The company has two chief accountants. Chief accountant and combination of positions
An important decision for many accountants and their managers was made Court of Arbitration Volgo-Vyatka district. The arbitrators believe that if one accountant keeps records in two organizations, this is not evidence of their control.
What happened?
Two commercial organizations entered into an agreement for the sale and purchase of equipment and real estate. After the transaction took place, the buying organization filed with the Federal Tax Service tax return for VAT, which claimed the deduction. In confirmation of the transactions that give the right to deduction, the organization provided the tax authorities with contracts, invoices, acceptance certificates and consignment notes. FTS conducted office check, as a result of which she refused to deduct, indicating that the workflow between counterparties is formal, and they themselves are interdependent persons... In general, according to the experts of the Federal Tax Service, the whole situation was created by commercial organizations in order to obtain unjustified tax benefits.
As arguments, the tax authorities, in particular, pointed out that the only participant and the head of the buying organization was a participant in the selling organization through participation in a third party. In addition, it turned out that the accounting in both organizations is kept by the same accountant. The banks provided the tax authorities with information that both organizations are served in the same banks, and the ip-addresses of computers for entering the Client Bank system completely coincide.
The accountant has the right to work part-time
The courts of three instances considered case No. А43-17196 / 2016 and took the position of the taxpayer, who did not agree with the arguments of the Federal Tax Service and went to court. In particular, the Arbitration Court of the Volgo-Vyatka District, in a ruling dated June 1, 2018, indicated that the parties to the agreement duly complied with its terms, and the funds were transferred in full to the seller's account. The transaction was correctly reflected in tax reporting parties, and the transfer of ownership of real estate is registered in the manner prescribed by law. In such circumstances, as the judges noted, by virtue of paragraphs 1 and 2 article 171 of the Tax Code of the Russian Federation the taxpayer has the right to reduce total amount tax calculated in accordance with article 166 of the Tax Code, on established by this article tax deductions... Deductions are subject to the amount of tax presented to the taxpayer when purchasing goods (works, services) in the territory Russian Federation in respect of goods acquired for the implementation of transactions recognized as objects of taxation in accordance with chapter 21 of the Tax Codeas well as in relation to goods for resale.
As for the same accountant in two organizations, the arbitrators noted that “the fact that accounting and tax accounting ... is carried out by the same person does not allow making an unambiguous conclusion about the control of one organization by another”. In this regard, the courts decided that tax specialists could not prove the direction of the taxpayer's actions to obtain an unjustified tax benefit.
Chief Accountant - a significant person in every enterprise. As a rule, he is the right-hand man of the company executive. And indeed, who is even more familiar with financial situation enterprises? The chief accountant holds the most important documents directly related to cash flows... That is why, when choosing a chief accountant for a company, a manager should think carefully and take a closer look. After all, you need to be confident in such an employee. There should be no doubts or suspicions so that the cooperation proceeds in the right direction.
Chief accountant: features of the profession
The chief accountant is an employee who prepares and controls a lot of documentation. This includes contracts, tax reporting, accounting reports and records, all kinds of transactions and calculations. It is quite possible to call him a "gray eminence", because he is always aware of all matters! In addition, this almighty employee has constant access to seals and significant financial documents. He, as a rule, is completely privy to all the trade secrets of the enterprise.
What should a director be guided by when considering candidates for the position of chief accountant? What should he pay attention to when choosing an employee in the first place? Of course, for his qualifications. Before inviting candidates for an interview, the manager must clearly understand what qualities a potential chief accountant of the company should have. By this time, all requirements for the candidate, the level of qualifications, skills and abilities must be fully determined.
When choosing a chief accountant from among candidates for this position, the manager must remember that the Labor Code of the Russian Federation forbids unreasonably refusing a person. And when choosing from candidates, preference should be given to those with higher qualifications.
The Regulation on Chief Accountants No. 59 of January 24, 1980 states that the position of chief accountant should be held by a specialist with a higher education in his specialty. In some cases, discussed with parent body management, a specialist with secondary professional education can be appointed as chief accountant. But this candidate must have work experience in this specialization for about 3 years and no less.
