Overview of tax events for October 2014

Federal Law No. 308-FZ "On amending the Russian Criminal Procedure Code" dated 22 October 2014 has been signed. Russian investigators have the right to initiate criminal cases with regard to tax crimes at their own discretion (without the tax authorities having to issue a decision to this effect).

The police inform the Investigative Committee of a crime. Within three days an investigator should send to the tax authority materials and a preliminary calculation of the underpaid amount of tax. The tax authority should respond within 15 days. If the investigator receives no opinion from the tax authority, he/she has the right to initiate a case without such opinion.

...