Amendments have been made to the Criminal and Criminal Procedure Codes, which mitigate the liability of companies for non-payment of tax and insurance premiums on an especially large scale.
According to the amendments, starting from March 29, 2023, the following terms of imprisonment have been established in the criminal and criminal procedure codes for crimes committed in the tax sphere on an especially large scale:
In addition, a new ground was added to the Criminal Procedure Code of the Russian Federation for refusing to initiate or terminate a criminal case – payment in full of arrears and corresponding penalties, the amount of fines.
Along with the mitigation of terms of sentences in the form of imprisonment, the qualification of crimes in this area was also changed. Previously, such violations were classified as extremely serious crimes, and now they are crimes of average gravity. In this regard, the limitation periods on such acts has also been reduced. After the expiration of the limitation period, the organization cannot be brought to criminal responsibility.
Please be reminded that for non-payment of mandatory payments to the budget of the Russian Federation, administrative liability is provided in the form of imposing a fine, performing compulsory labour or excluding the right to engage in a particular activity for a certain period.
However, if the crime was committed by a group of persons by prior agreement or on an especially large scale, then in addition to administrative one, the company may face criminal liability.
In the matters of the application of the legislation in the field of taxes and fees, please contact Acsour experts.