On Amendments And Additions To The Law Of The Russian Federation "on Operational Investigative Activities In The Russian Federation, The Rsfsr Law On The State Tax Service Of The Rsfsr, The Criminal Code Of The Rsfsr And The Code Of Criminal Procedure ...

Original Language Title: О внесении дополнений и изменений в Закон Российской Федерации "Об оперативно-розыскной деятельности в Российской Федерации", Закон РСФСР "О Государственной налоговой службе РСФСР", Уголовный кодекс РСФСР и Уголовно-процессуальный кодекс РСФСР

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102017205

Ineffective portion of changes in the Criminal Code of the RSFSR-federal law 13.06.96 N 64-FZ z and c o n RUSSIAN FEDERATION on amendments and additions to the law of the Russian Federation "on operational investigative activities in the Russian Federation, the RSFSR Law on the State tax service of the RSFSR, the Criminal Code of the RSFSR and the code of criminal procedure of the RSFSR (as amended by the Federal law dated 27.07.2006 no. 137-FZ) in order to ensure the effective functioning of the main Directorate of tax investigations at the State tax service of the Russian Federation, the Supreme The Council of the Russian Federation p o s t a n o v I l e t t s t b I 1. Make additions and changes to the following legislative acts of the Russian Federation: 1. In the Russian Federation law "on operational investigative activities in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 17, p. 892): the first part of article 2, after the words "disclosure of crimes," add the words "including the concealment of income from taxation and tax evasion,";
the second part of article 8, after the words "or committing serious crimes," add the words "as well as a failed tax evasion or concealment of income from taxation on an especially large scale,";
part of the sixth article 8 shall be amended as follows: "operational-search actions to ensure its own security of the internal affairs authorities, security agencies, and foreign intelligence service bodies of the State tax service, conducted in the manner prescribed by legislative acts of the Russian Federation.";
first part of article 11 shall be amended with paragraph 6 to read as follows: "6) operational units of the main Directorate of tax investigations at the State tax service of the Russian Federation and the relevant units in the State tax inspectorates for the republics within the Russian Federation, the edges, areas of the autonomous region, autonomous districts, counties, cities and districts in the cities."
2. Act of the RSFSR "on State tax service of the RSFSR" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, p. 492): the first part of article 2, after the words "cities and districts in the cities," add the words ", as well as the main Department of tax investigations at the State tax service of the Russian Federation, administrations (departments) of tax investigations at state tax inspections of the Republics comprising the Russian Federation , the edges, areas of the autonomous region, autonomous districts, counties, cities and districts in the cities ", hereinafter;
Article 7: the first paragraph, after the words "cities and districts in the cities," add the words ", as well as the Directorate of tax investigations at the State tax service of the Russian Federation, administrations (departments) of tax investigations at the State tax inspectorates for the republics within the Russian Federation, the edges, areas of the autonomous region, autonomous districts, counties, cities and districts in the cities", hereinafter;
(Paragraph repealed federal law from 27.07.2006 no. 137-FZ)
(Paragraph repealed federal law from 27.07.2006 no. 137-FZ)
3. the Criminal Code of the RSFSR (Gazette of the Supreme Soviet of the RSFSR, 1960, no. 40, p. 591) supplement articles 162-2, 162-3 read as follows: "article 162-2. Concealment of income (profit) tax or other objects Hiding derived income (profit) tax or other objects in larger sizes is punished by a fine in the amount of up to three hundred and fifty times the minimum wage established by law.
Concealment of profits (profits) or other objects of taxation on an especially large scale or a person who has previously committed an offence within the scope of this article, shall be punished by deprivation of liberty for up to five years with or without confiscation of property or a fine ranging from 300 to 500 times the minimum wage established by law.
Note. Under concealment on an especially large scale, you should understand the concealment of income (profit) or other objects of taxation, the tax which exceeds one thousand times the minimum wage established by law. If the tax exceeds fifty times the minimum wage, dimensions concealing are considered large.
Article 162-3. Opposition or failure to comply with the requirements of the internal revenue service in order to conceal the income (profits) tax evasion or evasion to the organs of the State tax service to give explanation or refuse to give explanations regarding sources of income (profit) and the actual volume, as well as the failure to provide documents and other information on the activities of an entity upon request of State bodies of the State tax service shall be punishable by a fine in the amount of one hundred to one hundred and fifty times the minimum wage established by the legislation. ".
4. The code of criminal procedure of the RSFSR (Gazette of the Supreme Soviet of the RSFSR, 1960, no. 40, p. 592; 1991, no. 52, article 1867 and 1868; 1992, N 5, art. 182): article 117 shall be amended with paragraph 8 to read as follows:

"8) Directorate General of tax investigations and relevant parts of tax investigations.";
Article 126: part one after the numerals "162-1," add the words "162-2 part 1, 162-3";
part the fifth, after the words "articles 88.0" shall be amended as follows: ' 92, 93-1, 162-1, 162-2 part 2, 162-3 "hereinafter.
T s t b I 2. This law shall enter into force from the date of publication.
Russian President Boris Yeltsin in Moscow, the Russian House of Soviets July 2, 1992 N 3181-I