199 uk practice. Organization tax evasion. What is considered extra large

Based on the analysis of the current legislation, its doctrinal interpretation and law enforcement practice, I would like to dwell on the most pressing issues related to criminal liability under Art. 199 of the Criminal Code of the Russian Federation, namely:

1. What is the liability under Art. 199 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from the organization."
2. In what order are the statute of limitations for bringing to criminal liability under Art. 199 of the Criminal Code of the Russian Federation.
3. Grounds for the responsibility of the head and chief accountant of the organization.
4. Features of interdepartmental interaction between tax authorities and law enforcement agencies on tax crimes.
5. Statistics on penalties for tax crimes.

1. Disposition, Part 1, Art. 199 of the Criminal Code of the Russian Federation: Evasion of taxes and (or) fees from an organization by not submitting a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax return or such documents committed on a large scale.

   In this Article of this Code, a large amount of taxes and (or) fees is recognized as amounting to more than two million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes payable and (or) fees, or exceeding six million rubles. That is, if taxes were not paid for 6 (six) million rubles, regardless of the size of the share (exceeding 10%), such non-payment falls under Part 1 of Art. 199 of the Criminal Code of the Russian Federation.

   Sanction Part 1 Art. 199 of the Criminal Code of the Russian Federation is punishable a fine in the amount of one hundred thousand to three hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to occupy certain positions or engage in certain activities for a term of up to three years or without it, or by arrest for a term of up to six months or imprisonment for up to two years

   The minimum sanction under Part 1 of Art. 199 of the Criminal Code of the Russian Federation in monetary terms provides for a fine of up to three hundred thousand rubles. The maximum sanction in terms of deprivation of liberty is deprivation of liberty for up to two years.

   Disposition, Part 2, Art. 199 of the Criminal Code of the Russian Federation: The same act committed:
   a) group of people by prior agreement;
   b) in extra large size(especially large amount - the amount of for a period of three consecutive financial yearsmore than ten million rubles, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) fees payable, or exceeds thirty million rubles).

   The crime under Part 2 of Art. 199 of the Criminal Code of the Russian Federation is punishable a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of the wage or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years with or without deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years, or imprisonment for up to six years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.

   If the actions of a person can be qualified under two parts of Article 199 of the Criminal Code of the Russian Federation, then the person is charged with a more serious crime, which provides for more severe sanctions.

   For example, with the existing amount of tax arrears for the period from 2011 to 2014, exceeding 10 million rubles, a more stringent part 2 of Art. 199 of the Criminal Code of the Russian Federation.

   It should be noted that in the Criminal Code there is a special rule of exemption from criminal liability. A person who has committed a crime for the first time under Art. 199 of the Criminal Code of the Russian Federation, is exempted from criminal liability if this person or organization, tax evasion and (or) fees with which this person is charged, has fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code RF.

2. In accordance with Part 1 of Art. 78 of the Criminal Code of the Russian Federation, a person is released from criminal liability if the following periods have expired from the day the crime was committed:
   - two years after the commission of a crime of minor gravity;
   ten years after committing a serious crime (part 2 of article 199 of the Criminal Code of the Russian Federation).

   For example, according to part 1 of Art. 199 of the Criminal Code of the Russian Federation, the statute of limitations is two years from the date of the commission of the crime, since this is a crime of little gravity.

   As for part 2 of Art. 199 of the Criminal Code of the Russian Federation, the statute of limitations is ten years from the date of the commission of the crime, since this is a serious crime.

   If the preliminary investigation authorities establish that not only the director, but also the chief accountant participated in the evasion intentionally and by prior agreement, then in this case, these persons can be held jointly and severally liable, i.e. both the head and the chief accountant will be held accountable under paragraph "a" h. 2 Article. 199 of the Criminal Code of the Russian Federation for evasion by prior agreement.

   The punishment for this crime is more serious, the crime is considered serious and, as a result, has a longer statute of limitations for prosecution - 10 years.

   That is, if the crime was completed on October 10, 2016, you can attract a former manager and accountant until October 09, 2024. If tax evasion is especially large - an amount of more than 10 million rubles for 3 consecutive years, provided that the share taxes exceeds 20% of taxes payable - the manager or accountant faces liability under paragraph "b" of Part 2 of Art. 199 of the Criminal Code of the Russian Federation, the crime is also recognized as serious and the statute of limitations for prosecution is 10 years.

