Приклади вживання Tax militia Англійська мовою та їх переклад на Українською
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The state Tax Militia.
Legal Practices: Preparation of replies to requests of tax militia.
Unit of Control over Tax Militia of Prosecutor Office.
Planning civil defense measures in the tax militia units.
What crimes the tax militia expects from public organizations?
However, there are no such powers of the tax militia at the moment.
The tax militia and its officers without the legal status and the law regulating their activities are at least unable to hold the pretrial investigation.
Attempt to reactivate tax militia failed.
From the statistics provided it is seen that enterprisesexperienced the intensive pressure mainly from the side of tax militia.
Each tax office has a Tax Militia Department.
The Verkhovna Rada of Ukraine did not support the Amendment,which could reactivate the tax militia powers.
Experts also draw attention to the fact that for over half a year, tax militia has been operating outside the legal field, committing unlawful actions and receiving funding.
December 2007- March 2010- first Deputy Chairman of the State tax service of Ukraine-head of tax militia.
Starting from the day of its foundation, the tax militia has been used as a tool to put business under pressure which significantly affected the operations of companies and negatively impacted the investment climate in Ukraine.
Earlier, the Ministry of Finance opposed the tax militia reactivation.
Accordingly, it is impossible to prove the ineffectiveness of pre-trial investigation conducted by authority that does not exist orauthority that is not authorized at all to conduct pre-trial investigations(tax militia).
Politics and human rightsRepressions against Odessa youthWhat crimes the tax militia expects from public organizations?
But since in accordance with Subsection 17 of Article 11 of the Law“On militia” such requests can be filed only for investigation of crime related cases then obviously such requests can befiled only by employees of bodies of criminal and tax militia.
Nevertheless not that long ago his ownbusiness suffered substantially from tax audits and tax militia as well as from initiation of criminal proceedings on‘tax' article without proper grounds(see the presentation“Problems of vagueness of“Tax evasion”, slide 13).
The Ministry of Finance was complimented for its balanced budget policy andattempts to reform the tax militia and the customs service;
According to certain parliamentarians, the adoption of the Law No.1797-VIII in the respective version occurred unexpectedly, and the tax militia was to be liquidated not earlier than the adoption and the enforcement of the law on the authority to substitute the tax militia(for instance, the tax police according to the Law No. 4228).
Comparing the present rates with the last year rates it canbe said that in 2018 the statistical rates of tax militia work are already much higher.
Based on the mission of the tax militia, which have been envisaged by the Article 348 of Section ХVIII2 of the Tax Code of Ukraine(prior to its exclusion), the following functions remained without the state regulation: the prevention of criminal and other offences in tax and budget area; crimes' detection, investigation and proceedings on the administrative offences;
Another critical task is to establish the Financial Investigation Service(FIS),which would replace the corrupt and oppressive“tax militia” that was abolished in late December 2016.
In such a way, since the date of the respective amendments to the Tax Code enforcement,the conduct of any investigatory actions by the tax militia investigators shall be illegal, and any evidences obtained within the course of these actions shall further be deemed by the courts as inadmissible.
In this situation we may hardly speak about the decrease of the pressure of business, as practically the investigation shall be conducted by those who just yesterday exercised the procedural control anddirected the efforts of the tax militia investigators.
Taking into consideration the provisions of the Article 19 of the Constitution of Ukraine, which obliges the public authorities to act exclusively on the grounds,within the powers and in the way determined by the Constitution and the laws of Ukraine, the tax militia and its officers not having the legal status and the law regulating their activities are not able even to conduct the pretrial investigation.
For the decision of problem, undoubtedly, the change of tax legislation is needed, but for his practical implementation it is necessary to create the proper terms at which a honest taxpayer would test no difficulties, the state of supervisory structures diminished considerably,and criminal and avoiding payment of taxes by elements directly a tax militia would get busy.
Provided that an economic entity is not located at the registered address, the postal service employees shall return the registered letter to the state registering clerk, who in turn shall place a record in a registration case on the absence of a legal person at the indicated address andinform the state Tax Militia of the latter.
As the acting criminal law of procedure provides for the prosecutor to conduct independently the investigatory and prosecution actions, the pretrial investigation shall be held by the prosecutor's office, until the issues of criminal proceedings' transfer to other law enforcement authorities and/or their units,or the restoration of the tax militia powers are regulated by law.