ВРЕМЯ СОВЕРШЕНИЯ НАЛОГОВОГО ПРЕСТУПЛЕНИЯ

Abstract

The question of determining the time of committing a tax crime is quite complex both in theory and in practice. Dispositions of articles on evasion of taxes, fees and insurance premiums indicate a mandatory feature of the objective side – the failure to submit mandatory documents; the doctrine and law enforcement practice are guided by the fact that it is criminal to fail to pay mandatory payments, and not the fact of an unsubstantiated declaration (other mandatory documents), therefore, the time of committing a tax crime is the failure to receive funds to the budget. The situation is complicated by the fact that the doctrine of criminal law lacks a unified approach to under-standing whether to consider tax crimes as continuing or c ongoing. In the article the resolution of this question: if the taxpayer submits a false Declaration within three years, his act should be regarded as the offense continued in the case of non-Declaration of the actions of the taxpayer should be regarded as a continuing offence, which starts with the date of the first unpaid and ends as a result of restraint by law enforcement or the occurrence of other events that prevent the further continuation.