5.5 Principles Underlying Prosecution Policy of RRA
In order to decide whether prosecution action is the most
appropriate remedy for dealing with non-compliance, the JILO puts into
consideration the following principles:
1. A matter may not proceed to prosecution where an
administrative penalty by itself, or any other administrative response, is more
appropriate.
2. Prosecution may also not be instituted or continued where
there is insufficient evidence.
3. Consideration is also taken on the likely length and cost of
pursuing prosecution in relation to the possible benefit to be obtained.
4. The JILO maintains professional standards in
instituting
prosecutions through: adhering to the intent and spirit of the
Customer Care Standards; giving the accused taxpayers a reasonable opportunity
to present their case before proceeding to prosecution; and observing relevant
provisions of both criminal and civil procedure codes.
5. Any prosecution action should have a deterrent effect on both
the offender and the wider community.
6. The decision to prosecute does not bar the use of other
civil recovery measures such as civil remedies or amicable settlement in some
cases.
7. Where possible and necessary, RRA withdraws charges
instituted against a person.
8. The JILO maintains a close follow up on all cases forwarded
for prosecution.
9. Prescription period of the offence is also considered.
5.6 Detailed Procedure in instituting prosecution
In order to institute prosecution of tax offences, the Judicial
Investigations Liaison Officer follows the following steps:
1. Receives offence cases from Customs Services Department (or
any other relevant department such as RPD, DTD, Quality Assurance );
2. Analyses relevant factors, evidences, legal provisions
related to the case and provides advice whether prosecution is necessary or
not;
3. Follows up the case(s) submitted to the Prosecution to
establish whether there is additional information in relation to the committed
offence;
4. Attends all Court hearings of Customs and Domestic tax
offences and represents RRA in case there is claim for damages related to these
offences;
5. Follows up decisions taken by Courts on the cases and
submits progress reports and final reports to the Director for Legal and Board
Secretariat Department;
6. Prepares statistics of cases prosecuted indicating their
status and carries out inventory of issues encountered in those cases; and
7. Records and keeps case files.
Case files compiled by Police Officers in RPD are sometimes
transmitted directly to the Prosecution Department but with close communication
with JILO depending on circumstances. The copy of that is submitted to JILO for
follow-up.
5.7 Test for Reliability of Evidence
In determining whether or not evidence meets the test of
reliability, the JILO evaluates and answers the following questions.
1. Is it likely that the evidence will be disqualified by the
court? There are certain legal rules which might mean that evidence which seems
relevant cannot be given at a trial. For example, is it likely that the
evidence will be disqualified because of the way in which it was gathered? If
so, is there enough additional evidence for a realistic prospect of
conviction?
2. Is there evidence which might support or detract from the
reliability of a confession?
3. What explanation has the accused person given? Is the court
likely to find it credible in light of the evidence as a whole?
4. If the identity of the accused person is likely to be
questioned, is the evidence about this strong enough?
5. Where witnesses are to be used, are there concerns over
the accuracy or credibility of witnesses? Are these concerns based on evidence
or simply information with nothing to support it? Is the background and
credibility of the witnesses likely to weaken the prosecution case? For
example, might the witnesses have any motive that may affect their attitude to
the case, or do any of the witnesses have a relevant previous conviction?
Chapter 6: Recommendations and Conclusion 6.1
Recommendations
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