PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES

Abstract

The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal act. The second interest is caused by the task of ensuring full payment of taxes. On this basis, when initiating criminal proceedings for a tax offence, a participant such as a tax authority carrying out certain criminal proceedings appears. The Modern Criminal Procedure Act provides for two procedures for initiating criminal proceedings under the category of offences under consideration. The first procedure applies in cases where the fact of the tax offence is revealed by the tax authority. The application to the preliminary investigation body is preceded by a procedure regulated by tax law to apply to the taxpayer in order to obtain payment of tax from him. Only in case of failure of the taxpayer to comply with this obligation and only after the expiry of certain terms the tax authority transmits the information to the preliminary investigation body. The second procedure is used in cases where the fact of the commission of a tax offence is identified directly by the preliminary investigation body. In this case, the tax authority gives an opinion on the existence in the taxpayer 's actions of the elements of the tax offence and provides calculations on the amount of the shortfall.