The Criminal Code of the Russian Federation 26/09/2022, 07:19 Article 198. Evasion by a Natural Person of Paying a Tax and (or) a Fee 1. The evasion by a natural person of paying taxes and (or) fees by way of his failure to submit a tax declaration or other documents whose submission is obligatory under the laws of the Russian Federation on taxes and fees or by showing in the tax declaration or such documents data known to be false made on a large scale shall be punishable by a fine ranging from 100 thousand up to 300 thousand roubles or in the amount of the wage or salary, or other income of the convicted person for a period from one to two years, or by an arrest for a period from four up to six months, or by deprivation of liberty for a term of up to one year. 2. The same deed committed on an especially large scale shall be punishable by a fine ranging from 200 thousand up to 500 thousand roubles or in the amount of the wage or salary, or any other income of the convicted person for a period from one to three years or by deprivation of liberty for a term of up to three years. Note. A large-scale amount in this Article shall mean the amount of taxes and (or) fees totalling within the period of three financial years running over 100 thousand roubles, provided that the share of unpaid taxes and (or) fees exceeds 10 per cent of the payable amount of taxes and (or) fees, or exceeding 300 thousand roubles, while an especially large-scale amount shall mean the amount totaling within a period of three financial years running over 500 thousand roubles, provided that the share of unpaid taxes and (or) fees exceeds 20 per cent of the payable amount of taxes and (or) fees, or exceeding one million 500 thousand roubles. Article 199. Evading Payment of Taxes and (or) Fees Collectible from Organizations 1. Evasion of paying taxes and fees, collectible from organizations, by way of failing to submit the tax declaration or other documents whose submission is obligatory under the laws of the Russian Federation on taxes and fees, or by way of including into the tax declaration or such documents wittingly false data, committed on a large scale shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by an arrest for a term of four to six months, or by deprivation of liberty for a term of up to two years, with or without deprivation of the right to hold specified offices or to engage in specified activities for a term of up to three years. 2. The same deed committed: a) by a group of persons in a preliminary conspiracy; b) on an especially large scale shall be punishable by a fine in the amount of 200 thousand to 500 thousand roubles or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by deprivation of liberty for a term of up to six years, with or without deprivation of the right to hold specified offices or to engage in specified activities for a term of up to three years. Note. A large-scale amount in this Article, as well as in Article 199.1 of this Code, shall mean the amount of taxes and (or) fees totalling within the period of three financial years running over 500 thousand roubles provided that the share of unpaid taxes and (or) fees exceeds 10 per cent of the payable amount of taxes and (or) fees, or exceeding one million 500 thousand roubles, while an especially large scale amount shall mean the amount totaling within a period of three financial years running over two million 500 thousand roubles provided that the share of unpaid taxes and (or) fees exceeds 20 per cent of payable amount of taxes and (or) fees, or exceeding seven million 500 thousand roubles. Article 199.1. Failure to Discharge Tax Agent's Duties 1. Failure to discharge, in personal interests, the duties of a tax agent, as regards the calculation, deduction or remittance of taxes and (or) fees subject under the laws of the Russian Federation on taxes and fees to calculation, deduction from taxpayers and remittance to an appropriate budget (off-budget fund) committed on a large scale shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by an arrest for a term of four to six months, or by deprivation of liberty for a term of up to two years with or without deprivation of the right to hold specified offices or to engage in specified activities for a term of up to three years. 2. The same deed committed on an especially large scale shall be punishable by a fine in the amount of 200 thousand to 500 thousand roubles or in the amount of the wage or salary, or other income of the convicted person for a period of two to five years or by deprivation of liberty for a term of up to six years with or without deprivation of the right to hold specified offices or to engage in specified activities for a term of up to three years. Article 199.2. Concealment of Monetary Funds or Property of an Organization or Individual Businessman against Which the Recovery of Taxes and (or) Fees Is Levied Concealment of monetary funds or property of an organization or individual businessman from which in the procedure provided for by the laws of the Russian Federation on taxes and fees arrears of taxes and (or) fees have to be deducted, made by the proprietor or the head of the organization, or any other person exercising managerial functions in this organization, or by an individual businessman on a large scale shall be punishable by a fine in the amount of 200 thousand to 500 thousand roubles or in the amount of the wage or salary, or any other income of the convicted person for a period of 18 months to three years or by deprivation of liberty for a term of up to five years with or without deprivation of the right to hold specified offices or to engage in specified activities for a term of up to three years."; Article 200. Abolished Chapter 23. Crimes Against the Interests of Service in Profit-making and Other Organizations Article 201. Abuse of Authority 1. The use of authority by a person discharging managerial functions in a profit-making or any other organization in defiance of the lawful interests of this organization and for the purpose of deriving benefits and advantages for himself or for other persons or for the purpose of inflicting harm on other persons, if this deed has involved the infliction of substantial damage on the rights and lawful interests of individuals or organizations or on the legally-protected interests of the society or the State, shall be punishable by a fine in the amount up to 200 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to 18 months, or by compulsory works for a term of 180 to 240 hours, or by corrective labour for a term of one to two years, or by arrest for a term of three to six months, or by deprivation of liberty for a term of up to three years. 