199 of the Criminal Code of the Russian Federation, judicial practice. Organization tax evasion

1. Evasion of taxes, fees payable by an organization, and (or) insurance premiums payable by an organization - payer of insurance premiums, by failure to submit tax return(calculation) or other documents, the presentation of which in accordance with the legislation Russian Federation on taxes and fees is mandatory, either by including deliberately false information in the tax return (calculation) or such documents, committed in large size, —

is punished with a fine in the amount of one hundred thousand to three hundred thousand rubles or in the amount of wages or other income of the convicted person for a period of one to two years, or forced labor for up to two years with the deprivation of the right to hold certain positions or engage in certain activities for up to three years or without, or arrest for up to six months, or deprivation freedom for up to two years, with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.

2. The same act committed:

a) by a group of persons by prior agreement;

b) on an especially large scale, -

shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand 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 compulsory labor for a term of up to five years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or imprisonment for up to six years with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years.

Notes. 1. A large amount in this article is recognized as the amount of taxes, fees, insurance premiums, constituting for a period within three financial years in a row more than five million rubles, provided that the share of unpaid taxes, fees, insurance premiums exceeds 25 percent of the sums of taxes, fees, insurance premiums payable in aggregate, or exceeds fifteen million rubles, and in a particularly large amount - the amount of within three financial years in a row more than fifteen million rubles, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the sums of taxes, fees, insurance premiums payable in aggregate, or exceeds forty-five million rubles.

2. A person who first committed a crime provided for in this article shall be released from criminal liability if this person or organization, evasion of taxes, fees, insurance contributions of which is charged to this person, paid the amount of arrears and corresponding penalties in full, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation.

Criminal Code, N 63-FZ | Art. 199 of the Criminal Code of the Russian Federation

Article 199 of the Criminal Code of the Russian Federation. Evasion of taxes, fees payable by the organization, and (or) insurance premiums payable by the organization - the payer of insurance premiums ( current edition)

1. Evasion of taxes, fees payable by the organization, and (or) insurance premiums payable by the organization - payer of insurance premiums, by failure to submit a tax declaration (calculation) or other documents, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, either by including deliberately false information in the tax return (calculation) or such documents, committed on a large scale, -

shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, 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 compulsory labor for a term of up to two years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or arrest for up to six months, or imprisonment for up to two years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years.

2. The same act committed:

a) by a group of persons by prior agreement;

b) on an especially large scale, -

Notes. 1. A large amount in this article is recognized as the amount of taxes, fees, insurance premiums, amounting to more than five million rubles for a period within three financial years in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 25 percent of the amount of taxes payable, fees, insurance premiums in aggregate, or exceeding fifteen million rubles, and in a particularly large amount - an amount amounting to more than fifteen million rubles for a period within three financial years in a row, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the subject payment of taxes, fees, insurance premiums in aggregate, or exceeding forty-five million rubles.

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1. Concealment Money either the property of the organization or individual entrepreneur, due to which, in the manner prescribed by the legislation of the Russian Federation on taxes and fees and (or) the legislation of the Russian Federation on mandatory social insurance from industrial accidents and occupational diseases, the collection of arrears on taxes, fees, insurance premiums, in a large amount must be made -

shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period from eighteen months to three years, or compulsory labor for a term of up to three years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or imprisonment for up to three years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.

2. The same act committed on an especially large scale -

shall be punishable by a fine in the amount of five hundred thousand to two million rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of two to five years, or compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without, or imprisonment for up to seven years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.

Commentary on Art. 199.2 of the Criminal Code of the Russian Federation

1. Arrears are the amount of tax or the amount of the fee that has not been paid within the time period established by the legislation on taxes and fees (clause 2 of article 11 of the Tax Code of the Russian Federation).

3. Under the concealment of funds or property of an organization or an individual entrepreneur, at the expense of which the collection of taxes and (or) fees should be carried out, it should be understood an act aimed at preventing the enforced collection of arrears on taxes and fees on a large scale.

