ПРЕДУПРЕЖДЕНИЕ О ПРИЗНАКАХ ПРЕСТУПЛЕНИЯ В РЕШЕНИИ ПО ИТОГАМ НАЛОГОВОЙ ПРОВЕРКИ

Abstract

The article is devoted to studying the new law. Since 2023, if an individual subjected to a tax audit has committed a tax crime, such individual is to be notified via the final decision on the institution of a criminal case, based on the case files provided, by the investigating authorities should the individual fail to pay for his tax arrears. The subject of the study is the legal regulations stated in Article 101, Item 8, Paragraph 5 of the Tax Code of the Russian Federation. The article aims to study the new law’s content and its place in the tax law system. The objectives of the study include determining the new law’s legal content, justifying the value of guilt based on industry nature, as well as the incorporation of the new law’s findings into a tax audit report, and the establishment of the general public whose interests might be involved in relation to the new law implementation. The methodological basis of the study is dialectics. The main research methods used include a comparative and legal analysis, a historical and legal analysis, and an analysis of the text’s content. In the course of the study, it was determined that the new law does not comply with the provisions of Articles 32 and 69 of the Tax Code, which creates challenges in its implementation. Moreover, the importance of considering the general public rights and the content of Article 101, Item 14 of the Tax Code and the differences in regulating guilt between Article 110 of the Tax Code and Articles 24‒26 of the Criminal Code is substantiated. At last, the author specifies grounds for release from criminal liability and proposes an approximate algorithm for verifying tax audit results in order to determine tax crime evidence. The study is novel and unique as it uses a systemic approach for studying the object.