The paper is devoted to the discussion of the situation of the accused in the proceedings in relation to the absent, which is regulated by the Fiscal Penal Code. The author discusses the conditions which make it possible to examine the case of a person accused of fiscal offences and fiscal petty offences. The prerequisites for conducting such special proceedings are: permanent residence abroad of the perpetrator of a fiscal offence or fiscal petty offence or a situation when it is not possible to determine the place of residence or stay of the accused perpetrator (Article 173(1) of the Fiscal Penal Code). Negative conditions for these proceedings are the following situations: when the guilt of the perpetrator or circumstances of a prohibited act give rise to doubts, or when a person accused of a fiscal offence hid after the filing of a bill of indictment with the court, and also when in the course of proceedings before the court his place of residence or place of stay in the country is established (Article 173(2) of the Fiscal Penal Code). The author discusses the procedural consequences that result from the possibility of conducting proceedings against an absent defendant in cases of fiscal offences or fiscal petty offences.