Direct tax crimes add all indirect

Direct tax crimes add all indirect

In SKR have developed a new tactic investigation of tax evasion.


As it became known””, to strengthen the fight against tax evasion, the Central office of the Investigative Committee of Russia (TFR) has encouraged its employees to identify and to investigate the concomitant crimes, including connected with illegal Bank activity. Previously, such compositions of jurisdiction were transferred to the interior Ministry, but in the TFR believe that tax crimes should be investigated in a complete set with those that contribute to them.

According to “Kommersant”, the initiative was organized by the Department of procedural control over the investigation of certain types of crimes TFR. After analyzing the practice of bringing to criminal liability of persons who have committed tax crimes, inspectors found that the case of related crimes, envisaged in article 172, 173.1, 173.2, 303 and 327 of the criminal code (illegal banking activities; the creation of fictitious legal persons and unlawful use of documents, the falsification of evidence and forgery of documents and use of them), then only in a few cases because the investigators of the Committee, usually limited to the investigation of crimes within the jurisdiction of the Department. As a result, not taken comprehensive measures to “comprehensive crime in the tax area”, according to the Committee.

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In its recommendations, representatives of the office reminded the investigators controlled that bogus firms are often created to ensure the transit of cash and cash out, that is, the activity may fall under the characteristics not only of article 173.1 and 173.2 of the criminal code, but also illegal banking activities (article 172 of the criminal code). In this case, the document at the disposal of “Kommersant”, investigators of the RCDS must deal with false information that participants in tax schemes make the documents about the alleged economic relationships with short-lived companies. Such documents are mandatory requirements, and their production falls under signs of the crime provided by article 327 of the criminal code. Moreover, the same documents unscrupulous taxpayers subsequently provide in the arbitration courts, appeal against the decision of the tax authority about bringing to responsibility for tax offenses, which in turn constitutes another offense under this time article 303 of the criminal code. By the way, according to “Kommersant”, the criminal case on tax crimes have become more and more excited by results quickly-search actions (ORM), and messages from the tax authorities about the crimes in the TFR for various reasons every year comes less and less. If in 2012, there were 8 thousand last year, only 3.7 thousand in addition, in contrast to the results of the ORM, the findings of the audit can be appealed in the courts, which prevents their efficient implementation. In turn, departmental investigation into the falsification of accounting documents, according to the office of procedural control, will promote “the adoption by courts of arbitration more objective and balanced decisions”.

According to TFR, in the first half of 2018 and 2017 8707 in the investigation of criminal cases on tax offences revealed only 279 of the crimes under article 172, 173.1, 173.2, 303 and 327 of the criminal code. By the way, mostly they were registered in the Stavropol region (74), Khanty-Mansi Autonomous district (28), Mordovia (24) and Moscow region (17). However, most of them — 240 — investigators of the TFR transferred to the internal Affairs bodies and only a few dozen were investigating themselves. As related crimes are investigated separately from the main, according to “Kommersant”, the defendants received minor time.

Management of procedural control provides the investigating authorities of the TFR to revise their approaches to dealing with tax crime. In accordance with article 151 of the criminal procedure code, defining the jurisdiction of criminal cases on crimes provided for by article 172, 173.1, 173.2 of the criminal code, may be investigated by investigators of the law enforcement body that they found.

In this regard, according to the Committee, when investigating tax crimes in each case it is necessary to “give a legal assessment” and the signs related crimes. “Not limited to evaluation of the fact of tax evasion, it is necessary in each case to analyze the events and circumstances that in some form contributed to criminal tax evasion”.

“If there are grounds to initiate criminal prosecution under the relevant article of the criminal code in parallel with the investigation of tax crimes”, — stated in the recommendation.

In the TFR believe that such tactics will increase the compensation for tax crimes. By the way, if in 2011, the TFR has returned to the budget 5 billion rubles in taxes last year the amount of compensation amounted to 46 billion rubles., of which 35 billion rubles of tax violators have paid the volunteer force, being under investigation. Note that these figures almost correspond to the annual budget of SKR.

“With an integrated approach the person has committed a crime and paid back taxes, penalties and interest will continue to be exempted from criminal liability for tax crimes, — said “Kommersant” head of Department of procedural control over investigation of certain types of crimes TFR Sergey Trochev.— However, for tax related crimes illegal actions they may be sentenced to terms of from three to seven years (the maximum punishment provided by article 172 of the criminal code.— “B”), and is, we believe, will be a major preventive measure for individuals and organizations to evade taxes.”

Nikolai Sergeyev