4. Based on the note. to Art. 169 of the Criminal Code, large size should be understood as the cost of hidden property in the amount that is necessary to pay off debt in excess of 1 million 500 thousand rubles. The corpus delicti envisaged by the commented article is also present in the case when the amount of the debt exceeds the value of the property hidden on a large scale in order to prevent further compulsory collection of arrears.

When deciding whether there has been a concealment of funds or property of an organization or an individual entrepreneur, at the expense of which taxes and (or) fees should be collected, on a large scale, it should be borne in mind that the collected or subject to recovery penalties and fines in the amount arrears are not included.

5. Criminal liability under the commented article may occur after the expiration of the time period established in the received claim for payment of tax and (or) due (Article 69 of the Tax Code).

6. Subjective side - direct intent.

7. The subject of a crime can be a sane individual who has reached the age of 16, has the status of an individual entrepreneur, the owner of the organization's property, the head of the organization, or a person performing managerial functions in this organization related to the disposal of its property.

8. If a person guilty of tax and (or) tax evasion on a large or especially large scale conceals funds or property of an organization or an individual entrepreneur on a large scale, at the expense of which tax arrears should be collected in accordance with the established procedure and (or) fees, committed by him are subject to additional qualification under the commented article.

9. In cases where a person makes a large-scale concealment of funds or property, due to which, in the manner prescribed by the legislation on taxes and fees, the collection of arrears on taxes and (or) fees should be made, and the subject of concealment is cash or property in respect of which methods of ensuring the fulfillment of the obligation to pay taxes or fees have been applied in the form of suspension of transactions on accounts (

The Russian Federation provides for quite strict taxes for entrepreneurs. Naturally, the desire to cut costs on them haunts many entrepreneurial figures. However, for criminal punishment under the Criminal Code of the Russian Federation, not only individual entrepreneurs () are threatened, but also the heads of organizations.

Characterization of the atrocity

Tax evasion committed by an organization is understood to mean concealing a tax return or other documents required for verification, as well as entering falsified data into these documents. Criminal liability under Article 199 of the Criminal Code occurs when it comes to large or especially large amounts.

The following video will tell about what kind of crime it is and about its features in some countries:

Basic concepts

So, in the role of the object of the described crime is the violation of the order of payment of taxes. The subject is the fees and taxes levied, according to the Tax Code (TC), from organizations. Let us explain these concepts.

Tax is a payment (mandatory and individually free) that is collected from individuals and organizations. The purpose of taxation is to ensure the activities of the state and its municipalities.
Collection (otherwise, duty) is also obligatory payment but not gratuitous. It is charged when a certain action is performed in relation to the payer, any rights (license) are issued to him or services are rendered.

Corpus delicti

The definition of "organization" includes all taxpayers, excluding individuals.

The objective side of the crime in question is formed by two types of actions:

Failure to submit (if required) a tax return or other required documents;
Distortion of the data entered in the mentioned documents or declaration.

As falling under Article 199, there may be:

The head of an organization that evades the payment of duties and taxes;
Chief (senior) accountant;
Persons performing the duties of a manager or accountant;
Employees of the organization involved in tax evasion (distorting data in the declaration and other documents, concealing income, etc.).

Article 199 presupposes the willful commission of unlawful acts, criminal liability for which comes only on condition of large-scale evasion.

The Notes to Article 199 explain:

Large amount is the amount of taxes for three years, equal to or exceeding the mark of two million rubles, if unpaid taxes are more than 10%, or 6 million rubles.
Especially large amount - the amount of taxes is more than 10 million, with unpaid interest of 20% or more, or 30 million.

