Document flow exists at each enterprise, it is in paper form that the most significant operations in financial and economic turnover are reflected. However, it is documents that can become the object of search and seizure. The procedure for the seizure of documents is provided for by the criminal and administrative process. Customs and tax authorities also have the right to seizure.
Seizure of documents by the tax service
The Tax Code provides for the right for regulatory authorities to seize documents from legal entities when there are sufficient grounds for such action and there are suspicions that they may be destroyed or replaced. The procedure for the seizure of documents should be accompanied by a record of the seizure.
Withdrawal can only be carried out as part of an on-site tax audit. Before seizure, a decision is drawn up signed by the head of a specific tax service unit, which will carry out the seizure of documents. This decision is presented to the representative of the legal entity before the seizure procedure.
Customs Rights
Customs authorities, in accordance with the Tax Code, also have the right to seize documents. For such events, sufficient grounds are needed that a particular person has not paid taxes, which must be paid in connection with the movement of goods across the border.
A seizure is carried out and a seizure protocol is drawn up if there is reason to believe that the offender can destroy the documents or replace them with false ones, or simply hide them.
Seizure of documents in criminal proceedings
Documents may be seized at the stage of inquiry and preliminary investigation. For such cases, a search protocol, a seizure form is provided. A search and seizure may be carried out only on the basis of a decision of the inquiry officer or investigator. This rule does not apply to documents that contain information about deposits or accounts in banking institutions, they can be withdrawn solely on the basis of a court decision.
The criminal process allows during the search to open any premises, but without prejudice to such property. The seizure and search is necessarily carried out with the participation of witnesses. Seized documents are subject to recording, sealing. The seizure protocol (copy) is issued to the representative of the legal entity that was present at the same time.
Other bodies entitled to seize documents
The Accounts Chamber, which controls the spending of budgetary funds, is also entitled to seize documents. Its representatives have the right to visit any state bodies and enterprises, military units, warehouses, commercial premises. The seizure of documents is carried out with the drawing up of a seizure protocol.
The bodies of state control over the geological study and exploration of deposits of precious metals and precious stones are also entitled to seize documents from persons who are associated with the extraction, circulation or production of precious metals.
In the administrative process, persons who are authorized to draw up protocols on administrative offenses have the right to seize documents . However, in order to seize documents, it is necessary not only reason to believe that they will be destroyed, but also must be detected at the time of detention and personal search, or inspection of the vehicle.