Tax evasion in the amount of 167 thousand rubles through business splitting: the Borisovsky District Prosecutor's Office supported the state prosecution
The Borisov District Prosecutor's Office supported the state prosecution in the criminal case against D., born in 1971, and O., born in 1973, for committing a crime under Part 2 of Article 243 of the Criminal Code of the Republic of Belarus.
It was established that the accused, being a married couple, developed and implemented a scheme to reduce the tax burden - “splitting up the business” in their activities of sawing, planing and impregnating wood.
Thus, the accused O., being an individual entrepreneur, with the purpose of concealing and reducing the tax base to minimize her tax liabilities, together with her husband D., organized the formal registration as an individual entrepreneur of her husband, daughter, and one of the employees of her individual entrepreneur, who in fact covered up the activities of one individual entrepreneur - the accused O.
This allowed the accused to carry out business activities on behalf of four individual entrepreneurs and distribute the proceeds in such a way that their amount would allow for the application of a simplified taxation system.
As a result of the above actions, the accused, by using the “business splitting” scheme and artificially distributing profits between controlled individual entrepreneurs, understated the revenue of the individual entrepreneur O., which resulted in an understatement of the tax base for personal income tax of the individual entrepreneur and, as a consequence, non-payment of personal income tax of the individual entrepreneur.
As a result of illegal actions, the state suffered damages in the amount of over 167 thousand rubles.
By the verdict of the Borisov District Court, O. and D. were found guilty of tax evasion by deliberately understating the tax base, entering knowingly false information into tax returns (calculations), which resulted in causing damage on a large scale, that is, committing a crime under Part 2 of Article 243 of the Criminal Code of the Republic of Belarus, on the basis of which:
- O. was sentenced to a punishment in the form of restriction of liberty without being sent to an open-type correctional facility for a period of 3 years with a fine of 1,000 basic units in the amount of 40,000 rubles, with deprivation of the right to hold positions related to the performance of organizational and administrative duties, as well as the commission of legally significant actions for a period of 3 years;
- D. was sentenced to a restriction of liberty with referral to an open-type correctional facility for a period of 4 years with a fine of 1,000 basic units in the amount of 40,000 rubles, with deprivation of the right to hold positions related to the performance of organizational and administrative duties, as well as the commission of legally significant actions for a period of 5 years.
In addition, during the trial, the state prosecutor filed a civil claim against the accused for compensation for damage caused by the crime, which, according to the verdict of the Borisov District Court, was satisfied in full.
The sentence has not entered into legal force.
The material was prepared by the senior assistant to the prosecutor of the Borisovsky district E. V. Kalvinkovskaya especially for the information and news portal "Belnovosti" (Certificate of state registration of mass media (mass media) No. 2 dated December 21, 2018).
