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Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine in 2019

09 January, 2019 Newsletters

The Law of Ukraine “On the State Budget for the year 2019” No. 2629-VIII as of November 23, 2018 has increased not only the minimum wage, which numerous state accruals and calculations are related to.

The Law of Ukraine “On the State Budget for the year 2019” has traditionally increased the living wage for an employable person in 2019, which is equal to UAH 1921 starting from January 01, 2019.

As known, this index is determinative in terms of the thresholds of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine.

In particular, significant, large and especially large tax evasion is determined in case of non-receipt of taxes to the state budget in amount that exceeds in 1000 and more, 3000 and more, 5000 and more times respectively the tax-free minimum income of citizens (note to Article 212 of the Criminal Code of Ukraine). Therefore, in accordance with para. 5 of Subsection 1 of Section XX and subpara. 169.1.1 of the Tax Code of Ukraine, the tax-free minimum income of citizens is equal to 50% of the living wage for an employable person.

Thus, the tax-free minimum income of citizens in 2019 is equal to UAH 960.5 (50 % of UAH 1921).

Thus, the qualification under Article 212 of the Criminal Code of Ukraine in 2019 will be conducted under the following thresholds (for the sake of convenience is provided in comparison with the respective thresholds in previous years):

As one can see, thresholds of criminal liability approximate to UAH 1 billion.

We would like to remind that qualification is conducted under thresholds, which were valid in the year of the offense committed. For more details please find our newsletter “Criminal liability for tax evasion (Art. 212 of Ukrainian Criminal Code) – marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance”.

The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.

Kind regards,

© WTS Consulting LLC, 2019

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