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Business Duty Officer

The Prosecutor General's Office clarifies the grounds for criminal cases on taxes

The Prosecutor General's Office clarifies the grounds for criminal cases on taxes

The supervisory authority has published a draft orders, regarding the supervision of the implementation of the law in the tax sphere.

The Prosecutor General's Office proposes not to initiate criminal cases on arrears, for which the 75-day payment deadline has not yet passed (h. 3 Art. 32 NK). Now investigators, when initiating criminal cases, often use materials, received as part of an interdepartmental exchange with the Federal Tax Service, note the interlocutors of the publication. Therefore, the supervisory authority proposes to initiate cases only on materials, directed in the order h. 3 Art. 32 NK.

The situation was commented on by the Ambassador “business officer”, member of the General Council “Business Russia”, Head of the Expert Ph.D., Ekaterina Avdeeva, Associate Professor of the Department of Legal Support of the Market Economy, RANEPA under the President of the Russian Federation.

“Business Russia” offers set a fixed time payment of tax debts during which the tax authorities will not be able to transfer documents to law enforcement agencies, which means they will have no reason to prosecute the business for deliberate tax evasion. TASS was told about this by a member of the General Council “Business Russia”, Head of the Expert Center for Criminal Law Policy and Enforcement of Judicial Acts Ekaterina Avdeeva.

Now the Federal Tax Service is obliged through 75 days of non-payment of taxes after the entry into force of the decision to hold the taxpayer liable, transfer the case materials to law enforcement agencies. This norm, according to Avdeeva, designed in this way, that the tax authorities can transfer the materials of cases on non-payment of taxes even earlier than this deadline, and the prosecutor's office does not cancel criminal cases, excited based on such materials.

“It seems appropriate to establish a guaranteed minimum term for payment of debts by the taxpayer. We can talk about how to develop an appropriate law, and on the internal act of the Federal Tax Service of Russia. This will allow, one side, get away from legal uncertainty, which can also give rise to corruption risks. On the other hand, such a measure would ensure a more effective application of the law, developed by members of the expert center, on the waiver of liability for tax crimes when compensating arrears, penalties and fines. This approach will significantly reduce the pressure on businesses and encourage payers to pay off their debts as soon as possible and avoid criminal prosecution.”, – suggested Avdeeva, commenting on the draft order of the Prosecutor General “On the organization of prosecutorial supervision over the implementation of legislation in the tax sphere”.

The draft order specifically stipulates, that “grounds for initiating criminal proceedings, provided for in Articles 198-199 Criminal Code of the Russian Federation (tax evasion by individuals and organizations, fees and insurance premiums – approx. TASS), only materials serve, sent by the tax authorities”. At the same time, criminal cases should be initiated only after a thorough study of the results of tax audits., data of operational-search activity. However, the issue of a fixed deadline for tax refunds remains unresolved..

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