02.07.08

An honest taxpayer most likely will never have to deal with police regarding his taxes. However, circumstances of life may be very different and a police officer at a routine questioning may find tax violations an organization has committed.

A Federal Arbitration Court has declared that evidence received in the process of investigation may be used in court. Moreover, the court ruled the evidence is valid regardless of weather it was gathered in compliance with article 90 of the Tax Code, which regulates how tax officers must gather evidence. Since the police officer is not a tax officer, he need not abide by the regulation. At the same time, the court explained that data received during an investigation is viewed as information regarding the source of the fact, not as evidence.

(Resolution # Ф04-2384/2008(3544-А27-25) from May 21, 2008 of the Federal Arbitration Court of the West-Siberian region)

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