Evasion of taxes or fees is a deliberate failure by a person to pay obligatory payments to the budget. Russian Federation. Such acts are criminally punishable and imply a number of measures against the defaulter.

Legislative framework

Obliges to pay legally established taxes and fees. The main law regulating the payment of fiscal duties is the Tax Code. It regulates the taxation of both organizations and ordinary citizens. It also spells out liability for evasion of payment of required fees. Since all aspects of the relevant offenses are spelled out in the Tax Code of the Russian Federation, such a topic as non-payment of taxes is not regulated by the Code of Administrative Offenses of the Russian Federation.

Mandatory deductions for individuals

All individuals pay personal income tax when receiving income (). Typically the rate is 13%, and the payment amount is retained by the employer. In other cases, an individual is obliged to pay it to the budget and submit it to the Federal Tax Service. This obligation arises upon receipt of the following income:

• proceeds from the sale or rental of property;
• winnings and prizes;
• payments to the heirs of authors of works of literature, art, science;
• other receipts from other individuals or organizations that are not tax agents.

If a citizen owns property, he pays property taxes:

• for transport;
• to the ground;
• for real estate (apartments, land, Houses).

Malicious and persistent non-payment on a large and especially large scale may result in criminal liability in accordance with the Criminal Code.

Types of tax offenses: table

Types of offenses	Amount of fine	Base
Violation of the deadline for filing an application for registration with the tax authority	10,000 rubles	Art. 116 Tax Code of the Russian Federation
Failure to submit fees within the prescribed time limit tax return to the tax authority at the place of registration	5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1 000 rubles	Art. 119 Tax Code of the Russian Federation
Failure to comply with the procedure for submitting a declaration in electronic form	200 rubles	Art. 119.1 Tax Code of the Russian Federation
Partial payment or complete evasion of contributions by individuals as a result of understatement of the tax base, other incorrect calculation of tax or other illegal actions (inaction):		Art. 122 Tax Code of the Russian Federation
- by negligence	20% of the unpaid tax amount
- intentionally	40% of the unpaid tax amount
Failure to submit documents (declarations) to the tax authorities within the prescribed period	200 rubles for each document	Art. 126 Tax Code of the Russian Federation
Refusal to provide documents upon request tax authority or submission of documents with knowingly false information	1,000 rubles
Failure to appear without good reason of a person called as a witness in a tax offense case	1,000 rubles	Art. 128 Tax Code of the Russian Federation
Unlawful refusal of a witness to testify, as well as giving knowingly false testimony	3,000 rubles
Refusal of an expert or specialist to participate in a tax audit	500 rubles	Art. 129 Tax Code of the Russian Federation
Giving a knowingly false conclusion by an expert or making a knowingly false translation by a translator	5,000 rubles
Unlawful failure to report (untimely reporting) by a person of information that, in accordance with the Tax Code of the Russian Federation, this person must report to the tax authority, including failure to provide explanations in the event of failure to submit an updated tax return within the prescribed period	5,000 rubles	Art. 129.1 Tax Code of the Russian Federation
The same acts committed repeatedly within a calendar year	20,000 rubles
Illegal or untimely submission of a notification to the tax authority about the availability of objects real estate And Vehicle, recognized as objects of taxation for the relevant taxes	a fine in the amount of 20% of the unpaid tax amount in relation to real estate and (or) vehicle
Unlawful failure to submit a notice of participation in foreign organizations within the prescribed period or submission of a notice of participation in foreign organizations containing false information	50,000 rubles in respect of each foreign organization, information about which is not provided, or in respect of which inaccurate information is provided
Violation by a self-employed taxpayer of the procedure and (or) deadlines for transmitting information about the calculation made related to the receipt of income from the sale of goods (work, services, property rights), which is the object of taxation with the professional income tax	20% of the settlement amount	Art. 129.13 Tax Code of the Russian Federation
The same acts committed repeatedly within six months	settlement amount
Violation of the established procedure and (or) deadlines for transfer to the tax authority by an authorized operator electronic platform or authorized credit institution information about the calculation made related to the receipt of income from the sale of goods (work, services, property rights), which is subject to taxation with the professional income tax	20% of the settlement amount, but not less than 200 rubles for each settlement, information about which has not been submitted to the tax authority	Art. 129.14 Tax Code of the Russian Federation

Measures of influence on individuals

Administrative

What penalties are implied in accordance with the Tax Code of the Russian Federation:

• accrual of a penalty in the amount of 1/300 for each day of delay;
• a fine of 20%. Applies if the taxpayer not only failed to pay tax (personal income tax), but also provided distorted information in the reporting (or did not provide reporting at all);
• forced collection of arrears, penalties and fines.

Criminal

In addition to the administrative law, there is criminal liability for evasion of taxes and fees by individuals - it applies in accordance with, to individuals (IP) paying remuneration to employees and therefore obliged to pay personal income tax and insurance premiums from these payments. The article comes into force in case of non-payment of payments to the budget through failure to provide a declaration or the inclusion of knowingly false information in it. Let's figure out what the punishment is for tax evasion an individual provides for the Criminal Code of the Russian Federation. Violations committed under Article 198 of the Criminal Code include:

• in a large case - non-payment of more than 2.7 million rubles. one-time or more than 900,000 rubles. within three years if non-payment exceeds 10% of the total amount of calculated payments;
• or a particularly large amount - non-payment of 13.5 million rubles. at a time or more than 4.5 million rubles. within three years if non-payment exceeds 20% of the total amount of assessed payments.

Criminal punishment includes fines, forced labor and imprisonment. For a large size - up to one year, for a particularly large size - up to three years.

