Many entrepreneurs often receive "chain letters" from tax police or economic crime investigators. These letters persistently request LLCs, JSCs, and other legal entities to provide copies of documents related to their relationships with fictitious enterprises. Subjective evaluations are carefully omitted in these requests. It is crucial to maintain a logical structure and clear flow of information with causal connections between statements when responding. Technical term abbreviations should be explained when first used. Adhering to style guides, using consistent citations, and formatting features are essential, as are clear, objective language and a formal register. Balancing positions on the subject is necessary to avoid bias. Precise word choice with subject-specific vocabulary should be used when it conveys meaning more accurately than a similar non-technical term. Finally, the text should be free from grammatical errors, spelling mistakes, and punctuation errors.

The investigator asserts the legality of their demands by referencing the provisions outlined in Part 2 of Article 93 of the Criminal Procedure Code (CPC) of Ukraine.

In accordance with this article, the investigator collects evidence by conducting search actions, both classified and unclassified, and by requesting and obtaining things, documents, information, expert conclusions, audit findings, and inspection reports from state agencies, enterprises, institutions, organizations, officials, and individuals. The investigator also performs other procedural actions provided for by the Code. Technical abbreviations will be explained upon their initial use.

However, this right is not absolute, and the process of its application is explicitly regulated by the Criminal Procedure Code.

Such requests based solely on Part 2 of Article 93 do not comply with the Criminal Procedure Code of Ukraine. The proper legal procedure for obtaining documents from institutions, enterprises, and organizations is outlined in Chapter 15. This involves obtaining temporary access to the documents in question.

Temporary access to items and documents is granted based on the decision of the investigating judge or court, in accordance with Part 2 of Article 159 of the Ukrainian Criminal Procedure Code.

Such a procedure for obtaining evidence in criminal proceedings has been precisely defined by the Ukrainian legislature to establish judicial oversight of pre-trial investigation entities.

However, investigators within the scope of criminal proceedings often request documents that are completely unrelated to the matter at hand, as evidenced by prior cases.

Managers of enterprises, who are law-abiding citizens, have an obligation to bring to the attention of the law enforcement officers when they have violated the Criminal Procedural Code of Ukraine.

Providing clear guidelines to law enforcement agencies regarding observance of procedural law standards is crucial. This is because law enforcers usually resort to the simplest methods of obtaining evidence, taking advantage of the common people's fear of authority. Enforcement agencies must fulfill their obligations with strict adherence to procedural law.

The following response will assist with establishing legal relationships with law enforcement and mitigate the aggressive pursuit of fiscal consequences for your business. It is important to maintain an objective perspective and logical structure in communication, with clear, concise language and technical term explanations. Adherence to academic conventions and citation guidelines is crucial, without employing biased or emotional language. Formality and precision in vocabulary choice and grammatical correctness must also be observed.

dated May 27, 2024

out. No. 111 to inc. № 1111

dated May 22, 2024

SV FR STI in the Pechersk Main Department

of the Ministry of Income in Kyiv

Limited liability companies

liability "X",

identification code 11111111,

address: 1 Radyanska str,

04080

RESPONSE (EXPLANATION)

upon request (in accordance with Article 93 of the CPC of Ukraine)

 

 

On May 22, 2024, REMBUD Limited Liability Company (REMBUD LLC) received demand No. 1111 dated May 22, 2024 (demand) from the Specialized Financial Investigation Department of the State Tax Inspectorate in the Pechersk District of the Main Department of the Ministry of Income in Kyiv in accordance with Article 93 of the Criminal Procedure Code (CPC) of Ukraine. Investigator Sidorov I.I. signed the demand.

The stated request indicates that the Specialized Investigation Department of the State Tax Inspectorate in Pecherskyi District, which is a subsidiary of the Main Department of the Ministry of Income in Kiev, is currently performing a pretrial inquiry in criminal case No. 12345678901234567 on the basis of an alleged violation of Section 4, Part 1 of the Criminal Code of Ukraine. a criminal offense under Part 3 of Article 27, Part 2 of Article 205 of the Criminal Code (CC) of Ukraine, on the fact of tax evasion by officials of UKRBUD LLC (USREOU code 22222222) on the grounds of a criminal offense under Part 2 of Article 212 of the CC of Ukraine.

