Cash article. Illegal withdrawal of money through debit and credit bank cards

Many people are looking for a way to make money easily and quickly. Knowing about this human weakness, scammers often use it for selfish purposes. Perhaps one of the most common way of earning money offered on the Internet today is other people's cards as a way.

In addition to the fact that this procedure is illegal in principle, attackers also make money on an advance payment, which they charge from gullible seekers of quick profit. As a result, it doesn't even come to a close.

So, let's figure out what cashing out money by an individual through debit cards is, and what is the responsibility for it.

Crime Features

There are many ways to criminally cash out not only available funds (bypassing taxes or for improper purposes), for example, but also money from other people's accounts. Let's take a closer look at card fraud.

Basic concepts

Today, plastic cards that replace cash are widespread. With their help, it is convenient to pay for purchases, pay for various services and orders in online stores. In addition, credit cards, unlike debit cards, make it possible to use not only your own (available in the account) money, but also to borrow funds from the bank.

However, despite all the precautions taken by banks to protect the money of their customers, there are dodgers who illegally cash out funds from other people's accounts using fake cards. This activity is called carding. Although card cashing operations require the participation of several intermediaries, they are very common.

From debit cards, attackers withdraw all their own money from the somehow deceived owner. With credit cards, in addition to the money available on them, funds are withdrawn within the credit limit. As a result, the real owner of the card not only loses his money, but also remains in debt to the bank (by the way, sometimes they themselves).

About criminal schemes cashing scheme through debit and credit bank cards, read on.

Responsibility and punishment for cashing money through bank cards

Of course, if there were no risk when cashing out fake cards, resourceful criminals would not resort to the services of intermediaries and would not share part of the profit with them.

• A person who simply withdraws money from a fake card through an ATM faces a very real criminal penalty under Article 174 of the relevant code.
• If the organizer himself withdraws the money, article 174.1 will be applied to him in conjunction with the article corresponding to the original crime (the one in which information about the card or the card itself was obtained).

The maximum measure under these articles is 7 years in prison.

As you know, the change in the socio-economic formation that took place in the late 90s of the last century led to a radical change in the state's approach to entrepreneurial activity, and the legal regulation of entrepreneurial activity also changed. Entrepreneurship is such a sphere of social activity, the effective functioning of which is possible only within the framework of legal regulation.

Within the framework of a single concept of entrepreneurial relations, depending on the characteristics of the mediated activities and on the composition of the entities participating in them, three types of relations are distinguished.

Firstly, it is the relations that develop in the implementation of production and economic activities. The participants in such relations are economic entities that directly conduct economic activities. They are primarily enterprises and other commercial organizations, although in some cases non-profit organizations may also participate in such relations. Such relationships are usually called horizontal relationships, which emphasizes the independence of their subjects from each other.

Secondly, relations on the organization (regulation) of production and economic activities are distinguished. The participants in such relations are, on the one hand, enterprises or other economic entities, and, on the other hand, the management bodies that organize (regulate) their activities, including the centers of economic systems (management bodies of production and economic complexes). Such relations express the dependence of economic entities and are usually called vertical relations. Distinguishing these two types of economic relations, it is necessary to emphasize the close relationship that exists between them. Often there are situations when a certain organization in some respects acts as an enterprise, and in others as a governing body. An example is the parent organization of a holding company (holding company), which acts as a corporate governance body (center of the economic system) in relations with the holding's enterprises, and can act as an enterprise in relations with other business entities.

Thirdly, intra-economic (intra-production and intra-corporate) relations are distinguished. They are formed within the enterprise (economic entity) between its divisions, as well as between them and the enterprise as a whole. Therefore, such relationships can occur both horizontally and vertically. Within corporate enterprises, for example, in joint-stock companies, along with intra-production relations, intra-corporate relations also arise between the participants in such enterprises, as well as between them and the corporate enterprise.

Entrepreneurship is a unique, independent, multifaceted and complex phenomenon of socio-economic life. It should be studied as a complex interdisciplinary phenomenon at the intersection of philosophy, sociology, economics, psychology and, of course, jurisprudence.

