(as amended by Federal Law dated December 8, 2003 N 162-FZ)

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

shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for a term of up to six months, or imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

(as amended by Federal Laws dated 03/07/2011 N 26-FZ, dated 12/07/2011 N 420-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 wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to six years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

(as amended by Federal Law dated December 7, 2011 N 420-FZ)

Notes 1. In this article, as well as in Article 199.1 of this Code, a large amount is recognized as the amount of taxes and (or) fees amounting to more than five million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 25 percent of the amounts of taxes and (or) fees payable, or exceeds 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 and (or) ) fees exceed 50 percent of the amounts of taxes and (or) fees payable, or exceed forty-five million rubles.

(Clause 1 as amended by Federal Law dated July 3, 2016 N 325-FZ)

2. A person who has committed a crime under this article for the first time, as well as Article 199.1 of this Code, is exempt from criminal liability if this person or organization, with which this person is accused of evading taxes and (or) fees, has fully paid the arrears and corresponding penalties, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation.

(notes as amended by Federal Law dated December 29, 2009 N 383-FZ)

Law practice under Art. 199 of the Criminal Code of the Russian Federation

Criminal case under Part 2 of Article 199 of the Criminal Code of the Russian Federation (evasion of taxes and fees from an organization on an especially large scale)

The criminal case was initiated by law enforcement agencies following a report from the tax authority during a counter-inspection of one of the organizations.

The lawyer became involved in the case from the moment it was initiated. Currently, no charges have been brought and the criminal case is at the preliminary investigation stage.

Criminal case under Part 1 of Article 199 of the Criminal Code of the Russian Federation (evasion of taxes and fees from an organization)

The lawyer entered into an agreement with the client at the stage of inspection of his company by law enforcement agencies, as part of a criminal case initiated against a fly-by-night company.

The lawyer, having analyzed the information received, gave his recommendations to the client on defense tactics.

During the investigation, the principal was interrogated and during the interrogation testified that he was not involved in the crime committed. In addition, during the investigation, the principal provided written evidence of non-involvement in the commission of the crime.

As a result of a well-built line of defense, no corpus delicti under Art. 199 of the Criminal Code of the Russian Federation.

Criminal case under Part 2 of Article 199 of the Criminal Code of the Russian Federation (evasion of taxes and fees from an organization)

The lawyer entered into an agreement with the client at the preliminary investigation stage, after the initiation of a criminal case. The lawyer, having analyzed the information received, gave his recommendations to the client on defense tactics.

During the investigation, the principal was repeatedly called to carry out investigative actions, and was interrogated on the circumstances of the case more than five times. The investigator repeatedly extended the terms of the preliminary investigation.

Due to the fact that during the investigation there was not sufficient evidence of the client’s guilt, a decision was made against him to terminate the criminal prosecution, and the criminal case was suspended.

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 paying insurance premiums (current version)

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

shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for a term of up to six months, or imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

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 wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to six years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it.

Notes 1. In this article, a large amount is recognized as an 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 amounts of taxes payable, fees, insurance premiums in the aggregate, or exceeding fifteen million rubles, and 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 due payment of taxes, fees, insurance premiums in aggregate, or exceeding forty-five million rubles.

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

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The principal was accused of committing a crime under paragraph “b” of Part 2 of Article 199 of the Criminal Code of the Russian Federation (as amended by Federal Law No. 383-FZ of December 29, 2009), namely, he committed tax evasion from the organization by including it in the tax return , the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, knowingly false information, in an especially large amount. As a result of the above actions, the principal evaded paying value added tax in the amount of at least 21990719.84 rubles and income tax in the amount of at least 28949270.68 rubles, and in total for a total amount of 50939990.52 rubles, which is in accordance with the note to Art. 199 of the Criminal Code of the Russian Federation is a particularly large size.

A court verdict in a criminal case led by a lawyer.

Sentence
In the name of the Russian Federation

On October 18, 2011, the district court of the mountains. Moscow, consisting of the presiding judge with the participation of: the state prosecutor - defendant S., lawyer Petrov D.V., who presented the certificate and warrant No. dated 10/11/2011, with the secretary, having examined in open court the materials of the criminal case in relation to:

S., ...., accused of committing a crime under clause “b”, part 2, article 199 of the Criminal Code of the Russian Federation (as amended by Federal Law No. 383-FZ of December 29, 2009),

Installed:

S. committed tax evasion from the organization by including in the tax return, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, knowingly false information, in an especially large amount.

He committed the crime under the following circumstances:

so, he (C), in accordance with the decision to create a limited liability company dated DD.MM.YYYY, as well as the charter of this organization, approved by DD.MM.YYYY, is the general director and sole founder of the LLC (<данные изъяты>), registered DD.MM.YYYY by the Moscow Registration Chamber No. at the legal address:,<адрес>, ..., registered as a taxpayer with the Federal Tax Service inspection no.<адрес>, located at:<адрес>, ..., according to Art. 53 of the Civil Code of the Russian Federation and Section 8 of the Charter of LLC (hereinafter referred to as the Company), as the sole executive body of the Company, on its behalf independently resolved all issues of the Company, acted in its interests, represented it in relations with other organizations, concluding agreements and contracts, and disposed his property, being fully responsible for the financial and economic activities of the enterprise, both criminally and administratively.

