Article 221. Evasion by a Citizen of Payment of a Tax

1. Evasion of a citizen from payment of tax or other obligatory payments to the state budget due to failure to submit a declaration of income in the cases where the submission of the declaration is obligatory or by way of inclusion into the declaration or other documents connected with the assessment or payment of taxes or other obligatory payments to the state budget of deliberately false information on income or expenditures or on the property which is subject to taxation, if that act entailed non-payment of tax or obligatory payments in a large amount, -

shall be punished with a fine in amount from two hundred up to one thousand monthly assessment indices or in the amount of the wages, or other income of a convict for the period from two to ten months or engagement into public works for a period from one hundred and eighty up to two hundred and forty hours, or correctional labour for a period up to two years, or arrest for a period up to four months, or deprivation of freedom for a period up to two years with a fine in amount up to two hundred monthly assessment indices or in amount of the wages or other income of a convict for a period up to two months or without such.

2. The same act committed by a person who was earlier convicted for evasion from payment of a tax, -

shall be punished by a fine in an amount from five hundred up to three thousand monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five months up to one year, or by correctional labour for a period up to two years, or deprivation of freedom for a period up to three years, with a fine in an amount up to three hundred monthly assessment indices or in amount of the wage or other income of the sentenced person for a period up to three months or without such.

Note. Non-payment of taxes or other obligatory payments to the state budget by a citizen shall be recognised as that committed in a large amount, if the amount of unpaid tax or obligatory payments exceeds five hundred monthly assessment indices.

Article 222. Evasion of Payment of Taxes by Organisations

1. Evasion from payment of tax or other obligatory payments to the state budget by organisations, by way of non-submission of the declaration of aggregate annual income in the cases where the submission of the declaration is obligatory, or by way of inclusion into the declaration or the documents connected with the assessment and payment of taxes or other obligatory payments to the state budget of deliberately distorted information on income or costs, or by way of concealment of other taxable items or other obligatory payments, or actual location of the organisation, if this act entailed non-payment of tax or obligatory payments in large amount, -

shall be punished by deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to five years, or by detention under arrest for a period from four to six months, or by imprisonment for a period up to two three years with a fine in an amount up to three monthly assessment indices or in amount of the wage or other income of the sentenced person for a period up to three months or without such.

2. The same act committed repeatedly, -

shall be punished by imprisonment for a period up to three years with deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to five years with a fine in an amount from two hundred to five hundred monthly assessment indices or in amount of the wage or other income of the sentenced person for a period from two to five months or with confiscation of property or without such.

Note. Non-payment by an organisation of taxes or other obligatory payments to the state budget shall be recognised as that committed in a large amount, if the amount of unpaid tax or obligatory payments exceeds two thousand of monthly assessment indices.

Date: 2014-12-21; view: 978