Bill No. 617-9 passed its first reading in the State Duma on October 29. The government justifies the revision of penalties by indexation: most fines have not changed for many years.
For individuals summoned to the tax office as witnesses, the consequences are most tangible. The fine for failing to appear without a valid reason will rise from 1,000 to 14,000 roubles — 14 times. For unlawful refusal to testify or knowingly false testimony, the penalty will rise from 3,000 to 42,000 roubles. These rules apply to managers and employees of companies whom the Federal Tax Service summons to explain transactions.
For organisations, the bill provides a separate set of changes. The minimum fine for failing to file a tax return will rise from 1,000 to 2,600 roubles. The penalty for each document not submitted at the tax office's request will increase from 200 to 560 roubles — for companies with large document flows on foreign trade operations, this may significantly change the cost of an error. A separate fine of 121,000 roubles is introduced for failing to report the creation of a separate division.
During consideration in the State Duma, questions arose about the difference in indexation coefficients for different rules and the possible overlap of new and existing grounds for liability. Deputies fear that the new fine for an unreported separate division will allow one violation to be qualified under several articles at once. The Duma committee proposed clarifying the disputed provisions for the second reading.
Until the law takes effect, the current fine amounts apply. The new penalties will take effect no earlier than one month after official publication of the adopted law, but not before January 1, 2027.
Before the law is adopted, companies should check their procedure for receiving and processing summonses and requests from the Federal Tax Service. If an employee cannot attend questioning for a valid reason, the tax office must be notified in a timely manner and supporting documents kept. Before questioning, it is advisable to reconstruct the circumstances of the transactions and reconcile primary documents — errors in testimony affect not only the size of the fine but also the outcome of the tax audit as a whole.
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