Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code
As known, the provisions of the Law of Ukraine On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine on Reducing Pressure on Business as of September 18, 2019 No. 101-IX (hereinafter – the Law No. 101-IX) came into force on September 25, 2019.
Within the public and among lawyers, the Law No. 101-IX is better known as the "Law on Decriminalization of Sham Business" considering that according to its provisions Article 205 “Sham Business” was excluded from the Criminal Code of Ukraine (hereinafter - the Criminal Code).
However, the actual decriminalization of part 1 of Article 212 of the Criminal Code in the version effective until September 25, 2019 was unreasonably left unattended. In particular, according to the previous version of Article 212 of the Criminal Code the following thresholds for criminal liability were set forth:
That is, the “starting point” for bringing a person to liability for tax evasion in 2019 was non-receipt by the budget of taxes in amount of UAH 960,500.
Meanwhile, Article 212 of the Criminal Code was amended by the Law No. 101-IX, and the following thresholds for criminal liability are set as of today:
That is, as of today ...
Full text is open only for the subscribers.
SIMILAR POSTS
Filing a claim via the Electronic Cabinet: Can attorneys confirm their authority in electronic form and reliably obtain a ruling on the opening of administrative proceedings? 
978
“Where to find the true law” update: Repealed provision finally removed from the consolidated Tax Code on the Parliament’s website
321
Procedural pressure
177
Accounting and/or tax compliance outsourcing: Does it exempt the taxpayer from responsibility for possible errors?
436
Documents during tax audits vs. evidence in tax disputes
599
Alexander Minin and Yuliia Kryvomaz spoke at the XIV Tax Forum of the Ukrainian Bar Association
423
Additional capital in Ukrainian TOVs (LLCs): Is it now easier or harder for tax purposes?
1622
Triple reduction in tax assessments and a cancelled tax notice – a big win for our agribusiness client
376
Tax authorities’ requests abroad: taxation risks in transactions with non-residents
1234
Documents from territorial recruitment centers, tax authorities, or customs are sent by post but not actually delivered: How this can cause problems for the recepient
3190
The Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports has entered into force for Ukraine: Implications for participants of MNE groups in Ukraine
1164
The “false bottom” of the Draft Law on communication between business and tax authorities No. 9662
1245
Leave a comment