Organization tax evasion. Tax evasion from an organization Large amount under Art 199

The taxation system is designed to replenish the state treasury. Taxes and levies consist of mandatory, periodic or one-time contributions to the budget.

In cases where a person or group of persons does not fulfill obligations to pay taxes, liability arises.

Tax evasion under Art. 198, 199 of the Criminal Code of the Russian Federation refers to violators, whose debt has become large and especially large. Considered in the course of legal proceedings.

The crime includes the duration of the evasion and the amount owed by an individual or organization to the state.

Individuals

Tax evasion in several ways:

Do not submit income tax returns within the timeframes set by the tax service;
Hide the true amount of income;
They do not make timely payments as stipulated by the Tax Code of the Russian Federation.

An individual is accused of malicious intent when committing acts characterized as tax evasion.

From the age of 16, a citizen can be prosecuted by law if he is already capable, employed, but does not pay taxes.

Individual entrepreneurs are also liable before the law for evasion, the same thresholds apply to them as to individuals.

Organizations also do not file tax returns or hide their true income.

The object of criminal acts is the state, the budget of which did not receive funds from legal entity.

For organizations, there are raised standards for large and extra large sizes. Responsibility in case of initiation of a criminal case is stricter.

The tax service is in charge of the search for debtors.... Individuals and legal entities are subject to close scrutiny in the following circumstances:

Tax officials also pay attention to the accounts of individuals and organizations.... Regular, unexplained and tax-free top-ups result in additional subject verification.

Quite large amounts are taken into account, amounting to hundreds of thousands of rubles.

Evasion classification

From 2017-2018, new amendments to these articles have been in effect, tightening measures of prosecution and sanctions against tax evaders.

Evasion of taxes and (or) fees from an individual is considered in Art. 198 of the Criminal Code of the Russian Federation. Next, 199 Art. The Criminal Code of the Russian Federation is devoted to tax evasion and (or) fees from an organization (legal entities).

The severity of the penalties applied depends on several factors: how long a person or group of persons has evaded taxation, whether these actions were deliberate, and what is the size of the debt.

Tax evasion by a legal entity has different characteristics from the same act on the part of private citizens:

Normative act	Art. 198 of the Criminal Code of the Russian Federation	Art. 199 of the Criminal Code of the Russian Federation
Determination of large size	900 thousand rubles - 2.7 million rubles.	5 - 15 million rubles.
	10%	25%
Determination of extra large size	4.5 - 13.5 million rubles.	15 - 45 million rubles.
The percentage of unpaid taxes of the amount	20%	50%
Corpus delicti	Failure to submit an income tax return	Failure to submit an organization's income tax return
Corpus delicti		Knowingly Providing False Income Information

The main problem of judicial practice in such cases is the determination of the statute of limitations.... Evasion in the amount of up to large has a limitation period of 2 years, large and especially large - 10 years.

It seems difficult for the investigation to determine the exact date of the statute of limitations, which gives the evaders a chance to go unpunished.

What threatens tax evasion is also contained in the articles of the Criminal Code.

An individual or organization will be exempted from criminal liability under several conditions:

This is the first prosecution for tax evasion;
The entity has fully paid off the tax arrears.

In other cases, there is liability for tax evasion:

Several government agencies in Russia are involved in the fight against deviators: the tax service, arbitration courts, and the Central Bank.

If the tax office suspects a person or organization of tax evasion, a criminal case is opened.

Based on the results of the investigation, a trial is underway.

The court takes into account all the evidence of the parties, makes a decision... In all proven cases of evasion, the defendant is obliged to pay the resulting debt.

Additionally, a punishment is imposed, the severity of which is determined based on the amount of debt and the presence of mitigating / aggravating circumstances.

Art. 199 of the Criminal Code of the Russian Federation with comments of 2018 is an article about responsibility for tax evasion.

In addition to taxes, this includes fees and insurance premiums which organizations or other payers are obliged to transfer to the treasury. Last changes were held at the end of 2016.

What is Art. 199 of the Criminal Code of the Russian Federation

Tax evasion is a criminal offense that deliberately avoids transferring finances (taxes and fees) to the state.

Tax is a compulsory gratuitous payment, which must be transferred by the payer in favor of the state. This money is used to pay benefits, salaries of civil servants, construction and repair of buildings, roads, etc.

The corpus delicti in this situation is as follows:

Entity - an organization or other payer of insurance premiums. Usually we are talking about a manager or chief accountant, as well as persons who entered false information in tax return... That is, an ordinary employee of the company will not be put on trial, unless he has anything to do with filing and filling out tax documents.
The subjective side is the willfulness of the crime and direct malicious intent. The offender understands exactly what threatens his fraud and withdrawal from payments, but continues to act.
The objective side is the failure to fulfill their duties as a taxpayer.
Object - violated tax payment procedure.
The subject of the crime is the taxes and fees themselves.

