Publication date: 05.06.2024
Evasion of payment of taxes, fees (mandatory payments)
Introductory part
The development of the population is directly proportional to the general level of awareness and consolidation of those requirements that are necessary to ensure a stable level of functioning of the tax system of Ukraine.
So every year, the specific weight of ensuring stability in the functioning of all elements and bodies in the state, in particular in the conditions of the legal regime of martial law, falls precisely on taxpayers who, thanks to the implementation of their independent professional activities, or according to the principle of self-employment and/ or legal entity.
Paying the corresponding mandatory state fees for the state is the direct duty of every person, as stated in the Constitution of Ukraine, the Tax Code, Laws and other subordinate legal acts.
However, there are more and more people who, due to independent and objective circumstances, do not pay such mandatory payments. Such an act is qualified by Article 212 of the Criminal Code of Ukraine, in connection with which it requires special protection and attention, in particular from a lawyer, thanks to such a tool as a legal analysis of the situation based on selected factors.
Features of legislation
Today, the legislator determines that deliberate evasion of taxes, fees (mandatory payments) included in the taxation system, introduced in accordance with the procedure established by law, committed by an official of an enterprise, institution, organization, regardless of the form of ownership or by a person, engaged in business activities without creating a legal entity or any other person who is obliged to pay them, if these actions resulted in the actual non-flow of funds to budgets or state special purpose funds in significant amounts (Article 212 of the Civil Code).
In particular, in the relevant provisions below, the exact essence of the financial punishment that will be imposed on a person for non-fulfillment or improper fulfillment of the duties assigned to them is disclosed.
Algorithm of actions and methods of protection
If you have been served with suspicion under a certain article, we recommend that you immediately take care of legal protection as a subject not just of everyday life, but as a citizen responsible for his life. Research all aspects of the legal situation from your side, prepare all certificates, extracts and other legal documents of due force and apply for highly qualified legal support.
In general, a lawyer's consultation will help you understand the specifics of what algorithm of actions you need to implement in order to protect yourself from imprisonment for a certain period of time, or to reduce the level of the penalty to a minimum - in the best cases - to remove responsibility altogether. >
It is important that the legal opinion of a leading specialist in criminal proceedings will help form a complete picture of the situation in which you find yourself, and therefore - provide you with confidence and peace of mind.
Help a lawyer online
In general, a written consultation on the specifics of your case will help to gain enough time to collect all the necessary and sufficient documents for pre-trial mediation and during the court session, and therefore will definitely have a positive effect on the level of your legal protection.
Order document analysis on our Consultant website and protect your rights properly!