According to tax reports, REMBUD LLC (EDRPOU code 11111111) engaged in financial and economic transactions to procure goods, services and works from UKRBUD LLC (EDRPOU code 22222222) and SHVYDKOBUD LLC (EDRPOU code 33333333). which show indications of being fictitious, thus prompting the need to thoroughly review certified copies of all accounting, tax, financial, and economic documents related to the activities of REMBUD LLC (EDRPOU code 11111111) in relation to UKRBUD LLC (EDRPOU code 22222222). LLC "SHVYDKOBUD" (EDRPOU code 33333333) will be providing the following documents for the period of January 1, 2024 to December 31, 2024: contracts, additional agreements, specifications, expense invoices, acts of work acceptance, tax invoices, consignment notes, payment documents, bills of exchange, bill of exchange acceptance and transfer acts, acts of offsetting, certificates, quality passports, veterinary certificates, and permits, as well as correspondences related to these documents.

Taking into account the principles of academic writing quality, REMBUD LLC (EDRPOU code 11111111) is advised to submit the required documents to the Specialized Financial Investigation Department of the State Tax Inspectorate located in Pecherskyi district of the Main Department of the Ministry of Income in Kyiv, in accordance with part 2 of Article 93 of the CPC of Ukraine. Kyiv, please provide certified copies of all accounting, tax accounting, financial, and economic activity documents for REMBUD LLC (EDRPOU code 11111111) related to transactions with UKRBUD LLC (EDRPOU code 22222222) and SHVYDKOBUD LLC (EDRPOU code 33333333) for the duration of January 1st, 2024 to December 31st, 2024. This includes contracts and additional agreements. Specifications, expense invoices, acts of acceptance and transfer of services rendered or goods, tax invoices, consignment notes, payment documents, bills of exchange, acts of acceptance and transfer of bills of exchange, acts of offsetting, certificates, quality passports, veterinary certificates, permits, and correspondence.

REMBUD LLC has analyzed the demands of the Specialized Financial Investigation Department of the State Tax Inspectorate in the Pecherskyi District, which is part of the Main Department of the Ministry of Income in Kiev, and notes the following.

Article 8 of the Ukrainian Constitution recognizes and applies the principle of the rule of law throughout Ukraine. The Ukrainian Constitution has the highest legal authority. Laws and other legal regulations are enacted based on the Constitution of Ukraine and are required to conform to it. The provisions outlined in the Constitution of Ukraine have a direct and immediate effect as norms. Direct access to the court for protecting the constitutional rights and liberties of an individual and citizen is guaranteed under the Constitution of Ukraine.

Article 19 of the Ukrainian Constitution outlines the legal order in Ukraine, which is grounded on the principles that individuals cannot be compelled to act beyond the scope of the law. State authorities and officials of local self-government entities must act within their legal powers and in accordance with the Constitution and laws of Ukraine.

Therefore, when officials of the Specialized Federal Tax Inspection in Pechersk District of the Main Department of the Ministry of Income in Kyiv request documents from a company's management, they must adhere to the specific provisions of current legislation and act in full compliance with these legislative norms.

A business entity must only satisfy state authority requirements that are clearly outlined in the law, with defined grounds and methods for implementation. If public authority requirements lack legal substantiation or conflict with existing provisions, the business entity has the right to refuse compliance.

Pursuant to Article 9(1) of the Criminal Procedure Code of Ukraine, in the course of criminal proceedings, all officials of public authorities, including the court, investigating judge, prosecutor, head of the pre-trial investigation body, and investigator, are strictly obligated to comply with the Constitution of Ukraine, this Code, international treaties ratified by the Verkhovna Rada of Ukraine, and other legislative acts.

