статья УК РФ

Сокрытие денежных средств либо имущества организации или индивидуального предпринимателя, за счет которых должно производиться взыскание налогов, сборов, страховых взносов

Primary and additional offence



If a person is tried only for one crime, the offence in such a criminal case is called “simple”, if a person is tried for several crimes at once, it is called “qualified”. The gravest of the offences charged is the primary offence, the rest are additional offences (sometimes an additional offence is also called an additional qualification).


number of persons whose cases have gone through the court


persons convicted for primary offence


persons convicted for additional offence


persons acquitted for primary offence


persons whose cases for primary offence were terminated


total number of cases where this article was used

In 2020, 132 people were convicted on main offence under this article. 18 (13.6%) were sentenced to suspended imprisonment, another person (0.8%) got a prison sentence. 1 person was acquitted. Cases involving 181 persons were terminated (57.6% court cases), 190 cases were closed on non-exculpatory grounds.

7 persons were convicted on additional offense. Court decided to terminate the case for 2 persons on this case by this article on additional offense. 1 person was acquitted of additional offense.

Outcomes of the cases pertaining to Article 199.2 that made it to the court (primary offence)

cases terminated
compulsory treatment

primary offence

additional offence (by the number of persons)

add. qualification (by the number of crimes)

Need data for all articles and years?

Full access to dataset