Consequences of cashing out. Banking watch: what is cashing out, how it is detected and how it is fought. How much interest is charged for legal cashing out

If an entrepreneur - a legal entity uses the so-called cashing out in order to hide some funds from the tax system, creating fictitious expenses with an overestimation of the value of assets, then he can be punished in accordance with Articles 198 and 199 of the Criminal Code of the Russian Federation. If for this purpose the documents of the organization are also falsified, then the responsibility will be “in aggregate” under the same articles. The same applies to individuals who register one-day firms.

Illegal cashing of funds from a current account is considered illegal business or pseudo-business, and these are 171 and 173 articles of the Criminal Code. If the illegal cashing of funds from the current account is performed by a credit institution, then the head of this organization and the chief accountant may be affected by Article 172. Article 174 of the Criminal Code of the Russian Federation may also be relevant in the commission of this scheme.

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Illegal cashing of funds - punishment under what article?

Individuals are most often responsible for such acts with current accounts under Articles 198 and 199 of the Criminal Code of the Russian Federation.

The maximum sentence that can be received for Article 198 is imprisonment for one year. However, if the crime is committed on an especially large scale, then it may be three years. Even more punishment for Article 199. Although in the same way you can get off with a fine of up to 500,000 rubles, they can also impose imprisonment for a period of five years.

For illegal business, qualified under Article 171, they can be fined 300,000 rubles or arrested for up to six months.

Cashing out money illegally, how does it happen?

Cash withdrawal from the current account can be made according to one of the schemes:

• the use of one-day firms (when finances for false services are credited to the account, the money is withdrawn, and the firm is liquidated);
• involvement of banking organizations (often unscrupulous organizations are directly involved in schemes);
• transferring money to a deposit of individuals (after opening a bank account for an individual, money is received from the company there, and the deposit is closed as quickly as possible and funds are withdrawn);
• using formal individuals (most often for stolen documents);
• using money from maternity capital (fictitious purchase and sale transactions are performed).

Cash withdrawal through IP

If the company does not want to pay taxes, it concludes an agreement with an individual entrepreneur that it will pay for the services that the individual entrepreneur will provide. A larger amount is indicated than it actually is. Services are often not provided at all. Such services and goods are chosen, the price of which is quite difficult to track objectively - for example, the transit of something. When the money is transferred, the individual entrepreneur withdraws it as income from the account, gives a certain amount to the customer and takes a percentage (so-called commission).

Such a scheme of cooperation is beneficial to both parties - the first evade taxes, the second, i.e. IP receives money for nothing. What is not profitable? In such a situation, the main thing is not to get caught, since the article and the punishment will be very severe.

Scheme for cashing out funds from the settlement account of LLC

Since, according to the law, all such operations are cashless, illegal transactions have been reduced to a minimum. However, there are certain transactions that may no longer be legal. For example, the payment of dividends. Since a 9 percent tax is withheld, the scammers are trying to spin the whole scheme with the assignment of money to the founders. Also, money is often debited from the current account for economic needs, so here unscrupulous individuals have room for maneuver. Another scheme is to apply for a loan from a current account, which is issued to one of the founders. And now the term is appointed by LLC, and it can be equal to 50 years, even though.

Cash withdrawal through cards of individuals - scheme

Attackers create a duplicate of an individual's card after learning the basic details of his card. After that, in fact, access to the money of an unsuspecting person is already open. At the same time, the process of cashing out most often takes place through intermediaries who are promised a percentage for withdrawing cash with or without a commission. The issue of criminal liability is not covered by the attackers, so individuals who are intermediaries may not be aware of the illegality of the entire scheme.

Legal cash withdrawal - how much is charged for cash withdrawal

Responsibility for cashing out proceeds from a current account is provided for by Article 174 of the Criminal Code of the Russian Federation. At its core, a scheme is any way to turn illegal property into legal property. If we consider this issue in more detail, then the responsibility will not be for the illegal withdrawal of individuals from the payment card, but if the operation is a way of laundering money acquired illegally.

Illegal cashing of funds - punishment under article

If the withdrawal of money from the current account is carried out according to an illegal scheme, then liability for such a crime for individuals is a fine of up to 120 thousand rubles.

If the cashing out of cash receipts was on a large scale, then Article 174 (part 2) provides for a fine of up to 200 thousand rubles for such a scheme. Responsibility for committing such a crime in the performance of official duties is up to 2 years and a ban on holding such positions. If the amount of damage is especially large, or if the act is committed by a group of individuals, the article defines liability for up to 5 years and a fine of up to 1 million rubles.

