Responsibility for cashing out receipts from a current account is provided for in Article 174 of the Criminal Code of the Russian Federation. At its core, the scheme is any way to turn illegal property into legal one. If we consider this issue in more detail, then liability will not be for illegal withdrawal from payment card individuals, and in the event that the operation is a way of laundering money acquired illegally.
Illegal withdrawal of funds - punishment under article
If money is withdrawn from a current account according to an illegal scheme, then liability for such a crime for individuals is a fine of up to 120 thousand rubles.
If the cash receipts were cashed out 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 while on duty is up to 2 years and a ban on holding such positions. If the amount of damage is particularly large or the act was committed by a group of individuals, the article determines liability for up to 5 years and a fine of up to 1 million.
Cash withdrawal article of the Criminal Code of the Russian Federation
The jargon "cash out" should not be confused with the word "cash out." They have the same root, but different meaning. By cashing out we mean legal way receiving cash, for example, you withdrew it from your bank card. But with “cash out” or “cash out” the story is completely different.
The word “cash out” is a slang name for illegal actions of transferring money from impersonal form to cash. Legal entities and individual entrepreneurs are guilty of this. Their main task is to evade taxes and get cash cash(“black cash”), which will not be reflected in official accounting documents. The most common “cash out” scheme is making a fictitious or imaginary transaction. A certain contractor undertakes to provide a service (perform work, deliver goods), but in fact nothing happens, however, the money went to him.
It is generally accepted that the first “cash out” schemes appeared in the 90s, from the beginning economic reforms in Russia. And to this day it has not gone away. Every year, the Central Bank provides statistics on the volume of illegal “cash-out” transactions (the numbers will be lower). The “evolution” of schemes and major figures are under the close attention of the Bank of Russia.
What responsibility is provided for “cash out”?
All participants in the process are responsible for participating in cash-out schemes:- “Customers” are punished under Articles 198,199 and 327 of the Criminal Code of the Russian Federation;
- “Performers” under articles 198-199, 171, 172, 327, 174, 174.1, 210 of the Criminal Code of the Russian Federation.
Are you struggling with cashing out?
Yes. From the current ones. On March 10, 2016, Sergei Pivovarov, one of the largest “cashers,” was detained. He headed a group that was engaged in cashing money in the territories of Orenburg, Samara and Saratov region. Money was “laundered” through thousands of payment bank terminals countrywide. Several billion rubles went into the “shadow”. And at the end of 2015, banker Alexander Grigoriev was arrested. He was a co-owner of several banking structures. He was engaged in cashing money and withdrawing it abroad according to the so-called “Moldavian scheme”.What schemes are used today?
In 2008-2009, “cash-out” schemes through bank cards, For example,- The company accepts payment including VAT. Transfers money to the accounts of several individual entrepreneurs minus minimal taxes. And then they transfer money to the cards “on account.” Cash is simply withdrawn from an ATM. The scheme is valid until the bank notices this and closes the company’s account (maximum - 1 quarter);
- Unscrupulous clients provide scammers with their means of payment and details (for a small fee). The stolen money is then transferred to these accounts and cashed out.
How do tax authorities detect cashing?
Even if the entrepreneurs behaved very carefully and were sure that they had thought through everything, the tax authorities have several indirect signs by which they can distinguish a fictitious transaction from a real one.What signs are we talking about? For example,
- employees allow themselves large purchases for low wages, for example, premium cars;
- the company claims significant amounts of taxes for reimbursement;
- the founder or director is among the company's counterparties;
- the company opens a bank account in which many legal entities from the controlled list;
- the company's operations attract attention due to their unusual nature: the company traded concrete and suddenly bought a carload of tulips;
- there are many transactions in the company's balance sheet that are difficult to determine market value, for example, consulting services;
- the company “loses” primary documents during verification.
And now about the numbers from the Central Bank
According to the Central Bank:- The volume of cash-out transactions in 2014 amounted to about 1.8 trillion. rubles, in 2015 - 500-700 billion rubles;
- the number of organizations (including banks) identified per quarter that are involved in dubious transactions has decreased from hundreds (two years ago) to tens (currently).
Money laundering through bank cards is a criminal way of legalizing income. It has existed almost since the moment plastic cards were put into circulation by financial institutions. What schemes do scammers use and what consequences does this lead to? We will try to answer these questions in this article.
