In this article, we would like to focus your attention on those tax obligations that are not covered by the relief. Among them, others:
- failure to submit (untimely submission) of VAT tax reports;
- non-payment (late payment) of VAT tax liabilities;
- failure to submit or untimely submission of tax reports on excise tax, non-payment (late payment) of tax obligations on excise tax;
- the implementation by business entities of operations to sell fuel or ethyl alcohol without registering such entities with excise tax payers;
- violation of the rules for accounting, production and circulation of fuel or ethyl alcohol in excise warehouses, violation of the rules for the movement and / or storage of fuel or ethyl alcohol, non-confirmation of the intended use by business entities of ethyl alcohol, bioethanol, light and heavy distillates, and petroleum products obtained as raw materials for production in the chemical industry, substances used as components of motor fuels, aviation gasoline or jet fuel;