The employer is subject to administrative and criminal liability for non-payment of personal income tax

If the personal income tax is not fully paid to the budget from the «grey» salary, the tax authorities have the right to withhold it from the tax agents, that is, from employers. This opportunity appeared after Federal Law No. 325-FZ dd 29.09.2019 entered into force.

First of all, this applies to unscrupulous employers who pay wages with «envelope» schemes. Previously, when identifying such situations, the tax authorities could only fine such tax agents.

Such an employer is subject to administrative and, in some cases, criminal liability. Thus, according to Article 122 of the Tax Code, a fine of 20% of the unpaid amount is provided for understating the tax base or incorrectly calculating the amount of tax payable. The fine will be charged even if the non-payment of tax was caused by the employer’s inaction.

The same act committed intentionally entails 40% of the amount fine. In addition to fines and penalties, the employer will have to pay all the unpaid taxes.

In addition, Article 199 of the Criminal Code provides criminal liability for false information consciously reflected in the organization’s tax returns and documents.

Please be informed that our company has moved to a new office.
It is located at 23, 1st Tverskaya-Yamskaya str., Moscow, building 1 (Business Center «Parus»), 4th entrance, 4th floor, office 17.
New phone number: 8 (495) 797-10-99.
We look forward to seeing you in our new cozy office!