On Introducing Changes And Additions Into The First Part Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть первую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Part One of the Tax Code of the Russian Federation Adopted by the State Duma on 23 June 1999 " Approved by the Federation Council on 2 July 1999, (Federal Act No. N 196-FZ; Code of the Russian Federation, dated 28.05.2003. N 61-FZ; federal laws of June 306.2003 N 86-FZ; 07.07.2003 N 104-FZ; of 23.12.2003 N 185-FZ; dated 29.06.2004 N 58-FZ; dated 29.07.2004 N 95-FZ; dated 27.07.2006 N 137-FZ; dated 27.07.2010. N 229-FZ; of 23.07.2013 N 248-FZ; of 02.04.2014 N 52-FZ Article 1. To amend the first part of the Tax Code of the Russian Federation. 3824; 1999, N 14, sect. 1649) the following changes and additions: 1. In article 1: 1), in paragraph 1, word "(or)" delete; 2) in paragraph 2: the first after the word "taxes" to add "and fees"; in subparagraphs 1 and 5, the word "determines" delete; Paragraph 2, the word "establishes" and the word "(or)" delete; subparagraph 3 should read as follows: " (3) Principles for the establishment, enforcement and termination of previously imposed taxes and duties of the Russian Federation Federation and local taxes and charges; "; , in subparas. 4, 6 and 7 "shall establish" delete; , in subparagraph 7, the words "tax authorities and" should be deleted, after the word "appeals" to be supplemented by the words "acts of tax authorities and"; 3), paragraph 4 should be amended to read: " 4. The legislation of the constituent entities of the Russian Federation on taxes and duties consists of laws and other normative legal acts on taxes and duties of the constituent entities of the Russian Federation, adopted in accordance with this Code. "; , to read: " 5. The normative legal acts of local authorities on local taxes and fees are adopted by representative bodies of local self-government in accordance with this Code. ". 2. In article 2: 1), the first part after the words "tax control" is supplemented by the words ", appeals against acts of tax authorities, actions (omissions) of their officials"; (2) Part Two, after "Customs payments" to be supplemented by the words ", appeals against acts of Customs authorities, actions (omissions) by their officials". 3. In article 3: 1), the third sentence of paragraph 1 should read: "Tax determination takes into account the taxpayer's actual capacity to pay the tax."; 2) in the first paragraph of paragraph 2 of the word " political, ideological, ethnic, religious and other differences among taxpayers "should be replaced by the words" social, racial, national, religious and other similar criteria "; 3) in paragraph 4: the word "financial"; the word "lawful" the taxpayer "shall be replaced by the words" not prohibited by the law of the economic activities of individuals and organizations "; 4)(Federal Act dated 29.07.2004 N 95-FZ) 5), amend the text to read: " 6. All tax elements should be defined in tax-setting. The tax and tax laws must be formulated in such a way that everyone knows exactly what taxes (fees) are, when and in what order it should be paid. ". 4. In article 4: 1), the title of the article should read: " Article 4. Normative legal acts of the executive, executive, local self-government and state extra-budgetary funds on taxes and fees "; 2) the text of the article 1; (3) in paragraph 1 of the words "the executive authorities of the constituent entities of the Russian Federation and the executive bodies of local self-government" shall be replaced by the words " the executive authorities of the constituent entities of the Russian Federation, the executive organs of the Russian Federation Local Government, bodies of "; 4) to add to paragraph 2 as follows: " 2. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Instructions and guidance on issues related to taxation and fees that do not apply to tax and fee legislation. ". 5. In article 5: 1), paragraph 3, paragraph 1, should be supplemented with the words ", but not earlier than one month from the date of their official publication"; (2), paragraph 2, after the word "rates," add the words "fee amounts", the words "tax offences". Replace the words "the violation of tax and fee legislation"; (3) in paragraph 3, replace the words "tax offences" with the words "violations of the legislation on taxes and fees", the words "and other obligations", replace the words "tax offences". agents, their representatives. "; 4) in paragraph 4 of the phrase" taxpayers or tax payers, as well as other obliged persons, "to replace the words" taxpayer, tax payers, tax agents, their representatives "; 5) with the following paragraph 5: " 5. The provisions of this article shall also apply to the regulatory legal acts governing the collection of taxes and fees to be paid in connection with the movement of goods across the customs border of the Russian Federation. " 6. In article 6: 1), in paragraph 1: , in subparagraph 2, the words "other mandatory persons" should be replaced by "tax agents, their representatives", after the words "tax authorities," to be supplemented by the words "Customs authorities, public authorities". Extra-budgetary funds, "; sub-paragraph 3 should be supplemented with the words", other persons whose duties are set by this Code "; , in subparagraph 4, replace the words" other mandatory persons "with the words" tax agents, their representatives "; , subparagraph 5, after the words "of tax authorities" with the words ", the authorities, organs of State extrabudgetary funds, ", the word" and "delete; sub-paragraph 7 is supplemented by the words", other persons whose duties are established by this Code "; 2), paragraph 3 should read as follows: " 3. The legal recognition of a legal act not in conformity with this Code shall be effected by a court of law unless otherwise provided in this Code. OF THE PRESIDENT OF THE RUSSIAN FEDERATION the necessary changes. "; 3) add the following to paragraph 4: " 4. The provisions of this article shall also apply to the regulatory legal acts governing the collection of taxes and fees to be paid in connection with the movement of goods across the customs border of the Russian Federation. " 7. Supplement the Code with article 6-1 as follows: " Article 6-1. The procedure for calculating the time limits prescribed by the tax and collection legislation The applicable tax and collection legislation is determined by the calendar date or the expiry of the period of time, which is calculated in years, quarters, months, weeks, or days. The period may also be defined by reference to an event that is bound to occur. The years are due to expire in the relevant month and the last year of the term. This year (except calendar year) recognizes any period of time consisting of twelve calendar months following consecutive calendar months. The quarters will expire on the last day of the last month of the last month. This quarter is considered to be equal to three months, counting from the beginning of the year. The months are due to expire in the appropriate month and the number of the last month of the term. The month is recognized as a calendar month. If the end of the term falls within a month in which there is no corresponding number, the period expires on the last day of that month. The weeks are due to expire on the last day of the week. This week recognizes a period of time consisting of five consecutive working days. In cases where the last day of the period falls on a non-working day, the end of the term is the next working day following it. The activity for which the deadline is set can be performed up to 24 hours of the last day of the deadline. If the documents or sums have been deposited in the post or telegraph office up to twenty-four hours of the last day of the last day, the deadline is not considered to have been missed. The timing of an activity is determined by the exact calendar date, an indication of an event that must occur, or a period of time. In the latter case, the action may be performed throughout the period. The { \cs6\f1\cf6\lang1024 } Year { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } In article 8, paragraph 2, the words "in the interest of" should be replaced by the words "with respect to". 9. In article 9: , in paragraph 3, the words "The State Tax Service of the Russian Federation and its territorial" shall be replaced by the words "Ministry of the Russian Federation for Taxes and Fees and", after the words "units in the Russian Federation". in addition to the words "(tax authorities)"; , in paragraph 4, the word "territorial" delete; in paragraph 6 of the word ", other authorized bodies (hereinafter referred to as" the financial authorities), " authorized bodies "; (Paragraph 5 is no more effective- Federal Law of July 27, 2006 N 137-FZ) (Paragraph 6 has been superseded by Federal Law of July 27, 2006). N 137-FZ) (Paragraph 7 is lost-Federal Law of 30.06.2003) N 86-FZ 10.(Spated out-Federal Law of 29.06.2004) N 58F) 11. In article 11: 1), paragraph 2 should read: " 2. For the purposes of this Code, the following concepts are used: organizations-legal persons formed in accordance with the legislation of the Russian Federation (hereinafter referred to as Russian organizations), as well as foreign legal entities, Companies and other corporate entities with a civil legal capacity established under the laws of foreign States, international organizations, their subsidiaries and missions established in the territory of the Russian Federation Federation (hereinafter-foreign organizations); natural persons -Citizens of the Russian Federation, foreign citizens and stateless persons; individual entrepreneurs-individuals registered in the prescribed manner and carrying out entrepreneurial activities without education legal person, private notaries, private guards, private detectives. Natural persons engaged in business without the formation of a legal entity but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, The performance of the duties assigned to them by this Code may not be invoked as being not sole proprietor; (Paragraph 6 is no more effective-Federal Law dated 27.07.2006 N 137-FZ ) person (person)-organization and/or physical persons; (Paragraph 8 is no longer valid-Federal Law dated 27.07.2006 N 137-FZ) (Paragraph 9 has become invalid-Federal Law dated 27.07.2006). n 137-FZ) banks (bank)-commercial banks and other credit organizations licensed by the Central Bank of the Russian Federation; accounts (account)-account (current) and other bank accounts opened on the basis of of a bank account to which the money of the organizations and individual entrepreneurs may be spent; source of income to the taxpayer-organization or individual from whom The taxpayer receives an income; arrears-the amount of the tax, or the amount of the fee not paid in the tax and collecting legislation; certificate of registration in the tax authority is the document issued by the tax authority of the organization or individual registered in the the quality of the taxpayers; seasonal production-production, which is directly related to natural, climatic conditions and over time of the year. This concept applies to the organization and the individual entrepreneor, if in certain tax periods (quarter, half) their production activities are not carried out due to natural and climatic conditions; location of the Russian organization is the place of its state registration; location of the separate unit of the Russian organization is the place of the organization's performance of this organization through its separate division; place of residence of the individual is the place where it is A natural person is permanently or predominantly living; a separate organizational unit-any territorially distinct unit from which fixed workstations are equipped. The recognition of an organizational unit is made irrespective of whether it is reflected or not reflected in the constituent or other organizational and administrative documents of the organization and from the authority vested in it. the specified organization unit. In this case, the work place is considered to be fixed if it is created for a period of more than one month. "; (2) in paragraph 3, the words" taxable base "should be replaced by the words" tax base ". 