As part of enforcement proceedings, a fine may be collected for administrative offenses and for criminal offenses. The basis for starting collection will be court decisions and sentences in the relevant case, acts of other bodies and officials. For late payment or other illegal actions, additional sanctions may be imposed on the debtor. Also, a separate type of penalty is an enforcement fee assigned by the bailiff. After deduction, the amount of the fine for enforcement proceedings is credited to the budget.
What fines do bailiffs collect?
Fines are collected by bailiffs according to the same rules as other types of debts. But there are a number of important differences that parties to enforcement proceedings need to take into account:
- for administrative fines there are special deadlines for voluntary repayment;
- special deadlines are provided for the presentation for execution of judicial and other acts imposing a fine;
- for violations of the law and improper behavior, additional penalties may be collected from the debtor after the initiation of enforcement proceedings;
- since the fine is collected on behalf of the state, after deduction it will be transferred to the budget (federal, local or regional).
The institution of a fine is directly related to any violation of the law. For relatively mild and minor offenses, a fine is collected according to the administrative composition of the Code of Administrative Offenses of the Russian Federation. Many articles of the Criminal Code of the Russian Federation also include this type of liability as a fine. It can be applied as a primary or additional punishment.
The claimant in criminal and administrative cases is the state. On his behalf, courts, other bodies and officials make decisions and sentences. After sending the documents to the FSSP, the fine is executed by bailiffs. General and special collection rules are determined by Law No. 229-FZ on enforcement proceedings.
Can a fine be collected from a debtor in enforcement proceedings?
They can if the debtor violates the law and does not comply with the mandatory instructions of the bailiff. Here are several areas in which the debtor may face liability after the initiation of enforcement proceedings:
- malicious evasion of debt payment (for example, for late alimony payments, the debtor will be brought first to administrative and then to criminal liability);
- unlawful actions with property (for example, intentional damage, destruction or concealment of property seized for sale);
- opposition to bailiffs when carrying out enforcement actions (for example, the use of physical force against a bailiff, damage to FSSP property).
A special type of punishment is liability for failure to pay an administrative fine. Punishment may be in the form of an additional fine, arrest, or compulsory labor. In this case, the debtor will continue to have the obligation to repay the original sanction.
Also, a special type of sanctions is the imposition of an enforcement fee by bailiffs. This is an analogue of a fine that is imposed for refusal to voluntarily pay a debt according to the resolution of the FSSP. The amount of the fee is determined as a fixed amount or as a percentage of the principal debt (this depends on the nature of the claimant’s claims).
Tax
The statute of limitations for tax violations is three years. Delay in payment or non-payment of tax in the Russian Federation requires a fine in the amount of 1/300 of the Central Bank refinancing rate for each day of delay (for individual entrepreneurs and individuals). Legal entities have a different scheme: for the first 30 days they will pay 1/300 of the refinancing rate, and from 31 days - 1/150 for each day of delay (Article 75 of the Tax Code of the Russian Federation).
IMPORTANT!
If a taxpayer filed a return on time and indicated the amount to be paid, but did not transfer contributions to the budget, he will be charged not a fine, but a penalty.
For example, a fine for non-payment of taxes by an individual on property is assessed after December 1 of the year following the accounting year (Article 409 of the Tax Code of the Russian Federation). If the owner does not pay the amount requested by the Federal Tax Service, he will be charged a penalty in the amount of 1/300 for each day of delay.
Employers have additional responsibilities and penalties. If an organization does not withhold personal income tax or withholds it but does not transfer it to the budget, it will be charged not only a fine, but also a penalty (Article 123 of the Tax Code of the Russian Federation). The amount of the fine is from 20% to 40% of the amount of non-withheld income tax (Article 122 of the Tax Code of the Russian Federation). The same rule applies to other obligatory fiscal payments and insurance contributions.
Procedure for collecting an administrative fine
Fines under the Code of Administrative Offenses of the Russian Federation can be collected by courts, government bodies and officials. It depends on the composition of the administrative offense. For example, sanctions for violation of traffic rules can be imposed by traffic police inspectors or courts, depending on the article of the Code of Administrative Offenses of the Russian Federation.
The imposition of a fine in enforcement proceedings is permitted in case of non-payment of debt voluntarily and for illegal actions on the part of the debtor
Collection of criminal and administrative fines is carried out according to special rules and deadlines. If an administrative fine is not paid, the debtor may be given an additional penalty. If a criminal fine is not paid, the court may replace the punishment with more severe sanctions.
