Regardless of the organization in which the chief accountant works, he has rights and responsibilities. Moreover, for violation of the legislation of the Russian Federation, administrative, criminal and other liability may arise.

What is it for?

All key provisions of the chief accountant’s responsibility are displayed in paragraph 2 of Art. 7 Federal Law No. 402.

It clearly states that the chief accountant is responsible for such main areas of activity, How:

• creation of accounting policies;
• provision of complete financial statements within the periods stipulated by the legislation of the Russian Federation and it is possible to analyze the company’s position at the current moment.

However, this does not mean that this list is exhaustive, since the chief accountant bears full responsibility for the performance of his official duties (for example, responsibility for non-payment of wages, vacation pay, and so on).

In other words, the person is responsible for the performance of his official duties

Kinds

Let's look at each type of responsibility separately.

Material

It can appear in several forms:

1. On a universal basis. If the chief accountant caused any damage to the company, then compensation equal to the average salary will be withheld from him. For example, if an employee has an average salary of 25,000 rubles, and the damage was caused to 200,000, then more than 25,000 rubles. cannot be collected.
2. Full. This means compensation for material damage in full. The occurrence of this kind of liability must be reflected in the employment agreement, otherwise liability may arise only on general information.

The chief accountant can be obligated to pay compensation only in situations such as:

• identifying shortages of funds or property;
• damage to company property (including equipment and raw materials);
• the fact of downtime directly due to the fault of the hired worker;
• various fines that were assessed to the company due to the chief accountant.

It is important to remember that financial liability occurs only after a special commission formed by the company establishes the guilt of the chief accountant.

Administrative

Liability may arise if offenses have been established regarding:

• non-compliance with established accounting rules;
• providing, within established periods, the necessary documentation used in the tax control process;
• failure to comply with registration periods;
• ignoring the rules for conducting transactions directly with cash registers;
• violations of the legislation of the Russian Federation regarding the financial sector.

Last year, changes (amendments) to Art. 15.11 and 4.5 of the Code of Administrative Offenses of the Russian Federation, relating to the procedure for bringing to justice. In particular, we are talking about such amendments as:

1. The amount of fines has increased. From now on, it varies from 5,000 to 10,000 rubles. The exact amount is determined depending on the specific situation.
2. Responsibility for repeat offenses has been introduced. This is possible if a repeated violation occurred during the period of the previous administrative punishment. The fine is no more than 20 thousand rubles. An alternative method is to disqualify an employee for up to several years.
3. The statute of limitations for the offenses in question has been increased. Until recently, it was 3 calendar months. For 2018, the period is up to several years;
4. If the guilt of the chief accountant is revealed, it is necessary provide evidence base. Recently, photo and video materials can be used for these purposes.

In addition, installed specific illegal actions, namely:

• registration in registers of an imaginary subject of accounting;
• introduction of accounts bypassing accounting registers;
• the information in the reporting does not correspond with the specified information in the accounting registers.

This is a gross offence.

Criminal

Responsibility arises for offenses provided for in Art. 199.1 of the Criminal Code of the Russian Federation.

Based on the legislation of the Russian Federation, criminal liability arises when such factors, How:

• absence of tax payments in large quantities;
• the chief accountant carried out the illegal action deliberately;
• violation of the legislation of the Russian Federation has been carried out for at least 3 calendar years;
• the chief accountant commits illegal actions solely in his personal interests.

It is also important to remember the second part of Art. 199 of the Criminal Code of the Russian Federation, which provides for exemption from criminal liability if there are such circumstances, How:

• this was the first time the law had been broken;
• the organization made all necessary payments to the state budget.

It is worth noting that the rule applies not only to chief accountants, but also to other officials.

After dismissal, can the chief accountant be held accountable or not?

If the fact of an offense was discovered after the dismissal of the chief accountant, then it is possible to bring him to justice. To do this, you need to contact a judicial authority. The claim can be filed within 1 year from the period of detection of certain violations.

The main task of the company's management is to provide an evidence base.

Non-payment of wages to hired employees

The fact of non-payment of wages is serious offense, because of which responsibility is assigned not only to the chief accountant, but also to the company’s management.

To bring liability, hired workers must contact the Labor inspection. Based on the request, an inspection will be initiated.

The responsibility of the chief accountant occurs only if the funds to pay salaries are in the account, but the accounting department has not made the payment.

Non-payment of funds will result in administrative responsibility.