To him (S.), as the General Director of the Company, in accordance with Art. 6 of the Federal Law of the Russian Federation dated DD.MM.YYYY No. 129-FZ “On Accounting”, assigned responsibilities for organizing accounting, ensuring that all business transactions are reflected in its accounts, fulfilling obligations to the state and counterparties, and confirming the results with your signature in the financial statements financial and economic activities, and in accordance with Part 5 of Art. 80 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), he confirmed the accuracy and completeness of the information specified in the organization’s tax returns with his signature.

In accordance with Art. 143 of the Tax Code of the Russian Federation S, as the executive body of the Company, was a taxpayer for value added tax (hereinafter VAT), obliged to pay it monthly (quarterly) no later than the 20th day of the month following the expired tax period (month, quarter).

The object of taxation on the basis of paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation recognizes transactions for the sale of goods (works, services) on the territory of the Russian Federation.

According to Articles 153 and 154 of the Tax Code of the Russian Federation, when determining the tax base, revenue from the sale of goods (work, services) is determined based on all the taxpayer’s income associated with payments for these goods (work, services). The tax base when a taxpayer sells goods (work, services) is determined as the cost of these goods (work, services), taking into account excise taxes and excluding VAT.

The total amount of tax is calculated based on the results of each tax period in relation to all transactions recognized as an object of taxation, as provided for in paragraph 4 of Art. 166 Tax Code of the Russian Federation.

S., as a taxpayer, had the right to reduce the total amount of tax calculated in accordance with Art. 166 of the Tax Code of the Russian Federation, for tax deductions established by Article 171 of the Tax Code of the Russian Federation. In accordance with paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, tax amounts presented to the taxpayer upon acquisition of goods (work, services) are subject to deductions in relation to goods (work, services) acquired for carrying out transactions recognized as objects of taxation or goods (work, services) acquired for resale. Tax deductions provided for in Art. 171 of the Tax Code of the Russian Federation are made on the basis of invoices issued by the seller when the taxpayer purchases goods (works, services), which is provided for in clause 1 of Art. 171 Tax Code of the Russian Federation.

According to paragraphs. 1.3 tbsp. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept goods (works, services) presented by the seller and tax amounts for deduction. The taxpayer is required to draw up an invoice, maintain accounting and invoice journals, purchase books and sales books.

In accordance with Chapter 25 “Organizational Profit Tax” Art. 246 of the Tax Code of the Russian Federation, S., as the executive body of the Company, was a taxpayer for income tax, obligated to pay it annually, no later than March 28 of the year following the expired tax period.

The object of taxation for corporate income tax is the profit received by the taxpayer. In accordance with paragraph 1 of Art. 247 of the Tax Code of the Russian Federation, profit is recognized as income received, reduced by the amount of expenses incurred. Income from sales, according to clause 1 of Art. 248 of the Tax Code of the Russian Federation “revenue from the sale of goods (work, services) both of our own production and previously acquired, revenue from the sale of property rights is recognized.”

Expenses in accordance with clause 1 of Art. 252 of the Tax Code of the Russian Federation, “justified and documented expenses (and in cases provided for in Article 256 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer” are recognized.

According to Article 284 of the Tax Code of the Russian Federation, the tax rate for income tax is 24%.

However, C, in violation of the above norms of the tax legislation of the Russian Federation and the duties listed above, during the period of time from DD.MM.YYYY, but no later than DD.MM.YYYY when carrying out, in accordance with the license issued by DD.MM.YYYY, the circulation activities with hazardous waste, ignoring the requirements of the contract No. dated DD.MM.YYYY and the terms of the issued limits from DD.MM.YYYY and DD.MM.YYYY about acceptance on a paid basis under the contract No. dated DD.MM.YYYY with the general contractor MGUP on a land plot with an area of ​​14.1 hectares, located for the purpose of evading taxes from an organization on an especially large scale when purchasing work (goods, services), used those purchased by him in a place unidentified by the investigation, from persons unidentified by the investigation, not involved in the crime crime, statutory, registration and other title documents, seal impressions, as well as bank details of fictitious organizations for the production of fictitious documents (contracts, invoices, acts of acceptance of work performed), reflecting non-existent financial and economic relations between the Company and these fictitious organizations registered in violation of the established procedure as dummies who are not involved in their activities, who are not located at the place of registration and who do not submit tax and accounting reports to the tax authority or who submit such reports with information about the lack of sales of amounts received from the Company, that is, who did not have a real opportunity to supply works (services, goods) to the Company during excavation and construction and installation work for sludge collection.

