Amendments to the Criminal Code imposing harsher penalties for breaches of tax, banking, and commercial secrecy took effect on June 24, 2025. Accountants, CFOs, and other employees handling sensitive data now face fines up to RUB 5 million and imprisonment.
Key Changes to Article 183 of the Criminal Code
Tougher Sanctions:
Disclosure by an organized group or for personal gain (Part 3):
2–5 years imprisonment (previously either prison or fine) + fine up to RUB 5M
Severe consequences (Part 4):
3–7 years imprisonment + fine of RUB 1–5M (previously prison only)
No Leniency: Fines alone no longer suffice—imprisonment is mandatory.
Who Is Affected?
✔ Accountants & financial professionals handling tax data ✔ Auditors & consultants with access to company records ✔ Executives approving confidential documents
Prohibited Actions
Sharing data with unauthorized parties (including informal consultations)
Using information for personal gain
Negligent document storage leading to leaks
Risk Mitigation Steps
Audit financial data access controls
Implement NDAs for employees
Restrict access to tax/accounting records
Establish confidential data handling protocols
How We Can Help
Compliance review of document workflows
Confidentiality policy development
Employee training on tax security
Legal defense against regulatory actions
Act now—update internal processes to avoid multimillion-ruble penalties.