24.10.08

Tax officers fined a businessman for late filing of his declaration on Unified Tax on Imputed Income, prosecuting him under Article 119 of the Tax Code. The businessman did not agree with the penalty and justified it by saying he was on sick leave at the time.

The court overturned the decision of tax officers, citing Article 111 of the Tax Code and the businessman's documented sick leave (on the "sick leave list"). The court also took into account that immediately after his recovery, the businessman turned in the declaration, which stated that he did not owe taxes. Consequently, the entrepreneur did not commit any crime under the Tax Code, because "a person cannot be aware of his actions when he is ill."

This is the resolution of the Federal Antimonopoly Service of the Northwest District, dated September 19, 2008 to the cause of #A56-46717/2007.

Read More about Accounting Services from Alinga Consulting Group

Source: Российский налоговый портал