Bank cards were introduced into money turnover in order to optimize cash flow. They open up more opportunities for ordinary citizens. For example, they allow you to make purchases when there is no cash in your pocket or wallet.
However, bankers, unwittingly, have opened up great opportunities for fraudsters who never tire of coming up with new schemes for laundering proceeds from crime. The goal of every fraudulent operation is to obtain cash. If the amount is significant, then scammers try to transfer it to an offshore zone as soon as possible - a zone with a preferential tax regime.
Fraudulent schemes
One of the most common fraudulent schemes is opening a shell company. Her entrepreneurial activity is limited only to opening a bank account, depositing funds into it and withdrawing these funds, ostensibly in order to pay for the services of counterparties.
Today, bank plastic cards have become widespread. And they are no less popular among scammers who every now and then pull off a new scam, trying to hide their income and mislead their employees. tax service and law enforcement agencies. To date, the following fraudulent schemes involving bank cards are known:
- opening an account and receiving a card by a figurehead;
- opening an account for a non-existent person;
- cashing out funds for a reward (the card owner receives a percentage of the withdrawn amount, the rest is given to the “customer”).
Fraudsters can open plastic cards in their own name. They do this under any pretext: obtaining a loan, paying for services, issuing wages etc. But funds are always withdrawn from the bank that issued the card, since you have to pay a commission for withdrawing funds from your account through an ATM of another bank. At the same time, the organizers of such fraudulent scheme they try not to “shine” personally in front of ATM cameras. Specially hired people withdraw money for them.
Actions of bank employees
Employees of financial institutions try to protect themselves: they may deliberately increase the percentage for withdrawing funds or refuse to issue these funds altogether, confident that an organization with a dubious reputation is unlikely to sue them.
In the summer of 2016, another way to counter such money laundering was introduced: a daily limit on money transfers. If the owner of a bank card receives more than 600,000 rubles into his account, employees of the financial institution have the right to request information about the source of such high income. In addition, at the first suspicion of an attempt to launder income, they can refuse service to such a client and block his account.
Responsibility for attempted deception
If an entrepreneur tries to “crank up” money laundering through bank cards, the consequences for him can be dire. Thus, officials and legal entities, according to Article 15.27 of the Code of Administrative Offenses of the Russian Federation, will bear administrative liability.
Individuals directly involved in such money laundering bear criminal liability in accordance with Articles 174, 174.1 of the Criminal Code of the Russian Federation. They face punishment in the form of:
- fine (RUB 200,000 or income for 2 years);
- forced labor (for 2 years);
- imprisonment for 2 years and at the same time payment of a fine in the amount of 50,000 rubles.
Financial institutions are also punished for aiding fraudsters. It will be especially severe if violators try to launder a large sum money. Depending on the severity of the crime, banks will have to:
- pay a fine in the amount of 50,000 rubles to 1 million;
- suspend its activities for three months.
In the most extreme case, when other enforcement measures have proven ineffective, the bank’s license is taken away. In this case, officials bear responsibility in accordance with Article 174 of the Criminal Code of the Russian Federation.
Fight against money laundering
Experts believe that the fight against money laundering should be carried out at the state level. Thus, in 2003, our country entered into international organization which actively fights money laundering is FATF (Financial Action Task Force on Money Laundering). In 2006, Russia passed a law according to which all Foreign citizens Those entering the territory of the Russian Federation are required to declare the imported currency. Since 2013, measures have been taken to deoffshorize the economy.
So, money laundering through bank cards is one of the ways to hide your income and not pay taxes. Participants in such a scam can be either ordinary citizens (owners plastic cards), and bank employees. For every individual, legal and official convicted of criminal conspiracy, the law provides for administrative or criminal punishment.
Return back to
For quite some time now, criminals have been concerned about the issue of legalizing ill-gotten funds: countless in various ways money laundering. In this article we will not consider them all in detail, we will focus on one. Let's see what the essence and responsibility for cashing out money through an individual entrepreneur is in 2017.
Cashing is the process of converting non-cash money into cash. Illegal cash withdrawal through individual entrepreneurs has one goal - to hide income from the tax service. Those. There is banal tax evasion. For this purpose, fake contracts and false documentation are concluded. Cashing out through individual entrepreneurs is done because they have the right to transfer money into cash without restrictions.