Types of evasion

There are tons of ways to avoid paying fees and taxes. Let's consider a few of them:

Destruction or substitution of invoices after receiving proceeds from retail. Primary documents destroyed or distorted, as a result, not all revenue is displayed in tax documents;
Proceeds from the sale of goods by authorized persons are not fully accounted for or not accounted for at all. The organization gives the trustee the goods along with the invoices. When that person contributes cash proceeds, the invoices are destroyed or redone and the difference in the amount is not credited. Accordingly, the size of the tax is reduced;
Availability through which unaccounted goods are sold. They try to open such points where inspections by law enforcement agencies are rarely carried out;
Selling one product as another. Expensive goods pass according to documents as cheaper (for example, A-95 gasoline as A-92 gasoline). The price, of course, remains real. The difference in the actual price of the goods and in the price recorded in the documents remains in the hands of the entrepreneur, that is, it becomes;
Various schemes, as a result of which it is deposited on the accounts of the company itself.

It is difficult to list all the ways, since enterprising leaders of organizations invent new schemes as soon as the old ones stop working. About liability, statute of limitations for tax evasion legal entity on Article 199 of the Criminal Code of the Russian Federation, read below.

The video below will tell you what tax evasion schemes are most often used:

A responsibility

What punishment awaits the head or accountant of an organization for tax evasion? If the amount of unpaid fees and taxes is recognized as large, resort to Part 1 of Article 199. It provides for the following measures:

(100,000 - 300,000 rubles) or withdrawal of income (for 1 - 2 years);
(up to 2 years), which, sometimes, are supplemented and engage in relevant activities (3 years maximum);
for half a year maximum;
(up to 2 years) with or without a prohibition to engage in specific activities.

An especially large amount of taxes or the commission of an atrocity by a group of previously conspired persons is a qualified corpus delicti and is considered in 2 part 199 of article. The measures here are more stringent:

Fine (200,000 - 500,000 rubles) or income for 1-3 years;
Forced labor (up to 5 years) with a ban / without a ban to engage in a specific type of activity for up to 3 years;
Imprisonment (6 years maximum) with or without prohibition of activities.

Read on about the investigation of corporate tax evasion.

Peculiarities of investigation and institution of a criminal case

There are two stages in pre-trial proceedings:

Pre-investigation check. Employees of the SEB or UEB of the Ministry of Internal Affairs check the validity of the information received in relation to the organization about the fact of tax evasion and decide whether to initiate a criminal case or not;
Preliminary investigation.

Usually, the basis for the inspection of the organization by law enforcement agencies is the information provided by them. tax office after the audit, making a decision and issuing a Claim for the payment of taxes, fines and penalties. The organization has 2 months to fulfill this requirement.

Otherwise, a criminal case is initiated, additional tax audit for which it is not required. Even before the initiation of a case, law enforcement agencies have the right to conduct inquiries and participate in inspections conducted by the tax inspectorate.

After the initiation of the case, investigators are engaged in its pre-trial investigation. The Investigative Committee RF.

Finally, we will tell you about some cases from judicial practice under article 199 of the Criminal Code of the Russian Federation.

Judicial practice under Art. 199 of the Criminal Code of the Russian Federation on tax evasion from organizations

As noted above, tax evasion can be carried out through not submitting a tax return or through entering false information into it. We will consider the second case.

The Ukhta city court sentenced the head of the organization "..." During a certain tax period, the defendant displayed false expenses on his tax return. His organization allegedly used the services of several transport companies, for which it paid them a specific amount (these funds, of course, were not taxed).

But when checking it, it turned out that these organizations do not have on their balance sheet Vehicle, that is, they could not provide such services. The write-off of funds for the expense was allowed by V.L.S. reduce the amount of taxes levied on the organization. Since it was a particularly large amount, paragraph "b" of Part 2 199 of Article of the Criminal Code was applied.

The defendant admitted his guilt. In view of this, as well as the fact that the accused, on the whole, was characterized by his acquaintances positively, the real term was replaced by a suspended one.

