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Imposing Liability for False Tax Returns Will Eliminate Legal Uncertainty

Imposing Liability for False Tax Returns Will Eliminate Legal Uncertainty

21 December in the State Duma of the Russian Federation proposed introduce into legislation criminal liability for the sale and submission of false invoices and tax returns. Руководитель Экспертного центра по уголовно-правовой политике и исполнения судебных актов «Деловой России» Екатерина Авдеева оценила эту инициативу парламентариев.


– A bill, aimed at eliminating gaps and legal uncertainty regarding the qualification of "paper" VAT, was repeatedly discussed at the site of the Expert Center for Criminal Law Policy and Enforcement of Judicial Acts in close dialogue with regional commissioners for the protection of the rights of entrepreneurs, Investigative Committee, GUEBiPK and the Investigative Department of the Ministry of Internal Affairs of Russia, tax authorities, representatives of the scientific and expert community. Delovaya Rossiya is always heading for a balanced approach, which is the result of discussion and takes into account all opinions.

The relevance of innovation is due to the fact, that fraudulent invoices and tax returns are widely sold. The number of requests from entrepreneurs addressed to the Expert Center has also increased. The criminal scheme is, that attackers acquire the statutory documents of organizations, registered as nominees, on behalf of which fraudulent invoices and tax returns are prepared, confirming tax deductions of dishonest taxpayers. Invoices and tax declarations are sold to the customer or submitted to the tax authorities on his behalf. For these actions, the organizers of illegal activities receive illegal remuneration in the form of 2-3% from the amount of fictitiously confirmed tax deductions.

The absence of a special norm of criminal law does not allow carrying out operational-search activities, aimed at identifying and suppressing the activities, until the real taxpayer uses the fictitious tax deductions.
The elimination of formal competition directly depends on the solution of the problems posed.. 173 and st. 199 CC RF, according to which real and fictitious persons are held liable, respectively, as well as in the long term - improving the organization of protection of the rights of conscientious entrepreneurs in the course of investigating crimes. Our task is to take the next step in increasing the efficiency of interaction between federal executive authorities, improvement of the current legislation and law enforcement practice.

It is important to understand, that it is necessary to look at the problems not only through the prism of liberalization. In the case of "paper" VAT, use for illegal purposes of gaps in the current legislation or civil law mechanisms, it seems appropriate to enshrine in the Criminal Code of the Russian Federation “sales and (or) submission to the tax authorities of knowingly false invoices and tax returns", spreading the concept of "front man", as well as tougher penalties for such acts.. This will allow, one side, eliminate legal uncertainty, prescribing clear regulations for law enforcers and providing for the degree of responsibility for the perpetrators. On the other hand, guarantees will be provided, provided by the Government, for business entities.


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