Tax evasion

Scheduled documentary checks will soon return, with which tax officials can visit businesses. Despite the fact that it was previously announced that inspections would return after the end of martial law in Ukraine, today we see a different situation. The moratorium period is coming to an end. A significant part of the enterprises worked without any additional checks in connection with the suspension of tax limitation periods during the periods of quarantine and martial law. Therefore, even those enterprises that pay taxes properly are sometimes wary of overcharging them in amounts that would be sufficient to open criminal proceedings.

From what amount of surcharges is criminal liability possible?

Such a question is one of the most urgent among what lawyers face recently, providing consultations in the field of tax law. This is stated in Article 212 of the Criminal Code of Ukraine. When the amount of intentionally unpaid taxes is significant, i.e. 3,000 or more times the tax-free minimum, criminal liability arises. If the amount of unpaid taxes exceeds the non-taxable minimum by 5 and 7 thousand times, then this crime qualifies as tax evasion in large and especially large amounts.

At the same time, the Tax Code of Ukraine has a provision for a tax social benefit in the amount of half of the subsistence minimum established for an able-bodied person. This is also important, because the gradual increase of the subsistence minimum affects the threshold of prosecution according to the norms of criminal law (we are talking about an increase of such a threshold). Thus, from January 1, 2023, the damage caused by a crime is calculated based on the social benefit in the amount of 1,342 hryvnias. Returning to the mentioned amount of damage of more than 3,000 tax-free minimums of citizens, this figure must be multiplied by 1,342. Accordingly, we will receive 4,026,000 hryvnias. It is with this amount of unpaid taxes that liability under the norms of criminal law begins.

How our services can be useful for you?

The team of the "Prikhodko&Partners" law office has enough specialists who are well versed in the rules of tax law. We regularly follow industry news and are already prepared for the return of tax audits. Therefore, we are happy to provide you with services in this area of law. These are services such as:

• Consulting. This is the best option to work not with a ready-made problem, but with its prevention. Although there is not much time today, you can still prepare for the return of inspections. In order to understand in which vector to do this, you need to start from your specific situation, and not general information from the Internet, where true data is often presented mixed with false.
• Support in interaction with authorized bodies. When a lawyer accompanies you during responsible contacts with tax officials, it often affects their proper attitude and protects you from abuse.
• Representation of interests in court. Sometimes the judicial way of solving the situation is the only possible one. But this is not a problem when you have professional support. We always work for the result and defend the interests of our clients properly.

So apply. The return of tax audits is not scary for those who prepare for them and enlist the support of professionals.