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the moment of the termination of the crimes provided by articles 198 and 199 UK Russian Federation.

There are many disputes connected with the moment of the termination of a crime, provided by item 198 UK the Russian Federation in connection with coming into force of positions NK the Russian Federation.

Some experts consider, that «... Ended the crime is considered since the moment when have expired target dates of giving of the declaration, or from the moment of giving in inspection of the deformed declaration. Drawing up of such declaration forms a stage of mere preparation and according to norms of the current legislation is not penal (item 15.30 UK the Russian Federation see)». [184]

Others, that «... The moment of the termination of evasion of the citizen from payment of the tax by inclusion in the declaration of obviously deformed data on incomes or expenses is the expiration of monthly term after declaration giving in the tax organ, that is number of the next month following number of giving of the declaration. Evasion of the physical person from payment of the tax or the insurance premium payment by their actual non-payment is completed crime from the moment of the expiry of the term of payment, statutory or other standard legal acts». [185]

According to recommendations of point 5 of the decision of Plenum of the Supreme Court of the Russian Federation from July, 4th, 1997 «About some questions of application by vessels of the Russian Federation of the criminal legislation on responsibility for tax evasion» the crimes provided by articles 198 and 199, are considered ended from the moment of actual non-payment of the tax for the corresponding taxable period in time, established as tax laws. In other words, the moment of the termination of a tax crime coincides with the moment of the expiry of the term of payment of the corresponding tax.

N.A.Lopashenko marks: «it is necessary to mean, that one only declaration non-presentation in time in tax organs or giving of the tax return with obviously deformed data is not the moment of the termination of a tax crime.

The tax code provides possibility of entering by the tax bearer of changes and additions in the tax return for elimination of the errors leading to understating of the tax. And such possibility is available for the tax bearer not only before the expiry of the term of giving of the declaration, but also after it: before the expiry of the term of payment of the tax and even - after a closing date - till the moment of delivery to the tax bearer of the certificate of the tax check which have revealed errors ». [186]

If to follow N.A.Lopashenko it turns out, that the given crime is not ended till the moment of delivery to the physical person or the businessman of the certificate of the tax check which have revealed errors. With the given opinion to agree it is impossible. Nevertheless, it is applicable to tax crimes, during check tax offences and signs of a tax crime (instead of errors as the author considers) should be revealed.

It confirms also opinion of experts: «... The encroachment on public relations consists in non-payment of taxes in this connection ended it is possible to consider a crime only from the moment of non-payment when due hereunder properly estimated sum of the tax. It is necessary to understand as attempt at criminal action, for example, drawing up of doubtful accounts and calculations under taxes till the moment of approach of a deadline of payment of taxes».

[187]

Also we will notice, that all changes in the tax return should be made on the basis of the statement for changes and the additions, submitted to the tax organ. Value of the given document is great, as date of a filing of application defines an order of application of financial sanctions. An important point is fixing of day of a filing of application. In some cases it is expedient to send the statement and the specified declaration by mail. Thus it is necessary to make the investment inventory. Sending date (a postage stamp on the certified mail) will be date of a filing of application.

According to items 2,3,4 of item 81 NK the Russian Federations are possible following situations:

- The statement for changes and additions is submitted before the expiry of the term of giving of the declaration. In this case the declaration is considered the giving of such statement handed in in day and financial sanctions are not applied;

- The statement is submitted after the expiry of the term of giving of the declaration, but to term

Tax payments. In this case sanctions are not applied, if the statement is submitted till the moment of delivery of the certificate of tax check. The certificate of tax check in a considered case is, according to the majority of lawyers, the certificate kameralnoj tax check as to spend exit tax check within the limits of term of payment of the tax hardly probably;

- The statement is submitted after the expiry of the term of giving of the declaration and term of payment of the tax. In this case sanctions are not applied, if the statement is submitted till the moment of delivery of the certificate of tax check and the tax is paid. The certificate of tax check is there can be both the certificate kameralnoj tax check, and a certificate of exit tax check. Thus we will notice, that the given norm concerns cases of modification of declarations for last accounting periods.