Non-payment of taxes

For non-payment of taxes, the chief accountant is expected to criminal or administrative punishment.

Penalties may be imposed for submitting the relevant declaration to the tax office. If the declaration contains false information, then criminal liability cannot be avoided.

From all of the above, we can conclude that the chief accountant is responsible for any violation of the legislation of the Russian Federation. The more serious the offense, the more severe the punishment.

All issues regarding punishment for the chief accountant are regulated by:

• Art. 7 Federal Law No. 402 - defines the rights and responsibilities of the chief accountant;
• Art. 75 and Art. 81 of the Labor Code of the Russian Federation - determine the possibility of terminating the employment agreement;
• Art. 199 of the Criminal Code of the Russian Federation - provides for the possibility of criminal liability for certain offenses;
• Art. 15.11 and Art. 4.5 of the Code of Administrative Offenses of the Russian Federation - provide for administrative punishment for certain violations.

The list of legislative acts is not exhaustive, but includes all the necessary laws that you need to know to minimize the risks of various offenses.

Certification of chief accountants obliges all applicants, without exception, to answer such main criteria, How:

1. Mandatory higher education in the relevant field.
2. Availability of the required work experience, which is directly related to accounting reporting or directly to auditing. Work experience must be at least 3-5 years.
3. Those persons who have secondary vocational education and additional work experience, which is directly related to accounting reporting or auditing, can be admitted to certification. Work experience can vary from 3 to 5 years.

The certification procedure itself is carried out in several stages, exactly:

1. Passing a written or oral exam.
2. Passing testing on the basis of the IPB RF.

As practice shows on this issue, the most optimal option is considered to be preparation for certification in the relevant training centers that are interested in the final results.

Often, the financial costs of courses are borne by a company that is interested in high-level specialists.

In the process of completing the preparatory courses, not only the established accounting standards will be reinforced, but also a unique opportunity will arise to become familiar with current financial information, which will assist in comprehensive development.

Moreover, by contacting private accounting centers, you can undergo preliminary testing and answer all the questions that may be asked during certification.

Specialists who were able to pass certification are, in practice, considered by direct employers as ideal employees for the available vacant position.

If a worker has permanent official employment, he has every moral right to demand from his immediate employer an increase in wages, an increase in his employment, as well as optimization of the social package and further career advancement.

A seminar on tax audits and liability is presented below.

The chief accountant is a person with increased responsibility. This is the second most important position in the company (after the manager). The chief accountant is responsible for the legality of all operations performed. A specialist can be held accountable for committing illegal actions.

The legislative framework

Let's consider the legislative documents that regulate various forms of responsibility of the chief accountant:

• Criminal Code of the Russian Federation.
• Code of Administrative Offenses of the Russian Federation (in particular, Article 15.11.).
• Tax Code of the Russian Federation.
• Federal Law No. 129 of November 21, 1996.

Let's consider the regulatory grounds for criminal prosecution of the chief accountant:

• Federal Law No. 309.
• Article 144 of the Code of Criminal Procedure.

Depending on the severity of the offense, the chief accountant can be brought to disciplinary, material, administrative, or criminal liability. Disciplinary action applies to all employees. They are not specific to chief accountants.

Material liability

The financial responsibility of the chief accountant can be of two forms:

• On a universal basis. Assumes MO on a general basis. If the chief accountant causes any damage to the organization, compensation equal to his average salary is recovered from him. For example, the damage to the company amounted to 100,000 rubles. The chief accountant's salary is 20,000 rubles. It will not be possible to collect more than 20 thousand from an employee.
• Full financial responsibility. Provides full compensation for damages. Let's consider a similar example: an organization suffered damage in the amount of 100,000 rubles. The chief accountant, if his guilt is proven, will have to pay compensation in the amount of 100,000 rubles, regardless of the size of his salary. The provision for full financial responsibility must be specified in the employment contract. It can only be delivered to employees with key positions (chief accountant, manager).

IMPORTANT! If the employment contract does not contain a clause on full MO, the chief accountant will bear financial responsibility on a general basis.

You can oblige the chief accountant to pay compensation in the following cases:

• Lack of money or property.
• Damage to property (equipment, raw materials).
• Downtime due to the employee's fault.
• Fines assessed due to the fault of the chief accountant.

This is real damage. Compensation cannot be recovered for indirect damage (for example, lost company profits).

