FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2024 No. 406-FZ

About introduction of amendments to the Criminal Code of the Russian Federation and Articles 28.1 and 151 of the Code of penal procedure of the Russian Federation

Accepted by the State Duma on November 12, 2024

Approved by the Federation Council on November 20, 2024

Article 1

Bring in the Criminal Code of the Russian Federation (The Russian Federation Code, 1996, No. 25, Art. 2954; 2011, No. 50, Art. 7361, 7362; 2015, No. 13, Art. 1811; No. 24, Art. 3367; 2016, No. 27, Art. 4258; 2017, No. 31, Art. 4799; 2018, No. 9, Art. 1292; No. 53, Art. 8459; 2019, No. 22, Art. 2668; No. 52, Art. 7818; 2020, No. 14, Art. 2003; 2021, No. 24, Art. 4233; 2022, No. 11, Art. 1599; 2023, No. 16, Art. 2753; 2024, No. 15, Art. 1972) following changes:

Part the second Article 76.1 after words "Article part two Item 172," to add 1) with words "Article 173 part one. 3,";

To "Article 173.2" shall be replaced with words 2) in the note to Article 173.1 of the word "Articles 173. 2, 173.3";

To add 3) with Article 173.3 of the following content:

"Article 173.3. Organization of activities for submission to tax authorities of the Russian Federation and (or) sale of obviously false invoices and (or) tax declarations (calculations)

1. The organization of activities for submission to tax authorities of the Russian Federation and (or) sale of obviously false invoices and (or) tax declarations (calculations) on behalf of the legal entities formed through figureheads or with use of the personal data obtained in the illegal way if these acts are integrated to commercialization in large size, -

it is punished by penalty at the rate from hundred thousand to three hundred thousand rubles or in the amount of the salary or other income of the convict for the period from one to two years, or forced labor for a period of up to four years, or imprisonment for the same term with penalty at the rate to eighty thousand rubles or in the amount of the salary or other income of the convict for the period up to six months or without that.

2. The act provided by part one of this Article:

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