Collection of a fine through bailiffs will begin after the court, government agency or official sends a resolution to the FSSP. At the same time, there are special deadlines for voluntary repayment and for sending the resolution to the FSSP. These rules can be found in the articles of the Code of Administrative Offenses of the Russian Federation and Law No. 229-FZ.
Voluntary payment deadline
After the punishment is imposed under the Code of Administrative Offenses of the Russian Federation, the debtor is given time to make voluntary payment. This period is 60 days, and it is counted from the moment the resolution comes into force. If the fine is paid before enforcement proceedings are initiated, the violator will not face any additional sanctions. In this case, the resolution simply will not be sent to the FSSP, so you will not have to pay an enforcement fee.
In Art. 21 of Law No. 229-FZ states that a resolution on an administrative fine can be sent to the FSSP only within 2 years. If this period passes, the bailiff is obliged to refuse to accept the documents and initiate proceedings. This does not entail writing off the fine, but its forced collection will be impossible.
Another special deadline for payment applies after the initiation of proceedings. The bailiff is obliged to give the debtor 5 days to make voluntary payment. This period is not included in the 60 days for voluntary payment under the Code of Administrative Offenses of the Russian Federation. If the guilty person does not comply with the bailiff’s request and does not repay the debt within 5 days, then an enforcement fee will be collected. If the sanction is extinguished, then the proceedings will be completed, and the bailiffs will not begin enforcement actions.
Actions of the bailiff in enforcement proceedings
The powers of bailiffs specified in Law No. 229-FZ extend to the collection of all types of debts, including administrative fines. To collect, the bailiff can:
- send documents for retention to the place of work, that is, to the accounting department;
- send a resolution to the bank for debiting from accounts and cards;
- seize property if the amount of debt exceeds 3,000 rubles;
- introduce restrictions and prohibitions provided for by Law No. 229-FZ;
- carry out on-site activities to interact with the debtor and search for his property;
- introduce a ban on traveling abroad;
- initiate a search for the defaulter and his assets.
When collecting a fine in enforcement proceedings, its amount is important. For example, you cannot seize any property if the size of the sanction does not exceed 3,000 rubles. The bailiff is also obliged to make sure that the value of the seized property is commensurate with the amount of the debt.
A special restriction in enforcement proceedings may be applied in case of failure to pay a fine for traffic violations. The bailiff may deprive the debtor of his driver's license until he pays the full amount of the sanction. After the deprivation of rights, the debtor may be subject to additional liability if he is caught behind the wheel.
Consequences of failure to pay an administrative fine
If you fail to pay the fine after proceedings have been initiated, additional penalties may apply. First of all, the bailiff will definitely collect an enforcement fee. Its amount will be 7% of the initial fine, but not less than 1,000 rubles. Also, the bailiff can begin the sale of property seized after the initiation of the case.
A special type of punishment will be additional liability for failure to pay an administrative fine. Such cases are initiated under Art. 20.25 Code of Administrative Offenses of the Russian Federation. The consideration of the case and the imposition of additional punishment under this article is within the competence of the bailiff. We will discuss the procedure for collecting additional sanctions within the framework of enforcement proceedings below.
Who will be punished and if there is any debt?
Typically, punishment for non-payment of taxes is imposed on organizations (legal entities), but in certain situations, owners and responsible officials are punished. The inspectorate conducts an investigation, identifies the guilty employees and issues targeted penalties (letter of the Federal Tax Service No. ED-18-15 / [email protected] dated 09/06/2018).
We list all types of fines for non-payment of tax payments in the table:
| Violation | Type of liability and penalty for late payment of taxes and contributions |
| Incorrect information was provided about the income of employees from whom tax was withheld | For each document with a violation you will have to pay 500 rubles (Article 126.1 of the Tax Code of the Russian Federation) |
| Unintentional failure to pay taxes and insurance premiums on time | 20% of the amount of arrears plus penalties (Part 1 of Article 122 of the Tax Code of the Russian Federation) |
| Deliberate non-payment of mandatory payments | 40% of the amount of arrears plus penalties (Part 3 of Article 122 of the Tax Code of the Russian Federation) |
| Non-payment due to violations of accounting procedures | The first is from 5,000 to 10,000 rubles per official. Repeated - from 10,000 to 20,000 rubles or disqualification for 1 or 2 years (Article 15.11 of the Code of Administrative Offenses of the Russian Federation) |
| An act committed by an individual entrepreneur on a large scale | Criminal punishment under Art. 198 of the Criminal Code of the Russian Federation:
|
| An act committed by a company on a large scale | Criminal punishment under Art. 199 of the Criminal Code of the Russian Federation:
|
| An act committed by an individual entrepreneur on an especially large scale | Criminal punishment under Art. 198 of the Criminal Code of the Russian Federation:
|
| An act committed by a company on an especially large scale | Criminal punishment under Art. 199 of the Criminal Code of the Russian Federation:
|
IMPORTANT!