Thus, S, realizing his criminal intent aimed at evading taxes from an organization on an especially large scale, by including deliberately false information in tax returns, without carrying out construction, installation and earthworks for the construction of facilities for the disposal of sediment on the above-mentioned land plot of Eganovsky quarry, having ordered the placement of sediments delivered to the quarry on previously reclaimed land areas provided for by the first three stages of reclamation, by directly unloading them into sludge dumps constructed before 2006, without fulfilling the obligations assumed to implement the Design Decision and the conditions of the issued limits, knowing in advance, that the above work was not carried out by him, and the disposal of sediments was carried out by direct unloading, which does not require financial costs for the construction of new facilities for the disposal of sediments, in a place not established by the investigation and at an unknown time, during the period from DD.MM.YYYY, but no later DD.MM.YYYY, prepared on behalf of the above fictitious organizations primary accounting documents, namely: contracts, invoices, certificates of work performed (unified forms KS-2, KS-3), confirming the alleged execution of construction works to the Company installation and excavation work on the basis of which received as payment for admission in 2006-2007. settlement funds, including value added tax, were transferred from the Company's current account No. in the additional office No. of the Moscow branch to the settlement accounts of organizations: , and to the accounting and tax reporting of the Company for July, August, September, October, November, December 2006 year and for January, February, March, April, May, June, July, August, September and October 2007, with the help of the chief accountant of the Company, FULL NAME4, who was not aware of the criminal intent of S. and was not involved in the commission of the said crime, deliberately entered false information , having included in tax deductions the amounts of value added tax paid for excavation, construction and installation work allegedly carried out by the above organizations, by including knowingly false information in line 030 of section 00011 and line 190 of section 00021 of tax returns for value added tax for 2006, in line 040 of section 00001 and line 220 of section 00003 of the tax returns for value added tax for 2007, certifying them with his personal signature, after which he gradually submitted them by post to the Inspectorate of the Federal Tax Service of Russia No.<адрес>, located at:<адрес>, ..., namely:

<адрес>tax return for value added tax for July 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 32,830 rubles, and in the final figure of line 190 of section 00021, included false information about a tax deduction in the amount of 259,029 .34 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 030 of section 00011 in the amount of 291859 rubles, that is, evaded from payment of value added tax for July 2006 in the amount of 259,029.34 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for August 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 29,341 rubles, and in the final figure of line 190 of section 00021, included false information about the tax deduction in the amount of 1048744 .07 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 030 of section 00011 in the amount of 1,078,085 rubles, that is evaded paying value added tax for August 2006 in the amount of 1,048,744.07 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for September 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 29,000 rubles, and in the final figure of line 190 of section 00021, included false information about the tax deduction in the amount of 898,135 .64 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 030 of section 00011 in the amount of 927,136 rubles, that is evaded payment of value added tax for September 2006 in the amount of 898,135.64 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for October 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 36,164 rubles, and in the final figure of line 190 of section 00021, included false information about the tax deduction in the amount of 1944915 .26 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 030 of section 00011 in the amount of 1981079 rubles, that is, evaded from payment of value added tax for October 2006 in the amount of 1,944,915.26 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for November 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 34,738 rubles, and in the final figure of line 190 of section 00021, included false information about the tax deduction in the amount of 1582020 rubles based on fictitious financial transactions with LLC according to invoices No. from DD.MM.YYYY and No. from DD.MM.YYYY, respectively, in connection with which the amount of VAT payable to the budget must be indicated in line 030 of section 00011 in the amount of 1,616,758 rubles, that is, he evaded paying value added tax for November 2006 in the amount of 1,582,020 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for December 2006, including in line 030 of section 00011 the amount of tax calculated for payment to the budget in the amount of 35,350 rubles, and in the final figure of line 190 of section 00021, included false information about a tax deduction in the amount of 1,744 673.17 rubles based on fictitious financial transactions with LLC according to invoices No. from DD.MM.YYYY and No. from DD.MM.YYYY, respectively, as well as taking into account fictitious transactions with LLC according to invoice No. from DD.MM .YYYY, which was paid partially in September 2006 and finally in December 2006, in connection with which the amount of VAT payable to the budget should be indicated in line 030 of section 00011 in the amount of 1,509,300.29 rubles, that is, he evaded paying tax on added value for December 2006 in the amount of 1,744,673.17 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for January 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 35,781 rubles, and in the final figure of line 220 of section 00003, included false information about a tax deduction in the amount of 2,437,993 .88 rubles based on fictitious financial transactions with LLC according to invoices No. from DD.MM.YYYY and No. from DD.MM.YYYY, respectively, in connection with which the amount of VAT payable to the budget must be indicated in line 040 section 00001 in the amount of 2,473,775 rubles, that is, he evaded paying value added tax for January 2007 in the amount of 2,437,993.88 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for February 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 23,684 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 206,435 ,60 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 230,120 rubles, that is, evaded from payment of value added tax for February 2007 in the amount of 206,435.60 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for March 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 30,152 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1159322 .03 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1189474 rubles, that is, evaded from payment of value added tax for March 2007 in the amount of 1,159,322.03 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for April 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 33,002 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 3259067 .80 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 3292070 rubles, that is, evaded from payment of value added tax for April 2007 in the amount of 3,259,067.80 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for May 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 35,446 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 373,728 .81 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 409,175 rubles, that is, evaded from payment of value added tax for May 2007 in the amount of 373,728.81 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for June 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 33,153 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1180677 .97 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1213831 rubles, that is, evaded from payment of value added tax for June 2007 in the amount of 1,180,677.97 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for July 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 32,013 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1364659 .32 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1396672 rubles, that is, evaded from payment of value added tax for July 2007 in the amount of 1,364,659.32 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for August 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 33,654 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1455882 .41 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1,489,536 rubles, that is evaded paying value added tax for August 2007 in the amount of 1,455,882.41 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for September 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 30,073 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1819309 ,12 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1849,382 rubles, that is evaded paying value added tax for September 2007 in the amount of 1,819,309.12 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>tax return for value added tax for October 2007, including in line 040 of section 00001 the amount of tax calculated for payment to the budget in the amount of 33,753 rubles, and in the final figure of line 220 of section 00003, included false information about the tax deduction in the amount of 1256125 .42 rubles based on a fictitious financial transaction with LLC according to invoice No. dated DD.MM.YYYY, in connection with which the amount of VAT payable to the budget should be indicated in line 040 of section 00001 in the amount of 1289878 rubles, that is, evaded from payment of value added tax for October 2007 in the amount of 1256125.42 rubles;

