On Amendments To Some Legislative Acts Of The Russian Federation And Repealing Certain Provisions Of Legislative Acts Of The Russian Federation In Connection With The Implementation Of Measures To Improve Administrative Procedures Resolved

Original Language Title: О внесении изменений в некоторые законодательные акты Российской Федерации и признании утратившими силу некоторых положений законодательных актов Российской Федерации в связи с осуществлением мер по совершенствованию административных процедур урегулирован

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 certain legislative acts of the Russian Federation and recognizing lap-over some legislative provisions Russian Federation acts in connection with the implementation of measures to improve administrative procedures dispute settlement adopted by the State Duma on October 21, 2005 Approved On 26 October 2005, the Federation Council of the Federation (In the version of federal laws of July 27, 2006) N 137-FZ; of 24.07.2009 N 213-FZ; 29.06.2012 N 97-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; 2002, N 1, article 2; 2003, N 22, Text 2066; N 23, st. 2174; N 27, sect. 2700; N 28, st. 2873; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231), the following changes: 1) in article 31, paragraph 1: (9), after the words "levy penalties", add "and penalties"; , in subparagraph 11, replace the words "taxes and penalties" with the words "taxes, penalties and fines"; (2) In article 45, paragraph 1: paragraph 5 should read: " Tax treatment of the organization and of an individual entrepreneis is effected in the manner provided for in articles 46 and 47 of the present Code. The withholding of tax from an individual who is not an individual entrepreneor is carried out in accordance with the procedure provided for in article 48 of this Code. "; in the sixth paragraph of the word" Recovery of a tax from an organization cannot be made in "To replace the words" The Recovery of the Tax with the Organization and the Individual Entrepreneurs by the Judicial Order "; 3) Article 46-48, amend to read: Article 46. Recovery of tax, fee, and foams and fines from money, on taxpayer's accounts (fee payer)-organizations, individual entrepreneor tax agent-organization, individual entreprenein in banks 1. In case of default or partial payment of the tax, the duty to pay the tax shall be enforced by the application of the penalty on the money of the taxpayer (tax agent)-the organization or individual entrepreneurs in bank accounts. 2. Tax is collected by decision of the tax authority (hereinafter referred to as the decision to recover) by sending to the bank where the accounts of the taxpayer (tax agent)-the organization or the individual entrepreneor, the tax agent are open- (Orders) to write off and transfer to the appropriate budgets (off-budget funds) the necessary funds from the accounts of the taxpayer (tax agent)-an organization or an individual entrepreneor. 3. The decision to recover is taken after the expiration of the period for the performance of the duty to pay the tax, but not later than 60 days after the expiry of the payment of the tax. A decision on the recovery made after the expiry of that period shall be deemed null and void. In this case, the tax authority may apply to the court to recover the tax amount due from the taxpayer (tax agent)-the organization or individual entrepreneor. The decision to recover is brought to the attention of the tax payer (tax agent)-an organization or an individual entrepreneor within five days after the decision to recover the necessary funds. 4. The transfer order (s) to the relevant budget and (or) the extrabudgetary fund is sent to the bank where the accounts of the tax payer (tax agent)-the organization or individual entrepreneor are open-is to be transferred The bank's unconditional execution is in the order of priority established by the civil legislation of the Russian Federation. 5. The tax authority's transfer order (s) to the tax enumeration should indicate the accounts of the tax payer (tax agent)-the organization or individual entrepreneor from whom the transfer is to be made tax, and the amount to be enumerated. The tax may be offset from the rouble (current) and (or) currency accounts of the taxpayer (tax agent), an organization or individual entrepreneor, except for loan and budgetary accounts. A tax on the currency accounts of the taxpayer (tax agent)-an organization or an individual entrepreneu-is made in an amount equivalent to the amount of the payment in rubles at the rate of the Central Bank of the Russian Federation at the date Sales of currency. When recovering funds held in foreign currency accounts, the head (deputy) of the tax authority, at the same time, directs the bank to the bank for sale not later than the next day of the taxpayer's currency (tax agent)- organization or individual entrepreneor. No tax is collected from the escrow account of the taxpayer or the tax agent if the deposit contract has not expired. Subject to the existence of the said agreement, the