Article 173.3: Organization of activities for submission to the tax authorities of the Russian Federation and (or) sale of known fraudulent invoices and (or) tax returns (calculations)

1. Organization of activities for the submission to the tax authorities of the Russian Federation and (or) the sale of known fraudulent invoices and (or) tax returns (calculations) on behalf of legal entities; by means of a set-up, or by the use of personal data obtained by unlawful means, if such acts involve the extraction of a large amount of income, shall be punishable by a fine at times. Herer between 100,000 and 300 thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by forced labour for a period of up to four years, or 2. Acts of torture or other cruel, inhuman or degrading treatment or punishment for a period of up to eighty thousand rubles or the amount of the convicted person ' s salary or other income for a period of up to six months. Article 1 (a) committed by a group of persons by prior agreement or by an organized group; (b) involving the extraction of income in a particularly large amount — by punishing Forcible labour for up to five years or imprisonment for up to seven years, with a fine of up to eight hundred thousand roubles, or in the amount of wages or other income of the convicted person Note: For the purposes of this article, invoices and (or) tax returns (calculations) shall be considered false if they contain false shipping information. e. goods, work, services, transfer of property rights.