In the investigation of crimes, a wide variety of investigative actions are used, each of which is clearly regulated by law. The seizure of documents is no exception, but there are many nuances and trifles, knowing which you can fully understand the essence of the phenomenon. Article 183 of the Code of Criminal Procedure outlines what the grounds and procedure for such an investigative action are.
General characteristics of the notch
The seizure of documents is the actions of the investigator or interrogator, which consist in the seizure of documents that are relevant to the criminal case from the premises, territories or areas. The peculiarity is that a preliminary search is not required, officials already know where the documents are and simply seize them. Permission to carry out this investigative action is given by a higher official or authorized body, only with it you can begin the seizure process. Withdrawal can be carried out both voluntarily and with the use of coercion, a note is made in the minutes about this, but this fact does not affect the fact of the removal.
The main objective of the action is to seize from a particular person in the exact place the document that the investigation needs. Please note that in the Code of Criminal Procedure the seizure of documents is not indicated in a separate article, there are general provisions on seizure, which also refer to objects, not only documents.
Excavation conditions
Article 183 indicates the conditions under which a seizure should be made as a general rule. There are those who do not emphasize the essence of the seizure as an investigative action, but there are others - they distinguish it from other investigative actions. General conditions for excavation:
- The action must be necessary, that is, the document must be important and it is impossible to get it in any other way.
- Only those documents that are relevant to a particular criminal case can be recovered. The decision to conduct an investigative action must reasonably explain why it is necessary, referring to the circumstances of the criminal case.
Conditions distinguishing a notch from other actions
These conditions, unlike the previous ones, are also the grounds for the seizure of documents. Often this action is confused with a search in which documents and objects are also seized. The difference lies in the following provisions:
- The place in which the object is located should be clearly known. The essence of the action is that officials arrive at a particular room, know where the documents are, seize them and leave the territory.
- The investigation should be aware of the person who contains the documents necessary for the seizure. This condition is similar to the previous one.
Production permit
As mentioned earlier, the seizure is preceded by an investigator’s decision. It explains what specific documents need to be removed, why they are so important for the case, for what particular case they are important, who will be seized. The presence of such a document is a general rule from which there are exceptions. If it comes to arriving at home, a court permit is required. That is, if the investigator goes to the dwelling in which people live, he needs to take permission from the court. It is his investigator who shows the tenants. The law allows seizure at a pawnshop only with the permission of the court, but this is more about items, so we will not pay much attention to this provision.
Secret Documents
The seizure of documents in a criminal case may involve state or any other secret, which is protected in a special order. This also includes documents that contain information about deposits, accounts of citizens, statements of credit organizations and banks. The seizure of documents transmitted via mail or telegraph is also carried out in a special manner.
- First of all, the investigator draws up a petition, which indicates the grounds for the seizure, the importance and necessity of the documents that will be seized in the process. It is necessary to refer to the norms of the law, as well as to the actual circumstances of the case under investigation.
- Submission of petition to court and consideration. At this stage, the court assesses the need for the seizure, especially when it comes to secrecy. Based on the results of the consideration, a decision is made.
- The court also makes a decision, if permission is given to conduct a seizure, the investigator is sent with him to the place.
Notch Elements
There are several elements that an investigator or inquiry officer must carry out when carrying out an investigative action. If one of the elements is violated or is absent altogether, the evidence obtained in the process can be considered inadmissible, and in court this line of accusation will be destroyed.
- Arrival at the place or to the person who has the document. Seizure of all necessary documents. You can not take something that is not specified in the permit for the seizure, everything is done strictly in order.
- After the document is withdrawn, it is necessary to show it understood. If necessary, they can leaf through the paper, if there are a lot of them. The seizure of documents is often done with the participation of other persons, for example, the one who is seized. The interrogator or investigator must show the documents to all participants.
- Drawing up a protocol in which all details are indicated and seized documents are described, it is indicated whether an action was voluntarily or forcibly taken. The data of the person from whom the papers were seized is also recorded, the packaging and the fact of seizure are described.
