Amounts to be prosecuted in 2022

Amounts to be prosecuted in 2022

Earlier we wrote about how a criminal case may arise as a result of an inspection controlling body, and in this article we will consider how much damage in 2022 is necessary for criminal liability.

You can find out the amounts for criminal prosecution in 2023 at the link. 

What is the threshold for criminal prosecution in 2022 for tax evasion (Article 212 of the Criminal Code of Ukraine), misappropriation or misappropriation of property (Article 191 of the Criminal Code), fraud (Article 190 of the Criminal Code) and theft of property (Article 185 of the Criminal Code) )? How to distinguish between liability for administrative and criminal offenses? Consider further. 

Every year, the threshold from which responsibility for committing certain criminal offenses changes. It depends on the size of the subsistence level for able-bodied persons, which is determined separately each year. 

The Law "On the State Budget of Ukraine for 2022" provides that from January 2022 the subsistence level for able-bodied persons will be 2481 UAH.

In accordance with paragraph 5 of subsection 1 of section XX of the Tax Code of Ukraine for the norms of administrative and criminal law in terms of qualification of administrative or criminal offenses, the amount of non-taxable minimum is set at levels of social tax benefits.

In accordance with subparagraph 169.1.1 of paragraph 169.1 of Article 169 of Section IV of the Tax Code of Ukraine social tax benefit equal to 50 percent of the subsistence level for able-bodied persons (per month), established by law on January 1 of the reporting tax year. 

So, social tax benefit from January 1, 2022 is 1240.5 грн. 

This indicator is crucial for prosecuting for tax evasion under Art. 212 of the Criminal Code of Ukraine. Calculate the threshold for prosecution for 2022:

• for part 1 of Art. 212 of the Criminal Code - 3 000 NMDG - UAH 3,721,500
• for part 2 of Art. 212 of the Criminal Code - 5 000 NMDG - UAH 6,202,500
• for part 3 of Art. 212 of the Criminal Code - 7 000 NMDG - UAH 8,683,500

* note: NMDG - tax-free minimum income, which is determined by the amount of social tax benefits.

It is also important to understand to what extent the theft of another's property is considered petty. It depends on what will be the responsibility for the offense: administrative or criminal. 

According to Art. 51 КУпАП theft of another's property by theft, fraud, misappropriation or embezzlement is considered small, if the value of such property at the time of the offense does not exceed 0,2 non-taxable minimum incomes. If the amount stolen exceeds 0.2 NMDG, such an offense is classified as criminal. 

Calculate until when the theft of another's property will be considered minor:

1240.5 (social tax benefit) x 0.2 = 248.1 грн.

Therefore, from January 1, 2022, when classifying an offense under Articles 185 (theft), 190 (fraud), 191 (misappropriation, misappropriation of property or taking it by abuse of office), the Criminal Code will take into account whether the amount of stolen property exceeds 248.1 UAH