There is also another document - the Qualification Handbook, which clarifies the requirements for the positions of managers, specialists, etc. It was approved by the Ministry of Labor in 1998. In it, the requirements for the qualifications of the chief accountant are completely different. It is written here that this employee must have a higher education in economics. In addition, his work experience is allowed for at least 5 years.
The head of the enterprise should be aware that both of these documents are advisory in nature. That is, the director can focus on the document, but make a completely different decision. The requirements for a potential chief accountant are prescribed by the head of the organization himself. It is he who makes job descriptionwhere all significant items should be marked.
Part-time chief accountant: features of work
Quite often, managers make the decision to hire a part-time chief accountant. Mostly the reason lies in the savings money... But the management of enterprises should remember about some of the nuances of part-time work, which are provided for by the Labor Code of the Russian Federation.
Combining jobs are divided into two types: external and internal. Outside implies the acceptance of an employee of another organization or a freelancer. Here, an employment contract will need to be concluded either with the employee himself or with the company where he works in his main position. Internal part-time job: a specialist hired for the position of chief accountant is already an employee of the organization. In this case, it is necessary to conclude another contract regarding the part-time position.
Any employee who intends to start part-time work should know that he has the right to conclude employment contracts with several employers at once. There are no restrictions here. You can read about this in article 282 of the Labor Code of the Russian Federation (part two). At the same time, it is not at all necessary to ask your main employer if he agrees to this. His opinion, according to the established rules, is absolutely not taken into account.
Documents required for registration of a part-time job
According to article 283 of the Labor Code of the Russian Federation, an employer may require the following list of documents from a part-time employee:
- original identity document (passport);
- a document confirming the education or professional training of the employee (diploma, certificate). In this case, you can provide a copy of the document;
- in the event that the forthcoming part-time job may be associated with hazardous working conditions, the employer is obliged to demand from the employee a certificate from his main job. This certificate should describe the conditions and nature of work. The point is that any employee can perform work that is harmful or hazardous to health in only one enterprise (this is stated in Article 282 of the Labor Code of the Russian Federation).
What about a part-time chief accountant with a work book? Can the employer who took him on part-time demand to provide it to him? No, he can not. The work book is always with the employer at the main job.
By the way, every employee who gets a part-time job may not report at all that he has his main job. But it is better, of course, to provide truthful information in advance in order to avoid unforeseen situations later.
How to draw up an employment contract with a part-time job?
When hiring a part-time chief accountant, the manager may have questions about drawing up an employment contract. How to arrange it correctly? In fact, drawing up an employment contract with a part-time employee is practically no different from the usual one. Everything is registered in it necessary information about the employee and working conditions. But there are still some differences. Article 282, part 4 of the Labor Code of the Russian Federation states that the contract must necessarily indicate that the employee is hired part-time. Concluding a fixed-term employment contract with a part-time employee is also allowed.
Primary documentation for a part-time job
Having hired a part-time accountant, primary documentation is drawn up for him, as well as for any employee. This includes the order to hire an employee, as well as his personal card. Both documents must indicate that the employee is employed concurrently. And the employee himself indicates this fact in the statement.
Opening hours information
If earlier the employer could not oblige an employee to work part-time more than 4 hours a day, now the situation has changed slightly. A part-time employee can work more than 4 hours a day if he has given time there is no work in the main position. The main condition is not to exceed half the monthly norm of the allotted working time.
Some employers, fearing that their employees may combine their main job with an additional one in other companies, prescribe a prohibition on these actions in their employment contract. In fact, this is illegal. The labor inspectorate may have questions to such an employer.
can general director and a chief accountant to work part-time on a part-time job? Or how to correctly reflect the irregular working hours of both, if they receive a fixed salary, regardless of whether they were at work or four hours, that is, the time worked depends on the work performed.
for chief accountants, the Labor Code of the Russian Federation does not establish any restrictions or special requirements for part-time work. Consequently, the chief accountant can work part-time.
The head of the organization can work part-time for another employer only with the permission of the authorized body legal entity either the owner of the organization's property, or a person (body) authorized by the owner. The head of an organization cannot be a member of the bodies exercising supervision and control functions in this organization.
If the general director is the only founder (participant, shareholder) of a commercial organization, then an employment contract cannot be concluded with him, therefore, he cannot be a part-time employee.
