Criminal liability for failure to pay taxes – a lawyer under Art. 212 of the Criminal Code – Evasion of payment of taxes, fees (mandatory payments)

Criminal liability under Article 212 of the Criminal Code of Ukraine – Tax evasion, a fairly widespread tool of influencing taxpayers. Most often, this article applies to the actions of persons aimed at falsely submitting information in reports that are periodically sent to the tax office. It is mainly about the forgery of primary and other documents. If you need a lawyer under Article 212 of the Criminal Code, PRIKHODKO & PARTNERS specialists will help you with this.

Administrative and criminal liability under Article 212 of the Criminal Code of Ukraine

According to Article 212 of the Criminal Code of Ukraine, a crime is deliberate evasion of fees, taxes, that is, mandatory payments, which are components of the taxation system.

Similar actions have been taken:

• An official of an institution, enterprise, organization, regardless of the form of ownership.
• A person who is obliged to pay taxes.
• A person engaged in entrepreneurial activity as an individual.

Tax evasion is punishable administratively - by the introduction of fines, a ban on holding certain positions, or criminally - by deprivation of liberty for a certain period.

Important: criminal prosecution is not provoked by the fact of non-payment of taxes, but by the evasion of this duty. For example, failure to pay taxes due to unlimited liability is not qualified under Article 212 of the Criminal Code of Ukraine. In such a case, criminal liability may be brought under another article (Article 367 - Official negligence, etc.).

The primary element in a criminal offense is the intent to fail to pay mandatory payments, i.e., taxes and fees.

Also, the basis for bringing to criminal responsibility under Article 212 of the Criminal Code of Ukraine are documents that were drawn up based on the results of economic activity. Testimony of witnesses is also taken into account. That is why special attention should be paid to the early preparation of all documents.

Important: a person who has committed the acts provided for in Article 212 of the Criminal Code of Ukraine is exempted from criminal liability in cases where, before being prosecuted, the person has paid fees and taxes (mandatory payments), as well as compensated for the damage caused to the state as a result their late payment (penalties, financial sanctions, etc.).

Lawyer under Article 212 of the Criminal Code of Ukraine

In order to mitigate the punishment under Article 212 of the Criminal Code of Ukraine or to reclassify the crime, the help of professional lawyers will be needed. PRIKHODKO & PARTNERS lawyers use a comprehensive approach to protect clients' rights. We provide not only defense within the framework of criminal proceedings, but are also ready to appeal the decision of the tax authority in the administrative court. Thus, you can count on effective legal assistance. The key to our success is an individual approach to each client.

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