Tax crimes: new rules for exemption from criminal liability adopted

The court will be able to release the taxpayer from criminal liability for a tax crime after compensation for damage caused to the budget of the Russian Federation. Moreover, it is possible to compensate for the damage already in the course of the trial. The State Duma adopted the corresponding law in the third reading on September 29.

The law amends Article 28.1 of the RF Criminal Procedure Code. According to the current version of this article, the court may terminate the criminal prosecution of the taxpayer if, before the appointment of the court session, he has fully paid off all debts to the budget for taxes, fees and insurance premiums.

The adopted amendments exclude the words “before the appointment of a court session” from the text of Article 28.1 of the RF Criminal Procedure Code. That is, it will be possible to avoid criminal liability for non-payment of taxes in the case when the person who committed the tax crime compensates for the damage after the appointment of a court session.

It is important to note that article 28.1 of the Criminal Procedure Code of the Russian Federation deals with tax crimes provided for in Articles 198-199.1, 199.3, 199.4 of the Criminal Code of the Russian Federation (evasion of taxes, fees and insurance premiums, failure to fulfill the duties of a tax agent). In addition, the exemption from criminal liability can only be applied to those taxpayers who committed a tax crime for the first time.