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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102060939

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the first part of the tax code of the Russian Federation adopted by the State Duma on June 23, 1999 the year approved by the Federation Council of the year July 2, 1999 (as amended by federal law from out N 196-FZ; Code of the Russian Federation dated 28.05.2003 N 61-FZ; federal law 30.06.2003 N 86-FZ; from 07.07.2003 N 104-FZ;
from 23.12.2003 N 185-FZ; from 06/29/2004 N 58-FZ;
from 29.07.2004 N 95-FZ; from 27.07.2006 no. 137-FZ;
from 27.07.2010 N 229-FZ; from arrival N 248-FZ;
from 02.04.2014 N 52-FZ), Article 1. Amend the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, no. 31, p. 3824; 1999, no. 14, item 1649) the following amendments and supplements: 1. In article 1:1) in paragraph 1 the word "(or)" should be deleted;
2) in paragraph 2: the first paragraph after the word "taxes", add the words "and charges";
in subparagraphs 1 and 5, the word "determines" should be deleted;
in subparagraph 2, the word "establishes" and the word "(or)" should be deleted;
subparagraph 3 shall be amended as follows: "3) principles for the establishment, implementation and termination of previously imposed taxes and fees of the subjects of the Russian Federation and local taxes and fees";
in subparagraphs 4, 6 and 7, the word "establishes" deleted;
in subparagraph 7, the words "tax authorities and" after the word "appeal" add the words "acts of tax authorities and";
3) paragraph 4 shall be amended as follows: "4. the legislation of the constituent entities of the Russian Federation on taxes and fees is composed of laws and other normative legal acts on taxes and fees of the subjects of the Russian Federation, adopted in accordance with the present code.";
4) paragraph 5 shall be amended as follows: "5. the normative legal acts of local self-government bodies on local taxes and fees shall be taken by the representative bodies of local self-government in accordance with the present code."
2. In article 2:1) first part, after the words "tax audit", add the words ", appealing acts of tax authorities, actions (inaction) of their officials;
2) part two, after the words "for payment of customs payments" shall be supplemented with the words "appeals against acts of the customs bodies, acts (inaction) of their officials".
3. Article 3:1) third paragraph 1 shall read as follows: "in determining the taxes takes into account the actual capacity of the taxpayer to pay tax.";
2) in the first subparagraph of paragraph 2, the words "political, ideological, ethnic, religious and other differences between taxpayers" should be replaced by the words "social, racial, national, religious or other similar criteria";
3) in paragraph 4, the word "money" should be replaced by the word "financial";
the words "the lawful activities of the taxpayer" were replaced by the words "of economic activity not prohibited by law of individuals and organizations";
4) (repealed-the Federal law dated 29.07.2004 N 95-FZ) 5) paragraph 6 shall be amended as follows: "6. when determining the taxes must be defined all elements of taxation. Legislation on taxes and fees should be formulated in such a way that everyone knew exactly what taxes (taxes), when and in what order it should pay. "
4. Article 4:1) the title of the article should read as follows: "article 4. Normative legal acts of the executive authorities, local self-government bodies and bodies of State non-budgetary funds on taxes and dues ";
2) the text of article 1 as subclause;
3) in paragraph 1 the words "executive authorities of the constituent entities of the Russian Federation and local government executive bodies" were replaced by the words "executive authorities of the constituent entities of the Russian Federation, the executive bodies of local self-government, bodies of State extrabudgetary funds";
4) to supplement paragraph 2 to read as follows: "2. The Ministry of the Russian Federation under taxes and tax collections, the Ministry of Finance of the Russian Federation, the State Customs Committee of the Russian Federation, bodies of State extrabudgetary funds issue required their units orders, instructions and guidance on issues related to taxation and charges, which are not legislative acts on taxes and fees.
5. Article 5:1) paragraph three of paragraph 1 shall be supplemented with the words "but not earlier than one month from the date of their promulgation";
2) paragraph 2, after the word "rates", add the words "charges,", the words "tax offence" should be replaced by the words "violations of the legislation on taxes and fees";
3) in paragraph 3, the words "tax offence" should be replaced by the words "violations of the legislation on taxes and fees", the words "and other liable persons" should be replaced by the words "tax agents, their representatives.";
4) in paragraph 4 the words "taxpayers or payers of taxes, as well as other obliged entities" were replaced by the words "taxpayers, payers of taxes, tax agents, their representatives";
5) supplement paragraph 5 to read as follows: "5. The provisions of this article shall also apply to regulatory legal acts governing the levying of taxes and duties payable in connection with the movement of goods across the customs border of the Russian Federation."
6. Article 6:1) in paragraph 1:

in subparagraph 2, the words "other liable persons" should be replaced by the words "tax agents, their representatives" after the words "tax authorities," add the words "customs bodies, State non-budgetary funds,";
subparagraph 3 shall be supplemented with the words ", other persons whose duties are established by this code";
in subparagraph 4, the words "other liable persons" should be replaced by the words "tax agents, their representatives,";
subparagraph 5, after the words "tax authorities" add the words ", customs bodies, State non-budgetary funds," the word "and" should be deleted;
subparagraph 7 Add the words ", other persons whose duties are established by this code";
2) paragraph 3 shall be amended as follows: "3. the recognition of the regulatory legal act not in conformity with this code is implemented in the judicial order, unless otherwise stipulated by this code. The Government of the Russian Federation, as well as other executive authority or executive body of local self-government, which adopted the Act or their parent bodies have the right to judicial review to repeal this Act or make any necessary changes. "
3) shall be amended with paragraph 4 as follows: "4. The provisions of this article shall also apply to regulatory legal acts governing the levying of taxes and duties payable in connection with the movement of goods across the customs border of the Russian Federation."
7. The code shall be supplemented with article 6-1 as follows: "article 6-1. The procedure for calculating time limits established by the law on taxes and fees established by the legislation on taxes and fees period is determined by the calendar date or the expiration of the period of time that is calculated over the years, quarters, months, weeks or days. The term can also be determined by reference to an event that must inevitably come.
Term calculated in years shall expire, in the relevant month and the number of the last year of the period. In this year (with the exception of calendar year) is any period of time, consisting of twelve consecutive calendar months.
Term calculated in quarters, shall expire on the last day of the last month of the period. When this quarter is considered to be three months, counting quarters since the beginning of the year.
Term calculated in months shall expire, in the relevant month and the number of the last month of the period. When this month recognizes the calendar month. If the deadline falls on the month in which there is no corresponding number, the period shall expire on the last day of that month.
Term calculated in weeks expires on the last day of the week. When this week recognized period, consisting of five working days in a row.
In cases where the last day of the period falls on a nonworking day, day of the expiration is considered the closest the next working day.
The activity for which the timeframe can be performed up to twenty-four hours of the last day of the period. If the documents or monies received by mail or telegraph to twenty-four hours of the last day of the period, the period is not considered to be missed.
Deadlines for an action is determined by the exact calendar date, showing up at an event that must occur, or time period. In the latter case, the action can be done over the entire period.
During the period calculated in years, months, weeks or days shall begin on the day following the date or the event that defined his beginning. ".
8. in paragraph 2 of article 8 the word "for" should be replaced by the words "in respect of".
9. In article 9: in paragraph 3, the words "the State tax service of the Russian Federation and its territorial" were replaced by the words "Ministry of the Russian Federation under taxes and tax collections and his" after the words "unit in the Russian Federation", add the words "(hereinafter referred to as the tax authorities)";
in paragraph 4 the word "territorial" deleted;
in paragraph 6, the words ", other authorized bodies (hereinafter referred to as the financial authorities)", replace the words "(hereinafter referred to as the financial bodies), other authorized organs";
(Paragraph five ineffective-the Federal law dated 27.07.2006 no. 137-FZ)
(Paragraph six lost effect-the Federal law dated 27.07.2006 no. 137-FZ)
(Seventh paragraph of ineffective federal law 30.06.2003 N 86-FZ) 10. (Repealed-the Federal law dated 06/29/2004 N 58-FZ) 11. Article 11:1) paragraph 2 shall be amended as follows: "2. For the purposes of this code the following definitions are used: Organization-legal persons formed in accordance with the legislation of the Russian Federation (hereinafter referred to as the Russian organizations), as well as foreign legal persons, companies and other corporate entities possessing civil capacity, created in accordance with legislation of foreign States, international organizations, their branches and representative offices, established in the territory of the Russian Federation (hereinafter referred to as the foreign organization);
natural persons-citizens of the Russian Federation, foreign citizens and stateless persons;

