The basic fiscal offenses include: non-disclosure of the subject or tax base (Art. 54 of the Code of Penal Code), fiscal fraud (Art. 55 of the Code of Penal Code) and tax fraud (Art. 56 of the Code of Penal Code).
The offense of concealing income occurs when a taxpayer who, by evading taxation, does not disclose to the competent authority the subject or base of taxation or does not submit a declaration, thus exposing the tax to depletion. This offense is punishable by a fine or imprisonment.
Firmanctwo, in turn, by using the name and surname, name or company of another entity in order to conceal running a business on its own account or the actual size of this activity, which reduces the tax. In this case, the threat of a penalty is a fine or imprisonment for up to 3 years.
On the other hand, tax fraud occurs when a taxpayer who submits a declaration or declaration to the tax authority, other authorized authority or the payer, provides a falsehood or conceals the truth or fails to fulfill the obligation to notify about the change of data covered by them, thus exposing the tax to depletion. Such an act is punishable by a fine or imprisonment.
[Legal status as at 18/08/2020]