Unified social contribution (USC) Payment Error: How to Avoid Fines and Penalties?

Fiscal authorities consistently emphasize the importance of correctly paying taxes and the unified contribution to mandatory state social insurance (USC). They argue that incorrect payments can be considered as tax evasion. For example, in cases where tax or USC amounts are deposited into the wrong account, penalties for non-payment or late payment, including fines, are applied. However, all is not lost if the taxpayer challenges the tax authorities' decision in court. Judicial practice shows that positive outcomes are possible in such situations, especially regarding various types of taxes.

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