On 18 August 2022, the government launched a consultation on a proposal to raise the thresholds for tax evasion by legal entities. Accordingly, the criminal liability thresholds are amended as follows:

  • The proposed threshold for large-scale tax evasion will be increased by RUB 22.5 million from RUB 15 million.
  • The proposed threshold for particularly large-scale tax evasion will be increased by RUB 65 million from RUB 45 million.