LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 21, 2012 No. AC-4-2/19575 @

Concerning determination of the size of penalty on Item 1 of article 126 of the Tax Code of the Russian Federation for untimely submission to tax authority of accounting records

The Federal Tax Service in connection with appeals of tax authorities concerning determination of the size of penalty on Item 1 of article 126 of the Tax Code of the Russian Federation (further - the Code) for untimely submission to tax authority of accounting records reports the following.

According to Item 1 of article 126 of the Code non-presentation at the scheduled time by the taxpayer (the payer of collection, the tax agent) in tax authorities of the documents and (or) other data provided by the Code and other acts of the legislation on taxes and fees if such act does not contain signs of the tax offenses provided by articles 119 and 129.4 of the Code attracts recovery of penalty in the amount of 200 rubles for each unpresented document.

According to the subitem 5 of Item 1 of article 23 of the Code taxpayers shall represent to tax authority in the organization location accounting records according to the requirements established by the Federal Law "About Financial Accounting", except as specified when the organizations according to the specified Federal Law do not keep financial accounting or are exempted from conducting financial accounting.

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