Also, the director of a municipal unitary enterprise cannot be accepted concurrently, since the heads of unitary enterprises are not entitled to engage in other paid work, both in commercial and budgetary organizations, except for teaching, scientific and other creative activities.
Thus, if a citizen is not the director of a municipal unitary enterprise, is not the only founder (participant, shareholder) of a commercial organization, and also does not belong to the categories of citizens who cannot be accepted part-time (minors; citizens who are employed with harmful and ( or) hazardous working conditions, if their main job is related to the same conditions; prosecutors; citizens who are employed in work related to driving or traffic control vehicleif at the main place of work they perform the same labor duties; judges) he can work part-time part-time with the permission of the authorized body of the legal entity or the owner of the organization's property, or the person (body) authorized by the owner.
The total working time for part-time workers cannot exceed four hours a day, but if an employee is free from the main job (on any day), then he can work part-time at this time full-time. However, during one month (another accounting period), the duration of the part-time job must not exceed half of the working time per month (another accounting period) established for the corresponding category of employees.
When applying for a job, in the order according to Form No. T-1, indicate that the employee is employed at a part-time rate, write down the actual amount of salary that you will pay to the employee, next (in parentheses) indicate that this is 0.5 rates.
Moreover, in staffing table it is better to prescribe the full salary of a full-time employee, since if in the future the organization hires a full-time employee, there will be no need to make changes.
In addition, hourly wages can be set for employees. Wherein wage calculated based on the number of hours actually worked in the billing period.
Irregular working hours - a special mode of work, according to which individual employees can be involved in the performance of their labor functions outside the established working hours for them, subject to a number of conditions.
Since the length of the working time of a part-time worker is limited by law, he cannot be set on irregular working hours, regardless of how many hours a part-time worker works per day.
The rationale for this position is given below in the materials of the Glavbuh System and the Personnel System
With a part-time job, an employee, in his free time from the main job, performs other work under a separate employment contract ( h. 1 tbsp. 282 TC RF). Part-time work can be done both at the place of the main job (internal part-time job) and in other organizations (external part-time job) ( h. 3 tbsp. 282 TC RF).
The legislation does not limit the number of part-time jobs. That is, the employee is allowed to conclude part-time employment contracts with any number of organizations. This is stated in part 2 Article 282 of the Labor Code of the Russian Federation. *
Who cannot be accepted concurrently
Citizens belonging to the following categories cannot be hired for part-time jobs:
- minors ( h. 5 tbsp. 282 TC RF);
- citizens who are employed with harmful and (or) hazardous working conditions, if their main job is associated with the same conditions ( h. 5 tbsp. 282 TC RF);
- prosecutors (except for teaching, scientific and creative activities) ( p. 5 tbsp. 4 of Law 17 january 1992 no. 2202-1 );
- citizens who are hired for work related to driving or driving, if at the main place of work they perform the same labor duties ( h. 1 tbsp. 329 TC RF). Scroll positions and professions to which this restriction applies are approved by decree Governments RF from 19 january 2008 no. 16 ;
- judges (except for teaching, scientific and creative activities) ( p. 3 tbsp. 3 Law of 26 june 1992 no. 3132-1 ).*
If the organization mistakenly hires an employee who is prohibited from working part-time, he will have to be fired. paragraph 11 Article 77 of the Labor Code of the Russian Federation (as a violation of the rules for concluding an employment contract, excluding the continuation of work).
Situation: is it possible to hire a part-time worker who is the director of a municipal unitary enterprise
As a rule, you can't.
The fact is that the heads of unitary enterprises are not entitled to engage in other paid work, both in commercial and budgetary organizations, except for teaching, research and other creative activities. This is stated in paragraph 2 Article 21 of the Law of November 14, 2002 No. 161-FZ.
Situation: can the same person be the chief accountant in two organizations at the same time (in one - according to the work book, in the other - part-time) *
Yes maybe.*
No restrictions or special requirements for part-time jobs for chief accountants Labor Code RF does not install.