Cash withdrawal article of the Criminal Code of the Russian Federation

Many people are looking for a way to make money easily and quickly. Knowing about this human weakness, scammers often use it for selfish purposes. Perhaps one of the most common way of earning money offered on the Internet today is other people's cards as a way.

In addition to the fact that this procedure is illegal in principle, attackers also make money on an advance payment, which they charge from gullible seekers of quick profit. As a result, it doesn't even come to a close.

So, let's figure out what cashing out money by an individual through debit cards is, and what is the responsibility for it.

Crime Features

There are many ways to criminally cash out not only available funds (bypassing taxes or for improper purposes), for example, but also money from other people's accounts. Let's take a closer look at card fraud.

Basic concepts

Today, plastic cards that replace cash are widespread. With their help, it is convenient to pay for purchases, pay for various services and orders in online stores. In addition, credit cards, unlike debit cards, make it possible to use not only your own (available in the account) money, but also to borrow funds from the bank.

However, despite all the precautions taken by banks to protect the money of their customers, there are dodgers who illegally cash out funds from other people's accounts using fake cards. This activity is called carding. Although card cashing operations require the participation of several intermediaries, they are very common.

From debit cards, attackers withdraw all their own money from the somehow deceived owner. From credit cards, in addition to the money available on them, funds are withdrawn within the credit limit. As a result, the real owner of the card not only loses his money, but also remains in debt to the bank (by the way, sometimes themselves).

About criminal schemes cashing scheme through debit and credit bank cards, read on.

Responsibility and punishment for cashing money through bank cards

Of course, if there was no risk when cashing out fake cards, resourceful criminals would not resort to the services of intermediaries and would not share part of the profit with them.

• A person who simply withdraws money from a fake card through an ATM faces a very real criminal penalty under Article 174 of the relevant code.
• If the organizer himself withdraws the money, article 174.1 will be applied to him in conjunction with the article corresponding to the original crime (the one in which information about the card or the card itself was obtained).

The maximum penalty for these articles is 7 years in prison.

By resorting to cashing out, an economic entity enters into an agreement with a one-day firm, according to which the latter fictitiously “supplies” to the economic entity non-existent goods or various services provided only on paper. Non-cash funds transferred by an economic entity to the settlement account of a one-day company are then withdrawn from the bank by check and, minus a predetermined percentage, are transferred to the manager or owner of the economic entity.

In most cases, one-day firms are used for several months. Then the organizers of cashing out liquidate them or simply abandon them. Persons with alcohol or drug addiction, infantile, degraded or mentally retarded citizens of the Russian Federation often act as nominal owners and managers of such firms. In addition, many “one-day firms” are registered using passports lost, stolen or acquired in one way or another illegally, respectively, the formal founder, and therefore responsible for tax evasion, is a person who is not related to the transaction (for example, a homeless person or an alcoholic), while the entire amount of the transaction is distributed between the customer and the anonymous executor of the scheme for cashing out money. Here is what Rossiyskaya Gazeta was told by the head of the Department of Economic Security of the Ministry of Internal Affairs of Russia, Lieutenant-General of Militia Sergey Meshcheryakov in 2006:

The problem is that we still do not have a unified database of lost and stolen documents. As a result, two-thirds of all illegal cash withdrawals today are for stolen passports, including for deceased people. We are talking about huge sums: 7.5 billion rubles were involved in one of the criminal cases.

The latest audits, which were carried out by the Accounts Department on the effectiveness of the legislation on state registration of legal entities, apparently quite surprised the representatives of the Accounts Chamber. Thus, a huge number of "mass" registrars were identified. This is when several companies are registered for one person. At present, it comes to the fact that one citizen can have about 2 thousand firms at once. A large number of facts of forgery of notarized signatures during the creation of firms have been revealed. In addition, the auditors of the Accounts Chamber received confirmation from law enforcement agencies that a large number of firms are registered using forged documents. All this leads to the fact that the treasury annually receives less income from taxes. After analyzing the current situation, the Accounts Chamber, in order to combat tax evasion, proposed introducing the concept of a “one-day firm” into the legislation and establishing its features.

In this regard, it should be noted that “one-day firms” register not only according to stolen passports, but also according to passports that are not considered lost.

