SFS investigative bodies regularly "work out" criminal business for tax evasion. Threshold for criminal prosecution - evasion of payment in the amount of> UAH 3,405,000.
Where does the crime of tax evasion come from?
After the inspection of the supervisory authority and the drafting of an act that reflects the list of violations of tax legislation. The problem is that the act of inspection reflects only the position of the tax authorities, and the tax notice-decision based on its results can be revoked in court. But investigators are not waiting for a court decision and start criminal proceedings in the presence of the act, exerting active pressure on business.
How to defend yourself in such cases?
It is necessary 1) appeal the PPR to the court and 2) a positive court decision to attach to the case file. The revoked PPR by the court will help prove innocence in a criminal case. If the administrative court confirms the correctness of the accounting of business transactions, then the court that will consider the criminal proceedings, it will be easy to justify the decision to acquit the person.
Life situation. The investigator sent the case to court without waiting for the results of the administrative court's decision. Later, the director of the company attached a decision to cancel the PPR during the trial on his charges. The court acquitted him because the administrative court overturned the PPR and found the taxpayers 'position illegal, while the prosecutor tried to prove the person's guilt on the basis of the taxpayers' position (see Kagarlyk District Court's judgment of 12 December 2016, case №368 / 634/15-k).
Thus, the strategy of protection in cases of tax evasion under Article 212 of the Criminal Code of Ukraine must be thought out in advance. Defense will take place not only in a criminal case, but will also depend on the decision of the administrative court.
