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 of December 3, 1999 the year approved by the Federation Council December 22, 1999 year 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, N 28, art. 3487) the following amendments and supplements: 1. in paragraph 2 of article 36: Supplement 5 new subparagraph as follows: "5) if there is sufficient evidence for signs of crime, producing checks in accordance with the legislation of the Russian Federation. The audit report on the audit of a taxpayer's tax police bodies, on the basis of which the tax police bodies was adopted by one of the following decisions: in case of detection of tax offences, containing elements of crime, instituting criminal proceedings;
in case of detection of tax offences, does not contain signs of corpus delicti, to dismiss the criminal case and of sending materials to the appropriate tax authority;
in the absence of a tax offence-refusal to institute criminal proceedings ";
subparagraph 5 considered subparagraph 6.
2. Article 102: the first paragraph of paragraph 1, after the words "the tax authority," add the words "tax police bodies,";
in paragraph 2: the first paragraph, after the words "the tax authorities," add the words "tax police bodies,";
second paragraph, after the words "of the tax authority," add the words "body of the tax police,";
in paragraph 3: the first paragraph, after the words "the tax authorities," add the words "tax police bodies,";
second paragraph, after the words "authorities of State extrabudgetary funds" add the words "the Federal service of tax police of the Russian Federation".
Article 2. This federal law shall enter into force on the day of its official publication.
The Acting President of the Russian Federation v. Putin Kremlin, Moscow January 2, 2000 N 13-FZ