Нина Маслякова или за что бухгалтера?

Нина Маслякова или за что бухгалтера?

Нина, Маслякова, бухгалтер

Нина Маслякова или за что бухгалтера?
21.07.2017

Российское уголовное право не применяет принцип «Эксцесс исполнителя». То есть при групповом способе совершения преступления соучастник отвечает только за те деяния исполнителя, которые охватывались его (соучастника) умыслом. Но это теория. А вот практика. Недавние сообщения СМИ:

Пресненский суд Москвы продлил на 72 часа срок задержания бывшего главного бухгалтера театральной компании «Седьмая студия» Нины Масляевой, которая отрицает свою вину в хищении 200 млн. рублей, выделенных из бюджета на развитие культуры и искусства. Таким образом, суд удовлетворил ходатайство следствия, она останется под стражей до 28 мая. Следователь просил продлить срок задержания, чтоб собрать дополнительные доказательства по делу о хищениях. Об этом сообщил судья в постановлении, передает агентство «Интерфакс». Судья: «Масляева обвиняется в тяжком преступлении, она пыталась скрыть улики. Следствию необходимо время, чтобы собрать дополнительные доказательства». Между тем, адвокат Масляевой Павел Тепухин сообщил, что на данной этапе она не признает вину, но готова сделать это и пойти на сделку со следствием, передает ТАСС. Павел Тепухин: «Мы общаемся со следствием, обвинения ей пока не предъявлены. Но мы готовы пойти на сделку со следствием».
Что интересно: художественный руководитель театра Кирилл Серебряков после допроса был отпущен.

Отсюда вывод: на практике эксцесс исполнителя может использоваться нашими следственными органами в том случае, когда соучастником преступления выступает главный бухгалтер. Или даже просто бухгалтер. Что в связи с этим нужно знать потенциальным объектам интереса правоохранительных органов? Ссылки на судебную практику размещены в конце статьи.

Совместными усилиями

Самая актуальная статья для бухгалтера располагается в Уголовном кодексе РФ под номером 199 – уклонение от уплаты налогов. Напомню, что непременным условием для наличия состава преступления здесь является причинение крупного ущерба государству, на сумму свыше 15 млн. рублей или не менее чем по 5 млн. в течение трех лет подряд (если доля неуплаченных налогов не менее четверти от подлежащей внесению в бюджет суммы). Субъектом преступления может стать не только главный, но и обычный бухгалтер, равно как и лицо, фактически исполняющее обязанности бухгалтера (например, допущенное к оформлению первички).

До сих пор еще встречаются наивные люди, которые считают, что ответственность лежит на директоре организации, который дает указания бухгалтеру по уплате налогов. Но это не так. Советую обратить внимание на ст. 33 Уголовного кодекса РФ, посвященную такому понятию, как соучастие в совершении преступления. Там дается легальная дефиниция: кто такой пособник. Это человек, который содействует в исполнении преступления в том числе советами, предоставлением информации, устранением препятствий в его совершении. Как раз именно это делает бухгалтер, когда придает форму налоговой отчетности преступным указаниям руководителя, направленным на уклонение от уплаты налогов. Вы утверждаете, что вынуждены были подчиниться приказу начальства? Нужно помнить важное правило: выполнение заведомо преступного приказа или распоряжения от ответственности не освобождает. А заведомо преступным является деяние, прямо запрещенное статьями Уголовного кодекса либо Кодекса об Административных правонарушениях РФ.

Кстати, коллективные действия директора и его бухгалтера с точки зрения уголовного права подпадают под определение совершенных «группой лиц по предварительному сговору». А это – в любом случае отягчающее обстоятельство. И от уголовной ответственности виновных не освобождает такое обстоятельство, как не доведение до конца преступных деяний по независящим от воли субъектов обстоятельствам. В Уголовном кодексе РФ имеется такое понятие, как неоконченное преступление, за которое также предусмотрена ответственность. То есть бухгалтер и директор уже изготовили фальшивые документы, но не успели их использовать потому, что их «накрыла» полиция. Пожалуйте к ответу.

Объективная сторона состава

Что может трактоваться следственными органами и судом как уклонение от уплаты налогов? Здесь возможны два варианта: непредставление декларации или иных предусмотренных законом документов либо включение в декларацию заведомо ложных сведений. Эти сведения могут касаться налоговой базы, льгот, вычетов, сведений о доходах, производственных доходов и другой информации, которая влияет на правильное исчисление налогов. Если же лицо, привлекаемое к ответственности, при уклонении от уплаты налогов позволило себе воспользоваться поддельными документами, печатями и штампами – ему грозит также ответственность по совокупности преступлений, включая предусмотренное составом ст. 327 Уголовного Кодекса РФ.

Так что бухгалтер может попасть в ряды обвиняемых и даже осужденных по нескольким статьям Уголовного кодекса РФ. К счастью для сотрудников бухгалтерии, такое происходит далеко не всегда. Дело в том, что для привлечения к ответственности кроме объективной стороны необходимо доказать и субъективную: вину в форме умысла либо неосторожности.

