![]() ![]() We would like to remind that qualification is conducted under thresholds, which were valid in the year of the offense committed. 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):Īs one can see, in 2021 the minimum threshold of criminal liability under Article 212 of the Criminal Code of Ukraine is UAH 3 405 000. Thus, in 2021 the tax-free minimum income of citizens constitutes UAH 1 135 (50% of UAH 2 270). 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. 5 of subsection 1 of Section XX and subpara. 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.Īccording to para. 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. 1082-IX has increased the subsistence minimum for able-bodied person for 2021, which is equal to UAH 2 270 from January 1, 2021. ![]() Year in year out, traditionally, the Law of Ukraine “On the State Budget for 2021” dated DecemNo. ![]()
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