12. In article 12: 1) in paragraph 1: words "and are charged" delete; after the word "regional" add "taxes and charges"; 2), paragraph 3 should read: " 3. Regional recognition of taxes and fees, established by this Code and the laws of the constituent entities of the Russian Federation, enacted in accordance with the present Code, by the laws of the constituent entities of the Russian Federation and compulsory payments in the territories OF THE PRESIDENT OF THE RUSSIAN FEDERATION When establishing a regional tax, the legislative (representative) organs of the constituent entities of the Russian Federation shall determine the following elements of taxation: tax rates within the limits established by this Code, the procedure and the date of payment. tax, as well as the reporting forms for the regional tax. Other elements of taxation are established by this Code. In establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide for tax breaks and grounds for their use by the taxpayer. "; 3), paragraph 4, set out in the , to read: " 4. Local recognition of taxes and fees established by this Code and the regulatory legal acts of the representative bodies of local self-government established in accordance with this Code representative bodies of local self-government and obligatory payments in the territories of the relevant municipalities. Local taxes and fees in cities of federal importance to Moscow and St. Petersburg are established and enforced by the laws of the above-mentioned constituent entities of the Russian Federation. When the local tax is established by representative bodies of local government, the regulatory legal acts define the following elements of taxation: tax rates within the limits set by this Code, procedure and time limits the payment of tax, as well as the reporting forms for the local tax. Other elements of taxation are established by this Code. If local tax is established, representative bodies of local self-government may also provide tax incentives and grounds for their use by the taxpayer. ". 13. In article 16: 1), the title of the article should read: " Article 16. Information on taxes and fees "; 2) in part one: the words" Information on the establishment of regional and local taxes or fees "shall be replaced with the words" Information and copies of laws, other regulatory instruments on Establishment and cancellation of regional and local taxes and fees; , the State Tax Service of the Russian Federation shall be replaced by the words "Ministry of the Russian Federation on taxes and charges"; 3) in part OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the words "regional taxes or fees" by "Ministry of the Russian Federation", replace the words "regional taxes and fees" with "local taxes or fees" with "local taxes and fees". 14. In article 17: 1), in paragraph 1, delete, after the words "elements of taxation", add ", namely"; (2) in paragraph 2, replace the words "a legal instrument" with the words " the act of the law on taxes and "; 3) in paragraph 3, the words" elements of taxation shall be defined "shall be replaced by the words" determines their payors and elements of taxation ". 15. Article 18 should read as follows: " Article 18. Special tax regimes The special tax regime recognizes the special procedure for calculating and paying taxes and fees for a certain period of time, applicable in the cases and in the manner prescribed by this Code. under federal law. When establishing special tax regimes, the elements of taxation, as well as tax benefits, are determined in accordance with the procedure set out in this Code. Special tax regimes include: simplified taxation system of small business entities, taxation system in free economic zones, tax system in closed administrative-territorial Education, tax system in the execution of concession contracts and product division agreements. ". 16. Article 19, paragraph 2, should read as follows: " In accordance with the procedure provided for in this Code, branches and other separate units of Russian organizations shall discharge the duties of these organizations in the payment of taxes and duties on locations of these branches and other separate units. ". 17. In article 20: 1) in paragraph 1: in the first word delete; subparagraph 1 should read: " 1) one organization directly and (or) indirectly participates in another The total participation rate is over 20 per cent. The share of indirect participation of one organization in another organization, through the sequence of other organizations, is determined in the form of a share of the direct participation of the organizations of the sequence one in another; "; 2), paragraph 2, set out in reading: " 2. The court may recognize persons as interdependent on other grounds not provided for in paragraph 1 of this article, if the relationship between these persons may affect the results of transactions for the sale of goods (works, services). ". 18. In article 21, paragraph 1: subsection (2), after the words "receive from the tax authorities" should be supplemented with the words "and other authorized State bodies"; "tax claims" should be replaced by "tax and tax claims"; , in subparagraph 12, the word "decisions" should be replaced by the word "acts". 19. In article 23: 1), in paragraph 1: , in subparagraph 2, the words "in the authorities of the State Tax Service of the Russian Federation" should be replaced by the words "in the tax authorities"; subpara. 3, in addition to the words "and fees"; sub-paragraph 4 should be supplemented with the words "as well as the accounting records in accordance with the Federal Law" About accounting"; in subparagraph 8 replace" three "with" four "; 2) in paragraph 2: paragraph 1 In the words "Part One", after the word "obligation", after the word "must", add the words "in writing"; , in the second word, the word "5-day" should be replaced by the word "10-day"; in paragraph 5 of the word "termination" ", replace by the words" (bankruptcy), " By the word "o"; (Paragraph 5 is no more effective-Federal Law of December 23, 2003). N 185-FZ) 3) add the following addition to paragraph 5: " 5. Taxpayers (fee payers) paying taxes and fees in connection with the movement of goods across the customs border of the Russian Federation are also subject to duties under the customs laws of the Russian Federation. ". 20. In article 24: 1) in paragraph 3, subparagraph 3, the word "money" should be deleted; 2), add the following new paragraph 4: " 4. Tax agents enumerate the taxes withheld in the manner provided for by this Code for the payment of tax by the taxpayer. "; 3) paragraph 4 as paragraph 5. 21. In article 29: 1), after the words "with the tax authorities" to be supplemented by the words "(Customs authorities, public extrabudgetary funds)"; (2) in paragraph 2 of the word "tax and customs authorities," to read "tax authorities, customs authorities, bodies of state extrabudgetary funds,". 22. The title of section III should read as follows: " Section III. Tax authorities. Customs authorities. State extrabudgetary funds. Tax police. Liability of tax authorities, customs authorities, bodies of state extrabudgetary funds, tax police authorities, their officials. " 23. The title of chapter 5 should read: " Chapter 5. Tax authorities. Customs authorities. State extrabudgetary funds. Liability of tax authorities, customs authorities, bodies of state extrabudgetary funds, their officials. " 24. In article 30: 1), in paragraph 1, the words "The State Tax Service of the Russian Federation and its territorial" shall be replaced by the words "Ministry of the Russian Federation in taxes and charges and its"; 2)(Uspent force- Federal Law of 29.06.2004 N 58-FZ) 3) paragraph 3 after "Tax authorities" to add ", public extrabudgetary funds"; 4) paragraph 4 after "Tax authorities" to read ", public extrabudgetary" funds ". 25.(Spconsumed out-Federal Law of 27.07.2006) N 137-FZ) 26. In article 32: 1), in paragraph 1 (7): , replace the words "or the tax agent"; after the words "as well as" in addition to the words " in the cases provided for in this Code, the notification and "; 2) in paragraph 3, replace the word" three-day "with the word" 10 days ". 27. Article 34, paragraph 1, after the words "has duties" to be supplemented by the words "tax authorities". 28. Supplement the Code with article 34-1 as follows: " Article 34-1. Authority of public extrabudgetary funds 1. In cases where the legislation on taxes and fees on public extrabudgetary funds has the responsibility of tax control, these authorities shall enjoy the rights and duties of the tax authorities provided for in this Code. 2. Officials of public extrabudgetary funds shall be liable under article 33 of this Code. "................................. In article 35: 1), in the title of the article, after the words "Customs authorities", insert the words ", public extrabudgetary funds", the word "and" replaced by the words "and"; 2) dated 29.06.2004 N 58-FZ) 3) paragraph 2, paragraph 3; 4) in paragraph 3 of the word "in paragraph 1" should be replaced by the words "in paragraphs 1 and 2". 30. In article 36: 1), in paragraph 2: , in subparagraph (1), replace the words "the competence of these bodies" with the words "to maintain"; , in subparagraph 2, replace the word "jurisdiction" with the word "jurisdiction"; 2), paragraph 3 The following wording: " 3. The tax police authorities, when identifying the circumstances that require the commission of acts which are assigned to the tax authorities by this Code, must within ten days from the date of identification of such circumstances be sent to the relevant authorities. The tax authority to make a decision about it. ". 