individual entrepreneurs-individuals, duly registered and carrying out business activity without establishment of legal entity, as well as private notaries, private security guards, private detectives. Natural persons carrying out business activity without establishment of legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of duties assigned to them by this code, is not entitled to rely on the fact that they are not individual entrepreneurs;
(Paragraph six lost effect-the Federal law dated 27.07.2006 no. 137-FZ) of the face (face) and (or) physical persons;
(Eighth paragraph repealed federal law from 27.07.2006 no. 137-FZ)
(Ninth Paragraph lost effect-the Federal law dated 27.07.2006 no. 137-FZ) banks (Bank)-commercial banks and other credit organizations licensed by the Central Bank of the Russian Federation;
account (account)-settlement (current) and other accounts in banks, open on the basis of agreement of bank account to which are credited and from which can be spent money the organizations and individual entrepreneurs;
source of income payments the taxpayer-organisation or individual from which the taxpayer receives income;
arrears-the amount of the tax or the amount of the fee paid not in terms established by the legislation on taxes and fees;
certificate of registration with the tax authority-a document issued by the tax authority of the organization or individual, registered as taxpayers;
seasonal production-production, which is directly linked to the natural, climatic conditions, and with the time of year. This concept applies to organizations and individual entrepreneurs, if in certain periods (quarter, semester) of their production activities are not carried out due to natural and climatic conditions;
location of the Russian organization-the place of its State registration;
location of Representative Office/branch of the Russian organization-location of the Organization's activities through its separate subdivision;
place of residence of a natural person is the place where an individual permanently or primarily lives;
a separate organizational unit-any geographically separated from her unit, the location of which are equipped with stationary working places. Recognition of a separate subdivision of the Organization as such is made regardless of whether or not reflected reflected its creation in constituent or other organizational documents of the Organization, and on the powers given to the specified unit. When the workplace is considered fixed if it is created for a period of more than one month. ";
2) in paragraph 3, the words "tax base" were replaced by the words "the tax base".
12. Article 12:1) in paragraph 1 the words "and charged" should be deleted;
After the word "regional", add the words "taxes and fees";
2) paragraph 3 shall be amended as follows: "3. The regional taxes and levies are recognized as established by the present code and laws of constituent entities of the Russian Federation entered into force in accordance with the present Code laws of constituent entities of the Russian Federation and required to pay on the territories of the relevant constituent entities of the Russian Federation. When establishing a regional tax legislative (representative) bodies of constituent entities of the Russian Federation defines the following elements of taxation: tax rates within the limits established by the present Code, the order and terms of payment of the tax, as well as reporting on the regional tax. Other elements of taxation established by the present code. When establishing a regional tax legislative (representative) bodies of constituent entities of the Russian Federation can also provide tax incentives and reasons for their use by the taxpayer. ";
3) paragraph 4 shall be amended as follows: "4. recognizes Local taxes and fees imposed by this code and the regulations of the representative bodies of local self-government, entered into force in accordance with the present code by normative legal acts of representative bodies of local self-government and required to pay on the territories of the respective municipalities.
Local taxes and levies in the cities of federal importance Moscow and St. Petersburg are established and enforces these laws of subjects of the Russian Federation.

When establishing the local tax representative bodies of local self-government in the regulations define the following elements of taxation: tax rates within the limits established by the present Code, the order and terms of payment of the tax, as well as reporting on the local tax. Other elements of taxation established by the present code. When establishing the local tax representative bodies of local self-government may also provide tax incentives and reasons for their use by the taxpayer. "
13. Article 16:1) the title of the article should read as follows: "article 16. Information on taxes and dues ";
2) part one: the words "Information on the establishment of regional and local taxes or fees shall be sent to the" were replaced by the words "information and copies of laws, other regulatory legal acts on the establishment and abolition of regional and local taxes and fees shall be sent";
the words "State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
3) in the second part of the phrase "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections", the words "regional taxes or fees" were replaced by the words "regional taxes and fees", the words "local taxes or fees" were replaced by the words "of local taxes and fees".
14. In article 17:1) in paragraph 1 the word "next" should be deleted after the words "elements of taxation" add the words ", namely";
2) in paragraph 2 the words "normative legal act" were replaced by the words "Act of legislation on taxes and fees";
3) in paragraph 3 the words "elements of taxation is determined by" were replaced by the words "defined by their contributors and elements of taxation".
15. Article 18 shall be amended as follows: "article 18. Special tax regimes special tax regime recognizes the special procedure for calculation and payment of taxes and fees over a period of time, to be applied in the cases and pursuant to procedure established by the present code and adopted in accordance with the federal laws.
When establishing special tax regimes tax items, as well as tax benefits shall be determined in accordance with the procedure stipulated by this code.
To special tax regimes include: the simplified system of the taxation of small businesses, the tax system in free economic zones, the taxation system in the closed administrative-territorial entities, tax system when you run the concession contracts and production sharing agreements.
16. The second part of article 19 shall be amended as follows: "in the order stipulated by the present Code, affiliates and other separate subdivisions of the Russian organizations acted as these organizations to pay the taxes and charges on the location of these affiliates and other separate subdivisions.
17. Article 20:1) in paragraph 1: in the first paragraph, the word "directly" should be deleted;
subparagraph 1 shall be amended as follows: "1) one organization directly and (or) indirectly participates in another organization, and total share of such participation is more than 20 percent. The proportion of indirect participation of one organization to another through a series of other organizations is defined as a direct participation of organizations shares works this one sequence into another ";
2) paragraph 2 shall be amended as follows: "2. the Court may admit the person interdependent on other grounds not referred to in paragraph 1 of this article, if relations between these persons can affect the results of the transactions on realization of goods (works, services)".
18. In article 21, paragraph 1: sub-paragraph 2, after the words "receive from tax authorities to" add the words "and other public authorities";
subparagraph 5 shall be supplemented with the words "penalties, penalties";
in subparagraph 9 of the word "tax" should be replaced by the words "tax notices and tax requirements";
in subparagraph 12, the word "decision" should be replaced by the word "acts".
19. In article 23:1) in paragraph 1: sub-paragraph 2, the words "in the organs of the State tax service of the Russian Federation" shall be replaced with the words "tax";
subparagraph 3 shall be supplemented with the words "and fees";
subparagraph 4 shall be supplemented with the words "as well as accounting records in accordance with federal law" on accounting ";
in subparagraph 8 the word "three" be replaced by "four";
2) paragraph 2: in the first paragraph, the words "paragraph 1" were replaced by the words "paragraph 1" after the word "must" complement the word "writing";
in paragraph two, the word "5 day" should be replaced by the word "ten";
in the fifth paragraph, the words "on the cessation of their activities," replaced by the word "on" after the word "(bankruptcy), the word" Supplement "on";
(Paragraph five ineffective-the Federal law dated 23.12.2003 N 185-FZ) 3) supplement paragraph 5 to read as follows: "5. The taxpayers (the payers of taxes), pay taxes and fees in connection with the movement of goods across the customs border of the Russian Federation, also bear responsibility stipulated by the customs legislation of the Russian Federation."
20. Article 24:1) in subparagraph 1 of paragraph 3, the word "money" should be deleted;
2) supplemented by a new paragraph 4 to read as follows:

"4. Tax agents list withheld taxes in the manner provided for in this code for the payment of tax by the taxpayer.";
3 paragraph 4) as subclause 5.
21. Article 29:1) paragraph 1, after the words "taxman" add the words "(Customs authorities, organs of State extrabudgetary funds)";
2) in paragraph 2, the words "tax and customs bodies" were replaced by the words "tax authorities, customs authorities, organs of State non-budgetary funds,".
22. The title of section III shall be amended as follows: "section III. Tax authorities. Customs authorities. Bodies of State non-budgetary funds. Tax police bodies. Liability of tax authorities, customs authorities, organs of State non-budgetary funds, tax police bodies, their officials ".
23. the title of Chapter 5 shall be amended as follows: "Chapter 5. Tax authorities. Customs authorities. Bodies of State non-budgetary funds. Liability of tax authorities, customs authorities, organs of State non-budgetary funds, their officials ".
24. Article 30:1) in paragraph 1, the words "the State tax service of the Russian Federation and its territorial" were replaced by the words "Ministry of the Russian Federation under taxes and tax collections and his";
2) (repealed-the Federal law dated 06/29/2004 N 58-FZ), 3) paragraph 3 after the words "the tax authorities" shall be supplemented with the words "organs of State extrabudgetary funds";
4) paragraph 4 after the words "the tax authorities" shall be supplemented with the words "organs of State extrabudgetary funds".
25. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 26. Article 32:1) subparagraph 7 of paragraph 1 the words "and other liable person" should be replaced by the words "or tax agent";
After the words "as well as" add the words "in cases stipulated by this code and the tax notice";
2) in paragraph 3, the word "three-day" should be replaced by the word "ten".
27. Article 34, paragraph 1, after the words "bear responsibility" add the words "tax authorities".
28. The code shall be supplemented with article 34-1 as follows: "article 34-1. The powers of State non-budgetary funds 1. In cases where legislation on taxes and fees on the organs of State extrabudgetary funds control responsibilities, those authorities shall enjoy the rights and obligations of tax authorities, stipulated by this code.
2. Officials of State extrabudgetary funds shall bear the responsibilities set out in article 33 of the present code. ".
29. Article 35:1) in the title of the article, after the words "Customs authorities" shall be supplemented with the words "organs of State extrabudgetary funds", the word "and" should be replaced by the words "as well as";
2) (repealed-the Federal law dated 06/29/2004 N 58-FZ) 3) item 2 as subclause 3;
4) in paragraph 3, the words "paragraph 1" were replaced by the words "in paragraphs 1 and 2".
30. Article 36:1) in paragraph 2: (a) in subparagraph 1, the words "within the competence of these bodies" were replaced by the words "to their jurisdiction";
in subparagraph 2, the word "conduct" should be replaced by the word "file";
2) paragraph 3 shall be amended as follows: "3. the tax police bodies in identifying circumstances requiring an action assigned this code to the plenary powers of tax authorities shall, within ten days from the date of detection of such circumstances to send materials to the appropriate tax authority for action.
31. Article 38:1) in the first subparagraph of paragraph 1: after the word "be" add the words "realization of goods (works, services)";
the words "other economic base that has a" were replaced by the words "any object that has";
2) paragraph 2, after the words "civil rights" add the words "(with the exception of property rights)".
32. Article 39:1) in paragraph 1 the words "provision of services" were replaced by the words "compensatory provision of services", after the words "the present Code," add the words "transfer of ownership of the goods, the results of work performed by one person for another person, the provision of services by one person to another person", the word "and" should be deleted;
2) in paragraph 3: Supplement 3 a new subparagraph to read: "3) transfer of fixed assets, intangible assets and (or) other assets for non-profit organizations on the implementation of the core mandated activities not related to business;";
subparagraphs 3-8 take 4-9, subparagraphs accordingly;
subparagraph 4 shall be reworded as follows: "4) transfer of the property, if such transfer is an investment (in particular, deposits in authorized (total) capital business companies and partnerships, contributions under the contract of simple partnership (Treaty on joint activities), mutual contributions to mutual funds of cooperatives);";
subparagraphs 5 and 6, after the words "transfer of property", add the words "within the original contribution".
33. Article 40:1) in paragraph 2: in the first paragraph, after the words "the tax authorities" add the words "in monitoring completeness of tax calculation", the word "control" should be replaced by the word "check";
Supplement 3 a new subparagraph to read: "3) when carrying out foreign trade;";
subparagraph 3 considered subparagraph 4 to read:

"4) If more than 20 per cent upward or downward from the level of prices used by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time.";
2) paragraph 3 shall be amended as follows: "3. In the cases contemplated in paragraph 2 of this article, when the prices of goods, works or services applied by the parties to the transaction are rejected in upward or downward by more than 20 percent of the market price of identical (homogeneous) of goods (work, or services), the tax authority has the right to make a reasoned decision on additional tax and penalties, calculated as if the outcome of this transaction were assessed on the basis of the application of market prices of the relevant products , work or services.
The market price is determined taking into account the provisions of paragraphs 4-11 of this article. This includes the ordinary of transactions between unrelated persons price premiums or discounts. In particular, take into account the discounts that are caused by: seasonal and other fluctuations in consumer demand for goods (works, services);
loss of goods quality or other consumer properties;
expiration (approaching expiration date) the shelf life or realization of goods;
marketing policy, including when promoting to markets new products, having no analogues, as well as in the promotion of goods (works, services) to new markets;
implementation experienced models and samples of the goods in order to sensitize consumers. ";
3) in paragraph 5, the words "works or services" should be replaced by the words "(works, services)", after the word "buyer" to supplement the word "(seller)" after the word "acquire" to supplement the word "(to implement)," after the word "buyer" to supplement the word "(the seller)";
4) in paragraph 6: the first paragraph, after the words "for them" to supplement the word "basic";
in the second paragraph, the words "shall not be taken into account" should be replaced by the words "may not be taken into account";
5) paragraph 7: in the first paragraph, the words "functions and" were replaced by the words "functions and (or)";
paragraph three should be deleted;
6) in paragraph 8, the words "provided that" should be replaced by the words "in cases where";
7) paragraph 9 shall be amended as follows: "9. in determining the market price of the goods, works or services information about the detainees at the time of realization of the goods, works or services transactions with identical (homogeneous) of goods, works or services in comparable conditions. In particular, such terms and conditions as the quantity (amount) of delivered goods (e.g. consignment), timing of execution of obligations, payment terms, usually used in transactions of this kind, as well as other reasonable terms and conditions that may have an impact on prices.
While conditions in the market are identical (and in their absence of homogeneous) of goods, works or services recognized as comparable if the distinction between such terms or does not significantly affect the price of such goods, works or services, or it can be calculated using amendments. ";
8) paragraph 10 should be deleted;
9) 13, paras. 11-took it 10-12 points respectively;
10) paragraph 10 shall be amended as follows: ' 10. In the absence of the relevant market of goods, works or services identical transactions (uniform) products, works, services or due to the lack of offers in this market of such goods, works or services, and if you cannot determine the appropriate prices in the absence or unavailability of information sources to determine the market price method uses prices follow-up, in which the market price of the goods, works or services provided by the seller, is defined as the difference between the such goods, construction works or services are implemented by the purchaser of those goods, works or services when their subsequent implementation (resale), and normal in such cases, the costs incurred by the purchaser when the resale (without taking into account the prices at which you purchased specified by the buyer at the seller the goods, works or services) and market promotion acquired by the purchaser of goods, works or services, as well as routine for the scope of activities of the profit the buyer.
If you cannot use the method implementation rates (in particular, in the absence of information on the price of the goods, works or services in realized later buyer) uses the cost method, in which the market price of the goods, works or services provided by the seller, shall be determined as the sum of costs incurred and routine for a given sphere of activity profits. This includes routine in such cases, the direct and indirect production costs (acquisition) and (or) the goods, construction or services, routine in such cases, the cost of transporting, storing, insurance and other similar expenses;
11) in paragraph 11, the words "Infobase for organs of State power and local self-government and the information provided by taxpayers to the tax authorities" should be deleted;
12) in paragraph 12, the words "for business" were replaced by the words "to determine the outcome of the transaction", the words "paragraphs 4-12" were replaced by the words "paragraphs 4-11";
13) shall be amended with paragraph 13 to read as follows:

"13. in realization of goods (works, services) for state regulated prices (tariffs), established in accordance with the legislation of the Russian Federation for tax purposes are accepted these prices (tariffs).";
14) in paragraph 14, the words "3, 10 and 11" shall be replaced with the words "3 and 10.
34. in paragraph 2 of article 42, the words "on presentation of the State tax service of the Russian Federation", should be deleted.
35. Article 43:1) item 1: Add the words "in proportion to the shares of shareholders (participants) in the share (aggregate) capital of the Organization";
supplemented by a paragraph reading as follows: "to also include any dividend income received from sources outside the Russian Federation, related to dividends in accordance with legislation of foreign States.";
2) in paragraph 1: sub-paragraph 2 shall be supplemented with the words "not exceeding the fee of the shareholder (member) of the Charter (total) capital of the Organization";
complement subparagraph 3 as follows: "3) payment to a non-profit organization to carry out its core mandate activities (not business related), produced by business entities, authorized capital of which consists entirely of deposits of this non-profit organization.
36. In article 45:1) paragraph 1 complement new third subparagraph to read: "the non-fulfillment or improper fulfillment of obligations to pay tax is the reason for the direction of the tax authority, State non-budgetary Fund Authority or the customs authority a taxpayer tax requirements.";
2) in paragraph 2: the second sentence of the first paragraph add the words ", as well as if at the time of presentation by the taxpayer to a bank orders for payment of tax the taxpayer has other unfulfilled demands made to the account, which in accordance with the civil legislation of the Russian Federation shall be executed as a matter of priority, and the taxpayer does not have sufficient funds in your account to meet all the requirements";
second paragraph worded as follows: "the responsibility for payment of the tax is also considered to be performed after the issuance of the tax authority or the Court, in accordance with article 78 of the present Code, decision on crediting of overpaid or overcharged taxes.";
3) item 3 supplement with the following sentence: "foreign organizations, as well as by non-tax residents of the Russian Federation, as well as in other cases stipulated by the Federal law, the duty to pay tax, can be executed in a foreign currency.
37. In article 46:1) in paragraph 3, the first sentence of the first paragraph shall be reworded as follows: "the decision to recover was adopted after the expiry of the deadline for the execution of the obligation to pay the tax, but no later than 60 days after the expiry of the period of execution of the claim for payment of the tax.";
second paragraph, after the word "taxpayer" add the words "(tax agent)";
2) in paragraph 5 the second paragraph: the words "unless otherwise provided in this paragraph," should be deleted;
the first sentence of the third paragraph add the words "on the exchange rate of the Central Bank of the Russian Federation on the date of sale of foreign currency";
3) first paragraph of paragraph 6 shall be supplemented with the words "because it does not interfere with the order of priority of payment established by the civil legislation of the Russian Federation";
4) in paragraph 7, after the words "tax agent" add the words "or lack of information on the accounts of the taxpayer and tax agent", the words "other obliged persons" should be replaced by the words "tax agent";
5) in paragraph 10, the words "for payment which had been granted a deferral or installment" deleted;
6) (repealed-Code of Russian Federation from 28.05.2003 N 61-FL) 38. Article 47:1) the second sentence of paragraph 5 should be deleted;
2) complement the new paragraph 7 reading as follows: "7. The provisions of this article shall also apply for the recovery of penalties for late tax payment and collection.";
3) item 7 as subclause 8;
4) in paragraph 8, the words "in the case of a deferral or installment payment" should be deleted;
5) shall be amended with paragraph 9 read as follows: "9. The provisions of this article shall apply also in the recovery of taxes and customs.".
39. Article 48:1) paragraph 1, after the words "the tax body" add the words "(customs authority)";
2) paragraph 3 after the words "by the tax body shall be supplemented with the words" "(Customs authorities)";
3) paragraph 4 after the words "of the tax body" add the words "(the customs body)";
4) paragraph 9, after the words "tax authorities" add the words "(Customs authorities)";
5) in paragraph 10, the words "in the case of a deferral or installment payment" should be deleted.
40. Article 49:1) in paragraph 2, after the words "taxes and fees" add the words "due penalties and fines", the words "or to exclude" founding documents;
2) paragraph 4 shall be amended as follows:

