Article 219. Violation of fire safety requirements

ST 219 of the Criminal Code of the Russian Federation.

1. Violation of fire safety requirements, committed by a person who had a duty to comply with them, if this entailed through negligence the infliction of serious harm to human health, is punishable by a fine in the amount of up to eighty thousand rubles or in the amount of the wages or other income of the convicted person for a period up to six months, or restriction of freedom for a term of up to three years, or forced labor for a term of up to three years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to three years with deprivation of the right hold certain positions or engage in certain activities for a period of up to three years or without it.

2. The same act, which through negligence resulted in the death of a person, is punishable by forced labor for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right hold certain positions or engage in certain activities for a period of up to three years or without it.

3. An act provided for in the first part of this article, resulting in the death of two or more persons through negligence, is punishable by forced labor for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or by imprisonment for up to five years. for a term of up to seven years with or without deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years.

Commentary to Art. 219 Criminal Code

1. The objective side is characterized by an act in the form of action or inaction, constituting a violation of the current fire safety rules, defined by Federal Law of November 18, 1994 N 69-FZ “On Fire Safety”, Fire Safety Rules in the Russian Federation (PPB 01-03), approved by Order of the Ministry of Emergency Situations of Russia dated June 18, 2003 N 313, and other regulatory legal acts. The signs of the objective side are also explained in Resolution of the Plenum of the Supreme Court of the Russian Federation dated June 5, 2002 No. 14 “On judicial practice in cases of violation of fire safety rules, destruction or damage to property by arson or as a result of careless handling of fire.”

2. The crime is completed from the moment of causing serious harm to a person’s health.

Tax Code of the Russian Federation, Article 219 of the Tax Code of the Russian Federation

1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:

1) in the amount of income transferred by the taxpayer in the form of donations:
• charitable organizations;
• socially oriented non-profit organizations to carry out activities provided for by the legislation of the Russian Federation on non-profit organizations;
• non-profit organizations operating in the field of science, culture, physical culture and sports (except for professional sports), education, enlightenment, healthcare, protection of human and civil rights and freedoms, social and legal support and protection of citizens, assistance in protecting citizens from emergency situations , environmental protection and animal welfare;
• religious organizations to carry out their statutory activities;
• non-profit organizations for the formation or replenishment of endowment capital, which are carried out in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”.

The deduction specified in this subparagraph is provided in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period and subject to taxation.

When returning a donation to a taxpayer, in connection with the transfer of which he applied a social tax deduction in accordance with this subparagraph, including in the case of dissolution of the target capital of a non-profit organization, cancellation of a donation, or in another case, if the return of property transferred for the formation or replenishment of the target capital of a non-profit organization, provided for by a donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of endowment capital of non-profit organizations”, the taxpayer is obliged to include in the tax base of the tax period in which the property or its cash equivalent were actually returned the amount of the social tax deduction provided in connection with the transfer of the corresponding donation to the non-profit organization;

2) in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of educational expenses actually incurred, taking into account the limitation established by paragraph 2 of this article, as well as in the amount paid by the taxpayer-parent for the education of his children aged up to 24 years of age, by a taxpayer-guardian (taxpayer-trustee) for full-time education of their wards under the age of 18 in educational institutions - in the amount of actual expenses incurred for this education, but not more than 50,000 rubles for each child in total amount for both parents (guardian or trustee).

The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens who were their wards, after the termination of guardianship or trusteeship in cases where taxpayers paid for full-time education of these citizens under the age of 24 in educational institutions.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as the taxpayer submits documents confirming his actual expenses for education.

A social tax deduction is provided for the period of study of these persons at an educational institution, including academic leave issued in the prescribed manner during the course of study.