Tax actions

Forced collection of arrears and penalties for fiscal duties from an individual is carried out only in court. Before going to court, the tax authorities' actions in case of non-payment of taxes are as follows: the debtor is sent a demand for payment of the debt, indicating the amount of the debt and the repayment period. If the payer ignores the demand, then the tax authorities will go to court.

The debt of an individual exceeding 3,000 rubles is subject to collection in court. When a decision is made to collect a debt from an individual, events develop as follows:

• is sent performance list for collection by the employer (if the debt is less than 25,000 rubles);
• the debtor's funds in bank accounts are seized;
• other property of the supplier is identified and sold and the proceeds are used to pay off the calculated debts.

The trial is underway

What to do if the tax office filed a lawsuit for non-payment of taxes and received a summons to a meeting? First of all, you cannot ignore the statement of claim and not appear in court. Judgment They will carry it out in your absence, without taking into account your opinion. In addition to debts, legal costs of the Federal Tax Service are collected from the defaulter. Even after filing statement of claim The debt can be repaid voluntarily. In this case, it is necessary to contact the inspectorate and request a reduction in penalties. In such a situation, the court accommodates the defendant and reduces the amount of fines.

What liability is provided for non-payment of taxes by a legal entity in 2018-2019? Can they only be fined or is there a more severe punishment?

Answer

The legislation provides for the following liability for non-payment of taxes by a legal entity in 2018.

Late fees;

Fines levied on the organization;

Administrative sanctions imposed on officials;

Criminal liability of officials.

Penalty

This type of sanctions is provided for cases where the tax is paid in full, but later than the due date. The penalty is calculated as a fraction of the current annual refinancing rate of the Central Bank of the Russian Federation for each day of delay. For legal entities The following fines have been established (clause 4 of Article 75 of the Tax Code of the Russian Federation):

Fines levied on organizations

The fine, as liability for non-payment of taxes by a legal entity, depends on the presence of intent - that is, a conscious intention to violate the law (Article 122 of the Tax Code of the Russian Federation):

In addition, there are special types fines for special cases of non-payment:

If the tax was underpaid as a result of the use of non-market prices between related parties - 40% of the amount, but not less than 30 thousand rubles. (Article 129.3 of the Tax Code of the Russian Federation);

If non-payment of tax arose due to non-inclusion of the profit of a controlled foreign company into the taxable base - 20% of the amount, but not less than 100 thousand rubles. (Article 129.5 of the Tax Code of the Russian Federation).

The application of sanctions in the form of fines and penalties does not depend on the legal form of the legal entity. Therefore, the penalty for non-payment of LLC taxes, joint stock company or any other organization will be accrued according to the same rules.

Also sanctions for non-payment general case do not depend on the type of tax. Therefore, for example, fines for non-payment of property tax of legal entities or VAT violations under the same circumstances will be similar.

Administrative punishment of officials

Simultaneously with the punishment of a legal entity, sanctions are also applied to responsible persons. If the amount of the violation “does not reach” criminal liability (more on this in the next section), then Art. 15.11 Code of Administrative Offenses of the Russian Federation.

It provides for a fine of up to 5 to 20 thousand rubles for gross violation of accounting rules. In particular, an understatement of the tax amount by more than 10% is recognized as such. In addition, for a repeated violation, an official may be disqualified for up to 2 years.

To avoid administrative penalties and fines associated with non-payment of taxes, it is necessary to build a clear accounting system. Specialists from the Glavbukh Assistant service can help you with your bookkeeping. They will take upon themselves the resolution of all issues related to document flow, payment of taxes and drawing up agreements with counterparties.

Criminal liability for non-payment of taxes by a legal entity in 2018

If the amount of arrears is significant, then the responsible persons may become involved in a criminal case. In this case, in addition to exceeding the limit on the amount, the inspectors also need to prove the taxpayer’s intent.

Procedure for applying sanctions

After making a decision, tax authorities send a demand for payment within 20 days (clause 2 of article 70 of the Tax Code of the Russian Federation).

If the fine has not been paid within the time period specified in the request, the tax authority applies enforcement measures: primarily at the expense of Money on accounts, and if they are insufficient or absent - at the expense of other property of the company.

As for fines and other sanctions imposed on the management of an organization, they are applied on the basis of the provisions of the relevant codes: Section V of the Code of Administrative Offenses of the Russian Federation and Section XIV of the Code of Criminal Procedure of the Russian Federation.

Conclusion

Responsibility for non-payment of taxes by a legal entity in 2018-2019 is expressed in the form of payment of late fees and penalties.

In addition, administrative penalties are imposed on company officials. If the amount of the violation is significant and intent is proven, then these persons may be subject to criminal prosecution.

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Who is this article for?: general directors and owners of companies, as well as individual entrepreneurs.

Responsibility for non-payment of taxes is spelled out in three codes at once - the Tax Code of the Russian Federation, the Code of Administrative Offenses and the Criminal Code of the Russian Federation. Depending on the severity of the violation, different kinds liability - from a fine to imprisonment. We will look at who is punished for non-payment of taxes and how in our publication.

Taxpayer responsibility. General rules

People are most often held accountable for tax offenses under the Tax Code of the Russian Federation. It provides for the liability of legal entities, as well as entrepreneurs and other individuals obligated to pay taxes.

The Tax Code of the Russian Federation has introduced tax sanctions even for unintentional violations. At the same time, situations are listed when the fine will be exempted (see Table 1). Sanctions may also be reduced due to extenuating circumstances. Their list is unlimited. These include financial difficulties, the absence of previous violations, and the creation of new jobs. Even one mitigating circumstance reduces the fine by at least half. A more significant reduction is possible, especially under several extenuating circumstances. So it’s better to give more arguments, including minor ones.

