of April 23, 2013 No. 197-0-2-13/11
The Ministry of Justice considered your address about provision of explanation concerning prescriptive limits for release from criminal liability and within competence reports the following.
According to provisions of Articles 6, 19 Constitutions of Ukraine public authorities perform the powers in the limits set by this Constitution and according to the laws of Ukraine. Public authorities, their officials shall act only on the basis, within powers and method which are provided by the Constitution and the laws of Ukraine.
Please note that article 59 of the Constitution of Ukraine affirms the right of everyone to legal assistance. For providing the right to provision of legal assistance in case of permission of cases in courts and other state bodies in Ukraine the legal profession is effective.
According to provisions of article 19 of the Law of Ukraine "About legal profession and lawyer activities" lawyers, in particular, provide legal information, consultations and explanations according to legal issues.
At the same time according to the procedure of informing we note that according to provisions of part one of article 212 of the Criminal code of Ukraine (further - UK of Ukraine) for the intentional tax avoidance, the charges (obligatory payments) which are logging in the taxation, entered in the procedure established by the law made by the official of the company, organization, organization irrespective of pattern of ownership if these acts led to the actual not receipt in budgets or the state trust funds of means in considerable sizes, provides responsibility in the form of penalty from one thousand to two thousand not taxable minima of the income of citizens or deprivation of the right to hold certain positions or to be engaged in certain activities for a period of up to three years.
According to provisions of part two of article 12 UK of Ukraine crime of small weight is the crime for which custodial sanction for the term of no more than two years or another, softer, punishment, except for primary punishment in the form of penalty of more than three thousand not taxable minima of the income of citizens is prescribed.
In case of crime execution of small weight for which punishment less strict is prescribed than restriction of freedom, person is exempted from criminal liability if from the date of making of crime by it and about day of the introduction of sentence in legal force there passed two years (Item of 1 part one of article 49 UK of Ukraine).
The procedure for criminal proceedings in the territory of Ukraine is determined only by the penal procedural legislation of Ukraine (part one of Article 1 of the Criminal Procedure Code of Ukraine (further - the Code of Criminal Procedure of Ukraine)).
At the same time according to provisions of part one of article 286 Code of Criminal Procedure of Ukraine release from criminal liability for making of criminal offense is performed by court.
The deputy minister - the chief of staff
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