IMPORTANT! After discovering an offense, the manager must convene a special commission to identify the culprit. Only if the commission reveals that it is the chief accountant who is to blame can compensation be recovered from him. You also need to get an explanatory note from the employee.

Administrative responsibility

The chief accountant will bear administrative responsibility for the following violations of the law:

• Accounting rules are not followed.
• The employee does not submit documents required for tax control within the established time limits.
• Registration deadlines are not met.
• The rules for carrying out operations with cash registers are ignored.
• The chief accountant violated the laws of the Russian Federation concerning the financial industry.

In 2016, amendments to Articles 15.11 and 4.5 of the Code of Administrative Offenses of the Russian Federation came into force, concerning the procedure for bringing to justice. In particular, the following changes have been made:

• The amount of the fine has increased. Now it ranges from 5,000 to 10,000 rubles. The exact amount of penalties is determined by the court depending on the circumstances of the case.
• Responsibility for repeated violation of the law has been introduced. It will be effective if a new offense occurred during the period of the previous administrative punishment. The fine in this case will range from 10 to 20 thousand rubles. An alternative option is disqualification of a specialist for up to 2 years.
• The statute of limitations for pending cases has been increased. Previously it was 3 months. That is, if the accountant’s offense was discovered after this time, it was impossible to hold the employee accountable. Now the period has been increased to 2 years.
• When establishing the guilt of the chief accountant, evidence of the misconduct must be presented. Since 2016, they can also be used as photo and video materials.

The illegal actions for which administrative liability is introduced were also specified:

• Registration of imaginary accounting items in registers.
• Introduction of accounts outside accounting registers.
• The reporting data does not correspond with the accounting registers.

All of these are quite serious violations.

Criminal liability

The chief accountant bears criminal liability for offenses on the basis of Article 199.1 of the Criminal Code of the Russian Federation. According to the first part of this article, an official will be brought to the MA if the following factors are simultaneously present:

• The organization does not pay taxes in large quantities.
• The chief accountant commits illegal actions consciously.
• The violation of the law occurs for at least 3 years.
• The chief accountant, when committing illegal actions, is guided by his personal interests.

The second part of Article 199 of the Criminal Code of the Russian Federation is also of interest. It talks about exemption from the UO in the following circumstances:

• The offense was completely for the first time.
• The company has made all required payments to the country's budget.

The rules under consideration are relevant not only for chief accountants, but also for other officials who are responsible for paying taxes.

Is it possible to hold the chief accountant accountable after his dismissal?

If wrongdoing is discovered after an employee has been fired, they can still be held accountable. To do this you will need to go to court. The statement of claim must be filed within 12 months from the date of discovery of the offense. The task of the manager in court is to collect evidence that the chief accountant caused real damage to the organization. The category of real damage does not include lost profits.

IMPORTANT! 12 months must be counted from the date the offense was discovered, and not from the date it was committed. It is advisable to take care of evidence that a violation of the law was detected on a certain day.

Responsibility of the chief accountant for non-payment of salaries to employees

Non-payment of wages is a serious offense for which not only the manager, but also the chief accountant is responsible. An employee who has not received the required funds has grounds to contact the Labor Inspectorate. After this request, checks are initiated in the organization. If violations are identified during the inspection, fines are issued. A specific person, including the chief accountant, can be required to pay a fine. Let's look at who exactly will be responsible:

• If the salary was not paid due to the fact that there are no funds in the organization’s account, responsibility rests with the head of the enterprise.
• If there are funds in the account, this is considered evidence of delay of money due to the fault of the chief accountant. Accordingly, he will bear responsibility.

In this case, administrative liability is usually imposed in the form of a fine.

Responsibility for non-payment of taxes

For non-payment of taxes, the chief accountant will face criminal or administrative punishment. Penalties are imposed for late submission of tax returns. If the declaration contains false information, the chief accountant will face criminal liability.

Keeping records at an enterprise requires accountants to know a huge number of regulations, laws and regulations. If you do not follow them, then for these persons it may result in serious punishment. Let's look at the responsibilities of the chief accountant at an enterprise.

Basic moments

The main thing that the chief accountant at any enterprise is obliged to do is to monitor the proper reporting. If employees work under his supervision, the chief accountant organizes their work activities and monitors the correctness of the work. Its basic rights and obligations are expressed in Federal Law No. 402 (dated December 6, 2011). If the employer needs the chief accountant to have some additional skills, then they should be specified in the job description and in the contract (the main thing is that these requirements do not contradict the law).