Both tax authorities and judges can reduce the fine. The most significant decrease is usually in arbitration.

Example

The inspectorate fined the company for late issuance of documents. But the delay was only a few days and did not interfere tax audit– all documents were submitted before its completion.

In addition, the Federal Tax Service requested copies of several thousand documents at once, and the company simply did not have time to prepare them in time. So the delay is unintentional. These are all mitigating circumstances. They are reducing the fine from 558,200 rubles to 10,000 rubles. So the Arbitration Court decided Northwestern district(resolution dated 02/08/18 No. A13-12372/2016).

There is a circumstance when the fine is increased. It will be doubled for a repeated violation if two conditions are met at once. Firstly, a new violation was committed within 12 months after the first decision to prosecute came into force. Secondly, tax offenses must be similar.

Example

In April, a legal entity was held accountable for late delivery income tax returns. In May, it was fined for underestimating taxes. These tax sanctions are introduced in various articles of the Tax Code of the Russian Federation. They are not similar, and the fine will not be doubled in May.

But in August the company was fined for failure to submit VAT reports. This violation is a repeat of the one committed in April. After all, a fine for failure to submit any declaration is levied under the same article of the Tax Code of the Russian Federation. Therefore, the tax penalties imposed in August will be doubled. Previous sanctions are not being adjusted. This means that the first fine for late submission of the declaration will not increase.

Table 1. Main situations when they are not fined for tax offense

Situation	Explanation
The taxpayer underestimated the tax on the declaration. But then I corrected the mistake myself	The fine will be released if three conditions are met: You must submit an updated tax return indicating the correct amount of tax. The declaration must be submitted before the taxpayer learns that errors have been discovered by the inspectorate or that an on-site audit has been scheduled. Before filing the return, you must pay the missing tax and penalties. We emphasize that failure to pay penalties will lead to the fact that the fine will not be eliminated.
The statute of limitations for prosecution for tax offenses has expired	The statute of limitations is three years. Therefore, in 2019 they cannot punish for violations committed in 2015 and earlier. An exception is if the tax accrued for 2015 should have been paid in 2016. Here officials begin counting the statute of limitations at the end of 2016. And they can be held accountable until December 31, 2019 inclusive. Also, the statute of limitations is extended if the taxpayer interfered with an on-site inspection, and because of this the inspectorate could not determine the amount of taxes. In practice this is a rare situation
Taxes are underestimated due to compliance with written explanations from government agencies	If the taxpayer made a mistake due to incorrect information in official explanations, then he will be exempt from penalties and fines. You just need to fulfill two conditions: We need clarifications addressed to an indefinite circle of people or the taxpayer himself (they will not get rid of sanctions if the clarifications are sent to another organization). They must be received from the authorized agency, that is, the Ministry of Finance of Russia - it is he who has the right to explain tax legislation. Tax officials can only explain how to fill out declarations. This means that their explanations will exempt you from liability only in matters related to the preparation of tax reporting.

By law, the taxpayer is not required to prove his non-involvement in a tax offense. The inspectorate must prove his guilt. In practice, evidence is also required from the taxpayer. In particular, it is advisable to explain the justification of the choice of counterparties. This will help if your suppliers or contractors did not pay taxes. Then the inspectorate may be accused of intentional cooperation with such partners. And declare tax evasion.

When objecting, the company should explain: it did not know and could not know about the partner’s tax violations. This means that he is not responsible for them (clause 10 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53). Cooperation with a counterparty is due only to business circumstances. For example, the optimal price of the product offered by him, better conditions deliveries, payment by installments, etc. Such arguments show the illegality of additional tax charges and the inapplicability of tax sanctions.

Basic tax sanctions under the Tax Code

If the taxpayer correctly showed taxes in the declaration, but did not transfer them or paid them late, then there is a chance of avoiding a fine; only penalties will be charged. For individual entrepreneurs and other individuals, it is always 1/300 of the Central Bank refinancing rate for each day of delay. The same rate applies to legal entities - but only for 30 days of delay. Starting from the 31st day, 1/150 of the Central Bank of the Russian Federation rate is used.

Example

Tax transferred late by a legal entity is 100,000 rubles, the period of delay is 1 year. Let’s assume that the Central Bank of the Russian Federation rate did not change throughout the year and amounted to 7.75 percent.

We will determine the annual penalties in three stages. First, let's calculate them for the first 30 days. This is 775 rubles. (RUB 100,000 X 1/300 X 7.75% X 30 days) Then we will find out the penalties for the remaining 335 days (365 - 30). This is 17,308 rubles. (RUB 100,000 X 1/150 X 7.75% X 335 days)

And finally, let’s calculate the final penalties for the year - 18,083 rubles. (775 + 17 308). It turns out that the average annual rate exceeded 18% (RUB 18,083: RUB 100,000 X 100%). This is more than annual inflation. So penalties cannot be considered one compensation for budget losses. They are also a way to punish legal entities for late payment of taxes.

However, starting this year, penalties will be limited. And they will not exceed the tax arrears. True, only penalties accrued for arrears that arose after December 27, 2018 are limited.

If taxes are assessed additionally by the inspectorate, a fine will be added to the penalties. It will be 20% of the reduced tax. Or 40% – if intentional distortion of tax reporting is established. Or other deliberate understatement of taxes.

Example

When calculating income tax, the company reduced the tax base by the amount of dividends. This is prohibited by paragraph 1 of Article 270 of the Tax Code of the Russian Federation. But this error is unintentional, associated only with ignorance of the law. The fine here is standard.

The organization also deducts VAT on the counterparty’s invoice. It lists the work that the partner did not perform. And the taxpayer knows this. In addition, seals of the counterparty were found in the taxpayer's office. Here the inspectorate will declare a deliberate understatement of taxes. And may be fined 40% of the additional VAT charged.