2. The same deed, which has involved grave consequences, shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by arrest for a term of four to six months, or by deprivation of liberty for a term of up to five years. Note. 1. A person who discharges on a permanent or temporary basis or on the basis of a special power the organizational and regulatory or administrative and economic duties in a profit-making organization, regardless of its form of property, or in a non-profit-making organization that is not a state agency, or a local self-government body, a governmental municipal institution, is regarded by the Articles of this Chapter, as well as in Article 196 of this Code, as a person discharging managerial functions in a profit-making or any other organization. 2. If a deed stipulated by this Article or by other Articles of this Chapter has caused harm to the interests of an exclusively profit-making organization that is not a governmental or municipal enterprise, then prosecution shall be instituted upon the application of this organization, or with its consent. 3. If a deed envisaged by this Article or by other Articles of this Chapter has caused harm to the interests of other organizations, or to the interests of individuals, society, or the State, then prosecution shall be instituted on general grounds. Article 202. Abuse of Authority by Private Notaries and Auditors 1. The use by a private notary or a private auditor of his authority, contrary to his duty and for the purpose of deriving benefits and advantages for himself or for other persons, or of inflicting harm on other persons, if this deed has caused substantial damage to the rights and lawful interests of individuals or organizations or to the legally-protected interests of society and the State, shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one year to two years, or by arrest for a term of three to six months, or by deprivation of liberty for a term of up to three years, with disqualification to hold specified offices or to engage in specified activities for a term of up to three years. 2. The same act, committed in respect of an obvious minor or a legally incapable person, shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by arrest for a four to six months, or by deprivation of liberty for a term of up to five years, with disqualification to hold specified offices or to engage in specified activities for a term of up to three years. Article 203. Exceeding of Authority by Staff Members of Security of Detective Services 1. The exceeding of his licensed authority by a manager or an officer of a security or detective service, in defiance of his duty , if this deed has been committed with the use of violence or with the threat of its application, shall be punishable by restraint of liberty for a term of up to three years, or by arrest for a term of six months, or by deprivation of liberty for a term of up to five years, with disqualification to hold specified offices or to engage in specified activities for a term of up to three years, or without such disqualification. 2. The same act, which has involved grave consequences, shall be punishable by deprivation of liberty for a term up to seven years, with disqualification to hold specified offices or to engage in specified activities for a term of up to three years. Article 204. Bribery in a Profit-making Organization 1. The illegal transfer of money, securities, or any other assets to a person who discharges the managerial functions in a profit-making or any other organization, and likewise the unlawful rendering of property-related services to him for the commission of actions (inaction) in the interests of the giver, in connection with the official position held by this person, shall be punishable by a fine in the amount up to 200 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period up to 18 months, or by disqualification to hold specified offices or to engage in specified activities for a term of up to two years, or by restraint of liberty for a term of up to two years, or by deprivation of liberty for a term of up to two years. 2. The same acts, committed by a group of persons in a preliminary conspiracy, or by an organized group, shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one year to two years, or by restraint of liberty for a term of up to three years, or by arrest for a term of three to six months, or by deprivation of liberty for a term of up to four years. 3. The illegal receipt of money, securities, or any other assets by a person who discharges the managerial functions in a profit-making or any other organization, and likewise the illegal use of property-related services for the commission of actions (inaction) in the interests of the giver, in connection with the official position held by this person, shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by disqualification to hold specified offices or to engage in specified activities for a term of up to two years, or by restraint of liberty for a term of up to three years, or by deprivation of liberty for a term of up to three years. 4. Acts provided for by the third part of this Article, if they are: a) committed by a group of persons in a preliminary conspiracy, or by an organized group; b) abolished c) attended by extortion shall be punishable by a fine in the amount of 100 thousand to 500 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by disqualification to hold specified offices or to engage in specified activities for a term of up to five years, or by deprivation of liberty for a term of up to five years. Note: A person who has committed acts stipulated in the first or second part of this Article, shall be relieved from criminal responsibility, if he has been subject to extortion or if this person has voluntarily informed the body that has the right to institute proceedings in a criminal case about bribery. Section IX. Crimes Against Public Security and Public Order Chapter 24. Crimes Against Public Security Federal Law No. 74-FZ of July 21, 2004 amended Article 205 of the present Code Article 205. Terrorism 1. Terrorism, that is, the perpetration of an explosion, arson, or any other action endagering the lives of people, causing sizable property damage, or entailing other socially dangerous consequences, if these actions have been committed for the purpose of violating public security, frightening the population, or exerting influence on decision-making by governmental bodies, and also the threat of committing said actions for the same ends, shall be punishable by deprivation of liberty for a term of eight to twelve years. 2. The same deeds committed: a) by a group of persons in a preliminary conspiracy; b) abolished c) with the use of firearms http://visalink-russia.com/criminal-code-russian-federation.html Page 18 of 32