Part-time job is the performance of other paid work by an employee in his free time from the main job. This concept is spelled out in article 282 Labor Code of the Russian Federation. At the same time, an employment contract must be concluded with a part-time job, which indicates that the work is part-time. *
Situation: can the general director - the only founder (participant, shareholder) of a commercial organization - work externally
No, he can not.*
An employment contract is not concluded with the CEO - the only founder ( letterMinistry of Health and Social Development Russia from 18 august 2009 no. 22-2-3199 ). Consequently, such a person does not have an employment relationship with an organization in the conventional sense. *
Thus, the CEO, who is also the sole founder of the organization, can get a job in another organization. Moreover, such work will not be considered an external part-time job, but will be the main job for him. *
Working hours
The total working time for part-time workers cannot exceed four hours per day ( art. 284 TC RF). But if an employee is free from the main job (on any day), then he can work part-time at this time full time. However, during one month (another accounting period), the duration of the part-time job must not exceed half of the working time per month (another accounting period) established for the corresponding category of employees. Such restrictions are set part 1 Article 284 of the Labor Code of the Russian Federation. *
The restrictions on the duration of part-time working hours do not need to be observed if the employee at the main place of work:
- suspended work due to a delay in the payment of his salary ( h. 2 tbsp. 142 TC RF);
- suspended from work for health reasons with retention of the position for up to four months in the cases provided for part 2 article 73 of the Labor Code of the Russian Federation;
- is the head, his deputy, chief accountant of the organization ( a separate subdivision) and was removed for health reasons with the retention of the position in the case provided for part 4 article 73 of the Labor Code of the Russian Federation.
On days when an employee is employed at the main place of work, the daily duration of his part-time work cannot exceed four hours a day. For more than four hours, a part-time worker can only work on days when he is not busy at his main place of work. For example, if at the main place of work an employee is not busy on any day, he can work part-time full-time (eight hours). Then overtime will be considered hours of work that the part-time worker has worked in excess of the prescribed eight hours. At the same time, the duration of part-time working hours for a month (another accounting period) should not exceed half of the working hours of the same category of employees working on a permanent basis (i.e., not part-time) for the same accounting period.
After the employment contract is concluded, fill out the order of acceptance to work , and at the end of the procedure - personal card .
An example of applying for an external part-time job
E.V. Ivanova was admitted to the organization as a secretary on the terms of external part-time job ( employment contract).
The head of the organization issued an order for hiring form No. T-1 and at the request of the employee issued help , confirming acceptance for a part-time job. Based on this certificate, an employee of the organization responsible for maintaining personnel records at the main place of work made a record of part-time work in work book Ivanova.
Nina Kovyazina,deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia
2. An article-by-article commentary to the Labor Code of the Russian Federation.
"Article 276. The work of the head of the organization in combination
The head of the organization can work part-time for another employer only with the permission of the authorized body of the legal entity or the owner of the property of the organization, or the person (body) authorized by the owner. The head of the organization cannot be a member of the bodies exercising the functions of supervision and control in this organization. *
A comment:
The norms of Article 282 of the Labor Code of the Russian Federation contain the possibility of restrictions on part-time work for selected categories workers, in particular heads of organizations. Federal laws place restrictions on the right of managers to work part-time. The reasons for this:
- the possibility of abuses by managers of their powers against the property interests of the owners of organizations;
- limited resource of the manager's working time, which he is obliged to use productively in the interests of the employer. There are often situations when work in other organizations is necessary from the point of view of ensuring the interests of the employer, for example, in subsidiaries, dependent legal entities. Therefore, the Labor Code of the Russian Federation (in Article 276) does not prohibit part-time employment, but requires obtaining permission from an authorized body, the owner of the organization's property, or a person (body) authorized by the owner.
Supervisors may be expressly prohibited from performing certain paid work. For example, the head of a unitary enterprise cannot be a founder (participant) of a legal entity, hold positions and engage in other paid activities in government bodies, organs local government, commercial and non-commercial organizations, except for teaching, scientific and other creative activities. It is forbidden for him to engage in entrepreneurial activities, to be the sole executive body or a member of the collegial executive body of a commercial organization, except when it is included in job duties this leader. The head of a credit institution or its branch is not entitled to hold positions in other organizations that are credit or insurance organizations, professional market participants valuable papers, as well as in organizations engaged in leasing activities or are affiliated with a credit institution in which its head, chief accountant, head of its branch work.
The legislation on limited liability companies does not contain such restrictions. In this case, the norms of the Labor Code of the Russian Federation on the need to permit the owners of property (participants) of the company to take up paid positions in other organizations as a manager are applied.
