{"id":207983,"date":"2019-09-26T12:24:20","date_gmt":"2019-09-26T09:24:20","guid":{"rendered":"https:\/\/eba.com.ua\/?p=207983"},"modified":"2019-09-26T12:27:37","modified_gmt":"2019-09-26T09:27:37","slug":"pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/","title":{"rendered":"[:ua]\u041f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043e \u043d\u0438\u0436\u043d\u0456 \u043f\u043e\u0440\u043e\u0433\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u043e\u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u044c \u0434\u043b\u044f \u043f\u0440\u0438\u0442\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u0434\u043e \u043a\u0440\u0438\u043c\u0456\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0443\u0445\u0438\u043b\u0435\u043d\u043d\u044f \u0432\u0456\u0434 \u0441\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432[:en]Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased[:]"},"content":{"rendered":"<p><\/p>\n<p>On September 25, 2019\u00a0the Law of Ukraine \u201cOn Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business\u201d 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.<br \/>\n\u00a0<br \/>\nArzinger\u2019s 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 \u201cTax evasion\u201d.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-207986 size-full aligncenter\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl.jpg\" alt=\"\" width=\"600\" height=\"800\" srcset=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl.jpg 600w, https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-225x300.jpg 225w, https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-488x650.jpg 488w, https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/infogr_Zminy-212-KKU_angl-525x700.jpg 525w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>On September 25, 2019\u00a0the Law of Ukraine \u201cOn Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business\u201d 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. \u00a0 Arzinger\u2019s White [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":207987,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[24,23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased - European Business Association\" \/>\n<meta property=\"og:description\" content=\"On September 25, 2019\u00a0the Law of Ukraine \u201cOn Amendments to the Criminal Code of Ukraine and the Criminal Procedure Code of Ukraine to ease pressure on business\u201d 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. \u00a0 Arzinger\u2019s White [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-26T09:24:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-09-26T09:27:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2019\/09\/Arzinger_26092019.png\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/\",\"url\":\"https:\/\/eba.com.ua\/pidvyshheno-nyzhni-porogy-podatkovyh-donarahuvan-dlya-prytyagnennya-do-kryminalnoyi-vidpovidalnosti-za-uhylennya-vid-splaty-podatkiv\/\",\"name\":\"[:ua]\u041f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043e \u043d\u0438\u0436\u043d\u0456 \u043f\u043e\u0440\u043e\u0433\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0434\u043e\u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u044c \u0434\u043b\u044f \u043f\u0440\u0438\u0442\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u0434\u043e \u043a\u0440\u0438\u043c\u0456\u043d\u0430\u043b\u044c\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0437\u0430 \u0443\u0445\u0438\u043b\u0435\u043d\u043d\u044f \u0432\u0456\u0434 \u0441\u043f\u043b\u0430\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432[:en]Lower thresholds of tax accruals entailing criminal liability for tax evasion have been increased[:] - 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