Forensic task
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Practice 4
By decision of the investigator, a forensic tax examination was appointed based on the materials of criminal case No. 000004, initiated on the grounds of a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation, on the fact of the evasion of the management of Delta LLC from paying the unified social tax for 2007.
Preliminary investigation found that the company OOO "Delta" in 2007. carried out activities for the construction, overhaul and reconstruction of facilities on the territory of the Admiralteysky district of St. Petersburg.
The management of LLC "Delta", accruing in 2007. wages for the team of finishers for the work performed, did not calculate the amount of unified social tax for 2007 from the accrued payments. At the same time, the accounting records of Delta LLC reflect the calculation of wages only for the foreman of the finishers, Myshkin Yu.V.
During the preliminary investigation, the director of Delta LLC Kolpin A.Yu. a notebook was confiscated, which contained information on salary accruals in 2007. to all members of the finishing team: Ivanov A.A., Parko V.V., Simkov R.A., Lanich K.K., Asnov E.V., Gagin A.A.
During interrogations Ivanov A.A., Parko V.V., Simkov R.A., Lanich K.K., Asnov E.V., Gagin A.A. showed that it is valid during 2007. as part of a team of finishers, worked at the construction sites of Delta LLC, received wages from the director of Delta LLC Kolpin A.Yu.
For the money received, they signed in the notebook of Kolpin A.Yu. , each against his last name.
The investigator asked the expert for permission:
1. Is it reflected in the book of payroll of Delta LLC for 2007? information of "draft notes" from the notebook of the director of LLC "Delta" Kolpin A.Yu. on wages to members of the finishing team: Ivanov A.A., Parko V.V., Simkov R.A. and etc.? If not, how did this affect the calculation of the unified social tax (UST) by Delta LLC?
For the production of a forensic tax examination, materials of criminal No. 000004 were submitted:
• Payroll book of Delta LLC for 2004-2006. for 320 liters;
• General ledger of OOO Delta for 2007, 101 sheets;
• Certificate of state registration of LLC "Delta" No. 12125568 series 25 dated July 19, 2002, 1 sheet.
Assignment questions:
1. Do the questions put to the experts´ permission meet the basic requirements for the wording of questions?
2. Are the materials submitted for the examination sufficient for giving an opinion?
3. What will be the type of conclusions on the questions posed (categorical, probabilistic, not possible), provided that no more materials are submitted for research?
By decision of the investigator, a forensic tax examination was appointed based on the materials of criminal case No. 000004, initiated on the grounds of a crime under Part 1 of Art. 199 of the Criminal Code of the Russian Federation, on the fact of the evasion of the management of Delta LLC from paying the unified social tax for 2007.
Preliminary investigation found that the company OOO "Delta" in 2007. carried out activities for the construction, overhaul and reconstruction of facilities on the territory of the Admiralteysky district of St. Petersburg.
The management of LLC "Delta", accruing in 2007. wages for the team of finishers for the work performed, did not calculate the amount of unified social tax for 2007 from the accrued payments. At the same time, the accounting records of Delta LLC reflect the calculation of wages only for the foreman of the finishers, Myshkin Yu.V.
During the preliminary investigation, the director of Delta LLC Kolpin A.Yu. a notebook was confiscated, which contained information on salary accruals in 2007. to all members of the finishing team: Ivanov A.A., Parko V.V., Simkov R.A., Lanich K.K., Asnov E.V., Gagin A.A.
During interrogations Ivanov A.A., Parko V.V., Simkov R.A., Lanich K.K., Asnov E.V., Gagin A.A. showed that it is valid during 2007. as part of a team of finishers, worked at the construction sites of Delta LLC, received wages from the director of Delta LLC Kolpin A.Yu.
For the money received, they signed in the notebook of Kolpin A.Yu. , each against his last name.
The investigator asked the expert for permission:
1. Is it reflected in the book of payroll of Delta LLC for 2007? information of "draft notes" from the notebook of the director of LLC "Delta" Kolpin A.Yu. on wages to members of the finishing team: Ivanov A.A., Parko V.V., Simkov R.A. and etc.? If not, how did this affect the calculation of the unified social tax (UST) by Delta LLC?
For the production of a forensic tax examination, materials of criminal No. 000004 were submitted:
• Payroll book of Delta LLC for 2004-2006. for 320 liters;
• General ledger of OOO Delta for 2007, 101 sheets;
• Certificate of state registration of LLC "Delta" No. 12125568 series 25 dated July 19, 2002, 1 sheet.
Assignment questions:
1. Do the questions put to the experts´ permission meet the basic requirements for the wording of questions?
2. Are the materials submitted for the examination sufficient for giving an opinion?
3. What will be the type of conclusions on the questions posed (categorical, probabilistic, not possible), provided that no more materials are submitted for research?
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