Prevalence

In Russia, of the newly registered companies, about half are created with false documents and a non-existent address, the turnover of one-day firms, which are a very important part of the "cash out" scheme, is quite large throughout the country - 120-150 billion dollars annually. Such data were announced in March 2009 at a round table in the non-state non-profit organization Chamber of Commerce and Industry and published in Rossiyskaya Gazeta, the official press organ of the Government of the Russian Federation:

According to the head of the Department of Economic Security and Anti-Corruption of the CCI Nikolai Hetman, out of 4 million business structures, only one and a half million are really working. The rest of the firms and organizations often have signs of ephemera, that is, they appear and disappear from the field of activity of regulatory authorities. However, Mykola Hetman stressed that there are no official statistics yet, these are expert estimates. But they also make it clear how serious the problem under discussion is. One-day firms are created, as a rule, for a specific operation for a short period of time, often using fictitious passports and powers of attorney. They do not submit reports and disappear after the operation is completed. According to experts, an insufficiently clear legal framework does not allow for a truly large-scale war against this phenomenon.

Interview with Nikolai Hetman ""Horns and hooves" do not die", "Rossiyskaya Gazeta" - Federal issue No. 4869 of March 18, 2009

According to information provided by the Deputy Chairman of the Central Bank Viktor Melnikov, the volume of cashing in Russia in 2007 amounted to 1 trillion rubles. Consequently, business entities that used cashing in 2007 underpaid VAT and income tax to the Russian budget in the amount of 356 billion rubles. Yury Korotkiy, First Deputy Head of Rosfinmonitoring, also spoke about the problem of cashing out budget money through shell companies and other financial violations:

The relationship between the cash-out system, “one-day firms” and unscrupulous banks was noted by the head of the Central Bank Sergey Ignatiev in an interview with Rossiyskaya Biznes-Gazeta, he also determined the average remuneration for services rendered (as a percentage) of the cashed amount.

Most often, cashing out is used to evade taxes when paying salaries. The fact is that it is often more profitable to cash out funds at 8-10 percent, spend them on some other expense item and pay wages “in envelopes” than pay a single social tax (most often it is 26 percent), and even from the salary itself - 13 percent of income tax. A few years ago, the bulk of the funds were cashed out using shell companies. Now, wholesale banks are mainly used, which exist for a short time (from several months to a little over a year) and during this period pump billions of rubles through themselves.

Legal responsibility

Cashing out is accompanied by the inclusion of deliberately false information in tax reporting, and therefore is a crime. The use of "cashing out" can lead to criminal liability in accordance with the criminal legislation of Russia (Article 198 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from an individual" and Article 199 of the Criminal Code of the Russian Federation "Evasion of taxes and (or) fees from organizations")

Corruption

Mikhail Grishankov, First Deputy Chairman of the Russian State Duma Committee on Security, said in a 2008 interview with NTV:

Very many situations they actually were known and known to the people who cover such transactions. You know, when two weeks before the death of Andrey Kozlov it happened that one of the leaders told me a lot of stories about cashing out and he gave me an example - one of the bankers cashed twenty million dollars a day from these twenty million dollars he personally put into his own pocket put about five hundred thousand - he immediately carried three hundred thousand for bribes

The theme of cashing in art

The topic of cashing, which excites many artists, is widely reflected in detective works and films, for example, in the film “Hello, we are your roof! "There is a moment dedicated to this event ( excerpt).

Causes

The main reason for using cash is the desire to reduce the tax burden on the business entity. In addition, cashing is widely used to steal funds from the federal, regional and municipal budgets.

Also, the reason for using cash is the impossibility of legal settlements with corrupt officials, illegal migrants, etc.

With the help of cashing out, the owners of large shares in the authorized capital of business entities withdraw profits, bypassing minority shareholders.

Hired managers and employees of logistics services use cash to plunder non-cash funds of business entities.

In addition, the causes of such a phenomenon as "cashing out" are in many ways similar to the causes of other phenomena of the "shadow economy".

Social Consequences

The main consequence of the use of cashing is a huge amount of taxes, underpaid by business entities. However, the harm of cashing out to society does not end there.

Business entities that use cashing out, in most cases, distort accounting and, as a result, statistical reporting. Huge distortions of statistical reporting deprive the government of the possibility of a real analysis of economic processes and make it difficult to make managerial decisions.

In addition, the use of cashing causes great harm to the developing stock market in Russia. Joint-stock companies that hide profits and withdraw funds bypassing minority shareholders undermine investor confidence in all shares of Russian issuers without exception. The use of cash makes it difficult to audit, making the financial activities of economic entities non-transparent for investors and creditors.

Cash generated from the use of cashing gives rise to thousands of other crimes - theft, robbery, cases of fraud, extortion and blackmail. Business entities that actively use cash-out schemes often become easy prey for raiders and unscrupulous law enforcement officers.

