Comparison | Global Guide to Criminalization of Tax Offenses

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1. Please define provide details of criminal tax fraud offence in your jurisdiction
2. What are the typical trigger points that could lead to criminal investigations? Can the application of certain tax penalties trigger criminal proceedings?
3. Can a certain amount of tax adjustment trigger criminal proceedings for tax fraud?
4. Is criminal intention a requirement, or can mere negligence be the basis of a criminal offence?
5. Does the spontaneous filing of an amended tax return (either through a self-disclosure mechanism or not) have an impact on the initiation of criminal proceedings? Is full payment of tax required?
6. Can the prosecutor, on their own initiative, prosecute the tax fraud offence?
7. What is the statute of limitation period applicable to the tax offences in your country?
8. When does the statute of limitation period start to run e.g., filing of a tax declaration, failure to pay tax by deadline, tax assessment as a result of a tax audit, etc.?
9. What criminal sentences [e.g., custodial, criminal fines or others ] may be incurred in case of a conviction for tax offenses in your jurisdiction?
10. Can having a compliance or risk mitigation program in place mitigate criminal liability for a Company in your jurisdiction?
11. Is there a formal or informal program allowing individuals or entities to self-disclose criminal conduct and block prosecution? If not, does such a disclosure mitigate the likelihood of prosecution or reduce the potential sentence and fines?
12. Once the criminal proceeding has been initiated is there an impact in terms of liability in case of full payment of a tax assessment issued by the tax authorities (first-time offender rule)?
13. Does criminal prosecution of a tax offence have an impact on the tax authorities' statute of limitation period?
14 Can the tax authorities assess and collect underpaid taxes even if the case becomes criminal
15. Is it possible to reach a tax/criminal settlement with the tax authorities/public prosecutor/judge?
16. Who can be prosecuted: just individuals/directors or also companies?
17. Can foreign employees/directors be prosecuted?
18. In case of an employee / director being prosecuted in connection with the lack of payment of Company's taxes, is the Company liable for the amounts claimed to such individual?
19. Have you seen an increase of criminal prosecution for tax offenses over the last five years in your jurisdiction? If so, in relation to what topics?

Global Guide to Criminalization of Tax Offenses Comparison

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