Currently, criminal cases related to tax crimes can be opened only on the basis of evidence from the tax authorities submit to the investigators in accordance with Russian Federation legislation on taxes and duties. However, practice shows that this procedure can make it more difficult to reveal and solve tax crimes.
Under the new amendments, investigators submit information received from the investigating authorities on tax crimes to the tax authorities. The tax authorities examine the materials and have up to 15 days from the date of their reception to send their conclusions to the investigators on the existence or absence of tax law violations, or inform the investigators that a decision based on the results of a tax inspection has not been taken yet or has not entered into legal force. Upon receiving the tax authorities’ conclusions, the investigators can take the relevant procedural decisions.
Under the Federal Law, if investigators have sufficient reason and evidence indicating that a crime has taken place, they can open a criminal case before receiving the tax authorities’ conclusions or information.