Each of these branches of knowledge studies its own aspects of entrepreneurship. Therefore, there is no single (for all sciences) generally accepted definition (concept) of entrepreneurship. At the same time, no one doubts the existence of this phenomenon in the real, primarily in the socio-economic sphere of society.

Entrepreneurship, among other things, special belief system on the phenomena of reality, different, for example, from the views of civil servants, employees of state enterprises, etc. An entrepreneur must have the business acumen, the entrepreneurial flair necessary for the dynamic development of a business.

Entrepreneurship is based on the creative act of discovering new profitable opportunities in the economic sphere of human life. At the same time, the very essence of entrepreneurship is nothing more than a special "sensitivity" to such opportunities, the ability to see the results and imagine ways to achieve them.

The main purpose of entrepreneurial activity, according to Art. 2 of the Civil Code of the Russian Federation - systematic profit. However, it is impossible to reduce entrepreneurial activity only to the receipt of entrepreneurial income. Legal entities and individual entrepreneurs participate in solving various social problems, allocate funds for the development of health care, culture and education. We should not forget that business entities are required to pay taxes and fees, which form the state budget, which is the basis for the functioning of the Russian state.

Thus, the creation of conditions for effective entrepreneurial activity is the most important state task, and the legal regulation of entrepreneurial activity is one of the tools for fulfilling this task.

The purpose of creating this portal is to highlight the most important legal issues of entrepreneurial activity, an overview of the legislation through which the legal regulation of entrepreneurial activity is carried out.

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One of the most common methods of legalizing funds is cashing money through an individual entrepreneur. Responsibility is provided for by the Criminal Code of the Russian Federation in the form of various methods of punishment. What exactly threatens violators? Why is illegal cashing recognized as a crime? We will understand the legal nuances of such operations.

What is the money laundering scheme through IP

Sooner or later in the process of entrepreneurship, business owners face the problem - how to get the money they earn? This issue is relevant mainly for legal entities, since individual entrepreneurs already have the right to dispose of the income received at their discretion. Unlike entrepreneurs, LLC owners cannot simply take funds from the cash desk (or withdraw from the organization’s account) for personal needs. Previously, they will need to pay all due taxes, first of all, income tax or personal income tax on dividends.

Consequently, in order to increase their wealth, give employees “black” salaries, finance “gray” transactions and carry out other prohibited activities, company executives resort to fraudulent schemes. Most of them were invented back in the 90s, many are no longer used today, and some still exist. Among them is the withdrawal of money through an individual entrepreneur. In conjunction with the operation, there is a forgery of documents, the conclusion of worthless contracts and a hidden (in some cases explicit) affiliation of responsible persons.

What is legal cashing

The term cash out means transfer Money from non-cash to cash. The rules of financial turnover in the field of cash are regulated by Ordinance of the Bank of the Russian Federation No. 3073-U dated October 7, 2013. Legal methods include:

• Receipt of money from the bank for salary needs and the issuance of social funds.
• For the issuance of insurance compensation to individuals.
• For settlements with personnel on actual expenses, including travel expenses.
• For the purpose of settlements with counterparties on concluded transactions.
• When issuing funds for previously paid, but returned by the consumer goods or services.
• Personal needs of the entrepreneur - the individual entrepreneur can dispose of the funds at his own discretion without any restrictions.

Note! The limit of cash settlements between the participants in the transaction (except for individuals) is limited to 100,000 rubles. under one contract (clause 6 of the Directive).

Taking into account the above possible spending purposes (detailed list in clause 2 of the Directive), it is absolutely risk-free to withdraw cash by receiving money from a bank account by check. The document is filled out with the obligatory allocation of the purpose and the amount to be received. Among the reasons for spending is the issuance of dividends to the founders of the company. Or you can withdraw funds using a corporate card. At the same time, the responsible employee keeps records of the spent finances, and the person who received the money is obliged to draw up advance reports. However, all of these options have significant drawbacks. Firstly, this is a limitation on the maximum amount of funds allowed for withdrawal. Secondly, the obligation to pay taxes on the income of participants.

Popular options for cashing out through IP

All existing schemes for cashing out with the help of individual entrepreneurs come down to one thing - crediting funds to an entrepreneur with the subsequent withdrawal of money. Since an individual entrepreneur can use his income without restrictions, tax payments and reporting. Whatever method is chosen, if it is deliberately false and involves the preparation of fake supporting documentation, as well as the formation of fictitious settlements, this option is recognized as illegal. When facts of fraud are revealed, the control state bodies hold violators liable for cashing out through individual entrepreneurs.

