A taxpayer’s liability for failure to pay insurance contributions has become more stringent since 10 August 2017. Where there are large arrears, CEOs of companies will face criminal liability.
The new statutory rules provide for a senior manager to be liable for a failure to arrange the payment of insurance contributions. The minimum sanction will be a fine of RUB 100,000, while the harshest is imprisonment for up to 6 years.
A criminal offence will be classified according to the following parameters:
– arrears in insurance contributions, as well as taxes and levies, exceed RUB 5 million in total over 3 financial years;
– at the same time, the outstanding taxes, levies and insurance contributions account for over 25% of those that are payable, or RUB 15 million.
For a criminal offence relating to contributions for injuries, RUB 2 million will be regarded as the threshold for arrears to be regarded as ‘large-scale arrears’.
For a first offence (i.e. in the first case of non-payment), criminal liability may be avoided. To this end, the arrears must be paid in full together with default interest and a fine.
Acsour’s accountants will check whether your company is paying its taxes and levies in a proper and timely manner.