All citizens and firms must pay numerous taxes. They depend on the amount of property available and the tax system chosen. Many people and even companies are trying in different ways to avoid paying fees. Such actions are illegal, therefore, if a violation is discovered by employees of the Federal Tax Service, the taxpayer is held liable for tax evasion. Penalties vary for individuals and companies, but are considered harsh. As a result, you will have to pay a large amount of money due to accrued fines and penalties.
What is tax evasion?
Tax evasion is a process in which a citizen or company refuses, for various reasons, to pay the full amount of the fee. This is usually due to concealment of income or the inclusion of false information in the declaration.
Based on Art. 199 of the Criminal Code, criminal liability for a negligent taxpayer occurs only if a large amount of funds has been concealed from the tax service.
Dodging Methods
In Russia, tax evasion is implemented by taxpayers in various ways. The most popular of them:
- Destruction or substitution of invoices or other documentation;
- distortion or elimination of primary documents, which leads to the absence in these securities of the actual size of net profit;
- the proceeds from the sale of goods are carried out in a smaller amount or are not recorded at all in the documentation of the enterprise;
- the company transfers goods with invoices to another organization;
- as soon as payment is made by the buyer in the form of a cash amount, the documentation is destroyed or adjusted.
Using the above actions, organizations quite easily and quickly reduce their profits and revenue from documents. Even individuals can use different tricks to avoid taxation. For example, tax evasion by an individual may consist in the absence of an official lease if a citizen receives income from the rental of his property.
In fact, there are many ways in which firms and citizens can violate tax laws. It is usually applied for this punishment within the framework of the Tax Code, but in specific and complex situations criminal liability may be used.
Signs of crime
According to the Criminal Code, tax evasion is a serious crime, which is accompanied by deception of specialists of state institutions. According to Art. 198 and Art. 199 of the Criminal Code, the main signs of such a crime include:
- actions related to concealment of income are purposefully performed by companies and persons over 16 years of age;
- deliberately, the citizen or representative of the company did not submit the necessary documentation to the Federal Tax Service for the correct calculation of the fee;
- as a result of the actions taken, the necessary amount of funds was not transferred to the state budget;
- the amount of such arrears should be large or especially large.
As follows from the Criminal Code, tax evasion is a crime if an individual hides more than 600 thousand rubles. for three years, and an amount exceeding 3 million rubles is considered a particularly large amount.
For companies of large size, unaccounted income from 2 million rubles is considered. for three years, and especially large is the amount of 10 million rubles.
If the damage caused to the state is lower than the above values, then liability is applied under the Tax Code. It is represented by fines and penalties.If a person planned to conceal income, but changed his mind before the due date, he is not held liable for the lack of corpus delicti.
Popular schemes
Tax evasion by individuals and firms can be realized through various illegal schemes. All such schemes are well known to employees of the Federal Tax Service, therefore, during taxpayer verification, they often reveal various discrepancies.
The most common schemes include:
- the opening of one-day firms, where funds are transferred for various services that are not actually provided, after which the money is withdrawn from the account and the company is closed;
- registration of IP for persons who are misled or do not realize the consequences of their actions;
- attraction of small credit organizations for illegal cash withdrawal;
- transferring funds to accounts opened with individuals, for example, a person in a bank opens a deposit where the company transfers money, after which the citizen closes the deposit, withdrawing all funds;
- the use of capital in the process of buying an apartment, which is then converted into commercial real estate used to generate income;
- conclusion of fictitious transactions on the basis of which real estate is bought or sold.
All of the above actions are illegal, so violators are held accountable.
Who does the punishment apply to?
Tax evasion is a serious offense or a crime depending on the amount of damage caused to the state. The following persons are liable:
- enterprises;
- physical person;
- individual entrepreneurs;
- officials working in organizations.
Punishments for different offenders are significantly different. If the crime is committed by a company, then a fine is imposed not only for the enterprise itself, but also for officials, since it is people who are involved in the implementation of various illegal schemes, the main purpose of which is to avoid taxation.
