A new mechanism for the pretrial settlement of tax offenses

 The Economic Security Bureau of Ukraine has created a working group to develop legislative amendments regarding the implementation of a mechanism for the pretrial settlement of tax criminal offenses. The corresponding order was signed by the Director of the ESBU, Oleksandr Tsyvinskyi.

The working group is headed by the First Deputy Director of the ESBU, Taras Shcherbai. Its members include representatives from the ESBU, the Office of the General Prosecutor, the Business Ombudsman Council, the American Chamber of Commerce in Ukraine, the European Business Association, the Ukrainian Bar Association, ICC Ukraine, the Serhiy Nyzhny Kyiv School of Government, leading law firms, and other expert organizations.

Members of the working group will develop amendments to the Criminal and Criminal Procedure Codes of Ukraine, as well as other legislative acts necessary to implement the mechanism for the pretrial settlement of tax criminal offenses. Based on the results of their work, the prepared proposals are planned to be submitted to the Cabinet of Ministers of Ukraine for consideration.

As a reminder, the ESBU previously held a series of consultations with representatives of the business sector, legal community, government agencies, and the public sector regarding the implementation of the new mechanism.

The proposed mechanism aims to provide taxpayers with the opportunity to voluntarily reimburse damages caused to the state as early as the pretrial investigation stage. Following this, the criminal proceedings may be closed. This will facilitate faster replenishment of the budget and reduce the procedural burden on compliant businesses.