Translated material
Fine from scratch
Government agencies continue to make absurd demands on citizens
Almost any person who has had to deal with the domestic bureaucracy at least once in their life can remember stories on the verge of the funny and absurd. The tax service is no exception to this. When communicating with tax authorities, a person often has to listen to claims literally “on the verge of reason.”In the 90s, obliging visitors to bring stationery with them was a favorite pastime of employees of all levels - from the municipal hospital to the BTI. They asked us to bring notebooks for keeping hospital records, copy paper, envelopes, plastic files, binders, and even paper clips. It would seem that the times when municipal and state services experienced difficulties in providing consumables have long since sunk into oblivion. At least in the capital. However, just recently, in June, one of the Moscow interdistrict tax inspectorates sent a curious demand to the taxpayer, a limited liability company. Within five days, the taxpayer was required to submit invoices, contracts on the basis of which the goods were shipped, payment documents confirming payment, and other “serious” documents. The seventh point required the taxpayer to provide “30 sheets of white A4 paper.” Apparently, to write more and more requirements.
The document also stated that failure to provide information necessary for tax control, and in particular the specified documents on the list, threatens with sanctions under Art. 129.1 of the Tax Code and Art. 15.6 Code of Administrative Offences. These articles provide for penalties of up to 1 thousand rubles. (or 5 thousand rubles for acts committed repeatedly within a year). This turned out to be the “price” of blank sheets of paper.
Another story that happened when communicating with the branch of the Russian Pension Fund in Moscow and the Moscow region is even more absurd. The Pension Fund sent the payer a request to pay a contribution to the PRF in the amount of... 0 rubles. Attached to the request was a receipt for payment of this payment through Sberbank. Needless to say, what would be the outcome of the taxpayer’s attempt to pay a contribution for such an amount at a Sberbank branch.
In tax consulting, there is no consensus on whether such statements by officials should be considered a joke when communicating with fiscal officials. It is obvious that such demands are unlawful and they can be perceived in the way that the taxpayer’s attitude to such refined desires allows, says Tatyana Selezneva, leading consultant of the Finexpertiza consulting department. If desired, the situation can be brought to the point of absurdity, she says. “If we continue the logic of the analyzed “masterpiece,” then the taxpayer must certify the blank sheets provided in the prescribed manner, and in case of refusal or failure to provide the requested “documents,” the tax authorities can seize them according to the rules of Article 94 of the Tax Code,” the expert concludes.
It hardly makes sense to seriously challenge such demands, because in six days, according to the law, a decision on bringing to justice may already appear, says Sergei Shapovalov, partner of the Tax Assistance law firm. “It’s easier not to comply with the requirement and challenge the very decision to prosecute. In this case, if there is a petition, they will not be able to collect the fine until the end of the proceedings,” he explains.
There are employees who are sent to go “there, I don’t know where” and bring “that, I don’t know what,” in any department, from passport offices to the traffic police. When crossing the border, a border guard may require a certificate from a passenger with children stating that the person has never been married if there is a dash in the “father” column on the children’s birth certificate, and the OVIR officer may ask for confirmation that the registration at the place of residence has not changed the last two years.
In the absence of time and desire to resolve these issues through the official’s immediate superiors, the vast majority of citizens will simply prefer to solve the problem with “money.” Which is what the official is counting on. And while he is sure that everyone is satisfied with this order, no one will be immune from bureaucratic initiative.