tax authority has the right to give an order to the bank upon the expiry of the deposit agreement from the deposit account on the account of the tax payer or tax bill. The agent will not be executed by the tax authority instructed by the tax authority to transfer the tax. 6. The tax authority's transfer order (administration) shall be executed by the bank not later than one operating day, following the day of receipt of the specified instruction (orders), if the recovery of the tax is made from the rouble Accounts, and not later than two operating days, if the recovery of the tax is made from foreign currency accounts, as it does not violate the order of payment priority established by the civil legislation of the Russian Federation. If there is insufficient or no money in the accounts of the taxpayer (tax agent)-the organization or individual entrepreneum on the day of receipt by the bank of the tax authority on the tax authority on The transfer of tax shall be executed as cash is received on these accounts no later than one operating day from the day following each such receipt on the rouble accounts and no later than two operating days from the day, next in the day of each such entry into the currency accounts, as it is not violates the order of payment in accordance with the civil legislation of the Russian Federation. 7. In case of insufficient or no money in the accounts of the taxpayer (tax agent)-organization or individual entrepreneor or lack of information about the account of the taxpayer (tax agent)-the organization or The tax authority is entitled to collect a tax on the property of the taxpayer (tax agent), an organization or an individual entrepreneor, in accordance with article 47 of this Code. 8. When a tax is collected by a tax authority, it may be applied in the order and under the conditions established by article 76 of this Code, the suspension of transactions in the accounts of the taxpayer (tax agent)-an organization or individual entrepreneurs in banks. 9. The provisions of this article shall also apply to the collection of penalties for late payment of taxes and penalties in the cases provided for in this Code. 10. The provisions of this article shall also apply to the collection of a collection. Article 47. Recovery of tax, fee, and foams and penalties at the expense of other property of the taxpayer (tax agent)-organization, individual entrepreneus 1. In the case provided for in article 46, paragraph 7, of this Code, the tax authority is entitled to collect a tax on the property, including cash transfers from the taxpayer (tax agent)-an organization or an individual for the purposes of the Convention on the Rights of the Child (art. Tax collection from the property of the taxpayer (tax agent)-the organization or individual entrepreneu is made by the decision of the head of the tax authority by way of transmission within three days with The time when the decision of the court is granted to the bailiff for execution in accordance with the procedure provided for by the Federal Act on executive proceedings, taking into account the circumstances set out in this article. 2. The order for tax collection from the property of the taxpayer (tax agent)-the organization or individual entrepreneor must contain: 1) the name, surname, patronymic of the official and the name of the tax authority; who issued the order; 2) the date of adoption and the number of the decision of the head (s) of the tax authority on the recovery of the tax from the property of the taxpayer or tax agent; 3) the name and address the organization or the tax agent, the organization or the name, name, patronymic, passport data, address of the taxpayer's permanent residence-individual entrepreneor or tax agent-individual entrepreneor, to whose property the property is applied for collection; 4) the operative part The decision of the head (his deputy) of the tax authority to recover the tax from the property of the taxpayer (tax agent)-the organization or individual entrepreneu; (Paragraph Twentyfifth has lost its power- Federal law dated 29.06.2012 N 97-FZ) 6) the date of issue of the said order. 3. The tax collection order is signed by the head (s) of the tax authority and certified by the stamp stamp of the tax authority. 4. The executive acts shall be carried out and the requirements set out in the ruling shall be performed by the bailiff court within two months from the date on which the order is made. 5. The withholding of tax from the property of the taxpayer (tax agent)-organization or individual entrepreneum is performed consistently with respect to: 1) in cash; 2) non-participating property directly in the production of products (goods), in particular securities, currency values, non-production premises, cars, design of office space; 3) finished products (goods), as well as other and (or) for the benefit of the Direct participation in production; 4) raw materials and materials intended for direct participation in the production, as well as of machine tools, equipment, buildings, installations and other fixed assets; 5) transferred under a contract of ownership, use or disposal to other persons without a transfer of ownership of the property, if, in order to secure the performance of the duty to pay the tax, such contracts are terminated or recognized invalid in due course; 6) other property except for the daily personal use of an individual entrepreneor, or members of his or her family, defined in accordance with the law of the Russian Federation. 