31. In article 38: 1), in the first paragraph of paragraph 1: , after the word "shall" be supplemented with the words "operations for the sale of goods (works, services),"; "other economic basis, which has been replaced by the words" other object; "; (2), paragraph 2, after the words" civil rights ", add" (excluding property rights) ". 32. In article 39: 1), in paragraph 1, replace the words "provision of services" with the words "the provision of services", after the words "the present Code," to supplement the words " transfer of ownership of goods, performance of the work performed by one person to the of another person, the provision of services by one person to another person ", the word" and "delete; 2) in paragraph 3: to add a new subparagraph 3 reading: " 3) transfer of fixed assets, intangibles and (or) inogoto Non-commercial organizations for the basic charter non-business activities; "; sub-items 3-8 should read as sub-items 4-9; sub-paragraph 4, as follows: " 4) transfer of property, if such transfer is Investment (in particular, contributions to the statutory (warehousing) capital of economic societies and partnerships, contributions to the treaty of a simple partnership (joint venture agreement), mutual contributions to the cooperatives ' mutual funds); "; (5) and (6) after the words "transfer of property" add initial contribution limits. ". 33. In article 40: 1), in paragraph 2: in the first paragraph, after the words "Tax authorities", add "in the control of completeness of taxes", the word "control" should be replaced by the word "check"; add the following new subparagraph 3: "3) in the execution of foreign trade transactions;"; sub-paragraph 3 (3) should read: "(4)", with more than 20 Percentage increase or decrease from the level of prices applied by the A taxpayer for identical (uniform) goods (work, services) within a short period of time. "; 2), paragraph 3 should read: " 3. In the cases referred to in paragraph 2 of this article, when the prices of goods, works or services used by the parties to the transaction are rejected by the parties to the increase or downwards by more than 20 per cent of the market price of identical (homogenous) goods (work or services), the tax authority has the right to issue a reasoned decision on the assessment of the tax and penalties calculated in such a way as if the results of the transaction were assessed on the basis of the application of market prices for the relevant goods, work or Services. The market price shall be determined according to the provisions set out in paragraphs 4 to 11 of this article. This takes into account the ordinary transactions between the non-dependent persons of the price or discount allowance. In particular, discounts due to: seasonal and other fluctuations in consumer demand for goods (work, services); loss of quality products or other consumer properties; expiration (approximation The date of expiry) of the shelf life or sale of goods; marketing policy, including in the promotion of new products without analogues, as well as in the promotion of goods (works, services) on new markets; Implementation of pilot models and samples of goods for the purpose of familiating themselves with them consumers. "; 3) in paragraph 5: words", works or services "should be replaced by" (works, services) "after the word" buyer "after the word" buyer "after the word" (implement) "after the word" buyer ". "buyer" to be supplemented by the word "(seller)"; 4) in paragraph 6: the first paragraph after the words "for them" should be supplemented by the word "fundamental"; in the second paragraph, the words "may not be taken into account" should be replaced by "may be unaccounted for"; 5) in paragraph 7: in the first paragraph of the word "functions and" to be replaced with the words "functions and (or)"; paragraph 3, delete; 6) in paragraph 8 of the word "provided that" is replaced by the words "where"; 7), paragraph 9 should read: " 9. When determining the market prices of the goods, work or service, account shall be taken of information about the prisoners at the time of implementation of the goods, work or services of transactions with identical (uniform) goods, works or services in comparable conditions. In particular, the number of transactions such as the quantity (volume) of goods supplied (e.g. volume of goods), the terms of performance of the obligations, the terms of payment normally used in transactions of the type, as well as other reasonable conditions, shall be taken into account. that can have an impact on prices. However, the terms of the transactions in the identical (and in the absence of them) of the goods, works or services are recognized as comparable if the distinction between such conditions does not significantly affect the price of such goods, work or services, or may be taken into account by amendments. "; 8), paragraph 10, should be deleted; 9) paragraphs 11 to 13 should be read as paragraphs 10 to 12; 10), paragraph 10 should read: " 10. In the absence of goods, works or services in an identical (homogenous) market, goods, works, services or lack of supply in this market for such goods, works or services, and if no definition is available In the absence of either a lack of information or the unavailability of information sources to determine the market price, the price method is used to determine the market price of the goods, works or services sold by the seller The difference in the price by which such goods, work or services are sold by the buyer of these goods, works or services on subsequent sale (resale), and usual in such cases, the costs incurred by the buyer for resale (excluding the price from which the seller bought the goods, work or Services) and the promotion of goods, works or services purchased from the buyer, as well as the usual activity of the buyer's profit. If it is not possible to use the price method of the subsequent implementation (in particular, in the absence of information about the price of goods, works or services, subsequently sold by the buyer), the cost method at which the market price is used is used The goods, works or services sold by the seller are defined as the sum of the costs incurred and the usual business of the profit. This takes into account the direct and indirect costs of production (acquisition) and (or) the sale of goods, works or services in such cases, the usual costs of transportation, storage, insurance and other such costs. "; 11) in paragraph 11 of the word ", information base of public authorities and local self-government and information provided by tax payers to tax authorities" delete; 12) in paragraph 12 of the word "to" replace In the words "to determine the results of the transaction", the words "paragraphs 4 to 12" should be replaced by In the words "paragraphs 4 to 11"; 13), add the following paragraph 13: " 13. In the sale of goods (works, services) at state regulated prices (tariffs) established in accordance with the Russian legislation, the specified prices (tariffs) are taken for tax purposes. "; 14) in paragraph 14 Replace "3, 10 and 11" with "3 and 10". 34. In article 42, paragraph 2, the words "on the submission of the State Tax Service of the Russian Federation" should be deleted. 35. In article 43: 1), paragraph 1: add words "in proportion to the shares of shareholders (participants) in the charter capital of that organization"; to add to the following paragraph: " To Dividend also includes any income derived from sources outside the Russian Federation relating to dividends in accordance with the laws of foreign States. "; (2) in paragraph 2: (1)) exceeding the contribution of this shareholder (participant) to the charter (stacking) The capital of the organization "; to supplement subparagraph 3 with the following: " (3) payment of a non-profit organization to its core statutory activities (not related to business activities) produced by by economic societies whose charter capital consists entirely of the contributions of this non-profit organization. ". 36. In article 45: 1), paragraph 1 should be supplemented with a new paragraph third reading: " Non-performance or improper performance of a duty to pay a tax is the basis for a tax authority, a body of a State extrabudgetary fund or customs authority of the taxpayer for payment of tax. "; 2) in paragraph 2: second sentence of the first paragraph to be added with the words", and if at the time of presentation Taxpayer to the bank to pay the tax, the taxpayer has different Unfulfilled claims against the account, which under the civil law of the Russian Federation are executed as a matter of priority, and the taxpayer does not have sufficient funds in the account to satisfy all requirements "; paragraph 2 should read as follows: " The duty to pay the tax shall also be deemed to have been fulfilled after the tax authority or the court, in accordance with the procedure established by article 78 of this Code, The elimination of excessive amounts paid or exquisite. "; (3) Paragraph 3 should be supplemented with the following sentence: " Foreign organizations, as well as natural persons who are not tax residents of the Russian Federation, as well as in other cases provided for by federal laws, the tax may be paid in foreign currency. ". 37. In article 46: 1), in paragraph 3: first sentence of the first paragraph should read: " The decision to recover is taken after the expiry of the duty to pay the tax, but not later than 60 "(tax agent)"; 2) in paragraph 5: , second word, if not set by this paragraph " delete; first sentence of the paragraph The third addition to the words "the Central Bank of the Russian Federation on the date of the sale of the currency"; 3), paragraph 6, should be supplemented with the words ", as this does not violate the order of priority of payments established by civil society". of the Russian Federation "; 4) in paragraph 7 after the words" tax agent "with the words" or the lack of information about the taxpayer and tax agent accounts ", replace the words" other obliged person "with the words" agent "; 5) in paragraph 10 of the word" for which payment was made Delays or installments " delete; 6)(Uspent power-Code of the Russian Federation of 28/05/2003) N 61-FZ 38. In article 47: 1), second sentence of paragraph 5, delete; 2), add the following new paragraph 7: " 7. The provisions of this article shall also apply in the collection of penalties for late payment of the tax and fee. "; 3, paragraph 7, paragraph 8; 4) in paragraph 8 of the word" grant or installments " "delete; 5) to add to paragraph 9 as follows: " 9. The provisions of this article shall also apply to the collection of taxes and charges by Customs authorities. ". 