Organization tax evasion. Tax evasion from the organization Article 199 tax evasion
The Criminal Code provides for several articles establishing penalties for tax crimes. The likelihood of being held liable does not depend on the scale of operations or the size of the firm.
intent
It is a mandatory feature of any tax crime. The intent may be:
- Direct. In this case, the subject understands the social danger of behavior, foresees the likelihood or inevitability of consequences, and desires their occurrence.
- Indirect. In such a situation, the citizen also understands the social danger of behavior, foresees the likelihood of consequences. At the same time, he does not want, but consciously allows them or treats them with indifference.
Severity
It depends on the level and nature of public danger. Minor acts include:
- Evasion of taxes / fees by the organization, committed on a large scale. Responsibility is established by Art. 199 of the Criminal Code of the Russian Federation, part 1.
- Failure in personal interests to fulfill the obligations of a tax agent on a large scale. Punishment is provided for in Art. 199.1, part 1.
A medium-heavy act is considered to be the concealment of money or property of an individual entrepreneur / legal entity, which must be used to collect mandatory payments. Responsibility for it is established by Art. 199.2 of the Criminal Code of the Russian Federation. Severe include evasion of taxes / fees by a group of citizens who have previously agreed or in amounts considered especially large. Punishments for such acts are provided for in the second part of Art. 199 of the Criminal Code of the Russian Federation.
Consequences
For crimes under Art. 199 of the Criminal Code of the Russian Federation in the new edition, a large amount is considered equal to 500,000 rubles, calculated within 3 years in a row. At the same time, the share of non-deductible payments must exceed 10% of the amounts payable, or exceed 1.5 million rubles. A particularly large amount of debt is considered to be more than 2.5 million rubles for three financial years. At the same time, the volume of unpaid fees/taxes exceeds 20% of the amounts to be deducted, or 7.5 million rubles. For acts under Art. 199.2, a large amount is more than 250 thousand rubles, especially large - over 1 million rubles.
statute of limitations
Liability may be held within:
- 2 years - for acts of minor gravity;
- 6 years - with moderate assaults;
- 10 years - for serious crimes.
A citizen found guilty is considered convicted from the date the verdict enters into force and until the removal / expiration of the conviction. If the subject has already been prosecuted before, but served a sentence, this circumstance does not affect the qualification and does not act as an aggravating one. When resolving the issue of relapse, this fact is also not taken into account.
Art. 199 of the Criminal Code of the Russian Federation (2016)
The norm establishes liability for large-scale evasion of fees/taxes by an organization. According to part 1 of Art. 199 of the Criminal Code of the Russian Federation, this act entails:
- Fine in the amount of 100-300 thousand rubles or income for 1-2 years.
- Arrest for 4-6 months.
- Up to 2 years in prison. Additionally, it is allowed to impute a ban on the implementation of activities / replacement of posts established by a judge for up to 3 years.
If the deeds are committed in amounts considered especially large, or by a group of citizens who previously conspired, the punishment is aggravated. In accordance with the second part of Art. 199 of the Criminal Code of the Russian Federation, the guilty may face:
- A fine in the amount of 200-500 thousand rubles or a penalty equal to income for 1-3 years.
- Up to 6 years in prison. In addition, a ban on holding positions/conducting activities determined by the court for up to 3 years may be imposed.
Art. 199 of the Criminal Code of the Russian Federation with comments 2016
Currently, the norm defines a specific and closed list of evasion of the payer's obligations. A crime can be committed by:
- Failure to submit a declaration or other documentation, the provision of which, according to the law, is mandatory.
- Inclusion in papers of deliberately false information.
Considering Art. 199 of the Criminal Code of the Russian Federation with comments, it should be said about the subjects that are allowed to be held accountable. These include managers, chief accountants, other employees of the enterprise who have the authority to sign documents submitted to the tax service, guilty of evading mandatory payments.
Aggravating circumstances
They are listed in part two. Art. 199 of the Criminal Code of the Russian Federation. Practice shows that especially large deviations are far from rare. When qualifying, motives do not matter. Often, acts are committed by several previously conspiring citizens. Explanations on this form of active actions are given in Article 35 of the Criminal Code. In particular, part two indicates that the parties must agree in advance on the upcoming joint implementation of the plan.
accomplices
It should be remembered that not only direct executors are held accountable. Punishment is also imposed on citizens who participated in any other status in a crime, as well as used to commit other persons who are not subject to criminal prosecution due to their insanity, age and other circumstances. An accomplice, an organizer, an instigator act as accomplices. The latter inclines the citizen to crime. This may involve the use of threats, bribery, persuasion or other means. The organizer is in charge. He plans the crime, distributes the roles. An accomplice is a subject who assists in the commission of an act by giving instructions, advice, providing information about the tools, means of crime. He can also provide assistance by removing obstacles, making promises to cover up traces or intruders, etc.
Hiding property or money
Responsibility for this act is defined by Art. 199.2 of the Code. Speech is normally about specific material values that have a special purpose. They are intended to collect taxes / fees. For their concealment, the head, owner, other citizen exercising managerial functions at the enterprise, or an individual entrepreneur are held liable.
Punishment
It is allowed to bring persons to criminal responsibility if they have committed a crime on a large scale (in the amount of more than 250,000 rubles). The following are provided as punishments:
- A monetary penalty equal to 200-500 thousand rubles or amounting to a citizen's income for 1.5-3 years.
- Up to 5 years in prison. Additionally, there is a ban on carrying out activities / filling positions determined by a judge for up to 3 years.
Specificity
An entity implementing managerial tasks in a commercial (other structure) is a citizen who temporarily, permanently or under other special authority performs administrative, economic, organizational and administrative duties, regardless of the type of ownership of the enterprise. The named person may also be employed by a non-profit organization that is not a state, local government, or agency.
