Analytics

Decriminalization of tax evasions on amount < UAH 2 881 500
Retroactivity of the effective version of Article 212 of the Criminal Code

author: Antonina Gorodetska

11 October, 2019 Exclusive

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: