In this article it is shown that, although, the legislature does not expressly mention in art.2441 PC RM, it is natural that the presence in the statement on income tax of misleading data to be followed by the presentation of forged statement on income tax at the State Tax Service. The offense of tax evasion committed by physical persons is considered consumed by the moment of non-payment of the income tax (whose size exceeds 2500 conventional units) for the corresponding tax period. In other words, the calculation of the value of the unpaid income tax can be reported only to that tax period. It is necessary that the subject of the offense specified at art.2441 PC RM to form the following two special qualities: 1) of physical person who does not practice entrepreneurial activity, 2) of physical person who is required to complete and submit the statement on income tax.