- After the object is properly packed and sealed, you must put your signatures on the interrogator or investigator next to the seal. Signatures of the person whose seizure is made, as well as witnesses are also affixed. A recess protocol is filled out , in which, again, signatures of all participants are placed.
Protocol
As we noted, a protocol is drawn up based on the results of the seizure of documents and objects. Depending on the nature and details of the investigative action, the name of the document is specified. For example, if we are talking specifically about documents, the heading says "protocol for the production of seizure of documents." Next, the place and date of preparation of the document, the rank and position of the investigator, as well as the surname and initials are put. After that, data of witnesses and other participants in the process are indicated. A reference is made to the decision that allowed the seizure, and we do not forget about the rule of law that permits the conduct of investigative actions. After which the investigator describes in detail what, in what order and how it was seized. It is necessary to describe the documents and note that they are all packed and sealed. After which all participants put their signatures. The protocol for the seizure of documents is considered ready, it can subsequently be sewn into the case file.
Tax audit
Not only investigators and interrogators have the right to conduct investigative actions, tax officials have the right to seize documents. We will not describe in detail the types of tax audit. We are exclusively interested in visiting, because within the framework of it, the seizure of documents is possible. During the on-site audit, tax authority employees travel to the location of the taxpayer. The decision to conduct such an audit is made by the head of the tax authority, and signs the resolution. That it is the basis for the audit. If we are talking about a seizure, you need to draw up a separate decree on the production of seizure, which is also signed by the head. In a tax audit, the seizure of documents is a fairly frequent phenomenon, but these actions are completely different, so a separate permit is required. Otherwise, evidence will be declared inadmissible, which means that the prosecution will be reduced to zero.
Grounds for seizing documents by tax authorities
In the system of tax authorities, the Letter of the Federal Tax Service is in force, which was issued on July 17, 2013 No. AC-4-2 / 12837. It establishes clear cases when the seizure of documents by tax authorities may be carried out.
- If employees have reason to believe that the taxpayer is hiding, destroying, replacing, or correcting genuine documents, issuing fake acts and reports for verification. Because of this, a full-fledged on-site inspection cannot be carried out, which means that employees can carry out a seizure in order to determine with the help of experts whether it is a fake or not, based on which to proceed.
- If the auditee refuses to provide the documents requested by tax officials. That is, the voluntary transfer of documents will not take place, which means that it is necessary to seize it by force.
- If the inspectors need to obtain documents for the examination, familiarization with the materials of the criminal case.
All these grounds are listed in the Letter and are legal grounds for the seizure of documents by the tax service.
Is a protocol drawn up in this case?
Despite the fact that the competence of the tax authorities is completely different from the internal affairs bodies, a protocol must be drawn up based on the results of the seizure. In the process, it is also necessary to involve witnesses, draw up a protocol for the same provisions that were described above. The document must be signed by all participants in the tax audit and seizure.
In the event that documents are seized, copies are made from them, which are transferred to the audited organization. If it is impossible to make and transfer copies, then the tax authority undertakes to return all documents after 5 working days from the date of seizure.
Removal from electronic media
Time passes, and modern technologies do not stand aside, a lot of information is stored not in a paper version, but in electronic. The legislator has foreseen this circumstance. Article 183 of the Code of Criminal Procedure states that in such a case, it is imperative to involve a specialist. If the owner of the information submits a request, copies of all documents to be seized under the supervision of a specialist must be made. Copying is made to an additional electronic medium, which is provided by the owner of the information. The law prohibits copying if it can create an obstacle to the investigation or destruction, damage to information. If a copy is made, a note is made about this in the protocol drawn up by the investigator. The procedure, grounds and conditions for the seizure of documents in electronic form remain unchanged and do not differ from the general order.
Conclusion
Such an investigative action as the seizure of documents is important and becomes more and more popular over time, when the level of economic crime is constantly increasing. The legislator needs to regulate in more detail and detail the procedure for the seizure of electronic documents. We helped you understand the grounds, conditions, order and features of the production of seizures by both employees of internal affairs bodies and tax authorities. Despite the different scope of work, both of them are authorized to make a seizure.