"4. If the liquidated organization is the amount overpaid by that organization of taxes or charges and/or penalties, fines, these amounts are credited to the debt-liquidating the Organization on taxes, dues (have elapsed, fines) by the tax authority in the manner prescribed by Chapter 12 of this code, no later than one month from the date of filing of the taxpayer organization.
Subject to set-off the amount of overpaid taxes and charges (penalties, fines) is distributed on Budgets and (or) extrabudgetary "funds in proportion to the total amounts of debts on taxes and duties (have elapsed, fines) to the respective budgets and (or) non-budgetary funds.
If closing the Organization debt on the execution of the obligation to pay the taxes and fees, as well as to pay the penalties and fines the amount overpaid by that organization of taxes and charges (penalties, fines) shall be returned to the organization not later than one month from the date of filing of the taxpayer organization.
If the liquidated organization has overcharged amounts of taxes or charges, as well as penalties and fines, then these amounts must be returned to the taxpayer-organization in the manner prescribed by Chapter 12 of this code, no later than one month from the date of filing of the taxpayer organization. ".
41. Article 50:1) in paragraph 2: the second sentence of the second paragraph shall be reworded as follows: "When this successor (successors) must pay all fines owed by transferred thereto.";
second paragraph be supplemented by the following sentence: "successor (successors) reorganized legal person in the discharge of the tasks entrusted to him in the present article responsibilities for payment of taxes and fees is entitled to all the rights, fulfills all obligations in the manner prescribed by this code for the taxpayers.";
2) in paragraph 4 the word "(successors)" should be deleted;
3) in paragraph two of paragraph 7, the words "or a deed did not allow" should be replaced by the words "does not allow", the word "exclude" replaced by the word "rule";
4) in paragraph 10: the second paragraph the words "restructured the organisation" should be replaced by the words "of the reorganized legal person", the words "the Organization" should be replaced by the words "legal person", the words "the Organization" should be replaced by the words "specified legal persons;
the third paragraph shall read as follows: "in the absence of debt reorganized legal entity on execution of the obligation to pay the tax, as well as to pay the penalties and fines the amount overpaid tax that legal entity (penalties, fines) shall be returned to his legal successor (successors) not later than one month from the date of filing the successor (successors) statements in the manner prescribed by Chapter 12 of this code. With this amount of overpaid tax (penalties, fines) legal entity before its reorganization is returned to lawful successor of the reorganized legal person in accordance with the proportion of each successor, defined on the basis of the separation balance. ";
(Paragraph five ineffective-the Federal law dated 27.07.2006 no. 137-FZ)
(Paragraph six lost effect-the Federal law dated 27.07.2006 no. 137-FZ) 5) shall be amended with paragraph 12 to read as follows: "12. The rules provided for in this article shall also apply in determining the successor (successors) foreign organization and restructured in accordance with the legislation of the foreign State ".
42. Article 51:1) paragraph 2 shall be amended as follows: "2. the obligation to pay taxes and fees for physical persons recognized incapable by court, marks his guardian at the expense of the incapacitated person. Guardian natural person recognized incapable by court, shall pay all unpaid tax payer (payer collection) the amount of taxes and fees, as well as due to the day of recognition of a person incapable of penalties and fines;
2) shall be amended with paragraph 4 as follows: "4. The persons in accordance with this article shall be entrusted with the responsibilities to pay taxes and fees of individuals recognized missing or incapacitated, enjoy all rights, perform all the duties in the manner prescribed by this code for the taxpayers and payers fees, taking into account the peculiarities stipulated by this article. These persons in the performance of duties assigned to them by this article attracted therefore accountable for committing tax offences, the perpetrator may not pay the fines stipulated by this code, at the expense of property of a person established accordingly, incompetent or missing. "

43. The second part of article 52 to complement the proposals as follows: "in these cases, no later than 30 days prior to maturity the tax authority sends the taxpayer a tax receipt. Tax notification must state the amount of tax payable, the calculation of the tax base, as well as the term of payment of tax. Form of a tax notice shall be established by the Ministry of the Russian Federation under taxes and tax collections. Tax notice may be referred to the head of the Organization (its legitimate or authorized representative) or individual (or his/her authorized representative) personally against receipt or otherwise confirming the fact and date of receipt. In the case where these persons refuse to receive a tax notice, this notice is sent by registered mail. Tax notice is deemed to have been received after six days from the date of dispatch of a registered letter.
44. in paragraph 2 of article 54, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections".
45. paragraph 1 of article 55 supplemented by the following sentence: "the tax period may consist of one or more periods during which paid prepayments.".
46. Article 56:1) paragraph 2 should be deleted;
2 paragraph 3) as subclause 2.
47. Article 57:1) in the first sentence of paragraph 3, the word "decades," should be deleted;
2) shall be amended with paragraph 4 as follows: "4. In cases where the calculation of the tax base is made by the tax authority, the obligation to pay the tax arises no earlier than the date of receipt of the tax notice.".
48. In article 58:1) paragraph 2 shall be amended as follows: "2. the amount of tax payable is paid (transferred) by the taxpayer or tax agent within the prescribed time-limit. ';
2) in paragraph two of paragraph 3, the words "other person" be replaced by the words "tax agent".
49. Article 59:1) the text of article 1 as subclause;
2) in paragraph 1 the words "taxes and fees" should be replaced by the word "Arrears";
3) shall be amended with paragraph 2 to read as follows: "2. the rules referred to in paragraph 1 of this article shall also apply when the write-off of uncollectible have elapsed.".
50. Article 60:1) in paragraph 1 the words: "a tax agent or another person obliged" be replaced by the words "or tax agent";
the words "or other person obligated to" were replaced by the words "or tax agent";
2) in paragraph 3, the words "or other person obligated to" were replaced by the words "or tax agent";
3) item 4 supplement new second paragraph to read as follows: "the application of responsibility did not absolve the Bank from the responsibilities listed in budgets (extrabudgetary funds) amount of tax and pay the appropriate fines. In case the Bank specified duties within the prescribed time limit to this bank apply action to recover unpaid amounts of tax (collection) and the relevant penalties for the funds in the same order, under article 46 of this code, and at the expense of other property-in a Court of law. ".
51. In the title of Chapter 9, the words "taxes and fees" were replaced by the words "and tax collection, as well as penalties."
52. In article 61:1) the title of the article shall be supplemented with the words "as well as the penalties";
2) in paragraph two of paragraph 2, the words "and collecting" deleted;
3) item 5: after the word "tax", add the words "and collecting";
After the words "pledge" add the words "in accordance with article 73 of this code";
After the words "availability guarantee" add the words "in accordance with article 74 of this code";
4) supplement paragraphs 6 and 7 to read as follows: "6. Changing the timing of payment of the penalty shall be made in the manner provided for in this chapter.
(Paragraph three ineffective-the Federal law dated 27.07.2006 no. 137-FZ) 53. The first paragraph of article 62, paragraph 2, after the words "if available" add the words "at the time of making the decision to change the date of tax payment.
54. Article 63:1) in paragraph 1: sub-paragraph 1 worded as follows: ' 1) for federal taxes and duties-Ministry of Finance of the Russian Federation (except as provided by paragraphs 3-5 of this paragraph, paragraph 2 of this article and the third subparagraph of paragraph 1 of article 66 of this code); ";
subparagraph 2 of this paragraph, after the words "" add the words "and paragraph 3 of this article";
2) in paragraph 3, the words "the present Code" were replaced by the words "legislation on taxes and fees".
55. Article 64:1) in paragraph 1, the words "or other liable person" should be deleted;
2 paragraph 6) subparagraph 2 shall be amended as follows: "6) other grounds stipulated by the customs code of the Russian Federation in respect of taxes payable in connection with the movement of goods across the customs border of the Russian Federation.";
3) in the first subparagraph of paragraph 4, the words "in subparagraphs 3 and 4 of paragraph 1" were replaced by the words "in subparagraphs 3, 4 and 5 of paragraph 2";
4) in the first subparagraph of paragraph 5, the words: "and the application of the necessary documents" should be deleted;
complemented by a new second sentence to read as follows: "this statement is attached documents confirming the reasons referred to in paragraph 2 of this article.";
5) second paragraph of paragraph 7 deleted;
6) in the first subparagraph of paragraph 9, the words "contain the reasons for the refusal" were replaced by the words "be motivated";