About one more case from practice tax evasion tells the video below:

Article 199. Evasion of taxes and (or) fees from an organization 1. Evasion of taxes and (or) fees from an organization by failure to submit a tax declaration or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, either by including deliberately false information in a tax return or such documents, committed on a large scale, - shall be punishable by 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 compulsory work for up to two years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years, or arrest for up to six months, or imprisonment for up to two years, with the deprivation of the right to hold certain positions or engage in certain activities for up to three years or without. 2. The same act committed: a) by a group of persons by prior conspiracy; b) on an especially large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period from one to three years, or by compulsory labor for a term of up to five years, with the deprivation of the right to occupy certain positions or engage in certain activities for up to three years or without such, or imprisonment for up to six years with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years. 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) fees 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 ) levies exceed 20 percent of the amounts of taxes and (or) levies payable, or exceeding thirty million rubles. 2. A person who first committed a crime provided for in this article, as well as in article 199.1 of this Code, shall be released from criminal liability if this person or organization, evasion of taxes and (or) fees with which is imputed this person, the amounts of arrears and corresponding penalties, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation, have been fully paid.

Legal advice under Art. 199 of the Criminal Code of the Russian Federation

Anastasia Pugacheva

Who will be the subject of criminal liability under Art. 199.2 of the Criminal Code ?. Who will be the subject of criminal liability under Art. 199.2 of the Criminal Code of the Russian Federation, if the concealment of funds is actually due to the actions of an employee who has a power of attorney to sign documents on behalf of the organization and the actual management of the financial and economic activities of the Company, issued at the time of the performance of the duties of the head, but for a period of three years, without reservation that this the power of attorney is valid only at the time of the absence of the actual manager, if, in fact, the actions to conceal funds were carried out at the time when the leader independently performed the management of the Company.

here is that employee with a power of attorney. but it is necessary to prove that the leader was absent or was present.

Nikolay Medovshchikov

Tell me the time frame for bringing to criminal responsibility under Part 1 of Art. 199 of the Criminal Code of the Russian Federation what ?. Tell me the time frame for bringing to criminal responsibility under Part 1 of Art. 199 of the Criminal Code of the Russian Federation what?

Lawyer's answer:
The maximum sentence under this article is 2 years in prison. That is, a crime of small gravity (part 2 of article 15 of the Criminal Code of the Russian Federation). Therefore, the limitation period is two years after the commission of the crime (clause "a", part 1 of article 78 of the Criminal Code of the Russian Federation). But remember that if you yourself deliberately hide from the organs, then the current this period is suspended.

Igor Linichenko

We ask knowledgeable people for advice !!! ++++

In case of failure of the employer to fulfill his obligations to properly formalize relations with employees, as well as payment of personal income tax from the income of their employees, the employer or his officials may be involved in administrative and ...

Lilia Veselova

Bombs. What is the fine today if the traffic police stop you?

1.Lack of a taxi patent - 5 tr. + 2. lack of individual entrepreneurship, 199 art. Of the Criminal Code of the Russian Federation, up to criminal charges, but if they will take it for LJ for 3 years + 3. lack of stickers and checker 5.000 r. + 4. failure to issue a check, violation of the cash register discipline ...

Maria Titova

The employer is not satisfied with the labor code, or labor with a black salary. Thank you in advance. all taxes on the employee's salary. There are no sick leave and vacation pay. What is due to such an employer by law. A detailed answer or links are desirable.