You will also have to pay a penalty. They are taken regardless of the type of tax offense.

Article 123 of the Tax Code of the Russian Federation “Failure of a tax agent to fulfill the obligation to withhold and (or) transfer taxes” is relevant for employers. If you do not withhold personal income tax, you will have to pay penalties and fines. The latter is 20% of the tax not withheld. The same fine is collected if the tax is withheld but not remitted. Sometimes a fine is also charged for late payment of withheld tax.

Advice 1C-WiseAdvice

If the company does not have enough funds to pay off debts on several taxes, then try to transfer at least personal income tax and other withheld taxes. Then you will pay the taxes that were collected from the organization itself. There is no penalty for their delay.

Transfer of taxes will not relieve you from liability for other tax offenses (see Table 2). In particular, for late submission of the declaration. Here the minimum fine is 1000 rubles, the maximum is 30% of the tax payable on the declaration. In most cases, sanctions are calculated using the formula:

Amount of tax payable in the declaration x 5% x Number of months overdue

Example

A legal entity submits two declarations in June. The first is on income tax for the past year. It should have been submitted no later than March 28. But the company is making losses. Therefore, no tax is assessed and the fine is minimal (RUB 1,000)

The second report is the VAT return for the first quarter. It was required to be submitted by April 25 inclusive. This means she has been detained for three months. The fine will be 15% (5% X 3 months) of the tax payable on the declaration. Let's say the tax is 100,000 rubles. Then the fine is 15,000 rubles.

If the 15% fine is less than 1,000 rubles, then 1,000 rubles must be paid to the budget.

Table 2. Selected tax sanctions under the Tax Code of the Russian Federation

Violation	Amount of fine and explanation
Failure to submit to the inspectorate documents and information necessary for tax control	Fine – 200 rubles. for each document not submitted or submitted on time. But the inspection requires a lot of documents. And the final fine can amount to hundreds of thousands of rubles. Ten working days are usually given to provide documents requested during an on-site inspection. The taxpayer has the right to ask for a deferment, but the inspectorate decides whether to grant it. However, the request for a deferment itself may become a mitigating circumstance. And reduce the fine for late delivery.
Refusal to issue documents about another company (IP)	The fine levied on legal entities and entrepreneurs is 10,000 rubles. They will charge the same amount for knowingly false information.
Unreliability of information about the income of employees and other persons from whom tax is withheld	For each false document they are fined 500 rubles. The total amount of sanctions could be significant. After all, a company or entrepreneur annually submits a separate certificate for each individual who received taxable income.
Violations related to registration with the inspectorate	If an application for registration is submitted late, you will be fined 10,000 rubles. If a legal entity or individual entrepreneur is already operating without registering with the Federal Tax Service, then tax sanctions will increase. They will amount to 10% of the income received during work without registration, but not less than 40,000 rubles. Moreover, there are several reasons for registration. For example, a company may be registered as a taxpayer, but not register separately for trade tax payers. Here the Federal Tax Service of Russia also requires a fine.
Gross violation of accounting rules	Such a violation is recognized as the absence of documents, distortion of tax reporting, incorrect recording of transactions, etc. (errors in reporting and operations are considered gross if they are made twice a year or more often). The fine depends on the type of violation. And it is at least 10,000 rubles. (for violations committed within one tax period, which did not lead to understatement of taxes).
Explanations were not submitted during the desk audit	A desk audit is considered to be a reporting audit carried out by the inspectorate. If discrepancies are identified here, the taxpayer has five working days to provide explanations or an updated tax return. Those who refuse to submit explanations or an updated declaration will be fined 5,000 rubles. In addition, discrepancies are the reason for additional assessments on tax reporting.

Administrative liability for tax offenses

If an organization is fined under the Tax Code, then its officials are punished under the Code of Administrative Offenses of the Russian Federation. Usually this CEO legal entity or Chief Accountant.

The fines introduced into the Code of Administrative Offenses of the Russian Federation are relatively small (see Table 3). But administrative responsibility sometimes provides for the disqualification of the manager. And this is often much heavier than financial sanctions. After all, the company is forced to change its documents and documents regulating relations with partners. It is also necessary to correct entries in the Unified State Register of Legal Entities, change the distribution of job responsibilities between managers, appoint a new manager, etc.

Table 3. Administrative liability for major tax violations

Violation	Administrative responsibility
The application for registration with the inspectorate was not submitted within the required time frame	Warning or fine - from 500 to 1000 rubles. If the company operated without registering, the fine will increase. It will range from 2000 to 3000 rubles. Sanctions are usually imposed on the manager. The period when you need to register depends on the circumstances. For example, when creating separate division There is a month to notify the inspection.
The tax return or payment of contributions was not submitted on time	Warning or fine - from 300 to 500 rubles. Usually the chief accountant is fined. But sometimes a leader. For example, if there is no chief accountant on staff. Or if in job responsibilities The chief accountant's job includes data preparation, but not the preparation and submission of tax reports.
Failure to provide information required for tax control	Fine - from 300 to 500 rubles. He is taken not only for failure to provide information, but also for untimely submission, incompleteness or unreliability. Usually the chief accountant is fined. Although they can punish the manager.
Gross violation of accounting requirements	Violations prescribed in Article 15.11 of the Code of Administrative Offenses of the Russian Federation are considered gross. This is, in particular, a distortion of any indicator financial statements by no less than 10 percent. Here the fine ranges from 5 to 10 thousand rubles. Or from 10 to 20 thousand rubles - for repeated violation. In addition, in case of repeated violation, disqualification of the official (manager or chief accountant - depending on the violation and distribution of responsibilities) is possible. Its term is from one year to two years. Providing an updated tax return and correcting the error before the approval of the financial statements can save you from any punishment.