   Therefore, officials of organizations are not subject to criminal liability for non-payment of taxes on a large scale, if from the date of the commission of a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation, two years have expired, and according to part 2 of Art. 199 of the Criminal Code of the Russian Federation expired ten years. Before the expiration of the specified terms, the risk of bringing the organization's officials to criminal liability remains.

   In accordance with Part 2 of Art. 78 of the Criminal Code of the Russian Federation, the statute of limitations is calculated from the day the crime was committed until the moment the court verdict enters into force. If a person commits a new crime, the statute of limitations for each crime is calculated independently.

   It is worth paying attention to the fact that if, after the sale of the company, the fact of tax evasion is revealed, which entails criminal liability, for example, within two years from the date of the commission of this crime, bring under part 1 of Art. 199 of the Criminal Code of the Russian Federation can be a person who is no longer legally related to the company - including the former head.

3. Manager's responsibility:
   If the amount of additional tax assessments is 2 million rubles or more, the tax authorities transfer materials to the investigating authorities, a pre-investigation check is carried out, as a result of which a criminal case can be initiated under Art. 199 of the Criminal Code of the Russian Federation in relation to the head, whose duties included signing the reporting documentation(clause 7 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated December 28, 2006 No. 64). It should be noted that in practice, even if the CEO did not personally sign the accounting documentation, in most cases the CEO is held criminally liable along with other persons who signed the reporting documentation.

   Accountant's Responsibilities:
   This crime can be committed only with direct intent, that is, a person must understand the illegal nature of his actions, the possibility of negative consequences for the state and society (in the form of lost taxes), and consciously desire their occurrence.

   In the presence in the actions of the chief accountant of all the above elements of the corpus delicti, he may be charged with a crime under Art. 199 of the Criminal Code of the Russian Federation.

   Are considered as qualifying signs under Part 2 of Art. 199 of the Criminal Code of the Russian Federation and entail heavier punishments (a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to three years, or forced labor for up to five years, or deprivation freedom for up to six years) the commission of this crime by a group of persons by prior agreement or on an especially large scale.

   I would like to note the fact that one should not count on the fact that article 42 of the Criminal Code of the Russian Federation, which refers the execution of a mandatory order or instruction to circumstances precluding the criminality of the act, will allow escaping responsibility in this case. Firstly, the obligation for the chief accountant of a specific order of the head of the organization will still need to be proved. Secondly, most often they are given orally. Thirdly, part 2 of this article directly establishes that a person who has committed an intentional crime in pursuance of a knowingly illegal order or instruction bears criminal liability on a general basis. At the same time, referring to coercion on the part of the head, the chief accountant turns an ordinary crime into a crime committed by a group of persons by prior agreement, thereby worsening his position and his personal responsibility.

   Under these circumstances, the head and chief accountant are recommended to declare the following position: the chief accountant did not know that the head was taking actions aimed at tax evasion. The documents submitted to the chief accountant did not contain information indicating that the transactions they had executed were fictitious. Such a position will make it possible to exclude the qualification of a crime as committed by a group of persons by prior conspiracy.

4. Paragraph 3 of Art. 32 of the Tax Code of the Russian Federation establishes that if, within two months from the date of the expiration of the deadline for fulfilling a demand for the payment of a tax (fee) sent to a taxpayer (payer of a fee, a tax agent) on the basis of a decision to hold liable for committing a tax offense, the taxpayer (payer of the fee) , tax agent) did not pay (did not transfer) in full the amount of arrears indicated in this claim, the amount of which allows one to assume that a violation of the legislation on taxes and fees, containing signs of a crime, relevant penalties and fines, has been committed, the tax authorities are obliged within 10 days from day of detection of these circumstances, send materials to the investigating authorities authorized to conduct a preliminary investigation in criminal cases of crimes under Art. Art. 198 - 199.2 of the Criminal Code of the Russian Federation, to resolve the issue of initiating a criminal case.

   The Federal Tax Service instructs territorial authorities, in order to increase the efficiency of interaction between tax authorities and investigating authorities of the RF IC, to send these materials with a cover letter in which it is necessary to reflect the identified violations of the legislation on taxes and fees, including a description of tax evasion schemes (fees) (if any) ), indicating the total amount of unpaid taxes and fees, as well as the calculation of unpaid taxes (fees) (broken down by years and indicating the proportion of unpaid taxes and fees to the total amount payable) if they do not correspond to the maximum amounts of unpaid taxes (fees) ), provided for in the notes to Art. Art. 198 and 199 of the Criminal Code of the Russian Federation.