Money laundering through individual entrepreneurs has several methods. Here are the most popular schemes:
False IP. They are created for transferring money to their account and subsequent cashing. After which such a company is liquidated. The victims of such operations are often ordinary citizens, unaware of the trick, under whom such an office is registered.
With the involvement of banking institutions. The scheme is much more complex than the previous one, but such activities become regular due to the appearance of legality. Cashing out with the participation of the bank is convenient, as it allows you to deprive the organization of many hassles.
With the help of other people's documents it is carried out bank transfer or creation of fictitious individual entrepreneurs.
Maternal capital. A fake agreement is drawn up and with its help cashing occurs.
In the mid-2000s, a method of money laundering through a payment terminal appeared. Since through it every day various operations are carried out from replenishing the balance mobile phone Before paying fines and loans, the owner has constant access to cash in the form of a commission. He exchanges these same funds with large companies under the guise of a legal transaction.
How to withdraw funds through individual entrepreneurs
The first step for a company that has decided to commit criminal intent is to find an individual entrepreneur with whom to make a transaction. In order to cash out funds, not only such legal form as an individual entrepreneur, but also as an LLC. The company committing money laundering in such cases acts as the customer of services or goods, and the individual entrepreneur provides them for a fee.
In practice, payments for such services are made in large amounts, and the services (goods) provided are reduced to a minimum, if provided at all. Attackers use products whose value can be estimated at any amount - redecoration of a building or intellectual property.
What happens next remittance to the individual entrepreneur’s account, after which these funds are cashed out and the cashed capital is at the disposal of the customer. Entrepreneurs in such frauds receive a reward - a certain percentage of the transfer. Because of its simplicity, this method of concealing income attracts criminals.
Calculation methods
Law enforcement and tax authorities carefully monitor the circulation of funds and quickly respond to illegal cash withdrawals through individual entrepreneurs.
Here are the actions the tax authorities take to calculate:
Viewing the history of transactions from an individual's account. In this case, it becomes clear where the money came from and for what purpose.
Monitoring accounts. Basically, it is used to combat unofficial wages.
Checking IP documentation on site.
Consequences of cashing out money through an individual entrepreneur
The consequences of money laundering through an individual entrepreneur can be very serious, and given that most crimes are of a regular nature, liability for cash withdrawal through an individual entrepreneur occurs in most cases.
The heads of companies whose money is laundered will face punishment under Articles 199 and 327 of the Criminal Code of the Russian Federation, i.e. tax evasion and document falsification. You can get up to 6 years in prison under these articles.
The responsibility of an individual entrepreneur for cashing out funds is provided for in Article 171 of the Criminal Code of the Russian Federation - illegal entrepreneurship (if a fictitious individual entrepreneur has been created). To it will be added penalties for money laundering under Articles 174 and 199.2 of the Criminal Code of the Russian Federation for concealing funds for payment tax collections. They can give you up to 7 years for this.
Banking institutions may lose their business license and pay huge fines if they launder money. In addition, the law provides for criminal liability for them in the form of Art. 174 of the Criminal Code of the Russian Federation.
Cashing out money through an individual entrepreneur is not carried out by one person, which gives the internal affairs bodies a reason to classify these crimes as committed by a group of persons or as the creation of an organized criminal group, although the cashed capital remains in the same hands.
Cashing out funds, as well as the use of all kinds of gray and black tax optimization schemes, has become firmly established in the “business practices” of Russian business. I have managed the affairs of many managers who spare no effort, time and money to ensure that the activities of their companies are absolutely transparent and legal. However, even among such responsible entrepreneurs, there is not a single one who has not faced calls for questioning from the tax and law enforcement authorities regarding the activities of their counterparties.
Although illegal cash withdrawal is very common in the Russian business environment, sustainable law enforcement practice for investigating and qualifying this act has not yet been formed. I propose to consider the basic norms of criminal law that currently provide for liability for this type of activity. Entrepreneurs will be able to draw conclusions regarding what criminal legal risks cash-mining using shell companies and transit companies may entail.
