Most common tax violations and how to avoid them
Posted: Mon Jan 06, 2025 8:22 am
Many entrepreneurs have nightmares about the Tax Agency. It is not difficult to fall into a tax violation. Every day there are cases due to lack of knowledge, carelessness or poor organization. Then, of course, we receive a notification from the Treasury and we panic. Let's see what the most frequent tax violations are and thus we will know how to avoid them.
What is a tax violation?
According to the General Tax Law , a tax offence is a violation of tax regulations as a result of an action or omission in which guilt is perceived.
Logically, these offences are accompanied by the corresponding sanction, which is usually in the form of a financial fine. Although, in the most serious cases, the sanction may involve the suspension of the practice of the profession or the closure of the establishment for a period of between 3 and 12 months.
But not all of these offences have the same weight. There are three degrees:
To determine whether an infringement is japan number data minor, serious or very serious, the Tax Agency takes into account the main reasons detected:
1. Concealment of data : when no declarations are submitted or those submitted include non-existent facts or operations with false amounts.
2. Use of fraudulent means : includes:
Anomalies in accounting and registration books : penalties are established for keeping accounting books incorrectly.
Very serious infringement when the incidence of errors affects a percentage greater than 50% of the basis of the sanction.
Serious infringement when the incidence is between 10% and 50%.
Use of false or falsified invoices, receipts or other documents:
Very serious infringement when the incidence of these documents is greater than 10% of the basis for the sanction.
Serious infraction when the incidence is less than 10%.
Use of intermediaries : occurs when the offender makes a third party appear as the owner of property, obtaining income, etc. Always with the intention of hiding his true identity, whether with or without the consent of the third party.
Very serious infringement : whenever this cause occurs, regardless of the percentage of the incidence in the sanction.
Most frequent tax violations, classification and penalties
1. Tax violation for failing to pay the tax debt resulting from a self-assessment
This infringement does not occur when the taxpayer regularizes his tax situation without prior request or submits the self-assessment within the voluntary period but without payment, since in this latter case the enforcement period begins.
The classification of infringements will depend on the amount not paid.
What is a tax violation?
According to the General Tax Law , a tax offence is a violation of tax regulations as a result of an action or omission in which guilt is perceived.
Logically, these offences are accompanied by the corresponding sanction, which is usually in the form of a financial fine. Although, in the most serious cases, the sanction may involve the suspension of the practice of the profession or the closure of the establishment for a period of between 3 and 12 months.
But not all of these offences have the same weight. There are three degrees:
To determine whether an infringement is japan number data minor, serious or very serious, the Tax Agency takes into account the main reasons detected:
1. Concealment of data : when no declarations are submitted or those submitted include non-existent facts or operations with false amounts.
2. Use of fraudulent means : includes:
Anomalies in accounting and registration books : penalties are established for keeping accounting books incorrectly.
Very serious infringement when the incidence of errors affects a percentage greater than 50% of the basis of the sanction.
Serious infringement when the incidence is between 10% and 50%.
Use of false or falsified invoices, receipts or other documents:
Very serious infringement when the incidence of these documents is greater than 10% of the basis for the sanction.
Serious infraction when the incidence is less than 10%.
Use of intermediaries : occurs when the offender makes a third party appear as the owner of property, obtaining income, etc. Always with the intention of hiding his true identity, whether with or without the consent of the third party.
Very serious infringement : whenever this cause occurs, regardless of the percentage of the incidence in the sanction.
Most frequent tax violations, classification and penalties
1. Tax violation for failing to pay the tax debt resulting from a self-assessment
This infringement does not occur when the taxpayer regularizes his tax situation without prior request or submits the self-assessment within the voluntary period but without payment, since in this latter case the enforcement period begins.
The classification of infringements will depend on the amount not paid.