39. In article 48: 1), after the words "(Customs authority)", paragraph (1) should be inserted after the words "(customs authority)" after the words "(customs authority)"; and In addition to the words "(Customs authorities)", add "(Customs authorities)"; 5) in paragraph 10 of the word "in the case of a deferments or payment installments" should be deleted. 40. In article 49: 1), in paragraph 2, after the words "taxes and charges," should be supplemented by the words "the penalties and fines,", the words "or constituent documents", delete; 2), paragraph 4 should read: " 4. If the liquidated organization has the amounts of the organization's overpaid taxes or fees and (or) penalties, fines, the amounts in question are set off against the debt of the liquidating organization on taxes, fees (penalties, fines) A tax authority, in accordance with the procedure established by chapter 12 of this Code, no later than one month after the date of application by the taxpayer, the organization. The sum of the overpaid taxes and fees (penalties, fines) is allocated to the budgets and/or the extra-budgetary "funds in proportion to the total amounts of taxes and charges (fines, fines) before the relevant funds". budgets and/or extrabudgetary funds. If there is no debt of the liquidating organization in respect of the duty to pay taxes and fees, as well as for the payment of penalties and fines, the amount of the tax and fee paid (penalties, fines) paid by the organization shall be surrendered This organization is not later than one month from the date of application by the taxpayer, the organization. If a liquidated organization has an amount of excessive tax or fee, as well as penalties and fines, the amounts are to be surrendered to the taxpayer, in accordance with the procedure established by chapter 12 of this Code, not later than One month from the filing of the taxpayer's application-the organization. ". 41. In article 50: 1), in paragraph 2: , the second sentence of the second paragraph should read: "The successor (legal successors) shall pay all the penalties due to the transferred duties."; The second paragraph should be amended to read as follows: " The legal successor (s) of a restructured legal entity in the performance of the duties entrusted to him or her in the payment of taxes and duties shall enjoy all rights, shall perform all duties in the manner provided for in this Code for the "; 2) in paragraph 4, the word" (heirs) "should be deleted; (3) in the second paragraph of paragraph 7, the words" or the transmission shall not allow "to be replaced by the word" excludes ", the word" excludes "should be replaced by the word" excludes "; 4) in paragraph 10: , in the second paragraph of the second word "reorganized organization", replace the words "this organization" with the words "this legal person", the words "the said organization". Replace with "specified legal person"; paragraph The third sentence should read: " In the absence of any arrears in the payment of the duty to pay the tax, as well as the payment of penalties and fines, the amount of the excess tax paid by that legal person (a penalty, a fine) shall be returned to the successor (s) not later than one month from the date of the submission by the successor (s) of the application in accordance with the procedure established by chapter 12 of the present Code. However, the amount of the overpaid tax (penalties, fines) by a legal entity, prior to its reorganization, shall be returned to the legal person's successor (s) of the reconstituted legal entity, in accordance with the share of each legal successor determined on the basis of the division balance. "; (Paragraph 5 is no more effective-Federal Law of 27 July 2006). N 137-FZ) (Paragraph 6 has been superseded by Federal Law of July 27, 2006). N 137-FZ) 5) add the following: " 12. The rules set out in this article shall also apply in the determination of the successor (s) of a foreign organization, organized in accordance with the law of a foreign State. ". 42. In article 51: 1), paragraph 2 should read: " 2. The duty to pay taxes and fees of an individual declared by a court to be incompetent shall be performed by his or her guardian at the expense of that incompetent person. The guardian of an individual declared by a court to be legally incompetent is required to pay the amount of taxes and fees paid by the taxpayer (tax payer), as well as the penalties and fines due on the day of the recognition of the person. "; 2) to supplement paragraph 4 with the following: " 4. Persons who, under this article, are subject to the duty to pay taxes and fees of natural persons recognized as missing or incapacitated, shall enjoy all rights, shall perform all duties in the manner provided for in this article. The present Code for Taxpayers and Payers, taking into account the characteristics provided for in this article. Such persons shall not be entitled to the penalties provided for in this Code in the exercise of the duties assigned to them by this article, which shall therefore be held liable for the commission of tax offences, shall not be liable to fines provided for in this Code. The property of a person recognized as missing or incapacitated, respectively. ". 43. Article 52, paragraph 2, should be supplemented with the following sentences: " In such cases, the tax authority shall send the tax notice to the taxpayer not later than 30 days before the due date of payment. The tax notification should indicate the amount of the tax payable, the calculation of the tax base, and the period of payment of the tax. The form of tax notification is established by the Ministry of the Russian Federation on taxes and charges. The tax notice may be given to the head of the organization (its legal or authorized representative) or to an individual (his or her legal or authorized representative) in person under receipt or other means confirming the fact and date of the receipt. In the event that these persons evade the receipt of a tax notice, the notice shall be sent by mail by registered mail. The tax notice is deemed to have been received six days after the date of transmission of the registered letter. ". In article 54, paragraph 2, the words "the State Tax Service of the Russian Federation" shall be replaced by the words "by the Ministry of the Russian Federation for Taxes and Fees". 45. Article 55, paragraph 1, should be supplemented with the following sentence: "The tax period may consist of one or more reporting periods upon which advance payments are paid.". 46. In article 56: 1), paragraph 2, delete; (2), paragraph 3, read paragraph 2. 47. In article 57: 1), in the first sentence of paragraph 3, the word "Decadas," delete; 2) add the following: " 4. In cases where the tax base is calculated by a tax authority, the duty to pay the tax arises not earlier than the date of receipt of the tax notice. ". 48. In article 58: 1), paragraph 2 should read: " 2. The amount of the tax to be paid is paid (listed) by the taxpayer or by the tax agent within the time limit fixed. "; 2) in the second paragraph of paragraph 3, the words" other mandatory person "should be replaced by the words" tax agent ". 49. In article 59: 1), the text of the article read paragraph 1; (2) in paragraph 1 of the word "taxes and charges" should be replaced by "Indeterminate"; 3), add the following: " 2. The rules set out in paragraph 1 of this article shall also apply to the writing-off of bad debts of foam. ". 50. In article 60: 1), in paragraph 1: words ", tax agent or other obliged person" shall be replaced by the words "or tax agent"; words "or other obliged person" shall be replaced by the words "or tax agent"; 2) in paragraph 3 of the word "or other obligation" to replace the words "or tax agent"; 3) paragraph 4, add a new paragraph to the second reading: " The application of the measures of responsibility does not relieve the bank of its obligation List to the budgets (extrabudgetary funds) the amount of the tax and pay the corresponding taxes Foams. In the event that the bank fails to comply with this obligation within the prescribed time, the bank shall be subject to the recovery of the unspecified amount of the tax (fee) and the appropriate penalties at the expense of the money, in a manner similar to that provided for by the Bank of the Republic of the Republic of Korea. Article 46 of this Code, and other property, by the courts. "........................... In the title of Chapter 9, replace the words "taxes and charges" with the words "taxes and fees and penalties". 52. In article 61: 1), the title of the article should be supplemented with the words ", as well as foams"; (2) in the second paragraph of paragraph 2 of the word "and" to delete; 3), paragraph 5: after the word "tax", add "and collect"; after the words "security of property" is supplemented by the words "in accordance with article 73 of the present Code"; , after the words "the existence of a guarantee", add the words "in accordance with article 74 of this Code"; 4) Items 6 and 7, to read: " 6. The change in the period of payment of the penalty shall be in the manner prescribed by this chapter. (The third paragraph of the paragraph was lost-Federal Law of July 27, 2006). N 137-FZ) 53. Paragraph 2 of article 62, paragraph 2, after the words "On the availability of", insert the words "at the time of the decision to change the period of payment of the tax". 54. In article 63: 1), in paragraph 1: (1) read: "1) Federal taxes and fees-Ministry of Finance of the Russian Federation (except as provided for in sub-paragraphs 3 to 5") of this paragraph, paragraph 2 of this article and paragraph 3 of article 66 (1) of this Code); "; , paragraph 2, after the words" and paragraph 3 of this article "; (2) in paragraph 3 of the words "The present Code" shall be replaced by the words "legislation on taxes and charges". 55. In article 64: 1), in paragraph 1 of the word "or other obliged" to delete; (2), paragraph 2, subparagraph 6, should read: "6) other grounds provided for Russian Federation Customs Code with respect to taxes due on the movement of goods across the customs border of the Russian Federation. "; (3) In the first paragraph of paragraph 4, replace the words "in subparagraphs 3 and 4" with the words " in subparagraphs 3, 4 and 5 2 "; 4) in the first paragraph of paragraph 5: words" and the application of the necessary documents "to be deleted; to be supplemented with a new second sentence reading:" The declaration shall be accompanied by documents confirming The existence of the grounds specified in paragraph 2 of this article. "; 5) paragraph 2 of paragraph 7, delete; 7), in the first paragraph of paragraph 9, the words" to contain the reasons for such refusal "should be replaced by the words" to be motivated "; class="ed"> (Overtaken by the Russian Federation dated 28.05.2003. N 61-FZ ) 8), add "unless otherwise provided by tax and fee legislation". 