Popular schemes for illegal cashing out of funds:

1. Opening an individual entrepreneur for cashing out is the most common way of money laundering. It implies the registration of an entrepreneur for cashing out. Often, company executives create IP in their own name or use nominees. To justify financial transactions, fictitious contracts for the sale of services and goods are concluded, mutual offsets are carried out, false loans are issued, etc. From the point of view of the control authorities, such actions, of course, are a violation and are punishable by appropriate punishment.
2. Attracting banking structures - unscrupulous private banks are involved in this scheme, which (when reaching the right people) provide services for cashing money. Operations are carried out on counter streams through numerous transfers through one-day firms. In the end, it’s quite difficult to figure out what’s what, and after the expiration of the three-year statute of limitations, it’s no longer relevant. If it is possible to prove fraud, liability threatens all participants, including banks.
3. Using personal deposits of individuals for transfers - an entrepreneur transfers funds in favor of a citizen who first opens a deposit in a bank.
4. Write-off of money through IP employees - is carried out by transferring to the cards of individuals to reimburse fictitiously issued accountable expenses. In principle, this is a completely legal procedure, but if the withdrawal of funds reaches millions, this, of course, will attract the attention of the tax authorities.
5. Usage maternity capital- in the process of this scheme, false real estate transactions are carried out, in payment for which money is taken from maternity capital.

First of all, when a company decides to cash out money through an individual entrepreneur, a suitable candidate is searched for. After that, entrepreneurship is registered on an individual, a bank account is opened. Then an illegal withdrawal of funds is carried out, then the money is transferred to the payer minus the agreed percentage for the provision of cashing services. At the same time, many violators believe that nothing threatens them and it is very difficult to calculate fraudulent actions. However, it is not.

Signs of illegal circulation of cash:

• Short business period.
• The implementation of the IP of the business that is not included in the list of OKVED workers.
• Downtime in real areas of activity.
• Opening bank accounts in territories remote from the place of registration of individual entrepreneurs.

Responsibility of individual entrepreneurs for cashing out funds

Detection by the control authorities of the facts of violation of the circulation of cash by business entities leads to the onset of liability in accordance with the norms of the current Russian legislation. First of all, punishment is provided for officials involved in fraud. Banks facilitating illegal money laundering face formal license revocation.

Conclusion - in this article we examined what kind of responsibility for cashing out through an individual entrepreneur is provided for by the criminal legislation of the Russian Federation. The structure of crimes is given in accordance with the norms of the current criminal and civil legislation of Russia. If the committed act can be qualified as administrative, the norms of stat. 15.30 Administrative Code - a fine of up to 50,000 rubles. on officials or removal from office up to 2 years.

Responsibility for cashing out proceeds from a current account is provided for by Article 174 of the Criminal Code of the Russian Federation. At its core, a scheme is any way to turn illegal property into legal property. If we consider this issue in more detail, then the responsibility will not be for the illegal withdrawal of individuals from the payment card, but if the operation is a way of laundering money acquired illegally.

Illegal cashing of funds - punishment under article

If the withdrawal of money from the current account is carried out according to an illegal scheme, then liability for such a crime for individuals is a fine of up to 120 thousand rubles.

If the cashing out of cash receipts was on a large scale, then Article 174 (part 2) provides for a fine of up to 200 thousand rubles for such a scheme. Responsibility for committing such a crime in the performance of official duties is up to 2 years and a ban on holding such positions. If the amount of damage is especially large, or if the act is committed by a group of individuals, the article defines liability for up to 5 years and a fine of up to 1 million rubles.

Cash withdrawal article of the Criminal Code of the Russian Federation

Antonin Novozhenov, General Director of Tax Service LLC (Moscow)

Based on the results of the past year, law enforcement agencies note an increase in tax crimes due to the economic crisis and predict that this trend will continue this year. According to law enforcement officials, in order to evade taxes, entrepreneurs are increasingly resorting to illegal cashing out of funds by concluding fictitious contracts with “one-day” firms. Meanwhile, the "harmless" deception of the state in fact turns into serious losses for the business entities themselves.

