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<\/p>\nYear in year out, traditionally, the Law of Ukraine “On the State Budget for 2021” dated December 15, 2020 No. 1082-IX has increased the subsistence minimum for able-bodied person for 2021, which is equal to UAH 2 270 from January 1, 2021.<\/p>\n
It is well-known that this index is crucial for determining the thresholds of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine.<\/p>\n
In particular, tax evasion in significant, large and especially large amounts is determined in case of non-receipt to the state budget of taxes in the amount exceeding the tax-free minimum income of citizens respectively in 3000 and more, 5000 and more, 7000 and more times, as set out in the Note to Article 212 of the Criminal Code of Ukraine.<\/p>\n
According to 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 subsistence minimum for able-bodied person. Thus, in 2021 the tax-free minimum income of citizens constitutes UAH 1\u00a0135 (50% of UAH 2 270).<\/p>\n
Thereby, the qualification of the offence under Article 212 of the Criminal Code of Ukraine in 2021 will be conducted under the following thresholds (for the sake of convenience, it is provided in comparison with the respective thresholds in previous years):<\/p>\n
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As one can see, in 2021 the minimum threshold of criminal liability\u00a0under Article 212 of the Criminal Code of Ukraine is UAH 3\u00a0405\u00a0000.<\/p>\n
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) \u2013 marginal amounts underpaid which may give rise to criminal liability as well as some other issues of importance”<\/a>.<\/p>\n The<\/em><\/strong>\u00a0<\/em><\/strong>above commentary<\/em><\/strong>\u00a0<\/strong>presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.<\/em><\/strong><\/p>\n