The FINANCIAL — Fines for tax law violation amounted to GEL 33,799,327.9 during the first six months of 2014, down from GEL 68,659,379.5 in the prior-year period. Tax reduction in tax declaration and transportation, and realization of goods without documents were the reasons for the majority of fines, exceeding GEL 14 million and GEL 12 million respectively.
There were 11,200 cases of violation of the deadline for tax declaration during the first six months of 2014. Total volume of fines for this article amounted to GEL 2,224,920.3. It is followed by tax reduction in tax return, with 4,265. Transportation of goods without documents amounted to 3,828. There were 3,700 cases of violation of crossing the customs union during the first six months of 2014.
While the volume of fines has been twice reduced in 2014, the number of violations during the current year has only dropped from 42,552 to 31,163.
Violation of the accounting rules of the taxpayer has been abused 551 times in 2014, with the total fines amounting to GEL 205,550. The same article was abused 1,208 times in January-June 2013, to a value of GEL 507,500.
Meeting the deadline for tax declaration was violated 11,220 times, with fines amounting to GEL 2,224,920.3. The figure was 11,698 or GEL 3,723,554.9 in the same period of the previous year.
While during 2014, there were 4,265 cases of tax reduction, worth GEL 14,897,424.4, during the first six months of 2013 the number was 4,069, and the worth – GEL 12,805,835.7.
There were only three cases of violation of rules in the gambling business this year. The offenders were fined GEL 90,000. In 2013 the number of cases was 8, and the fine amounts – GEL 318,500.
There were 18 cases of persons fined for resistance to a tax authority authorized person in 2014. The fines amounted to GEL 15,600. There were 100 more cases of the violation of this article in 2013, worth GEL 63,200.
The article 278 means disposal of seized property and breaking the seal of the National Bureau made by the tax authority. There was only one case of abuse of this article in 2014. The violator was fined GEL 4,000.
Failure to submit information to the tax authority has been abused 187 times this year, amounting to GEL 67, 603.4. The figure was 400 in 2013, or GEL 236,601.5.
There were 3,383 instances of violation of the rules of cash register control, worth GEL 1,035,900. This was 1.5 times less than in 2013, when it amounted to GEL 1,383,000.
There was no case of violating the requirements of VAT in 2014. There were only three such cases of abuse of this article in 2013, which amounted to GEL 200 worth of fines.
There were 22 cases of abusing the rules of doing micro and small business during the current year. The sum reached GEL 11,000. The article was not met 33 times (GEL 14,000) in 2013.
Article 290, which means failure to comply with permit conditions, has shown the largest reduction from 2013 to 2014. The number of offenses was 12 (GEL 76,000) in January-June 2014, while in 2013 it was 97, or GEL 748,000.
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