56.(Spaced by Federal Law dated 27.07.2006. N 137-FZ) 57. In article 66: 1), in paragraph 1: , in the first paragraph of the first word, replace the words "the grounds referred to in article 67 of this Code"; (Paragraph third expired-Federal Law of 29.07.2004. N 95-FZ) 2) in paragraph 2: paragraph 1 after "its payments to" add the word "appropriate"; in paragraph 2: after "for each payment" with the words " relevant the tax on which the investment tax credit has been granted, "; to supplement the sentence with the following sentence:" The specific order of the reduction of tax payments is determined by the concluded investment tax credit agreement. "; 3) in paragraph 3: in paragraph 1: first sentence after "50 per cent" should be supplemented by the word "dimensions" after the word "determined" by the words "by general rules"; to be supplemented with the following sentence: " If the accumulated amount of the credit exceeds limits for which the tax is allowed to be reduced as set by this paragraph for such reporting period, the difference between that amount and the maximum allowable amount shall be transferred to the next reporting period. "; second the sentence of the second paragraph should be deleted. 58. Paragraph 6 of article 67, paragraph 6, after the word "provide" with the words "procedures for reducing tax payments,". 59. In article 68: 1) in paragraph 2 of the word "or other obliged" to delete; (2) in the first paragraph of paragraph 4 of the word "or other obliged person should replace" should "; 3) in the first paragraph of paragraph 5: ", the payment payer or other obligating person" or a mail payer by registered mail "; add the following sentence:" Notice of cancellation of the decision on postponement or installments is considered to be received on the basis of 6 days from the date of the registered letter. "; 4) in 6 words "or other obliged person" to replace the words "or paying payer"; 5) in paragraph 9, the words "but not later than three months after the termination of the contract," should be replaced with "not later than three months after the termination of the contract". 60. In article 69: 1), in paragraph 1, the word "addressed" should be replaced by the word "directed", the words "or other obligating person". "unfulfilled duty to pay tax" to replace the word "arrears"; 3) in paragraph 3 of the word "or other obliged person", delete, the word "replace" by ";"; 4) in paragraph 4: in the first word "to ensure" replace with the words " the payment of tax ", the words" or other obliged person "to be excluded; in the paragraph of the second word", other obliged person ", delete; 5) in paragraph 5: words" or ", delete; word" or other obliged person " delete; the words "on the place where these persons are taken into account" should be replaced by the words "at the place of accounting"; the words "by the State Tax Service of the Russian Federation" should be replaced with the words "by the Ministry of the Russian Federation for Taxes and Fees"; 6) in paragraph 6: in the first paragraph of the word "or", delete; In the second paragraph, "officials of the tax authority shall draw up an appropriate act, the date of which shall be deemed to be the date of the request" to be replaced by the words " the said claim is sent by mail to the registered authorities the letter "add the following sentence:" The claim for the payment of a tax is deemed to have been received after six days from the date of dispatch of the registered letter. "; 7) in paragraph 7 of the word" or other obliged person " should be deleted; 8)(Spaced by Federal Law dated 27.07.2006. N 137-FZ) 61. In article 70: 1), in the first word "or other mandatory", delete the words "10 days before" to read "three months after", the word "last" delete, the second sentence should be deleted; 2) in part two of the word " or "to delete", to replace the word "designated" with "to"; (3) to be completed with Part Four, reading: " The rules set forth in this article shall also apply to the timing of the communication. Tax transfer request to tax agent. ". 62.(Spconsumed by Federal Law of 27.07.2006) N 137-FZ 63. In article 73: 1), in paragraph 2, the words "(other mandatory person)" should be deleted; (2) in paragraph 3 of the word "or other obligating person" shall be replaced by the words "or the collecting payer". 64. In article 74: 1) in paragraph 3: delete; add the following sentence: " Enforcement of the tax and penalty from the guarantor shall be made by the tax authority in the court ";"; 2), paragraph 6, delete; 3), consider paragraphs 6 and 7 respectively. 65. In article 75: 1), in paragraph 1, replace "taxes or duties" with "taxes or charges, including taxes or fees payable in connection with the movement of goods across the customs border of the Russian Federation"; (2) Paragraph 3 should be added to the following paragraph: " There is no penalty on the sum of the arrears that the taxpayer could not repay because the tax authority's operations were suspended by decision of the tax authority or the court the bank or the property of the taxpayer. The filing of a delay (installments), a tax credit, or an investment tax credit does not suspend the penalty on the amount of the tax payable. "; 3) in paragraph 4: in the second paragraph of the paragraph ", but not more than 0.1 per cent per day" delete; the third paragraph should be deleted. 66. In article 76: 1), the title of the article should read: " Article 76. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } 2) in the text of the word "taxpayer", "tax agent", "payer" in the appropriate paedages, to be replaced by the words "taxpayer organization", "tax agent-organization", "collecting-organization" in the appropriate folder; 3) first sentence of paragraph 1 to be supplemented by the words ", unless otherwise provided in paragraph 2 of this article"; (4), paragraph 2, amend to read: " 2. The decision to suspend the transactions of the taxpayer by its accounts in the bank is taken by the head (s) of the tax authority who submitted the claim for payment of the tax in case the taxpayer defused the organization in The fixed date of the duty to pay the tax. In this case, the decision to suspend the transactions of the taxpayer by its accounts in the bank can only be taken at the same time as the decision on the recovery of the tax. The decision to suspend the operations of the taxpayer-the organization and the tax payer-the individual entrepreneer on their accounts in the bank may also be taken by the head (s) of the tax authority in case of failure to submit these tax returns to the tax authority within two weeks after the deadline for filing such a declaration, and also in the event of refusal by the taxpayer, the organization and the taxpayer, an individual entrepreneor of tax returns. In this case, the suspension of the accounts shall be cancelled by a decision of the tax authority no later than one operating day following the day of submission of the tax returns by those taxpayers. "; 5) in paragraph 5 of the phrase", but not For more than three months in the calendar year "delete; 6", add the following: " 9. If there is a decision to suspend transactions on the accounts of the organization, the bank is not entitled to open new accounts to the organization. In article 77: 1), in the text of the word "taxpayer", "tax agent", "collecting payer" in the appropriate paedages, substitute the words "taxpayer-organization", "tax agent-organization", " tax collector- "in appropriate cases; (2) paragraph 3, after the word" applied ", add the words" only "; (3) in paragraph 4 of the word", and the taxpayer is a natural person, with the exception of property that cannot be the federal laws are directed to " delete; 4) paragraph 5 after the word "performance" to add "duties"; 5) in the first paragraph of paragraph 7 of the word "(other mandatory person)", delete; 6) in paragraph 12 of the word "other laws of the Russian Federation" to read "other federal states" Laws ". 68. In article 78: 1), after the words "other taxes", in paragraph 1, after the words ", the payment of arrears"; (2) in paragraph 2, the words "customs payments" should be replaced by " taxes that have been credited to the forthcoming taxes or have been returned by Customs authorities "; 3) paragraph 3 should be added to the following paragraph: " In the event of evidence of a possible excessive payment of tax, the tax authority is entitled to send the tax to the taxpayer A proposal for a joint reconciliation of the taxes paid. The results of such reconciliation shall be issued by an act signed by the tax authority and the taxpayer. "; 4) in paragraph 4: shall be deleted by the tax authority; after the word" taxpayer "with the words" a decision of the tax authority "; to supplement the sentence with the following sentence:" Such a decision shall be made within five days of receipt of the application, provided that the amount is transferred to the same budget (an extrabudgetary fund) to which it was overpaid tax amount. "; 5) in paragraph 5: after the words "According to the taxpayer" to add "and by decision of the tax authority"; word "other" delete; words "as well as penalties for tax offence" should be replaced by " (6) in paragraph 6: Replace the word "produced" with the words "made a decision on"; the words "or fee for the forthcoming payments" delete; 7) the second sentence of paragraph 7 should be read as follows: editors: " If the taxpayer has tax arrears, and fees or arrears of the same budget (extrabudgetary), the refund of the surplus to the taxpayer is only made after the set-off against arrears (arrears) is set off. "; 8) Paragraph 9: In the first paragraph, after the words "the tax is" supplemented with the words "from the budget (of the budget) in which the overpayment occurred," replace the words "two weeks" with the words "one month"; the third paragraph should be supplemented with the following sentence: " In the event that the payment of a tax In foreign currency, the interest established by this paragraph shall be calculated on the sum of the overpaid tax calculated at the rate of the Central Bank of the Russian Federation on the day when the excess payment occurred. "; Paragraph 10 should be supplemented with the following sentence: " In the event that the payment of the tax was made in a foreign currency, the surplus of the tax shall be credited or returned in the currency of the Russian Federation at the rate OF THE PRESIDENT OF THE RUSSIAN FEDERATION tax. "; 10) add the following: (Paragraph 2 is no longer valid-Code of the Russian Federation dated 28.05.2003 N 61-FZ 13. The rules set out in this article shall also apply in the event of the collection or return of the excess of the tax and collection fees paid to public extrabudgetary funds. At the same time, the bodies of State extrabudgetary funds controlling the payment of these taxes and fees shall enjoy the rights and duties laid down in this chapter for tax authorities. ". 