The illegal inclusion in tax returns for value added tax for the above tax periods, committed by S., according to the conclusion of the forensic tax examination No. dated DD.MM.YYYY, influenced the calculation of value added tax payable to the budget from the LLC reduction by an amount of no less than 7477,517.48 rubles in 2006, and by no less than 14,513,202.36 rubles in 2007, and a total of no less than 21,990,719.84 rubles.

He, S., in violation of the above norms of the tax legislation of the Russian Federation and the duties listed above, realizing his criminal intent aimed at evading taxes from the organization on an especially large scale, by including deliberately false information in tax returns, during the period from DD. MM.YYYY, but no later than DD.MM.YYYY and with DD.MM.YYYY, but no later than DD.MM.YYYY, using primary accounting documents falsified on behalf of fictitious LLC organizations, namely: contracts, invoices, acts of work performed (unified forms KS-2, KS-3), confirming the alleged execution of construction, installation and earthworks to the Company, with the help of the chief accountant of the Company, FULL NAME4, not aware of the criminal intent of S. and not involved in the commission of the specified crime, overstated the amount of the Company's expenses, including payments for fictitious financial transactions with the above organizations for allegedly carried out excavation and construction work, including knowingly false information in line 180 of section 00200 and terms 040 and 110 of section 00202 of income tax returns for 2006 and 2007 , having certified them with his personal signature, and then submitted them by post to the Federal Tax Service Inspectorate No.<адрес>, located at:<адрес>, ..., namely:

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>income tax return for 2006, including in line 180 of section 00200 the amount of tax calculated for payment to the budget in the amount of 26,263 rubles, and in the totals of lines 040 and 110 of section 00202 included deliberately false information about fictitious expenses of the Company for transfer of 41541763.72 rubles to the LLC for allegedly performed work, in connection with which the amount of income tax in line 180 of section 00200 should be indicated in the amount of 10018544 rubles, that is, he evaded paying income tax to the budget for 2006 in the amount of 9992280 .37 rubles;

At a time not established by the investigation, but no later than DD.MM.YYYY, by including deliberately false information in the tax return, he submitted to the Federal Tax Service of Russia No.<адрес>income tax return for 2007, without indicating the amount of income tax in line 180 of section 00200, and in the totals of lines 040 and 110 of section 00202 included deliberately false information about fictitious expenses of the Company for the transfer of 80,722,118.64 rubles to the address for allegedly work performed, in connection with which the amount of income tax in line 180 of section 00200 should be indicated in the amount of 18956990.31 rubles, that is, he evaded paying income tax to the budget for 2007 in the amount of 18956990.31 rubles.

The illegal inclusion of knowingly false information in income tax returns for the above tax periods, committed by S., according to the conclusion of the forensic tax examination No. dated DD.MM.YYYY, influenced the calculation of income tax payable to the budget from the LLC in the direction of reduction by an amount of no less than 9992280.37 rubles for 2006, and no less than 18956990.31 rubles for 2007, and a total amount of no less than 28949270.68 rubles.

As a result of the above actions, committed in 2006-2007, united by a single intent aimed at evading taxes from an organization on a particularly large scale, by including deliberately false information in tax returns, S. evaded paying value added tax in the amount of not less than 21990719.84 rubles and income tax in the amount of at least 28949270.68 rubles, and in total for a total amount of 50939 990.52 rubles exceeding 30000000 rubles, which in accordance with the note to Art. 199 of the Criminal Code of the Russian Federation is a particularly large size.

