PECULIARITIES OF PARTICIPATION OF A SPECIALIST IN THE INVESTIGATION OF ILLEGAL TURNOVER OF MEANS OF PAYMENT

The object of consideration of this article is the problem associated with the participation of a tax inspector and a bank employee as specialists in a criminal case on illegal circulation of means of payment, committed through the acquisition and sale of electronic means of payment. The necessity of attributing knowledge in the field of banking and tax sphere to special knowledge is considered, as there are no unambiguous boundaries in the recognition of knowledge as special. Problematic issues arising in obtaining testimony from these persons who are recognised as witnesses are analysed. The author gives arguments on the basis of which it is impossible to involve the persons in question as witnesses in a criminal case. The ways of solution are considered within the framework of amendments to the criminal procedural legislation, which will directly affect the process of investigation of a criminal case. The clarifications obtained in the framework of questioning of the specialist regarding the functioning of remote banking systems, as well as the implementation of checks of the legal entity, the nature of the applicant’s actions, the composition of the package of documents, will allow the investigator to timely build the tactics of investigation and plan for seizure of a specific list of documents from the legal entity or individual entrepreneur.