As part the investigation of two tax crimes, investigative agencies of the Investigative Committee of the Russian Federation for the Vladimir region took measures to compensate the budget of the Russian Federation for losses in excess of 12.5 million rubles.
According to investigators, in the tax period 2012-2013, Head of the municipal unitary enterprise "Kommunalnik" of the city of Kolchugino instructed a subordinate employee to not pay the personal income tax that had been withheld from employees in the prescribed manner. As a result of selfish interests, including those aimed at obtaining personal awards, activities of the Enterprise Head caused losses to the State. During the investigation of the criminal case instituted under Part 1 of Article 199.1 of the RF Criminal Code (failure to perform duties of a tax agent), the suspect repaid the debt by transferring over 9.2 million rubles to the budget.
Within the investigation of another criminal case, an individual entrepreneur from Gus Khrustalny carrying out activities in the sale of immovable property was brought to criminal liability under Part 1 of Article 198 of the RF Criminal Code (tax evasion). In the period from 2010 to 2011, he sold 32 apartments in new buildings and received total revenue of more than 45 million rubles, which he declared as an individual to evade taxes.
During the investigation, the individual entrepreneur fully repaid his debt to the budget in the amount in excess of 3 million 330 thousand rubles.
Taking into account the decision taken by the suspects to compensate for damage to the state, the prosecution was ceased in these criminal cases.
In accordance with the criminal procedure legislation, a person who has committed a tax crime is exempt from criminal liability in the case of full payment of the arrears, appropriate penalties and fines.
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