There are no penalties or fines from the Federal Tax Service for late payment of the fine. The inspectorate sends a request to transfer penalties for violations, but does not set a deadline for payment. Penalties are charged for late tax payments and tax contributions.
The procedure for collecting a criminal fine in enforcement proceedings
For criminal offenses, a fine may be imposed if this is provided for in an article of the Criminal Code of the Russian Federation. The following options for imposing criminal fines are possible:
- as the main punishment, i.e. the convicted person will only be awarded a fine;
- as an additional punishment (for example, under some articles of the Criminal Code of the Russian Federation it may be prescribed in addition to compulsory work);
- The fine can be collected in a fixed amount (for example, 100 thousand rubles), or in the amount of income for a certain period (for example, earnings for 6 months).
In most cases, the article of the Criminal Code of the Russian Federation indicates the minimum and maximum amounts of penalties. The court itself will determine the exact amount of punishment, based on the danger of the crime, the actions of the guilty person, mitigating and aggravating factors. A fine cannot be imposed above the maximum limit.
The collection of penalties in a criminal case is confirmed by a verdict. When it comes into force, the court will issue a writ of execution and send it to the FSSP. Based on the writ of execution, the bailiff will initiate proceedings against the convicted person and begin forced detention.
Deadline for payment of fine
Unlike administrative norms, the Criminal Code of the Russian Federation and the Code of Criminal Procedure of the Russian Federation do not provide for a grace period for the voluntary payment of a criminal fine. As soon as the court verdict comes into force, the writ of execution can be immediately sent to the FSSP.
But in Art. 103 of Law No. 229-FZ specifies the maximum time limits within which documents can be sent to initiate enforcement proceedings:
- 2 years
- if the maximum prison term under the relevant article of the Criminal Code of the Russian Federation does not exceed 3 years; - 6 years
- if the maximum prison term under an article of the Criminal Code of the Russian Federation exceeds 3 years (for crimes of negligence) or ranges from 3 to 5 years (for intentional crimes); - 10 years
- if the maximum prison term under the relevant article of the Criminal Code of the Russian Federation is from 5 to 10 years; - 15 years
- if the maximum prison term under the relevant article of the Criminal Code of the Russian Federation is 10 years or more.
The bailiff is obliged to check the specified deadlines. If the court sends a writ of execution after the expiration of the relevant period, the FSSP representative is obliged to return the document without execution. But in practice this happens extremely rarely.
Actions of the bailiff
According to the Criminal Code of the Russian Federation, a fine is a punishment not related to imprisonment. Since the convicted person remains at large, the bailiffs will collect a criminal fine according to the general rules.
But there are special rules and deadlines specified in Art. 103 of Law No. 229-FZ:
- after receiving the writ of execution and the verdict, the bailiff is given 3 days to initiate proceedings;
- The bailiff must collect the fine within 60 days (this period is counted from the date the sentence comes into force);
- if the bailiff received the documents after 45 days after the verdict entered into force, the collection period cannot exceed 15 days;
- in the decision to initiate proceedings, the bailiff gives the debtor 60 days for voluntary payment (an exception may be for sentences where the court has given an installment plan for payment);
- if the case is initiated 25 days after the verdict enters into force, 35 days are given for voluntary payment.
Failure to comply with payment deadlines may result in the punishment being replaced with a more severe one. The bailiff is obliged to notify the debtor of this in the decree.
Within the specified time frame, the bailiff may not take any active enforcement actions against the debtor and his property. If the specified deadlines are violated, i.e. the fine is not paid voluntarily, then the FSSP representative goes to court to replace the punishment with a more severe one. If the court refuses this, the bailiff will begin the usual enforcement actions for collection.
Consequences of failure to pay a criminal fine
Failure to pay a criminal fine within 60 or 35 days can result in serious problems for the debtor. Depending on the situation, the following consequences may occur:
- upon the request of the bailiff, the court will replace the fine with another type of punishment;
- if the court refuses to replace it with another type of punishment, the FSSP will begin collection according to the general rules, including at the expense of income and property;
- An enforcement fee will be collected from the debtor if he does not voluntarily pay the fine.
If the criminal fine was an additional punishment under the sentence, the bailiff does not apply to replace it with another type of sanction. In this case, forced collection will begin immediately according to the general rules of Law No. 229-FZ.