Conclusion
The public danger of tax crimes is obvious. Evasion of the fulfillment of obligations by the subjects leads to a decrease in the revenue side of the budget. The crimes discussed above have a negative impact on the financial situation of the country as a whole. They violate the processes of distribution and redistribution of revenues to the budget. That is why these acts are classified as economic encroachments. All this significantly complicates the normal functioning of control bodies.
Investigation of acts is carried out by tax and law enforcement agencies jointly. The legislation establishes the obligation of citizens and legal entities to make contributions to the budget. The Tax Code determines the procedure, conditions, types of fees and taxes. Failure to fulfill obligations entails liability. For the application of the articles of the Criminal Code, it is necessary to commit crimes on a large or especially large scale. In other cases, liability is provided for in the Tax Code. In any case, punishment is unlikely to be avoided. The tax authorities carry out a thorough check of incoming reporting documents.
1. Evasion of taxes, fees payable by an organization, and (or) insurance premiums payable by an organization paying insurance premiums, by failing to submit a tax declaration (calculation) or other documents, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, or by including deliberately false information in a tax declaration (calculation) or such documents, committed on a large scale –
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by compulsory labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for up to six months, or imprisonment for up to two years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
2. The same act committed:
a) by a group of persons by prior agreement;
b) in an especially large amount, -
shall be punishable by a fine in the amount of 200,000 to 500,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for up to six years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
Notes. 1. A large amount in this article is recognized as the amount of taxes, dues, insurance premiums, amounting to more than five million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes, dues, insurance premiums exceeds 25 percent of the amounts of taxes payable, fees, insurance premiums in the aggregate, or exceeding fifteen million rubles, and in an especially large amount - an amount amounting to more than fifteen million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the due payment of taxes, fees, insurance premiums in the aggregate, or exceeding forty-five million rubles.
2. A person who has committed a crime under this article for the first time shall be exempted from criminal liability if this person or organization whose tax evasion, fees, insurance premiums are charged to this person has fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
Article 199 of the Criminal Code of the Russian Federation. Evasion of taxes and (or) fees from the organization
1. Evasion of paying taxes and (or) fees from an organization by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed on a large scale -
Shall be punishable with a fine in the amount of 100,000 to 300,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term of up to six months, or by deprivation of liberty for a term of up to two years, with deprivation of the right to occupy certain position or engage in certain activities for a period of up to three years or without it.
2. The same act committed:
A) by a group of persons by prior agreement;
B) in an especially large amount, -
Shall be punishable by a fine in the amount of 200,000 to 500,000 rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by deprivation of liberty for a term of up to six years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years. years or not.
Notes. 1. A large amount in this article, as well as in article 199.1 of this Code, is recognized as the amount of taxes and (or) fees, amounting to more than two million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) dues payable, or exceeding six million rubles, and in an especially large amount - an amount amounting to more than ten million rubles for a period within three financial years in a row, provided that the share of unpaid taxes and (or ) fees exceed 20 percent of the amounts of taxes and (or) fees payable, or exceeding thirty million rubles.
2. A person who has committed a crime for the first time, provided for by this article, as well as by article 199.1 of this Code, shall be exempted from criminal liability if this person or organization, the evasion of taxes and (or) fees from which is charged to this person, has fully paid the amounts of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
1. Evasion of taxes, fees payable by an organization, and (or) insurance premiums payable by an organization paying insurance premiums, by failing to submit a tax declaration (calculation) or other documents, the submission of which in accordance with the legislation of the Russian Federation on taxes and fees is mandatory, or by including deliberately false information in a tax declaration (calculation) or such documents, committed on a large scale -
shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by compulsory labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for up to six months, or imprisonment for up to two years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
2. The same act committed:
a) by a group of persons by prior agreement;
b) in an especially large amount, -
shall be punishable by a fine in the amount of 200,000 to 500,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by compulsory labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for up to six years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it.
Notes. 1. A large amount in this article is recognized as the amount of taxes, fees, insurance premiums, amounting to more than 5 million rubles for a period within 3 consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 25 percent of the amounts payable taxes, fees, insurance premiums in the aggregate, or exceeding 15 million rubles, and in an especially large amount - an amount amounting to more than 15 million rubles for a period within 3 consecutive financial years, provided that the share of unpaid taxes, fees, insurance premiums exceeds 50 percent of the amounts of taxes, fees, insurance premiums payable in the aggregate, or exceeds 45 million rubles.
2. A person who has committed a crime under this article for the first time shall be exempted from criminal liability if this person or organization whose tax evasion, fees, insurance premiums are charged to this person has fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
If we look at the maximum punishment established in the 2 parts of this rule, they are very different, which affects the statute of limitations for criminal liability.
maximum punishment | limitation period |
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up to 2 years in prison | ||||
up to 6 years in prison |
The expiration of the term for bringing to criminal responsibility is essential. Outside of these terms, the person must be released from liability with all the ensuing consequences. This rule should also apply if this period has expired by the time the case is in court. It is important to note here that the law provides for exemption from criminal liability and exemption from punishment. In the first case, the termination is made by issuing a decision, and in the second - by a sentence with release from punishment. Courts make mistakes. See for example . At the same time, the termination of a criminal case due to the expiration of the statute of limitations does not guarantee against the recovery from the guilty head of the organization of the amount of unpaid taxes, penalties and fines, which the Supreme Court of the Russian Federation drew attention to.
The specified parts, as we see, except for the preliminary collusion by a group of persons, differ, first of all, size unpaid taxes, They are indicated in note 1 to Art. 199 of the Criminal Code of the Russian Federation. A large amount is recognized as the amount of taxes, fees and insurance premiums, amounting to more than five million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes, fees and insurance premiums exceeds 25 percent of the amounts of taxes and (or) fees payable, or exceeding fifteen million rubles, and in an especially large amount - an amount amounting to more than fifteen million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 50 percent of the amounts of taxes and (or) payable fees, or exceeding forty-five million rubles.
