Oleksandr Leshchenko and Iryna Shapovalova took part in the discussion of the BES initiative on pre-trial settlement of tax offenses
Representatives of the Ukrainian National Lobbyists Association joined a panel discussion organized by the Bureau of Economic Security of Ukraine on the introduction of a mechanism for pre-trial settlement of tax offenses and introduction of relevant amendments to criminal legislation.
The discussion was initiated by BES Chairman Oleksandr Tsyvinsky.
The essence of the initiative
The BES proposed a model whereby a company, recognizing a tax violation, pays additional taxes, a fine and an additional payment to the budget (for example, 50% of the amount of the established evasion). If these conditions are met, the criminal proceedings are closed.
The idea is to change the focus from long-term criminal prosecution to quick budget revenues and reduce the number of tax crime proceedings.
UNLA’s position is supported by the BES’s approach to finding a balanced mechanism that will simultaneously ensure budget revenues and reduce criminal procedural pressure on business.
“The idea is constructive. It is good that the BES is looking for tools to reduce the number of criminal proceedings and is working on a mechanism that can support both the state and business. At the same time, the proposed legislative changes need to be further developed to minimize the risks of their ambiguous application.”
The key issue is legal certainty: the criteria for applying the mechanism should be clear, and the procedure should be transparent and predictable, so that these measures do not become an additional way of putting pressure on businesses to enter into such agreements.
UNLA continues to take an active part in professional discussions on reforming economic security instruments, forming an expert position taking into account the interests of the state and business.
