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Fiscal offences
62 articles on economic offences are covered under chapter 22 of the Tax Code of Russia. The following four of them are focused on fiscal offences:
Article 198. Evasion of taxes, fees payable by natural person, and (or) insurance premium payments due from individual payer;
Article 199. Evasion of taxes, fees payable by the company, and (or) insurance premium payments due from public payer;
Article 199.1. Breach of tax agent duties;
Article 199.2. Concealment of funds or assets of the company or individual entrepreneur, which should be used to collect tax in default, fees, insurance premium payments.
According to the Judicial Department at the Supreme Court of the Russian Federation , 273 sentences under these articles were given for 6 month of 2018.
It is worth reminding the content of the articles and punishments for offences:
| Article | Description | Sanctions | ||
| fine, thousand RUB. | forced labor | imprisonment | ||
| Part 1 Art. 198 | Evasion of taxes, fees, insurance premium payments due from natural person on a large scale, i.e. at the amount exceeding 900 thousand rubles for the period of up to 3 consecutive financial years, provided that the share of unpaid amounts exceeds 10% of total payable amount, or at the amount exceeds 2 million rubles. | 100 - 300 | up to 1 year | up to 1 year |
| Part 2 Art. 198 | Evasion of taxes, fees, insurance premium payments due from natural person on a grand scale, i.e. at the amount exceeding 4,5 million rubles for the period of up to 3 consecutive financial years, provided that the share of unpaid amounts exceeds 20% of total payable amount, or at the amount exceeds 13,5 million rubles. | 200 - 500 | up to 3 years | up to 3 years |
| Part 1 Art. 199 | Evasion of taxes, fees, insurance premium payments due from company by failure to submit tax return (calculation) or other documents being mandatory to submit, or by inclusion of false information in the tax return (calculation) or such documents on a large scale, i.e. at the amount exceeding 5 million rubles for the period of up to 3 consecutive financial years, provided that the share of unpaid amounts exceeds 25% of total payable amount, or at the amount exceeds 15 million rubles. | 100 - 300 | up to 2 years | up to 2 years |
| Part 2 Art. 199 | Evasion of taxes, fees, insurance premium payments due from company by failure to submit tax return (calculation) or other documents being mandatory to submit, or by inclusion of false information in the tax return (calculation) or such documents, committed by a group of persons on the basis of prior agreement or on a grand scale, i.e. at the amount exceeding 15 million rubles for the period of up to 3 consecutive financial years, provided that the share of unpaid amounts exceeds 50% of total payable amount, or at the amount exceeds 45 million rubles. | 200 - 500 | up to 5 years | up to 6 years |
| Part 1 Art. 199.1 | Self-interest breach of tax agent duties for the calculation, withholding or transfer of taxes and fees to be calculated, as well as withheld from the taxpayer and transfer to the appropriate budget, committed on a large scale, i.e. at the amount exceeding 5 million rubles for the period of up to 3 consecutive financial years, provided that the share of uncalculated, not withheld or not transferred taxes and fees exceeds 25% of total payable amount, or at the amount exceeds 15 million rubles. | 100 - 300 | up to 2 years or detention for up to 6 months | up to 2 years |
| Part 2 Art. 199.1 | Self-interest breach of tax agent duties for the calculation, withholding or transfer of taxes and fees to be calculated, as well as withheld from the taxpayer and transfer to the appropriate budget, committed on a grand scale, i.e. at the amount exceeding 15 million rubles for the period of up to 3 consecutive financial years, provided that the share of uncalculated, not withheld or not transferred taxes and fees exceeds 50% of total payable amount, or at the amount exceeds 45 million rubles. | 200 - 500 | up to 5 years | up to 6 years |
| Part 1 Art. 199.2 | Large-scale concealment of funds or assets of the company or individual entrepreneur, which should be used to collect tax in default, fees, insurance premium payments | 200 - 500 | up to 3 years | up to 3 years |
| Part 2 Art. 199.2 | Grand-scale concealment of funds or assets of the company or individual entrepreneur, which should be used to collect tax in default, fees, insurance premium payments | 200 - 500 | up to 5 years | up to 7 years |
If those committed crimes under these articles for the first time, they will be exempted from criminal liability in case of payment of arrears and corresponding penalties in full, as well as fine at the amount determined by the Tax Code of the Russian Federation.