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Discounts for tax evaders: additional funds for the budget or a way to abuse. Explanation of the lawyer

The Verkhovna Rada of Ukraine plans to introduce a 50% discount for people who have violated the rules of military registration and legislation on defense, mobilization training and mobilization. However, this applies only to those who voluntarily admit their violation and pay a fine from the TCC. This is stated in draft law No. 12093. The Verkhovna Rada Committee on Law Enforcement recommended approving this document in the first reading.

Some important data. For example, according to the Judicial and Legal Newspaper, more than 6 million citizens liable for military service have not updated their contact information, including phone numbers, emails, and current residential addresses, which was a requirement of the law on enhanced mobilization.

As a reminder, violation of the rules of military registration is punishable by a fine of UAH 17,000 to 25,500. This includes, in particular, failure to appear when summoned, refusal to register for military service, refusal to undergo a military medical examination, etc. However, the government proposes to allow citizens to pay only 50% of the minimum fine under the relevant articles. Thus, instead of UAH 17,000, they will be able to pay only UAH 8,500. Importantly, this discount will be available only to those who apply to the territorial recruitment centers (TCCs) on their own initiative and to those who are offered to pay such a voluntary fine at the TCC itself.

According to the authors of the draft law, this should encourage citizens liable for military service to fulfill their civic duty, comply with the rules of military registration, and help replenish the state budget with fines. However, Komersant ukrainskyi investigated whether everything is really as simple and transparent as Ukrainian lawmakers present it.

“A good marketing move by the state”

In an exclusive commentary for , lawyer Igor Feshchenko assessed the bill as a good marketing ploy by the state to replenish the state budget. He also emphasized that such an initiative could help the government solve financial issues.

“I consider this draft law to be a competent marketing ploy from the state to replenish the state budget, while on the other hand, it is a consequence of the failed implementation of Law No. 3696-IX of excessively high fines for violating the rules of military registration of up to UAH 25,500,” the lawyer said.

In general, the draft law proposes to allow violators of the military registration rules to pay at least 50% of the fine (at least UAH 8,500), while, according to Feshchenko, the decision on the administrative offense case will not be sent to the executive service to block the accounts of violators and forcibly transfer funds from them to the account of the TCC and JV.

“However, for this to happen, the Verkhovna Rada may impose several conditions: the violator must independently recognize himself as a “violator”, i.e. submit an application for consent to prosecution, and after the decision on the administrative offense is made, he must pay 50% of the fine within 10 calendar days from the date the decision comes into force,” the lawyer explains.

The main risks of the draft law and what it has to do with transfer pricing and joint ventures

Feshchenko also draws attention to the risks associated with the implementation of this draft law.

“The draft law allows the employees of the TCC and JV not to send a decision in the case of an administrative offense. This may become a way to abuse,” adds Igor Feshchenko.

He noted that failure to send the resolution to the violator may result in the inability to pay the fine within the established time limit and, as a result, in the recovery of the full amount of UAH 17,000.

According to the lawyer, the new draft law can become a powerful tool for replenishing the budget, but its implementation will depend on compliance with the conditions and integrity of the TCC employees.

“This may cause certain abuses, which will exclude real opportunities for those who are trying to remedy the situation,” the lawyer notes.

How will the trials go?

According to lawyer Ihor Feshchenko, such cases will be considered in private, and the main evidence will be information from the Unified State Register (USR) of conscripts, persons liable for military service and reservists. And such changes, he said, could complicate the situation for those liable for military service.

“Even valid reasons or reports of circumstances that prevented the arrival will not block the possibility of not drawing up a protocol for a person,” Feshchenko said.

The protocol will not be drawn up in cases where the person has filed a statement in which he or she does not dispute the violation and agrees to be brought to administrative responsibility in his or her absence.

“However, if the person disputes the committed offense and the fine imposed on him or her during the issuance of the resolution, the protocol must be drawn up,” the lawyer emphasizes.

An administrative offense case is considered within fifteen days from the date of receipt of the protocol and other case materials by the authority. However, it is planned to reduce this period to three days if a person pleads guilty. In the event of an offense, the person will be able to apply to the TCC and the JV with a statement of recognition, and a decision will be issued within three days.

The main warnings from lawyers

At the same time, Feshchenko expresses doubts about checking the receipt of the paid fine, because if the fine is paid within 10 calendar days from the date of entry into force, the resolution is considered to be executed.

“However, I’m not sure how they will verify the receipt of the fine payment. The resolution may be sent to individuals, but it is not mandatory. In case of non-payment of the fine within 30 days, the resolution is subject to enforcement,” summarizes Feshchenko.

In general, according to the lawyer, reduced fines for violations of military registration may be a compromise for many citizens, allowing the government to resolve financial issues. However, it is important to keep in mind that this step was also a consequence of the ineffectiveness of previous legislative initiatives that provided for excessively high fines. And the closed consideration of cases and the possibility of not drawing up protocols in cases where a person has filed an application may negatively affect the legal protection of citizens. At the same time, the possible non-transparency of the process may cause additional difficulties and injustices in bringing to administrative responsibility.

Author – Daryna Glushchenko