Recently, amendments have been made to the Criminal Code of the Russian Federation and the Criminal Procedure Code of the Russian Federation. One of the changes concerns criminal liability for failure to pay taxes.
Previously, part 1 of article 148 of the Criminal Code of the Russian Federation read as follows:
"If there is no basis for initiating a criminal case, the head of the investigative body, the investigator, the body of inquiry, or the interrogator issues a resolution to refuse to initiate a criminal case. Refusal to initiate a criminal case on the grounds provided for in paragraph 2 of part 1 of article 24 of this Code is only allowed in relation to a specific person."
Part 1 of article 148 of the Criminal Code of the Russian Federation, as amended by Federal Laws No. 92-FZ of July 4, 2003, No. 87-FZ of June 5, 2007, and No. 226-FZ of December 2, 2008, reads as follows:
"If there is no basis for initiating a criminal case, the head of the investigative body, the investigator, the body of inquiry, or the interrogator issues a resolution to refuse to initiate a criminal case. Refusal to initiate a criminal case on the grounds provided for in paragraph 2 of part 1 of article 24 of this Code is only allowed in relation to a specific person."
Now, a criminal case will not be initiated if the debtor has paid all arrears, penalties, and fines. If a criminal case has already been initiated, it will be terminated.
In addition, the maximum term of imprisonment for such offenses has been reduced, which has led to a reduction in the statute of limitations for initiating criminal proceedings.
Nadmitov, Ivanov & Partners Law Firm advises on criminal law and taxes.
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