The author describes the procedure for terminating a criminal case on tax offenses, especially in the case of damages. The obligation to determine the damage by the tax authority in the form of a tax audit act with additional tax amounts. The tax audit report is drawn up on the initiative of both tax authorities and pre-trial investigation bodies. When compensating for damage, it is necessary to repay not only tax arrears, but also penalties for late payment of taxes, whereas this list does not include a fine, unlike the legislation of foreign countries. It is noted that the supporting document for compensation of damage is not only a payment document, but also extracts from personal accounts of tax authorities. In order to exclude unlawful cases of offsetting or refund of the amounts of damage reimbursed in a criminal case of a tax crime, it is proposed to make amendments and additions to the current tax legislation. It is also indicated that the amount of damage in the form of tax arrears subject to compensation may be reduced by the conclusion of a forensic economic examination. The article is
tax arrears, tax audit, forensic examination, termination of a criminal case, personal accounts, compensation for damages, exemption from criminal liability
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