They cannot be held administratively liable for tax violations after the expiration of the one-year statute of limitations. Or after a two-year period - if accounting legislation has been violated. This compares administrative liability favorably with that introduced in the Tax Code of the Russian Federation (there is a three-year statute of limitations). The deadlines introduced in the Code of Administrative Offenses of the Russian Federation are usually counted from the day when the violation was committed. For example, when the deadline for filing a tax return has expired.

Special rules apply to time limits for ongoing violations. Here the countdown begins from the day they were identified. This is relevant for certain gross violations of accounting requirements (maintaining it without primary documents etc.).

Responsibility under the Criminal Code

Criminal liability arises only for intentional tax evasion (clauses 3 and 8 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated December 28, 2006 No. 64). It cannot be invoked if taxes are underestimated due to inaccuracies in calculations, incorrect interpretations of legislation, or other unintentional errors. You cannot talk about tax evasion if they are reflected in the declaration but not listed.

Non-payment of taxes is directly stated in Articles 198 of the Criminal Code of the Russian Federation - 199.2 of the Criminal Code of the Russian Federation (see Table 4). According to the Supreme Court, under these articles in the first half of 2018, 273 people were convicted. Another 117 cases were terminated due to the expiration of the statute of limitations.

Important!

The statute of limitations depends on the crime. For example, it is two years - in case of tax evasion from an individual. Typically, the same period applies to tax evasion by an organization. But if a legal entity commits evasion on a particularly large scale, then the statute of limitations will increase to ten years.

But criminal prosecution start more often. It’s just that it’s often stopped. One of the grounds for termination is compensation for damage from the crime. That is, tax debts have been repaid, penalties and fines have been paid. The latter is charged according to the Tax Code of the Russian Federation. And often it is 40% of unpaid taxes (a penalty for deliberate understatement).

So it is better to assess the likelihood of criminal prosecution using data from the Ministry of Internal Affairs. From them it is clear: in the first nine months of 2018, 6,271 tax crimes were detected(statistics taken from brief description state of crime published on the website of the Ministry of Internal Affairs of the Russian Federation).

Of course, information for six months and nine months is not comparable. And the verdict is not passed immediately. However, the discrepancies in the indicators are significant. Therefore, one cannot rely on a small number of sentences.

In addition, liability is possible under those articles of the Criminal Code of the Russian Federation where taxes are not directly mentioned. First of all, this article 159 “Fraud”. This may include VAT refunds using false documents. The minimum penalty here is a fine of 120,000 rubles. But imprisonment for up to two years is also possible.

The punishment under Article 159 of the Criminal Code of the Russian Federation may be more severe. Several people are often involved in VAT reimbursement (the head and chief accountant of a legal entity, persons providing false invoices, etc.). They may be considered an organized group. Here the maximum penalty is imprisonment (for up to ten years) with a concurrent fine (up to 1 million rubles).

Table 4. Questions and answers on articles 198 - 199.2 of the Criminal Code of the Russian Federation

