Entrepreneurs must pay taxes. But they also need to know how tax evasion cases are investigated. After all, many officials, human rights activists, lawyers, including top state officials, have been talking about unjustified criminal prosecution of businessmen for many years. The "foundation" of the criminal case is an indictment. If there are significant flaws in it, the case may be returned for further investigation or even terminated. Incorrect calculations, wrong documents, formal rulings - lawyers told about the most frequent mistakes of the investigation.