Lawyer's answer:
You can protect yourself from such troubles. To begin with, try to negotiate with the employer on the payment of the full salary. If it doesn't work out, take action! In addition to the labor inspection, the illegal actions of the employer will interest the Federal Tax Service - and this organization is more terrible than the Trudoviks. It is better to contact all authorities at once - this will be more reliable. A complaint from an employee or a trade union organization is the basis for a tax audit of the company. A collective complaint with a copy to the prosecutor's office will speed up the case. Tax officials will certainly be interested in: a) implausible low salaries, the discrepancy between wages and the average market level; b) a significant difference between the wages fund and the firm's income. Indirect signs of the company's tax fraud are the unjustified reduction in the salary histories of employees, that is, if you received a high white salary at your previous job, and then suddenly agreed to work for a salary that is officially several times lower. The tax service will also be interested in the confirmed expenses of employees that exceed their official income. Monthly rent under a concluded agreement or payment bank loan, large purchases, for example, the purchase of a car - all this will testify in your favor. Even the discrepancy between the level of salary and appearance the employee is considered an indirect sign of "black" wages. If the tax authorities find and prove that the employer pays “black wages”, then the organization can be brought to administrative responsibility under Articles 122 and 123 of the current Tax Code of the Russian Federation, for incomplete payment of UST and for personal income tax. except tax legislation, liability in the form of a fine occurs for the incomplete payment of insurance premiums under Article 27 of the Law "On compulsory pension insurance". An additional penalty for organizations caught in the payment of "black salaries" is prosecution under Art. 126 of the Tax Code of the Russian Federation, if the salaries of employees were not paid officially at all. In case of successful proof in court, the organization will have to pay everything that was illegally "saved" and 40% of this amount plus a plus. Since the amount in any case will run up an impressive, and sometimes unaffordable for the organization, the leader should think in advance whether to pay a "black salary" or remain a law-abiding citizen. The payment of "black salaries" can threaten not only with administrative liability in the form of a fine, but also with criminal liability, ranging from fines on a larger scale, and ending with imprisonment (Article 199 of the Criminal Code of the Russian Federation)

Zoya Solovayeva

what is the threat for tax evasion?

Lawyer's answer:
For non-payment of taxes, an individual (and individual entrepreneur) faces liability: 1. tax - Art. 122 of the Tax Code of the Russian Federation Failure to pay or incomplete payment of the amount of tax (due) 2.criminal - Art 198 of the Criminal Code of the Russian Federation Evasion of taxes and (or) fees from an individual, Art 199.1 of the Criminal Code of the Russian Federation Failure to fulfill the duties of a tax agent to a legal entity: tax - in accordance with Art ... 122 of the Tax Code of the Russian Federation Failure to pay or incomplete payment of tax (due) amounts, ch. accountant, head (for a legal entity): criminal - in accordance with the Criminal Code of the Russian Federation: Art. 199 Evasion of taxes and (or) fees from the organization, Article 199.1 Failure to fulfill the duties of a tax agent If there was concealment of funds or property of the organization or ind. the entrepreneur, at the expense of which the collection of tax arrears should be made, then the liability under Art. 199.2 of the Criminal Code of the Russian Federation Concealment of funds ... Articles of the Tax Code of the Russian Federation and the Criminal Code of the Russian Federation can be found on the Internet. I don't want to duplicate codes.

Dmitry Drachenko

what can they slap for tax evasion ???? I just ask, for the sake of curiosity)))

Lawyer's answer:
Section 122 Tax Code RF provides for liability for tax evasion as a result of understating tax base or its incorrect calculation. Moreover, according to clause 1 of Art. 108 of the Tax Code of the Russian Federation, a person cannot be held liable on grounds not prescribed in the Tax Code of the Russian Federation, including in the case when the amount of tax payable in the declaration is accurately reflected, but not transferred to the budget. For non-payment of taxes, the Code of Administrative Offenses of the Russian Federation does not provide for administrative liability. Articles devoted to this offense are contained in the Criminal Code of the Russian Federation (Article 198 - for entrepreneurs and Article 199 - for officials of organizations). But, as you know, in order to bring to criminal responsibility, you need to initiate a case, bring it to court, and in the course of the trial also prove the guilt of the defendant. According to paragraph 3 of Art. 32 N K RF, if within two months from the date of expiration of the deadline for the fulfillment of the requirement to pay the tax (levy) the taxpayer (payer of the levy) has not fully repaid the arrears specified in this demand, the size of which allows one to assume that the law on taxes and levies has been violated. signs of a crime, the tax authorities are obliged, within 10 days from the date of revealing these circumstances, to send materials to the internal affairs bodies to resolve the issue of initiating a criminal case.

