Specific of Initiation of Criminal Cases on Tax Crimes Stipulated by Articles 198 and 199 of the Criminal Code of the Russian Federation

The article analyzes the peculiarities of the initiation of criminal cases on tax crimes. It is noted that if the facts of nonpayment of taxes by the taxpayer’s counterparties with signs of fictitiousness are revealed, the head or other officials of the taxpayer organization can be held liable for tax evasion (Articles 198, 199 of the Criminal Code of the Russian Federation) only if there is evidence of their collusion with individuals controlling the counterparty or evidence of the counterparty’s control over the head or other officials of the taxpayer organization. In the case of establishing the fictitiousness of an intermediate link, it is necessary to establish who actually exercised control over such a link, where the funds were sent, as well as other circumstances that may contribute to the identification of the final beneficiary. The conclusion is formulated that the initiation of criminal cases after full payment of taxes is not allowed. Timely payment of the additional amounts excludes bringing a person to criminal responsibility. The initiation of a criminal case, which generates unjustified threats to a person, his rights and freedoms, is disproportionate to the consequences in the case of full compensation for the damage caused to the budget system.