As you can see, criminal liability occurs when the amount of unpaid taxes is more than 5 million rubles. Sizing takes into account only arrears (tax), penalties and fines are not included.
The main document explaining the specified corpus delicti is the Decree of the Plenum of the Supreme Court of the Russian Federation dated "On the practice of applying by courts of legislation on liability for tax crimes." It explains the concepts of tax and fee, organization, tax declaration and other mandatory documents, specifies the subjects, defines the rules for calculating the amount of unpaid tax, etc.
Interest / proportions are calculated as follows: the arrears are divided by the amount of arrears, taxes paid, fees paid and insurance premiums paid for 3 years multiplied by 100 ((Nd / Nd + n + s + sv) x 100), where Nd - arrears, n - all taxes paid for 3 years, c - all fees paid for 3 years, s - all insurance premiums paid for 3 years).
Here we should pay attention to the problem civil suit. The Constitutional Court of the Russian Federation in its decision in a simplified form came to approximately the following: if the organization exists, is not excluded from the Unified State Register of Legal Entities, then it is impossible to satisfy the claim against the head and other defendants. Almost the same thing is discussed in paragraph 28 of the Decree of the Plenum of the Supreme Court of the Russian Federation "On the practice of applying by courts of legislation on liability for tax crimes."
From the point of view of tax legislation, the organization evades taxes. As a rule, the leader as an individual is brought to criminal responsibility. Previously, the practice was that it was impossible to bring a claim in the framework of criminal prosecution on behalf of the state against an individual. After payment by the organization of arrears, penalties and fines, this legal entity had the right to compensate for losses by recovering them from the guilty person. And now judicial practice, especially in the regions, sometimes adheres to, but the Supreme Court of the Russian Federation had a different opinion. The basis for making other decisions was the provisions of paragraph 24 of the already inactive Resolution of the Plenum of the Supreme Court of the Russian Federation of December 28, 2006 No. 64 that an individual or legal entity can be involved as a civil defendant, which, in accordance with the law (Articles 1064 and 1068 of the Civil Code Russian Federation) is responsible for the harm caused by the crime (Article 54 of the Code of Criminal Procedure of the Russian Federation). For example, in it was concluded that the head of the organization, committing illegal actions, was guided by criminal intent aimed at tax evasion, realizing which caused damage to the budget of the Russian Federation (parts 1 and 2 of article 124 of the Civil Code of the Russian Federation). Based on the factual circumstances of the case established by the court, the damage to the Russian Federation in the form of unpaid taxes, penalties, including unlawful reimbursement of value added tax from the budget, was caused by the head as an individual heading a legal entity and in accordance with Art. 27 of the Tax Code of the Russian Federation being his legal representative. In another, the Supreme Court of the Russian Federation determined that the damage to the budget was caused by the taxpaying organization through the fault of its head, authorized to represent the interests of the specified organization, in connection with which he is the person responsible for compensating the damage caused to the state. A civil claim was also collected if the criminal case against the head of the organization is terminated by a decision due to the expiration of the statute of limitations, which the Supreme Court of the Russian Federation drew attention to. From the claim and the refusal to initiate a criminal case due to the expiration of the statute of limitations.
There were other views as well. So, the Basmanny District Court of Moscow arrears, and left the issue of penalties for consideration in civil proceedings. And what, for example, should be done if the amount of unpaid taxes is included in the register of creditors' claims in a taxpayer's bankruptcy case? If the same amount is recovered from the head, this will lead to unjust enrichment of the budget. Here are two opposite conclusions (see Appeal Resolution of the Moscow Regional Court dated March 24, 2016 No. 22-2049 / 16). But what if the bankruptcy ended, and the amount of damage is not compensated? Here on this occasion with the method of calculation.
Now the Constitutional and Supreme Courts, as indicated above, have relatively resolved this issue.
According to note 2 to this norm, a person who has committed a crime for the first time under this article is exempt from criminal liability if this person or organization, tax evasion and (or) fees with which this person is charged, has fully paid the amount of arrears and relevant penalties , as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation.
Also, according to part 2 of Art. 76.1 of the Criminal Code of the Russian Federation, a person who has committed a crime for the first time under Articles 198 - 199.1 of the Criminal Code of the Russian Federation is released from criminal liability if the damage caused to the budgetary system of the Russian Federation as a result of the crime is compensated in full.
About compensation for damage is explained in some detail in paragraphs 12-18 "On the practice of application by the courts of legislation regulating the features of criminal liability for crimes in the field of entrepreneurial and other economic activities."
Tax liability is primarily associated with a tax return. This is when it is not provided at all, or when it is distorted, and the distortion occurs not only literally, when one figure changes to another, but also when adjusting accounting and tax accounting data, for example, when deliberately, illegally submitting VAT for deduction, when increasing the expenditure part of the operation to reduce the taxable base for income tax, etc.
As interpreted in paragraph 8 of the Decree of the Plenum of the Supreme Court of the Russian Federation "On the practice of applying by courts of legislation on liability for tax crimes", evasion of taxes and (or) fees is possible only with direct intent for the purpose of full or partial non-payment. This means that a person must be aware that his actions evade taxes and cause damage to the budget, foresee that his actions will lead to non-payment of taxes, and wished that taxes did not go to the budget. In practice, few law enforcement officers pay attention to this formula. Until recently, criminal cases on tax evasion were initiated exclusively at the filing of the tax authorities, which are guided by the still valid "On the assessment by arbitration courts of the validity of obtaining a tax benefit by a taxpayer", in paragraph 10 of which the tax benefit (read, non-payment of taxes) is recognized unreasonable, when the taxpayer acted without due diligence and caution, i.e. and in the absence of intent, even indirect. It was important for the investigator to obtain information about the amount of arrears and the percentage of unpaid amounts. Now the investigator can start a criminal prosecution without results and without filing an inspection.
