If another business card is used to evade taxes after 1/1/95, it is considered a tax crime according to paragraph 7 of article 274 of the Direct Taxes Amendment Law approved in 1366 (approved on 4/31/1394).
Committing said crimes before 1/1/1395 cannot be prosecuted due to lack of legal element.
According to Article 126 of the Islamic Penal Code approved in 1392, the holder of the business card can be prosecuted as an accessory to the crime.
Theory number: 7/1400/158
File number: 158-186/1400 K
Theory date: 04/07/1400
Inquiry:
If a person gives his business card to others for export and import out of consent or negligence and deception by setting up a legal power of attorney, which leads to the imposition of heavy taxes on the holder of the business card and finally it is determined that other business companies are involved in tax evasion from this Business cards have been misused:
1- Has the business card holder committed a crime?
2- If the case is filed in the jurisdiction of the registration of the company whose commercial card has been misused, but the use of the commercial card in the above-mentioned manner has occurred in different jurisdictions, which jurisdiction is competent to handle it?
Answer:
1- First: It is the responsibility of the judicial authority dealing with the matter to determine whether an act has a criminal title or not, as well as to determine the case and match it with a legal ruling.
Secondly: Supervising and assisting in the use of other persons’ business cards for the purpose of tax evasion and preparation of false documents is considered a tax crime based on paragraphs 1 and 7 of the Amended Direct Taxes Law of 2014, and according to Article 281 of this law, if the aforementioned acts from the date of implementation of the aforementioned amendment law (1/1/1395), it is capable of criminal prosecution and punishment, and in the case of inquiry, if the date of committing said crimes is before 1/1/1395, in terms of lack of legal element (applicable) It cannot be prosecuted and has no criminal character.
It is obvious that if another business card is used to evade taxes after 1395, according to paragraph 7 of article 274 of the Direct Taxes Amendment Law approved in 1366 (approved on 4/31/1394), it is considered a tax crime and the holder of the business card According to Article 126 of the Islamic Penal Code approved in 1392, and in case of compliance with this article, he can be prosecuted as an accessory to the crime.
2- According to Article 311 of the Criminal Procedure Law approved in 1392 and according to what was stated in paragraph 1, the prosecution of the holder of a business card as an accessory to a tax crime is under the jurisdiction of the court that has the jurisdiction to prosecute the charge of the perpetrator of the crime and in the assumption that a person has committed a tax crime by using a business card in several different jurisdictions, the competent authority to charge him is determined according to the provisions of Article 310 of the Criminal Procedure Law, and the same authority is competent to deal with the charge of the holder A business card is an accessory to committing a tax crime
This post is written by shadmanamini