voluntary disclosure has been normalized under Article 16 Tax Penal Code. It means that the perpetrator of the crime or fiscal misdemeanour, who, after having committed it, has been notified by the law enforcement authority, is not subject to penalty. This institution, if several conditions are met, is a very beneficial solution for the perpetrator of a prohibited act, as it avoids even serious liability fiscal criminal offence.
Conditions to be met voluntary disclosure
First,, the notification of a criminal offence should contain the relevant circumstances of his or her performance and indicate the persons who have cooperated in his or her performance. This means that all potential contributors should be notified.
Condition voluntary disclosure it is also the payment of the entire public-law debt for which the prohibited act is impaired. If, on the other hand, the prohibited act does not consist in the reduction of that claim and the declaration of the forfeiture of the items is compulsory, the offender should submit the items and, in the event that they cannot be filed, pay them in cash.
Notification of a crime committed or fiscal misdemeanour shall be submitted in writing in paper form or orally to the minutes. Amendment of the Tax Penal Code of 8 June 2022, which entered into force 7 July 2022, added to Article 16 KKS recipe section 4a, which provides that a notice to the financial investigation authority may also be submitted via an e-IRS account.
Time limitation, subject and subject
Submission of a notification of a criminal offence shall not result in the avoidance of liability if it has been filed at a time when the law enforcement authority has already had a clearly documented message of the offence fiscal criminal offence or fiscal misdemeanour or the notification has taken place after the law enforcement authority has commenced its official activity, in particular search, verification or inspection to be disclosed fiscal criminal offence or fiscal misdemeanour, unless the act has not provided grounds for initiating proceedings for that act.
The use of this institution is therefore limited in time. However, it is in no way limited in substance, i.e. it concerns all tax offences and offences.
Use of the institution voluntary disclosure is in turn subject-limited.
voluntary disclosure It does not concern the offender who directed the performance of the disclosed criminal act, using the addiction of another person to himself, who ordered it to perform the disclosed criminal act, who organized a group or a relationship to commit fiscal criminal offence or such a group or union he led, urged another person to commit fiscal criminal offence or fiscal misdemeanour in order to refer her to the prohibited action.
It can be said, therefore, that this is about those who are in charge, organiser and initiating.
In view of this, it should first be assessed whether voluntary disclosure will be effective. Otherwise, the notice can only negatively affect the perpetrator's situation by complicating his defence in the criminal trial.
Article 16a The CCC also provides for a special form voluntary disclosure, which does not require the perpetrator to submit a notification of the act, but only to correct the declaration or tax book. It should be stressed that this form voluntary disclosure does not protect against liability for any offence, or fiscal misdemeanour, and only for those relating to the declaration or to the sending of the book.
It is worth noting that the government is planning to modify the rules on institutions voluntary disclosure, which could affect the taxpayer and become an institution less accessible to those concerned. However, as long as this institution can in many cases protect against carnoscar liability, it can be used.