Culpability in a Tax Violation

21 January 2024, 19:09

1. A person who commits a tax violation is considered guilty if they have committed an unlawful act intentionally or through negligence.

2. A tax violation is considered intentional if the person committing it was aware of the unlawful nature of their actions (inaction), desired, or consciously allowed the harmful consequences of such actions (inaction).

3. A tax violation is considered to have been committed through negligence if the person committing it did not realize the unlawful nature of their actions (inaction) or the harmful nature of the consequences arising from these actions (inaction), although they should have and could have realized this.

4. The guilt of an organization in committing a tax violation is determined depending on the guilt of its officials or representatives, whose actions (or inaction) caused the commission of this tax violation.

Source: "The Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)

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Морфология

Род

Понятие «вина в налоговом правонарушении» среднего рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	вины в налоговом правонарушении	вин в налоговом правонарушении
Д	вине в налоговом правонарушении	винам в налоговом правонарушении
В	вину в налоговом правонарушении	вины в налоговом правонарушении
Т	виной в налоговом правонарушении	винами в налоговом правонарушении
П	вине в налоговом правонарушении	винах в налоговом правонарушении