In accordance with the amendments introduced to the Russian Code of Criminal Procedure that will come into effect on October 26, 2020, the person who committed a tax crime for the first time will be released from criminal liability, if he/she compensates for the damage during the court session. At present, criminal liability can be avoided only in case the damage to the budget is reimbursed before the appointment of the first court session.
NAZALI TAX & LEGAL |