Art. 198 of the Criminal Code. Tax avoidance. In the Internet
Jean, you painted in detail what would be in the worst case, if attracted for illegal business on the Internet. And what about tax evasion? The same garbage?
This, but not so.
Article 198 of the Criminal Code of the Russian Federation. Tax evasion and (or) fees from an individual
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Tax / tax evasion from an individual can be accomplished in two ways:
• failure to submit a declaration
• inclusion in the declaration of knowingly false information.
If someone is confused by the "knowingness" - do not worry. Knowing, alas, in our law enforcement practice is always seen!
What is the tax? In 99% of cases - NDFL. Tax on personal income, which is paid at different rates - and 13% and 35% ...
What is income in this case? You sold the site, the domain, someone paid you for your studies, you got a prize on a TV show, etc. In some cases, this tax will be paid for you by the source of this income - the tax agent. In some cases, you must make your own tax calculations, fill out a declaration. By April 30 of the following year, file it with the tax inspectorate and pay this tax by July 15.
So, in the most simplified form, the punishment under article 198 of the Criminal Code of the RF can be represented as follows:
At once I will say that this table somewhat simplifies the situation with calculations. For example, taxes should be more than 10% and 20% of the total tax, otherwise the amount of taxes is somewhat different, etc. But the general scheme is correct.
The amount of taxes is calculated for 3 years in a row.
It is important to note that since 2003, a note was deleted from the Criminal Code, which allowed the suspect / accused under certain conditions (“for the first time”, payment of tax, help in disclosure) to avoid criminal liability. Now there is no such possibility.
Yours, Jean Valjean
This, but not so.
Article 198 of the Criminal Code of the Russian Federation. Tax evasion and (or) fees from an individual
')
Tax / tax evasion from an individual can be accomplished in two ways:
• failure to submit a declaration
• inclusion in the declaration of knowingly false information.
If someone is confused by the "knowingness" - do not worry. Knowing, alas, in our law enforcement practice is always seen!
What is the tax? In 99% of cases - NDFL. Tax on personal income, which is paid at different rates - and 13% and 35% ...
What is income in this case? You sold the site, the domain, someone paid you for your studies, you got a prize on a TV show, etc. In some cases, this tax will be paid for you by the source of this income - the tax agent. In some cases, you must make your own tax calculations, fill out a declaration. By April 30 of the following year, file it with the tax inspectorate and pay this tax by July 15.
So, in the most simplified form, the punishment under article 198 of the Criminal Code of the RF can be represented as follows:
At once I will say that this table somewhat simplifies the situation with calculations. For example, taxes should be more than 10% and 20% of the total tax, otherwise the amount of taxes is somewhat different, etc. But the general scheme is correct.
The amount of taxes is calculated for 3 years in a row.
It is important to note that since 2003, a note was deleted from the Criminal Code, which allowed the suspect / accused under certain conditions (“for the first time”, payment of tax, help in disclosure) to avoid criminal liability. Now there is no such possibility.
Yours, Jean Valjean
Source: https://habr.com/ru/post/57388/
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