The fact of the existence of "one-day" firms and organizations providing services for their maintenance and registration is no longer a secret for the legal community and law enforcement agencies. The negative impact of "cashing out" on the economy, perhaps, no one doubts.

Legislative tools for combating "fly-by-night" firms are quite extensive. The norms of financial, administrative and criminal law establish control procedures in the field of monetary circulation and responsibility for committing unlawful acts. However, with all the variety of legal prohibitions and sanctions, illegal cashing continues to exist and even develop.

Dependence on "cash out"

The essence of cashing out can be simply described as the process of creating fictitious costs by an enterprise in order to obtain an unjustified tax benefit. As a result, the company reduces the amount of taxes to be transferred to the budget. The money minus interest is returned to the company in cash. The percentage that the criminal groups that provide this kind of service keep is their income. Due to the minimal costs associated with the cashing out procedure, the income of such groups is very significant. What is the impact of such processes on the activities of the entrepreneur?

The biggest damage to the normal development of economic relations, it seems, is that "cashing out" creates inequality in the conditions of economic management of entities located in the same economic niche. Enterprises that do not use the services of “one-day” firms incur significant costs in the form of UST, VAT, income tax compared to those who use such services. At the same time, the refusal of the services of "cashing out" entails an economic collapse for the entrepreneur due to the non-competitive price in the market. Conscientious business entities are simply forced out of the market or forced to be drawn into the criminal process of cashing out.

Thus, as part of the discussion of this problem, the entrepreneurs we interviewed unanimously stated that they would not like to use illegal cashing out, but the refusal of such services means the loss of contracts with customers for them. To compensate for the costs associated with the payment of taxes, they will have to raise prices by tens of percent. Competitors who do not want to refuse cash-out services will offer the buyer much lower prices. It turns out that entrepreneurs are aware of the illegality of their actions, but due to the above reasons, they are not able to get out of this vicious circle.

Thus, organizations specializing in "cashing out" provide entrepreneurs with the entire arsenal of available means for committing tax crimes. Involving more and more organizations in illegal circulation, cashiers contribute to an increase in the level of corruption in the economy.

The main schemes of "cashing out"

The main way of illegal "cashing out" of funds is to make an imaginary transaction, the subject of which is the obligation of the contractor to perform work, provide services or supply inventory items to the customer, which is not actually executed. At the same time, the customer of the cash-out service produces fictitious primary accounting documents (certificates of work performed, invoices, etc.) confirming the execution of the main agreement (contract). On the basis of these documents, deliberately false information is entered into the tax reporting data of the customer. The customer transfers the funds to the contractor, who, using fictitious documents (for example, for the purchase of products), turns them into cash. Then cash is transferred to the customer, minus the amount of remuneration (see diagram).

Slightly less common are various options for the unfair use of civil legal funds, in particular, the purchase from individuals of illiquid bills of exchange (the actual price of which is equal to the price of the form of the established form) at face value, issued specifically for the illegal cashing of funds. In this case, either fictitious data of individuals or lost passports are used.

How to open "cash"

Crimes related to the provision of illegal cashing services, as a rule, are committed as part of an organized group. It is headed by a person who has the necessary resources and business connections in the banking community. Cash-out schemes are carefully planned, and participants follow the special protections and conspiracies adopted by criminal gangs. Meanwhile, cashiers, who are always striving to increase the number of new customers, a priori cannot carry out their activities in secret.

As part of their activities, such firms are forced to submit reports on “one-day” firms. As a result, counterfeit seals are made, tax returns are issued, fictitious documents are drawn up. The process of movement of documents and money is served by couriers and drivers.

In addition, criminals actively use the Internet and mobile communications. Often the circle of persons involved in the process of cashing out becomes quite wide. In this regard, there are a lot of traces of the committed crime, both material-fixed and psychophysiological, which means that the possibility of its disclosure increases.

It turns out that the safety and reliability of structures providing cashing services is nothing more than a myth. With the coordinated work of law enforcement agencies and the availability of evidence, cashers can be exposed, which means that their clients will be held accountable after them.

