The President of the Russian Federation signed a law specifying the limitation periods for bringing the company to administrative responsibility.
According to the amendments, the calculation of the limitation periods for bringing companies to administrative responsibility will be carried out not in months, but in calendar days. It is also established that the limitation period is calculated from the date of the commission of an administrative offense. Previously, such a period was determined from the day of the detection of an offense (article 4.5 of the Administrative Code of the Russian Federation) and the day after its commission (Article 4.8 of the Administrative Code of the Russian Federation).
The duration of the term determined by the period begins on the day after the calendar date or the occurrence of the event that determines the beginning of the period. If the end of the period calculated in days falls on a non-working day, the last day of the period is the first working day following it.
Such rules are not applied if other articles of the Administrative Code of the Russian Federation establish a different procedure for calculating terms, as well as when calculating the terms of administrative punishments.
It is also clarified that a decision on administrative cases cannot be made after 60 calendar days, and if the case is considered by the court – after 90 days. Previously, such terms were indicated in months – 2 and 3 months, respectively.
However, for some offenses, other limitation periods may be established – 1,2,3 or 6 years. This is applied to offenses in a number of industries specified in clause 1 of Article 4.5 of the Administrative Code of the Russian Federation. For example, offenses against:
– anti-corruption legislation;
– trading activities (including the sale of excisable goods);
– export control;
– industrial safety;
– violations of the safety of dangerous objects and so on.
Please be reminded that the limitation period refers to the period during which the court or the authorized bodies can apply the decision on the offense. On the basis of such a decision, organizations impose a fine or other administrative punishment. In the event of the expiration of the limitation period, the state authorities are not entitled to apply sanctions against the company.
Acsour specialists are ready to advise you on any question in the field of application of Russian legislation. Our specialists will help you organize the accounting processes of the company’s activities with the least risk to your business.