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המרת כתב אישום בקנס מנהלי

ישנן שורה של עבירות מס אשר נחשבות עבירות "טכניות", עבירות מס אשר מבוצעות על ידי מפר החוק ללא כל כוונה פלילית להתחמק מתשלום מס. מדובר בעבירות אשר מוטלת בגינן סנקציה עונשית המשרתת תכליות של הרתעת הציבור ועברייני מס וכן מניעה של הישנות העבירות על ידי מבצע העבירה. תחילת הטיפול בעבירות מס מנהליות יהיה במשרדי פקיד שומה אזרחי או ממונה מע״מ.

לאחר גילוי עבירה מנהלית, יזומן הנישום לבדיקת העניין במשרדי מס הכנסה או מע״מ, כדי לאפשר לו להשמיע טענותיו. שימו לב, יכול שמדובר בחקירה באזהרה – חקירה במע״מ או חקירה במס הכנסה, אשר מומלץ בכל לשון לפנות ולהיוועץ במשרד עורך דין מיסים אשר יפעל להגן על זכותכם שמא תפלילו עצמכם בעבירות פליליות מבלי להבין את משמעות דבריכם או מעשיכם.

אם נערכת בדיקה של רשויות המס בעניינכם מומלץ לפנות ולבקש מהמייצג להגיע לבדיקת העניין מול רשויות המס, בטרם תגיעו אתם. ככל שההסברים של הנישום או של מייצגו אינם מספקים – ניתן להטיל קנס מנהלי.

הטלת הקנס המנהלי תהיה באמצעות הודעת קנס המפרטת את שם מבצע העבירה, העובדות אשר מהוות את העבירה, ציון הוראות החוק הרלוונטיות, סכום הקנס לתשלום ומועד התשלום.

כל עבירה שבצידה קנס מנהלי, נחשבת לעבירה טכנית שרשות המיסים רואה כעבירה פחות חמורה מזו הפלילית, אך עדיין כעבירה לכל דבר ועניין, שיש להיענש עליה לטובת ההרתעה העתידית של עברייני מיסים פוטנציאליים וכן לטובת מניעת הישנות של המקרה על ידי אותו מבצע עבירה.

אילו עבירות מס טכניות קיימות ?

  1. אי הגשת דוחות תקופתיים לשלטונות מע״מ.  
  2. אי הגשת דו"חות מס שנתיים.
  3. אי רישום תקבולים.
  4. מי שסירב או נמנע למסור ידיעה, מסמך, פנקס או דוגמה שהוא חייב למסרם, לאחר שנדרש לעשות כן.
  5. מי שסירב או נמנע להתייצב לחקירה לאחר שנדרש לעשות כן.
  6. מי שלא ניהל פנקסי חשבונות או רשומות אחרות שהיה עליו לנהל.
  7. מי שלא מילא הצהרת הון או הגיש הצהרת הון במועד.
  8. מי שלא ניכה מס במקור.

לכל אחת מעבירות אלה קיים קנס מנהלי בשיעור מסוים שנקבע כנגד מבצעי העבירה. הסכום משתנה משנה לשנה על ידי רשות המסים, בהתאם למאמצי האכיפה שהיא מנסה להחיל. על כן אם ביצעתם את אחת או יותר מהעבירות הללו, רשות המס תפנה אליכם בבקשה לקבל את הסכום הנקוב בצד העבירה או העבירות.

האם ניתן לבטל קנס מנהלי?

תובע מוסמך לבטל קנס מנהלי אם הוגשה בקשה בנדון, כאשר החוק קובע מהן הנסיבות בהן יבוטל הקנס:

  • העבירה לא נעברה.
  • העבירה לא נעברה בידי מי שקיבל את הקנס.
  • אין עניין ציבורי להמשך ההליך המנהלי. היעדר עניין ציבורי יכול להיות בנזק משמעותי שייגרם לנקנס במידה ולא יבוטל הקנס.

לאור האמור, במידה והוטל עליכם קנס מנהלי פנו אל עורך דין מס הכנסה או עורך דין מע״מ לצורך בחינת עניינכם ואפשרות ביטול הקנס.

בקשה להישפט

ביקש העבריין להישפט, יועבר התיק למחלקת החקירות ולאחר סיום החקירה התיק יועבר לתובע על מנת להגיש כתב אישום, כאשר הכלל במקרה כזה הוא הגשת כתב אישום, אלא אם התובע השתכנע שאין מקום להגיש כתב אישום, מטעמים מיוחדים.

שימו לב, במידה וביקש העבריין להישפט על העבירה, הכלל הוא הגשת כתב אישום, כאשר הימנעות מהגשתו הינה מטעמים מיוחדים. לכן, יש לחשוב ולשקול היטב האם נכון להגיש בקשה להישפט על עבירה מנהלית, שכן בקשה זו תביא בסבירות גבוהה להעמדתכם לדין פלילי, ובמידה ותורשעו – כתם של הרשעה פלילית ילווה אתכם שנים רבות ואף ענישה פלילית בבית המשפט אשר עלולה לכלול, בין היתר, סנקציות כלכליות.

משרד עורכי דין מוביל לייצוג בתחומי במס.

נוסף על כך, במקרים המתאימים, כפי שפורטו לעיל, יועבר הטיפול ליחידת החקירות, אשר תחקור את הנישום תחת אזהרה ותשקול הגשת כתב אישום בגין העבירה, וזאת כאשר חומרת העבירה מצדיקה זאת.

במידה והוגש כנגדכם כתב אישום בעבירות מס, מומלץ לפנות אל משרד עורכי דין מיסים מנוסה אשר יפנה לרשויות המס ויפעל להמרת כתב האישום והאשמות הפליליות כנגדכם בקנס מנהלי.

האמור במאמר אינו מובא כתחליף לקבלת יעוץ משפטי של עורך דין והוא מהווה מידע כללי בלבד, אשר אינו מהווה ייעוץ משפטי מחייב ואין להסתמך עליו בכל צורה שהיא.

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