Furthermore, Article 84 of the Ukrainian Code of Criminal Procedure establishes that evidence in criminal proceedings consists of factual data obtained in compliance with the procedures outlined in this Code. Based on this evidence, the investigator, prosecutor, investigating judge, and court establish the presence or absence of relevant facts and circumstances that require proof. Testimonies, material evidence, documents, and expert opinions are sources of evidence that follow procedural guidelines.

That is, evidence may consist of documents obtained according to the CPC of Ukraine's established procedure. Subsequently, relevant facts and circumstances are established based on these documents, which must be directly associated with the crime's object or subject.

When requesting documents from REMBUD LLC, the Specialized Financial Investigation Department of the Pechersk District of the Main Department of the Ministry of Income in Kyiv does not specify the relevance of the financial, economic, and accounting documents of REMBUD LLC in regards to the pre-trial investigation and the establishment of truth in this criminal case. Furthermore, there is no indication of how the requested documents relate to this criminal proceeding.

Pursuant to Article 2 of the Ukrainian Criminal Procedure Code, the objectives of criminal proceedings are to safeguard individuals, society, and the state from criminal offenses; to protect the rights, freedoms, and lawful interests of participants in criminal proceedings; and to ensure a timely execution of justice. Ensure a thorough and objective investigation and trial so that those who have committed a criminal offense are held responsible to the full extent of their guilt, preventing accusations or convictions of innocent individuals, avoiding unjust treatment of any participant in criminal proceedings, and upholding due process.

The Specialized Investigation Department of the State Tax Inspectorate in Pechersk District of the Ministry of Revenues and Duties in Kyiv is seeking documents pursuant to Article 93(2) of the Ukrainian Code of Criminal Procedure. This section permits prosecutors to collect evidence through investigative and covert measures, as well as requesting and receiving information, documents, expert opinions, and inspection reports from state entities, local governments, enterprises, institutions, officials, and individuals.

However, the procedure for exercising the investigator's legal powers to request documents from enterprises, institutions, and organizations is outlined in Chapter 15 of the Ukrainian Code of Criminal Procedure (CPC). This procedure involves obtaining temporary access to things and documents. Technical term abbreviations are explained upon first use. Filler words are avoided, and the language used is clear, objective, and value-neutral. The text adheres to common academic sections and maintains regular author and institution formatting. Consistent citation is utilized, and quotes are marked clearly. The language is kept formal, with contractions, colloquial words, and unnecessary jargon avoided. Clear structure with causal connections between statements is ensured, and the text is free of grammatical errors, spelling mistakes, and punctuation errors.

Pursuant to Article 159(1) of the Criminal Procedure Code of Ukraine, temporary access to items and documents grants the individual in possession of said items and documents the obligation to allow the parties involved in the criminal proceedings the ability to review them, obtain copies of them, and, if deemed necessary by the investigating judge or court, confiscate them.

Temporary access to things and documents is granted based on a decision made by the investigating judge or court, as specified in part 2 of Article 159 of the CPC of Ukraine.

In other words, the ability to obtain documents (including temporary access to things and documents) from an enterprise or entity is conditional upon a decision made by an investigating judge or court.

Thus, the criminal procedure laws of Ukraine outline procedures for obtaining evidence solely to ensure judicial oversight of pre-trial investigative authorities' requests' legality and validity.

REMBUD LLC will provide financial, economic, and other relevant documents or records, solely to comply with the investigating judge's decision for temporary access to such items and documents.

Taking into account the above and guided by Part 1 of Article 19 of the Constitution of Ukraine, it should be noted that REMBUD LLC is not obligated to comply with the request of the investigator from the Specialized Investigation Department of the State Tax Inspectorate in the Pechersk District of the Main Department of the Ministry of Income in Kyiv, in accordance with Article 93 of the CPC of Ukraine.

At the same time, the management of REMBUD LLC acknowledges the importance of the functions and tasks assigned to law enforcement agencies. REMBUD LLC is willing to assist the investigation but only if the law enforcement agencies act within the constitutionally prescribed powers and guidelines set forth by Ukrainian laws.

The Director of REMBUD LLC, S.S. Klymenko, unequivocally supports this stance.