What can not be done when the accounts are arrested by the tax authority.

After a desk or on-site audit, the tax authority applies interim measures to recover arrears, including sending instructions to banks to debit funds from the debtor’s accounts.

To ensure the financial and economic activities of the enterprise and pay off debts, many managers use schemes for temporary circumvention of restrictions, while risking being held criminally liable for concealing funds payable to the budget.

Article 199.2 of the Criminal Code of the Russian Federation provides for liability for concealing funds to be collected as arrears in taxes, dues, and insurance premiums.

In accordance with the resolution of the Plenum of the Supreme Court of the Russian Federation of November 26, 2019 N 48, criminal liability under Art. 199.2 of the Criminal Code of the Russian Federation occurs in the presence of at least three factors:

1. The deadline set in the received claim for the payment of a tax, due, or insurance premium has expired.
2. The amount of debt, in respect of which the methods of ensuring the fulfillment of the obligation to pay taxes, fees, insurance premiums in the form of suspension of operations on accounts and seizure of property, exceeds 2 million 250 thousand rubles.
3. The amount of financial transactions with counterparties through settlement accounts of third parties exceeded the above value.

How does the tax authority detect concealment?

The fact of mutual settlements bypassing the organization’s or entrepreneur’s own bank accounts is revealed during the verification of VAT declarations: together with the declaration, books of purchases and sales are provided, which reflect transactions with counterparties, and with frozen accounts, such operations immediately raise questions from tax inspectors.

In addition, within the framework of tax control measures, employees of tax inspections monitor the settlement accounts of the debtor’s counterparties. In this case, questions arise about the operation with the name of the payment: “Payment by letter for LLC”.

In both cases, it is letters addressed to counterparties with a request to transfer payment for a delivered product or a service rendered to the accounts of third parties that are the main evidence of the intent of the director of the organization to hide money from collection.

Arbitrage practice.

Part 1 Art. 199 of the Criminal Code of the Russian Federation (concealment committed on a large scale from 2 million 250 thousand to 9 million rubles) belongs to the category of crimes of minor gravity, as a result of which the statute of limitations for criminal prosecution expires either at the stage of preliminary investigation or during the consideration of the case by the court of first instance. Case 1-538/2017, considered by the Leninsky District Court of Novosibirsk, can serve as an example. Even if it comes to a guilty verdict, judges usually limit themselves to punishment in the form of a fine.

Part 2 Art. 199 of the Criminal Code of the Russian Federation (concealment committed on an especially large scale, i.e. over 9 million rubles) belongs to the category of serious crimes with all the consequences in the form of a preventive measure related to the restriction of freedom and punishment in the form of imprisonment.