7) (repealed-Code of Russian Federation from 28.05.2003 N 61-FL) 8) paragraph 13 shall be supplemented with the words "unless otherwise provided by legislation on taxes and fees".
56. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 57. Article 66:1) in paragraph 1: in the first paragraph, the words "cause" should be replaced by the words "the grounds provided for in article 67 of this code";
(Paragraph three ineffective-the Federal law dated 29.07.2004 N 95-FZ) 2) in paragraph 2: the first paragraph, after the words "their" payments to supplement the word "appropriate";
second paragraph: after the words "for each payment" shall be supplemented with the words "tax, granted investment tax credit;
supplemented by the following sentence: "a specific procedure for reducing tax payments shall be determined by agreement of the investment tax credit;
3) in paragraph 3: in the first paragraph, the first sentence after the words "50%", there shall be added the word "size", after the word "certain" add the words "according to the General rules";
supplemented by the following sentence: "If the accumulated amount of the credit exceeds the maximum dimensions, which allowed reducing the tax established by this paragraph, for this reporting period, the difference between this amount and the maximum allowable amount will be carried over to the next period.";
the second sentence of paragraph 2 should be deleted.
58. The first paragraph of article 67, paragraph 6, after the word "provide" shall be supplemented with the words "how to reduce tax payments.
59. Article 68:1) in paragraph 2, the words "or other liable person" should be deleted;
2) in the first subparagraph of paragraph 4, the words "or other person shall be replaced by the word" must ";
3) in the first subparagraph of paragraph 5, the words "the payer collection or another obligated person" should be replaced by the words "or the payer collection by registered mail";
supplemented by the following sentence: "notice of rescission of deferral or payment in instalments is deemed to have been received after six days from the date of dispatch of a registered letter.";
4) in paragraph 6, the words "or other liable person" should be replaced by the words "or the payer collection";
5) in paragraph 9, the words "but not later than three months from the date of termination of the contract," were replaced by the words "no later than three months from the date of termination of the contract.
60. Article 69:1) in paragraph 1 the word "addressed to" should be replaced by the word "sent", the words "or other liable person" should be deleted;
2) in paragraph 2, the words "or other person obligated" to exclude the word "them" should be replaced by the word "it", the words "the obligation to pay the unpaid tax" replaced by the word "arrears";
3) in paragraph 3, the words "or other liable person" should be deleted, the word "their" should be replaced with the word "his";
4) in paragraph 4: in the first paragraph, the word "ensure" should be replaced by the words "to collect the tax, and the enforcement of the obligation to pay the tax", the words "or other liable person" should be deleted;
in the second paragraph, the words "other obliged entities" should be deleted;
5) in paragraph 5 the words "or collect" should be deleted;
the words "or other person liable" should be deleted;
the words "at the place of registration of these individuals" were replaced by the words "on his account";
the words "of the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
6) in paragraph 6: in the first paragraph, the words "or collect" should be deleted;
in the second paragraph, the words "officials of the tax authority shall be constituted by the Act, which recognizes the date date directions requirements" were replaced by the words "the specified request is sent by registered mail", add the following sentence: "the claim for payment of the tax is deemed to have been received after six days from the date of dispatch of a registered letter.";
7) in paragraph 7, the words "or other liable person" should be deleted;
8) (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 61. Article 70:1) in the first part the words "or other person" may be deleted, the words "10 days to" were replaced by the words "three months", the word "last" deleted the second sentence deleted;
2) in part two of the words "or other person" may be deleted, the words "specified persons" should be replaced by the word "him";
3) Supplement part 4 to read as follows: "the rules provided for in this article shall apply also in relation to the timing of tax remittance requirements sent the tax agent.".
62. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 63. Article 73:1) in paragraph 2 the words "(another person)" should be deleted;
2) in paragraph 3 the words "collection or other payer liable person" should be replaced by the words "or the payer collection".
64. Article 74:1) in paragraph 3 the words "and collecting" deleted;
supplemented by the following sentence: "tax enforcement and penalties owed to the surety is made by the tax authority in the courts.";
2) paragraph 6 shall be excluded;
3) 7 points and 8 points respectively and 6 take 7.
65. Article 75:1) in paragraph 1 the words "amounts of tax or collect" should be replaced by the words "taxes or fees, including taxes or charges payable in connection with the movement of goods across the customs border of the Russian Federation";
2) item 3 to supplement paragraph read as follows:

"Do not accrue penalties on the amount of arrears, which the taxpayer could not extinguish by virtue of the fact that by the decision of the tax authority or the Court, the taxpayer's operations were suspended in the Bank or seized property of the taxpayer. Application for deferment (hire-purchase), or tax credit investment tax credit does not suspend the accrual of penalties on the amount of tax payable. ";
3) in paragraph 4: in the second paragraph, the words "but not more than 0.1 per cent a day" should be deleted;
paragraph three should be deleted.
66. Article 76:1) the title of the article should read as follows: "article 76. Suspension of operations on accounts of the taxpayer, the tax agent, the collection payer organizations or taxpayer-individual entrepreneur ";
2) the word "taxpayer", "agent", "tax payer" in the relevant collection cases replace respectively with the words "taxpayer organization", "tax agent-organization", "payer collection-organization" in appropriate cases;
3) the first sentence of paragraph 1 shall be supplemented with the words "unless otherwise provided for in paragraph 2 of this article";
4) paragraph 2 shall be amended as follows: "2. the decision to suspend transactions in the taxpayer-the organisation on his/her accounts with the Bank shall be made by the head (Deputy) of the tax authority, has issued the claim for payment of the tax, in case of failure by the taxpayer organization within the prescribed time limits the obligation to pay the tax. In this case, the decision to suspend operations of the taxpayer-the organisation on his/her accounts with the Bank may only be taken simultaneously with judgement on recovery of tax.
The decision to suspend transactions in the taxpayer-the Organization and the taxpayer-individual entrepreneur on their bank accounts may also be made by the head (Deputy) of the tax authority in the absence of these taxpayers tax declaration to the tax authority within two weeks after the deadline for the submission of such a declaration, as well as in the case of non-submission of the taxpayer and the taxpayer-individual entrepreneur the tax declarations. In this case, the suspension of operations on accounts cancelled the decision of tax authority no later than one business day following the date of submission of the tax return taxpayers. ";
5) in paragraph 5, the words "but not more than three months per calendar year" should be deleted;
6) shall be amended with paragraph 9 read as follows: "9. in the presence of the decision to suspend operations in the Organization's accounts, the Bank shall have no right to open this Organization new accounts.".
67. Article 77:1) the word "taxpayer", "agent", "tax payer" in the relevant collection cases replace respectively with the words "taxpayer-organization", "tax agent-organization", "payer collection-organization" in appropriate cases;
2) paragraph 3, after the word "applied" to supplement the word "only";
3) in paragraph 4 the words "and the taxpayer-physical person-except for assets that may not be in accordance with federal laws subject to recovery" should be deleted;
4) paragraph 5, after the word "execution" to supplement the word "responsibilities";
5) in the first subparagraph of paragraph 7, the words "(otherwise obliged persons)" should be deleted;
6) in paragraph 12, the words "other laws of the Russian Federation" were replaced by the words "other federal laws".
68. In article 78:1), paragraph 1, after the words "other taxes" shall be supplemented with the words "repayment of arrears";
2) in paragraph 2 the words "Customs payments" shall be replaced with the words "taxes, which have been credited to the upcoming taxes or were returned by Customs authorities";
3) item 3 to supplement paragraph read as follows: "in the event of the discovery of evidence of possible excessive taxes, the tax authority has the right to send taxpayer proposal to hold joint reconciliation of paid taxes. The results of such reconciliation shall be formalised by an Act signed by the tax authority and the taxpayer. ";
4) in paragraph 4 the words "the tax authority" should be deleted;
After the word "taxpayer" add the words "by the decision of the tax authority";
supplemented by the following sentence: "such a decision shall be made within five days after receipt of the application, provided that this amount is sent to the same budget (extrabudgetary fund), which was sent to unnecessarily paid sales tax amount";
5) paragraph 5: after the words "the application of taxpayer" add the words "and by a decision of the tax authority";
the word "other" should be deleted;
the words "as well as the penalties for committing tax offences" were replaced by the words "arrears";
6) in paragraph 6, the word "discharge" should be replaced by "decision to judgment";
the words "or collect payments, and" should be deleted;