The main qualification directory of the Ministry of Labor establishes the following responsibilities for the chief accountant:

• Organization of accounting of business activities;
• Building a general accounting scheme for the enterprise in accordance with the law;
• Management of the development of individual document forms and chart of accounts for accounting;
• Control of document flow related to financial statements and inventory;
• Ensuring accounting functionality;
• Ensuring control over the use of available resources and financial discipline;
• Participation in current events, the purpose of which is to carry out financial analysis;
• Ensuring the procedure for submitting reporting documentation to regulatory authorities within the time limits established by law.

To enable the chief accountant to perform his duties in full, he is given a whole range of rights:

• Create requests to all structural divisions of the enterprise and personally for specialists;
• Distribute responsibilities among accounting staff;
• Certify financial documents within the limits of job description and competence;
• Create an internal concept for the enterprise for maintaining financial statements;
• Nominate employees for rewards and punishments;
• Put forward plans regarding the expenditure of funds, materials, labor resources, work and storage space.

If necessary, the head of the enterprise has the right to grant the chief accountant the authority to represent the company in regulatory authorities.

Responsibility measures

2017 made some adjustments to the definition of the functions of the chief accountant. Currently, they consist of monitoring activities related to the preparation of financial statements. Other accounting employees now have the right to prepare the documents themselves.

At the same time, it is the chief accountant who is responsible for monitoring the process of drawing up contracts with staff accountants so that they include clauses listing all responsibilities.

Otherwise, a situation may arise in which their duties will have to be performed by the chief accountant.

The legislation determines the possibility of the following types of liability in relation to the chief accountant:

• Material.
• Administrative.
• Criminal.
• Subsidiary.

Let's look at these types in more detail.

Disciplinary responsibility

• Changes in actual accounting data, which result in a reduction in taxes and fees by at least 10%;
• Change by 10% in any direction of the accounting indicator;
• Entering into accounting registers a fact or object that did not exist in reality;
• When maintaining accounting, the chief accountant does not use accounting registers;
• The enterprise lacks primary reporting documents, financial statements, accounting registers and an audit report;
• Maintaining financial statements without using data from accounting registers.

Punishment for these offenses is provided for in Art. 15.11 Code of Administrative Offenses of the Russian Federation:

• Administrative imposition in the amount of 5 to 10 thousand rubles.
• For a repeated violation it will be increased and will range from 10 to 20 thousand rubles, also possible for a period of up to 2 years.

For non-payment of taxes, the chief accountant is subject to both administrative and criminal penalties. Such an act includes facts of failure to submit a tax return within the period established by law, as well as failure to transfer established amounts to the budget.

Moreover, it is considered a more serious offense. It is worth noting that even after the law was tightened in 2017, chief accountants are rarely brought to criminal liability, being more limited to administrative liability. Thus, late submission of a declaration will be punishable by a fine of 300 to 500 rubles.

Criminal liability

According to the Criminal Code of the Russian Federation, criminal liability for an accountant becomes a reality if the following factors are present:

• Large tax debts;
• The length of time of the offenses committed (at least 3 years);
• The chief accountant was aware that he had committed illegal acts;
• Violations of the law were committed by the chief accountant for personal gain.

The accountant will be able to avoid criminal punishment if he manages to pay the full amount of damage caused before or during court hearings. Then he will only face administrative punishment.

For a large amount, the chief accountant will have to pay a fine of 100 to 300 thousand rubles. - it's minimum. And at most he can be imprisoned for a term of up to 2 years (Article 199).

For the same illegal action on a particularly large scale, the fine will increase and range from 200 to 500 thousand rubles. The maximum term of imprisonment will also increase to 6 years.

Fines for accountants changed in 2016. Federal Law No. 77-FZ of March 30, 2016 tightened liability for gross errors in accounting and increased the period for bringing to responsibility.

How fines for accountants changed in 2016

For what violations are fines possible for accountants in 2016?

Fines for accountants in 2016 appeared for “double bookkeeping”, unaccounted transactions, reflection of non-existent expenses and liabilities with false indication of their sources, the use of forged documents and falsification of accounting statements, accounts, accounts and financial reports.

We have shown in the table what violations were fined for before April 10, 2016, and what they are fined for now.

How to prevent fines for accountants in 2016

If, due to distorted accounting data, the organization did not pay additional tax to the budget, a fine can be avoided. But for this you need:

• submit an updated tax return (calculation), and before that repay the arrears and pay penalties;
• correct errors and submit revised financial statements before these statements are approved by the owners.

