FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 21, 2013 No. 276-FZ

About introduction of amendments to article 15.11 of the Russian Federation Code of Administrative Offences

Accepted by the State Duma of the Russian Federation on October 8, 2013

Approved by Council of the Russian Federation on October 16, 2013

Bring in article 15.11 of the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, No. 1, Art. 1; 2007, No. 26, Art. 3089) following changes:

The note to declare 1) invalid;

To add 2) with notes of the following content:

"Notes:

1. As gross violation of rules of conducting financial accounting and submission of accounting records it is understood:

understating of the amounts of the accrued taxes and charges for 10 percent at least owing to misstatement of accounting data;

misstatement of any Article (line) of form of accounting records for 10 percent at least.

2. Officials are exempted from the administrative responsibility for the administrative offenses provided by this Article in the following cases:

submission of the specified tax declaration (calculation) and payment based on such tax declaration (calculation) of outstanding amounts of taxes and fees, and also the corresponding penalty fee with observance of the conditions provided by Items 3, of the 4 and 6 article 81 of the Tax Code of the Russian Federation;

correction of mistake in accordance with the established procedure (including submission of the reviewed accounting records) before approval of accounting records in the procedure established by the legislation of the Russian Federation.".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info