7) the second sentence of paragraph 7 shall be amended as follows: "in the case of the taxpayer to pay the arrears of taxes and fees, or debt to have elapsed, assessed the same budget (an extrabudgetary fund), return to the taxpayer overpaid amounts shall be made only after application of the sum in arrears repayments (debt).";
8) in paragraph 9: in the first paragraph, after the words "tax is" add the words "at the expense of the budget (extrabudgetary funds), in which occurred the overpayment,", the words "two weeks" should be replaced by the words "of one month";
paragraph three supplemented by the following sentence: "in the event that payment of tax was made in a foreign currency, interest, established by this paragraph, is calculated on the amount of overpaid tax, translated at the exchange rate of the Central Bank of the Russian Federation on the day when there is an excessive tax payment.";
9) para 10 supplement with the following sentence: "in the event that payment of tax was made in a foreign currency, the amount of overpaid tax are accepted for credit or reimbursable in the currency of the Russian Federation on the exchange rate of the Central Bank of the Russian Federation on the day when there is an excessive tax payment.";
10) supplement paragraphs 12 and 13, to read: (second paragraph repealed-Code of Russian Federation from 28.05.2003 N 61-FL) 13. The rules provided for in this article shall also apply when the offset or refund of overpaid amounts of tax collection, entering the State budget funds. When the organs of State extrabudgetary funds, monitoring the payment of these taxes and fees, enjoy rights and bear obligations under this chapter to the tax authorities. "
69. Article 79:1) paragraph 1 complement with the following sentence: "in the case of the taxpayer to pay the arrears of taxes and fees, or debt to have elapsed, due to the same budget (an extrabudgetary fund), return to the taxpayer too recovered amounts shall be made only after application for repayment of arrears (the arrears).";
2) the first paragraph of paragraph 2 shall be amended as follows: "2. the decision to refund amounts unduly collected tax is accepted by the tax authority on the basis of a written application from which the taxpayer liable to this tax, within two weeks from the date of registration of the application, and the Court, in the manner of the claim proceedings. ';
3) first paragraph of paragraph 4 shall be supplemented with the words "from general revenues (extrabudgetary fund), which was credited the amount unduly collected tax";
4) in paragraph 5, the words "two weeks from the date of cancellation of the decision on the recovery" should be replaced by the words "of one month from the date of adoption of the decision by the tax authority and, in the case of a court decision to return overcharged amounts within one month after the issuance of such a decision";
5) (repealed-Code of Russian Federation from 28.05.2003 N 61-FZ) 70. In the titles of section V and chapter 13, the word "reports" should be replaced by the word "Declaration".
71. Article 80:1) (lost effect-the Federal law dated 06/29/2004 N 58-FZ) 2) in paragraph 7, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
3) (repealed-the Federal law dated 06/29/2004 N 58-FZ) 72. Article 81:1) in paragraph 3 the words "under article 121 of this code," should be deleted;
the words "delivery of tax inspection report, which revealed the circumstances referred to in paragraph 1 of this article" should be replaced by the words "where the taxpayer found out about the discovery of the tax authority the circumstances envisaged in paragraph 1 of this article, or on the appointment of on-site tax inspection";
2) in paragraph 4 the words "under paragraph 4 of article 121 of this code," should be deleted;
the words "award to him of tax inspection report, which revealed the circumstances referred to in paragraph 1 of this article, as well as to pay the missing amount of tax and penalties" were replaced by the words "where the taxpayer found out about the discovery of the tax authority the circumstances envisaged in paragraph 1 of this article, or on the appointment of on-site tax inspection";
supplemented by the following sentence: "the taxpayer is exempt from liability under this paragraph, provided that prior to the filing of such a statement, the taxpayer paid the required amount of tax and the corresponding penalties.
73. Article 82:1) the text of article 1 as subclause;
2) in paragraph 1 the words "and other obliged entities" were replaced by the words "tax agents and tax payers collecting";
3) supplement paragraphs 3 and 4 read as follows: (as amended by the Federal law dated 06/29/2004 N 58-FZ) (second paragraph repealed Federal Act on 29.06.2004 N 58-FZ) 3. Tax authorities, customs authorities, organs of State non-budgetary funds and tax police bodies in the manner determined by agreement among them, inform each other of their materials on violations of the legislation on taxes and fees and tax crimes, on the measures taken to counter them, on their tax audits, as well as other necessary information exchange in order to carry out their tasks.

4. in exercising tax control are not permitted collection, storage, use and dissemination of information on the taxpayer (payer, tax collection agent) obtained in violation of the provisions of the Constitution of the Russian Federation, of the present Code, federal laws as well as in violation of the principle of preservation of professional secrecy, in particular legal mystery audit secret. ".
74. Article 83:1) in paragraph 1, the words in the first paragraph: "branches and representative offices" should be replaced by the words "separate units";
in the second paragraph, the words "branches and (or) representation" should be replaced by the words "subdivisions,", the words "branch and (or) representation" should be replaced by the words "separate units";
supplement paragraphs read as follows: "the Ministry of the Russian Federation under taxes and tax collections to determine features of recording the largest taxpayers.
Accounting features foreign organizations are established by the Ministry of the Russian Federation under taxes and tax collections ";
2) in paragraph 3 the words "individual entrepreneur" were replaced by "natural person carrying out activities without formation of the legal person;
the words "and activities in the Russian Federation through the branch and representative office within 10 days after the establishment of branches and representative offices" should be deleted;
3) supplemented by a new paragraph 4 to read as follows: "4. in implementing the activities in the Russian Federation through a separate subdivision of a statement on the Organization's registration at the location of the separate division is filed within one month after the establishment of a separate unit.";
4) items 4-9 take respectively paragraphs 5-10;
5) in paragraph 5, subparagraph 1: consider subparagraph 3 to read: "3) for other immovable property is the place where the property";
Sub-paragraph 2 sub-paragraph 1 take;
subparagraph 3 considered subparagraph 2;
in subparagraph 2, the words "in paragraph 2" shall be replaced with the words "in paragraph 1";
6) in paragraph 7, the words "and the persons referred to in paragraph 6 of this article" deleted;
7) (repealed-Federal Act of arrival N 248-FZ) 8) paragraph 10, after the words "legal persons", add the words "physical persons as individual entrepreneurs, the issuance of licences to individuals the right to engage in private practice, accounting and registration".
75. Article 84:1) in paragraph 1: in the first paragraph, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
supplemented by a paragraph reading: "peculiarities of the order for registration of foreign organizations, depending on the types of income are determined by the Ministry of the Russian Federation under taxes and tax collections";
2) in paragraph 2 the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
3) item 3 supplement with the following sentence: "on changing the place of residence of the individual entrepreneurs shall notify the tax authority in which they are registered, in the 10-day period from the date of such a change.";
4) paragraph 4 shall be amended as follows: "4. If a registered taxpayer changed their place of stay or residence, the deregistration of the taxpayer shall be performed by the tax authority, in which the taxpayer was registered, within five days after the filing of the taxpayer's request for changing their place of stay or residence. Taxpayer is required to declare to the tax authority on changing their place of stay or residence in a 10-day period from the date of such a change. ";
5) paragraph 5 shall be supplemented with the words "within 14 days from the date of the filing of such a statement";
6) in paragraph 6, the word "re" should be deleted;
7) fourth subparagraph of paragraph 7, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
8) in paragraph 8, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
9) (repealed-the Federal law dated 23.12.2003 N 185-FZ) 76. Article 85:1) the title of the article, after the words "individual entrepreneurs", add the words "place of residence", the words "birth and death" replaced by "civil status" after the word "property", add the words "and deals with it";
2) in paragraph two of paragraph 2 the words "legal persons who carry out at one's own risk, aimed at systematically deriving income from the provision of services and not registrable as such in accordance with the legislation of the Russian Federation" shall be replaced with "private notaries, private investigators and private security guards,";
3) in paragraph 3, the words "registration of births and deaths" were replaced by the words "registration of acts of civil status";
4) shall be amended with paragraph 7 to read as follows:

"7. accounting bodies and (or) registration of users of natural resources, as well as licensing of activities connected with the use of these resources are required to report on the granting of rights for such use, subject to taxation, the tax authorities at the place of its finding within 10 days after registration (an appropriate license, permission) prirodopol'zovatelja".
77. Article 86:1) the text of article 1 as subclause;
2) in paragraph 1: in the first paragraph, the words ", as well as those listed in paragraph 5 of article 83 of this code," should be deleted;
in the second paragraph, the words "of persons referred to in paragraph 5 of article 83 of this code," should be deleted;
3) shall be amended with paragraph 2 to read as follows: "2. The banks are obliged to issue the tax authorities for information on operations and accounts organizations and individuals carrying out business activity without establishment of legal entity in the order determined by the legislation of the Russian Federation, within five days after a reasoned request of the tax authority.
78. (repealed-federal law on 07.07.2003 N 104-F3) 79. Article 87:1) the title of the article should read as follows: "article 87. Tax audits ";
2) part I shall be amended as follows: "the tax authorities are pursuing a cameral and on-site tax audit taxpayers, payers of taxes and tax agents. Tax inspection can be covered only three calendar years of the taxpayer, the payer collection and tax agent, preceding the year of verification. ";
3) part two, after the words "the taxpayer" add the words "(the payer collection)";
4) part three, after the word "taxpayer", add the words "(the payer collection)" after the words "Organization of the taxpayer" add the words "(fee-payer organizations)".
80. (repealed-Code of Russian Federation from 28.05.2003 N 61-FZ) 81. In the second part of article 88, the words "within two months" shall be replaced with "within three months".
82. Article 89:1) part II shall be amended as follows: "on-site tax inspection in respect of the taxpayer (the payer collection, tax agent) may be performed on one or more taxes. The tax authority may not take in during one calendar year, two on site tax inspections and more for the same tax for the same period. On-site tax inspection may not exceed two months, unless otherwise stipulated by this article. In exceptional cases the supervising tax authority can increase the duration of on-site tax inspection up to three months. When conducting field audits of organizations with branches and representative offices, the audit period increases by one month for verification of each branch and representative offices. The tax authorities have the right to verify the branches and representative offices of a taxpayer (a tax agent, the collection payer) regardless of inspections for the taxpayer (a tax agent, payer collection). The term of the audit includes time of actual finding of inspection on the territory of the inspected taxpayer, the payer or tax collection agent. Within a specified time not counted between the awarding of the taxpayer (tax agent) the requirement for the submission of documents in accordance with article 93 of the present code and view them in reviewing requested documents. ";
2) in part 3, after the words "the taxpayer organization" add the words ", the payer collection-organization";
3) in section 5, the words "exemption" should be replaced by the words "seizure", the words "article 93" were replaced by the words "article 94", the words "in the Act of withdrawal" should be replaced by the words "seizure Act", the words "the need for exemptions" were replaced by the words "the need for dredging", the word "removal", replace the words "undercutting", the words "Act of seizure" should be replaced by the words "Act of seizure", after the word "taxpayer" in appropriate cases shall be supplemented with the words "(tax agent payer collection) "in appropriate cases;
4) complement the parts as follows: "the form of the decision of the head (Deputy) of the tax authority concerning the conduct of on-site tax inspection are developed and approved by the Ministry of the Russian Federation under taxes and tax collections.
At the end of the on-site tax inspection checks is a certificate of inspection, which recorded for verification and their timing.
83. In article 90:1) paragraph 2 shall be amended as follows: "2. Cannot be questioned as a witness: 1) a person who, because of young age, their physical or mental disability are unable to correctly perceive the circumstances relevant to the implementation of tax control;
2) the person who received the information necessary to conduct tax audit in connection with the performance of their professional duties, and such details belong to the professional secrecy of these individuals, in particular lawyer, auditor. ";