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Article 198. Evasion of taxes and (or) fees from an individual mandatory, or by including deliberately false information in a tax declaration or such documents, committed on a large scale, - or forced labor for a term of up to one year, or arrest for a term of up to six months, or imprisonment for a term of up to one year. 2. The same act, committed on an especially large scale, is punishable by a fine in the amount of 200,000 to 500,000 rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of 18 months to 3 years, or by compulsory labor for a term of up to 3 years. or imprisonment for the same term. Notes. 1. A large amount in this article is recognized as the amount of taxes and (or) fees, amounting to more than six hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes payable and (or) fees, or exceeding one million eight hundred thousand rubles, and in an especially large amount - an amount amounting to more than three million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the due payment of taxes and (or) fees, or exceeding nine million rubles. 2. A person who has committed a crime under this article for the first time shall be released from criminal liability if he has fully paid the amount of arrears and relevant penalties, as well as the amount of a fine in the amount determined in accordance with the Tax Code of the Russian Federation.
Legal advice under Art. 198 of the Criminal Code of the Russian Federation
No, the refusal to initiate a criminal case before the end of the trial in the Arbitration Court is illegal.
The Investigative Committee of the Russian Federation on criminal cases initiated under the above articles after January 1, 2011. In similar criminal cases, but initiated before January 1, 2011, the investigation is conducted by investigators of the internal affairs bodies of the Russian Federation.
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Article 198. Evasion of taxes and (or) fees from an individual Article 199. Evasion of taxes and (or) fees from an organization
- Lawyer's response:
Tax evasion by individuals is Art. 198 of the Criminal Code of the Russian Federation, if you are not an entrepreneur, then you must have a very solid income in order to collect the amount of unpaid personal income tax before the criminal offense. Rather, you were fined under the relevant article of the Code of Administrative Offenses, and this is not a criminal case, but an administrative one, they were not mentioned in the centralized records of the special services 15 years ago. The FSNP did not send information about the opened cases of AP to other structures and centralized databases, moreover, the registration period for administrative violations, if I am not mistaken, is no more than a year.
- Lawyer's response:
Phys. a person is obliged to pay personal income tax of 13% from his income. Receiving a salary in an envelope, physical. the individual is evading income tax. In principle, there is an article on this subject in the Criminal Code of the Russian Federation. I just don't know how long it "works". Art. 198 of the Criminal Code of the Russian Federation. Evasion of taxes and (or) fees from an individual 1. Evasion of taxes and (or) fees from an individual by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed on a large scale, is punishable by a fine in the amount of 100,000 to 300,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term of four to six months, or imprisonment for a term of up to one year. 2. The same act, committed on an especially large scale, is punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wage or salary, or any other income of the convicted person for a period of 18 months to 3 years, or by deprivation of liberty for a term of up to 3 years. Note. A large amount in this article is recognized as the amount of taxes and (or) fees, amounting to more than one hundred thousand rubles for a period of three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable ) fees, or exceeding three hundred thousand rubles, and in an especially large amount - an amount amounting to more than five hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes payable and (or) fees, or exceeding one million five hundred thousand rubles.
- Lawyer's response:
what are you going to complain about? and to whom? for some period of time you received a salary “in an envelope”, naturally, you did not pay personal income tax from it, that is, you evaded paying personal income tax, responsibility for this act is clearly spelled out in Art. 198 of the Criminal Code of the Russian Federation. you, of course, can collect documentary evidence and testimonies of witnesses that you were paid a salary "in an envelope", just keep in mind that you will have to declare income, pay personal income tax and even a fine. and if traces of "black" accounting are found, it will not be a mistake, but a deliberate tax evasion. this is a crime for which the head and chief accountant can go to jail for up to seven years (Article 199 of the Tax Code of the Russian Federation). such crimes are investigated by the tax police.
If caught, Art. 188 of the Criminal Code of the Russian Federation Smuggling, art. 194 of the Criminal Code of the Russian Federation Evasion of customs payments levied on organizations or individuals, Art. 198 of the Criminal Code of the Russian Federation Evasion of taxes and / or fees from individuals, Art 171 Illegal ...
- Lawyer's response:
Well, for example, Art. 198 of the Criminal Code of the Russian Federation. Evasion of taxes and (or) fees from an individual 1. Evasion of taxes and (or) fees from an individual by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed on a large scale, - for a term of up to one year, or by arrest for a term of up to six months, or by deprivation of liberty for a term of up to one year. payment or other income of the convicted person for a period of eighteen months to three years, or forced labor mi for a term of up to three years, or imprisonment for the same term.
- Lawyer's response:
Art. 171 of the Criminal Code of the Russian Federation Carrying out entrepreneurial activities without registration, or carrying out entrepreneurial activities without a special permit (license) in cases where such a permit (license) is mandatory, or in violation of licensing requirements and conditions, if this act caused major damage to citizens, organizations or the state, or is associated with deriving income on a large scale, is punishable by a fine in the amount of up to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of up to two years, or by compulsory labor for a term of 180 to 240 hours, or by arrest for a term of four up to six months. Art. 198 of the Criminal Code of the Russian Federation. Evasion of taxes and (or) fees from an individual 1. Evasion of taxes and (or) fees from an individual by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax declaration or such documents, committed on a large scale, shall be punishable by a fine in the amount of 100,000 to 300,000 rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term up to six months, or imprisonment for up to one year. 2. The same act committed on an especially large scale, is punishable by a fine in the amount of 200,000 to 500,000 rubles or in the amount of the wage or salary, or any other income of the convicted person for a period of 18 months to 3 years, or by deprivation of liberty for a term of up to 3 years. Art. 116 of the Tax Code of the Russian Federation. Conducting activities by an organization or an individual entrepreneur without registration with a tax authority on the grounds provided for by this Code, entails a fine in the amount of 10 percent of the income received during the specified time as a result of such activities, but not less than 40 thousand rubles.
