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Tax Fraud (General State Taxes Act)


The offences qualifying as tax fraud are specified in Sections 68 and 69 of the General State Taxes Act. These include failure (intentionally or otherwise) to comply (or comply promptly) with tax obligations, such as the duty to provide information and the duty to maintain and retain records. Failure, intentionally or otherwise, to file a correct tax return (or to file a return by the scheduled date) also constitutes a criminal offence.


When defending such cases it is important to align the tax procedure with the criminal case. Clients benefit from our firm being able to handle with both procedures.