69. In article 79: 1), add the following sentence: " In the event that the taxpayer has arrears in the payment of taxes and charges or arrears of foams due to the same budget (extrabudgetary), return The amount of the exquisite tax payer is only made after the elimination of arrears (arrears). "; 2) the first paragraph 2 should read: " 2. The decision to return the amount of the tax surplus is taken by the tax authority on the basis of a written statement of the taxpayer by which the tax is levied, within two weeks from the date of registration of the application, and the court is in order ";"; 3) paragraph 1 of paragraph 4 should be supplemented with the words "from the general income to the budget (extrabudgetary fund) in which the amounts of the exquisite tax have been credited"; 4) in paragraph 5 of the word " two weeks from day of cancellation of the decision to "replace" with the words of one month from the date of the decision the tax authority, and in the case of a court decision to recover exquisite amounts-within one month of the rendering of such a decision; 5)(Spend of force-Code of the Russian Federation dated 28.05.2003. N 61-FZ 70. In Title V and Chapter 13, replace the word "reporting" with the word "declaration". 71. In article 80: 1)(Spconsumed by Federal Law 29.06.2004) N 58-FZ) 2) in paragraph 7 of the words "State Tax Service of the Russian Federation" to be replaced by "Ministry of the Russian Federation in taxes and fees"; 3)(Uexpo-Federal Law) dated 29.06.2004 N 58F) 72. In article 81: 1), in paragraph 3: the words "provided for in article 121 of this Code," delete; the words "of the service of an act of tax verification which has shown the circumstances referred to in paragraph 1 of this article" Replace with the words "when the taxpayer has learned that the tax authority has detected the circumstances referred to in paragraph 1 of this article or the appointment of an exit tax inspection"; (2) in paragraph 4: the words " provided for Article 121, paragraph 4 of this Code, " delete; "to hand over to him an act of tax verification which revealed the circumstances referred to in paragraph 1 of this article, and also paid the missing tax and penalties to be replaced by the words" when the taxpayer learned about the finding by the tax authority of the circumstances, as provided for in paragraph 1 of this article or on the appointment of an exit tax check "; to be supplemented by a sentence reading:" The taxpayer shall be exempt from liability under this paragraph, provided that: The taxpayer has paid the missing The amount of the tax and its corresponding penalties. ". 73. In article 82: 1), the text of the article as paragraph 1; (2) in paragraph 1 of the phrase "and other mandatory persons" should be replaced by paragraphs 3 and 4, as follows: class="ed"> (In the revision of Federal Law of 29.06.2004) N 58-FZ) (Paragraph 2 has been superseded by Federal Law of 29.06.2004). N 58F) 3. Tax authorities, customs authorities, public extrabudgetary funds and tax police authorities, in accordance with the agreement between them, inform each other about their material violations of the tax laws and regulations. Fees and tax offences, the measures taken to combat them, the tax inspections they undertake, and other necessary information shall be exchanged for the purpose of carrying out their tasks. 4. Tax control is not allowed to collect, store, use and disseminate information about the taxpayer (tax collector, tax agent) obtained in violation of the provisions of the Constitution of the Russian Federation. The Code, the federal laws, and the violation of the principle of the preservation of information constituting the professional secrecy of other persons, in particular attoria privilege, is an audit secret. ". 74. In article 83: 1) in paragraph 1: in the first paragraph of the words "branches and representative offices", replace the words "separate units,"; in the second paragraph of the words "branch and (or) representations," be replaced with the words "separate units,", the words "branch and/or representation" should be replaced with the words "separate unit"; to supplement the following paragraphs: " Ministry of the Russian Federation on taxes and charges to define the features of the registration of the largest taxpayers. The peculiarities of accounting for foreign organizations are determined by the Ministry of the Russian Federation for Taxes and Fees. "; 2) in paragraph 3: Replace" individual entrepreneo "with" natural person " without the entity of a legal entity, "; the words", and in the conduct of activities in the Russian Federation through a branch and representation, within 10 days after the establishment of the branch and representative office ", shall be deleted; 3) add the following new paragraph 4: " 4. When carrying out activities in the Russian Federation through a separate unit, an application for the registration of an organization at the location of a separate unit shall be submitted within one month of the establishment of the separate units. "; 4) paragraphs 4 to 9, paragraphs 5 to 9, respectively, paragraphs 5 to 10; 5) in paragraph 5: (1) consider subparagraph 3 (3) as follows: " 3) for other immovable property-a place Actual disposition of property; "; sub-paragraph (2) read as sub-paragraph 1; (3) read as subparagraph 2; in subparagraph (2), replace "in subparagraph (2)" with the words "and persons referred to in paragraph 6 of this article" should be deleted; 7) (Overtaken by Federal Law 23.07.2013) N 248-FZ) (8) paragraph 10, after the words "legal persons", add the words ", individuals as individual entrepreneurs, the granting to individuals of licences for private practice, registration and registration". 75. In article 84: 1), in paragraph 1: in the first paragraph of the first word "State Tax Service of the Russian Federation", replace "by the Ministry of the Russian Federation in taxes and charges"; with the following paragraph content: "The Ministry of the Russian Federation determines the procedure for taking into account the types of income received by the Ministry of the Russian Federation."; (2) in paragraph 2 of the State of the Russian Federation of the Russian Federation "; 3), add the following sentence:" The change of residence requires individual entrepreneurs to notify the tax authority in which they are held in A 10-day time frame from this change. "; 4), paragraph 4 should read: " 4. If the taxpayer replaces his or her location or place of residence, the taxpayer shall be removed from the account of the taxpayer by the tax authority in which the taxpayer is registered, within five days after the filing A taxpayer for making a change of his or her location or place of residence. The taxpayer is obliged to declare to the tax authority that the place of residence or domicile within the 10-day period from the time of the change is changed. "; 5), paragraph 5 shall be supplemented with the words" within 14 days of the date of such application "; "(6) In paragraph 6, the word" recounting, "delete; 7) in paragraph 4 of paragraph 7 of the word" State Tax Service of the Russian Federation "should be replaced by" Ministry of the Russian Federation on taxes and charges "; 8) In paragraph 8, replace the words "the State Tax Service of the Russian Federation" with In the words "Ministry of the Russian Federation on taxes and fees"; 9. N 185-FZ) 76. In article 85: 1), the title of the article after "individual entrepreneurs," should be supplemented with the words "place of residence", the words "birth and death," to read "civil status," after the word "property" to read " and transactions with "; (2) in the second paragraph of paragraph 2, the words" to natural persons exercising their risk of systematic income from the provision of paid services and not subject to registration in that capacity in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION Notaries, private detectives and private security guards, "; 3), in paragraph 3, replace the words" birth and death registration "with the words" registration of civil status "; 4) to add the following: " 7. The authorities responsible for the registration and/or registration of users of natural resources, as well as the licensing of activities relating to the use of these resources, are required to report on the granting of rights to such use as the object tax authorities, to the tax authorities at their location within 10 days after registration (issuance of the appropriate license, permission) of the user of the natural user. ". 77. In article 86: 1) the text of the article read as paragraph 1; 2) in paragraph 1: in the first paragraph of the paragraph ", and to the persons listed in article 83, paragraph 5, of this Code," delete; in the second paragraph of the paragraph ", the persons referred to in article 83, paragraph 5, of this Code, delete; 3), add the following addition to paragraph 2: " 2. Banks are obliged to issue tax authorities to the operations and accounts of organizations and citizens who carry out business activities without forming a legal entity, in the manner determined by the legislation of the Russian Federation, within a period of time. 5 days after a motivated request from the tax authority. " 78. (Spconsumed by Federal Law of 07.07.2003) N 104-FZ) 79. In article 87: 1), the title of the article should read: " Article 87. Tax checks "; 2) Part One: " Tax authorities carry out tax and retreats of tax payers, tax payers, and tax agents. The tax audit can cover only three calendar years of activity by the taxpayer, the collecting payer and the tax agent immediately preceding the year of verification. "; 3) part two after the words "taxpayer" to supplement the words "(the collecting payer)"; 4) part three after the word "taxpayer" in addition to the words "(collecting payer)", after the words "the taxpayer" to supplement the words " (collection payer- organization) ". 80.(Uexpo-Code of the Russian Federation N 61-FZ) 81. In paragraph 2 of article 88, the words "within two months" should be replaced by the words "within three months". 