- Lawyer's response:
no. the employer is obliged to pay the salary specified in your employment contract. Anything beyond that is entirely up to him. You can "surrender" the employer only by collecting evidence that you really received a salary in an envelope. one "small BUT": having collected evidence against the employer, you and yourself under Art. 198 of the Criminal Code of the Russian Federation let you down. there is a desire to pay personal income tax on all bonuses received, and for one and a fine for tax evasion?
- Lawyer's response:
This type of internship can be called fraudulent. Tax evasion (Article 198 of the Criminal Code of the Russian Federation “Evasion of taxes and (or) fees from an individual”) is also present (where you actually work, you yourself and the employer do not pay taxes for you). But in general, everything is in order. Thus, many people are employed. Find out the main thing - it’s just that your work book is lying (that is, it’s just physically located with the employer) or are you still registered there at some rate (in this case, taxes are paid for you, contributions to the pension fund are made, and you receive a salary someone else).
- Lawyer's response:
both are responsible for this, but, of course, the employee will suffer the most: 1. salary "in an envelope" - this is at the discretion of the employer, if he wants to pay - he will pay, if he does not want - you will not get anything. 2. sick leave will not be paid 3. vacation, if they are released, then only at their own expense 4. there is no work experience, which means you will not see a pension 5. an employee, as a physical. a person evading personal income tax, and this is Art. 198 of the Criminal Code of the Russian Federation, shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by arrest for a term of up to six months, or by deprivation of liberty for a term of up to one year. 6. The employer, of course, will be fined, but this will hardly make it easier for the employee. in general, informal work is an absolute dependence on the "employer", the employee has no rights, but full of duties. and it is useless to go to court if they do not pay or are thrown out of work.
- Lawyer's response:
what are you going to deal with? do you have documentary proof of work? witnesses who will confirm your work activity? if there is, then you can contact the state labor inspectorate or the prosecutor's office. If not, then no one will talk to you. the employer faces a fine for non-compliance with labor laws, for non-payment of insurance premiums, for failure to submit reports. you - Art. 198 of the Criminal Code of the Russian Federation, you, as I understand it, received income for 3 years, but did not pay personal income tax. if you prove in court that you received some amount of money for several years + everything that you want to receive additionally from the employer, then from all this you will have to pay 13% personal income tax and a fine for late payment. if it were so easy to punish the employer and at the same time get "dry out of the water", we would not be crowded in the courts, because half of the country is in exactly the same situation.
- Lawyer's response:
Liability for non-payment of tax The following types of liability are established: 1) Liability for failure to submit a tax return by a taxpayer is established by Art. 119 of the Tax Code of the Russian Federation (penalty from 5% to 30% for each month of delay and not less than 100 rubles) 2) Liability for non-payment or incomplete payment of tax amounts is established by Art. 122 of the Tax Code of the Russian Federation (penalty from 20% to 40% of unpaid tax amounts.) 3) Criminal liability under Art. 198 of the Criminal Code of the Russian Federation for large-scale tax evasion by an individual - that is, if the amount of unpaid tax was more than 100,000 rubles (i.e., the amount of hidden income must be at least 769,000 rubles). It should be remembered that the tax authorities must prove the amount of income, in practice this can be problematic, because neither the renter nor the renter is interested in disclosing information.
Taxes when renting an apartment (for rent). Amount, order of payment. Liability for non-payment. Normative acts. Question: What liability is determined for non-payment of personal income tax for renting out an apartment? If necessary...
- Lawyer's response:
There is a statute of limitations. Look in the tax code - After the statute of limitations expires, you cannot be fined for these offenses. However, if before the expiration of the limitation period, the tax authority revealed an arrears, then there is no limitation period for the collection of the principal amount and penalties, so the tax authority has the right to collect tax even after 3 years. However, all this only works if an act on these violations of paragraph 1 of Art. 113 of the Tax Code of the Russian Federation. With regard to criminal liability - Art. 198 of the Criminal Code of the Russian Federation - if the amount of tax is less than 3,000,000 rubles, then the limitation period is 2 years (crime of minor gravity), if more, then 6 years (crime of medium gravity). - art. 78 of the Criminal Code of the Russian Federation. After the expiration of these terms, a criminal case is not initiated.
He is entitled to two benefits (INCOME - (deduction for the sale of 1,000,000 r + deduction for the purchase of 2,000,000 r)) x 13% 3 personal income tax must be filed before April 30 in the year following the sale. If 3 personal income tax is not submitted and the buyer issues both receipts to the Ministry of Internal Affairs, then the Criminal Code of the Russian Federation, Article 198, from 1 year to 3 years in court
- Lawyer's response:
first make sure that your husband is really not registered as an individual entrepreneur - contact the tax office at the place of residence, submit a request through the office for the provision of relevant information. criminal liability can only be imposed for non-payment of taxes on a large or especially large scale (note to Article 198 of the Criminal Code of the Russian Federation: A large amount in this article is recognized as the amount of taxes and (or) fees, amounting to more than six hundred thousand rubles for a period of three consecutive financial years , provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes and (or) fees payable, or exceeds one million eight hundred thousand rubles, and in an especially large amount - an amount for a period of three consecutive financial years more than three million rubles, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the amounts of taxes and (or) fees payable, or exceeds nine million rubles). about the fact that they draw signatures - handwriting expertise, but it’s better to contact the police
- Lawyer's response:
By the verdict of the Meshchansky Court of Moscow dated May 16, 2005, Khodorkovsky M. B. was sentenced to 9 years in prison in a general regime colony in the RSFSR - “fraud”, “on a large scale, or by an organized group, or a particularly dangerous recidivist”, Part 3 Art. 33, art. 315 of the Criminal Code of the Russian Federation (as amended No. 162-FZ on December 8, 2003) - “organizer”, “non-execution of a court sentence, court decision or other judicial act”, paragraphs. "a", "b" part 3 of Art. 160 of the Criminal Code of the Russian Federation (N 63-FZ on June 13, 1996) - “appropriation or embezzlement”, “by an organized group”, “on a large scale”, paragraphs. "a", "b" part 3 of Art. 165 of the Criminal Code of the Russian Federation (N 63-FZ on June 13, 1996) - “causing property damage by deceit or breach of trust”, “committed by an organized group”, “causing major damage”, part 2 of Art. 198 of the Criminal Code of the Russian Federation (rev. No. 162-FZ on December 8, 2003) - “evasion of taxes and (or) fees from an individual”, “on an especially large scale”, part 3 of Art. 33, paras. "a", "b" part 2 of Art. 199 of the Criminal Code of the Russian Federation (rev. No. 162-FZ on December 8, 2003) - “organizer”, “tax and (or) tax evasion from an organization”, “by a group of persons by prior agreement”, “on an especially large scale”, paragraphs. "a", "b" part 3 of Art. 159 of the Criminal Code of the Russian Federation (N 63-FZ on June 13, 1996) - “fraud”, “by an organized group”, “on a large scale”.
