The Tax Code of the Russian Federation establishes the obligation of economic entities to make contributions to the budget. In this case, persons must provide documentary reports. For tax evasion established liability. Consider further what threatens the intruder. 
What is the difference between Articles 198, 199 of the Criminal Code of the Russian Federation?
In the Tax Code, the obligation to make budgetary deductions applies to both organizations and individuals. In Art. 198 of the Criminal Code of the Russian Federation establishes liability for citizens who have not confirmed the fact of its implementation. The following codex standard defines the punishment for organizations.
Responsibility for individuals
Evasion from tax payments or fees by not submitting a declaration or other documents, the presentation of which is mandatory under the law, shall be punished:
- Cash recovery, the size of which is from 100 to 300 tons or equal to income (salary) for 1-2 g.
- Forced labor up to 1 g.
- Arrest up to six months.
- Imprisonment up to 1 g.
Similar liability is determined by Art. 198 of the Criminal Code of the Russian Federation when submitting a declaration or other documents in which there is obviously information that does not correspond to reality. The punishment is charged with the commission of the commission of the specified acts on a large scale. In h. 2 Article. 198 of the Criminal Code of the following liability:
- A fine of 200-500 t. or in the amount of cash receipts (salary) for 1.5-3 g.
- Forced work.
- Imprisonment.
The duration of the last two sentences is up to 3 years. The specified liability occurs in the commission of acts covered by Part 1 of Art. 198 of the Criminal Code in the amount considered to be particularly large.
Notes
The large one is the amount equal to the amount of taxes of more than 600 thousand rubles. for three years (financial) in a row, provided that the unpaid portion is more than 10% of the amount due for deduction or exceeds 1.8 million rubles, especially large - more than 3 million rubles. for 3 years, if the share of arrears is more than 20% of the fees to be sent to the budget, or more than 9 million rubles. An entity may be exempt from liability under certain circumstances. In particular, if the offenses under Art. 198 of the Criminal Code, the person committed for the first time and fully deducted the amount of interest and arrears. He must also pay the fine, the amount of which is determined in the Tax Code. 
Art. 198 of the Criminal Code with comments
Acts covered by the rule in question may be committed by intentional acts. In particular, this refers to the deliberate inclusion of knowingly inaccurate information in the declaration and other documents. The culprit may violate the law and inaction - not to provide mandatory reporting to the supervisory authority. The actual non-payment of taxes within the time period established by law is considered as the moment of the end of the crime. This means that in the case of the submission of a declaration and other binding documents containing false data, it is not regarded as a completed unlawful act. If the entity did not send the reporting or made false (knowingly) information into it, including when submitting to the inspection an application for its amendment, after the deadline for its submission, but before the expiration of the period specified in the law, made a mandatory deduction, refusing voluntarily and definitively from bringing the act to the end, in its actions there is no composition of art. 198 of the Criminal Code. 
Fake information
By including deliberately inaccurate data in the reporting documents, it is necessary to understand the deliberate introduction of any information that is not true.This information relates to the object of taxation, the calculation of the base, the availability of benefits or deductions and other facts that are important for the proper calculation and payment of taxes.
Subjective part
Crimes covered by Art. 198 of the Criminal Code, committed with direct intent. When considering the issue of its availability, it is necessary to take into account the circumstances set forth in Art. 111 Tax Code, in accordance with which excluded guilt in violation. The subject is a sane citizen of 16 years, who is required by law to make mandatory contributions to the budget, as well as to submit reports to the supervisory authority within the prescribed period. Another person may also be guilty, carrying out representation in the commission of actions regulated by the Tax Code. 
Important point
In cases where an entity actually carrying out entrepreneurial activity with the help of a nominee (for example, through an unemployed person, formally registered as an individual entrepreneur), avoided making mandatory deductions to the budget, his behavior is qualified according to the considered norm as the actions of an executor. Fake citizen, in accordance with Part 4 of Art. 34 of the Criminal Code, is an accomplice if he realized that he was participating in an unlawful act.
Disclaimer
In paragraph 2 of the notes to the considered norm, the conditions for the removal of punishment from the subject with his active repentance are defined. In accordance with judicial practice, the person who committed the crime for the first time is a citizen who has carried out one or several identical illegal acts, for none of which he has previously been convicted, or the sentence has not come into effect. Among the conditions under which the subject can be exempted from punishment, there is a duty to fully repay the amount of arrears, penalties and fines. The performance of all these actions will mean that the person compensates for the damage in accordance with the amount of arrears determined by the control body in the act that came into force on penalties, fines and penalties, not only accrued under the Tax Code, but also reflected in the decision of the Federal Tax Service or the expert opinion on case. Otherwise, the subject, having paid monetary penalties on his own in a smaller than appropriate amount, unreasonably expects to be released from punishment.