82. In article 89: 1), the second paragraph should read: " A field tax check for one taxpayer (tax payer, tax agent) can be carried out on one or more taxes. The tax authority is not entitled to carry out two tax retreats during one calendar year and more on the same taxes for the same period. A field tax inspection cannot last for more than two months unless otherwise stipulated by this article. In exceptional cases, a higher tax authority may increase the duration of the retreats to three months. In conducting field inspections of organizations with branches and representative offices, the duration of the check shall be increased by one month for the inspection of each branch and representative office. The tax authorities have the right to check the branches and representative offices of the tax payer (tax agent, tax collector) regardless of the tax collector (tax agent, tax collector). The date of the inspection shall include the time of the actual finding of the reviewer in the territory of the taxpayer, the tax payer or the tax agent. The period shall not include periods between service to the taxpayer (tax agent) and the submission of documents in accordance with article 93 of the present Code and the submission of the documents requested in the document. "; (2) In Part Three, after the word "taxpayer", add the words ", the collecting payer-the organization"; 3) in Part 5 of the word "shall" be replaced with the words "the seizure", the words "article 93" replace by "article 94" with "In the act on seizure" read " In the act Report of the Committee on the Rights of the United Nations on the situation of human rights in the United Nations system supplement the words "(tax agent, collecting payer)" in the appropriate paedages; 4) to supplement the following: " Form of decision by the head (deputy head) of the tax authority on the conduct of the Ministry of the Russian Federation The Taxes and Fees Federation. At the end of the retreats, the reviewer is responsible for the verification certificate, which records the subject matter of the audit and the time frame for the inspection. ". 83. In article 90: 1), paragraph 2 should read: " 2. Could not be questioned as witness: (1) persons who, by reason of their young age, of their physical or mental handicaps, are unable to properly perceive the circumstances relevant to the implementation of the tax control; (2) persons who have obtained the information necessary to carry out tax control in connection with the performance of their professional duties, and such information relates to the professional secrecy of such persons, in particular Counsel, auditor. "; 2) in paragraph 5 of the word" clarifies the witness to his rights and and "delete, after the word" warning "should be added to the word" witness ". 84. In article 91: 1), in paragraph 1, replace the word "decision" after "taxpayer" with the words ", tax payer, tax agent"; 2) class="doclink "href=" ?docbody= &prevDoc= 102060939&backlink=1 & &nd=102074278" target="contents "title=" "> dated 30.12.2001 N196-FZ) 3) in paragraph 5, after the words "natural persons", add "other than in cases established by federal law or by judicial decision". 85. In article 93: 1), in the first paragraph of paragraph 1, the words "(other mandatory person)" shall be replaced by the words ", tax payer, tax agent"; 2) in the first paragraph of paragraph 2 of the word "or other obliged person" to be replaced by the words ", the payer Collection or tax agent ", the words" established by paragraph 1 of article 127 "shall be replaced by the words" stipulated by this Code "with the words" provided for in article 126 of the present Code ". 86. Paragraph 1 of article 95, paragraph 1, should read: " 1. Where appropriate, the expert may be engaged to take part in specific actions to implement the tax control, including in the field of tax inspections. ". 87. Article 96, paragraph 1, after the words "tax control" should be supplemented with the words ", including in the field of tax inspections,". 88. In article 97, paragraph 1, after the words "tax control", add the words "on a contractual basis". 89. In article 100: 1), in paragraph 1: first sentence after "Based on the results of the retreats" to be supplemented by the words "no later than two months after the preparation of the certificate of inspection", after the word "Business" to be supplemented by the words "or their representatives"; in the second sentence, replace the words "representatives of the organization" by "representatives of the organization"; in the third sentence by " officials of the tax authority shall be constituted by the date of the date of service of the certificate. "to be replaced by the words" this should be reflected in the act of the tax audit "; 2) in paragraph 2 of the words" and the application of sanctions for the violation of tax and duty laws "shall be replaced by the words" and the reference to the articles of this Code; 3) in paragraph 3 of the words "the State Tax Service of the Russian Federation" shall be replaced by the words "the Ministry of the Russian Federation for Taxes and Fees"; 4) in paragraph 4: first paragraph after "entrepreneu" should be supplemented by the words "(their representatives)", the word "taxpayer" to be supplemented by the words "or its representatives", after the words "by mail" to be supplemented by the words "by registered mail"; paragraph 2, delete; 5) in paragraph 6 of the word " the tax offences and the proposals of the inspectors to eliminate the detected violations and apply the appropriate sanctions, the documents seized from the taxpayer, " delete; 6), should be deleted. 90. In article 101: 1), the title of the article after the word "delict" should be supplemented with the words "committed by a taxpayer, a tax payer or a tax agent"; 2) to add the following new paragraph 1: " 1. The inspection materials are reviewed by the head (s) of the tax authority. In the case of a written explanation or objection to the act of tax verification by the taxpayer, the inspection materials shall be examined in the presence of the officials of the taxpayer or an individual entrepreneor Representatives. The tax authority informs the taxpayer well in advance of the time and place of the review. If the taxpayer, despite the notification, did not appear, the verification materials, including the objections, explanations, other documents and materials submitted by the taxpayer are considered in its absence. "; 3) paragraphs 1 to 7 paragraph 2 (a), paragraph 2 (b), paragraph 2 (a), paragraph 2 (b), paragraph 2 (b), paragraph 2 (b), paragraph 3, of the word "decision", the word "decision" should be replaced by the word "decision". replace the words "to responsibility"; 6) in paragraph 4 of the word "sums" of the penalties, as well as the elimination of the violations identified "delete, the word" foams "and" foams "; 7) the second sentence of paragraph (5) should read as follows:" If the above mentioned means of a decision by the tax authority It is not possible for the taxpayer or his representatives to be handed over by registered mail and is deemed to have been received six days after its dispatch. "; 8), paragraph 8, after the words" also to "supplement the words" payers " collection and ". 91. (Spconsumed by Federal Law of July 27, 2006) N 137-FZ) 92. In article 102: 1) in paragraph 1: paragraph 1 after the words "sales tax authority" with the words ", the public extrabudgetary fund and the Customs authority"; sub-paragraph 3, delete; sub-paragraph 4 and 5 should be considered as sub-items 3 and 4; , subparagraph 4, after the word "tax", after the word "tax", after the word "tax", insert the words "(Customs)" and the words "to provide these bodies" with " provided to these bodies "; 2) in paragraph 2: paragraph The first after the words "tax authorities," to be supplemented by the words "organs of State extrabudgetary funds and customs bodies,"; second after the words "of the tax authority," to be supplemented with the words " of the State extrabudgetary fund or customs authority, "; 3) in paragraph 3: paragraph 1 after" tax authorities "to add", public extrabudgetary funds or customs authorities "; , paragraph 2 of the word" State " of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION In article 103: 1), in paragraph 1, the words "(other mandatory person)" should be replaced by the words ", the tax payer, the tax agent or their representatives", the word "it" should be replaced by the word "their"; (2) in paragraph 3 of the word "(other mandatory person)". Replace ", tax agent or their representatives"; 3) in paragraph 4 of the word "(other obligation)" be replaced with ", tax agent or their representatives.". 94. In article 104: 1) in paragraph 1: in the first paragraph of the word "obligated" to delete; in the second paragraph of the word "obligated" and the words ", by sending the appropriate tax request" delete; in the paragraph Third word "obliged" to delete; (2) in paragraph 3 of the word "seizure of the defendant's property in order to ensure that the claim" is replaced by " the enforcement of the claim in the manner prescribed by the civil procedure OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation "; 3) to supplement paragraph 4 with the following: " 4. The rules of this article shall also apply in the event of the taxpayer being held responsible for the violation of the law on taxes and fees committed in connection with the movement of goods across the customs border of the Russian Federation. " 95. In article 106, replace the words "their representatives" with the words "other persons". 96. In article 108: 1), in paragraph 2, the word "tax" delete; 2) in paragraph 5: words "or tax agent" delete; replace "them" by "his"; after "tax amount" should be added In addition to the words "and foams"; , add the following sentence: "Attracting a tax agent to account for a tax offence does not relieve him of the obligation to list the tax and penalty amounts due."; 3) in paragraph 6: in the first sentence of the word " Each The taxpayer is replaced by the word "person"; in the second sentence, the word "Taxpayer is not obliged" to be replaced by "No person liable"; , in the third sentence, replace the word "taxpayer" with the word "taxpayer" by the word "person"; , in the fourth sentence, replace the words "taxpayer in the commission of the tax offence" with "the person held responsible," and the word "taxpayer" should be replaced by "this person"; The sixth sentence should be deleted. 97. In article 111, paragraph 1: (1), after the word "circumstances", add " (the said circumstances shall be established by the existence of well-known facts, publications in the mass media and other means not in need of by special means of proof) "; (subpara. 2) after the words" painful condition "should be supplemented with the words" (these circumstances are proved by the submission to the tax authority of the documents which, in terms of contents and date, refer to that The tax period in which the tax offence was committed) "; In subparagraph 3: the words "guidance and" delete, after the word "clarifications", add "on the application of tax and fee legislation"; after the words "within their competence" should be supplemented with the words "(the said circumstances shall be established, subject to the availability of the relevant documents of these bodies, which, in terms of its meaning and content, refer to the tax periods in which the tax offence was committed, regardless of the date of issuance of those documents)." 