Cash withdrawal is represented by the procedure for withdrawing funds from accounts owned by private individuals, entrepreneurs or even companies. The procedure should be carried out taking into account many requirements, and especially for business representatives. If the requirements of the law are violated, then the owners of companies and individual entrepreneurs will be held criminally liable for cash withdrawal. Article 198 of the Criminal Code contains information on what penalties are applied to negligent entrepreneurs. Additional information is included in Art. 199 of the Criminal Code.
The concept of cashing
The procedure for cashing money consists in withdrawing money from an account owned by a citizen, entrepreneur or organization. If the business owner is involved in the procedure, then such actions are usually performed to evade taxes. Article 198 of the Criminal Code contains information that entrepreneurs are held criminally liable for covering income and avoiding paying fees.
In fact, cashing money from bank accounts is a standard and often implemented procedure. This does not always lead to tax evasion. Often you have to use cash to pay for work or goods. Private individuals regularly withdraw money from accounts through ATMs.
If the company is engaged in cashing out money, then it must carry out this process taking into account many requirements. Unlawful cashing out of funds can lead to the payment of a large fine, suspension of activity and even imprisonment for the business owner. Such actions are called money laundering.
Features of the illegal scheme
In Russia, there is a constant struggle against cashing out funds from business representatives. This is due to the following reasons:
- illicit money circulation is the cause of corruption in the state;
- the depletion of the budget of the country and each region is ensured;
- since many entrepreneurs prefer to give money to their employees in an unlawful manner, transferring them “in an envelope”, this leads to a decrease in the future pension of citizens;
- if the company cooperates with state or municipal enterprises at all, then the illegal cashing of money is represented by the theft of state funds, therefore criminal liability is provided for such actions.
State authorities cannot completely prohibit the issue of money, but the Federal Tax Service and other bodies regularly inspect companies that conduct banking operations related to cashing out money.
Signs of illegal activity
Cashing out is not always an illegal process, as in fact firms can withdraw money from their accounts in order to pay off counterparties or buy goods. But there are some signs by which it can be understood that the operation being performed is actually illegal. These signs include:
- the main goal of this process is tax evasion, therefore, as a result of the withdrawal of funds, the amount paid by the enterprise management to the Federal Tax Service is reduced;
- often, entrepreneurs who are ready to withdraw funds through their account are involved in this process, after which they are returned to the owner of the company for a small commission.
For legal withdrawal of funds, the accounts of the founder can be used, and often the procedure is performed in the form of an interest-free loan.
What schemes are used?
LLC cash withdrawal schemes are numerous, but almost all of these methods are illegal. The following illegal features are most commonly used:
- a one-day company is opened, through which money is transferred;
- other owners of one-day companies are involved that perform an illegal operation for a certain fee;
- false documents are used by the owner of the organization, and such actions are a serious crime;
- attracting dummy individuals who withdraw money from their accounts;
- giving bribes to employees of banking institutions;
- use of certificate for mothercapital.
Each method has its own characteristics and nuances. But in any case, criminal penalties are provided for cashing in money illegally. Therefore, business owners must be prepared for the negative consequences that can be represented not only by significant fines, but even by imprisonment.
Withdrawal of money through IP
Cashing money through IP is considered a popular deception scheme, which is used by many large companies. For this, third parties are involved who have formalized the IP. It is quite difficult to hold them accountable for such a scheme. But if employees of the Federal Tax Service can reveal such a fraud, then even an entrepreneur can be held criminally liable. This is due to the fact that he voluntarily for a certain fee agrees with the illegal withdrawal of funds of the company.
Cashing money through IP is as follows:
- a formal contract is drawn up between the company and the selected businessman;
- under this agreement, the IP allegedly provides the company with any services that are almost impossible to track, for example, equipment is being serviced or consultations are offered to employees of the enterprise;
- thanks to such an agreement, the specialists of the Federal Tax Service will not be able to confirm in any way whether any work was actually performed by the entrepreneur;
- after signing the act, the funds are transferred to the IP, which are then withdrawn by the businessman;
- he transfers this money in cash to a company representative, leaving himself a certain reward for carrying out this fraud.
Using this method is considered a profitable process for both participants. But at the same time, such transactions are often checked by tax specialists. They require the entrepreneur to provide witnesses who can confirm that they have actually performed certain works. Otherwise, he will have to be punished for cashing out money. Article 198 of the Criminal Code contains the main consequences for the participants of such an illegal scheme.
Entrepreneurs can withdraw money from their accounts at any time, so the leaders of different companies often turn to their familiar businessmen to implement an illegal process. This way of cashing out funds is the most popular among other basic schemes.
