Civil liability for tax evasion of business managers with a factitive invoices from the perspective of jurisprudence and law

With the implementation of the VAT law from the second half of 2008, the purchase and sale of face invoices for tax evasion was also used by some managers of commercial companies, which in addition to being a crime in tax laws, It can also be considered as an example of illegal seizure of government funds and property and can be pursued through judicial authorities, and if this action also leads to damage, the damage can be claimed. What is at issue in this article is the civil liability of the managers of commercial companies who buy and sell factitive invoices in order to avoid paying taxes.

This research has been collected using data collected from various sources, including books, articles, scientific, specialized and reputable scientific sites, and taking notes from them on a theoretical (analytical and descriptive) basis.Ethical considerations: In all stages of writing the present study, while respecting the originality of the texts, honesty and trustworthiness have been observed.

If the managers of commercial companies buy or sell formal invoices in order to avoid paying taxes and this action causes material, moral and economic losses to the commercial company, employees, shareholders and third parties, this The act is considered a crime and according to the general rules of civil liability as well as jurisprudential rules, the importers of damages to the injured parties have civil liability and are required to compensate the damages.

Some managers of commercial companies to avoid paying taxes, buy and sell formal invoices, this action in addition to being a crime in tax laws that penalize the company from one or more business activities or ban on issuance Some commercial documents, for a period of six months to two years, can also be subject to the illegal seizure of government funds and property. With the filing of a lawsuit by the Tax Affairs Organization in the judicial authorities and the issuance of a court ruling, the material, moral and economic losses that may be incurred include: payment of tax penalties, damage to the reputation, credibility and reputation of the company, announcing the company as Modi has no credit in the tax system and the company is banned from some activities. Therefore, the damage caused by the perpetrators of losses can be claimed. The civil liability of such managers can be justified from the perspective of general rules of civil liability as well as jurisprudential rules such as the rule of causation, loss and no harm.