Federal Tax Service of the constituent entity of the Russian Federation.

Important! If you receive a refusal to satisfy your application from a tax office at any level, appeal it in court. The document is drawn up in free form, since regulations do not contain strict rules.

The petition sets out in as much detail as possible the circumstances on the basis of which the inspection should mitigate the measure of administrative liability. When drawing up a petition to a judicial authority, study the legal practice on this issue.

How to cancel the fine completely

A legal entity can count on complete exemption from paying a fine. This happens on the basis of a petition for the abolition of an administrative penalty sent to the Federal Tax Service.

Article 111 of the Tax Code of Russia contains a list of circumstances that are grounds for canceling a fine:

Serious illness of the taxpayer.
Force majeure circumstances, force majeure.
The person followed the written instructions of an authorized official body, which led to the specified offense.
Other reasons recognized by the court or tax authority as mitigating guilt.

Watch the video. Simple and clear about taxes:

Mitigating circumstances are a chance to reduce the fine

If there are mitigating circumstances to reduce the tax fine, the amount of sanctions imposed on the inspection report can be reduced. The factors due to which they will be released from liability for committing an offense are defined in paragraph 1 of Art. 112 of the Tax Code of the Russian Federation. These include:

difficult personal or family circumstances;
threat or coercion;
financial, service or other dependence;
difficult financial situation physical the person held accountable;
other circumstances that are recognized as such by the court or tax authority considering the case.

Conclusion: the law makes it possible to reduce the size of sanctions. But to do this, the entrepreneur needs to prepare and submit a petition for mitigating circumstances to the tax office at the place of registration.