Approved the second reading of the bill returns to the investigating authorities lost in 2011, to bring criminal proceedings for tax crimes. Under the new order, and you receive the materials pre-investigation investigator within three days shall send to the tax office with a copy of the preliminary calculation of the amount of arrears on taxes and fees. Tax, in turn, shall, within 15 days or give its opinion on the correctness of the calculation of arrears by the result of a tax audit or to announce the beginning or the absence of verification. If the response of the Federal Tax Service does not come in the TFR during this time, the investigator decides to bring a case or not to drive without it.
Prior to the third reading of the deputies decided on an important amendment that corrects the timing of the decision. To take them into account in the text of the bill, it’s going to return back to the third to the second reading, the source told RBC in the appropriate committee on civil, criminal, arbitration and procedural legislation, and confirmed two deputies of the State Duma. According to one of them, it could happen as early as this Friday. In this case, the document can be voted on in the second and third readings.
The Return of the bill on second reading, according to the regulations of the State Duma, is “in exceptional cases, at the request of factions representing a majority of deputies of the State Duma.” This question should be put to the vote the chairman. As noted by the first deputy chairman of the Duma Committee on Rules communist Vladimir Pozdnyakov, MPs rarely returned to the second reading of the bill, because it means that it contains a “marriage».
According to the amendments to the bill [copy is in RBC] Now TFR will take a procedural decision after obtaining the opinion of the tax authority, but not later than 30 days from the date of the communication of the crime. The investigator will have the right not to wait for a response from the Federal Tax Service only “if there is a reason, and substantial evidence on the elements of a crime».
This is an important amendment – due to the fact that part of the 15-day period spent on mail delivery, specialist FTS is given no more than five days to review the information the investigators on the merits. Increase the period during which the investigator waits for a response from the Federal Tax Service, will allow tax authorities to somehow evaluate the information the investigators essentially considers tax practice partner “Goltsblat BLP» Evgeny Timofeev.
For the timing of the response and shipment papers 15 FTS days could only prepare a formal response to the request TFR, confirmed by a source in the government involved in the preparation of amendments to the bill. Evidence held or not verification of the company, can not say anything in fact claims investigators. Over the longer term the tax will have time to give an objective analysis of suspicions regarding the business to be considered in court, he explains.
Make a full examination of a few days is not possible, agrees to the deputy director of the Legal Department of the Chamber of Commerce Dmitry Fadeev. According to him, such a term is easy to defer due to illness, a tax inspector or poor performance of mail, and it’s a big risk to the business. “But corruption abuses prolongation will not play a big role,” – he is skeptical. In addition, the “sufficient evidence” – a very vague wording for a decision by the investigator, without waiting for a response from the Federal Tax Service, it provides a basis for interpretation at the discretion of the staff member, he said.
How were sufficient grounds for legal action to Answer from the tax, the court will decide, said a source in the RBC Committee on Civil, Criminal, Arbitration and Procedural Law.
The amendments are aimed at protecting the interests of business, the deputy of the Legislation Committee Rafael Mardanshin (“United Russia”) . “30 days – it is quite long enough to give a reasonable, complete response TFR” – he explains.
The role of tax authorities in the course of a criminal investigation of tax crimes should be increased, it would be right, says co-chair “Business Russia” Andrei Nazarov. “We are not against the fact that the investigating authorities to investigate and prosecute. We would like it to not unreasonably interfere with the business management to maximize fewer errors occur. Amendments in a sense making the law more technologically advanced, “- he said.
Criminal liability for tax offenses must advance on persistent evaders agree Deputy Committee on Constitutional Legislation and State Vadim Solovyov (CPRF). “Tax legislation difficult, there may be a misunderstanding, in which cases you can pay or not pay. There is a bona fide taxpayers who make mistakes, for technical reasons, and the tax office knows who she works normally, and who violate the law “, – says deputy.
Conclusion of the tax authority in any case will be taken into account, says officer TFR Georgy Smirnov. “Even if it is received later, nothing prevents then terminate a criminal case, I do not see this as a big problem,” – he explained RBC expressing a personal opinion.
Business opposed the granting Raman excitation right “tax” cases . Following the liberalization of the law in the business became less of a problem, says the law firm partner UST Alexander Bolomatov. “During the new regulation formed certain rules of the game: small businesses are not affected, and if the owner brought to justice, then most likely, it’s someone’s order, it was such an understanding,” – said the lawyer.
As the Federal Tax Service and MRS fought for the right to institute criminal proceedings for tax crimes
December 2011
President Dmitry Medvedev has signed a bill establishing that the criminal cases on tax violations may be brought only on the basis of materials submitted by the tax authorities.
February 2012
The head of the Investigative Committee Alexander Bastrykin article “Prospects for the financial police in the Russian Federation” indicated that no more than 8% of tax crimes detected as a result of tax inspections, the vast majority of crimes the same (about 85%) were detected by internal affairs bodies.
October 2013
Vladimir Putin submitted to the State Duma a bill that returns the TFR to bring criminal proceedings for tax crimes.
November 2013
Prime Minister Dmitry Medvedev said that “the total number of criminal cases can not be an indicator of the effectiveness of the law enforcement system: navozbuzhdat can be anything, especially when one structure to the other fights.” After a meeting with the head of the Federal Tax Service Mikhail Mishustin Vladimir Putin has promised that a criminal case on tax crimes, investigators will be required to seek the opinion of the tax service.
December 2013
The State Duma adopted a presidential bill on first reading. RSPP, the Chamber of Commerce, “Business Russia” and “Support of Russia” began to prepare the amendment, according to which no Raman or FTS would not have the uncontested right decision about the facts of crime.
June 2014
Putin instructed the investigators to return the right to initiate tax affairs.
September 2014
The State Duma passed the bill in the second reading.
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