Article 15.11: Gross violation of accounting requirements, including accounting (financial) reporting

1. Gross violation of accounting requirements, including accounting (financial) reporting (except as provided for in article 15.15.6 of the present Code) is a serious offence. 2. The repeated commission of an administrative offence provided for in paragraph 1 of this article shall be punishable by a fine of between 5,000 and 10,000 roubles. He shall impose an administrative fine on officials of between 10,000 and 20,000 rubles or disqualification for a period of between one and two years. Accounting requirements, including accounting (financial) reporting (except as provided for in article 15.15.6 of the present Code) are understood to be understated. at least 10 per cent of fees and fees due to distortions in accounting data; distortion of any measure of accounting (financial) statements expressed in monetary terms, not me 10 per cent; recording in the accounting records of an perceived accounting entity (including non-executed expenditures, non-obligatory liabilities, non-facts) (b) The accounting system (i.e. business life) or a pretend accounting entity; maintaining accounting accounts outside the applicable accounting registers; and accounting (financial) accounting records not on the basis of the data contained in the accounting registers; the economic entity ' s lack of primary accounting records; and (or) accounting registers; and (or) accounting records and (or) an audit opinion on accounting (financial) statements (if audit of accounting (financial) statements is mandatory) in the current period 1.1 Administrative responsibility under this heading for distortion of accounting (financial) records does not apply the person in charge of the accounting and the person with whom the accounting services are contracted, if such distortion is caused Non-conformities in the primary records of other persons with established facts of economic life and (or) non-transfer or late transfer of primary records for Regis 2. Officials shall be exempt from administrative liability for administrative offences provided for in this Act. Article, in the following cases: presentation of an updated tax declaration (calculation) and payment on the basis of such tax declaration (calculation) of the outstanding amount of the tax(s) due to distortions as well as the payment of appropriate penalties in accordance with the conditions laid down in article 81 of the Tax Code of the Russian Federation; correction of an error in the established procedure e (including the submission of revised accounting (financial) statements) prior to the approval of accounting (financial) statements in accordance with the procedure established by the legislation of the Russian Federation.