S. agreed with this accusation, which is justified and confirmed by the materials of the criminal case. Since the defendant S. fully admitted himself guilty of the act charged with him, petitioned for the use of a special procedure for the trial, which the lawyer and the state prosecutor agreed with, the court found out that his (S.) petition was submitted by him voluntarily, after consulting him with his defense lawyer, he The nature and consequences of his petition, which are clear to him, are explained, the court pronounces the verdict without a trial, qualifying the actions of the defendant S. under paragraph “b” of Part 2 of Article 199 of the Criminal Code of the Russian Federation (as amended by the Federal Law dated DD.MM.YYYY No. 383-FZ) as evasion of taxes from an organization by including in tax returns, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, knowingly false information, in an especially large amount.

When assigning punishment, in accordance with Art. 60 of the Criminal Code of the Russian Federation, the court takes into account: the nature and degree of public danger of the crime committed, information about the personality of the defendant, the impact of the imposed punishment on the correction of the defendant, on his state of health, as well as on the living conditions of his family.

S. has no previous convictions; for the first time committed an intentional serious crime in the field of economic activity; he is a citizen of the Russian Federation, has a registered place of residence, lives in<адрес>together with...; at the time of the commission of the crime incriminated against him, he was the general director of the company, which currently does not operate; He is not registered with a psychiatrist or narcologist; for health reasons, he has been diagnosed with a chronic disease: “...”.

The court recognizes as circumstances mitigating the defendant's punishment his full admission of guilt, repentance for his deeds, his state of health, as well as the fact that he has a dependent mother who is a group 3 disabled person.

There are no circumstances aggravating the defendant’s punishment in accordance with Article 63 of the Criminal Code of the Russian Federation.

Based on the above, taking into account the gravity, nature and social danger of the crime, the specific circumstances of the crime committed, the court believes that he should be sentenced in order to restore social justice, as well as in order to correct the convicted person and prevent him from committing new crimes in the form of a fine, without depriving him of holding certain positions or engaging in certain activities, taking into account the gravity of the crime committed, as well as the property and financial situation of the defendant and his family in accordance with Part 3 of Article 46 of the Criminal Code of the Russian Federation with payment by installments in certain installments for a period of up to three years.

Based on the above, guided by Art. 316 Code of Criminal Procedure of the Russian Federation, court-

Sentenced:

S. is found guilty of committing a crime under paragraph “b” of Part 2 of Article 199 of the Criminal Code of the Russian Federation, and sentences him to a fine in the amount of 200,000 (two hundred thousand) rubles to the state, without depriving him of holding certain positions or activities certain activities and on the basis of Part 3 of Article 46 of the Criminal Code of the Russian Federation with monthly installment payments in the amount of 20,000 (twenty thousand) rubles for 10 (ten) months.

The preventive measure for convicted S. is a written undertaking not to leave the place and proper behavior; after the sentence enters into legal force, it will be cancelled.

Explain to S. that in accordance with Part 5 of Article 46 of the Criminal Code of the Russian Federation, in the case of malicious evasion of payment of a fine imposed as the main punishment, it is replaced within the limits of the sanction provided for by the relevant article of the Special Part of the Criminal Code of the Russian Federation.

Physical evidence: documents stored in the case materials should be left with the case file for the entire period of storage of the latter.

The verdict can be appealed and protested in cassation in the Moscow City Court within 10 days from the date of its proclamation, in compliance with the requirements of Article 317 of the Code of Criminal Procedure. In case of filing a cassation appeal, the convicted person has the right to petition for his participation in the consideration of the criminal case by the court of cassation.

professional in Moscow

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

In cases where a person or group of persons does not fulfill their tax obligations, 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 during legal proceedings.

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

Individuals

There are several ways to evade taxes:

• Failure to submit income declarations within the deadlines established by the tax service;
• Conceal the true amount of income;
• They do not make timely payments as required by the Tax Code of the Russian Federation.

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

Starting from the age of 16, a citizen can be prosecuted by law if he is already legally 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 the true amount of their income.

The object of criminal acts is a state whose budget did not receive funds from a legal entity.

For organizations, higher standards have been set for large and extra-large sizes. Liability in the event of a criminal case is stricter.

The tax service is looking for debtors. Individuals and legal entities come under close scrutiny in the following circumstances:

Tax officers also pay attention to the accounts of individuals and organizations. Regular, unexplained and non-taxable additions result in additional scrutiny of the entity.

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

Evasion classification

Since 2017-2018, new amendments to these articles have been in force, tightening prosecution measures 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 evasion of taxes and (or) fees from organizations (legal entities).

The severity of the penalties applied depends on several factors: how long the person or group of people has been evading taxes, whether these actions were intentional, and the size of the debt.