	Answer (information on criminal liability)
Questions under Article 198 of the Criminal Code of the Russian Federation
When can they be punished for evading taxes on their income?	If more than 900 thousand rubles are hidden from the budget. for three consecutive years (unpaid taxes must exceed 10% of all taxes and contributions due from an individual). Or more than 2.7 million rubles.
Who will be punished?	First of all, entrepreneurs. But I can also do others: landlords, sellers of expensive property, etc.
How will they be punished?	A fine (from 100 to 300 thousand rubles or in the amount of income for a period of one to two years). This punishment can be replaced by forced labor or imprisonment (for up to a year). Or arrest (for up to six months).
	Yes, in case of tax evasion on a particularly large scale. That is, when unpaid taxes for three years exceeded 4,500,000 rubles. (and at the same time more than 20% of what is due from an individual). Or exceeded 13.5 million rubles.
And how exactly will they tighten it?	The possible term of forced labor or imprisonment increases (up to three years). This punishment may be replaced by a fine. It is also enlarged. And it ranges from 200 to 500 thousand rubles. (or income for 18 - 36 months).
Questions under Article 199 of the Criminal Code of the Russian Federation
When can a legal entity be punished for tax evasion?	When the unpaid amount of taxes, fees and contributions exceeds 5 million rubles. for three consecutive years (and at the same time 25% of the amounts payable). Or exceed 15 million rubles.
Who will be punished?	First of all, punishment threatens the heads of legal entities. But it is possible to involve the chief accountant and other employees - if they contributed to tax evasion (distorted tax reporting, prepared false documents, etc.). It is possible to involve founders and other persons providing tax evasion.
How will they be punished?	The fine and arrest are similar to those prescribed in Article 198 of the Criminal Code of the Russian Federation. But the terms of forced labor or imprisonment have been increased to two years.
Are additional restrictions possible?	Yes, if sentenced to imprisonment or forced labor. Additionally, they may be prohibited from holding certain positions or conducting certain activities (teaching, etc.). The maximum ban period is three years. However, usually the court dispenses with a ban. In addition, the ban on positions applies only to public service or local government.
Can the punishment be increased?	Yes, if the evasion was committed by prior conspiracy and by a group of persons (for example, several employees of an organization). Or in a particularly large size. This is a non-payment exceeding 45 million rubles. Or 15 million rubles. for three years (if it is more than 50% of the amounts payable).
And how exactly will they tighten it?	The maximum term of forced labor will be increased to five years, and imprisonment to six (an additional ban on certain positions or activities is possible). This punishment can be replaced by an increased fine - from 200 to 500 thousand rubles. (or income for 12 - 36 months).
Is it possible to apply additional articles of the Criminal Code?	Yes (this also applies to Article 198). For example, judges point out that tax evasion is often associated with the execution of false documents of a legal entity. And here it is possible to be held accountable for producing counterfeit documents and seals. There are various punishments there. Including correctional labor or imprisonment (up to four years).
Questions under Article 199.1 of the Criminal Code of the Russian Federation
Can they be punished for failure to pay taxes on someone else's income?	Yes, if they did not withhold taxes, which by law are required to be taken from other persons (mainly personal income tax, which is supposed to be withheld from employees). Or they retained it, but did not transfer it to the budget. Criminal liability is possible only if taxes are not withheld or paid for the personal benefit of the accused. If the company simply did not have the funds to transfer personal income tax, then this is not enough for criminal liability.
When will they be punished?	When the amount of unwithheld taxes (or withheld but not transferred) exceeds 15 million rubles. Or 5 million rubles. for three consecutive years (and at the same time 25% of the amounts subject to withholding).
Who will be punished?	Basically, punishment threatens those who issue “gray” salaries. A criminal case may be initiated against a businessman-employer. Or the person responsible for withholding and remitting taxes in the organization. This could be the manager and chief accountant.
How will they be punished?	The punishment is similar to that introduced in Article 199 of the Criminal Code of the Russian Federation.
Can the punishment be increased?	Yes, in case of evasion on a particularly large scale. It is determined for Article 199.1 in the same way as for Article 199. Only taxes subject to withholding are collected. And not accrued by the taxpayer himself. The punishment itself basically coincides with that provided for in Article 199 (in the part where the penalties are maximum). The exception is a fine. If it is calculated from the income of the convicted person, then under Article 199.1 they can recover income for a period of 24 to 60 months. And under Article 199 – from 12 to 36 months.
Questions under Article 199.2 of the Criminal Code of the Russian Federation
When is this article used?	If an individual entrepreneur or legal entity takes measures to conceal funds and property, which can be used to collect taxes. That is, punishment is possible even when taxes are shown in the declarations, but the taxpayer avoids paying them.
When will they be punished?	If the value of assets hidden from recovery exceeded 2.25 million rubles.
Who will be punished?	Persons ensuring the concealment of funds. This could be an entrepreneur who is a tax debtor. Or the head of a legal entity - the defaulter. It is possible to involve the chief accountant or other persons.
How will they be punished?	The liability practically coincides with that provided for in case of non-payment of taxes by an individual on an especially large scale. The fine amounts are the same (from 200 to 500 thousand rubles), the period of possible imprisonment (up to three years), etc. One difference is that in case of concealment, a ban on certain positions or activities is additionally possible (up to three years).
Can the punishment be increased?	Yes, when the value of assets hidden from recovery is over 9 million rubles.
And how exactly will they tighten it?	Here the consequences are the most serious (of all tax crimes). The fine can range from 500 thousand to 2 million rubles. (or in the amount of two to five years’ income of the convicted person). It can be replaced by forced labor (for a term of up to five years) or to imprisonment (for a term of up to seven years). An additional ban on certain positions or activities (up to three years) is also possible.

Order service

The obligation to pay established taxes and fees in Russia is legally established for both legal entities and individuals. Responsibility is provided for all cases without exception, be it a citizen’s failure to pay apartment taxes on time or a deliberate underestimation of the calculated amount to be paid when calculating an organization’s income tax. A taxpayer who intentionally or accidentally ignores or delays the fulfillment of his obligations is considered an offender and must be punished for his actions.

What kind of liability for non-payment of taxes can be applied?

To get an answer to this question, you need to address two primary legislative acts- Tax and Criminal codes of the Russian Federation. They provide explanations regarding the measures applied to offenders. economic sanctions. Thus, the following types of liability are provided for evasion or late payment of tax payments:

• Tax office. It is exclusively financial in nature, which is regulated by current legislation. The main purpose of such sanctions is to cover the damage to the budget caused by an unscrupulous taxpayer. In the Tax Code of the Russian Federation, the application of this type of liability is reflected in Article 122. Non-payment of taxes is punishable by penalties or fines.

• Criminal. Designed to compensate for the harm of the offender to society. Depending on the severity of the crime, the following forms can be applied: administrative (large monetary fines) or criminal (restriction of the freedom of the guilty persons). Its use is regulated by articles 198 and 199 of the Criminal Code.

Concept of tax arrears

The term "arrears" is key from the point of view of the procedure for bringing to responsibility. It is usually understood as all amounts of taxes and fees not paid on time. It should not be confused with the concept tax debt, which is broader and includes, in addition to the arrears itself, accrued fines and penalties for late payments.

What exactly are the components that form the taxpayer’s arrears?

• Actually, non-payment of tax in full and in deadlines, which forms the debt of a citizen or organization to the state or regional treasury.

• The identified amount of shortfall in payments of taxes and duties, which may be caused by errors in calculations or deliberate concealment of part of the taxable item. The shortage is formed by unregistered property hidden from the state, for example, real estate on the site. It may also be a lower income indicated in the declaration compared to the real one.

Identification of arrears by tax authorities occurs through desk or on-site inspections. The first type is a periodic survey carried out at the location of the branches. tax service studying the submitted declarations and other documents for the correct calculation and subsequent payment of taxes.

On-site inspections are carried out at the registration address of the taxpayer, most often organizations, and are the most effective way detection of arrears, the cause of which may be, for example, failure to pay income or property taxes in the proper amount due to an understatement of the tax base. A thorough analysis of the taxpayer’s documentation helps to identify such facts.

Tax penalties and methods for calculating them

Penalties for non-payment of taxes are amounts of money calculated in a special way, by the amount of which an unscrupulous taxpayer must replenish the state budget if you have made late tax payments.