В отношении руководителей это сделать гораздо проще, чем в отношении бухгалтеров. Поэтому на практике они зачастую отделываются легким испугом, проходя по делу свидетелями. Им, разумеется, предлагают активно сотрудничать со следствием, что фактически является своеобразной сделкой: вы нам сдаете руководителя, мы вас не привлекаем ввиду того, что вы не представляли в полной мере, в чем заключаются намерения начальства. Но это вовсе не означает, что бухгалтер обладает индульгенцией на совершение действий, за которые привлекается к ответственности руководитель. Если следствие усомнится в неосведомленности о некоторых «скользких» обстоятельствах – оно непременно постарается зацепить и бухгалтера. Правоохранители, к примеру, с большим вниманием могут изучить вашу деловую переписку, использовать как прямые, так и косвенные доказательства наличия вины бухгалтера.

Так, главный бухгалтер одной из московских компаний была признана виновной в уклонении от уплаты налогов. Было установлено, что для этих целей использовались контакты с однодневками. В качестве доказательства ее осведомленности о реальном состоянии дел были использованы СМС-сообщения, поступавшие на ее сотовый телефон, которые представляли собой информацию о передвижении средств на счетах организации. Кроме того, было установлено, что обвиняемая проводила по бухучету липовые счета-фактуры, а затем подобные сведения фиксировала в налоговой декларации. И еще один веский аргумент в пользу виновности главного бухгалтера: она могла использовать печать организации.

В аналогичном деле важными уликами послужили сведения о том, что обвиняемый имел доступ к ключам «Клиент-банк», а равно владел сертификатом КЭП. Причем ключ системы «Клиент-банк» находился в распоряжении руководителя, а сертификатом распоряжались сотрудники бухгалтерии. Но доступ к печати организации имелся только у директора, который самостоятельно отправлял средства по фиктивным сделкам. Все это послужило основанием для выводов о том, что вина полностью ложится на плечи руководителя. А бухгалтера его начальник старался подвести под статью, чтобы самому уйти от ответственности.

В ряде случаев доказательством об осведомленности бухгалтера о противоправности намерений и действий руководства выступал сам факт интенсивной переписки по электронным средствам связи между подозреваемыми, подтвержденный заключением экспертизы. А в некоторых случаях бухгалтер был уличен в соучастии в преступлении на том основании, что следствием была установлена его личная заинтересованность в совершении фиктивных сделок, например, использование при расчетах по таким договорам личных средств подозреваемого. В тех случаях, когда налоговые декларации подписываются персонально главным бухгалтером – суд приходит к выводу о том, что подозреваемый фактически выполнял обязанности руководителя, а потому безусловно выступает либо как единственный исполнитель, либо соисполнитель вместе с директором.

Еще один бесспорный вариант, при рассмотрении которого суд, скорее всего, придет к выводу о безусловной вине главного бухгалтера – это противоправное использование того или иного специального режима налогообложения. Тут уж незнанием сотрудникам бухгалтерии отговориться будет очень сложно, поскольку именно на главного бухгалтера законом возложена ответственность за ведение соответствующего учета и представление в фискальное ведомство налоговой декларации.

Параллельная статья

Главный бухгалтер может быть привлечен к уголовной ответственности и по статье 199.2. Здесь речь идет о ситуациях, связанных с сокрытием имущества, которое позволяет взыскивать с предприятия налоги. Как правило, наши суды склонны квалифицировать в качестве подобного деяния случаи канализации финансовых ресурсов мимо расчетного счета организации. Такие маневры неплохо освоены в российском бизнес-сообществе, но о них осведомлены и налоговые органы. Это, к примеру, фиктивный взаимозачет. А в ряде случаев должников просят перечислять средства в банк, минуя расчетный счет кредитора.

Если это происходит в то время, когда фискальное ведомство заблокировало эти счета – правоохранительные органы, скорее всего, попытаются квалифицировать подобные действия как налоговые преступления.

К ответственности при этом могут быть привлечены главные бухгалтеры, а также лица, фактически выполняющие обязанности главбуха компании. В качестве доказательства осведомленности обвиняемого могут быть использованы подписанные им документы и письма, в том числе и адресованные контрагентам по совершению фиктивных сделок. Чтобы не попасть на скамью подсудимых, добросовестный главный бухгалтер должен своевременно официально уведомить руководителя организации о противозаконности подобных действий и грозящих ему последствиях.

Судебная практика

Приговор Ступинского городского суда Московской области от 05.04.17 по делу № 1-59/2017.
Апелляционное определение Московского Городского суда от 09.03.16 по делу № 10-2411/2016.
Апелляционное определение Свердловского областного суда от 24.06.13 по делу № 22-6971/2013.
Приговор Серпуховского городского суда Московской области от 02.06.2011 по делу № 1-37/201.
Апелляционное определение Свердловского областного суда от 24.06.2013 по делу № 22-6971/13.
Приговоры Домодедовского городского суда Московской области от 05.02.16 по делу № 1-61/2016 (1-754/2015) и Коломенского городского суда Московской области от 12.01.17 по делу № 1-52/В/17.
Апелляционное определение Московского областного суда от 04.07.13 по делу № 22-4285/13.

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Нина Маслякова или за что бухгалтера?

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I’m planning to start my own blog in the near future but I’m having a difficult time making a decision between BlogEngine/Wordpress/B2evolution and
Drupal. The reason I ask is because your layout seems different then most blogs and I’m looking for something completely
unique. P.S My apologies for getting off-topic but I had to ask!

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