98. In article 112: 1), in paragraph 1 (3), the words "the tax authority or" delete; 2) add the following paragraph 4: " 4. Circumstances mitigating or aggravating liability for the commission of a tax offence shall be established by the court and taken into account in the imposition of sanctions for tax offences in accordance with the procedure established by article 114 of the present Code. " 99. Article 113, paragraph 2, shall be deleted. 100. In article 114: 1), in paragraph 4, replace "Part 2" with "paragraph 2"; 2)(Spaced by Federal Law 27 July 2006 N 137-FZ) 101. In article 115, paragraph 1, the word "three" should be replaced by "six", the words "(statute of limitations)" should be replaced by the words "(statute of limitations)". 102. In article 116: 1), the text of the article as paragraph 1; 2) in paragraph 1 of the words "Article 117 of this Code" shall be replaced by the words "paragraph 2 of this Code"; 3) to be supplemented by paragraph 2, reading: " 2. The violation by the taxpayer of Article 83 of this Code of the time for filing an application for registration in the tax authority for more than 90 days distractions a fine of 10,000 rubles. ". (Spconsumed by Federal Law of July 27, 2010) N 229-F) 104. (Spconsumed by Federal Law of 02.04.2014) N 52 FZ) 105. In article 119: 1), the title of the article should read: " Article 119. Non-submission of tax declaration "; 2) in paragraph 1: paragraph 1 of the first word" or by its legal representative "should be deleted; paragraph 2 should read as follows: " Recreation of the fine " 5 per cent of the amount of the tax payable on the basis of the declaration, for each full or partial month from the date fixed for its submission, but not more than 30 per cent of the amount and not less than 100 roubles. "; 3) in Paragraph 2: in the first paragraph of the word "or its legal representative" should be deleted; paragraph 2 should read as follows: " shall result in a fine of 30 per cent of the tax payable on the basis of that declaration and 10 per cent of the amount of the tax payable on the basis of that declaration. For each full or full month of the declaration, starting from the 181st day. "; 4), paragraph 3, shall be deleted. 106. In article 120: 1), in the first paragraph of paragraph 1: , replace "revenues and expenses and objects" with the words "income and/or expenditure and/or objects"; add words " when there are no signs of tax The offence referred to in paragraph 2 of this article, "; 2) in paragraph 2: word" Acts "should be replaced by" The same acts "; words" provided for in paragraph 1 of this article, " delete; (3) in Paragraph 3: Replace "Lights" with "The same acts"; words "Paragraph 1 of this article, delete; replace" income "with" tax base "; after" primary documents, "add" or no invoices, or "; after the word "systematic" to be supplemented by the words "(twice and more during the calendar year)"; 4), paragraph 4, should be deleted. 107. Article 121 should be deleted. 108. In article 122: 1), the first paragraph of paragraph 1 should read: " 1. Unpayment or partial payment of tax amounts as a result of underestimation of the tax base, other wrong calculation of tax or other unlawful actions (omissions) "; 2)(Uspent force-Code of the Russian Federation dated 28.05.2003. N 61-FZ) 3) paragraph 2, paragraph 3; 4) in paragraph 3, replace "The same actions" with the words "The acts referred to in paragraphs 1 and 2 of this article". 109. In article 123: paragraph 1 of the first sentence should read: "Ineligible non-enumeration (incomplete enumeration) of the tax to be withheld and transferred by the tax agent,"; in paragraph 2 the first word "hold and" delete. 110.(Spconsumed by Federal Law 30.12.2001) N196-FZ) 111. In the first part of first article 125, the words "taxpayer or tax agent" should be deleted. 112. In article 126: 1), in the title of the article, replace the words "the taxpayer" with the words "necessary for the implementation of the tax control"; 2) to add the following new paragraph 1: " 1. Failure of the tax agent (tax agent) to report to the tax authorities of documents and/or other information provided for by this Code and other legislation on taxes and charges, at 50 rubles for each unsubmitted document. "; 3) paragraphs 1 and 2 count respectively paragraphs 2 and 3; 4) in paragraph 2: the words carrying out the tax check, delete; after the words "to supplement the information" with the words " if the act does not contain Signs of violation of the legislation on taxes and fees stipulated in Article 135-1 of this Code, "; 5)(Spaced by Federal Law dated 30.12.2001 N196-FZ) 113. Article 127 should be deleted. 114. In the first part of article 128, paragraph 1, the word "Refusals" should be replaced with the words "Unauthorized refusal". 115. Supplement the Code with article 129-1, as follows: " Article 129-1. Unlawfully dissociation from the tax authority 1. Inappropriate failure to communicate (late communication) by a person who, under this Code, is required to inform the tax authority, in the absence of a tax offence under article 126 of the present Code The Code of Criminal Code of the Russian Penal Code is set to pay a fine of 1000 rubles ($1,007). 2. The same acts committed repeatedly during the calendar year result in a fine of 5,000 rubles. ". 116. (Spconsumed by Federal Law of July 27, 2006) N 137-FZ) 117. Paragraph 3 of article 131, paragraph 2, should be deleted. 118. Article 132 should read as follows: " Article 132. Violation by the bank of the order of opening the account taxpayer 1. Opening a bank account of the organization or individual entrepreneu without having to produce a certificate of registration in the tax authority, as well as opening an account if the bank has a decision of the tax authority on the suspension of transactions in the accounts The penalty for this person is 10 thousand rubles. 2. Failure by a bank to record information about the opening or closing of an account by an organization or an individual entrepreneor involves the collection of a fine of 20,000 rubles. ". 119. Article 133, paragraph 2, should be deleted. 120. In article 134: , in the title and the text of the article, after the word "taxpayer", add the words ", the collection payer"; , the word "requirements" should be replaced by "duties to pay the tax or other payment order"; { \field { \field { \field { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } tax Article 135 should read as follows: " Article 135. Failure by the bank to enforce a tax collection and collection, as well as penalties 1. The bank's unlawful default in the tax authority's decision to recover the tax or collection, as well as the penalty of a penalty of a penalty in the amount of one estopfiftieth refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 per cent for each day of delay. 2. Bank's commission of an action to create a situation of lack of funds in the account of a taxpayer, tax payer or tax agent, for which the bank has an office order under article 46 of this Code of the tax authority, results in the recovery of a fine of 30 per cent of the amount not received as a result of such action. ". 122. Supplement the Code of Article 135-1 as follows: " Article 135-1. Failure to provide tax authorities with information about the financial and economic activity of the bank's client banks 1. Failure by banks to submit a reasoned request to the tax authority for transactions and accounts of organizations or citizens engaged in business without forming a legal entity within the time limits set by this Code " The absence of evidence of an offence under paragraph 2 of this article shall be punishable by a fine of 10,000 roubles. 2. Failure by banks to submit a reasoned request to the tax authority for transactions and accounts of organizations or citizens engaged in business without the entity of a legal entity, within the time limit set by this Code. is a fine of 20,000 rubles.123.(Spconsumed by Federal Law of 27.07.2006) N 137-FZ) 124. In the first part of article 137, the words "other mandatory person" should be replaced by "tax agent", the words "other obliged person" should be replaced by the words "tax agent". 125. In the first paragraph of article 139, paragraph 2: the words "or other obliged person shall have known or should have been" replaced by the words "or should have been"; its documents. ". 126. In article 140, paragraph 1, the words "(other mandatory person)" should be deleted. Article 2. This Federal Law shall enter into force at the expiration of one month from the date of its official publication, with the exception of the provisions for which this article establishes a different time frame for implementation. Paragraphs 12 and 15 of Article 1 of this Federal Law are enacted in the manner provided for in article 3 of the Federal Law " On Introduction Part 1 of the Tax Code of the Russian Federation". The provisions of article 1, paragraphs 2 and 10, paragraphs 2 and 10, of this Federal Act shall apply in the manner provided for in article 6 of the Federal Act." Concerning the introduction of Part One of the Tax Code of the Russian Federation". Sub-paragraph 1 of paragraph 5 and article 1, paragraph 78, of this Federal Act The Act was enacted on 1 January 2000. Individual tax incentives granted by representative authorities of the constituent entities of the Russian Federation and representative bodies of local government between 1 January 1999 and the date of entry into force of the present The Federal Act is valid for the duration of the period for which the benefits were granted. If no individual tax benefit has been established for the period of time during which the benefits can be used, the individual tax relief granted shall cease to have effect from 1 January 2000. If, at the time of the entry into force of this Federal Act, a three-month period of appeal to the court for the collection of tax penalties under article 115, paragraph 1, of the First Tax Code of the Russian Federation, The Federation, the Federation, has not expired, and the period will be increased to six months. If, at the time of the entry into force of this Federal Act, a 10-day time limit for the collection of a tax (fee, foam) at the expense of the money of the taxpayer or the tax agent referred to in article 46, paragraph 3 The first Tax Code of the Russian Federation has not expired. In connection with the adoption of this Federal Act, it is void: Federal Act of 20 July 1998 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3612); Federal Act of 9 February 1999 amending article 11 of the Federal Act on State Control of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 874). Article 3. To officially publish the first part of the Tax Code of the Russian Federation in full, taking into account the changes and amendments adopted by this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 9 July 1999 N 154-FZ