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

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

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part One of the Tax Code of the Russian Federation adopted by the State Duma on 3 December 1999 Approved by the Federation Council on 22 December 1999 Article 1. To amend the first part of the Tax Code of the Russian Federation. 3824; 1999, N 28, sect. 3487) the following changes and additions: 1. In article 36 (2): , add a new paragraph 5 to read: " (5) if there is sufficient data indicating evidence of a crime, to perform checks in accordance with the laws of the Russian Federation. According to the results of the check, the tax police check is made by the tax police authorities, on the basis of which the tax police authorities take one of the following decisions: in the case of detection of tax offences, containing evidence of the crime, of the institution of criminal proceedings; if a tax offence is found to contain no evidence of a crime, the refusal to institute criminal proceedings and the direction of the material in the case appropriate sales tax authority; if there is no tax The offence of refusal to institute criminal proceedings; "; , subparagraph 5, subparagraph (5) read as subparagraph 6. 2. In article 102: first paragraph 1 after the words "tax authority," to be supplemented by "tax police authorities,"; paragraph 2: paragraph 1 after "tax authorities," add " bodies of the tax police, "; paragraph 2, after the words" tax authority, "to be supplemented by the words" of the tax police authority, "; paragraph 3: paragraph after tax authorities, add" tax authorities " Police, "; paragraph 2, after the words" by the authorities of the State budget of the "supplement the words" by the Federal Tax Police Service of the Russian Federation ". Article 2. This Federal Law shall enter into force on the date of its official publication. Acting President of the Russian Federation V.V. Putin , Kremlin 2 January 2000 N 13-FZ