+ Word must be in search result. - Words must not be in search result. * Word start/end on characters before/after symbol. ""Words in quotes will be searched as phrase.

 

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

Views 17026

SIMILAR POSTS

Increased liability on tax evasion
and some other crimes,
and
some other important changes of the Law on Amendments on Simplifying the Pre-Trial Investigation of Certain Categories of Criminal Offences
14 May, 2019    276

How to Distinguish between Disputable Tax Matters and Criminal Tax Evasion 26 March, 2019    459

Criminal proceedings on tax evasion in 2018 – what was year-end closing? 26 March, 2019    528

The importance of being consistent 01 March, 2019    474

Should we trust the verdicts and other decisions in criminal proceedings under Art. 205 of the CC of Ukraine? 12 December, 2018    730

On the issue of possible tactics and updating approaches to court proceedings regarding «sham transactions» 30 November, 2018    756

The Grand Chamber of the Supreme Court has announced an adjournment in case on VAT budget reimbursement 07 November, 2018    607

Statistics on criminal proceedings regarding Art. 212 of the Criminal Code of Ukraine within 9 months of 2018 30 October, 2018    1112

The results of the latest «2018 International Tax Competitiveness Index» research or the reason why ECT is the most promising tax reform 26 October, 2018    521

Cassation Administrative Court is applying to the Grand Chamber: urgent questions and results 26 September, 2018    1243

Judgments of the Supreme Court in tax disputes under Art. 205 of the Criminal Code of Ukraine concerning the contractor (the first 8 months) 21 August, 2018    620

Is the practice of the Supreme Court formed if there is Art. 205 of the Criminal Code concerning the contractor? 21 August, 2018    2907

Comment