Koniec kwietnia jest okresem, w którym upływa termin składania rocznego zeznania podatkowego. Jeśli nie złożyliśmy deklaracji w tym czasie, nie oznacza to, że nie mamy prawa w ogóle jej wysłać. Wręcz przeciwnie. Aby uniknąć większych odsetek, powinniśmy wywiązać się z tego obowiązku tak szybko, jak to jest możliwe.

Zgodnie z art. 56 § 4 Kodeksu karnego skarbowego, jest to wykroczenie skarbowe. Kara za niezłożenie deklaracji w terminie może wynosić od 1/10 do dwudziestokrotności płacy minimalnej. Najczęściej zdarza się jednak, że podatnicy zostają ukarani mandatem, którego wysokość nie może przekroczyć podwójnej wysokości płacy minimalnej brutto. Dużo cięższe sankcje grożą tej grupie ludzi, którzy zeznania w ogóle nie wysłali. Takie działanie traktowane jest wówczas jako przestępstwo skarbowe. Wówczas może zostać nałożona kara grzywny w wysokości 720 stawek dziennych, a nawet wyrok pozbawienia wolności. Możliwe jest również nałożenie obu sankcji.

Istnieje sposób, aby uniknąć kary grzywny. Złożenie “czynnego żalu” może zapobiec nałożeniu kary. Aby czynny żal przyniósł pożądany efekt, powinniśmy złożyć go stosunkowo szybko. Jeżeli organ podatkowy nasze błędy w rozliczeniu podatkowym będzie miał już udokumentowane, możemy wówczas liczyć na odrzucenie tego wniosku. movie Nerve 2016 trailer

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