Każdy, kto ma obowiązek rozliczenia się ze swoich przychodów z fiskusem, ma określony termin, do którego musi się dostosować składając swoją roczną deklarację podatkową. Ostateczny termin składania deklaracji jest zależny od tego, z jakiego formularza będziemy korzystać. Watch Ungodly Acts (2015) Full Movie Online Streaming Online and Download

Zdarza się, że podatnicy zapominają, lub z innych przyczyn nie mogą złożyć swojego zeznania podatkowego w terminie. Takie działanie jest niestety karalne przez urząd skarbowy. W zależności od sytuacji, kary nakładane są według różnych schematów. Jeżeli organ podatkowy uzna, że kwota podatku jest wysokiej wartości, podatnik może liczyć się z karą grzywny wysokości 720 stawek dziennych, lub kary pozbawienia wolności.

Możliwe jest również nałożenie i kary grzywny i kary pozbawienia wolności. Jeśli zaś należna fiskusowi kwota jest stosunkowo mała (do pięciu minimalnych wynagrodzeń miesięcznych), prawdopodobnie zostanie nałożona na nas kara wysokości kilkuset złotych.

Co zrobić, aby uniknąć uciążliwych konsekwencji złożonej deklaracji po terminie? Otóż możemy wysłać puste rozliczenie podatkowe do urzędu skarbowego. Wysłanie pustej deklaracji, bez wskazania żadnych konkretnych kwot, jest przyjmowane przez urząd skarbowy, a według ustawy z dnia 28 września 1991 r. o kontroli skarbowej (Dz. U. z 2004 r. Nr 8, poz. 65, z późn. zm.), wysyłając korektę naszego rozliczenia w terminie wskazanym przez organ podatkowy, unikamy kary za przestępstwo, lub wykroczenie skarbowe.

Czynności, które należy wykonać w przypadku braku możliwości wysłania poprawnie wypełnionej deklaracji podatkowej:

  • wysłanie pustej deklaracji,
  • korekta deklaracji wraz z uzasadnieniem,
  • opłacenie podatku wraz z należnymi odsetkami.

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