Criminal liability for not paying taxes, duties and other compulsory fees. Update of effective norm

According to the Law adopted on 28 February, 2017 an amendment has been made in the Criminal Code (legislation), particularly, the Article 205, which prescribes liability for taxes, fees and for not paying mandatory fees, in the new legislation has been adopted in a new wording.

Previously: Liability was applied in case of non-submission of reports, calculations, declarations or other documents serving as tax base or for or in case of relevance  obviously false information of large scale which or the documents referred to, which took place in a large amount (at the amount not exceeding 2000 to 15000 times the minimum wage at the moment of crime) at the amount of 2000 to 3000 times of the minimum wage  or  at imprisonment, from 2 to 5 years term. While for the crime of large scale (exceeding the amount of minimal wage at 15000 times ) of the same crime, it was punished by imprisonment for five to ten years with confection of property.From now on. some clarity has been brought into the legislation, as it is mentioned that the above mentioned liability arises in case of not not submitting the report, the tax, duty, other required documents arising obligation of accruing or generating the obligation of other mandatory fees in the terms and ways determined by the law or in case of relevance obviously false information in them.

Obviously, the previous edition of the article gave rise to differences, as there was not emphasized how long delay of the submission of the documents a criminal liability would follow. Now it is clear that in case of not submitting within the terms determined by the law and in case of the needed conditions a criminal liability will follow.

Within the frames of the discussed situation the concept of large size has also been changed, particularly the lower limit has been increased up to the amount of four thousand times the minimal wage.
The article of the code subject of discussion is effective since 08.04.2017.