In what case and for what can a company (individual entrepreneur) be fined for failure to provide or provision of false information to statistics?
In addition to accounting (financial) and tax reporting, organizations and individual entrepreneurs must also submit statistical reporting. This obligation to submit primary statistical data to state statistics bodies is provided for by Federal Law No. 282-FZ of November 29, 2007 “On official statistical accounting and the system of state statistics in the Russian Federation” (hereinafter referred to as Law No. 282-FZ).
Rosstat of the Russian Federation, within the framework of its powers, approves the forms of federal statistical observation and instructions for filling them out (clause 5.5 of the Regulations on the Federal State Statistics Service, approved by Decree of the Government of the Russian Federation of June 2, 2008 No. 420).
Where can I see the obligation to submit statistical reporting?
Selective statistical observations are carried out by Rosstat of the Russian Federation in the form (clause 1 of the rules for conducting selective statistical observations of the activities of small and medium-sized businesses, approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 79, hereinafter referred to as Rules No. 79):
- monthly and (or) quarterly surveys of small and medium-sized enterprises (except for micro-enterprises);
- annual surveys of micro-enterprise activities.
And if sample observation is carried out, then only those small enterprises that are included in the sample percentage of Rosstat of the Russian Federation should submit statistical reports (clause 2 of Rules No. 79).
Important!
Lists of companies or individual entrepreneurs that must submit a particular statistical report are posted on regional statistics websites in the section: “Reporting” - “Statistical reporting” - “Lists of reporting business entities”. Here's an example in the Chelyabinsk region.
Statistical information must be provided to statistics according to approved forms of federal statistical observation on paper (at the location of the respondent) or electronically in the established format using an electronic signature, no later than the submission deadlines indicated on the forms.
To whom to submit the statistical form - read in the Law
Who is required to submit to customs a statistical form on trade with the EAEU countries is now directly stated in the Law on Customs Regulation (Article 104 of the Law of November 27, 2010 N 311-FZ (hereinafter - as amended, valid from January 29, 2017)). Previously, such persons were named only in the Government Resolution that approved the Rules for maintaining statistics on trade in goods within the EAEU (RF Government Decree No. 1329 of December 7, 2015 (hereinafter referred to as Resolution No. 1329)).
But these innovations did not in any way affect the list of foreign trade participants submitting reports to customs. Organizations and entrepreneurs are still required to report on the movement of goods when trading with the countries of the EAEU in the following cases (Part 2 of Article 104 of the Law of November 27, 2010 N 311-FZ):
- if they entered into a deal to import goods into Russia from the territory of the EAEU countries (export goods from Russia to the EAEU countries);
- if such a transaction is concluded on their behalf (on their instructions);
- if the transaction has not been concluded, but they have the right to own, use and (or) dispose of imported (exported) goods.
Reference. The statistical form for recording the movement of goods during trade within the EAEU must be submitted no later than the 8th working day of the month following the month of shipment (receipt) of goods (Clause 7 of the Rules, approved by Resolution No. 1329).
Amount of fines
Punishment for failure to provide primary statistical data or provision of unreliable statistical information is an administrative offense and entails the imposition of an administrative fine under Art. 13.19 Code of Administrative Offenses of the Russian Federation.
Important!
Thanks to the Federal Law of December 30, 2015 No. 442-FZ “On Amendments to Article 13.19 of the Administrative Code”, which came into force on December 30, 2015, the liability of companies and individual entrepreneurs for failure to submit (late submission) of statistical information has been tightened.
Failure to provide primary statistical data in the prescribed manner or untimely provision of this data will entail fines:
- for officials in the amount of 10 thousand to 20 thousand rubles;
- for legal entities - from 20 thousand to 70 thousand rubles.
Repeated violation is punishable by large fines:
- for officials in the amount of 30 thousand to 50 thousand rubles,
- for legal entities - from 100 thousand to 150 thousand rubles.
Repeated administrative offense means that a company or individual entrepreneur has not previously submitted (or submitted in violation of the established deadline) statistical reporting forms, regardless of its type.
That is, we are not talking about cases of failure to submit (or submission in violation of the deadline) of a specific form of statistical reporting (for example, form P-5 (m) “Basic information about the activities of the organization,” approved by order of the State Statistics Committee of the Russian Federation dated August 11, 2016 No. 414 ). An increased fine is applied in the event of repeated failure to submit (or submission in violation of the deadline) any form of statistical reporting. However, payment of penalties does not negate the need to provide appropriate statistical reporting forms.
How to report
Statistical reporting can be submitted to:
- on paper directly to the territorial statistical office or sent by mail (by registered mail with a list of attachments);
- in electronic form using a specialized electronic reporting operator or on the website of Rosstat of the Russian Federation.
In addition, in accordance with Article 3 of the Law of the Russian Federation dated May 13, 1992 No. 2761-1 “On liability for violation of the procedure for submitting state statistical reporting,” a company or individual entrepreneur that provided reporting in violation of deadlines or inaccurate data, at the request of state authorities statistics compensates for damages incurred due to the need to correct the summary results for these reports.
In practice, this rule does not work, since there are no clear criteria for calculating the damage caused by the respondent.
How to submit a statistical form to customs
All importers and exporters working with the EAEU countries (regardless of whether they have an electronic signature for customs) must fill out a statistical form in the personal account of a foreign trade participant on the website of the Federal Customs Service of Russia through the “Statistical Declaration” service (https://edata.customs.ru/stat) .
