The Criminal Code of Ukraine provides for criminal liability for intentional evasion of taxes, fees (mandatory payments) included in the taxation system. Evasion can be committed by an official of an enterprise, institution, organization, regardless of the form of ownership, as well as by an entrepreneur or any other person who is obliged to pay them.
An important condition for criminal prosecution under Article 212 of the Criminal Code of Ukraine is the infliction of damage (non-receipt of budgets or state trust funds) in significant, large and especially large amounts (amounts of taxes that are 3, 5 and 7 thousand times more than the established non-taxable minimum income of citizens by law).
That is, in case of non-payment by the business entity to the budget in the amount of 3.4 million, 5.6 million and 7.9 million hryvnias.
For intentional tax evasion, if these actions have led to the actual non-receipt of budgets or state trust funds, a fine of 3 to 25 thousand non-taxable minimum incomes (from 51 000 UAH to 425 000 UAH, respectively, with deprivation of the right to engage in certain activities for up to 3 years).
The investigation of this crime requires law enforcement officers to conduct a significant number of investigators. In particular, the most common investigative action is a search, the appointment of appropriate forensic economic examinations.
In the event of any issues related to the investigation of tax evasion and fees, experienced specialists of Armadum Lawyers are ready to do everything possible to protect your violated rights and interests.
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