Art. 172 of the Criminal Code of the Russian Federation “Illegal banking activities”
The main “working” article of the criminal code, under which charges are brought against the heads of organizations involved in “cash-out”, is Art. 172 of the Criminal Code of the Russian Federation. This article provides for criminal liability for illegal banking activities. Imputation of this composition invariably causes confusion among entrepreneurs. After all, their, for example, limited liability company is not a credit organization. The fact is that liability under Art. 172 of the Criminal Code of the Russian Federation, not only a special entity - a bank, but also any other organization or individual entrepreneur that actually carries out banking operations without a license can be involved.
The design is as follows. the federal law"About banks and banking» refers to banking transactions: attracting funds from individuals and legal entities into deposits and placing these funds on their own behalf and at their own expense; carrying out settlements on behalf of individuals and legal entities according to their bank accounts; collection of funds, bills, payment and settlement documents and cash service individuals and legal entities. These operations are the exclusive prerogative of credit institutions operating in accordance with the Federal Law “On Banks and Banking Activities”, Federal Law “On Central Bank Russian Federation" and others regulations Bank of Russia. Thus, the Bank of Russia Regulation “On non-cash payments in the Russian Federation” establishes that current accounts are used by subjects entrepreneurial activity for crediting proceeds from the sale of goods, works (services), accounting for their income from non-sales and other operations, making settlements with their counterparties, budgets and other payments.
Thus, if law enforcement authorities determine that:
— there is a movement of funds in the current accounts of organizations, but there is virtually no corresponding “counter movement” of inventory, work or services;
— the organization carries out collection of cash, bills, bills;
— the organization issues cash outside the cash register to individuals or its counterparties,
then the court may subsequently come to the conclusion that such an organization, without a license from the Central Bank, is trampling the clearing of Russian banks and the persons involved in this should be brought to criminal liability under Art. 172 of the Criminal Code of the Russian Federation.
Art. 173.1 of the Criminal Code of the Russian Federation “Establishment or reorganization of a legal entity through nominees”
In most cases, so-called shell companies are established for the purpose of cashing out funds. The founders and managers of such companies, as a rule, are figureheads. Companies are registered either by citizens who are not aware of their business activity (due to lost passports, by people leading an asocial lifestyle, etc.), or by informed business leaders.
For the formation or reorganization of a legal entity through nominees, as well as representation to the body carrying out state registration legal entities and individual entrepreneurs, data that entailed the entry into the Unified State Register of Legal Entities of information about nominees is provided criminal liability under Art. 173.1 of the Criminal Code of the Russian Federation. The legislator includes the founders (participants) of a legal entity or its management bodies, whose data were entered into the Unified State Register of Legal Entities by misleading them or without their knowledge, as front persons. Persons who do not have the goal of managing an organization, but who are at the same time its management bodies, are also defined by the legislator as fictitious.
Tax authorities are instructed to send to the investigative body of the Investigative Committee the information they have about the identified signs of a crime under Art. 173.1 of the Criminal Code of the Russian Federation. The tax office can obtain such information during the events. tax control or carrying out proceedings regarding administrative offense, from explanations of individuals (manager, founder (participant), other persons). The information will be sent to the investigative committee even if a decision is made to refuse state registration.
Basically, representatives are brought to criminal liability under this article who, acting under a power of attorney from dummy persons, provide tax authority application for registration (creation, reorganization) of an organization with the corresponding package of documents. It is much more difficult for law enforcement agencies to collect evidence regarding people who are organizers of registration of companies using dummy persons. The evidence base regarding those interested in wanting to remain in the shadows is formed by:
— analysis of schemes for carrying out financial and economic activities using companies registered under dummy names and identifying their ultimate beneficiaries;
— interrogation of applicants acting under a power of attorney from appointees;
— carrying out public and covert operational-search activities.
Art. 187 of the Criminal Code of the Russian Federation “Illegal circulation of means of payment”
Common schemes for “streaming” cash withdrawals are usually associated with the creation of legal entities that have the characteristics of fictitious organizations. Transactions with means of payment carried out by such fictitious organizations are recognized by the courts as unlawful. For the production, acquisition, storage, transportation for the purposes of use or sale, as well as the direct sale of counterfeit orders for the transfer of funds, documents or means of payment (payment orders, bills, invoices, cash checks, receipts and expenses cash orders, receipts, etc.) is provided criminal liability under Art. 187 of the Criminal Code of the Russian Federation.
The bulk of criminal cases against persons who practice cash withdrawal are initiated under the above articles.