The statistical form completed on the website is submitted (Clause 7 of the Rules, approved by Resolution No. 1329):
- if the organization/individual entrepreneur has an enhanced qualified electronic signature for customs - only (!) in electronic form with certification by an electronic signature;
- if the organization/individual entrepreneur does not have an electronic signature - on paper. After receiving the system number, the form filled out on the website must be printed. And then submit it personally or by registered mail to the customs office of the region where the importer (exporter) is registered with the tax authorities. Using the system number, customs will find the statistical form submitted on paper in the information system and, after verification, register it. Upon request, an organization/individual entrepreneur can obtain a statistical form registration number from customs.
Challenging fines
When challenging a “statistical” fine, the company must have evidence that all measures within its power to provide statistical reporting have been taken.
Thus, checking the company’s argument that the reporting in Form No. 2-C on paper was sent by registered mail, the courts pointed out that the postal receipt for payment of the corresponding postal item (which contains the unique postal identifier assigned to the postal item, allowing you to track the receipt and delivery of this postal item) the company does not have.
The courts also found that the company had the opportunity to comply with the rules and regulations of the current legislation, but no objective evidence was provided that the company took all measures within its power to comply with the rules and regulations for any independent reasons. This fact indicates the presence of guilt in the actions of the company. In such situations, the courts do not satisfy the company’s demands to cancel the decision to prosecute under Article 19.7.3 of the Code of Administrative Offenses of the Russian Federation for violating the deadline for submitting annual statistical reports (Resolution of the Moscow District AS dated July 13, 2015 No. A40-190349/14).
Statute of limitations
A decision in a case of an administrative offense, by virtue of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, cannot be made after two months (in a case of an administrative offense considered by a judge - after three months) from the date the administrative offense was committed.
In practice, this means that the territorial bodies of Rosstat of the Russian Federation will be able to bring companies or individual entrepreneurs to administrative liability under Article 13.19 of the Code of Administrative Offenses of the Russian Federation within 2 months from the expiration of the deadline for submitting statistical reports.
ATTENTION!
Tomorrow, Clerk will start training in an online training course to obtain a certificate that will be included in the state register. Course topic: management accounting .
- Duration 120 hours in 1 month
- Your ID in the Rosobrnadzor register (FIS FRDO)
- We issue a Certificate of Advanced Training
- The course complies with the professional standard “Accountant”
Increase your value as a specialist in the eyes of the director. View full program
Fines for failure to submit a statistical form to customs and for errors in it will become more frequent
Since January 29, 2017, the requirements for collecting information on mutual trade between the EAEU countries have been streamlined and tightened.
The procedure for maintaining mutual trade statistics in accordance with Art. 104 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation” (hereinafter referred to as Law N 311-FZ) is determined by the Decree of the Government of the Russian Federation of December 7, 2015 N 1329, which approved the relevant Rules. According to these Rules, statistics of mutual trade are maintained on the basis of statistical forms for recording the movement of goods provided by participants in such trade.
Information on filling out forms from the FCS website:
https://edata.customs.ru/FtsPersonalCabinetWeb/Services/About/Stat
Exporters and importers trading with EAEU countries (domestic trade) may be fined if the statistical form for recording the movement of goods:
- or not presented;
- or not submitted in a timely manner;
- or contains false information.
From January 29, 2021, both maximum and minimum fines for these violations have been established for organizations and their managers.
The same sanctions will be applied to entrepreneurs as to organizations.
Penalties for failure to submit statistical forms to customs:
| What changed | It became | |
| Article of the Code of Administrative Offenses, which provides for liability | Article 19.7.13. Failure to submit or untimely submission of a statistical form for recording the movement of goods to the customs authority | |
| Body holding accountable | Customs | |
| Statute of limitations for prosecution | 1 year | |
Fixing an error in the statistics form
The statistical form is considered submitted with false information if:
- the Rules for filling it out have been violated;
- Arithmetic or logical errors were made.
Submission of such a form is grounds for a fine. But it can be avoided. To do this, before customs officers detect a violation, the organization/individual entrepreneur must have time to submit:
- new correct statistical form;
- a statement in any form about the cancellation of the previous statistical form. It must indicate its system number, a list of changes and the reasons for making them, as well as the necessary explanations.
Moreover, in order to be exempt from sanctions, it is necessary that customs does not find an error before the day the application is received and a new, corrected statistical form is registered. This is important to consider if reporting is submitted on paper, especially by registered mail.
If false information is discovered by customs officers, the organization/individual entrepreneur will have to pay a fine and correct the errors. Customs will notify you of any deficiencies identified within 10 working days. Having received the notification, the exporter (importer) will have to submit a new statistical form and an application for cancellation of the previous one. He is given 10 working days for this.
Fines for late submission of statistical forms to customs or for errors in them will now become more frequent. After all, previously, within 2 months, the customs authorities had to have time to identify the violation and report it to Rosstat, and the latter, in turn, had time to issue a decision on bringing to justice. Now the customs office itself will be able to impose fines, and it will have a whole year to do this. So importers and exporters trading with EAEU countries need to be even more careful when submitting and filling out the statistical form.
Our lawyers will resolve your issue in the shortest possible time; contacting us is easy, just call: +7
