On December 4, 2024 amendments to the Criminal Code of the Russian Federation entered into force, which introduce liability for the organization of submission to the tax inspection or sale on behalf of legal entities of knowingly false invoices, tax declarations (Federal Law of 23.11.2024 N 406-FZ introduced a new article 173.3 into the Criminal Code of the Russian Federation).

Invoices and tax declarations are recognized as false if they contain false information about the shipment of goods, the performance of work, the provision of services or the transfer of property rights.

Liability is provided for the organization of activities involving the transfer to the tax authorities of such documents through a legal entity established through front persons or with the use of illegally obtained personal data.

If such activity involves the extraction of income on a large scale (from 3.5 million roubles), the penalty may be as follows:

  • fine of 100,000 to 300,000 rubles or in the amount of wages (other income) for a period of 1 to 2 years;
  • forced labor up to 4 years;
  • imprisonment for the same term with a possible fine of up to 80,000 rubles or in the amount of wages (other income) for a period of up to 6 months.

An act committed by a group of persons by prior conspiracy or an organized group, or associated with the extraction of income in a particularly large amount (from 13.5 million rubles), shall be punished by compulsory labor for a term of up to 5 years or imprisonment for a term of up to 7 years with a fine of up to 800 thousand rubles or in the amount of wages or other income of the convicted person for a period of up to 5 years or without it.

Criminal liability can be avoided if such a crime is committed for the first time. For this purpose, it is necessary to transfer to the budget the illegally obtained income and monetary compensation in the amount of twice the amount of such income.

If the crime was committed by a group of persons by prior conspiracy or by an organized group or the illegal income from such activities exceeded 13.5 million rubles, there is no exemption from liability in connection with the transfer of illegally obtained income to the budget for those who committed such a crime for the first time.