Doing Business in Russia
Doing Business in Russia 53
Fines based on the Criminal Code
The Criminal Code assigns responsibility for tax evasion by
an individual or a legal entity.
According to the Russian Criminal Code, the officials of a
company are subject to criminal fines for any underpayment
of taxes by the company.
In particular, an especially large tax evasion can result in
imprisonment terms of up to six years, prohibitions on the
execution of specific activities for three years, and a fine of
RUB200,000-RUB500,000 (from USD3,075 to USD7,689),
or a fine of the amount of salary or other income the
offender accrued over a period from one to three years.
Tax evasion is considered especially large if the amount
of unpaid taxes over three years exceeds RUB10,000,000
(approximately USD154,786), and provided that the amount
of unpaid taxes exceeds 20% of the total amount of
taxes payable or exceeds RUB30,000,000 (approximately
USD461,358).
An organisation or an individual is free of criminal liability if
they have committed tax evasion for the first time and have
paid to the budget, in full, all of their tax arrears and late
payment interest, and all associated fines.
Fines for customs violations
Type of violation
Unlawful transportation of goods and/or
vehicles across the customs border of the
Customs Union
Non-declaration of goods via the established
procedures
Incorrect declarations (e.g. provision of incorrect
information regarding the name, description,
classification code of goods, etc.), if the
declaration led to underpayment of customs
duties
Violations of the customs procedure
Illegal acquisition, use, storage, or
transportation of goods
Evasion of customs duties
Fine
Fine of 100% to 300% of the value of the goods and/or vehicles, with
the possibility of the goods / vehicles being seized.
Fine of 50% to 200% of the value of the goods, with the possibility of
the goods being seized.
Fine of 50% to 200% of the underpaid customs payments, with the
possibility of the goods in question being seized.
Fine of 100% to 200% of the value of goods, with the possibility of the
goods being seized.
Fine of 50% to 200% of the value of goods, with the possibility of the
goods being seized.
Fine of RUB100,000-RUB500,000 (from USD1,537 to USD7,689) or of
1-3 years' salary, or confinement for a period of up to two years.
If there has been an especially large customs duties evasion, a fine of
RUB300,000-RUB500,000 (from USD4,477 to USD7,689) or of 2-3
years' salary, or confinement of up to 5 years with a forfeit of the right to
hold some posts or carry out some activities for a period of up to 3 years
(or without any forfeit).
The evasion of customs duties is considered large scale if the total
sum of unpaid customs duties exceeds RUB1,000,000 (approximately
USD15,378) and is considered exceptionally large scale if it exceeds
RUB3,000,000 (approximately USD46,135).
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