The article was aimed at analyzing the characteristics of the procedure for conducting a special investigation (in absentia) in criminal proceedings concerning the legalization (laundering) of criminally obtained taxes. Attention is drawn to the fact that the concepts of "special criminal procedure", "special pre-trial investigation", "special court procedure" are not formulated by the legislator, but the legal norms concerning their practical implementation are found in various parts of the Criminal Procedure Code of Ukraine. It is understood that in the procedural decision to clarify the concept of "special criminal procedure" it is necessary to be guided by the general concept of "criminal procedure" with characteristic features for the special criminal procedure. It was concluded about the imperfection of the legislative provisions regulating the matter under consideration, in particular, the basic concepts establishing the basis for their application, what procedural acts should be performed in the absence of the accused? What is the procedural term of such an investigation? This question is not defined. The proposed changes to the legislation are aimed at improving the procedural order of a pre-trial investigation in criminal proceedings related to the legalization of taxes obtained by criminal means.