Russia has introduced criminal liability for organizing schemes that create false declarations and invoices to the tax authorities. The law, signed by President Vladimir Putin, appeared on the official portal of Legal Regulations and specifies penalties for those who mislead the tax system with forged documents.
If a crime is committed by a legal entity, the statute provides for a fine of up to 300,000 rubles or compulsory labor. It also allows for a prison sentence of up to four years together with a fine of up to 80,000 rubles.
If the offense is carried out by a group, the penalties rise to seven years in prison and fines up to 800,000 rubles. The same sanctions apply when the activity generates income, especially on a large scale.
Tax returns and invoices are treated as fraud if they contain false information about the transfer of property rights, the performance of work, the provision of services, or the transportation of goods.
Earlier this year the State Duma approved the Law on the Main Aspects of Tax Policy for 2023-2025. The changes broaden the government’s power to grant deferrals on tax payments and insurance premiums through 2028, and kept the so‑called preferential penalty rates in place through the end of 2024. The measure also introduced personal property tax benefits for participants in the special military operation and their family members, along with higher tax deductions for individuals supporting children with disabilities.
Since those provisions took effect, observers have tracked how the rules affect business planning and personal finances. Taxpayers increasingly seek guidance on how to claim deductions and how to ensure filings are accurate. Authorities have emphasized the importance of clear accounting, transparent invoicing, and timely reporting to reduce exposure to penalties.
Questions linger about which tax deductions Russians claim most often. While the exact pattern varies by circumstance, common items include standard personal allowances, education and medical expenses, charitable contributions, and allowances for families with dependents. The tax system remains intricate, and policy shifts continue to reshape the landscape for both individuals and businesses.