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

Regulatory act	Art. 198 of the Criminal Code of the Russian Federation	Art. 199 of the Criminal Code of the Russian Federation
Definition 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.
Percentage of unpaid taxes from the amount	20%	50%
Composition of the crime	Failure to submit income declaration	Failure to submit an organization's income statement
		Providing knowingly false information about income

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

It seems difficult for the investigation to determine the exact date for the countdown of the statute of limitations, and therefore there is a chance for evaders to escape unpunished.

The consequences of tax evasion are also contained in the articles of the Criminal Code.

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

• This is the first prosecution for tax evasion;
• The subject has fully paid off the tax debt.

In other cases, liability for tax evasion occurs:

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

If the tax service suspects a person or organization of tax evasion, a criminal case is initiated.

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

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

An additional penalty is imposed, the severity of which is determined based on the amount of debt and the presence of mitigating/aggravating circumstances.

Tax evasion from an organization (judicial practice under Article 199 of the Criminal Code of the Russian Federation)

The formation of fictitious document flow, the production of false documents, the use of dummies to create schemes to evade paying taxes to the budget can be fraught not only with tax audits and communication with tax service employees, but also with very real criminal penalties under Article 199 of the Criminal Code of the Russian Federation. Today's review presents a selection of judicial practice in criminal cases related to the application of Article 199 of the Criminal Code of the Russian Federation, where the organizers of such schemes were found guilty and sentenced to various types of punishment. To avoid such mistakes, read about the circumstances of the cases in the material below.

1. Annamatov A.M. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

The actual head of Fundament LLC, Annamatov A.M., and then the director of Fundament LLC, deliberately used a scheme for concluding fictitious transactions, creating fictitious document flow, cash settlements with fake LLC ElitStroy and LLC IC GarantStroyInvest in order to obtain unfounded tax benefit for LLC “Fundament” due to unlawfully inflating the amount of expenses on transactions with the specified shell organizations, reducing profits and evading income tax from LLC “Fundament”.

The expenses of LLC “Fundament” included work reflected in the accounting of LLC “Fundament” as performed by contractors LLC “ElitStroy” and LLC IC “GarantStroyInvest”,

Annamatov A.M. knowing for certain that in transactions with the front LLC "Elitstroy" and LLC IC "GarantStroyInvest" no contract services were provided and the above work was actually performed by employees of LLC "Fundament", as well as unidentified individuals, in order to evade payment of tax on profit deliberately used false documents on financial and economic transactions with the above-mentioned dummy organizations - acts of acceptance of work performed as supporting documents to obtain an unjustified tax benefit for income tax for LLC "Fundament".

So, one of the episodes of the crime is that Annamatov A.M. gave instructions to an accountant who was not aware of the manager’s criminal intentions to enter deliberately false information in the income tax return. The accountant entered in line “2,030” of the income tax return, deliberately false information about expenses that reduce the amount of income from sales in the amount of 97,388,269 rubles, indicating expenses taking into account the cost of work performed under the specified acts of acceptance of work performed dummy organizations in the amount of 96,684,907 rubles, but should have indicated 57,526,000 rubles, which led to an underestimation of the amount of income tax calculation, and deliberate evasion of income tax for 2011 in the amount of 7,831,781 rubles.

Defendant Annamatov A.M. He fully admitted his guilt in the crime, agreed with the charges brought in full and supported his earlier request to consider the case in a special manner, that is, with a verdict without a trial.

Annamatov A.M. found guilty of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to three years of suspended imprisonment ( Verdict of the Zaeltsovsky District Court of Novosibirsk No. 1-386/2015 dated October 15, 2015 in case No. 1-386/2015).

2. Salyavin V.M. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

Salyavin V.M. committed tax evasion by including deliberately false information in tax returns, committed on an especially large scale.

Salyavin V.M. To organize the financial activities of the Company, two legal entities were registered. The participants and directors of these companies were persons who agreed to provide their passports and sign the relevant documents for a monetary reward.

Salyavin V.M. from the current account of the Company, of which he was the head, he transferred funds to the accounts of the created companies - allegedly to pay for purchased goods on the basis of fictitious sales contracts. However, the goods did not actually arrive.

In continuation of the implementation of his criminal intent, aimed at evading taxes by an organization on an especially large scale, Salyavin V.M., knowing reliably about the true income and expenses incurred by the organization, as well as about the fictitiousness of financial and economic relations with registered companies, introduced VAT tax returns knowingly provided false information about tax deductions provided to the Federal Tax Service, which led to an overstatement of VAT tax deductions and evasion of VAT by the organization.

Salyavin V.M. found guilty of committing a crime under paragraph “b”, part 2 p. 199 of the Criminal Code of the Russian Federation, and he was sentenced to imprisonment for a period of 2 years without deprivation of the right to hold certain positions or engage in certain activities. Based on Art. 73 of the Criminal Code of the Russian Federation, the court decided to consider the imposed punishment suspended with a probationary period of 2 (two) years ( Verdict of the Oktyabrsky Court of Novosibirsk in case No. 1-12-2013 dated January 28, 2013.)

