Cancellation of the fine for late submission of the tax return

A company submitted a property tax return to the Federal Tax Service Inspectorate at the place of its registration. However, the property was registered at another Inspectorate. As a result, the company received a notice of non-fulfillment of the obligation to submit the property tax return. Tax inspectors made a tax audit report. The report concluded that the deadline for submission of the tax return established by the legislation on taxes and fees was not met. In accordance with Item 1 Article 119 of the Tax Code of the Russian Federation, on the fact of violation, the Inspectorate imposed a fine for late submission of the return in the amount of 314 008.00 roubles.

Our company’s experts analyzed all the documents and legitimacy of the fine imposition, identified a number of violations committed by the tax authority, drew up and filed an objection. As a result, the tax authority decided to completely cancel the decision to hold the client liable.