> In June 2008, the Basmanny District Court of Moscow ended the trial of three persons involved in illegal cashing.

In order to identify and suppress this crime, a number of operational-search measures were carried out - surveillance, video recording of meetings of the suspects with clients, control of the e-mail of the criminal group, wiretapping, removal of information from technical communication channels, test purchase. Subsequently, during a search in the office of the company, where the activities of the criminal group were carried out, registration documents of “one-day” firms, computers and servers were seized. Seals, facsimiles and stamps used to make fictitious documents were also seized.

During the investigation, dozens of “one-day” firms serving the cashing out process were identified. The amount of evidence collected was so huge that the defendants fully admitted their guilt.

The arguments of the defense in the framework of the trial were reduced only to providing information about the chronic diseases of the accused, about the presence of young children, about exemplary behavior at home and at work. The defense simply had no other arguments that could mitigate the guilt of the accused.

As a result, the criminals were convicted under Part 2 of Art. 171 "Illegal entrepreneurship" of the Criminal Code of the Russian Federation. The organizer of the group was sentenced to 2 years in prison, two other participants - 1 year and 10 months in prison. It should be considered a great success for the convicts that they were not charged under Art. 210 of the Criminal Code of the Russian Federation "Organization of a criminal community (criminal organization)", which provides for more significant terms of imprisonment.<

Qualification of actions of participants in cash-out schemes

Activities related to the illegal cashing of funds contain signs of a number of economic crimes. The actions of participants in criminal schemes are usually classified according to the totality of crimes.

The circle of subjects involved in illegal circulation of funds can be divided into two large groups.

The first group includes customers of cashing services - persons who directly evade paying taxes or who need "black cash".

The second group is formed by persons providing a range of services for the registration of “one-day” firms, cashing out funds, and organizing interaction with financial institutions. Representatives of banking institutions also actively participate in the "cashing out".

Depending on the purpose of cashing out, the role in this process and the amount of illegally obtained income or taxes not paid to the budget, persons belonging to these two groups may be liable under various articles of the Criminal Code of the Russian Federation (see table)

Responsibility of customers of the cash-out service. Entrepreneurs who use “cashing out” to withdraw revenue from taxation by creating fictitious expenses or to overestimate the purchase price of assets being sold are subject to criminal liability for tax evasion (Article 198 or 199 of the Criminal Code of the Russian Federation).

If a person who cashes money in order to evade taxes also falsifies official documents of an organization that grant rights or exempt from obligations, or stamps, seals, letterheads, his deed may result in criminal liability for a combination of crimes under Art. 198 (199) and Art. 327 "Forgery, production or sale of forged documents, state awards, stamps, seals, letterheads" of the Criminal Code of the Russian Federation.

> In the course of an audit of IN-UralMPK, employees of the UNP GUVD for the Sverdlovsk Region found that the management evaded paying taxes totaling more than 10 million rubles. by making fictitious documents with "one-time" enterprises for the supply of ferrous and non-ferrous metals and entering deliberately false information into the declaration. On this fact, a criminal case was initiated under paragraphs "a", "b" part 2 of Art. 199 "Evasion of taxes and (or) fees from the organization" of the Criminal Code of the Russian Federation.

In July 2008, the Kirovsky District Court of Yekaterinburg found all defendants in the case guilty. The founder and general director of the company, Vladimir Beltyukov, was sentenced to 2.5 years in prison, the director of the enterprise, Sergei Kanyukov, was sentenced to 6 months in prison, and the chief accountant, Natalia Kozinets, was given a 2-year suspended sentence. Their accomplices, who provided details and seals of “one-day” firms and engaged in illegal cashing out of funds, were sentenced by the court to 6 months and 2 years in prison, respectively.<

A person who independently registered a “one-day” company and uses it for the purposes of tax evasion is subject to liability for a combination of crimes under Art. 198 (199) and Art. 173 "False entrepreneurship" of the Criminal Code of the Russian Federation.

Responsibility of the leaders of the company - "ephemeral". The actions of persons providing the service of illegal cashing out of funds and founding “one-day” firms are qualified as illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation) or pseudo-entrepreneurship (Article 173 of the Criminal Code of the Russian Federation). If the person to whom the one-day company is registered was aware that he was participating in tax evasion (helping the customer) and his intent covered the commission of this crime, then his actions can be recognized as complicity in tax evasion (part 4 of Art. 34 - article 198 (199) of the Criminal Code of the Russian Federation).

