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Business Duty Officer

Ekaterina Avdeeva presented the draft law on tax crimes prepared by the Delorossians.

Ekaterina Avdeeva presented the draft law on tax crimes prepared by the Delorossians.

16 February, the Federation Council hosted a round table "Current trends in the decriminalization of certain acts, committed by entrepreneurs in connection with their entrepreneurial activities”. Senator moderated the meeting, Member of the Federation Council Committee on Economic Policy Vladimir Kravchenko, co-moderator - member of the General Council and head of the expert center "Business Russia" on Criminal Law Policy and Execution of Judicial Acts, project ambassador “Business Duty Officer” Ekaterina Avdeeva.

Opening the meeting, Vladimir Kravchenko emphasized, that in order to create a favorable environment and develop entrepreneurial activity, it is necessary to further develop the criminal law policy. "Continuing the course, designated by Russian President Vladimir Putin at SPIEF 2022, we supported the legislative initiative, developed by Delovaya Rossiya experts, on the introduction of a separate composition in Art.. 159.7 Criminal Code of the Russian Federation, the senator said. According to him, the exclusion of tax fraud from the number of criminal acts will solve the problem of stimulating budget replenishment and ensuring the protection of the rights of business entities during the investigation of crimes.

The relevance of the issue under discussion is due to the fact, that in the current realities, the entrepreneur is in the spotlight, it is entrusted with a strategic function for the development of import substitution and the economy as a whole", – supported by Ekaterina Avdeeva. In this regard, it is important, so that entrepreneurs, who stumbled for the first time, could be subject to financial punishment, but not to face all the variety of criminal law coercion, as a result of which the entrepreneur often finds himself in custody, business collapses catastrophically.

To date, VAT refunds are qualified under the general criminal parts of Article 159 of the Criminal Code of the Russian Federation, which exclude the application of the guarantees provided by the legislator for business entities. The bill provides for the allocation of a separate composition with its simultaneous introduction into Art.. 86.1 and 28.1 Code of Criminal Procedure, that involve serious financial punishment. We are talking about exemption from criminal liability in case of compensation for damage and payment of a double fine..

“Such measures are aimed at meeting the interests of business at the same time., societies and states. Firstly, we are talking about strict observance of guarantees for business entities in the course of investigating crimes. Secondly, in fact, threefold compensation for damage will contribute to budget revenues. Finally, first-time stumblers will have the opportunity to keep the business and next time to exercise due diligence in tax matters.”, - emphasized Ekaterina Avdeeva. It is important to understand, that the sanctions under Art.. 159.7 The Criminal Code of the Russian Federation will be identical to ordinary criminal, and in the case of establishing guilt in sentencing, the court will be able to take into account the entire scope of illegal actions.

The bill received conceptual support from the Ministry of Economic Development, Ministry of Internal Affairs of Russia, Investigative Committee and the Federal Tax Service. “Entrepreneurs should be punished a little more leniently, than other categories of people, have great "benefits" in the investigation of cases", - said Kirill Sergashov, Deputy Director of the Department for Investment Policy and SME Development of the Ministry of Economic Development. At the same time, he raised the issue of concretizing the “injured entrepreneur”, in order to avoid being attracted under Art.. 159.1 Criminal Code of the Russian Federation of unscrupulous players.

According to the statistics of the Ministry of Internal Affairs of Russia, with 2016 by 2022 year, the number of initiated criminal cases on tax crimes increased by 20%. In 2022 a little less 400 criminal cases against entrepreneurs, as a result of which the budget was reimbursed 4,8 trillion. rub. “This is a significant part of the budget and it should be provided with criminal legal protection”, - noted the chief 19 Department of the Department "F" GUEBiPK Ministry of Internal Affairs of Russia Anatoly Pankratiev, conceptually supporting the bill.

Stanislav Shestakov, Senior Inspector of the Department for Analytical Support of the Investigation, Department for Control over Investigative Bodies of the Main Investigative Directorate of the Investigative Committee of the Russian Federation, supported the liberalization of legislation, aimed at the observance of the interests of society, state and conscientious entrepreneurs. “Our goal is to protect victims and restore violated rights”, he emphasized.

The bill did not cause conceptual objections in the Federal Tax Service of Russia. According to the head of the Legal Department of the Federal Tax Service Vitaly Zvankov, it does not conflict with Art.. 198-199 CC RF, which were announced by a member of the expert council of the Russian Chamber of Commerce and Industry on improving tax legislation and law enforcement practice Vasily Vayukin and the head of the department of the RF Chamber of Commerce and Industry on legislative activities Sergey Vorobyov.

Based on the results of the event, "Business Russia" plans to further submit the bill to the State Duma through the subject of legislative initiative. The joint work of the Expert Center with Senator Vladimir Kravchenko already has results and is aimed at further building a dialogue between business and government, preparation and discussion of bills.

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