Good to know: Article 199 concerns only organizations, individuals are judged under Article 198 of the Criminal Code.

Comments on the article

It is possible to bring the perpetrator to punishment only if the amount of unpaid taxes exceeds a certain amount, that is, for non-payment of fees on a large or especially large scale.

The amount itself includes taxes, fees and insurance premiums.

How much money should not be paid to the treasury:

A large amount is an amount exceeding 5 million rubles per year or exceeding 15 million for all 3 years. In this case, the unpaid share must be at least 25% of all calculated payments. That is, if the organization had to pay 20 million in taxes, but paid only 10 million, it will be attracted under the article. If she paid 17 million, then the article will be different.
A particularly large amount is 15 million rubles a year, or 45 million over 3 years. The unpaid share must be at least half of the total.

Take into account: the amount is calculated for 3 financial years in a row - that is, if the organization has not paid taxes for 2012, 2015 and 2018, it cannot be attracted under this article.

Punishment

Article 199 of the Criminal Code of the Russian Federation provides for a rather serious punishment for violators.

We are talking about fines, forced labor and even imprisonment for the perpetrator. In this case, the punishment depends on the specific amount.

In case of non-payment of taxes on a large scale, the perpetrators are expected to:

Up to 300 thousand rubles of fine.
Up to 3 years of forced labor.
Up to six months of arrest.
Up to 2 years in prison.

In case of non-payment of taxes on an especially large scale or committed by a group, the punishment will be as follows:

Up to half a million rubles a fine.
Up to 5 years of forced labor.
Up to 6 years in prison.
Up to 3 years banned from holding a certain position.

Note: if the crime was committed for the first time and the perpetrator fully paid off his debt to the treasury (paid the entire amount of taxes, fines and penalties), criminal liability does not apply.

Article 199 of the Criminal Code of the Russian Federation with comments tells about the punishment that awaits the organization or another tax agent for non-payment of taxes or hiding the exact amount. Only natural persons do not fall under the article - for them the punishment is determined by another article.

Watch the video containing the full text of Article 199 of the Criminal Code of the Russian Federation:

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 Russian Federation on taxes and fees is mandatory, either by including deliberately false information in the tax declaration (calculation) or such documents, committed on a large scale, -

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 from 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, 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.

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.

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 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.

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 criminal prosecution 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 !!! ++++

If the employer fails to fulfill his obligations to properly formalize relations with employees, as well as to pay personal income tax from the income of his 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 a worker 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 by an employee or a trade union organization is the basis for tax audit companies. 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 wages, the discrepancy between wages and the average market level; b) a significant difference between the payroll and the firm's income. Indirect signs of the company's tax fraud are the unjustified reduction in employee salary histories, i.e. 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 of a bank loan, large purchases, for example, purchasing a car - all this will testify in your favor. Even the discrepancy between the level of salary and appearance an 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. In addition to tax legislation, liability in the form of a fine occurs for 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 manager should think in advance whether to pay a "black salary" or stay 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:
Article 122 of the Tax Code of the Russian Federation provides for liability for tax evasion as a result of understating the tax base or 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 (due), the taxpayer (payer of the due) has not fully repaid the specified in this requirement arrears, the size of which suggests a violation of the legislation on taxes and fees, containing 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 an organization (Article 199 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from an organization" - tax - tax fines for legal entities (Article 122 of the Tax Code of the Russian Federation "Non-payment or incomplete payment of tax (due) amounts ") Article 199 of the Criminal Code of the Russian Federation. with the legislation of the Russian Federation on taxes and fees is mandatory, or by including deliberately false information in a tax declaration 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 wages or other income of the convicted person for a period from one to two years, either by arrest for a term of up to six months, or by imprisonment for a term of up to two years with the deprivation of the right to occupy a definite positions or engage in certain activities for up to three years or without. (as amended by the Federal Law of 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. By sending to the law enforcement agencies the material collected against an official of the organization for initiating a criminal case, the tax authority will not stop the actions to collect taxes, fines and penalties from the organization, reflected in the decision to prosecute for committing 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 is 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 within the time limit prescribed by law 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 The Supreme Court RF in the Decree of 28.12.2006 No. 64 "On the practice of applying by courts of criminal liability for tax crimes" explained: intentional acts aimed at non-payment on a large or especially large scale and entailed full or partial non-receipt of the relevant taxes and fees into the budget system of the Russian Federation. or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, knowingly false information, and inaction, expressed in the deliberate failure to submit a tax return or other specified documents. filing a tax return and wed Oki payment of tax (collection) 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) within the time period 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 according to on their own... 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 verdict, court decision or other judicial act", p. "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) carrying out entrepreneurial activity without registration, that is, when there is no entry in the corresponding unified state register about the creation of a legal entity or 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 the constituent document subject to registration; 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 which it is necessary to obtain a special permit (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, article 49 of the 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

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 an organization, and (or) insurance premiums payable by an organization - payer of insurance premiums (current version)

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, -

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