   In addition, in the specified cover letter to the investigating authorities of the RF IC, it is necessary to provide information on the participation in field tax audits of employees of the internal affairs bodies, information about the taxpayer (presence of migration, reorganization, liquidation, etc.) from the date of the start of the audit and until dates of sending materials, as well as information on non-payment of amounts of additional taxes, penalties, fines as of the date of sending materials.

   The Letter of the Federal Tax Service of Russia dated August 21, 2012 No. AS-4-2 / ​​13747 “On sending materials to resolve the issue of initiating criminal cases to the investigating authorities and internal affairs bodies” contains some additions. So, it is clarified that in connection with the direction in the order of application of paragraph 3 of Art. 32 of the Tax Code of the Russian Federation of materials to the investigating authorities authorized to conduct a preliminary investigation in criminal cases on crimes under Art. Art. 198 - 199.2 of the Criminal Code of the Russian Federation, to resolve the issue of initiating a criminal case, the official of the tax authority who sent the indicated materials in accordance with Art. 141 of the Code of Criminal Procedure of the Russian Federation, is the applicant.

   The applicant is always an individual, according to the Code of Criminal Procedure of the Russian Federation. At the same time, it has no legal significance that the head (deputy head) of the tax authority acts on behalf of the tax authority and in pursuance of the provisions of the legislation on taxes and fees. However, the cover letter is issued on the letterhead of the tax authority. The applicant is issued a document confirming the receipt of a report of a crime indicating the data on the person who received it, as well as the date and time of its receipt (part 4 of article 144 of the Code of Criminal Procedure of the Russian Federation).

   The Federal Tax Service recommends that the heads (deputy heads) of the tax authority personally submit the materials specified in paragraph 3 of Art. 32 of the Tax Code of the Russian Federation, to the appropriate investigating authority: the head (deputy head) of the tax authority that made the appropriate decision to hold accountable for committing a tax offense must submit materials to the investigating authority.

   In the cover letter, which sends the materials specified in paragraph 3 of Art. 32 of the Tax Code of the Russian Federation, it is recommended to indicate the legal grounds for sending materials, a request for the issuance of a document on the acceptance of a report of a crime, a request for consideration of materials and notification of the applicant about the results of consideration of a report of a crime in accordance with the Code of Criminal Procedure of the Russian Federation.

   When registering reports of a crime, the internal affairs bodies are guided by the Order of the Prosecutor General of Russia No. 39, the Ministry of Internal Affairs of Russia No. 1070, the Ministry of Emergency Situations of Russia No. 1021, the Ministry of Justice of Russia No. 253, the Federal Security Service of Russia No. 780, the Ministry of Economic Development of Russia No. 353, the Federal Drug Control Service of Russia No. unified record of crimes.

   Letter No. AS-4-2/22500 of the Federal Tax Service of Russia dated December 29, 2011 clarifies to which investigative body the relevant materials should be sent. The Federal Tax Service recommends the materials provided for in paragraph 3 of Art. 32 of the Tax Code of the Russian Federation, send it to the investigating authority in whose jurisdiction the tax authority is located, which has revealed facts that make it possible to assume that a violation of the legislation on taxes and fees has been committed, containing signs of a crime.

   Having received such a statement, the Investigative Committee of the Russian Federation had to make a decision to initiate a criminal case within three days. In any case, the verification measures at the request of the tax authority should have, with a high degree of probability, affected the officials of the taxpaying organization. The absence of such verification measures indicates that the tax authorities did not file an application with the RF IC.

   Not so long ago, a law came into force that allows the bodies of the Investigative Committee of the Russian Federation to initiate criminal cases on tax crimes without the submission of materials by tax inspectors.

   Since 2011, in accordance with the Federal Law of December 29, 2009 No. 383-FZ "On Amendments to Part One of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation", the investigation of criminal cases of tax crimes under the articles 198-199.2 of the Criminal Code of the Russian Federation. This is tax evasion and (or) fees from an individual, tax evasion and (or) fees from an organization, failure to fulfill the duties of a tax agent, concealment of funds or property of an organization or an individual entrepreneur, at the expense of which taxes should be collected and ( or) fees.

   Changes in the legislation that took place at the end of 2011 fixed the possibility of initiating criminal cases of this category only on the basis of materials submitted by the tax authority.

   Currently, the Federal Law of October 22, 2014 No. 308-FZ "On Amendments to the Code of Criminal Procedure of the Russian Federation" has been put into effect, which again allows initiating criminal cases on tax crimes based on materials submitted to the investigator by the body conducting the operational search activities, that is, the police and the FSB.

