Protocol of seizure at the level of administrative, criminal and control process

Document circulation exists at every enterprise, it is in paper form that the most significant operations in financial and economic turnover are reflected. Nevertheless, documents can be the object of search and seizure. The procedure for seizure of documents is provided for by the criminal and administrative process. The right to seize also has customs and tax authorities.

Withdrawal of documents by the tax service

The Tax Code provides for the right for controlling bodies to withdraw documents from legal entities when there are sufficient grounds for such an action and there are suspicions that they can be destroyed or replaced. The procedure for seizing documents must be accompanied by the drawing up of a seizure protocol.

The withdrawal can only be carried out as part of a field tax audit. Before the seizure, a decision is drawn up, signed by the head of a specific division of the tax service, which will carry out the seizure of documents. This decree is presented to the representative of the legal entity before the seizure procedure.

Rights of Customs Authorities

The customs authorities, in accordance with the Tax Code, also have the right to seize documents. For such activities, sufficient grounds are needed for the fact that a particular person has not paid taxes that 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 forged ones, or simply hide them.

The seizure of documents in the criminal procedure

At the stage of inquiry and preliminary investigation documents may be withdrawn. For such cases, the form of the search protocol, the seizure, is provided. The search and seizure can be carried out only on the basis of the decision of the investigator or the investigator. This rule does not apply to documents that contain information on deposits or accounts in banking institutions, they can be withdrawn solely on the basis of a court decision.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 must be conducted with the participation of witnesses. Seized documents must be entered in inventory, sealing. The seizure protocol (copy) is issued to the representative of the legal entity who was present at the same time.

Other bodies that have the right to seize documents

The Accounting Chamber, which controls the expenditure of budget funds, is also entitled to seizure of documents. Its representatives have the right to visit any state bodies and enterprises, military units, warehouses, retail premises. The seizure of documents is carried out with the drawing up of a seizure protocol.

Bodies of state control over the geological study and exploration of deposits of precious metals and precious stones are also entitled to seizure of documents from persons who are involved in the extraction, circulation or production of precious metals.

In the administrative process, the right to seize documents is available to persons who are authorized to draft protocols on administrative violations. However, in order to seize documents, it is not only necessary to believe that they will be destroyed, but also to be discovered at the time of detention and personal search, or inspection of the vehicle.