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Ambassador “business officer” spoke about the actions for entrepreneurs in identifying tax arrears

Ambassador “business officer” spoke about the actions for entrepreneurs in identifying tax arrears

Expert Avdeeva: upon detection of non-payment of taxes, repair damage promptly

Criminal law, concerning crimes in the field of entrepreneurial activity, liberally, especially when it comes to tax crimes, considers Associate Professor of the Department of Legal Support of the Market Economy, RANEPA under the President of the Russian Federation, Member of the General Council of Business Russia, ambassador “business officer” Ekaterina Avdeeva. As she explained to Izvestia 15 May, the legislator makes it possible to be exempted from criminal legal consequences as before the initiation of a criminal case, so after. The most important thing is not to commit destructive actions., the expert emphasized and gave several recommendations to entrepreneurs on paying taxes.

"Firstly, in the event that the tax authority detects arrears and claims, it is necessary to promptly compensate for the damage. This will allow the entrepreneur to protect himself and his business from criminal procedural consequences and be outside the criminal law sphere thanks to the decision taken on behalf of the President of the Russian Federation [Vladimir Putin] the law on the refusal to initiate criminal proceedings in the event of full payment of tax arrears in accordance with the initiative of the expert center, voiced to Putin at the Delovaya Rossiya forum in 2022 year", — said Avdeeva.

According to her, as some issues may be controversial, you should prove your position after compensation for damage in the arbitration court.

“Today, legislation provides for the possibility of not being in the criminal law sphere in the event of prompt payment of tax arrears”, she emphasized.

Secondly, concealment of property and attempts to escape will entail the incrimination of additional offenses and even the risk of choosing a measure of restraint in the form of detention, arrests of property, added expert.

"Third, if a criminal case has already been initiated, it is advisable for an entrepreneur to take advantage of the provisions of Art.. 28.1 Criminal Procedure Code of the Russian Federation and Art. 76.1 CC RF, assuming, in the event of compensation for damage, termination of criminal prosecution and release from criminal punishment, depending on the stage of such compensation”, she said.

At the same time, in case of categorical disagreement with the tax arrears, actions should be taken, related to requests for expertise, providing other evidence, confirming good faith.

“However, here the entrepreneur cannot count on, that he will be protected from criminal proceedings against him”, — said Avdeeva.

She drew attention to the effectiveness of the 2009 year h. 1.1 Art. 108 Code of Criminal Procedure, which allows you to protect the entrepreneur from choosing a measure of restraint in the form of detention, that, according to her, confirmed by the statistics of the Federal Penitentiary Service. So, in Moscow, for example, not a single entrepreneur is detained under any tax composition.

"Thus, the current legislation makes it possible to prevent a decrease in budget revenues from non-payment of taxes without measures of criminal repression with reasonable behavior of the entrepreneur, who is given a chance as before the initiation of a criminal case, as well as in the case of arousal", - concluded Avdeeva.

Earlier that day, Alexander Bastrykin, Chairman of the Investigative Committee of the Russian Federation, in an interview with TASS on the sidelines of the St. Petersburg International Legal Forum, said, that last year the amount of compensation for damages in criminal cases of tax crimes in Russia exceeded 50 billion rubles. The problem of tax evasion continues to be relevant, he added.

18 March reported, that the Russian President signed a law on the termination of criminal cases on tax crimes after the payment of fines and penalties.

15 February, the head of state noted, that the Russian Federation should streamline the tax debt system.

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