Similar circumstances occurred in case No. 1-512/2015: Slobodyan E.E. used fictitious transactions and document flow in order to obtain unjustified tax benefits by unlawfully inflating VAT tax deductions for transactions with front organizations. The defendant was found guilty of committing a crime under paragraph “b” of Part 3 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to imprisonment for a period of one year suspended without deprivation of the right to hold certain positions and engage in certain activities ( Verdict of the Oktyabrsky District Court of Novosibirsk in the case).

3. Ganbaev G.A. O. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

Ganbaev G.A.o., was the director and sole founder of the limited liability company.

During the period of activity from 01.01.2008 to 31.12.2010, the director Ganbaev G.A.o. deliberately used a scheme for concluding fictitious transactions, creating fictitious document flow, cash settlements with dummies in order to obtain unjustified tax benefits for the Company due to illegal overstatement of tax VAT deductions for transactions with the indicated shell organizations and evasion of VAT from the Company.

Between the Company represented by Director Ganbaev G.A.o. and shell companies represented by nominee directors entered into fictitious subcontract agreements.

At the direction of the head of the Company Ganbaev G.A.o. The chief accountant, who was not aware of the criminal intent of G.A.O. Ganbaev, included deliberately false information about the amount of taxes payable to the budget in the tax returns.

Thus, in the period from 01.01.2008 to 31.12.2010 Ganbaev G.A.o. being the head of the Company, realizing the criminal intent to evade taxes - value added tax, on an especially large scale, knowing about the fictitiousness of financial and economic relations with counterparties and the falsity of invoices issued on behalf of these organizations to the Company for non-existent supplies of goods and provision of services, in violation of deliberately entering false information into the VAT return for the 1st quarter of 2008, underestimating the amount of VAT payable to the budget by RUB 498,067.

Ganbaev admitted guilt and filed a motion to consider the case in a special manner. Found guilty of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

A fine of 330,000 rubles was imposed ( Verdict of the Leninsky District Court of Novosibirsk dated January 24, 2014 in case No. 1-65/2014).

4. Khodzinsky V.V. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

Khodzinsky V.V., being the head of Trans-Service LLC, committed an intentional crime in the field of economic activity.

The actual head of Trans-Service LLC is V.V. Khodzinsky. a scheme was deliberately used for concluding fictitious transactions, creating fictitious document flow, cash settlements with dummy legal entities in order to obtain unjustified tax benefits through unlawfully inflating VAT tax deductions for transactions with the indicated dummy organizations and evading VAT payment from Trans-Service LLC .

The head of Trans-Service LLC, V.V. Khodzinsky, implementing the criminal intent to evade taxes, incl. VAT, in an especially large amount, from Trans-Service LLC, knowing with certainty about the fictitiousness of financial and economic relations between organizations and invoices issued on behalf of these organizations to Trans-Service LLC for non-existent transport services provided, in violation of Art. .57 Constitution of the Russian Federation, clause 1, article 23, clause 1, clause 2, clause 8 of art. 171, clause 1, clause 6 of Art. 172 of the Tax Code of the Russian Federation, paragraph 1 of Art. 6 of the Law of the Russian Federation “On Accounting” No. 129-FZ, deliberately gave instructions to the chief accountant, who was unaware of his criminal intentions, to enter deliberately false information in the VAT returns, after which the latter entered in the VAT tax return for the 1st quarter of 2010, submitted to the Federal Tax Service Russia, deliberately false information about the amount of tax deductions for VAT.

Khodzinsky was found guilty of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to imprisonment for a period of two years suspended without deprivation of the right to hold certain positions or engage in certain activities ( Verdict of the Oktyabrsky District Court of Novosibirsk dated April 11, 2016 in case No. 1-12/2016).

5. Rtishchev V.M. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

Rtishchev V.M., being the founder and director of the ANO "Regional Center for Industrial Safety", according to the Charter - the sole head of the taxpayer organization, deliberately evaded payment of value added tax and profit tax from the organization.

ANO "Regional Center for Industrial Safety", represented by director Rtishchev V.M., being under the general taxation regime and recognized in accordance with Art. 143, 246 of the Tax Code of the Russian Federation, the taxpayer of value added tax and income tax carried out work on its own to conduct industrial safety examinations of technical devices, design documentation, buildings and structures.

At the same time, Rtishchev V.M. used statutory, registration and other title documents, information about the current account, seals and forms with the details of fictitious counterparties, including fictitious primary accounting documents reflecting non-existent financial and economic relations between the ANO "Regional Center for Industrial Safety" and a number of fictitious organizations , thereby creating the appearance of a financial and economic relationship between the ANO “Regional Center for Industrial Safety” and fictitious counterparties.

Rtishchev V.M. included in the tax returns of the organization for value added tax for 2011-2013 and income tax for 2011-2013 deliberately false information about the amounts of taxes payable to the budget, by increasing tax deductions for value added tax allegedly for costs incurred when payment for work, as well as knowingly false information about the composition of expenses that reduce the amount of income.