They serve as an addition to the original cost of the arrears. Their accrual can occur not only in the amount of the originally calculated tax, but also in the amount of the fine if it was not repaid on time. The obligation to pay penalties is not relieved even if punitive or enforcement obligations to pay sanctions are imposed.

To calculate the amount of penalties for non-payment of taxes, two dates are important: the immediate payment of the debt and the legally established date by which its repayment must occur. As a rule, accrual is carried out for each overdue day in the form of a certain percentage of the amount of the initially required payment.

Today, the calculation uses a value equal to 1/300 of the current refinancing rate of the Central Bank of the Russian Federation during this period. When the refinancing rate changes in the analyzed period, the calculation is made for all its values, taking into account the validity period of each. If, for example, there is non-payment transport tax for some time, the formula for calculating penalties looks like this:

Penalty = (Initial amount of transport tax × Length of delay in days × Current Central Bank refinancing rate) ÷ 300.

Sanctions for non-payment of taxes

A fine for non-payment of taxes is another form of financial punishment of debtors by tax authorities. Its role is to prevent re-offending. The amounts and calculation rules are regulated by Art. 122 Tax Code. In accordance with the text of this article, the reason for applying penalties is partial or complete non-payment of tax, which can be caused by:

• Incorrect calculation (for example, underestimation of the tax base).
• Other illegal actions or inactions.

In any case, the violator must pay a fine for non-payment of taxes in the amount of 20% of the value of the arrears. Moreover, its repayment does not exempt from reimbursement of the previously accrued tax amount. If the debtor's actions are found to be intentional, the amount of sanctions increases to 40%.

It is necessary to clarify that here we are talking about situations with a declaration that was incorrectly completed and submitted to the tax authorities. In other cases, the fine for non-payment or late payment is not applied; the debtor must reimburse the amount of arrears and accrued penalties.

Mechanism for introducing criminal liability

Criminal liability for tax evasion may arise in the event that a large (or especially large) arrears have been identified, and the actions of the debtor have signs of a crime, which are the following:

• Failure by individuals or legal entities to submit documents required by tax law, including declarations, which resulted in non-payment.

• Evasion of a tax agent for personal interests from performing duties related to the calculation and withholding of taxes from taxpayers and their transfer to the budget.

• Concealment by an organization or individual entrepreneur (hereinafter - individual entrepreneur) of funds or property, which may be a source of tax collection.

To obtain the full amount of the taxpayer’s debt, add up all amounts of unpaid taxes with the current deadline limitation period. The volumes of large and especially large arrears established by law, which may result in criminal liability for non-payment of taxes, are different for citizens and organizations:

• For individuals, a large amount is considered to be an amount of taxes and fees not transferred to the budget that exceeds 1 million 800 thousand rubles, or in an amount exceeding 600 thousand rubles. In this case, unpaid taxes in the total amount of accrued taxes should be more than 10%. Arrears in the amount of over 9 million rubles or 3 million rubles are considered especially large, provided that their share in the amount payable is more than 20%.

• For legal entities, a large arrear is a debt exceeding 6 million rubles, or more than 2 million rubles with a share of total taxes of more than 10%. A particularly large amount of taxes not transferred to the budget is considered to be more than 30 million rubles or more than 10 million, if its share in the total accrual exceeds 20%.

Individuals face penalties for non-payment of taxes in case of large debts in the form of administrative fine from 100 to 300 thousand rubles or in volume wages or other established income for a period of 1 to 2 years. In addition, the perpetrators may be subject to imprisonment for up to 1 year. In the case of special large size evasion, the law establishes a fine of 200 to 500 thousand rubles or imprisonment for up to 3 years. For guilty officials of organizations, the sanctions are similar, in addition, a ban may be applied on them from holding leadership positions for a certain period in the future.

Principles for bringing the perpetrator to justice

In itself, failure to pay taxes on time can only lead to the accrual of late fees. This is not enough to apply tax penalties to the debtor, much less criminal punishment. In this case, the tax authority must prove the guilt of the defaulter. It represents the commission of an unlawful act due to carelessness or malicious intent.

Key principles for holding taxpayers accountable:

• The accused person is not required to prove his innocence, as this is considered the task of the tax authorities.

• No citizen, individual entrepreneur, or organization can be involved repeatedly in the commission of a tax offense.

• The fact that the perpetrators are brought to justice does not negate the need to pay the original amount of tax.

• Punishment for tax evasion cannot be applied to an accused person unless his guilt in committing this illegal act has been proven.

• If responsibility has already been assigned to the organization, it officials are not exempt from criminal or any other legally provided liability if there are appropriate grounds.

Circumstances precluding holding the guilty person liable for tax evasion

Non-payment of taxes, like any other type of offense, may be accompanied by the presence of additional circumstances that have an impact direct influence on the process of holding a citizen or organization accountable for their actions. They are used by the tax inspectorate or judicial authorities to decide on the application of certain tax sanctions. There are excluding, mitigating and aggravating circumstances.

In accordance with the Tax Code of the Russian Federation, a tax evader cannot be held accountable if his actions are accompanied by the presence of at least one item from the list of circumstances excluding guilt:

• For individuals - under the age of sixteen at the time of committing illegal actions.

• There is no event of an offense as such. In this situation, it is non-payment or incomplete payment tax

• There is no guilt in the actions carried out. The latter may be excluded if non-payment or delay occurs for the following reasons:

1. Due to the occurrence of force majeure, including natural disasters.
2. Due to an illness as a result of which the citizen could not control his actions.
3. When he carries out written explanations from the authorized tax authority regarding the procedure for calculation, payment of tax or other issues.
4. Due to the occurrence of other circumstances that can be used for these purposes.

