Tax on salaries of ChTZ employees was not found in the treasury

The Main Investigation Department (GID) of the Investigative Committee for St. Petersburg suspected Chelyabinsk Tractor Plant - Uraltrak LLC (ChTZ) of tax evasion and opened a criminal case. According to investigators, in 2011 the company paid wages to employees, but did not transfer personal income tax (NDFL) in the amount of 120 million rubles to the state budget.

The reason for initiating a criminal case was the materials of the on-site tax audit of ChTZ, which is registered with the interregional tax inspectorate No. 8 of the Federal Tax Service (St. Petersburg). In 2013, employees of the fiscal department studied the financial documentation of the enterprise for the first half of 2011 and, based on the results of the audit, made a decision to bring the plant to tax liability. The tax authorities handed over the materials to the Main Investigative Directorate of the Investigative Committee of the Russian Federation.

Chelyabinsk Tractor Plant - Uraltrak LLC (ChTZ) is an industrial association for the production and sale of wheeled and tracked road construction equipment, spare parts and other engineering products. The plant was created in 1933. The association includes foundry, forging, press-welding, mechanical assembly and other plants with a total production area of 1.5 million square meters. m, the number of employees is more than 13 thousand people. According to the SPARK system, in 2012 the association sold products, goods, works and services worth 9.75 billion rubles, the net loss for 2012 amounted to 1.3 billion rubles. (for comparison: in 2011 - 5 billion rubles). As of November 2013, the largest co-owners of the company are Uralvagon Research and Production Corporation OJSC (17.33% of shares), the Ministry of Industry of the Chelyabinsk Region (15.75% of shares) and Promagregat LLC (13.51% of shares). The company is managed by Acting General Director Viktor Voropaev.

As Kommersant learned, employees of the Main Investigative Directorate of the Investigative Committee conducted a pre-investigation check, after which a criminal case was initiated under Art. 199.1 of the Criminal Code of the Russian Federation (failure to fulfill the duties of a tax agent). According to the investigation, in the period from January 11 to July 30, 2011, ChTZ LLC paid salaries and withheld personal income tax from its employees, but did not transfer these funds to the state treasury. As a result, according to investigators, the arrears amounted to 120 million rubles.

It should be noted that the plant, not agreeing with the conclusions of the tax authorities, challenged them in the arbitration court of St. Petersburg and the Leningrad region. However, the first instance, having studied the case materials, sided with the fiscal department. Then ChTZ, according to unofficial data, decided to pay off its debt, but challenged in the 13th Arbitration Court of Appeal the fine of 12 million rubles imposed on the enterprise for the identified violations.

Senior investigator of the 2nd Directorate of the Main Investigative Directorate of the ICR, Alexander Nesvit, confirmed to Kommersant the information about the initiation of a criminal case and said that no one has yet been charged with it.

Dmitry Marakulin, St. Petersburg

Tractor manufacturers were charged with arrears