Instances of abuse of power by the tax authorities in launching criminal proceeding based on the res…
Instances of abuse of power by the tax authorities in launching criminal proceeding based on the results of the tax audit or against the taxpayer’s officials shall be eliminated. Prevention of fraud and malpractice in the course of launching and performing of tax criminal investigations could be guaranteed by “checks and balances” system and personalized liability of the tax authorities’ officials. The BOC will address these issues in its systemic report for the forth quarter of 2015 on abuses of criminal procedural law by law-enforcement agencies.
Based on the report:
“PROBLEMS WITH ADMINISTERING BUSINESS TAXES IN UKRAINE” October 2015
State:
Status:
— comments: In 2016, the Methodological Recommendations were amended respectively. The number of criminal proceedings has generally decreased. Only in rare cases the criminal proceedings are initiated before the administrative appeal procedure completed.