Qualification problems under articles 198, 199 of the Criminal Code of the Russian Federation in connection with the introduction of the ENS and EPP from January 1, 2023

This article discusses Federal Law №263 of 14.07.22 regarding the introduction of a single tax account (hereinafter referred to as the ENS), a single tax payment (hereinafter referred to as the EPP), an aggregate tax liability, a single balance from 01.01.2023. The procedure for allocating funds to the ENS. Issues of law enforcement, the problems of qualification of Articles 198, 199 of the Criminal Code of the Russian Federation are analyzed. The procedure for complicating criminal prosecution under Articles 198, 199 of the Criminal Code of the Russian Federation is described.