Abstract
The author analyses the recent amendments to the Criminal Procedure Code related to legal procedure of initiating criminal cases in tax sphere. Since March 2022, a criminal case on tax evasion may be initiated only on materials sent to an investigative authority by tax authorities. However, with introduction of the new order, there are still some unclear points related to concrete steps which should be conducted under the new order and to future investigative activity. Further, the author analyses some draft laws related to criminal liability for tax evasion. Firstly, the draft law on criminalisation of systematic preparation of falsified VAT documents is analysed. This draft law was sent back to its authors but highly likely, it will be enacted soon. So, the objective elements of the new crime are analysed in advance. Secondly, three draft laws are analysed related to amending substantive criminal and criminal procedure legislation on punishment for tax evasion, criminal criteria of tax evasion, etc. The author concludes that all these amendments are welcomed as clarifying the issues of criminal liability for tax evasion.
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