The head of the organization also cannot be a member of the bodies exercising control functions. This is due to the need to divide powers between management and supervision bodies. The head, by virtue of his powers, constantly monitors the functioning of the organization. The owners, on the other hand, are interested in conducting periodic objective checks of the activities managed by the head of the organization to assess the effectiveness of the decisions he makes and the effectiveness of the head. Similarly, members of the audit commission (auditor) of a company cannot simultaneously be members of the board of directors (supervisory board). They cannot hold other positions in the management bodies of the company. "
Staffing appointment
Nina Kovyazina,
deputy Director of the Department
education and human resources of the Ministry of Health of Russia
4. Article: Solutions for five problematic situations with salary documents
Situation 4. An employee is hired on a part-time basis
We hire an employee at 0.4 rates - 2000 rubles. per month (full salary - 5000 rubles). How do we properly issue a job order and staffing? Previously, this position was not in the "staff".
Irregular working hours - a special mode of work, according to which individual employees can be involved in the performance of their labor functions outside the established working hours, subject to a number of conditions (Article 101 of the Labor Code of the Russian Federation).
Since the working hours of a part-time worker are limited by law, irregular working hours cannot be established for him, regardless of how many hours a part-time worker works per day. *
Ivan Shklovets, Deputy Head Federal Service for labor and employment
Respectfully,
Lyudmila Nosova, expert of FSS "System Glavbuh".
The answer was approved by Varvara Abramova,
leading expert of the BSS "System Glavbuh".
We have an organization that provides accounting services to other organizations. The staff is an accountant. For some specialists, the title of the position in the work book is important. Can an organization have several "chief accountants" by function, but not by nature? At the same time, the organization itself does not have a chief accountant as such. Some simply say: I will go to work for you, but only if there is a corresponding position in the labor office - chief accountant or deputy chief.
Answer
The answer to the question:
Thus, two or more chief accountants in one organization cannot work at the same time, including temporarily.
Moreover, the number of deputy chief accountants is not limited by law.
In addition, according to the position of an accountant, the qualification reference book of the positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of Russia dated 21.08.1998 N 37) (revised from 12.02.2014) established categories (1,2). Their number in the staffing table is also not limited.
Details in the materials of the System Personnel:
1. Situation:Can the organization have two chief accountants, for example, at the time of transferring the affairs of the retiring chief accountant to a new employee
Thus, two chief accountants in one organization cannot work simultaneously, including temporarily.
Advice: at the time of the transfer of affairs with a new employee, you can conclude or accept him for the position of deputy chief accountant with the subsequent one.
Nina Kovyazina,
deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Ministry of Health of Russia
11.09.2015
Best regards and wishes for a comfortable work, Tatiana Kozlova,
expert Systems Personnel
Actual personnel changes
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In the magazine "Personnel Business" you will find an up-to-date plan on how to make a safe vacation schedule for 2020. The article contains all the innovations in laws and practice that must now be taken into account. For you, there are ready-made solutions to situations that four out of five companies face in preparing the schedule. -
Get ready, the Ministry of Labor is changing the Labor Code again. There are six amendments in total. Find out how the amendments will affect your work and what to do now so that the changes are not taken by surprise, you will learn from the article.
I have a question: "Could there be several chief accountants in the Consulting Company?" And also could not help with judicial practice on this occasion.
Answer
No, he can not. Law No. 402-FZ does not provide for the presence of two chief accountants in any organization.
Item 3, Art. 7 Federal law dated 06.12.2011 No. 402-FZ establishes the mandatory presence of a chief accountant in the company. The head of an economic entity is obliged to assign accounting to the chief accountant or other official. If there is no chief accountant in the company, then it is necessary to conclude an agreement on the provision of accounting services. The exception is small and medium-sized businesses; managers of such companies can keep their own accounting records.
Unfortunately, no judicial practice, as well as official clarifications, regarding the presence of several persons in the company who are entrusted with the responsibility of maintaining accounting records, has been identified.
At the same time, a company may have the following situation: there is only one chief accountant (he maintains the accounting of the organization itself, he is assigned these duties by order) and several accountants whose duties include customer service.
The rationale for this position is given below in the materials of Sistema Yurist and in the materials of Sistema Glavbuh
“All organizations, without exception, are obliged to maintain accounting and prepare financial statements (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ). And the accounting procedure depends on the status of the organization and on the taxation system that it applies *.