The social tax deduction does not apply if the payment for educational expenses is made from maternal (family) capital funds allocated to ensure the implementation of additional measures of state support for families with children;

The right to receive the specified social tax deduction also applies to a taxpayer who is a brother (sister) of a student in cases where the taxpayer pays for the full-time education of a brother (sister) under the age of 24 in educational institutions;

3) in the amount paid by the taxpayer in the tax period for medical services provided by medical organizations, individual entrepreneurs engaged in medical activities, to him, his spouse, parents, children (including adopted children) under the age of 18, wards in under 18 years of age (in accordance with the list of medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines for medical use (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician and purchased by the taxpayer for own funds account.

When applying the social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under voluntary personal insurance contracts, as well as under voluntary insurance contracts for their spouse, parents, children (including adopted children) under the age of 18 years old, wards under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for medical services.

The total amount of social tax deduction provided for in paragraphs one and two of this subclause is accepted in the amount of expenses actually incurred, but subject to the limitation established by paragraph 2 of this article.

For expensive types of treatment in medical organizations, for individual entrepreneurs carrying out medical activities, the amount of tax deduction is accepted in the amount of actual expenses incurred. The list of expensive types of treatment is approved by a decree of the Government of the Russian Federation.

A deduction for the payment of the cost of medical services and (or) payment of insurance premiums is provided to the taxpayer if medical services are provided in medical organizations, from individual entrepreneurs who have appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation, as well as when the taxpayer submits documents , confirming his actual expenses for medical services provided, the purchase of medicines for medical use or the payment of insurance premiums.

The specified social tax deduction is provided to the taxpayer if payment for the cost of medical services and purchased medications for medical use and (or) payment of insurance premiums were not made at the expense of employers;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of non-state pension provision, concluded by the taxpayer with a non-state pension fund in his favor and (or) in favor of family members and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters), disabled children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under a voluntary pension insurance agreement (agreements) concluded with an insurance organization in his own favor and (or) in favor of a spouse (including a widow, widower), parents (in including adoptive parents), disabled children (including adopted children under guardianship (trusteeship), and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period not less than five years, concluded (concluded) with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship) ), - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article.

The social tax deduction specified in this subparagraph is provided upon submission by the taxpayer of documents confirming his actual expenses for non-state pension provision and (or) voluntary pension insurance and (or) voluntary life insurance;

5) in the amount of additional insurance contributions for a funded pension paid by the taxpayer during the tax period in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” - in the amount of expenses actually incurred, taking into account the limitation established by paragraph 2 of this article .

The social tax deduction specified in this subclause is provided when the taxpayer submits documents confirming his actual expenses for paying additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings,” or when the taxpayer submits certificates from the tax agent about the amounts of additional insurance contributions paid by him for a funded pension, withheld and transferred by the tax agent on behalf of the taxpayer, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

6) in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation - in the amount of actual expenses incurred for undergoing an independent assessment of qualifications for compliance with qualification requirements taking into account the size limitation established by paragraph seven of paragraph 2 of this article.

2. Social tax deductions provided for in paragraph 1 of this article are provided when a taxpayer submits a tax return to the tax authority at the end of the tax period, unless otherwise provided by this paragraph.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under a voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, may be provided to the taxpayer before the end of the tax period upon his application with a written application to the employer (hereinafter in this paragraph - the tax agent), subject to the taxpayer submitting to the tax agent confirmation of the taxpayer’s right to receive social tax deductions, issued to the taxpayer by the tax authority in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees. The taxpayer's right to receive the specified social tax deductions must be confirmed by the tax authority within a period not exceeding 30 calendar days from the date the taxpayer submits to the tax authority a written application and documents confirming the right to receive the specified social tax deductions.

Social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer by the tax agent starting from the month in which the taxpayer turned to the tax agent to receive them in the manner established by paragraph two of this paragraph.

In the event that after the taxpayer applies in the prescribed manner to the tax agent for receiving social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and a social tax deduction in the amount of insurance premiums under the voluntary life insurance agreement (agreements) provided for in subparagraph 4 of paragraph 1 of this article, the tax agent withheld the tax without taking into account social tax deductions, the amount of excess withheld after receiving a written application from the taxpayer is subject to return to the taxpayer in the manner established by Article 231 of this Code.