Understanding this, we note, first of all, that by virtue of Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, an official is indeed subject to administrative liability in the event of committing an offense in connection with failure to perform or improper performance of his official duties.

As the Plenum of the Supreme Court explains in Resolution No. 5 dated March 24, 2005 (as amended on December 19, 2013), if a legal entity commits an administrative offense and the officials through whose fault it was committed are identified, it is allowed to bring administrative liability for one and the same the same norm of both the legal entity and the specified officials.

But one more question remains: which official should be punished: the manager or the chief accountant?

But this depends on who exactly committed the violation (crime). How is this determined in cases where the problem lies in the area of ​​violation of tax laws? Due to his job responsibilities, it is the accountant who prepares tax and accounting reports, works with primary records and accounting registers, but most “fateful” decisions are usually the work of the director.

Here it is important to understand that in each specific case the circumstances of the case will be analyzed and conclusions will be drawn about the guilt of the persons; it is impossible to say in advance unequivocally: “the chief accountant will be responsible for this, and the manager will be responsible for that.” It may also be that the chief accountant committed illegal actions intentionally and behind the director’s back. That is why it is impossible to find in the legislation a direct indication of the specific subject of the violation (crime) indicating his position. The culprit is determined by the court.

However, we can formulate a general principle based on the responsibilities that the law imposes on the director and chief accountant in the field of accounting and tax accounting:

• Art. 7 Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ (clause 1) determines that accounting and storage of accounting documents are organized by the head of the economic entity. This is what he is responsible for.
• As for direct accounting, tax calculation, and reporting preparation, this is the functionality of the chief accountant and his subordinates.

Moreover, the chief accountant is responsible for the work of the accounting department as a whole and will not be able to simply “blame” violations on his subordinates unless the malicious intent of these individuals is proven, as well as the fact that they managed to mislead their superiors.

The Supreme Court has repeatedly emphasized: the director will be held accountable for improper organization of accounting, the chief accountant - for improper maintenance (see, for example, Resolution of the Supreme Court of the Russian Federation dated September 22, 2014 No. 5-AD14-17, paragraphs 23 - 26 of the Resolution of the Plenum of the Supreme Court RF dated October 24, 2006 No. 18 (as amended on February 9, 2012).

• The fact that the provisions of the Law “On Accounting” directly prohibit him from accepting for accounting purposes is also not in favor of the accountant:
• Documents used to document facts of economic life that never took place, including those underlying imaginary transactions;
• Allow exceptions or omissions when registering accounting items in accounting registers;

Allow registration of imaginary and feigned accounting objects in accounting registers (clause 1 of article 9, clause 2 of article 10). If the manager pushes for a violation, You can be completely calm only if the accountant has a written order from the manager

, who in this case is solely responsible for the accuracy of the presentation of the organization’s financial position as of the reporting date, financial results and cash flows for the reporting period (Clause 8 of Article 7 of the Federal Law “On Accounting”).

When determining the degree of responsibility of the accountant, the court will necessarily find out whether the accountant took measures to draw the attention of his superiors to the impossibility of following his instructions due to the fact that this could lead to the commission of an administrative offense.

Regardless of the success of such attempts to whitewash oneself, this will still be counted in favor of the accountant both by the court considering the case of an administrative offense and by the investigation in the criminal case (if it comes to one).

Financial responsibility of the chief accountant

For various violations and crimes in the tax sphere, a whole range of sanctions and fines is provided. The accountant may be concerned with the following:

For violation of deadlines for submitting information to the tax authorities:

Accountant's responsibility for errors:

Accountant's responsibility for tax violations:

Division of responsibility

For example, Art. 15.5 of the Code of Administrative Offenses of the Russian Federation established a fine for violating the deadlines for submitting a tax return. Namely declarations, and not calculations for advance payments (see Resolution of the Supreme Court of the Russian Federation dated November 25, 2015 No. 78-AD15-7). Despite the fact that punishments seem in some cases more than impressive, it is necessary to take into account the specifics of their imposition.

The courts also resolve issues of delimitation of liability under various articles of the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation.

Example: Based on the results of a tax audit of the income tax return, an understatement of the tax liabilities of the LLC was revealed.

