Voluntary submission of responsibility is a legal institution which occurs in Polish law only in the Tax Penal Code. The benefits of using this institution are two. first is to avoid lengthy and tedious proceedings before the court, and second, more important, says Article 18(2) the Tax Penal Code (hereinafter: KKS). Under this provision, ‘The rightful judgment to allow voluntary surrender shall not be subject to registration in the National Criminal Registry’.
However, not everyone can benefit from voluntary surrender. The benefit of this institution can be enjoyed by persons who fulfil a number of conditions. Under Article 17(1) KKS. It indicates that for the application of voluntary application
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the perpetrator's fault must not raise doubt, and
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the circumstances of the undertaking fiscal criminal offence or fiscal misdemeanour they must not give rise to doubt.
The financial investigation authority shall instruct the perpetrator fiscal criminal offence or fiscal misdemeanour of the right to submit a request for voluntary submission to his first An audition.
These. two The conditions are most important and only after they have been established (and the negative conditions referred to below) can the others be considered. And these are:
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- the payment of the payable public debt in full, if in connection with fiscal criminal offence or fiscal misdemeanour this debt has been reduced,
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- payment by the offender of the amount corresponding to at least the lowest penalty of the fine threatening the prohibited act,
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- the consent of the offender to the forfeiture of objects at least to the extent that the forfeiture is compulsory and, in the event of the impossibility of submitting those items, to pay their monetary equivalent,
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- payment of at least a flat-rate equivalent of the costs of proceedings.
However, as has already been mentioned, not everyone can be granted a voluntary authorisation to submit to responsibility. Negative conditions Article 17(2) KKS. The granting of such an authorisation (for voluntary submission) shall be inadmissible if:
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- fiscal criminal offence is at risk of imprisonment or imprisonment,
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- fiscal criminal offence only sanctioned was committed under conditions where the court applies an exceptional severity of the penalty (these situations are listed Under Articles 37(1) and 38(2) KKS),
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- an intervention has been reported on the subject of the offence (this situation does not apply if it is withdrawn by the intervener until the indictment has been brought to court).
The financial investigation authority shall instruct the perpetrator fiscal criminal offence or fiscal misdemeanour of the right to submit a request for voluntary submission to his first An audition. The perpetrator may submit an application for authorisation to the authority, but only before the body has filed an indictment.
It is worth adding that if the perpetrator completed 17 years, but no completed 18, Such a request may be made on its behalf by a statutory representative. The request may be made in writing or orally for the record.
In addition, when applying for voluntary liability, it should also, according to Article 143(1) KKS, together pay:
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- public liability, if related to fiscal criminal offence or fiscal misdemeanour this amount has been reduced unless, until the time of the application, that due amount has been paid in full,
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- in the case of fines, an amount corresponding to at least one third minimum remuneration and for fiscal misdemeanour - amount corresponding to at least one tenth the remuneration,
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- at least a flat-rate equivalent of the costs of proceedings.
However, if, for a prohibited act for which the proceedings are pending, a mandatory decision on the forfeiture of objects is provided for, the offender is obliged to agree to the forfeiture of those items when submitting the application, and if he is unable to submit those items, he is obliged to pay their monetary equivalent (Article 143(2) KKS).
If the application does not comply with the formal requirements, the authority shall invite the applicant to remedy such deficiencies or deficiencies within the time limit. 7 days. If the person completes the deficiencies within the time limit, the application shall have effect from the date of its submission. Otherwise, the proposal is deemed to be ineffective (Article 143a KKS).
If the offender or fiscal misdemeanour request authorisation for voluntary submission of responsibility, the financial investigation authority may, instead of an indictment, apply immediately to the court for such authorisation (Article 145(1) KKS). The rest depends only on the ruling of the court.
In conclusion, it can be concluded that the taxpayer's use (who knows that he will not avoid tax penalties) of the institution described is worth considering because it saves time and makes it possible to avoid listing the conviction in the National Criminal Register.