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Economic crimes: raising the thresholds for damages

2024-04-09 12:01 Legal Digest News
The President of the Russian Federation has signed a law amending the Criminal Code of the Russian Federation. The changes are associated with an increase in the amount of damage, due to which economic crimes are recognized as committed on a large or especially large scale.

The new rules came into force on April 17, 2024 and are applicable to crimes such as tax evasion and insurance contributions, failure to fulfill the duties of a tax agent, and so on. For more information about the composition of such crimes and the amounts of threshold values, see the table below.
Economic crime Significant damage Large damage Especially large damage
Before 17.04.2024 After 17.04.2024 Before 17.04.2024 After 17.04.2024 Before 17.04.2024 After 17.04.2024
Deliberate non-fulfillment of contractual obligations 10 000 rubles 250 000 rubles 3 500 000 rubles 4 500 000 rubles 12 000 000 rubles 18 000 000 rubles
Illegal use of a trademark and other means of individualization - - 250 000 rubles 400 000 rubles - -
Evasion of customs duties - - 2 000 000 rubles 3 000 000 rubles 6 000 000 rubles 9 000 000 rubles
Evasion of taxes, fees and contributions - - 15 000 000 rubles 18 750 000 rubles 45 000 000 rubles 56 250 000 rubles
Failure to fulfill the duties of a tax agent - - 15 000 000 rubles 18 750 000 rubles 45 000 000 rubles 56 250 000 rubles
Avoidance of payment of injury contributions for employees under employment contracts - - 6 000 000 rubles 7 000 rubles 30 000 000 rubles 37 500 000 rubles
If the committed crime falls into one of the three categories, the official will be prosecuted in accordance with the Criminal Code of the Russian Federation. The composition of liability depends on the amount of damage caused (as a rule, these are fines in the amount of 300 thousand to 1 million rubles and imprisonment of an official for a period of 1 to 10 years).

We remind you that if tax evasion and contributions or failure to fulfill the duties of a tax agent is committed for the first time and the person has fully reimbursed the arrears, he is exempt from criminal liability.

If you have questions about compliance with the requirements of Russian legislation in the field of both tax and civil legislation, please contact Acsour experts. Our team organizes the maintenance of your accounting functions properly, minimizing risks.