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Posted: Tue Jan 07, 2025 3:39 am
On the topic. "All responsibility lies with the chief accountant" and other mistakes business owners make when working with him
If the violation is detected for the first time, the punishment will be a fine. In case of a repeated incident, the fine will be doubled.
This is followed by the dismissal of the kenya whatsapp phone number accountant for failure to meet the requirements of the position and a ban on activity for a period of 1-2 years.
Criminal liability
Let's look at the main situations when the chief accountant faces criminal liability:
Tax evasion . According to Article 199 of the Criminal Code of the Russian Federation, evasion of taxes and insurance premiums for 3 or more years may be grounds for criminal prosecution. If payments have not been made for a year and exceed 5 million rubles, this is classified as a large amount; if the amount is more than 15 million rubles, then it is considered an especially large amount. If the chief accountant deliberately provides false information about the company's income or expenses in order to reduce taxes, this may lead to criminal prosecution.
Forgery of documents . Entering false data into accounting or tax reports is also considered a crime. If an employee distorts information about the company's expenses or income and receives a certain benefit from this.
Misappropriation of company funds . If the chief accountant uses the company's money for personal purposes without coordinating this with management, he may be held criminally liable for fraud or embezzlement.
The liability of the chief accountant of the organization for such violations includes fines, a ban on holding certain positions, and even imprisonment.
Material liability
Since the chief accountant is in charge of the company's funds, a contract of material liability must be concluded with him. Consequently, the employee becomes a materially responsible person.
On the topic. Subsidiary liability: who is held liable and how to avoid it
The financial liability of the chief accountant may be full or partial. According to Article 241 of the Labor Code of the Russian Federation, employees bear partial liability, however, the employer has the right to impose full liability on his chief accountant if he specifies this in the employment contract. Then the guilty employee will be obliged to compensate for damage to property or production equipment, shortage of money or additional expenses that arose due to the fault of the accountant. For example, fines for his offenses.
If the violation is detected for the first time, the punishment will be a fine. In case of a repeated incident, the fine will be doubled.
This is followed by the dismissal of the kenya whatsapp phone number accountant for failure to meet the requirements of the position and a ban on activity for a period of 1-2 years.
Criminal liability
Let's look at the main situations when the chief accountant faces criminal liability:
Tax evasion . According to Article 199 of the Criminal Code of the Russian Federation, evasion of taxes and insurance premiums for 3 or more years may be grounds for criminal prosecution. If payments have not been made for a year and exceed 5 million rubles, this is classified as a large amount; if the amount is more than 15 million rubles, then it is considered an especially large amount. If the chief accountant deliberately provides false information about the company's income or expenses in order to reduce taxes, this may lead to criminal prosecution.
Forgery of documents . Entering false data into accounting or tax reports is also considered a crime. If an employee distorts information about the company's expenses or income and receives a certain benefit from this.
Misappropriation of company funds . If the chief accountant uses the company's money for personal purposes without coordinating this with management, he may be held criminally liable for fraud or embezzlement.
The liability of the chief accountant of the organization for such violations includes fines, a ban on holding certain positions, and even imprisonment.
Material liability
Since the chief accountant is in charge of the company's funds, a contract of material liability must be concluded with him. Consequently, the employee becomes a materially responsible person.
On the topic. Subsidiary liability: who is held liable and how to avoid it
The financial liability of the chief accountant may be full or partial. According to Article 241 of the Labor Code of the Russian Federation, employees bear partial liability, however, the employer has the right to impose full liability on his chief accountant if he specifies this in the employment contract. Then the guilty employee will be obliged to compensate for damage to property or production equipment, shortage of money or additional expenses that arose due to the fault of the accountant. For example, fines for his offenses.