RUSSIAN FEDERATION FEDERAL LAW on amendments to article 80 of the first part of the tax code of the Russian Federation Adopted by the State Duma of December 26, 2001 year approved by the Federation Council December 26, 2001 year Article 1. Amend paragraph 2 of article 80 of 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. 28, p. 3487) change, read as follows: "2. the tax declaration shall be submitted to the tax authority at the place of the taxpayer's accounting in the prescribed form on paper or in electronic form in accordance with the legislation of the Russian Federation. Tax forms are provided free of charge by the tax authorities.
Tax return may be submitted by the taxpayer to the tax authority either personally or through his representative, sent as mail with attachments or transmitted thereto on telecommunication liaison channels.
The tax authority may not refuse to accept the tax declaration and shall, at the request of the taxpayer tick on a copy of tax declaration of acceptance and the date of its submission. When you receive a tax return on telecommunication liaison channels, the tax body shall furnish the taxpayer acceptance receipt electronically.
When you submit a tax return in the mail the day of its submission shall be considered the date of sending mail with attachments thereto. When you pass a tax declaration on telecommunication liaison channels during the day of its submission shall be the date of its dispatch.
The procedure for the submission of tax declarations in electronic form is determined by the Ministry of the Russian Federation under taxes and tax collections.
Article 2. This federal law shall enter into force on the expiry of one month from the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 28, 2001 N 180-FZ