Taking into account remarks and complaints of business, SFS has introduced amendments to the Methodological Recommendations regarding interactions between departments of fiscal authorities during organization, conducting and implementation of materials of taxpayers’ audits. From now, in case of detection of violations of tax, currency or other legislation, under which the amount of damages, caused to the state, is sufficient for criminal prosecution, the criminal proceedings will be initiated if such tax assessment notices acquire the status of “approved” ones after administrative and/or court appeal, SFS Chairman Roman Nasyrov reports.

“The fiscal service always supports the constructive dialogue with business and does its best to simplify its activities. The new rules of submission of materials of audits, conducted by investigative forces, will allow preventing groundless pressure on business and will provide the opportunity for SFS investigators to focus its attention exclusively on those payers, who are really involved in different schemes, for searching evidence of their crimes”, Roman Nasyrov said.

The Head of Fiscal Service said that previously the investigators had the right to initiate criminal proceedings, based on the results of tax audits, even if they were under appeal in courts. From now, this contradictory norm has been regulated.

The audit materials for taking the decision in compliance with the provisions of the Criminal Procedural Code of Ukraine (except for the cases, stipulated by par. 36 of subsection 10 of section XX of the Code) will be submitted to the investigators of financial investigation units exclusively after the approval of financial liabilities (reduction of budget reimbursement), requirements and decisions on the social security tax. Meanwhile, the deadlines for submission of the materials are within 20 business days, following the day of approval of tax assessment notices, accepted as per their results.

“The introduced amendments will promote establishing partnership between business and controlling bodies through abandoning bad practices of criminal prosecution for tax evasion to final approval of financial liabilities in administrative and court proceedings”, Roman Nasyrov emphasized.