Links

• “How much they earn on cashing out”, transfer: Big Watch (together with Vedomosti), radio station "Echo of Moscow".
• “Strengthening control in the field of banking”, broadcast: “Interview”, radio station “Echo of Moscow”.

Notes

Criminal law: general part
General provisions	Principles of Criminal Law · Criminal policy· Criminal legal norm · Criminal law· Action of the criminal law in space · Action of the criminal law in time · Retroactive force of the criminal law · Extradition · International criminal law · Criminal liability
A crime	Classification of crimes Qualification of crimes Corpus delicti
Stages of committing a crime	Preparation for a crime · Attempt to commit a crime · Voluntary renunciation of a crime
Objective signs crimes	Object of the crime Subject of the crime Victim The objective side of the crime· Act in criminal law · Criminal omission · Socially dangerous consequence · Causality in criminal law · Way of committing a crime · Means and instruments of committing a crime · Place of committing a crime · Time of committing a crime · Environment of committing a crime
Subjective signs crimes

There is nothing criminal in the concept of cashing out money, as they call any action to transfer virtual money or money from a bank card to cash. But the similar concept of "cashing money" carries a different meaning. It involves the cashing out of funds belonging to a company or individual entrepreneur for a criminal purpose. This concept appeared in the country in the 90s, when criminals needed to legalize illegally obtained funds.

As a rule, the purpose of cashing out is to evade taxation of the amount of money withdrawn from the account. However, there are other motives for such actions, for example, if the firm has been allocated earmarked funds, but it wants to spend them on other purposes.

Cash out schemes

There are a huge number of schemes and their number is constantly increasing, the most popular of them are:

• The conclusion of a fictitious transaction with a one-day firm. After receiving money under a fictitious contract, such a company is closed.
• Using the services of unscrupulous commercial banks.
• Transfer of funds to a deposit of an individual in a bank.
• Conclusion of transactions with the use of "maternity capital".

Responsibility for cashing out

There is no separate article of the Criminal Code of the Russian Federation for cashing out funds, however, such actions, depending on the specific cashing out scheme, can be attributed to the following offenses.

Tax avoidance

For citizens, responsibility comes under Article 198. The sanction of part 1 of article 198 provides for a number of penalties, ranging from a fine of 100,000 rubles to imprisonment for up to 1 year. Part 2 applies if the amount of taxes unpaid by a person is especially large. The maximum punishment under part 2 of article 198 is 3 years in prison. If cashing out took place using a legal entity, you will have to answer under Article 199 (a fine of 100,000 rubles, forced labor, arrest, imprisonment up to 2 years in the first part and imprisonment up to 6 years with a fine in the second part).

Forgery of documents - Article 327 of the Criminal Code

This article contains 3 parts. The first provides for liability directly for the production of fake documentation (restriction of liberty, arrest, forced labor or imprisonment for up to 2 years). The second part involves forging a document in order to hide another crime (concerning the topic under consideration, such a crime can be, for example, tax evasion) - forced labor or imprisonment for up to 4 years. And part 3 provides for liability already for the use of a knowingly forged document - the maximum penalty is arrest up to 6 months.

Illegal entrepreneurial activity (art. 171)

This article of the Criminal Code of the Russian Federation is applied when cashing money through one-day firms. Such firms, as a rule, do not draw up all the necessary documents, do not register them in the register, as required by law, etc. The sanction provides for such penalties as a fine, the amount of which depends on the salary of the offender, compulsory work and arrest up to 6 months. If the investigation establishes that illegal entrepreneurial activity was carried out by an organized group or as a result of it the criminals received a particularly large income, the maximum punishment can be up to 5 years in prison (part 2 of article 171).

Money laundering

The Criminal Code contains 2 similar articles: Article 174 provides for the laundering of money that another person has acquired as a result of a crime and Article 174.1 - money laundering that the person himself received as a result of criminal activity. The punishments under these articles are almost the same: a fine, and if there are qualifying signs (large or especially large size, an organized group, etc.) - up to imprisonment for up to 7 years.

Example from jurisprudence

In 2005, a criminal case was opened in the Krasnodar Territory against employees of a commercial bank. In the actions of the head of the bank, the chief accountant and several employees of the financial department, the investigation revealed the elements of almost all of the above crimes.

During the search, the defendants found more than 10 million rubles, several fake seals of "fake" companies, financial documents for transactions with these companies.

The investigation found that the cashing out of funds took place as follows. The director of the bank registered one-day firms for front people and then opened accounts for these organizations in his bank. After that, he found people who needed cash and thus promoted the scheme.

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