Thus, if the statement is submitted after the expiry of the term of payment of the tax and term of giving of the declaration, but the tax actually is not paid, in this case the crime is ended.

The answer to a question on the moment of the termination of tax crimes remains till now disputable and in the special literature. So, for example, speaking about the moment of the termination of the crime provided by item 199 UK the Russian Federation, opinions were divided as follows. The crime is considered ended:

1. From the moment of inclusion finding of fact in accounting documents

269

Obviously deformed data about incomes or expenses.

2. From the moment of fulfilment of the acts specified in a disposition, in large 270

The size.

3. From the moment of representation by the organisation-payer of taxes in the tax organ of corresponding accounting documents in which the deformed data [188 [189] [190] about objects of the taxation contain, incomes or expenses or deliberate non-payment in corresponding terms, in a statutory order of insurance premium payments. [191]

4. From the moment of inclusion in accounting documents of obviously deformed data or from the moment of concealment of other objects of the taxation. [192]

5. From the moment of actual non-payment of the tax for the corresponding

The taxable period in time, established tax 274

The legislation.

Disputes and the volume proceed also, what structure is the crime provided by item 198 UK the Russian Federation formal or material.

N.A.Lopashenko notices, that «... The Corpus delicti formal.

It is ended from the moment of actual non-payment of the tax and (or) insurance

Payment for the corresponding taxable period in time, established 275

Tax laws ».

In other work it is noticed, that «... On a design the crime has material structure». [193 [194] [195]

From our point of view, tax crimes are nevertheless material structures. Attraction of the subject to the criminal liability for tax crimes is possible only at approach of concrete harmful consequences - non receipt or short-reception by budgets of the state of this or that tax in the statutory sizes.

3.4.3.

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A source: Nightingales Ivan Nikolaevich. Implementation of the criminal policy of Russia in the field of tax crimes: problems and prospects. Thesis for the degree of Doctor of Law. Moscow - 2004. 2004

More on topic the moment of the termination of the crimes provided by articles 198 and 199 UK Russian Federation.:

  1. the Appendix the Characteristic of the persons condemned for crimes, provided gl. 30 UK the Russian Federation
  2. § 1. Qualification of the crime provided by item 258.1 UK the Russian Federation, and otgranichenie from adjacent crimes and offences
  3. § 2. Otgranichenie the corpus delicti provided by item 264 UK the Russian Federation from adjacent and other structures of crimes.
  4. 2. Otgranichenie the corpus delicti provided by item 264 UK the Russian Federation from adjacent and other structures of crimes.
  5. § 2. Use of results of the investigatory action provided Article 186.1 UPK the Russian Federation, at investigation of separate kinds of crimes
  6. APPENDICES Distribution of punishments in sanctions of articles of Special part UK the Russian Federation on categories of crimes
  7. CHAPTER 2. The QUALIFIED KINDS of INFRINGEMENT of RULES of TRAFFIC And OTGRANICHENIE the CORPUS DELICTI PROVIDED by ITEM 264 UK the Russian Federation, FROM ADJACENT And OTHER STRUCTURES of CRIMES.
  8. CHAPTER 2. The QUALIFIED KINDS of INFRINGEMENT of RULES of TRAFFIC And OTGRANICHENIE the CORPUS DELICTI PROVIDED by ITEM 264 UK the Russian Federation, FROM ADJACENT And OTHER STRUCTURES of CRIMES.
  9. § 4. The qualified corpuses delicti, provided by item 258.1 UK the Russian Federation
  10. § 2.2. The objective party of the crime provided by article 151.1 UK the Russian Federation
  11. § 2. Perfection of sanctions for a crime provided by item 258.1 UK the Russian Federation, with a view of differentiation of the criminal liability
  12. § 2. The objective party of the corpus delicti provided by item 258.1 UK the Russian Federation
  13. § 2. Features of structures of the administrative violations provided by item 5.35 KoAP the Russian Federation