Typically, firms specializing in "cashing out" work from 3 to 6 months, and then close. This causes difficulties in exposing the chain of cashing out and punishing the perpetrators. Meanwhile, one of the “one-night stands” in Rostov-on-Don, which offered cash-out services to construction companies, lasted almost a year and “burned out” on the last transaction.

> Employees of the Investigative Directorate at the Central Internal Affairs Directorate of the Rostov Region came to a large group engaged in "cashing out" in 2002, when five lost passports were found during a search of the defendant's house in another criminal case. These passports were illegally registered
(and then sold) 22 firms. One of these firms - LLC "Sevkavmontazhstroy" - at the same time became interested in employees of the regional UBOP. The company did not even have an office, its staff consisted of three employees, but according to the documents, it was engaged in construction and installation work, fulfilling orders for millions of rubles.

The scheme was simple: the construction organization performed the work, but all the documents were drawn up for Sevkavmontazhstroy. Money for the work performed was transferred to the settlement account of this company and then cashed out. The company's services were also used by enterprises that did not have a license to perform construction and installation works. For their services, the owners of Sevkavmontazhstroy P., T. and F. received 1-3% of the cashed out amounts.

T. and P. were detained when they left the bank with 1.5 million rubles. They had the seals of several enterprises, checkbooks and business records, from which it followed that the "cashing out" went through two more companies - Yugtekhmontazh LLC and Lagrange-2001 LLC. As it turned out during the investigation, about 800 million rubles passed through the accounts of three “one-day” enterprises during the year. More than 100 criminal episodes were recorded in the criminal case. The tax authorities counted non-payment of 78 million rubles. VAT. Due to the lack of primary accounting documentation, it was impossible to establish the amounts of non-payment of other taxes.

The Leninsky District Court of Rostov-on-Don found T., P. and F. guilty of false entrepreneurship (Article 173 of the Criminal Code of the Russian Federation) and forgery of documents (Article 327 of the Criminal Code of the Russian Federation) and sentenced them to imprisonment for terms of 5 to 6 years.<

In June 2005, the Federal Security Service of the Krasnodar Territory initiated a criminal case against Alexander Ushakov, Chairman of the Board of CJSC Stroybank, Svetlana Yukhnyak, Chief Accountant, and Fatima Khadzhebiekova and Larisa Maslova, bank specialists, under Part 2 of Art. 187 "Production or sale of credit or settlement cards and other payment documents" of the Criminal Code of the Russian Federation. During a search in the bank's office, investigators found more than 10 million rubles, as well as fake payment, financial and accounting documents and seals of front companies.

Subsequently, the scope of the charges was expanded. As the FSB officers established, in the period from January to July 2005, at the initiative of Ushakov, his subordinates registered several shell companies - Rubikon, Selkhozremstroy, Efa, Yuzhnaya Construction Company, etc., whose accounts were opened in CJSC "Stroybank" Then Ushakov looked for "clients" among large entrepreneurs and offered them cashing services.

Part of the amount illegally received from customers was returned to Stroybank in the form of a commission, and the rest of the money was appropriated by the director and three employees of the bank. In total, the criminals cashed out 158,459 million rubles, of which 2,447 million rubles. appropriated.

In October 2006, the Leninsky Court of Krasnodar found Ushakov guilty of illegal banking activities (Article 172 of the Criminal Code of the Russian Federation), false entrepreneurship (Article 173 of the Criminal Code of the Russian Federation) and forgery of documents (Article 327 of the Criminal Code of the Russian Federation) and sentenced him to 4.5 years of imprisonment and a fine of 550 thousand rubles. The rest of the defendants were given suspended sentences with a ban on working in the field of economics and accounting, as well as fines ranging from 550,000 to 300,000 rubles.<

Group crime. A group of persons providing services for cashing out funds, depending on the specific situation, may be liable for a combination of the following crimes: illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation) - for the creation of “one-day” companies, if deliberately false data was provided during their registration; illegal banking activities (Article 172 of the Criminal Code of the Russian Federation) - if the criminal group includes the head of a bank or other credit organization; pseudo-entrepreneurship (Article 173 of the Criminal Code of the Russian Federation) - for the creation of a commercial organization without the intention to carry out entrepreneurial or banking activities, with the aim of tax exemption.

