Forensic examination

By the decision of the investigator, a forensic tax examination was appointed based on the materials of criminal case No. 000003, initiated on the grounds of a crime under Part 2 of Art. 198 of the Criminal Code of the Russian Federation, in relation to PBOYuL Kam AND.The. on the fact of tax evasion on income from an individual for 2007, on an especially large scale.
The investigation found that in the period from January to December 2007. PBOYUL Kam I.V. carried out entrepreneurial activities in leasing gas stations: 21 km from St. Petersburg along the Kiev highway, 21 km from St. Petersburg along the Moskovsky highway, 21 km from St. Petersburg along the Vyborg highway.
December 16, 2007 PBOYUL Kam I.V. entered into an agreement for the sale and purchase of the indicated filling stations with Renaissanceauto LLC for a total cost of 15’500’000.00 rubles, including:
21 km from St. Petersburg along the Kyiv highway - in the amount of 5´000´000.00 rubles;
21 km from St. Petersburg along the Moskovsky highway - in the amount of 9´000´000.00 rubles;
21 km from St. Petersburg along the Vyborg highway - in the amount of 1´500´000.00 rubles.
The funds under the said sale and purchase agreement were received on the settlement account of PBOYuL Kam I.V., in the bank of Krasnoselsky OSB No. 2, by payment orders in December 2007.
28.04.2008 PBOYUL Kam I.V. submitted to the Interdistrict IFTS No. 21 for St. Petersburg a personal income tax declaration for 2007, in which income from the sale of 2 gas stations: 21 km from St. Petersburg along Kievskoye highway, 21 km from St. Petersburg along Moskovskoe shosse, did not reflect, and the income from the sale of gas stations - 21 km from St. Petersburg along Vyborgskoye shosse, reflected in the amount of 1´500´000.00 rubles.
Primary documents confirming expenses PBOYuL Kam I.V. for the construction of gas stations were not preserved.
When carrying out counter inspections of the general contractors for the construction of gas stations, it was found that any documents for the construction of gas stations at gas stations: 21 km from St. Petersburg along the Kiev highway, 21 km from St. Petersburg along the Moscow highway, 21 km from Petersburg along the Vyborg highway, they do not have.
The investigator asked the expert for permission:
1. Whether Kam I.V. for 2007 income received by PBOYuL Kam I.V. from the sale of filling stations?
2. If not, how did this affect the calculation of personal income tax PBOYuL Kam I.V. for 2007, provided that PBOYuL Kam I.V. received income from the sale of gas stations as from the sale of property in connection with the implementation of his business activities, and, according to Art. 221 of the Tax Code of the Russian Federation, is entitled to a professional tax deduction in the amount of 20% of the total amount of income received by him?
For the production of forensic accounting expertise, materials of criminal No. 000003 are presented:
• purchase and sale agreement No. 03231/01 dated 12/16/2007. for 3l.;
• certificate of acceptance and transfer of gas stations at 21 km from St. Petersburg along the Kyiv highway to the sales contract No. 03231/01 dated 12/16/2007. for 3l.;
• certificate of acceptance and transfer of gas stations at 21 km from St. Petersburg along the Moskovsky highway to the sales contract No. 03231/01 dated 12/16/2007. for 3l.;
• payment order No. 441 dated 27.12.2007. on the transfer of OOO «Renesansavto» to the account PBOYuL Kam AND.The. payment for gas stations at 21 km from St. Petersburg along the Kyiv highway, in the amount of 5’000’000.00 rubles;
• payment order No. 443 dated 27.12.2007. on the transfer of OOO «Renesansavto» to the account PBOYuL Kam AND.The. payment for gas stations at 21 km from St. Petersburg along Moskovsky highway, in the amount of 9,000,000.00 rubles;
• tax return for personal income tax PBOYuL Kam I.V. for 2005 for 10 l.
Assignment questions:
1. Do the questions put to the experts´ permissio