Withdraw funds through your own company
Each company has the right to independently withdraw funds from its accounts for their use in entrepreneurial activity. To do this, you do not need to use the help of intermediaries requesting a significant reward for their services. Such a scheme is considered quite complicated, but at the same time the funds are transferred to the director. The main methods of withdrawing money include:
- overstatement of entertainment expenses, which allows the director to receive significant funds, which he can easily and freely dispose of;
- registration of an interest-free loan for a long period of time;
- accrual of dividends if the company has a substantial amount of funds represented by retained earnings;
- withdrawal using debit cards;
- cash withdrawal to employees who receive funds for the report, after which they can use them for various purposes of the company.
Each method is quite complex and specific, and often the use of these methods raises additional questions for the employees of the Federal Tax Service, so anyway the head of the company can be held accountable. For this, the provisions of Article 199 of the Criminal Code of the Russian Federation are taken into account.
Overpricing
During operation, any company must spend a certain amount of money on the purchase of various materials or items. She can pay for gasoline for her employees or purchase stationery. Often a huge amount of money is spent on this, which allows you to cash out money.
Such methods have long been known to tax inspectors, so it is quite easy to identify significant costs. As a result, company officials may be severely punished.
Long-term loan processing
The head of the company can issue a long-term loan, but this does not produce a standard withdrawal of funds. The director receives a certain amount in cash. Money is offered to him at a minimum interest rate or no interest at all. Such actions lead to a decrease in the tax base.
Making a loan is considered a legitimate process, since the legislation provides an opportunity for each entrepreneur to get a long-term loan from his company. These funds can be directed to different purposes or even placed on a deposit account. It is allowed to buy a property or even a car. At the same time, it is not necessary to involve relatives or nominees for the implementation of such a scheme.
The money given to the director of the company is not a profit for the company, therefore it is not taken into account in the tax calculation process. But the manager will have to return the money after the end of the loan term, although during this period of time other problems may arise or the company may be completely closed.
Using debit cards
Cashing money through cards is considered a fairly popular process. The procedure is as follows:
- the company acquires bank cards or draws up the necessary documents through an employee of the bank who receives remuneration for his actions;
- cards are issued for people who have already died, and fake documents can also be used;
- with the help of such cards, a large amount is split into small payments;
- transfers to banking instruments do not exceed 600 thousand rubles, so they do not cause suspicion among employees of banking institutions;
- most often companies use the services of one-day firms in which many workers who may be deceased are employed, and fake documents may also be used to arrange them;
- The fraud itself consists in the fact that cash is paid to debit cards in the form of a salary.
In judicial practice, there have been cases when in this way the head of the company cashed 10 million rubles. Such an operation can be performed several times in a row, but at the same time the director of the company may be prosecuted for cashing out the funds of the LLC. Articles 198 and 199 of the Criminal Code contain information about what punishment can be chosen for a criminal.
What is the penalty?
Various illegal schemes, the main purpose of which is cashing money, are used by many owners of firms. Criminal liability for cashing of funds by illegal means is provided. The punishment depends on exactly what amount was withdrawn from the account, as well as how much the tax base was reduced. Basic information on liability measures is contained in article 199 of the Criminal Code of the Russian Federation. Punishment may be presented in the following forms:
- if more than 10% of the tax amount is hidden, the offender pays a fine of 100 to 300 thousand rubles;
- the fine may be replaced by arrest for up to 6 months;
- Additionally, forced labor may be applied for one year;
- the most significant punishment is imprisonment for up to one year;
- if at all as a result of illegal schemes more than 20% of the tax amount is withdrawn from circulation, then the fine increases to 500 thousand rubles .;
- The prison term for such a violation is three years.
There is an exemption from liability for entrepreneurs who have committed a crime for the first time, as well as fully paid taxes.
Due to such specific penalties, each owner of the company must take a responsible approach to the withdrawal of funds from their accounts. Otherwise, he will have to bear criminal liability for cash withdrawal. Article 199 of the Criminal Code contains basic information about what punishment can be chosen. It is appointed solely by a judge who evaluates the evidence and circumstances of the crime.
What are the charges?
Article 198 of the Criminal Code contains information about exactly what charges are brought against the suspect. These include:
- illegal cashing of money;
- falsification of official documentation;
- conducting business without registering a company or individual entrepreneur;
- participation in a fraudulent scheme.
If owners of other companies or private entrepreneurs are involved in cashing out money, then they are held liable during the investigation. For them, the punishment is chosen depending on what kind of actions they performed.
How is a crime detected?
Identification of illegal schemes involved in tax inspectors, customs officials, banking institutions and law enforcement officials. Many government employees have the right to request various documents and reports from company owners. In addition, they can engage in verification of counterparties.
To obtain the necessary information, officials of each company can be called to the police or the Federal Tax Service offices to testify.
Conclusion
If the owner of the company wants to withdraw money from the account, then for this you need to use only legal means. Otherwise, he will have to face criminal liability for cash withdrawal. Articles 198 and 199 of the Criminal Code contain information on what penalties can be used for criminals.
Such frauds are usually revealed by employees of the Federal Tax Service and the police. As a result, all persons who have any relation to this illegal scheme are held liable. Punishment is represented not only by heavy fines, but even by imprisonment.