An article “Criminal investigations following large-scale tax audits” has been published on the ILO portal

July 12, 2013

On June 28, 2013 the International Law Office (ILO) portal published an article “Criminal investigations following large-scale tax audits”, written by attorneys of KM Partners Alexander Minin and Kateryna Gupalo. The article became the second overview material in Corporate Tax: Ukraine prepared by KM Partners for ILO portal.

The consequences of tax audits of large taxpayers in the light of the new Criminal Procedural Code of Ukraine coming into force were analyzed in the article. In particular, the authors emphasize that practically any tax assessment of a considerable amount may result in the initiation of criminal proceedings against the taxpayer’s officials. Accordingly, the main stages of the criminal proceedings under the new criminal procedural legislation and the issue of criminal liability for tax evasion under Article 212 of the Criminal Code of Ukraine (with regard to the provisions of the Tax Code of Ukraine) were described in the article.

The issue of criminal liability of legal entities in connection with respective changes in the legislation coming into force in September 2014 was considered as well.

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