FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 22, 2014 No. 308-FZ

About modification of the Code of penal procedure of the Russian Federation

Accepted by the State Duma on October 10, 2014

Approved by the Federation Council on October 15, 2014

Article 1

Bring in the Code of penal procedure of the Russian Federation (The Russian Federation Code, 2001, No. 52, Art. 4921; 2002, No. 22, Art. 2027; 2003, No. 27, Art. 2700, 2706; 2004, No. 27, Art. 2711; 2007, No. 16, Art. 1827; No. 24, Art. 2830; 2008, No. 49, Art. 5724; 2010, No. 1, Art. 4; No. 11, Art. 1168; 2011, No. 1, Art. 16; No. 50, Art. 7349, 7362; 2013, No. 9, Art. 875; No. 26, Art. 3207; 2014, No. 6, Art. 558; No. 30, Art. 4219) following changes:

1) in Article 28.1:

a) in part one of the word "or the investigator with the consent of the prosecutor" to exclude;

b) the second to state part in the following edition:

"2. For the purpose of this Article compensation of the damage caused to budget system of the Russian Federation is understood as payment in full of shortage, penalty fee and penalties in the amount of, determined in accordance with the legislation of the Russian Federation about taxes and fees taking into account the calculation of the size of penalty fee and penalties provided by tax authority.";

2) part pervuyu.1 Article 140 to recognize invalid;

3) Article 144:

a) add with part seven of the following content:

"7. In case of receipt from body of inquiry of the message on the crimes provided by Articles 198 - 199.1 Criminal Codes of the Russian Federation, the investigator in the absence of the bases for refusal in initiation of legal proceedings no later than three days from the moment of receipt of the message sends to higher tax authority in relation to tax authority in which the taxpayer (the tax agent, the payer of collection), the copy of such message with appendix of the relevant documents and predesign of the expected amount of shortage on taxes and (or) charges stays on tax accounting.";

b) add with part eight of the following content:

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