Dividing the scope of responsibility between the business founder and hired managers allows for the formation of an effective business model, the development of tools for protecting one’s own interests (for creditors), and the improvement of the quality of performance of duties within the competence of each of the managers.
Responsibility for violation of current legislation
Subject: head of the company.
Responsibility: administrative, criminal.
Regulatory legal acts: Code of the Russian Federation on Administrative Offences, Criminal Code of the Russian Federation.
The current legislation establishes teacher database a significant list of acts, the commission of which entails liability. According to the Code of the Russian Federation on Administrative Offenses, a participant, director of a company and the legal entity itself can be held liable. Failure to inform about the hiring of a foreign citizen, violation of sanitary standards in trade, failure to submit tax reports - these and many other violations will lead to a fine. A number of articles of the Code of the Russian Federation on Administrative Offenses provide for such punishment as disqualification. If the actions of the manager fall under the article of the Criminal Code of the Russian Federation, a corresponding case may be initiated.
Some of the most significant offenses in the field of entrepreneurial activity are tax crimes. Responsibility for their commission is established by Articles 198, 199, 199.1, 199.3, 199.4 of the Criminal Code of the Russian Federation.
Since 2020, new amounts of tax arrears have been in effect, giving grounds for criminal liability: 2.7 million rubles for individuals and 15 million for legal entities. During on-site tax audits, these amounts are exceeded very often, so if additional charges identified by the audit are not paid, the prospect of initiating a criminal case often turns out to be quite real.
The listed articles also cover acts related to non-payment of insurance premiums. The amount of unpaid funds is the same as for taxes, but an exception is made for contributions to compulsory social insurance against accidents at work (Article 199.3 of the Criminal Code of the Russian Federation) and against occupational diseases (Article 199.4 of the Criminal Code of the Russian Federation). Damage in these cases is considered significant if the arrears exceed 1.8 million for individuals and 6 million rubles for legal entities.
Responsibility of founders and co-founders
A relatively new element of the crime deserves special attention: concealment of property from collection of taxes and insurance payments (Article 199.2 of the Criminal Code of the Russian Federation). The inclusion of the offense in the criminal legislation is aimed at combating the intentional alienation of funds in order to reduce the taxable base and the amount of payments. Proving the crime is not difficult: the element is formal, not requiring the establishment of the presence and amount of damage. To bring to justice, it is sufficient to record the fact of alienation of property, failure to deposit funds from counterparties into the cash register and other similar actions, if the value of the property is at least 2.25 million rubles.