Letter from the State Committee for Entrepreneurship 25.04.2013 №3630/0/20-13
Entrepreneurship Committee explained that violation of tax laws entails fiscal, administrative and criminal liability.
The objective side of the crime is deliberate evasion of taxes in an especially large amount (1000 to 3000 GMIs), which entails the liability to a fine of 1,000 to 2,000 GMIs or deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years.
The statute of limitations for criminal prosecution for large-scale tax evasion is two years. The deadline for applying penal (financial) sanctions (fines) to taxpayers is 1095 days.
Application of penal (financial) sanctions (fines) does not relieve the taxpayer from the obligation to pay to the budget the appropriate amounts of tax liability and the application to them of other measures provided for in the Tax Code.
If a controlling body determines the amount of tax liability, decreased amount of the budgetary compensation or a negative amount of VAT, is imposed on the taxpayer 25% penalty (at repeated violation within 1095 days term for this tax - 50% penalty).
Thus, even after expiry of criminal liability the taxpayer will bear the significantly stricter fiscal responsibility.