2) in paragraph 5 the words "explains the witness's rights and responsibilities and" after the word "caution" with the word "witness" Supplement.
84. Article 91:1) in paragraph 1 the word "regulations" should be replaced by the word "decisions" after the words "the taxpayer" add the words ", the payer collection, tax agent";
2) (repealed-federal law out N 196-FZ) 3) in paragraph 5, after the words "natural persons", add the words "except in the cases stipulated by the Federal law or on the basis of a judicial decision".
85. Article 93:1) in the first subparagraph of paragraph 1, the words "(other obliged entities)" were replaced by the words "the payer collection, tax agent";
2) in the first subparagraph of paragraph 2, the words "or other person obligated to" were replaced by the words "the payer collection or tax agent", the words "established by article 127, paragraph 1" were replaced by the words "deadlines", the words "provided for under the present Code" were replaced by the words "under article 126 of this code".
86. The first paragraph of article 95, paragraph 1 shall be amended as follows: "1. in necessary cases to participate in undertaking specific action to implement the tax audit, including on site tax inspections, on a contractual basis, the expert may be called.
87. Article 96, paragraph 1, after the words "tax audit", add the words ", including on site tax inspections,".
88. Article 97, paragraph 1, after the words "tax audit", add the words "on a contractual basis.
89. Article 100:1) in paragraph 1: the first sentence, after the words "on results of on-site tax inspection" add the words "not later than two months after the completion of the verification help" after the word "Entrepreneur", add the words "or their representatives";
in the second sentence, the words "specified persons" should be replaced by the words "representatives of the Organization";
in the third sentence, the words "officials of the tax authority shall be constituted by the Act, which recognizes the date delivery date of tax inspection report" were replaced by the words "that should be reflected in the Act of tax audit";
2) in paragraph 2, the words "and to impose sanctions for violation of the legislation on taxes and fees" were replaced by the words "and links to articles of this code, criminalizing this type of tax offences";
3) in paragraph 3, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections";
4) in paragraph 4: the first paragraph after the word "Entrepreneur" add the words "(their representatives)", the word "taxpayer", add the words "or their representatives" after the words "in the mail" add the words "registered mail";
paragraph 2 should be deleted;
5) in paragraph 6, the words "which committed tax violations and listings on removing the revealed violations of inspection and the application of appropriate sanctions, documents seized from the taxpayer," should be deleted;
6) paragraph 7 should be deleted.
90. Article 101:1) the title of the article after the word "offence" shall be supplemented with the words "by the payer, the payer collection or tax agent";
2) complement the new paragraph 1 as follows: "1. Materials of inspection examines the head (Deputy) of the tax authority. In the case of the taxpayer written explanations or objections on the Act of tax inspection materials discussed in the presence of officials of the Organization-taxpayer or the individual businessman or their representatives. About the time and place of examination materials inspection, the tax body shall notify the taxpayer in advance. If the taxpayer, despite notification, fails to appear, the materials submitted by the taxpayer, including objections, explanations, other documents and materials are dealt with in his absence. ";
3) paragraphs 1-7 take 2-8 points respectively;
4) in the first subparagraph of paragraph 2, the words "within ten days" and the word "(judgment)" should be deleted;
5) in paragraph 3 the word "judgement" should be replaced by "decision", the words "to fiscal responsibility" should be replaced by the words "accountable";
6) in paragraph 4, the words "tax sanctions, as well as on Elimination of revealed violations", delete the word "penalties" were replaced by the words "and penalties";
7) the second sentence of paragraph 5 shall be amended as follows: "If the above decision of the tax authority to award the taxpayer or his or her representatives, it is sent by registered mail and shall be deemed received within six days after it was sent.";
8) paragraph 8, after the words "also" add the words "collection and payers."
91. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 92. Article 102:1) in paragraph 1: the first paragraph, after the words "the tax authority" shall be supplemented with the words "organ of the State non-budgetary Fund and a customs body";
subparagraph 3 should be deleted;
subparagraphs 4 and 5 take respectively 4 and 3 paragraphs;
4 subparagraph after the word "tax" to supplement the word "(Customs)" after the word "tax" to supplement the word "(Customs)", the words "providing these bodies" were replaced by the words "the information provided to those bodies";
2) in paragraph 2:

the first paragraph, after the words "the tax authorities," add the words "authorities of State non-budgetary funds and the Customs authorities";
second paragraph, after the words "of the tax authority," add the words "an organ of the State non-budgetary fund or the customs authority";
3) in paragraph 3: the first paragraph, after the words "the tax authorities" shall be supplemented with the words "organs of State extrabudgetary funds or the Customs authorities";
in the second paragraph, the words "the State tax service of the Russian Federation" shall be replaced with the words "Ministry of the Russian Federation under taxes and tax collections", the words "the Federal service of tax police of the Russian Federation" shall be replaced with the words "organs of State extrabudgetary funds".
93. Article 103:1) in paragraph 1 the words "(a performing entity)" were replaced by the words "the payer collection, the tax agent or their representatives", the word "it" should be replaced by the word "them";
2) in paragraph 3 the words "(another obligated person)" were replaced by the words "tax agent or their representatives";
3) in paragraph 4, the words "(another obligated person)" were replaced by the words "tax agent or their representatives".
94. Article 104:1) in paragraph 1: in the first paragraph, the word "forced" should be deleted;
in paragraph two, the word "may" and the words "by submitting the appropriate claim for payment of the tax" should be deleted;
in the third paragraph, the word "obliged" should be deleted;
2) in paragraph 3 the words "seizure of the defendant in order to claim" should be replaced by the words "on ensuring the claim in the manner prescribed by the legislation of the Russian Federation civil procedure and arbitration procedure of the Russian Federation";
3) shall be amended with paragraph 4 as follows: "4. the rules of the present article shall also apply in case of engaging the taxpayer to account for violation of the legislation on taxes and fees in connection with the movement of goods across the customs border of the Russian Federation."
95. In article 106, the words "their representatives" should be replaced by "other persons".
96. Article 108:1) in paragraph 2, the word "tax" should be deleted;
2) in paragraph 5 the words ' or tax agent "should be deleted;
the word "their" should be replaced by the word "its";
After the words "tax amount" add the words "and penalties";
supplemented by the following sentence: "Attracting a tax agent is held responsible for committing a tax offense does not relieve it of the obligation to remit the amount of tax owed and penalties.";
3 in paragraph 6): in the first sentence the words "every taxpayer" should be replaced by the word "person";
in the second sentence, the words "the taxpayer is not required to" were replaced by the words "a person who is held accountable, not obliged to";
in the third sentence, the word "taxpayer" should be replaced by the word "persons";
in the fourth sentence, the words "the taxpayer committing tax offences" were replaced by the words "the person called to responsibility,", the word "taxpayer" were replaced by the words "that person";
the fifth and sixth sentences deleted.
97. Article 111, paragraph 1: sub-paragraph 1, after the word "circumstances", add the words "(these circumstances establishes the existence of facts, publications in mass media and in other ways that do not require special evidence)";
subparagraph 2, after the words "sickness" add the words "(these circumstances are providing documents to the tax authority, which, within the meaning, content and date relates to the tax period in which the tax offence has been committed);
in subparagraph 3: indications and "after the word" clarification "add the words" on the application of the legislation on taxes and fees ";
After the words "within their jurisdiction" add the words "(these circumstances is established when there is a corresponding documents of these bodies, which in meaning and content belong to the tax periods in which a tax offense has been committed, regardless of the date of publication of those documents)."
98. Article 112:1) in subparagraph 3 of paragraph 1, the words "tax authority or" should be deleted;
2) shall be amended with paragraph 4 as follows: "4. the circumstances mitigating or aggravating responsibility for committing tax offenses, are set by the Court and takes into account when imposing sanctions for tax offences in accordance with article 114 of this code.".
99. Article 113, paragraph 2 should be deleted.
100. Article 114:1) in paragraph 4, the words "part 2" were replaced by the words "paragraph 2";
2) (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 101. In article 115, paragraph 1, the word "three" should be replaced by the word "six", the words "(Statute of limitations)" were replaced by the words "(Statute of limitations foreclosure sanctions)."
102. Article 116:1) the text of article 1 as subclause;
2) in paragraph 1, the words "article 117 of this code" were replaced by the words "paragraph 2 of this article";
3) shall be amended with paragraph 2 to read as follows: "2. the violation of the taxpayer's prescribed by article 83 of this code, the term of submission of an application for registration with the tax authority for a period of more than 90 days shall result in recovery of a fine of 10 thousand rubles.
103. (repealed-the Federal law from 27.07.2010 N 229-FZ) 104. (Repealed-Federal Law 02.04.2014 N 52-FZ) 105. Article 119:1) the title of the article shall be amended as follows:

"Article 119. Failure to submit a tax declaration ";
2) in paragraph 1: in the first paragraph, the words "or his legal representative" should be deleted;
second paragraph worded as follows: "involves the recovery of a fine of 5 percent of the amount of tax payable (surcharge) on the basis of that Declaration, for each complete or incomplete month from the date set for its presentation, but not more than 30 per cent of that amount and not less than 100 roubles.";
3) paragraph 2: in the first paragraph, the words "or his legal representative" should be deleted;
second paragraph worded as follows: "involves the recovery of a fine of 30 percent of the amount of tax payable on the basis of that Declaration, and 10 per cent of the amount of tax payable on the basis of that Declaration, for each complete or incomplete month starting with 181 days.";
4) paragraph 3 is deleted.
106. Article 120:1) in the first subparagraph of paragraph 1 the words "income and expenditure and facilities" should be replaced by the words "income and (or) cost and (or)";
Add the words "in the absence of a tax offence under paragraph 2 of this article";
2) in paragraph 2, the word "Acts" were replaced by the words "the same acts";
the words "referred to in paragraph 1 of this article" deleted;
3) in paragraph 3, the word "Acts" were replaced by the words "the same acts";
the words "referred to in paragraph 1 of this article" deleted;
the word "income" were replaced by the words "tax basis";
After the words "primary documents" add the words "or the absence of invoices, or";
After the word "systematic", add the words "(twice or more in a calendar year)";
4) paragraph 4 is deleted.
107. Article 121., should be deleted.
108. Article 122:1) the first paragraph of paragraph 1 shall be amended as follows: "1. The non-payment or incomplete payment of amounts of tax as a result of understating the tax base, a wrong calculation of tax or other illegal actions (inactivity)";
2) (repealed-Code of Russian Federation from 28.05.2003 N 61-FL) 3) item 2 as subclause 3;
4) in paragraph 3, the words "the same actions" were replaced by the words "the acts referred to in paragraphs 1 and 2 of this article."
109. Article 123: the first part of the first paragraph shall be reworded as follows: "Wrongful failure (incomplete listing) amounts of tax subject to deduction and payable tax agent";
in the second part of the first paragraph, the words "retain and" should be deleted.
110. (repealed-federal law out N 196-FZ) 111. In the first subparagraph of article 125, the words "by the taxpayer or tax agent" should be deleted.
112. Article 126:1) in the title of the article, the words "on the taxpayer" were replaced by the words "necessary for the implementation of the tax audit";
2) complement the new paragraph 1 as follows: "1. Failure to file within the prescribed period the taxpayer (tax agent) to tax authorities the documents and (or) any other information stipulated by this code and other legislative acts on taxes and fees, involves the recovery of a fine of 50 rubles for each document not submitted.";
3 paragraphs 1 and 2) considered paragraphs 2 and 3 respectively;
4) in paragraph 2: the word "conducting tax inspection" should be deleted;
After the words "unreliable information", add the words ", if such Act does not contain any appearance of a violation of the legislation on taxes and fees provided for in article 135-1 of this code;
5) (repealed-federal law out N 196-FZ) 113. Article 127: delete.
114. In the first subparagraph of article 128, part two, the word "Refusal" were replaced by the words "unlawful refusal".
115. The code shall be supplemented with article 129-1 as follows: "article 129-1. Improper disclosure to the tax authorities 1. Wrongful failure (late post) face of information, which, in accordance with this code, the person must inform the tax body, in the absence of a tax offence provided for in article 126 of this code shall result in recovery of a fine 1000 rubles.
2. The same acts committed repeatedly within a calendar year, shall entail the recovery of a fine of 5000 rubles.
116. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 117. In paragraph 3 of article 131 second paragraph deleted.
118. Article 132 shall be reworded as follows: "article 132. Violation of bank account opening order the taxpayer 1. Opening of bank accounts of the organization or the individual businessman without presenting their certificate of registration with the tax authority, as well as the opening of an account if the Bank decision of tax authority to suspend operations on the accounts of the persons involve collecting a fine of 10 thousand rubles.
2. Failure by the Bank to the tax body information about opening or closing the accounts of the organization or individual entrepreneur shall result in recovery of a fine of 20 thousand rubles.
119. Article 133, paragraph 2, should be deleted.
120. Article 134: in the title and text of the article after the word "taxpayer", add the words "the payer" collection;
the word "claims" be replaced by the words "responsibilities for payment of the tax or fee or other payment order";
the words "requirement of the tax authority for the payment of outstanding amounts of tax or fee," should be replaced by the words "payments to the budget (extrabudgetary fund)".
121. Article 135 shall be reworded as follows: "article 135. Failure decision on recovery of tax collection, as well as penalties

1. Wrongful non-performance Bank established in this code the term the decision of tax authority on recovery of tax or collection, as well as fines results in recovery of fines in the amount of one stopjatidesjatoj the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2% per each day of delay.
2. The Commission of Bank action for the creation of a situation of lack of funds on the account of the taxpayer, the payer or tax collection agent in respect of which, in accordance with article 46 of this code in the Bank is the Treasury instruction of the tax authority, involves the recovery of a fine of 30 per cent had not received as a result of such actions amount ".
122. The code shall be supplemented with article 135-1 as follows: "article 135-1. Failure to provide the tax authorities information about financial and economic activity of taxpayers 1-clients of the Bank. Failure to submit a substantiated request banks tax authority certificates for transactions and accounts organizations or citizens, carrying out business activity without establishment of legal entity, established by the present Code term in the absence of an offence under paragraph 2 of this article shall entail the recovery of a fine of 10 thousand rubles.
2. failure to submit a substantiated request banks tax authority certificates for transactions and accounts organizations or citizens, carrying out business activity without establishment of legal entity, established by this code the term involves collecting a fine of 20 thousand rubles.
123. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 124. In the first part of article 137, the words "other person" be replaced by the words "tax agent", the words "other obliged persons" should be replaced by the words "tax agent".
125. In the first subparagraph of paragraph 2 of article 139: the words "or other person learned or should have learned" was replaced by the words "or had";
supplemented by the following sentence: "the complaint may be accompanied by the justifying documents.".
126. in paragraph 1 of article 140 words "(other obliged entities)" should be deleted.
Article 2. This federal law shall enter into force on the expiry of one month from the day of its official publication, except for provisions for which the present article establishes deadlines for enactment.
Paragraphs 12 and 15 of article 1 hereof are put into effect in the manner prescribed by article 3 of the Federal Act "on the introduction of the first part of the tax code of the Russian Federation".
The provisions of subparagraphs 2 and 1, paragraph 10 article 33 hereof, apply as provided in article 6 of the Federal Act "on the introduction of the first part of the tax code of the Russian Federation".
Subparagraph 1 of paragraph 5 and paragraph 1 of article 78 of this federal law effective from January 1, 2000 year.
Individual tax breaks granted to the representative bodies of constituent entities of the Russian Federation and the representative bodies of local self-government in the period January 1, 1999 the year prior to the date of entry into force of this federal law shall be, during the period for which the benefits were provided. When establishing individual tax breaks was not defined period of time during which these benefits can be used, these individual tax credits cease from January 1, 2000 year.
If at the time of the entry into force of this federal law three months treatment tax authority the Court for recovery of tax sanctions pursuant to paragraph 1 of article 115 of the first part of the tax code of the Russian Federation, has not expired, the specified period is increased to six months.
If at the time of the entry into force of this federal law ten days a decision on recovery of tax (collection, penalty) at the expense of the taxpayer or tax agent, under paragraph 3 of article 46 of the first part of the tax code of the Russian Federation, has not expired, the specified period is increased to 60 days.
In connection with the adoption of this federal law shall be declared null and void: Federal law of July 20, 1998 "on State control of the conformity of large expenditures on consumption actually received by physical persons income" (collection of laws of the Russian Federation, 1998, no. 30, art. 3612);
The Federal law from February 9, 1999 "on amendments to article 11 of the Federal Act" on State control of the conformity of large expenditures on consumption actually received by physical persons income "(collection of laws of the Russian Federation, 1999, N 7, art. 874). Article 3. Re officially publish the first part of the Russian Federation tax code in its entirety, taking into account the amendments and additions adopted by this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 154 July 9, 1999-FZ