By a ruling of the magistrate, the accountant of the LLC was found guilty by the court of distorting information in the income tax return, as a result of which the tax amount was underestimated by more than 10%. She was sentenced under Art. 15.11 Code of Administrative Offenses of the Russian Federation.

However, then the city court reclassified the accountant’s actions under Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the administrative penalty in the form of an administrative fine was reduced to 300 rubles. The reason was that in fact the tax distortion was less than 10%, and the magistrate made the calculation incorrectly.

However, the court refused to admit that the accountant’s actions did not constitute an administrative offense and the supervisory authority supported it (see Resolution of the Moscow Regional Court of June 22, 2010 in case No. 4a-967/10).

Whatever the tax authority thinks about the accountant’s guilt in committing the administrative offense charged to him, the final decision will be made by the court.

In this case, it may seem sufficient to the inspection that the accountant has powers, the improper execution of which was associated with a violation, but the court will look into the circumstances of a particular case on the merits and take into account, among other things, the direct involvement of a person in the commission of a specific illegal action (inaction). Taking this into account, it is better for the accountant to obtain evidence of his non-involvement.

Example: During an audit, the tax authority requested documents from an LLC. The LLC, in its letter, refused to provide these documents to the Federal Tax Service. The refusal was unfounded.

The tax authority presented the court with a copy of the power of attorney, according to which the chief accountant was authorized to respond to the demands of the tax authorities.

However, the court found that the letter that served as the subject of the proceedings was signed by the director of the LLC.

The court indicated that the very fact of having a power of attorney does not confirm the fact that the accountant committed the specified administrative offense, since he did not sign the letter. The accountant was found not guilty of committing an offense (see Resolution of the Supreme Court of the Russian Federation dated August 21, 2013 No. 73-AD13-5).

Criminal liability of the chief accountant

Criminal liability can only be a consequence of tax evasion with direct intent for the purpose of complete or partial non-payment and only if damage is caused on a large or especially large scale.

As explained by the Plenum of the Supreme Court of the Russian Federation in Resolution No. 64 dated December 28, 2006, the subjects of the crime provided for in Article 199 of the Criminal Code of the Russian Federation may include the head of the taxpayer organization, the chief accountant or an accountant in the absence of a chief accountant on the staff, whose responsibilities include signing the reporting documentation for tax authorities, ensuring timely and full payment of taxes.

The subjects of this crime may also include persons who actually performed the duties of a manager or chief accountant (accountant). Other employees who prepare, for example, primary accounting documents, may, if there are grounds for this, be brought to criminal liability under the relevant part of Article 199 of the Criminal Code of the Russian Federation as accomplices who deliberately contributed to its commission.

When a person, in order to evade taxes, falsifies documents granting rights or releasing from obligations, as well as seals, stamps, forms, what he has done entails criminal liability for a set of crimes provided for in Art. 199 and art. 327 of the Criminal Code of the Russian Federation.

At the same time, the investigation is aimed at identifying the person responsible for this, and there have already been cases when the court ultimately found the chief accountant, who acted in collusion with the manager, to be the culprit (see, for example, Resolution of the Presidium of the Samara Regional Court dated February 12, 2016 No. 44u-11/2016) .

If the actions of a tax agent that violate tax laws regarding the calculation, withholding or transfer of taxes to the budget are committed for selfish reasons and are associated with the illegal seizure of funds and other property in their own favor or in favor of other persons, the act should, if there are grounds for this, be further qualified How theft of someone else's property.

In its new letter dated June 2, 2016 No. GD-4-8/9849, the Federal Tax Service calls circumstances indicating concealment of funds or property, For example:

Signs indicating the concealment of property or funds of an individual entrepreneur or organization, at the expense of which taxes should be collected, according to the Federal Tax Service, may be the following:

The inspectorate may, during any tax control activities, collect information about such circumstances and signs of crimes. Wherein sources of information, in particular, may be:

The investigation, with the assistance of the tax authority, will identify the perpetrators, and the final decision will be made by the court.

In this case, the chief accountant, taking into account all the circumstances of the case, may be found guilty by the court of a crime under Art. 199.2 of the Criminal Code of the Russian Federation, but even in this case he cannot be required to pay taxes, the arrears of which were the result of his crime, at his own expense (see, for example, the Appeal ruling of the Krasnoyarsk Regional Court dated March 12, 2014 No. 33-2235/2014) .

How to successfully pass the test, how to protect yourself? How to avoid criminal liability and fines? To help you and answer all these questions, we are conducting a specialized online seminar