Defending manager or accountant in the excitation of criminal case

If the amount of the additionally  charged taxes exceed 20 000 MCI, the company director and accountant can be held criminally liable. Our attorneys have extensive practical experience in client protection in criminal cases related to the accrual of tax, customs and other payments to the budget.

The bulk of criminal cases on tax violations can be divided into the following three categories in which we successfully defend entrepreneurs:

  • Cases related to the pseudo-entrepreneurship;

  • Cases on recognizing invalid registration of a legal entity upon tax authorities claims;

  • Cases on recognition of transactions void by claims of the tax authorities.

Cases related to the pseudo-entrepreneurship

A significant number of tax cases to date are related to the pseudo-entrepreneurship. These are mainly the cases initiated upon claims of the counterparties pseudo-entrepreneurs contesting notifications on elimination of violations allegedly identified by the tax authorities as a result of off-site control, notification of the results of the tax audit, uncovering underpayment of taxes and penalties.

Cases on recognizing invalid registration of a legal entity upon tax authorities claims

  • Such cases arise in the course of investigation of criminal cases on the recognition of taxpayers as pseudo-entrepreneurs. Therefore as the state fiscal authorities believe, accounting documents (for the sale of goods works and services) drawn by such entities can not confirm expenses when determining the taxable income for corporate income tax and value added tax

  • The tax authorities can plea to invalidate the registration (re-registration) of a legal entity on the basis of its absence of a legal entity at its declared legal address. The changes to Article 115 of the RK Tax Code sets forth an exhaustive list of expenses that are not deductible, including (among others) the costs of transactions with the taxpayer recognized as only pseudo-entrepreneur.

The cases on the claims of the tax authorities on the recognition of transactions void

In accordance with clause 12 of article 9 of the Tax Code of the tax authorities are empowered from January 1, 2014 to bring claims in the courts for recognition of transactions null and void. Vesting the tax authorities with the power to challenge the taxpayer transactions poses a potential threat of violation of the principle of prohibition of undue interference in the activities of the private entities  and stability of civil turnover.  In this regard, the defense and the court face an important task of verifying whether all the conditions (prerequisites) are met for satisfaction of the tax authorities’ claims.

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