Tax evasion crime lawyer provides legal support in tax audit, prosecutor's investigation and criminal case processes carried out within the scope of the Tax Procedure Law. Since these files have both tax law and criminal law dimensions, they require technical knowledge and careful file tracking.
Due to the density of companies, freelancers and commercial enterprises in Istanbul, criminal files arising from false invoices, book hiding, accounting fraud and tax audits come to the fore frequently. Therefore, it is important to get the right legal support from the beginning of the process.
What is Tax Evasion Crime?
The crime of tax evasion is committing fraudulent behavior in books, records, documents or declaration processes in violation of tax laws. These crimes are regulated in Article 359 of the Tax Procedure Law No. 213.
Tax evasion does not only mean underpayment of tax. In case of fraudulent acts listed in the law, criminal investigation and criminal case may be brought to the agenda.
In which law is the crime of tax evasion regulated?
Tax evasion crimes are regulated in Article 359 of the Tax Procedure Law No. 213. This article includes acts such as accounting fraud, hiding books and documents, issuing false documents, using forged documents and interfering with payment recording devices.
VUK Article 359 stipulates different prison sentences depending on the type of act. Therefore, which act is accused in the file is decisive in terms of the scope of the punishment and defense strategy.
What Does a Tax Evasion Lawyer Do?
The tax evasion crime lawyer evaluates the file during the tax inspection and criminal investigation stages. The tax technique report, tax crime report, opinion, book records, invoices, bank transactions and the reality of the commercial relationship are examined together.
At the criminal trial stage, issues such as the elements of the crime, intent, legality of the evidence, the requirement for opinion, expert reports and the statute of limitations are important for the defense. In this process Istanbul criminal lawyer Getting support can reduce the risk of loss of rights.
What are the crimes within the scope of VUK 359?
More than one act of smuggling has been regulated within the scope of VUK Article 359. Each of these acts is examined with different evidence and different legal evaluations.
| Verb | Brief Description |
|---|---|
| accounting trick | Untrue transactions in books and records |
| Opening a fake account | Creating accounts on behalf of non-real persons |
| Hiding notebooks and documents | Failure to submit existing books and documents during the examination |
| Misleading document due to its content | Misrepresentation of amount or nature even though it is a real transaction |
| Forging documents | Preparing documents as if there was a transaction that did not actually exist |
| Using fake documents | Using a fake document in a commercial or tax transaction |
| Unauthorized document printing | Printing or using documents without an agreement with the Ministry |
| Interference with payment recording device | Technical interventions that will enable unregistered sales |
What is the Crime of Fake Invoice?
A fake invoice is a document that shows the purchase of goods or services that are not actually purchased. This situation, also known as "nylon invoice" in practice, is one of the most frequently encountered tax evasion allegations within the scope of VUK Article 359.
Creating fake invoices and using fake invoices can be evaluated separately. For this reason, the legal status of the person who issues the invoice and the person who uses it may not always be the same.
Difference Between Fake Document and Misleading Document
The fake document shows a transaction that does not actually exist. For example, issuing an invoice for a service that was never received may be subject to a false document claim.
There is a real transaction in the document that is misleading due to its content; but the amount, nature or content is shown untrue. This distinction is important in terms of the nature of the crime and the amount of punishment.
Crime of Hiding Books and Documents
The crime of hiding books and documents may come to the fore if the books and documents whose existence is proven are not presented during the tax audit. The most important point in this crime is whether the requested documents actually exist and whether they were requested properly.
Written requests made by persons authorized for tax inspection, notification records and submission period should be carefully examined for defense purposes. Irregular or incomplete notification may affect the course of the file.
What Does Accounting Fraud Mean?
Accounting fraud is making false transactions in books and records. Unregistered transactions, fake accounts, double books or unrealistic records aimed at reducing the tax base can be evaluated in this context.
However, not every accounting error constitutes a tax evasion crime. Error, negligence, technical deficiency and intentional fraudulent behavior should be distinguished from each other.