Penalties under the Tax Code
If tax evasion is an offense, since a small amount of funds represented by income is hidden, then a penalty of fines is applied. In this case, the violator is obliged in any case to transfer the unpaid tax to the Federal Tax Service. The main penalties include the following:
- if the declaration has not been submitted to the tax service within the established time limits, then 5% of the tax amount is paid, but not less than 1 thousand rubles. and not more than 30% of the amount of the fee;
- if the taxpayer accidentally underestimated the size of the payment or incorrectly calculated the tax, then a fine of 20% is paid;
- if there is evidence that the fee was underestimated intentionally, then the size of the fine increases to 40%.
After paying the fine, you will have to re-make the calculations in order to contribute the required amount of funds to the state budget.
Sanctions on the Code of Administrative Offenses
Administrative liability applies if the taxpayer does not submit a declaration to the Federal Tax Service within the established time frame. In this case, the punishment is used for a specific violator who is an official of the company.
The culprit is punished by a fine, the amount of which is in the range from 300 to 500 rubles.
Criminal Penalties
Responsibility for tax evasion can be criminal if, due to the actions of taxpayers, a large or especially large amount of funds is not transferred to the state budget. The following types of punishments are provided for:
- for individuals, a fine of up to 300 thousand rubles is provided, which can be replaced by imprisonment for one year;
- if there is evidence of the concealment of income on an especially large scale, then the fine will increase to 500 thousand rubles, and imprisonment for three years can also be applied;
- if the culprit is the company, then a fine of up to 300 thousand rubles is applied to officials.or imprisonment for two years;
- additionally responsible persons working in the company cannot in the future for a long time occupy leadership positions and engage in entrepreneurial activity;
- if it is confirmed that the crime was committed by a group of persons who are employees of the same enterprise, then a fine of up to 500 thousand rubles is applied to each. and imprisonment for three years.
A specific type of punishment within the framework of the Criminal Code is assigned only by the court, for which a trial is mandatory. Since the measures applied are really tough and specific, all taxpayers must responsibly approach their obligation to pay different fees.
Features for individuals
Tax evasion is recorded not only by different companies, but also by individuals. Citizens often simply do not want to pay transport, property and land taxes. Therefore, the following nuances are taken into account:
- taxes are calculated by direct tax inspectors, after which citizens receive only receipts ready for payment;
- the calculation is based on the value of the property represented by real estate or land;
- when determining the transport tax, the power of the vehicle is applied;
- due to such rules, it is rather difficult to shelter your property or income;
- usually violations are recorded if a citizen buys any property, but does not register it with the Rosreestr or the traffic police;
- but due to such actions there is a possibility that a person may lose the purchased values.
If citizens do not pay fines in a timely manner, then they will have to pay a fine of 20 to 40%, depending on whether the violation is intentional or not. An additional penalty is charged in the amount of 1/300 of the Central Bank refinancing rate. Therefore, it is advisable for citizens to abandon tax evasion. Individuals are not charged too large fines, but they can worsen the financial condition of any person.
Limitation period
This period depends on the severity of the offense or crime, so the following rules are considered:
- according to the Criminal Code, it is possible to hold violators accountable for three years, and the term begins from the moment the specific tax period in which the crime was committed;
- the opportunity to conduct a tax audit is available only for three years, although this period can be extended if there are good reasons or the case is delayed by the taxpayer;
- if the tax service’s requirements for tax payment or transfer of the declaration are not fulfilled, then the FTS can only charge a fine within two months, and apply to the court for enforcement within six months.
The penalty for tax evasion is considered significant for both companies and individuals, therefore, all taxpayers should be responsible for their main tax obligations.
Conclusion
Tax evasion is an illegal process that is carried out using different methods and unique schemes. The process can be implemented by firms and individuals. Citizens and companies are held accountable for such actions, and it can be administrative, tax or criminal.
For the concealment of large or especially large incomes, officials are required to pay significant fines, which can be replaced by a prison term, so it is advisable to refuse to deceive the state.