SK of Russia in Smolensk region warned of criminal liability for tax crimes
Investigative Department of the Investigative Committee of Russia in the Smolensk region reminded citizens and businesses about the inadmissibility of tax evasion
The Investigative Department of the Investigative Committee of Russia in the Smolensk region reminded citizens and businesses about the inadmissibility of tax evasion. Tax crimes are intentional actions that damage the budgetary system, which limits the financing of social programs and infrastructure.
The most frequent violations include:
Tax evasion by individuals (Article 198 of the Criminal Code) and organizations (Article 199 of the Criminal Code);
Failure to perform duties of a tax agent (Article 199.1 of the Criminal Code);
Concealment of funds or property from recovery (Article 199.2 of the Criminal Code).
Penalties range from heavy fines to imprisonment.
To avoid criminal liability, the agency recommends transparent accounting, compliance with reporting deadlines, use electronic services of the Federal Tax Service, pay taxes on time and avoid dubious schemes.
An important condition is the possibility of release from prosecution: according to Articles 24, 28.1 of the Criminal Procedure Code of the Russian Federation and 76.1 of the Criminal Code of the Russian Federation, the criminal case will not be initiated or will be terminated if the offender fully repays the arrears, as well as pays penalties and fines. The main purpose of the investigation is to compensate the damage caused to the state.
