ATTORNEY - PT. 212 OF THE CRIMINAL CODE OF UKRAINE -

Criminal liability under article 212 of the Criminal code of Ukraine is incurred for willful evasion of payment of taxes, duties and other mandatory payments.

Liability in accordance with article 212 of the criminal code can occur only if the aggregate of the mandatory conditions when:
not paid taxes, charges, other obligatory payments included in the tax system and introduced in the manner prescribed by law;
the object of taxation provided in the relevant law;
the payer of a tax, collecting, other obligatory payments specified as such in the relevant law;
the mechanism of collection of taxes and duties (mandatory payments), their rates and tax benefits determined by the taxation laws.

According to article 212 of the criminal code liability for evasion of taxes, duties and other mandatory payments included in the tax system introduced in accordance with the law and shall be credited to the budgets of state or trust funds shall occur only in the case when the act is committed intentionally.

The motive for the last qualification does not matter.
This article provides for criminal liability not for the fact of non-payment within the prescribed period taxes, duties and other mandatory payments, and for willful evasion of payment. In this regard, the court must establish that the person had the intention not to pay any payable taxes, duties and other obligatory payments in full or some part of them.

About the presence of intent on evasion of taxes, duties and other mandatory payments may indicate, for example: the lack of tax accounting or keeping him with violation of the established order; the distortion in the accounting or reporting documentation; neoprihodovanii the cash received for the execution of works or provision of services; maintaining dual (formal and informal) accounting; the use of Bank accounts, which are not notified authorities of state tax service; overstatement of actual expenses included in cost of sales.

It is essential to distinguish evasion from payment of obligatory payments and deferred payment in the absence of intent to non-payment. The person had no intention to evade payment of such payments and has not paid them for other reasons, may be attracted only to statutory liability for violations of tax laws related to the calculation and payment of these payments.