- Lawyer's response:
Uzbeks should be handed over to the Federal Migration Service, and the ex-wife, together with her daughter, for starters, to the owner, because the chumps that have a place in the room must have a sublease agreement in their hands, where the CONSENT of the owner of the room is mandatory (in addition to the consent of all owners in the apartment), after that it is necessary to report to the tax office - receives ... (name) income, does not pay taxes. Here. I would have told the cops to the drug addict service that the Uzbeks smoke. And Tajiks - ALL smoke in the room. The first stage is the main thing - to discourage the aunt from handing over. The question of moving in a brother can be resolved positively only in the case of the eviction of an aunt with a girl. This is possible in a judicial proceeding, but you will wipe more than one pair of trousers. ----- Compliance with certain rules of decency and other "codes of honor" will make it impossible to resolve the issue - you will have to live with the Uzbeks. With all - you in any case should not break the law! Is it your fault that Uzbeks smoke, sell, and so on. Or they smoked ... Yes, if the aunt rents for a long time, and the total amount of income has exceeded the amount determined by law (Article 198 of the Criminal Code of the Russian Federation), then everything is very fun - and you, as a conscious and law-abiding citizen, are OBLIGED to report the fact to law enforcement agencies, maybe the law OBLIGES citizens to hand over fellow citizens if fellow citizens commit criminal pranks.
- Lawyer's response:
1. The objective side of the crime is characterized by four forms of criminal activity: 1) entrepreneurial activity without registration, i.e. when there is no entry in the relevant unified state register on the creation of a legal entity or the acquisition by an individual of the status of an individual entrepreneur; 2) carrying out entrepreneurial activities in violation of the registration rules means that business entities, for example, have not registered the reorganization of a legal entity or changes made to the constituent document subject to registration; 3) submission to the state registration authority of documents containing deliberately false information, i.e. such deliberately false or distorted information that led to unjustified registration of a business entity; 4) the implementation of activities for which it is necessary to obtain a special permit (license), arises from the moment the permit (license) is received or within the period specified therein and terminates upon expiration of its validity period (unless otherwise provided), as well as in cases of suspension or cancellation of a permit (license) (clause 3, article 49 of the Civil Code of the Russian Federation). If a person, after the expiration of the license or its suspension, continues to engage in entrepreneurial activity, then such activity should be considered as being carried out without a special permit (license). 2. A necessary condition for bringing to criminal liability for illegal entrepreneurship is the infliction of major damage to citizens, organizations or the state, or the act committed must be associated with the extraction of large income (see note to Article 169 of the Criminal Code) . Income is understood as proceeds from the sale of goods (works, services) for the period of illegal entrepreneurial activity without deduction of expenses incurred by the person associated with the implementation of illegal entrepreneurial activity. 3. If large damage from the implementation of entrepreneurial activity without registration is formed due to non-payment of taxes, then liability arises only under Art. 171 of the Criminal Code and additional qualifications under Art. Art. 198, 199 of the Criminal Code is not required. 4. The subjective side of the crime is characterized by an intentional form of guilt. 5. The subject of the crime is a sane person who has reached the age of 16 years.
By the nature and degree of public danger: the main one - art. 198 h 1 of the Criminal Code of the Russian Federation composition with qualifying signs - article 198 h 2 of the Criminal Code of the Russian Federation By the design of the elements: - simple (one object of encroachment)
- Lawyer's response:
Article 122 of the Tax Code of the Russian Federation provides for liability for tax evasion as a result of an underestimation of the tax base or its incorrect calculation. At the same time, according to paragraph 1 of Art. 108 of the Tax Code of the Russian Federation, a person cannot be held liable on grounds not specified in the Tax Code of the Russian Federation, including in the case when the amount of tax payable in the declaration is reflected reliably, but not transferred to the budget. For non-payment of taxes, the Code of Administrative Offenses of the Russian Federation does not provide for administrative liability. Articles devoted to this offense are contained in the Criminal Code of the Russian Federation (Article 198 - for entrepreneurs and Article 199 - for officials of organizations). But, as you know, in order to bring to criminal responsibility, you need to initiate a case, bring it to court, and in the course of the trial, also prove the guilt of the defendant. According to paragraph 3 of Art. 32 of the Tax Code of the Russian Federation, if within two months from the date of the expiration of the deadline for fulfilling the requirement to pay a tax (fee), the taxpayer (payer of the fee) has not fully repaid the arrears indicated in this requirement, the amount of which allows us to assume the fact of a violation of the legislation on taxes and fees, containing signs of a crime, the tax authorities are obliged to send materials to the internal affairs bodies within 10 days from the date of detection of these circumstances to resolve the issue of initiating a criminal case.
- Failure to fulfill the duties of a tax agent If there was a concealment of funds or property of an organization or ind. entrepreneur, at the expense of which the collection of tax arrears should be made, then liability under Art. 199.2 of the Criminal Code of the Russian Federation Concealment of funds ... Articles of the Tax Code of the Russian Federation and the Criminal Code of the Russian Federation can be found on the Internet. I don't want to duplicate codes.
