the Ministry of justice and Finance are working on new solutions that will prevent wyłudzeniom VAT. In the battle will help of useful tools, in particular, the equipment police new weapons – access to information covered by the secret stamp duty and Bank. Today, he is significantly limited, and in some cases even impossible. As a result, police have to request other services (e.g., interviews, tax inspection) about assistance in obtaining reference information, including, for example, documentation related to the assignment INN. After the changes the officers themselves they will get them. Just what is happening, Oh no, chief commandan t of police, the chief of the Central Investigation Bureau of Police, provincial commandant of police or their authorized subordinates. This will be possible already at the action stage of operational-reconnaissance activities.
however, If the police need more detailed data, will be forced to act on the permit in court.
Changes in access to confidential tax and banking (found them the draft amendments to the criminal code) has to do in the near future, the standing Committee of the Council of Ministers. The government at that time adopted yesterday the draft amendments of the VAT, the purpose of which is to combat wyłudzeniami tax. It implies, in particular, the introduction of penalties for agents (e.g., accountants) who will help in the creation of the pillars. They will be responsible jointly and severally for the tax liability. Responsibility not only professionals such as tax consultants, lawyers, and guardian. It can encompass everyone who is going to fill for a new company application for registration. Despite the fact that initially the liability should be limited to 10-month salaries (i.e., approx. 42 thousand rubles), in the end, will be several times higher. In the draft adopted yesterday by the government increased to 500 thousand. rubles.
the Police will get to the mysteries of banking and Treasury
the Police will get the basic information about taxpayers, some even without the permission of the court, follows from the draft prepared by the Ministry of Justice. Support to the Ministry of Finance said yesterday the Deputy Minister Ivan Jasinski.
Changes in access to confidential tax and banking provides the draft amendments to the criminal code and some other laws (waiting for consideration by the standing Committee of the Council of Ministers). It’s the same, which involves new rules on the confiscation of property derived from, for example, crimes, taxes in excess of 50 times the minimum wage (currently 92 500 rubles.).
Just a statement of the commandant
the Police is pursuing the criminals of the bonds will be able to receive the information covered at present, in particular, any secret, and banking in two modes:
1) normal – after receiving approval from the district court or
2) simplified – without the permission of the court.
Today have access to less information, and it is only with the consent of the court (see infographic).
As explained by Paul Kołodziejski, the Prosecutor of the Regional Prosecutor’s office in Gdansk, the police have no access to, for example, tax secrecy. In practice, the police officers who in the course of operational measures determine that someone wyłudza taxes, you can check yourself. Need to seek help, for example, to interview the on that starts their own actions. – As a result of the same investigation involved two on – says paweł Kołodziejski.
After the changes should be easier. The police will be able to check some data on the taxpayers is also shrouded in mystery stamp duty.
As explained Oksana from the press service of the Ministry of Justice, in the simple mode, the police will be able to obtain basic information, such as:
– documentation related to taxpayer identification number and updates the information contained in the queries of the person,
– have a Bank account,
– to be the participant investment Fund.
Just what is happening, Oh no, chief commandant of police, the chief of the Central Investigation Bureau of Police, provincial commandant of police or their authorized officials. This will be possible already at the action stage of operational-reconnaissance activities.
If the police need more detailed data, will have to apply for permission to the court (today is able to do so only in respect of information on banking secrecy).
extension
the Project does not involve changes to professional secrecy professional agents, that is, tax consultants, lawyers and attorneys. According to environmental advocates as these secrets should be changed. We wrote about this in the article “advisers to abuse of professional secrecy” (DGP No. 184/2016).
– the Current rules concerning professional secrecy professional agents do not determine whether they also document that a taxpayer is required to submit, upon request of the tax authorities, such as registers or invoices VAT”, – says Pavel Kołodziejski.
Adds that the idea to exclude these documents from under professional secrecy is not widely aprobowany. It happens that tax consultants interpret professional secrecy in such a way that does not allow it to release, without permission of the court, any document, which read in the course of his practice. Refers in this case, in particular, on the principles of ethics of tax advisers. It makes professional secrecy in quasi-immunity. The question whether such protection is necessary, – said the Prosecutor.
according to Him, documents of the taxpayer relating to economic activities should be explicitly excluded from trade secrets of professional agents. Conducting financial investigations, without access to accounting records of the taxpayer, because it is impossible.
– Documents, which employer shall submit to the state authorities through various inspection procedures, not in themselves contain information that is sensitive enough to restrict entry access to them solely on the basis of the criterion that, who they are, adds Paul Kołodziejski.
Therefore, in his opinion, it is necessary to improve the existing laws so that they clearly followed that the secret to a professional tax Advisor, legal counsel or counsel does not extend to documents from the scope publicznoprawnej. – Professional secrecy will not be affected, and will be less dispute between the Prosecutor and professional groups – assesses Paul Kołodziejski.
What and how does the police
Invoices and registries should not be protected
Possible changes that facilitate access to information covered by the secret stamp duty and Bank, but I fear that each successive liberalisation of laws concerning the secrecy will be abused. As past experience shows, tax authorities and investigation of abuse exception for their own convenience, i.e. the reduction of investigations and facilitate themselves of access to such data. Therefore, as long as real reform bodies I am a staunch opponent of any liberalization.
Current law gives great opportunities of access to information covered by the secret stamp duty and Bank, about how much will be exhausted the procedure.
If we are talking about postulate limitations of professional secrecy in criminal prokuratorskim, in particular, to tax advisers, so that they could not refuse to issue invoices, register purchases and sales of the taxpayer, then I’m definitely for this change. Mystery should not touch the documents and registers related to the service books. It would be also a good solution for the tax consultants who currently have the dilemma of whether to provide such documents. Simultaneously it is necessary to clarify the rules, the situations in which such a request may be fulfilled. (Adam, Marian, PhD, associate Professor at the Department of Material Tax Law of the University of Lodz, managing partner in the offices of the Marian Group)
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