Alexander Dmitriev, lawyer of the law firm TAX COMPLIANCE, agrees with the fact that the introduction of the new article will lead to tighter control over business. On the other hand, according to him, the decision to allocate a separate article on tax fraud in the Criminal Code of the Russian Federation would be the right and convenient step, as now law enforcement agencies may have problems with the qualification of such acts.
- In addition, within the framework of Art. 199 of the Criminal Code of the Russian Federation, officials of the company (e.g. the CEO) are usually brought to justice, who are given a relatively lenient sentence - several years in prison. The new article will also make it possible to provide qualifying features, such as committing a crime within a group of persons, with a more severe penalty," he notes.
If a consensus is reached, the rate will rise to 15% for citizens with incomes of Br3 million or more. In his opinion, this is a "hard and working norm" that the law enforcement agencies will actively use. At the same time, to initiate cases under the new article, most likely, the decision of the tax authority to bring the taxpayer to justice will not be required - that is, the cases will be initiated not on the basis of inspection, but on the fact of the offense or suspicion of the offense, he suggests.
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