Ivan Vasiliev
Is it legal to refuse to initiate a criminal case under Art. 198 of the Criminal Code of the Russian Federation based on the materials of the on-site inspection. Is it legal to refuse to initiate a criminal case under 198 of the Criminal Code of the Russian Federation based on the materials of an on-site audit submitted by the tax authority to the investigative committee, due to the current arbitration proceedings between the tax authority and the payer (until the court makes a decision)
Tatiana Fedorova
Which body is investigating criminal cases on tax crimes (Article 198-199 of the Criminal Code of the Russian Federation)
Irina Tsvetkova
can I join the police, 15 years ago a criminal case was opened against me under article 6 for not paying tax. can I join the police if 15 years ago the tax police opened a criminal case under article 6 for non-payment of personal income tax, two months later it was closed
Egor Semikopny
Is an employee responsible for receiving a "black" salary and what kind?
Vladimir Papkov
I worked as a chief accountant, they don’t want to pay wages .. Hello, I worked as a chief accountant, I wrote a statement when calculating, they give only a white salary and vacation pay, but black people don’t want to pay. Let me know if I can complain to the labor protection. And how much blame lies on the chief accountant because of black bookkeeping.
Gennady Shibalov
There are such comrades! There is a group of people who, without documents, transport clothes through customs, and then sell them wholesale in Russia in large quantities! What threatens them???
Victoria Golubeva
What is the punishment imposed by law for non-payment of tax, income, for example?
Anatoly Tatarinov
If I work as an entrepreneur, but do not register an individual entrepreneur, do not pay taxes, can the tax office ask where I get the money from? And what should she answer then???? Creative activities (interior design, artist, photographer, nail extension master, divination)
Timur Shapochnikov
at work, the salary was paid in white, and the bonuses were in an envelope. I lost my bonuses. is there a legal way to make them pay
Pavel Gogol
I work in one place and the labor lies in another place for the sake of experience. that's how short you can call it - I work in one place unofficially just like that! and the work book lies elsewhere for the sake of experience, but I don’t work there at all, I want to know how this type of work experience can be called, I hope I asked the question clearly (
Raisa Matveeva
if you work unofficially and receive a patch in an envelope?. Is the employer or employee responsible for this? Who gets fined or jailed?
Grigory Kamyshev
Compensation for 3 years of work.. Hello. I have been working in an LLC for almost 3 years. I am not officially employed. During all this time I have never been on paid leave. Work is not standardized and you can work 12 and 14 hours every day without days off for 1-2 months. 1) Can I receive compensation upon dismissal for vacation, processing? 2) What penalties are possible for the employer because Are there no deductions per employee? 3) Where is the best place to go for the most effective solution to this issue?
Anna Dmitrieva
what threatens an individual who rents out his own apartment and does not pay tax on this income?
Anton Krasnozeev
What taxes are paid when renting an apartment? What taxes are paid when renting an apartment?
Tatyana Ivanova
I am an entrepreneur, and 5-6 years ago I did not pay taxes, now there are penalties and fines. I want to ask if there is a lawsuit. I want to ask if there is a statute of limitations. Maybe if these taxes were not demanded from me, then after the statute of limitations has expired, you can no longer pay them?
Vitaly Melekestsev
An elderly relative sold the apartment, the real estate agency messed up with the contract, now he owes tax money .. When selling an apartment, he immediately bought another one and, following the lead of the agents, agreed to greatly underestimate the amount in the purchase agreement. Now there are problems with the tax deduction, because the difference in the cost of 2 apartments is very big. The buyer, having some doubts about his condition, demanded a sanity opinion from the PND. I received the certificate the second time, after the intervention of acquaintances who have influence on the head. What can be done in such a situation?
Christina Shcherbakova
Lawyers! A child support defaulter has approached you to help him hide his income from the "eyes" of the authorities. What is your moral?
Nikita Diodorov
my husband has a chainsaw, he cuts firewood when he is asked, but then our native village council asked and paid 30 thousand rubles .. and the other day well-wishers from the village council showed us documents that my husband had an emergency and he received about 300 thousand rubles. the village council appropriates money for itself by writing off people, tell me, can criminal liability be threatened? he doesn’t have any state of emergency; it’s all an invention of the village council. they put signatures for it.
Yana Solovaeva
What is Khodorkovsky sitting for?
Alexandra Popova
She rented an apartment, but did not pay tax for it. What is my responsibility?
Claudia Zaitseva
Help with a question about a communal apartment with a non-privatized room!))). Apartment, 4 rooms, 3 of them privatized, one - no, was given from the factory to a man who died 4 years ago. Now his ex-wife and daughter are registered there, who have never lived in a room, live in a 4-room apartment in another district. We are registered in a room of 15 meters, me, my wife, little daughter (6 months old), my parents (pensioners) and my brother - a disabled person of the 2nd group. The conditions are not ice, you have to live in the suburbs in the country. In the room, which is not privatized, various Uzbeks constantly live. Question: is it possible to somehow resettle a brother (a disabled person of the 2nd group) in that room? We are not on the waiting list for a number of reasons. Thanks in advance for your advice!
Alexey Ofrosinov
![](https://i2.wp.com/jurinspection.ru/img/qanda/m/26.jpg)
Help to parse the article on the corpus delicti Art 171
Evgenia Bolshakova
Evasion of taxes and fees from an individual. Types of components of this crime ...
Alena Ponomareva
what can they slap for non-payment of taxes ???? I just ask, for the sake of curiosity)))
Larisa Zakharova
Apartment taxes. In short, I have an apartment (given from my grandmother) Tenants live there, then the tax office comes and asks them if they rent from us. They said yes and the price. What do I have to pay taxes now? I turned 18, I don’t earn money for current taxes if I have a scholarship of 1600, I live with my parents. Do they have to take taxes from me in this case, if I'm not working? If yes, then lope%?
