Under the Law (No. LRU-1131 dated April 17, 2026), amendments and additions have been introduced to several legislative acts, the press service of the Ministry of Justice reports.
According to the amendments to the Criminal Code, intentional concealment of profits (income) or other taxable objects, their understatement, as well as deliberate evasion of taxes or fees in a significant amount, committed after administrative penalties have already been applied for the same act, shall be punishable by:
- a fine ranging from 100 to 150 basic calculation units, or corrective labor for up to 2 years, or restriction of liberty from 1 to 3 years, or imprisonment from 1 to 3 years.
Previously, this offense was punishable by a fine of up to 15 basic calculation units or corrective labor for up to 2 years.
Amendments to the Criminal Procedure Code introduce the concept of a representative of a business entity acting as a public defender.
Accordingly, a representative protecting the rights and legitimate interests of business entities, or a representative appointed by the Chamber of Commerce and Industry, may participate in criminal proceedings related to a business entity’s activities during inquiry, preliminary investigation, or trial as a public defender upon the entrepreneur’s request.
Additionally, amendments to the Tax Code stipulate that penalties (interest) will not be accrued on additional taxes and fees assessed during the investigation until a court decision is issued.
This Law will enter into force three months after its official publication.
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