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Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased

26/ 09/ 2019
  On September 25, 2019 the Law of Ukraine “On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business” entered into force. Among other things, the Law has increased the lower thresholds of tax accruals, which may lead to criminal liability for tax evasion.   Arzinger’s White Collar Crime practice has prepared a comparative infographic on the amounts of additional cash accruals upon a tax audit, which may lead to criminal liability under Article 212 of the Criminal Code of Ukraine “Tax evasion”.

On September 25, 2019 the Law of Ukraine “On Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business” entered into force. Among other things, the Law has increased the lower thresholds of tax accruals, which may lead to criminal liability for tax evasion.
 
Arzinger’s White Collar Crime practice has prepared a comparative infographic on the amounts of additional cash accruals upon a tax audit, which may lead to criminal liability under Article 212 of the Criminal Code of Ukraine “Tax evasion”.

This material is provided by a member company or partner organization of the European Business Association as part of an informational collaboration. The Association is not responsible for the accuracy, completeness, or reliability of the information presented. The views, opinions, and recommendations expressed in this material are solely those of the authors and do not reflect the official position of the European Business Association.

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