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Business Duty Officer

Features of liability for tax crimes

Features of liability for tax crimes

As statistics show, the number of tax offenses is increasing every year.. Experts note, that this trend is caused by a combination of economic and political processes, currently happening in the country. All this leads to, that a significant part of the income does not go to the country’s budget.

So, чтобы предупредить и пресечь противоправное поведение налогоплательщиков законодательство предусматривает меры привлечения к ответственности за совершение налоговых правонарушений. They are assigned to the Tax Office, Administrative and Criminal Codes of the Russian Federation. We will dwell in more detail on tax crimes and the Criminal Code.

According to the Russian Armed Forces, was reviewed last year 5,5 thousands of criminal cases of crimes, committed in the field of entrepreneurial and other economic activities. Six thousand people were accused of them. Of these, four thousand people were convicted - this is 67 percent. Regarding two thousand persons, or 33 percent, criminal cases dismissed by the court.

Responsibility for tax crimes is provided for in articles 198 and 199 Criminal Code of the Russian Federation for individuals, and for organizations.

Individual entrepreneurs bear responsibility under Article 198 of the Criminal Code of the Russian Federation as individuals. For taxpayers - individuals (including individual entrepreneurs) criminal liability under clause 1 of Article 198 of the Criminal Code of the Russian Federation occurs for tax evasion during 3 consecutive financial years in the amount of more than 2 million. 700 thousands. rubles.

For taxpayers - legal entities criminal liability under Art.. 199 The Criminal Code of the Russian Federation occurs in case of non-payment within the limits 3 consecutive financial years 15 million. rubles.

Depending on, who is the subject of the crime committed, not only the conditions for holding people accountable are different, but also the amount of penalties. So, provided that the individual entrepreneur commits a tax crime on a “particularly large scale”, according to art. 198 According to the Criminal Code of the Russian Federation, the maximum term of imprisonment is 3 y. If the subject is a legal entity, then, according to art. 199 CC RF, under the same conditions (p. 3 Article 32 of the Tax Code of the Russian Federation), the maximum term of imprisonment is 6 Years.

Based on the above terms, it is important to note, that crimes with punishment up to 3 years of imprisonment are considered crimes of “minor gravity”, and a crime with punishment from 5 to 10 years belongs to the category of “heavy”. Depending on the categories of crime severity, the statute of limitations established for them also differs.. It means, that, for example, individual entrepreneur, after two years have passed from the date of completion of the tax crime, may not worry about the possibility of bringing him to justice, because the statute of limitations has expired.

However, with the head of the organization the situation will be completely different: with signs of a crime, stipulated h. 2 Art. 199 CC RF (tax evasion on a “particularly large scale”), The statute of limitations for criminal prosecution will be 10 years from the end of the crime, whereas the shelf life of accounting documents, which may be needed to confirm the innocence of those charged under these articles, is only six years. As a result, it is simply impossible to prove your innocence.

Currently, measures are being developed to mitigate tax liability., due to practical problems, similar to the ones above.

Condition for exemption from liability for non-payment of taxes or fees (Art. 198-199.1 CC RF) is compensation in full for damages, caused to the budget system of the Russian Federation. It means, that before a court hearing is scheduled in the relevant case, all arrears must be paid, penalties and fines in the shortest period of time (h. 2 Art. 28.1 Code of Criminal Procedure).

However, often, even in the case of full payment of the arrears, the investigative body decides to initiate a criminal case. As a result, businesses are more interested in conserving resources for legal defense, than in repaying the debt as soon as possible. These measures involve changes to the relevant articles of the Code of Criminal Procedure of the Russian Federation, creating legislative prerequisites for refusing to initiate criminal proceedings after full payment. This approach is obviously beneficial not only for the taxpayers themselves, who will feel more secure, but also for the state budget. One side, the arrears are fully repaid, what replenishes the budget, on the other hand, budget funds are not used for essentially unnecessary investigative actions, which put pressure on business - another source of budget replenishment. And this is important precisely because intent is rarely proven., and the tax composition is imputed in connection with a tax violation.

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