Completely exempted from accounting:
- an individual entrepreneur (a person engaged in private practice) - if he keeps records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when application of UTII) in the manner prescribed by Russian tax legislation;
- a branch, representative office or other located in Russia structural subdivision organizations created in accordance with the legislation of a foreign state - if they keep records of income, expenses and (or) other objects of taxation in the manner prescribed by tax legislation.
Simplified accounting methods
Simplified methods of accounting, including simplified accounting (financial) statements, may be applied by three groups of organizations. The first of them includes small businesses *. The second group includes organizations that have received the status of participants in the Skolkovo project. And finally, the third group includes non-profit organizations, if their receipts (in money or other property) for the previous reporting period did not exceed 3 million rubles.
Simplified methods of accounting are not allowed to be used by lawyers and notaries, various types of cooperatives, mutual insurance societies, political parties, microfinance, state and self-regulatory organizationsas well as non-profit organizations recognized as foreign agents.
Organization of accounting
Accounting and storage of accounting documents is organized by the head of the organization (part 1 of article 7 of the Law of December 6, 2011 No. 402-FZ).
He is obliged to choose one of the following options and fix it in the accounting policy:
- to entrust accounting to the chief accountant or to another responsible employee of the organization;
- conclude an agreement on the provision of accounting services with a third-party organization (specialist);
- take over accounting (for small and medium-sized businesses, as well as non-profit organizations that have the right to use simplified methods of accounting) *.
Responsibility for violation of accounting rules
For gross violation of accounting rules, the tax inspectorate may fine the organization under Article 120 Of the Tax Code RF. So, a gross violation of the rules for keeping records of income and expenses is the absence primary documents, invoices, accounting registers, systematic (two or more times during a calendar year) untimely or incorrect reflection in accounting of assets and business transactions.
If the organization has committed such a violation within one tax period, then the amount of the fine will be 10,000 rubles. And if within a few, then the amount of the fine will increase to 30,000 rubles. If at the same time the organization also underestimated tax base, then the budget will have to give 20 percent of the amount of each unpaid tax, but not less than 40,000 rubles.
There is also a penalty for responsible employees of the organization. It is spelled out in the RF Code of Administrative Offenses. There is a gross violation of the rules of accounting and presentation accounting statements admit:
- accounting distortions, due to which the organization has underestimated the amount of accrued tax by at least 10 percent. But gross mistakes are only those that are associated specifically with accounting and at the same time led to arrears;
- distortion of the indicator of any line of the financial statements by at least 10 percent.
For any of these violations, as well as for failure to comply with the terms and procedure for storing accounting documents upon application tax office the court can fine the responsible employees of the organization (for example, its head) in the amount of 2,000 to 3,000 rubles. (Part 1 of Art.23.1, Art.15.11 of the Administrative Code of the Russian Federation).
Who is found guilty of violation
In each specific case, the perpetrator of the offense is identified individually. At the same time, the courts proceed from the fact that the head is responsible for organizing accounting, and the chief accountant is responsible for his correct guidance and timely reporting (paragraph 24 of the resolution of the Plenary The Supreme Court RF dated October 24, 2006 No. 18). Therefore, the chief accountant (accountant with the rights of the chief) is usually found guilty of the violation. The manager is recognized as such only if:
- the organization did not have a chief accountant at all (ruling of the Supreme Court of the Russian Federation of June 9, 2005 No. 77-ad06-2);
- accounting and calculation of taxes was carried out by a third-party specialized organization (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006, No. 18);
- the reason for the violation was a written order of the head, with which the chief accountant did not agree (paragraph 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006, No. 18).
If the head of the organization has not organized accounting, then the court may recognize such actions as abuse of power. And if, at the same time, they prove that he pursued selfish goals, then the court can sentence him to responsibility under Article 201 of the Criminal Code of the Russian Federation. "
* This is a part of the material that will help you make the right decision.
Best regards, Valentina Yakovleva,
leading Expert of JSS "Sistema Yurist"
The answer is approved by Victoria Rybalkina,
the head Hotline YUSS "System Lawyer"
Professional help system for lawyers, in which you will find the answer to any, even the most difficult question.