   An analysis of the above provisions leads to the conclusion that a criminal case can be initiated both on the basis of materials received from the tax authority, and on materials obtained in the course of operational-search activities.

   With regard to operational-search activities, strict confidentiality should be observed. Do not discuss tax matters with others unless absolutely necessary. Provide others with minimal information. Considering that the statute of limitations for bringing to justice has not expired, operational information can continue to serve as the basis for carrying out verification activities and initiating a criminal case.

5. An analysis of statistical data suggests that in the total array of penalties for tax crimes, a fine prevails, followed by a suspended sentence. Very insignificant figures for correctional labor and deprivation of the right to occupy certain positions or engage in certain. The minimum part of the persons prosecuted for tax crimes was sentenced to real terms of imprisonment.

Attract owners, directors, chief accountants and other responsible and involved persons to criminal prosecution under article 199 of the Criminal Code of the Russian Federation(avoidance of taxes and / or fees from the organization).
On the one hand, radically changed capabilities tax inspectorate and law enforcement agencies, to identify such crimes.
On the other hand, the budget deficit forces the state to pay the closest attention to tax collection, and cases under Article 199 of the Criminal Code of the Russian Federation have become a landmark tool that allows the most hard to convey to entrepreneurs the state's position on the use cashing out and other black and gray schemes to reduce the tax burden. The situation is aggravated by the low awareness of business about the ongoing changes and risks, as well as the lack of time, funds and specialists to properly work on tax cuts.

Article 199 of the Criminal Code of the Russian Federation

To clarify who and what threatens article 199 of the Criminal Code of the Russian Federation, what is the responsibility for cashing out, let's get acquainted with the concept of criminal limits.
In criminal law, the severity of punishment depends on the severity of the crime. In case of tax evasion (Article 199 of the Criminal Code of the Russian Federation), the punishment directly depends on the amount of the tax economy that will be recognized as illegal within 3 years. There are two threshold amounts - 5,000,000 rubles and 15,000,000 rubles.

Let's figure out what this means.
If the sum of deviations for 3 years amount to less than 5,000,000 rubles, then criminal liability does not come. This does not exclude tax liability in the form of a fine, however, in this case there is no punishment in the form of imprisonment. For this reason, tax audits with similar accruals almost never carried out.
If the corresponding amount is from 5,000,000 to 15,000,000 rubles, then these actions are a crime small gravity for which the stipulated liability up to 2 years in prison. The small gravity of the crime provides for a rather short limitation period- too 2 years. Given the great complexity of tax cases and the time it takes to process them, it is quite difficult to bring the perpetrator to justice. By the time the verdict is handed down, the statute of limitations will almost certainly have expired. However, accompaniment is already required here.

In case of going abroad 15,000,000 rubles, the crime is serious and criminal liability for it can reach 6 years in prison. In this case the statute of limitations is 10 years. It is almost impossible to "cloud" such a case in court. In this case, the defense should be aimed at reducing the amount presented to the taxpayer in order to go beyond the criminal limits.
It is important to understand that in order for the crime to become grievous additional charges of more than 15 million rubles are optional- if it was committed by a group of persons by prior agreement, then 5,000,000 rubles will be enough.

A common misconception at the same time says that only the head of the company is liable, however, this not this way. The Supreme Court has clarified that any person who the court finds somehow involved in tax evasion can be held liable. This is called an organized group.
Thus, investigators are constantly trying organize into an organized group manager, owner, chief accountant and third parties, as accomplices in a preliminary agreement.

Also, when evaluating risks, keep in mind that your mark about whether you evaded by 1, 5 or 15 million rubles maybe strikingly do not match with the assessment of the tax authorities and the court, and the period of three years for which violations are considered is quite large. We can say that all enterprises that for 3 years have turnover more than 10 million rubles are likely to fall into the risk group when cashing out and other risky schemes are used. This is only 280 thousand turnover per month.

Most do not understand that using cash and not caring about the safety of tax optimization methods, they are digging a hole for themselves. Entrepreneurs think that today they were "carried away" and "no one noticed", "I'll do it tomorrow." In reality, as a rule, tax authorities and investigators are just waiting for the amount of violations to exceed 5 million.