These tax returns were submitted to the Federal Tax Service.

Rtishchev V.M. agreed with the charges brought against him, asked to apply a special procedure for making a judicial decision.

Rtishchev was found guilty of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to two years of suspended imprisonment with a probationary period of two years ( Verdict of the Central District Court of Kemerovo dated July 4, 2016 in case No. 1-452/2016).

6. Stepanchenko A.M. was accused of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation.

Stepanchenko, being, together with two other persons, a co-founder of Stroytorg LLC, was also the director of the specified legal entity.

As the sole head of the organization, Stepanchenko deliberately evaded payment of value added tax by including deliberately false information in the tax returns for value added tax, committed on a large scale.

LLC "Stroytorg" carried out financial and economic activities for the acquisition of inventory assets, including construction materials, transport services for their delivery, with a view to their further sale.

Stepanchenko used statutory, registration and other title documents, information about the current account, as well as seals and forms with the details of the fictitious counterparty LLC "Invekt", including fictitious primary accounting documents reflecting the financial and economic relations between LLC "Stroytorg" that were insignificant in reality. and Invekt LLC, namely on behalf of Invekt LLC for the acquisition of inventory and transport services.

With the help of the chief accountant of Stroytorg LLC, who was misled about the true intentions of Stepanchenko, who was not involved in the commission of this crime, who accepted fictitious documents for accounting and displayed them in the accounting and tax records of Stroytorg LLC, Stepanchenko deliberately included invoices from of this organization in the purchase books of Stroytorg LLC, and also included in the tax returns of Stroytorg LLC for value added tax for the 1st, 2nd, 3rd, and 4th quarters of 2013, the 1st quarter of 2014, deliberately false information about the amounts of tax payable to the budget.

Steanchenko instructed the chief accountant, who was not involved in the commission of this crime, to send tax returns to the Federal Tax Service.

Stepanchenko fully admitted his guilt and filed a motion to consider the case as a special proceeding.

Stepanchenko was found guilty of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to a fine to the state in the amount of 150,000 rubles ( Verdict of the Central District Court of Kemerovo dated January 14, 2016 in case No. 1-103/2016).

7. Shulyaev A.N. was accused of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation.

Shulyaev was the only participant and director of Yurgavtortsvetmet LLC, which applied a simplified taxation system, the object of taxation being income.

Shulyaev A.N., being a director, carrying out business activities in the wholesale trade of waste and scrap, with direct intent aimed at evading payment of the single tax paid in connection with the application of the simplified taxation system, on a large scale, by deliberately including in tax returns false information, the presentation of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, committed a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation.

Thus, Shulyaev, with the help of an accountant who was misled as to his true intentions, reflected in tax returns for the single tax paid in connection with the application of the simplified taxation system information about the organization’s income in an amount less than what was to be reflected, that is, he entered into tax returns for the specified period is knowingly false information.

Shulyaev fully admitted his guilt and asked for a verdict without a trial.

Shulyaev was found guilty of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation, a fine was imposed with payment in installments for a period of 50 months.

Also, the amount of damage caused by his non-payment of tax was recovered from Shulyaev in favor of the Federal Tax Service ( Judgment of the Yurga City Court dated October 13, 2014 in case No. 1-356/2014).

8. Kanapin A.P. was accused of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation.

Kanapin was the director of TSIA-Metalist LLC.

Kanapin deliberately underestimated the tax base, instructing subordinate accounting employees to enter deliberately false information in the organization’s tax returns, organized and used a scheme for concluding fictitious transactions by creating fictitious document flow, cash settlements with the organization - MetalTradeService LLC.

Kanapin fully admitted his guilt and filed a motion to consider the case in a special manner.

Kanapin was found guilty of committing a crime under paragraph “b” of Part 2 of Art. 199 of the Criminal Code of the Russian Federation, he was sentenced to two years of suspended imprisonment with a probationary period of two years ( Verdict of the Sovetsky District Court of Tomsk dated October 7, 2015 in case No. 1-355/2015).

9. K. was accused of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation.

K., being the director of a limited liability company, committed tax evasion from the organization by including deliberately false information in the tax return on a large scale.

The company carried out the work on its own, while K. used charter, registration and other title documents, information about the current account, seals and forms with the details of the organization - a fly-by-night company to reflect non-existent business transactions with this company. These actions led to an illegal increase in tax deductions, leading to a decrease in tax amounts.

Defendant K. fully admitted his guilt in committing the crime and petitioned for the use of a special procedure for making a court decision.

Found guilty of committing a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation. A fine of 130,000 rubles was imposed. ( Verdict of the Central District Court of Novokuznetsk dated January 28, 2014 in case No. 1-117/2014).

Other useful materials related to the consequences of violating the obligation to pay taxes, fees and risk minimization:

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