• The legally established deadlines for bringing the perpetrator to justice have expired. This period is determined by Art. 113 Tax Code of the Russian Federation. It is 3 years. The starting point is the day following the end of the tax period in which the arrears were incurred. For example, when there is non-payment land tax for individuals, November 2 is considered as such a day.

Presence of mitigating and aggravating circumstances

Such circumstances also influence the decision-making process on the application of certain tax sanctions. According to the current tax legislation, the following events that provoked the commission of an offense are recognized as mitigating liability for non-payment of taxes:

• A combination of difficult personal or family circumstances.
• The presence of threat, pressure, coercion from the outside, which may be caused by financial or official dependence.
• Any other circumstances that are subsequently recognized as mitigating by decision-making bodies.

There is only one aggravating circumstance - a repeated violation of tax laws in the same way. In this case, the fact of imposing liability for the primary offense is considered mandatory. Otherwise, a later case cannot be considered secondary from this point of view. Other conditions for recognizing an event as such should also be clarified. They are as follows:

• Similarity of the offenses committed. This does not mean an absolute coincidence of actions. There are additional types of situations that may be considered:

Application of the same paragraph of one article of the Tax Code of the Russian Federation with differences in circumstances.

The clauses of the article are not the same, but the offenses are the same.

• Time factor. Art. 112 of the Tax Code of the Russian Federation determines the period during which the guilty person is considered to be subject to a tax sanction. This is a period of 12 months from the date of the decision by the judicial or tax authority. There are situations when liability for non-payment of taxes that occurs repeatedly occurs earlier than for the primary one. It is important that any repeated offense, regardless of the time of application of sanctions for its implementation, cannot be considered as an aggravating circumstance when considering the case in relation to the primary one.

Both options may be used in the same tax evasion proceeding. The degree of influence of each of them on the procedure for applying tax sanctions against a defaulter is not defined by law. Therefore, taking into account mitigating and aggravating circumstances in each specific case is carried out at the discretion of the judicial or tax authority.

What actions can be expected from the tax authorities?

Failure to pay taxes by an individual entrepreneur, organization or citizen on time should attract the attention of the tax service. If this fact is detected, the procedure to follow is authorized bodies will be as follows:

1. A letter is sent to the citizen or organization demanding repayment of the debt, which also indicates the timing of payment, its amount, sanctions that will be applied in case of failure to fulfill obligations. The fact of receiving the document is extremely important here.
2. If there is no response, the authorized tax authorities can proceed to collect the amounts of tax and penalties on their own. This is done at the expense of funds stored in bank accounts, property, claims ( accounts receivable) debtor, starting with the most liquid. If the money available in the accounts is not enough to pay off the debt (arrears, penalties, fines), an arrest is made, and then the seized property is sold.
3. When arrears occur big size, tax office in mandatory must forward all materials available to her for consideration by the internal affairs bodies. They, in turn, can open a criminal case, as a result of which responsibility for the act is established. Failure to pay taxes by an individual rarely leads to the application of such sanctions, since the formation of large arrears is inherent mainly in organizations.

How can you challenge the decision of the tax authorities?

Every taxpayer who does not agree with the decision tax office or court, the object of which is non-payment of taxes, has the right to appeal if he believes that his rights have been violated in any way. The procedure for this procedure is provided for by current legislation. You can express your disagreement with the acts and decisions of the tax authorities by filing complaints with a higher tax authority or court.

To protect their rights, organizations and individual entrepreneurs can file a claim with arbitration court, and other individuals - to a court of general jurisdiction. All legal proceedings take place in accordance with the established procedure.

As for appealing to higher tax authorities, the main document here is a written complaint with all the documents justifying its contents. It must be sent there no later than three months from the moment when the taxpayer was or should have discovered a violation of his rights.

If the filing deadlines are missed for a good reason, it is possible to restore them at the discretion of the higher tax authority. The taxpayer has the opportunity to send a second complaint, except in cases where the first one was withdrawn by him upon written request before any decision was made on it. The appeal is considered by a higher tax authority within a month, after which a decision is made, which can either change or cancel the previously adopted one, or leave the complaint unsatisfied.

Non-payment of taxes - serious offense.

The degree of liability for the guilty person depends on certain conditions.

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Who is subject to punishment?

It is from this age punishment is allowed in case of violation of the norms established by law.

Minimum amount fine - 20% of the amount of unpaid contributions.

The amounts assigned for payment may be reduced or increased if there are appropriate grounds.

Thus, circumstances allowing to reduce the amount of the fine are recognized difficult life situations(illness of the guilty person or his close relatives, death of a loved one), committing illegal acts under the influence of threats and violence, forced execution of orders from higher management by a dependent employee, etc.

An increase in the fine is allowed if the guilty person or organization has committed the offense again. In this case, the amount to be paid is multiplied by two.

The decision to change the amount of penalties in one direction or the other accepts Judicial authority , to which the relevant claim is filed by the interested party.

Administrative

Administrative liability comes for acts that do not cause significant harm to society.

If a minor tax offense committed is not a crime, the punishment is imposed in accordance with the article of the Code of Administrative Offenses.

Punishment can range from a fine of 100 thousand to 6 years in prison. is the commission of an act by a group of persons on a special scale.

It is important to take into account that from the point of view of criminal law, citizens and organizations that deliberately failed to provide a declaration or provided false information in the document.

If the indicators indicated in the declaration correspond to reality and the violation consists only of their further non-payment, then the fact of evasion is not present.

Thus, failure to pay due contributions to the state budget entails onset of consequences.

The level of punishment facing the violator is directly depends on the amount of debt.

When does criminal liability arise for tax evasion? Find out from the video:

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