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The right to instigate criminal proceedings on tax crimes was returned to investigation authorities.
DATE: October 3, 2014 | AUTHOR: atlawyers
26.09.2014 the RF State Duma adopted at the second reading Bill No. 357559-6 “On amendments to RF Criminal Procedure Code”, amending the RF Criminal Procedure Code and entitling investigation authorities to instigate criminal proceedings on tax crimes.
The Bill specifies the following process of instigation of tax crimes proceedings: in case of a report on a tax crime the criminal investigator shall, not later than three days since the date of receipt of the report, send a copy of such report to the tax authority. The tax authority shall submit its opinion on such report not later than 15 days since the date of its receipt. If such opinion has not been received within the specified period, the decision to instigate , or to refuse to instigate criminal proceedings shall be made without such opinion.
Earlier, the investigation authorities were entitled to instigate criminal proceedings on tax crimes, but were deprived of this right in December 2011, in accordance with a corresponding federal law.