Publication date: 06.06.2024
Non-payment of taxes: is there a risk of criminal liability?
The issue of tax evasion is quite delicate and often difficult for both payers and regulatory authorities. On the one hand, the state strictly punishes evasion of tax obligations, on the other hand, certain circumstances and valid reasons for the impossibility of payment must be taken into account. Let us consider in more detail the aspect of criminal liability for tax evasion.
For non-payment of taxes, there is indeed criminal liability in the form of fines, correctional labor, restrictions or imprisonment for various periods. Criminal punishment for tax evasion occurs when an intentional crime is committed (Article 212 of the Criminal Code of Ukraine). We are talking about deliberate illegal actions to conceal or understate taxes, illegally obtain benefits, etc.
That is, criminal liability can be avoided by acting in good faith and paying taxes due on tax returns. In case of financial difficulties, the taxpayer can contact the regulatory authorities to restructure the debt or defer payment.
However, private cases of tax evasion can indeed be classified by law enforcement agencies as a criminal offense. In particular, if the taxpayer deliberately evaded payment by deception, forgery of documents, concealment of income, etc.
If you or your business are facing criminal charges for failure to pay taxes, it is important to contact a criminal defense attorney as soon as possible. An experienced criminal law lawyer will help you understand the circumstances of the case, evaluate evidence and risks, and develop an effective defense strategy.
A criminal lawyer will be able to prove your good faith and the absence of any criminal intentions for tax evasion. Also, an experienced criminal lawyer will do everything possible to mitigate the punishment as much as possible or completely prevent the opening of criminal proceedings.
In addition, a qualified criminal lawyer can obtain the removal of seizure of property, unfreezing of bank accounts, etc. during the pre-trial investigation.
When considering a case in court, a criminal lawyer will be able to declare the absence of intent and insist on taking into account circumstances mitigating responsibility (for example, the presence of children, illness, sincere repentance, etc.). Also, the defense attorney in a criminal case will use all legal attempts to achieve the most lenient sentence or release from liability.
The cost of a lawyer’s services in a criminal case will depend on many factors: region, specialist experience, complexity of the proceedings, etc. However, do not forget that the right lawyer can protect you from much greater financial and reputational losses.
Of course, the penalties for non-payment of taxes are not as severe as those for murder, rape, robbery or theft. But this is still a criminal matter, from which it is better to refrain. There is no point in breaking the law.
If certain failures and gaps occur in the payment of tax obligations, the matter should not be postponed until later. The sooner you seek help from an experienced criminal defense attorney, the better your chances of settling your case and avoiding strict liability. A qualified lawyer will protect your rights and interests at all stages of the case.
