Thresholds of criminal liability under Art. 212 of the Criminal Code of Ukraine starting from January 01, 2018
The Law of Ukraine “On the State Budget for the year 2018” No. 2246-VIII as of December 7, 2017 has traditionally increased the living wage for an employable person, which is equal to UAH 1762 starting from January 1, 2018.
This indicator is crucial for thresholds of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine (hereinafter – “the CC of Ukraine”).
In particular, (a) significant, (b) large and (c) especially large tax evasion is determined in case of non-receipt of taxes to the state budget in amount that exceeds in (a) 1000 and >, (b) 3000 and > (c) 5000 and > times the tax-free minimum income respectively (note to Article 212 of the CC 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 is equal to 50% of the living wage for an employable person.
Thus, the tax-free minimum income in 2018for these purposes is equal to UAH 881 (50 % of UAH 1762).
Thus, the qualification under Article 212 of the Criminal Code of Ukraine in 2018 will be carried out according to the following thresholds (for convenience, provided in comparison with the respective thresholds in previous years):
UAH | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
The living wage for an employable person (determined by the Law of Ukraine “On the State Budget of Ukraine”) | 1 147 | 1 218 | 1 218 | 1378 | 1 600 | 1762 |
The social tax exemption (50 % of the living wage for an employable person) | 573,5
50%*1 147 |
609
50%*1 218 |
609
50%*1 218 |
689
50%*1 378 |
800
50%*1 600 |
881
50%*1 762 |
Qualification under part 1 of Art. 212 of the CC of Ukraine (1000*amount of the social tax exemption) | 573 500
1000*573,5 |
609 000
1000*609 |
609 000
1000*609 |
689 000
1000*689 |
800 000
1000*800 |
881 000
1000*881 |
Qualification under part 2 of Art. 212 of the CC of Ukraine (3000*amount of the social tax exemption) | 1 720 000
3000*573,5 |
1 827 000
3000*609 |
1 827 000
3000*609 |
2 067 000
3000*689 |
2 400 000
3000*800 |
2 643000
3000*881 |
Qualification under part 3 of Art. 212 of the CC of Ukraine (5000*amount of the social tax exemption) | 2 867 500
5000*573,5 |
3 045 000
5000*609 |
3 045 000
5000*609 |
3 445 000
5000*689 |
4 000 000
5000*800 |
4 405000
5000*881 |
We would like to remind that qualification is carried out according to those thresholds in force in the year of commission of an offense. More details on this can be found in 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,
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