Maria Egorova

tell me what liability is provided for tax evasion? legal entity face. most fully if possible. Thanks.

Lawyer's answer:
Types of liability for legal entities: - criminal - for officials of the organization (Article 199 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from the organization" - tax - tax penalties for legal entities (Art. 122 of the Tax Code of the Russian Federation "Non-payment or incomplete payment of tax (collection) amounts") Art. 199 of the Criminal Code of the Russian Federation. Avoidance of taxes and (or) fees from an organization in a tax declaration or such documents of knowingly false information, committed on a large scale, - shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period from one to two years, or by arrest for a term of up to six months, or imprisonment for up to two years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years. (as amended by Federal law dated 07.03.2011 N 26-FZ) 2. The same act committed: a) by a group of persons by prior conspiracy; b) on an especially large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand 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 imprisonment for a term of up to six years, with deprivation of the right to hold certain positions or engage in a specific activity for up to three 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) fees 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 ) levies exceed 20 percent of the amounts of taxes and (or) levies payable, or exceeding thirty million rubles. 2. A person who first committed a crime provided for in this Article, as well as in Article 199.1 of this Code, shall be released from criminal liability if this person or organization, evasion of taxes and (or) fees from which this person is charged, fully paid the amount of arrears and the corresponding penalties, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation, Art. 122 of the Tax Code of the Russian Federation Failure to pay or incomplete payment of tax (due) amounts 1. Failure to pay or incomplete payment of tax (due) amounts as a result of understating the tax base, other incorrect calculation of tax (collection) or other illegal actions (inaction) entails a fine of 20 percent from the unpaid amount of tax (due). 2. Abolished. 3. The acts provided for by paragraph 1 of this article, committed intentionally, entail the recovery of a fine in the amount of 40 percent of the unpaid amount of tax (due). Underwritten clause 4 of Art. 108 of the Tax Code of the Russian Federation, bringing an organization to responsibility for committing a tax offense does not release its officials, if there are appropriate grounds, from administrative, criminal or other liability stipulated by law. Sending the collected on executive organizing material for initiating a criminal case, tax authority will not stop actions to collect taxes, fines and penalties from the organization, reflected in the decision to prosecute for a tax offense.

Maxim Pisklov

I worked without an employment contract, does the director have any reason to leave me for two weeks of work upon dismissal?

No! They did not bother to formalize you, that is, they evaded paying taxes, and this is Art. 199 of the Criminal Code of the Russian Federation .... So let them shove their 2 weeks into their ass. You don't have to come to them at all and that's it (of course, if your labor is not with them)

Yuri Gaidushenko

Is there an example of the application of Art. 140 of the Criminal Code of the Russian Federation?. When contacting officials, I always receive incomplete or deliberately false information. Since 82, when I was illegally dismissed and the Tikhvin n / court, under direct. participation of the representative. court GV Pimanova, "made" a deliberately false decision, and 5 years old filed for revision in / court and in the gene. pr-ru, and from there every time he received the head. false inf. Came 87g. "Perestroika" and in / the court of the RSFSR, represented by the representative. N. Yu. Sergeeva, mark. "definition" of Lenoblsud, that protest. "the decision" of the Tikhvin n / court, and the Boksitogorsk n / court restores, but no pestilence. mat. they don't even want to listen to compensation, they came to their senses after the "fright" from "Perestroika" D.V. Zelenina (TV region), and still received both incomplete and false information about this image.Such information comes from the housing and communal services (they do not wash the stairs), the Ministry of Health (not issued invoice bedridden wife, 9 months old), Ministry of Social Protection, -10 years old. SPB. etc. Irlin V.E. +79040282408

Lawyer's answer:
Article 140. Reasons and grounds for initiating a criminal case [Criminal Procedure Code of the Russian Federation] [Chapter 19] [Article 140] 1. The reasons for initiating a criminal case are: 1) a statement of a crime; 2) surrender; 3) a message about a committed or impending crime received from other sources; 4) the decision of the prosecutor to send the relevant materials to the preliminary investigation body to resolve the issue of criminal prosecution. 1.1. The reason for initiating a criminal case on the crimes provided for are only those materials that are sent by the tax authorities in accordance with the legislation on taxes and fees to resolve the issue of initiating a criminal case. 2. The basis for initiating a criminal case is the availability of sufficient data indicating signs of a crime.

