Art. 198 of the Criminal Code. Tax avoidance. In the Internet
Jean, you have written in detail what will happen in the worst case if you are attracted for illegal entrepreneurship on the Internet. What about tax evasion? The same garbage?
Such, and not so.
Article 198 of the Criminal Code. Evasion of taxes and (or) fees from an individual
Evasion of taxes / fees from an individual can be done in two ways:
• failure to submit a declaration
• inclusion of knowingly false information in the declaration.
If someone is embarrassed by "deliberate" - do not worry. Curiosity, alas, is always seen in our law enforcement practice!
What tax? In 99% of cases - personal income tax. Individual income tax, which is paid at different rates - and 13% and 35% ...
What is income in this case? You sold the site, domain, someone paid you tuition, you got a win on a TV show, etc. In some cases, this tax will be paid for by the source of this income - a tax agent. In some cases, you must make your own tax calculations, fill out a tax return. Until April 30 of next year, file it with the tax office and pay this tax until July 15.
So, in the most simplified form, the punishment under article 198 of the Criminal Code of the Russian Federation can be represented as follows:
I must say right away that this table somewhat simplifies the situation with calculations. For example, taxes should be more than 10% and 20% of the total tax, otherwise the amount of taxes is slightly different, etc. But the general scheme is correct.
The amount of taxes is calculated for 3 consecutive years.
It is important to note that since 2003 a note was deleted from our Criminal Code, which allowed the suspect / accused under certain conditions (“for the first time”, payment of tax, assistance in disclosure) to avoid criminal liability. Now there is no such possibility.
Yours, Jean Valjean
Such, and not so.
Article 198 of the Criminal Code. Evasion of taxes and (or) fees from an individual
Evasion of taxes / fees from an individual can be done in two ways:
• failure to submit a declaration
• inclusion of knowingly false information in the declaration.
If someone is embarrassed by "deliberate" - do not worry. Curiosity, alas, is always seen in our law enforcement practice!
What tax? In 99% of cases - personal income tax. Individual income tax, which is paid at different rates - and 13% and 35% ...
What is income in this case? You sold the site, domain, someone paid you tuition, you got a win on a TV show, etc. In some cases, this tax will be paid for by the source of this income - a tax agent. In some cases, you must make your own tax calculations, fill out a tax return. Until April 30 of next year, file it with the tax office and pay this tax until July 15.
So, in the most simplified form, the punishment under article 198 of the Criminal Code of the Russian Federation can be represented as follows:
I must say right away that this table somewhat simplifies the situation with calculations. For example, taxes should be more than 10% and 20% of the total tax, otherwise the amount of taxes is slightly different, etc. But the general scheme is correct.
The amount of taxes is calculated for 3 consecutive years.
It is important to note that since 2003 a note was deleted from our Criminal Code, which allowed the suspect / accused under certain conditions (“for the first time”, payment of tax, assistance in disclosure) to avoid criminal liability. Now there is no such possibility.
Yours, Jean Valjean