Tax evasion in the state budget by making deliberately distorted information about the income and expenses of the enterprise in declarations and other documents related to the calculation and payment of taxes, which led to the non-payment of taxes on a particularly large scale

By the verdict of the court No. 2 of the city of Taraz, Zhambyl region, dated November 28, 2012, Kh., was sentenced under part 3 of Article 222 of the Criminal Code to 5 years in prison with deprivation of the right to hold senior positions in commercial organizations for a period of two years, with a fine of 3,000 monthly calculation indices in the amount of 4,854,000 tenge, with serving the sentence in correctional colony of general regime. 229,861,843 tenge, state duty in the amount of 2,298,616 tenge and procedural costs 270,678 tenge were collected from the convicted person to compensate for the damage caused to the state income. By the verdict of the Court of X. He was found guilty of being the head of S LLP, and in the period from January 01 to December 31, 2010, he evaded paying taxes to the state budget by making deliberately distorted information about the company's income and expenses in declarations and other documents related to the calculation and payment of taxes, which led to non-payment of taxes. on a particularly large scale. By the decisions of the Appellate judicial Board of February 28, 2013 and the Cassation Judicial Board of April 11, 2013, the verdict of the court of first instance remained unchanged. Bulletin of the Supreme Court of the Republic of Kazakhstan No. 8/2015 36 on June 02, 2015 on the cassation protest of the prosecutor of Zhambyl region and the cassation appeal of convict H. The criminal case was reviewed by the cassation judicial board. By the decision of the board, judicial acts regarding the decision on the civil claim were canceled, in the claim of the tax administration for the city of Taraz to H. The collection of value-added tax arrears in the amount of 86,198,192 tenge and corporate income tax in the amount of 143,663,652 tenge to the state income was refused, the rest of the judicial acts remained unchanged.  Thus, as indicated in the submission of the Chairman of the Zhambyl regional Court, the decision of the cassation judicial board of June 02, 2015 contradicted the earlier decision of April 11, 2013. According to part 2 of Article 446-21 of the CPC, if a newly issued ruling conflicts with an earlier ruling, the court of cassation sends the case to the Supreme Court of the Republic of Kazakhstan for review by way of supervision.

Tax evasion in the state budget by making deliberately distorted information about the income and expenses of the enterprise in declarations and other documents related to the calculation and payment of taxes, which led to the non-payment of taxes on a particularly large scale

The Supervisory Judicial Board for Criminal Cases of the Supreme Court overturned the decision of the Cassation Judicial Board of the Zhambyl Regional Court dated June 02, 2015 in respect of H. with the decision of the cassation judicial board of the same court of April 11, 2013 remaining in force. The submission of the Chairman of the Zhambyl Regional Court was satisfied on the following grounds. The court's conclusions on the evidence of H.'s guilt The charges against him are based on evidence examined at a court hearing, which was properly assessed in accordance with article 128 of the CPC. Witnesses V., S., R. They told in detail about the double-entry accounting at S LLP in 2010 on the direct instructions of convict Kh. The LLP employees confirmed that according to the statement their salary was 15,000 tenge per month, but in fact they received from 30 to 60 thousand tenge per month. The sellers of "S" LLP showed that, according to the instructions of the management of the LLP, fiscal receipts with value-added tax were penetrated mainly only when selling cell phones, flash cards and modems, or at the request of the client, and the fiscal receipt did not break through for other goods or made its way through 4 sections of the cash register, that is, without tax for added value. Questioned at the hearing, the chief specialist of the tax department, K., confirmed the conclusions of the documentary tax audit of the financial activities of S LLP for the period 2008-2011. Under such circumstances, X's actions We have received a proper legal assessment, and the punishment imposed on the convicted person is in accordance with the requirements of Article 52 of the Criminal Code, is fair and sufficient to correct him.

The civil claim was resolved correctly by the court of first instance. In accordance with part 2 of Article 162 of the CPC (as amended on December 13, 1997) and paragraph 8 of the regulatory resolution of the Supreme Court of the Republic of Kazakhstan No. 1 dated June 20, 2005 "On consideration of a civil claim in criminal proceedings", a civil claim is brought against the accused (defendant) or against persons who are financially responsible for the damage caused by them. harm or for harm caused by socially dangerous acts of the insane. According to article 166 of the CPC, having identified the person responsible for the harm caused by the crime, the body conducting the criminal process involves this person as a civil defendant. When studying the materials of the criminal case, it was established that H. The Bulletin of the Supreme Court of the Republic of Kazakhstan No. 8/201537 worked as the director of S LLP, the sole founder of which was his legal spouse. When committing the crime, H. was guided by selfish intent and acted solely in his personal interests. Thus, the court of first instance resolved the civil claim based on sufficiently fully investigated circumstances, in accordance with the requirements of the criminal procedure law. The amount was recovered from the person whose actions directly caused harm to the state. 

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