The President of the Russian Federation has sent to the State Duma a draft law that calls for a reduction of the list of grounds for initiating proceedings for tax crimes (the "Draft Law").
According to the Draft Law, criminal proceedings for tax crimes may be opened based only on material that the investigating authorities have received from the tax authorities.
Therefore, law enforcement officials are not permitted to initiate criminal proceedings for tax crimes based on information that they have received from other parties, the prosecutor's office or other state bodies. Law enforcement officials will also not be permitted to open proceedings on their own initiative.
The Draft Law will be sent to the State Duma for the first reading this autumn.
[Federal Draft Law No. 602755-5 "On Amending Articles 140 and 241 of the Criminal Procedure Code of the Russian Federation"]