- Lawyer's response:
Income received from renting an apartment is subject to personal income tax at the rate of 13%. The tax is paid once a year, for this you need to submit an income declaration to the tax authorities at the location of the residential premises (Chapter 23 of the Tax Code of the Russian Federation "Tax on personal income"). Responsibility for failure to submit a tax return by a taxpayer is established by Art. 119 of the Tax Code of the Russian Federation (fine from 5% to 30% for each month of delay and not less than 100 rubles). Liability for non-payment or incomplete payment of tax amounts is established by Art. 122 of the Tax Code of the Russian Federation (penalty from 20% to 40% of unpaid tax amounts.) Criminal liability under Art. 198 of the Criminal Code of the Russian Federation for large-scale tax evasion by an individual - that is, if the amount of unpaid tax was more than 100,000 rubles (i.e., the amount of hidden income must be at least 769,000 rubles). It should be remembered that the tax authorities must prove the amount of income, in practice this can be problematic, because neither the renter nor the renter is interested in disclosing information. And in your case, your tenants simply ratted you out. But if you did not conclude an agreement with them, there are no witnesses to the receipt of money by you, then their word is against yours. The fact of renting out housing and receiving money by you is not proven.
Margarita Ivanova
how should one proceed in order to receive salary arrears from the employer when calculating, if the salary is "gray"? ". the obligation to pay taxes lies entirely with the employer
- Lawyer's response:
the obligation to pay personal income tax lies with the taxpayer, the taxpayer, according to Ch. 23 of the Tax Code of the Russian Federation, is an individual receiving income, the employer in this case only plays the role of a tax agent who must calculate, withhold and transfer personal income tax from the wages of his employees to the budget and submit an appropriate report to the tax office. i.e. if the employer did not withhold personal income tax from your income, then you must declare these incomes and pay 13% of them to the budget. otherwise it is Art. 198 of the Criminal Code of the Russian Federation Evasion of taxes and (or) fees from an individual. Thus, not only the one who issues it, but also the one who receives it, is responsible for receiving the salary "in an envelope". if it were so easy to "knock out" the salary "in an envelope" from the employer, then there would be no point in these envelopes, all courts would be overwhelmed with such cases. . and so an unscrupulous employer knows perfectly well that by proving in court the fact of receiving a gray salary, the employee will also safely "set up" himself. you will have to pay a fine, and personal income tax for the entire period (for which you will be able to prove this fact) will have to be paid to the budget. and so, please, collect documentary evidence of the "gray" salary, look for witnesses and demand a full settlement in court.
- Lawyer's response:
- Lawyer's response:
Art. 198 of the Criminal Code of the Russian Federation. 1. Evasion of taxes and (or) fees from an individual by failing to submit a tax return or other documents, the submission of which is mandatory in accordance with the legislation of the Russian Federation on taxes and fees, or by including deliberately false information in a tax return or such documents, committed on a large scale Notes. 1. A large amount in this article is recognized as the amount of taxes and (or) fees, amounting to more than six hundred thousand rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 percent of the amounts of taxes payable and (or) fees, or exceeding one million eight hundred thousand rubles, and in an especially large amount - an amount amounting to more than three million rubles for a period within three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 20 percent of the due payment of taxes and (or) fees, or exceeding nine million rubles. The act is subject to qualification as a tax offense - the amount does not reach the amount of a criminal offense.
- Lawyer's response:
Article 140. Reasons and grounds for initiating a criminal case [Code of Criminal Procedure of the Russian Federation] [Chapter 19] [Article 140] 1. The reasons for initiating a criminal case are: 1) a statement about a crime; 2) surrender; 3) a message about a crime committed or being prepared, received from other sources; 4) the decision of the prosecutor to send the relevant materials to the preliminary investigation body to resolve the issue of criminal prosecution. 1.1. The reason for initiating a criminal case on crimes under Articles 198-199.2 of the Criminal Code of the Russian Federation is only those materials sent by the tax authorities in accordance with the legislation on taxes and fees to resolve the issue of initiating a criminal case. 2. The basis for initiating a criminal case is the availability of sufficient data indicating the signs of a crime.
Daniil Laguntsov
Who is required by law to document their income?
- Lawyer's response:
Nikolai Semenkov
Who is not difficult, people help solve an easy task in criminal law. Vasilyeva, who is required to submit a declaration of her income to the tax office, decided not to file a declaration and not to pay additional amounts of income tax. The amount of unpaid tax amounted to about 50 thousand rubles. Did Vasilyeva commit a tax crime or a tax offense? Justify your answer
Daniil Lazarenkov
Is there an example of the application of Art. 140 of the Criminal Code of the Russian Federation?. When contacting officials, I always receive incomplete or deliberately false information. Since 82, when I was illegally fired and the Tikhvin n / court, directly. participation of the chairman court G. V. Pimanova, "made" a deliberately false decision, and for 5 years he filed for review in the court and in the gene. pr-ru, and from there each time I received the head. false inf. 87 has come. "Perestroika" and to / the court of the RSFSR, represented by the chairman. N. Yu. Sergeeva, elev. "definition" of the Leningrad Regional Court, that protest. The "decision" of the Tikhvin n / court, and the Boksitogorsk n / court restores, but no pestilence. mat. they don’t even want to listen to compensation, they came to their senses after the “fright” from “Perestroika”. Here is an example under “capitalism. In 2009 he sent a parcel with the invention (7l) “Installation for sorting potatoes” (there is a decision of VNIIGPE for issuing a patent) addressed to the province D. V. Zelenina (Tv. region), and still received both incomplete and misleading information about this image. to a bedridden wife in blockade, 9 months), Ministry of Social Protection, - 10 years old, not issued a medical skirt "300l. SPB. etc. Irlin V. E. +79040282408