If during the tax period the social tax deductions provided for in subparagraphs 2 and 3 of paragraph 1 of this article, and the social tax deduction in the amount of insurance contributions under the voluntary life insurance agreement (agreements), provided for in subparagraph 4 of paragraph 1 of this article, are provided to the taxpayer in in a smaller amount than provided for by this article, the taxpayer has the right to receive them in the manner provided for in paragraph one of this paragraph.

Social tax deductions provided for in subparagraphs 4 and 5 of paragraph 1 of this article (with the exception of a social tax deduction in the amount of expenses for paying insurance premiums under a voluntary life insurance agreement (agreements)) may be provided to the taxpayer before the end of the tax period when he contacts a tax agent subject to documentary confirmation of the taxpayer's expenses in accordance with subparagraphs 4 and 5 of paragraph 1 of this article and provided that contributions under the agreement (agreements) of non-state pension provision, under the agreement (agreements) of voluntary pension insurance and (or) additional insurance contributions for a funded pension were withheld from payments in favor of the taxpayer and transferred to the appropriate funds and (or) insurance organizations by the employer.

Social tax deductions provided for in subparagraphs 2 - 6 of paragraph 1 of this article (with the exception of deductions in the amount of expenses for the education of the taxpayer’s children specified in subparagraph 2 of paragraph 1 of this article and expenses for expensive treatment specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles for the tax period. If, during one tax period, a taxpayer has expenses for training, medical services, expenses under a non-state pension agreement (agreements), under a voluntary pension insurance agreement (agreements), under a voluntary life insurance agreement (agreements) (if such agreements are concluded on period of at least five years) and (or) for the payment of additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings” or for the payment of an independent assessment of one’s qualifications, the taxpayer independently, in including when contacting a tax agent, chooses which types of expenses and in what amounts are taken into account within the maximum amount of social tax deduction specified in this paragraph.

Second commentary to Art. 219 of the Criminal Code of the Russian Federation

1. The victim can be any person.

2. The objective side is expressed in violation of rules ensuring fire safety. For example, the absence or malfunction of the necessary fire extinguishing equipment (for example, fire extinguishers) during a fire, leaving electrical equipment unattended, firing stoves with the door open, blocking passages with flammable waste, etc.

Criminal liability for violation of fire safety rules is possible only in the event of socially dangerous consequences - causing serious harm to health. A causal connection must be established between the act committed and the consequences that occurred.

3. From the subjective side, the crime is characterized by a careless form of guilt.

4. The subject of the crime is the person who was entrusted with the obligation to comply with fire safety rules or ensure their compliance in certain areas of work; property owners, as well as persons authorized to own, use and dispose of property (including tenants, tenants, etc.).

5. A qualified type (Part 2 of Article 219) of violations of fire safety rules is causing the death of a person through negligence, and a particularly qualified type (Part 3 of Article 219) is the death of two or more persons.

If a fire occurs as a result of violation of safety rules at nuclear power facilities, explosive facilities, etc. responsibility comes under Art. 215, 216, 217, 218 of the Criminal Code, etc. without additional qualification under Art. 219 CC.

Bibliography

1. Fazylov R.R. Current issues of criminal liability for violation of fire safety requirements // Current problems of economics and law. 2010. No. 2 (14). pp. 175 – 178.
2. Tokmantsev D.V. On the issue of the concept of corpus delicti // Central Scientific Bulletin. 2021. T. 3. No. 2 (43). pp. 72-73.
3. Garmashev Ya.V. Problems of qualification of objective signs of violations of fire safety rules // BGUEP Publishing House. 2011. pp. 13 – 19.
4. Rospravosudie [Electronic resource]. – Access mode: https://rospravosudie.com/court-dobrinskij-rajonnyj-sud-lipeckaya-oblast-s/act-502115111/ (date of access: 04/21/18).
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