On Introducing Changes Into The Article 80 Of The First Part Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменения в статью 80 части первой Налогового кодекса Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
RUSSIAN FEDERATION FEDERAL LAW amending Article 80 of Part One of the Tax Code of the Russian Federation adopted by the State Duma on December 26, 2001 Approved by the Federation Council on 26 December 2001 Article 1. Article 80, paragraph 2, of the Tax Code of the Russian Federation. 3824; 1999, N 28, sect. 3487), amend to read: " 2. The tax declaration shall be submitted to the tax authority at the taxpayer's place of account, in accordance with the established form, on paper or in electronic form, in accordance with the legislation of the Russian Federation. Tax forms are provided by tax authorities free of charge. The tax declaration can be submitted by the taxpayer to the tax authority personally or through its representative, sent in the form of a mail attachment with an attachment or by telecommunication channels. The tax authority is not entitled to reject the tax declaration and must, at the taxpayer's request, mark a copy of the tax declaration of acceptance and the date of its submission. When a telecommunications tax declaration is received, the tax authority is required to transmit to the taxpayer a receipt in electronic form. When you send a sales tax return, the day of the tax return is the date the e-mail is sent with the e-mail attachment. When the tax declaration is transmitted through the telecommunications links, the date of its submission shall be deemed to be the date on which it is submitted. The procedure for presenting the tax declaration in electronic form is determined by the Ministry of the Russian Federation on taxes and fees. ". Article 2. This federal law takes effect one month after its date Official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 28 December 2001 N 180-FZ