Difference Between Tax Avoidance and Tax Evasion
Tax avoidance is reducing the tax burden within the possibilities provided by law. Lawful tax planning does not constitute a crime on its own.
Tax evasion may result in hiding or underpayment of taxes through illegal and fraudulent behavior. This distinction is especially important in companies' tax planning processes.
How Does the Tax Review Process Work?
Tax evasion allegations often begin with a tax audit. Tax inspectors or persons authorized to examine examine books, documents, invoices, bank records and data regarding commercial relations.
As a result of the examination, a tax technique report and a tax crime report can be prepared. The content of these reports may be decisive in terms of criminal investigation and possible litigation.
Why are Tax Crime Report and Opinion Important?
Tax crime report and opinion are important documents in tax evasion files. Deliberation is a stage that should be taken into consideration in terms of the procedure of criminal proceedings.
There must be harmony between the act alleged in the opinion and the incident described in the indictment. Otherwise, discussions may arise regarding the right to defense and the limits of the trial.
How Does the Prosecutor's Office Investigation Begin?
An allegation of tax evasion may become the subject of an investigation through a tax inspection report, opinion, denunciation or other notification to the prosecutor's office. The prosecutor's office collects evidence and takes the suspect's statement if deemed necessary.
At this stage, it is important to evaluate the scope of the file before giving a statement. Incomplete or erroneous statements may have consequences against the defendant in the subsequent criminal case.
What evidence is used in a tax evasion case?
Evidence in tax evasion cases is often based on technical documents. For this reason, evaluation should be made not only in terms of criminal law but also accounting and tax law.
| Type of Evidence | Importance |
|---|---|
| Tax inspection report | It forms the technical basis of the claim. |
| tax crime report | It may be the basis for a criminal investigation. |
| Invoices and commercial documents | Indicates whether the transaction is real or not. |
| Books and records | It enables the accounting system to be examined. |
| Bank transactions | It can support payment and business relationship. |
| BA-BS forms and e-documents | Comparison can be made with counterparty records. |
| Witness statements | It can be used in terms of the reality of the commercial relationship. |
| expert report | Provides technical financial evaluation. |
Reality of Commercial Relationship in Fake Invoice Files
One of the most important issues in fake invoice claims is whether the goods or services subject to the invoice were actually purchased. Delivery documents, delivery notes, bank payments, contracts and correspondence become important at this point.
The fact that the other party of the invoice is problematic does not always indicate the user's intent. For this reason, it should also be evaluated whether the person using the invoice knows the commercial relationship and whether he or she has good intentions in the transaction.
Intent in Tax Evasion Crime
Intent is an important element in tax evasion crimes. The person must knowingly and willingly prepare or use false documents or conceal books.
Accountant error, commercial confusion, lack of documents or internal organization disorder do not necessarily mean smuggling intent. Therefore, intent must be evaluated with concrete evidence.
Responsibility of Company Officials
In cases of tax evasion allegations, an investigation may be carried out against the company manager, board member, company partner, accounting officer or de facto manager. However, having a title alone may not be sufficient for criminal liability.
Criminal responsibility is personal. For this reason, actual authority, signature on the document, transaction instruction, division of duties within the company and connection with the incident should be examined separately.
Is the Accountant Responsible?
The accountant's liability is evaluated according to the characteristics of the concrete case. There is a significant difference between an accountant simply recording documents and knowingly participating in the fraud process.
Therefore, if there is an allegation about an accountant, financial advisor or in-house finance personnel, the job description and actual contribution should be carefully examined.
Effective Repentance and Payment in Tax Evasion Crime
Some payment and discount arrangements may come to the fore within the scope of VUK Article 359. Penalty reduction can be discussed if taxes, late interest, late payment interest and penalties are paid at certain stages.
However, this process is not applied the same in every file. Before making a payment, granting a waiver, or determining a defense strategy, both the tax and penalty aspects of the file should be evaluated together.