Criminal
The most serious offense is criminal. In Art. 198-199 of the Criminal Code of the Russian Federation indicates the amount of criminal liability for non-payment of taxes - for acts on a large scale from 2,700,000 rubles for 3 financial years in a row. Acts on an especially large scale start from 13,500,000 rubles for 3 financial years in a row.
The Criminal Code of the Russian Federation regulates the procedure for compliance with the norms and rules of current legislation. If a taxpayer deliberately does not pay or evades transferring fees, he faces punishment under the Criminal Code of the Russian Federation (clauses 3, 8 of the resolution of the plenum of the Supreme Court of the Russian Federation No. 64 of December 28, 2006).
They will also be punished for fraud with tax transactions - under Art. 159 of the Criminal Code of the Russian Federation. This also takes into account the forgery of documents for VAT reimbursement. The penalty for fraud is a fine of 120,000 rubles or imprisonment for up to 2 years. If the manager and chief accountant are recognized as an organized group, they will be imprisoned for up to 10 years with a mandatory penalty of up to 1,000,000 rubles.
IMPORTANT!
Understatement of the tax base due to mechanical or computational errors in the declaration is not grounds for criminal penalties.
The procedure for imposing a fine in enforcement proceedings
For failure to pay a fine after the initiation of proceedings, the bailiff may hold the debtor to additional liability. This applies only to sanctions previously imposed under the Code of Administrative Offenses of the Russian Federation. The grounds and procedure for bringing additional liability can be found in Art. 20.25 Code of Administrative Offenses of the Russian Federation.
Reasons and article
The bailiff may apply Article 20.25 of the Code of Administrative Offenses of the Russian Federation if the debtor does not pay the fine voluntarily within 5 days after the initiation of proceedings. If the bailiff's demand is not fulfilled for good reasons (for example, due to being on a business trip or being in a hospital), then prosecution is not allowed. The bailiff must be notified of valid reasons and relevant evidence must be provided.
In order not to receive an additional penalty, we recommend that you submit a supporting document to the FSSP immediately after paying the fine. This may be a payment receipt, a written or electronic check, or other documents. Based on the document presented, it will be easier for the bailiff to find the payment.
Criminal Executive Code of the Russian Federation:
Article 16. Institutions and bodies executing punishments
1. Punishment in the form of a fine is carried out by bailiffs at the place of residence (work) of the convicted person.
2. Punishment in the form of deprivation of the right to hold certain positions or engage in certain activities is carried out by the penal inspection at the place of residence (work) of the convicted person, by a correctional institution or by a disciplinary military unit. The requirements of a sentence on deprivation of the right to hold certain positions or engage in certain activities are fulfilled by the administration of the organization in which the convicted person works, as well as by bodies authorized in accordance with the law to revoke permission to engage in the relevant activity.
3. Punishment in the form of deprivation of a special, military or honorary title, class rank and state awards is carried out by the court that passed the sentence. The requirements of the sentence for the deprivation of a special, military or honorary title, class rank and state awards are fulfilled by the official who conferred the title, class rank or awarded the state award, or by the relevant bodies of the Russian Federation.
4. Punishment in the form of compulsory labor is carried out by the penal inspection at the place of residence of the convicted person.
5. Punishment in the form of correctional labor is carried out by the penal inspection.
6. Lost power. — Federal Law of December 8, 2003 N 161-FZ.
7. Punishment in the form of restriction of freedom is carried out by the penal inspection at the place of residence of the convicted person.
7.1. Punishment in the form of forced labor is carried out by a correctional center.
8. The punishment of arrest is carried out by the arrest house.
9. Punishment in the form of imprisonment is carried out by a colony-settlement, educational colony, medical correctional institution, correctional colony of general, strict or special regime or prison, and in relation to the persons specified in Article 77 of this Code, by a pre-trial detention center.
10. Punishment in the form of life imprisonment is carried out by a special regime correctional colony for convicts serving life imprisonment.
11. The death penalty is carried out by institutions of the penal system.
12. In relation to military personnel, punishments are carried out by the military police of the Armed Forces of the Russian Federation: detention in a disciplinary military unit - in disciplinary military units specially designed for this purpose; arrest - in guardhouses. The restriction on military service is enforced by the command of the military units in which the military personnel serve (hereinafter referred to as the command of the military units).
13. Conditionally convicted persons are under the control of penal inspections, which also monitor the application of compulsory medical measures prescribed in accordance with part two.1 of Article 102 of the Criminal Code of the Russian Federation. Control over suspended sentenced military personnel is carried out by the command of military units.
14. The institutions specified in parts four, five, seven, seven.1, eight, nine and ten of this article are institutions of the penal system.
Return to the table of contents of the document: Criminal Executive Code of the Russian Federation in the current edition