It is also widely believed that the founders are not responsible if they are not leaders, however, practice says otherwise. Thus, a person who organized the commission of a crime, or persuaded the head, chief accountant of a taxpaying organization or other employees of this organization to commit it, as well as assisted in the commission of a crime with advice, instructions, etc., is responsible depending on what they did. as an organizer, an instigator or an accomplice under the relevant part of Article 33 of the Criminal Code of the Russian Federation and the relevant part of Article 199 of the Criminal Code of the Russian Federation. In practice, hired directors and accountants during interrogations begin to point to the founder as the organizer, etc., driven by the dubious promises of the investigators "to go as a witness."

How to avoid persecution under Article 199 of the Criminal Code of the Russian Federation?

It is best to think about it yesterday, or at least today. Contact those who will develop and professionally implement an optimal and legal tax optimization scheme. Doubtful moments in the company's past also require the attention of specialized lawyers. Remember that paying at the request of the tax authorities is not an option, because you automatically plead guilty under Article 199 of the Criminal Code of the Russian Federation. Unfortunately, we very often have to work with those who made it to the last minute, when all opportunities have already been lost not only to prevent persecution, but even to correct the situation. If you are at risk or the tax authorities have already come with a check, it is better to contact us today. Law firm "Turov and Poboykina - Siberia" is a leading company in the market, which solves the issues of optimization of taxation, inspections and prosecution of responsible persons.

Article 199 of the Criminal Code of the Russian Federation. Evasion of taxes and (or) fees from the organization

1. Evasion of paying taxes and (or) fees from an organization by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed on a large scale -

Shall be punishable with a fine in the amount of 100,000 to 300,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term of up to six months, or by deprivation of liberty for a term of up to two years, with deprivation of the right to occupy certain position or engage in certain activities for a period of up to three years or without it.

2. The same act committed:

A) by a group of persons by prior agreement;

B) in an especially large amount, -

Shall be punishable by a fine in the amount of 200,000 to 500,000 rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by deprivation of liberty for a term of up to six years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years. years or not.

Notes. 1. A large amount in this article, as well as in article 199.1 of this Code, is recognized as the amount of taxes and (or) fees, amounting to more than two million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) dues payable, or exceeding six million rubles, and in an especially large amount - an amount amounting to more than ten million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or ) fees exceed 20 percent of the amounts of taxes and (or) fees payable, or exceeding thirty million rubles.

2. A person who has committed a crime for the first time, provided for by this article, as well as by article 199.1 of this Code, shall be exempted from criminal liability if this person or organization, the evasion of taxes and (or) fees from which is charged to this person, has fully paid the amounts of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.

The Criminal Code provides for several articles establishing penalties for tax crimes. The likelihood of being held liable does not depend on the scale of operations or the size of the firm.

intent

It is a mandatory feature of any tax crime. The intent may be:

1. Direct. In this case, the subject understands the social danger of behavior, foresees the likelihood or inevitability of consequences, and desires their occurrence.
2. Indirect. In such a situation, the citizen also understands the social danger of behavior, foresees the likelihood of consequences. At the same time, he does not want, but consciously allows them or treats them with indifference.

Severity

It depends on the level and nature of public danger. Minor acts include:

1. Evasion of taxes / fees by the organization, committed on a large scale. Responsibility is established by Art. 199 of the Criminal Code of the Russian Federation, part 1.
2. Failure in personal interests to fulfill the obligations of a tax agent on a large scale. Punishment is provided for in Art. 199.1, part 1.

A medium-heavy act is considered to be the concealment of money or property of an individual entrepreneur / legal entity, which must be used to collect mandatory payments. Responsibility for it is established by Art. 199.2 of the Criminal Code of the Russian Federation. Severe include evasion of taxes / fees by a group of citizens who have previously agreed or in amounts considered especially large. Punishments for such acts are provided for in the second part of Art. 199 of the Criminal Code of the Russian Federation.

Effects

For crimes under Art. 199 of the Criminal Code of the Russian Federation in the new edition, a large amount is considered equal to 500,000 rubles, calculated within 3 years in a row. At the same time, the share of non-deductible payments must exceed 10% of the amounts payable, or exceed 1.5 million rubles. A particularly large amount of debt is considered to be more than 2.5 million rubles for three financial years. At the same time, the volume of unpaid fees/taxes exceeds 20% of the amounts to be deducted, or 7.5 million rubles. For acts under Art. 199.2, a large amount is more than 250 thousand rubles, especially large - over 1 million rubles.

statute of limitations

Liability may be held within:

• 2 years - for acts of minor gravity;
• 6 years - with moderate assaults;
• 10 years - for serious crimes.

