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У нас же в Бурятии только за прошедшее полугодие свыше 12 тыс. раз отдельные налогоплательщики с опозданием представили (а то и вовсе не представили), налоговую (бухгалтерскую) отчётность. И налоговые органы были вынуждены в этих случаях принимать решения о привлечении к налоговой ответственности.
В Бурятии зарегистрировано немногим более 40 тыс. индивидуальных предпринимателей и юридических лиц, и в этом свете количество случаев представления отчётности с опозданием выглядит неоправданно большим.
К чему ведёт такая недисциплинированность?
Если налоговая отчётность не представлена в срок, то налоговый орган обязан приостановить нарушителю операции по счетам в банках. И как результат, из-за собственной оплошности руководителя или главного бухгалтера, несёт ущерб предприятие – срываются сделки, нарушается нормальная хозяйственная деятельность, страдает деловая репутация.
Если и в дальнейшем, налогоплательщик не представит необходимую отчётность, налоговая инспекция будет вынуждена применить штрафные санкции, и из-за недисциплинированности налогоплательщика, предприятия понесёт дополнительные убытки. Укажем, что сейчас законодательством помимо налоговой ответственности, предусмотрена ещё и административная ответственность должностных лиц. Это означает, что за одно нарушение допустивший оплошность рискует заплатить дважды – и налоговые санкции, и административный штраф.

Поэтому предприниматели, руководители, а в первую очередь бухгалтеры должны понимать – все в их руках. Хороший руководитель владеет ситуацией, а хороший бухгалтер знает сроки представления отчётности, не допустит нарушений, а значит, предприятие не понесёт убытков из-за низкой налоговой дисциплины, а бюджет пополнится полностью и вовремя.

Пресс-служба УФНС России по Республике Бурятия

С уважением,
Елена Зориктоевна Бальжинимаева
специалист отдела и учета с налогоплательщиками
МРИ ИФНС №2 по РБ.

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