Yulia Sidorova

violation of the deadlines for submitting a tax return. What is the difference from a legal point of view of violation of the deadlines for submitting a tax return to the tax authority at the place of registration from tax evasion by not submitting a tax return?

Lawyer's answer:
From a legal point of view, non-filing of a tax return and tax evasion are different kinds offenses. Failure to submit a tax return on time, statutory is a tax offense for which liability is provided in accordance with Art. 119 of the Tax Code. Tax evasion by failure to submit a declaration is a crime for which criminal liability is provided in accordance with Art. Art. 198 and 199 of the Criminal Code. The Plenum of the Supreme Court of the Russian Federation in Resolution No. 64 of 28.12.2006 "On the Practice of Criminal Responsibility for Tax Crimes by Courts" explained: "Under tax and (or) tax evasion, liability for which is provided for by Articles 198 and 199 of the Criminal Code of the Russian Federation , should be understood as intentional acts aimed at non-payment on a large or especially large scale and entailing full or partial non-receipt of the relevant taxes and fees in budget system Russian Federation. Methods of evading taxes and (or) fees can be either actions in the form of deliberate inclusion in 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, deliberately false information, and inaction, expressed in deliberate failure to submit a tax return or other specified documents. Proceeding from the fact that, in accordance with the provisions of tax legislation, the deadline for submitting a tax declaration and the deadline for payment of the tax (fee) may not coincide, the moment of the end of the crime provided for in Article 198 or Article 199 of the Criminal Code of the Russian Federation should be considered the actual failure to pay taxes (fees) on time, established by tax legislation ".

Svetlana Danilova

Lawyers! The alimony defaulter has contacted you to help him hide his income from the "eyes" of the authorities. Your morality?

Vera Stepanova

What can be done in the following situation with the employer .... Such a situation: My wife worked in "33 Penguins" - selling ice cream, as a seller. The schedule was "week after week". When my partner was fired, my wife worked for more than a month without days off, because the director could not find a replacement for her. As soon as the shift was found, my wife was called and told to come to the office and write a letter of resignation of her own free will. Arriving at the office, my wife said that until they paid the salary for the worked month, she would not sign anything. To which she was told that they had found a big shortfall in her salary for a month. In general, the director is stirring up the idea that his wife should sign the dismissal on her own. desire and did not stutter about the payment of wages. What can you advise in this situation?

Lawyer's answer:
You get together and go with your wife to her boss. Then tell them what you will do if he refuses to pay the money. The points. And if he refuses, then we act like this: 1. Application to the labor inspection; 2. Let him ask for documents on the shortage to provide in the mines and go with them to the nearest police station. Writes a statement of extortion :). 3. We are writing an application to the city prosecutor's office about non-payment of wages, we refer to Art. 145.1. The Criminal Code of the Russian Federation; 4. If there was a salary in an envelope, we write a statement again to the city prosecutor's office in which we describe that when they began to fire you, you were surprised to find out that taxes and contributions were not paid from your salary. We refer to Art. 199.1 of the Criminal Code of the Russian Federation. 5. A statement to the SES about non-observance of hygiene rules at the outlet, about rats the size of a cat and cockroaches of a kilogram weight. 6. To the inspectorate for non-compliance with the rules of trade .... So, this is a quick list. According to the situation, you can find many more people. Fortunately, there are sooo many inspection bodies in our country. :) As for the shortage, the procedure for determining it is a rather complicated thing, and the conditions for bringing to responsibility are quite strict. Therefore, if your wife did not take money from the cash register as an advance, she has nothing to fear.