A citizen found guilty is considered convicted from the date the verdict enters into force and until the moment removal / redemption of a criminal record. If the subject has already been prosecuted before, but served a sentence, this circumstance does not affect the qualification and does not act as an aggravating one. When resolving the issue of relapse, this fact is also not taken into account.

Art. 199 of the Criminal Code of the Russian Federation (2016)

The norm establishes liability for large-scale evasion of fees/taxes by an organization. According to part 1 of Art. 199 of the Criminal Code of the Russian Federation, this act entails:

1. Fine in the amount of 100-300 thousand rubles or income for 1-2 years.
2. Arrest for 4-6 months.
3. Up to 2 years in prison. Additionally, it is allowed to impute a ban on the implementation of activities / replacement of posts established by a judge for up to 3 years.

If the deeds are committed in amounts considered especially large, or by a group of citizens who previously conspired, the punishment is aggravated. In accordance with the second part of Art. 199 of the Criminal Code of the Russian Federation, the guilty may face:

1. A fine in the amount of 200-500 thousand rubles or a penalty equal to income for 1-3 years.
2. Up to 6 years in prison. In addition, a ban on holding positions/conducting activities determined by the court for up to 3 years may be imposed.

Art. 199 of the Criminal Code of the Russian Federation with comments 2016

Currently, the norm defines a specific and closed list of evasion of the payer's obligations. A crime can be committed by:

1. Failure to submit a declaration or other documentation, the provision of which, according to the law, is mandatory.
2. Inclusion in papers of deliberately false information.

Considering Art. 199 of the Criminal Code of the Russian Federation with comments, it should be said about the subjects that are allowed to be held accountable. These include managers, chief accountants, other employees of the enterprise who have the authority to sign documents submitted to the tax service, guilty of evading mandatory payments.

Aggravating circumstances

They are listed in part two. Art. 199 of the Criminal Code of the Russian Federation. Practice shows that especially large deviations are far from rare. When qualifying, motives do not matter. Often, acts are committed by several previously conspiring citizens. Explanations on this form of active actions are given in Article 35 of the Criminal Code. In particular, part two indicates that the parties must agree in advance on the upcoming joint implementation of the plan.

accomplices

It should be remembered that not only direct executors are held accountable. Punishment is also imposed on citizens who participated in any other status in a crime, as well as used to commit other persons who are not subject to criminal prosecution due to their insanity, age and other circumstances. An accomplice, an organizer, an instigator act as accomplices. The latter inclines the citizen to crime. This may involve the use of threats, bribery, persuasion or other means. The organizer is in charge. He plans the crime, distributes the roles. An accomplice is a subject who assists in the commission of an act by giving instructions, advice, providing information about the tools, means of crime. He can also provide assistance by removing obstacles, making promises to cover up traces or intruders, etc.

Hiding property or money

Responsibility for this act is defined by Art. 199.2 of the Code. Speech is normally about specific material values ​​that have a special purpose. They are intended to collect taxes / fees. For their concealment, the head, owner, other citizen exercising managerial functions at the enterprise, or an individual entrepreneur are held liable.

Punishment

It is allowed to bring persons to criminal responsibility if they have committed a crime on a large scale (in the amount of more than 250,000 rubles). The following are provided as punishments:

1. A monetary penalty equal to 200-500 thousand rubles or amounting to a citizen's income for 1.5-3 years.
2. Up to 5 years in prison. Additionally, there is a ban on carrying out activities / filling positions determined by a judge for up to 3 years.

Specificity

An entity implementing managerial tasks in a commercial (other structure) is a citizen who temporarily, permanently or under other special authority performs administrative, economic, organizational and administrative duties, regardless of the type of ownership of the enterprise. The named person may also be employed by a non-profit organization that is not a state, local government, or agency.

Conclusion

The public danger of tax crimes is obvious. Evasion of the fulfillment of obligations by the subjects leads to a decrease in the revenue side of the budget. The crimes discussed above have a negative impact on the financial situation of the country as a whole. They violate the processes of distribution and redistribution of revenues to the budget. That is why these acts are classified as economic encroachments. All this significantly complicates the normal functioning of control bodies.

Investigation of acts is carried out by tax and law enforcement structures jointly. The legislation establishes the obligation of citizens and legal entities to make contributions to the budget. The Tax Code determines the procedure, conditions, types of fees and taxes. Failure to fulfill obligations entails liability. For the application of the articles of the Criminal Code, it is necessary to commit crimes on a large or especially large scale. In other cases, liability is provided for in the Tax Code. In any case, punishment is unlikely to be avoided. The tax authorities carry out a thorough check of incoming reporting documents.