If these illegal actions are committed as part of an organized group (which most often happens in practice), they can also be qualified as an organization of a criminal community (Article 210 of the Criminal Code of the Russian Federation). Persons who ensure the process of cashing out (accountants, couriers) can be held liable as accomplices in the crime.

When an enterprise created by a criminal group is financed from funds earned on "cashing in", such actions fall under the signs of the composition of Art. 174.1 "Legalization (laundering) of funds or other property acquired by a person as a result of committing a crime" of the Criminal Code of the Russian Federation.

If such organizations provide services in the form of financial transactions and transactions with funds knowingly acquired by criminal means by other persons, liability arises under Art. 174 of the Criminal Code of the Russian Federation.

An example is an operation to convert cash received as a result of illegal trade or the same “cashing out” into non-cash funds by sending them to the customer’s accounts in the form of a loan or proceeds on behalf of non-existent companies or as payment for goods to third parties. Responsibility under this article arises if the subject (executor) knows about the illegal origin of cash.

How to eradicate
illegal cashing out

Despite the fact that in the presence of evidence, crimes of this category are revealed very successfully, countering illegal cashing in general cannot be called effective. Measures taken by the Federal Tax Service of Russia, the Ministry of Internal Affairs of Russia and the Central Bank of the Russian Federation, aimed at preventing the commission of these crimes, have not yet yielded the desired result.

In our opinion, in order to prevent the commission of such crimes, it is necessary to take the following measures:

1. More often to cover in the media the negative consequences that those convicted of economic crimes undergo in places of deprivation of liberty. Brief information about only the facts of conviction of such persons, which appears in the media, does not give potential criminals an idea of ​​the severity and degree of deprivation in places of detention.

2. Establish at the legislative level the criminal responsibility of the heads of credit institutions guilty of involving these institutions in money laundering operations.

3. Establish state control over the process of manufacturing seals and stamps of legal entities. Today, you can easily make a seal of absolutely any organization from an impression, which simplifies the procedure for forging documents - one of the stages of illegal cashing out.

4. Return to the discussion of the issue proposed by the Russian Ministry of Finance on increasing the minimum amount of authorized capital for companies. For limited liability companies, this minimum should be 25,000 euros in ruble equivalent, and for open joint-stock companies - up to 100,000 euros. In this case, it will be simply unprofitable to create "one-day" projects. It is also necessary to introduce additional restrictions or special control measures on the part of the tax authorities in relation to persons who have two or more legal entities registered. For example, tax officials may call in for interviews the founders and executives of the company to check whether they are fictitious.

See, for example: http://www.nr2.ru/perm/209897.html
See: Federal Law No. 115-FZ dated 07.08.01 “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism”; Decree of the Government of the Russian Federation No. 245 of April 17, 2002 “On Approval of the Regulations on the Submission of Information to the Federal Financial Monitoring Service by Organizations Engaged in Operations with Cash or Other Property”; dated February 16, 2005, No. 82 “On approval of the regulation on the procedure for transferring information to the federal financial monitoring service by lawyers, notaries and persons engaged in entrepreneurial activities in the provision of legal or accounting services”; Regulation of the Central Bank of the Russian Federation 20.12.02 No. 207-P “On the procedure for the submission by credit institutions to the authorized body of information provided for by the Federal Law “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism”; Code of Administrative Offenses of the Russian Federation (Articles 15.25–15.27); Criminal Code of the Russian Federation (Articles 171-175, 198, 199, 327).
An imaginary transaction is a transaction made only for the sake of appearance, without the intention to create the legal consequences corresponding to it (clause 1, article 170 of the Civil Code of the Russian Federation).
For more details, see: M. I. Mamaev. On the qualification of illegal “cashing out” of funds // Journal of Russian Law. 2006. No. 1.
See, for example, Ruling of the Supreme Court of the Russian Federation of June 13, 2006 No. 5-o06-23.