Nikita Kozhelupov

What is Khodorkovsky imprisoned for?

Lawyer's answer:
By the verdict of the Meshchansky Court of Moscow dated May 16, 2005, MB Khodorkovsky was sentenced to 9 years of imprisonment in a colony general regime in the RSFSR - "fraud", "on a large scale, or by an organized group, or a particularly dangerous repeat offender," Part 3 of Art. 33, art. 315 of the Criminal Code of the Russian Federation (rev. No. 162-FZ December 8, 2003) - "organizer", "failure to comply with a court sentence, court decision or other judicial act", Pp. "a", "b" Part 3 of Art. 160 of the Criminal Code of the Russian Federation (N 63-FZ June 13, 1996) - “misappropriation or embezzlement”, “by an organized group”, “on a large scale”, p. "a", "b" Part 3 of Art. 165 of the Criminal Code of the Russian Federation (N 63-FZ June 13, 1996) - "causing property damage by deception or abuse of trust", "committed by an organized group", "causing major damage", part 2 of Art. 198 of the Criminal Code of the Russian Federation (rev. No. 162-FZ December 8, 2003) - "evasion of taxes and (or) fees from an individual", "on an especially large scale", part 3 of Art. 33, pp. "A", "b" Part 2 of Art. 199 of the Criminal Code of the Russian Federation (rev. No. 162-FZ December 8, 2003) - "organizer", "evasion of taxes and (or) fees from an organization", "by a group of persons by prior conspiracy", "on an especially large scale", p. "A", "b" h. 3 tbsp. 159 of the Criminal Code of the Russian Federation (N 63-FZ June 13, 1996) - “fraud”, “by an organized group”, “on a large scale”.

Valeria Lebedeva

decide ???. Demchenko, being the head of LLC (Primorskaya Loza), in order to increase the profitability of the enterprise, organized a workshop for the manufacture of tobacco products, over the two years of the workshop's existence, products worth 2 million rubles were manufactured and sold. According to the constituent and financial documents of Primorskaya Loza LLC) was a producer of alcoholic beverages. Qualify the act of Demchenko

h. 2 tbsp. 171 of the Criminal Code of the Russian Federation (illegal business) + and part 1. of Art. 199 of the Criminal Code of the Russian Federation.

Oksana Shestakova

Help to make out the article on the elements of the crime of Article 171

Lawyer's answer:
1. The objective side of the crime is characterized by four forms of criminal activity: 1) implementation entrepreneurial activity without registration, i.e. when there is no entry in the corresponding unified state register about the creation of a legal entity or the acquisition natural person the status of an individual entrepreneur; 2) carrying out entrepreneurial activity in violation of the registration rules means that the subjects of entrepreneurial activity, for example, have not registered the reorganization of a legal entity or changes made to founding document to be registered; 3) submission to the state registration authority of documents containing deliberately false information, that is, such deliberately false or distorted information that led to unjustified registration of a business entity; 4) the implementation of activities for the occupation of which it is necessary to obtain special permission(license), arises from the moment of obtaining a permit (license) or within the period specified in it and terminates upon the expiration of its validity period (unless otherwise provided), as well as in cases of suspension or cancellation of a permit (license) (clause 3 of Article 49 Civil Code of the Russian Federation). If a person, after the expiration of the license or its suspension, continues to engage in entrepreneurial activity, then such activity should be considered as carried out without a special permit (license). 2. A prerequisite criminal prosecution for illegal business is the infliction of large damage to citizens, organizations or the state, or the act committed must be associated with the extraction of large income (see the note to Art. 169 of the Criminal Code). Income is understood as proceeds from the sale of goods (works, services) for the period of illegal entrepreneurial activity without deducting the expenses incurred by the person associated with the implementation of illegal entrepreneurial activity. 3. If large damage from carrying out entrepreneurial activities without registration is formed due to non-payment of taxes, then liability arises only upon