In which court is the tax evasion case heard?
Criminal proceedings for tax evasion crimes are carried out in the competent criminal courts. The competent court is determined according to the nature of the file, the nature of the crime and the scope of the indictment.
In Istanbul, these cases can be heard in the European Side or Anatolian Side courthouses, depending on the situation and jurisdiction rules. When evaluating authority, the company headquarters, the place of examination and the place where the act is alleged to have been committed are important.
Are Tax Court Cases and Criminal Cases the Same?
The case heard in the tax court is different from the case heard in the criminal court. While assessment, tax loss penalties and administrative fines are discussed in the tax court; Criminal charges that require imprisonment are evaluated in the criminal court.
However, the two processes can influence each other. For this reason, it is important to follow the tax court file and the criminal case together.
How to Defend a Tax Evasion Case?
While preparing the defense, not only the accusation in the indictment, but also the tax inspection report and supporting documents should be considered. The authenticity of invoices, proof of commercial relationship, payment records, delivery documents and internal task distribution should be evaluated together.
In addition, the condition of opinion, statute of limitations, chain crime provisions, favorable legal evaluation and legality of the evidence are also important parts of the defense. about this tax law lawyer Getting support can help the process run more smoothly.
Tax Evasion Crime Lawyer Support in Istanbul
Due to the intensity of commercial activities in Istanbul, tax evasion investigations often proceed through company records, e-invoice systems, bank transactions and many commercial documents. Because these files require technical review, they can be more complex than a regular criminal case.
Attorney Mehmet Emin Kurşun provides legal support in Istanbul for tax evasion crimes, fake invoices, hiding books and documents, criminal cases after tax audits and related tax disputes.
Things to Know Before Starting the Legal Process
Mistakes made at an early stage in tax evasion crimes can affect both the criminal case and the tax dispute. For this reason, the file should be evaluated as a whole before taking the statement, examination report, payment, waiver or defense steps.
It is difficult to establish a sound defense without examining company records, invoices, contracts, bank transactions and tax audit reports together. Prompt legal support for people facing tax evasion charges in Istanbul reduces the risk of loss of rights.
Frequently Asked Questions
What is the crime of tax evasion?
The crime of tax evasion is committing fraudulent behavior in books, records, documents or declaration processes in violation of tax laws. These crimes are regulated in VUK Article 359.
Which law regulates the crime of tax evasion?
Tax evasion crimes are regulated in Article 359 of the Tax Procedure Law No. 213.
Is it a crime to use fake invoices?
Yes. Using an invoice prepared as if there was a transaction that did not actually take place may constitute a crime within the scope of VUK Article 359 when the conditions are met.
What is the difference between a fake invoice and a misleading invoice?
There is no real transaction in the fake invoice. In a misleading invoice, there is a real transaction, but the amount or nature is shown incorrectly.
How does the crime of hiding books and documents occur?
If books and documents whose existence is proven are not presented during the tax audit despite a proper request, the crime of concealing books and documents may come to the fore.
Is there a prison sentence for tax evasion?
Yes. VUK Article 359 stipulates prison sentences that vary depending on the type of act. The amount of the penalty is determined according to the alleged act.
Is a tax loss penalty and a prison sentence the same thing?
No. Tax loss penalty is an administrative financial sanction. The prison sentence is related to the tax evasion case heard in the criminal court.
Is the company partner liable in a tax evasion case?
Being a company partner alone is not sufficient for criminal liability. Actual authority, connection with the transaction, signature and intent must be evaluated.
Can an accountant be held responsible for tax evasion?
The accountant's responsibility is determined according to the concrete event. Merely registering and knowingly participating in the fraud process are evaluated differently.
Why is tax evasion lawyer support important in Istanbul?
Tax evasion files in Istanbul generally involve extensive documentation, company registration and technical financial examination. Therefore, getting expert support in terms of both tax law and criminal law helps the process to be carried out correctly.