6. In case of recovery of tax from non-money, taxpayer (tax agent)-organization or sole proprio, the duty to pay the tax is deemed to have been fulfilled since the sale of the property The taxpayer (tax agent)-the organization or individual entrepreneor, and the payment of the debt of the tax payer (tax agent)-the organization or individual entrepreneentrepreneum at the expense of the proceeds. 7. Officials of tax authorities (Customs authorities) are not entitled to acquire the property of a taxpayer (tax agent)-an organization or an individual entrepreneor, executed in the order of execution of the decision on recovery of tax from property the taxpayer (tax agent)-an organization or an individual entrepreneor. 8. The provisions of this article shall also apply to the collection of penalties for late payment of the tax, as well as penalties in the cases provided for in this Code. 9. The provisions of this article shall also apply when collection is collected from the property of the collecting payer, an organization or an individual entrepreneor. 10. The provisions of this article shall also apply to the collection of taxes by Customs authorities, taking into account the provisions established by the Customs Code of the Russian Federation. Article 48. Recovery of tax, collection, foams, and fines from property of the taxpayer (fee payer)- physical person who is not an individual entrepreneer 1. In case of non-performance by a taxpayer, a natural person who is not an individual entrepreneor, the tax authority (Customs authority) has the right to apply to the court to recover the tax by means of a tax obligation within the established time limit. Property, including cash in bank and cash accounts, of the taxpayer, a natural person other than an individual entrepreneor, up to the amount specified in the tax claim. 2. The claim for tax collection from the property of a taxpayer who is not an individual entrepreneor can be filed with a court of general jurisdiction by a tax authority (Customs authority) within six months after the tax Expiry date of the tax claim. 3. The application for tax collection from the property of a taxpayer who is not an individual entrepreneor may be accompanied by the application of the tax authority (Customs authority) to seize the defendant's property in the order in which the claim is made. 4. The cases of claims for tax collection from the property of a taxpayer, a natural person other than an individual entrepreneor, are dealt with in accordance with the civil procedural legislation of the Russian Federation. 5. The tax on the property of the taxpayer, a natural person other than an individual entrepreneor, on the basis of the court's decision that has entered into force is made in accordance with the federal law " On executive The Conference of the States, 6. Recovery of a tax from a taxpayer's property-not an individual entrepreneor-is produced consistently with: 1) cash in bank accounts; 2) in cash (c) Property transferred under a contract to be owned, used or ordered by other persons without the transfer to them of the ownership of the property, provided that the duty to pay the tax is enforced terminated or declared invalid in due course; 4) other property, except for the personal use of a natural person or members of his or her family, defined in accordance with the law of the Russian Federation. 7. In the event of a tax collection of non-money, a taxpayer other than an individual entrepreneem, the duty to pay the tax is deemed to have been fulfilled since its inception and the payment of arrears through the payment of the proceeds. Since the imposition of the seizure of property and prior to the transfer of the proceeds to the relevant budgets (extrabudgetary funds), no charges are levied on the late payment of taxes. 8. Officials of tax authorities (Customs authorities) are not entitled to acquire the property of the taxpayer-a natural person who is not an individual entrepreneor, executed in the order of execution of the court decision on the recovery of the tax on account The property of the taxpayer is a natural person who is not an individual entrepreneor. 9. The provisions of this article shall also apply when collection is collected from the property of the collecting payer. 10. The provisions of this article shall also apply in the collection of penalties for late payment of the tax and collection and fines. "; 4), in the second paragraph of article 60, paragraph 4, the words" by the courts "shall be replaced by the words" in the manner provided for in article 47 of this Code "; 5) in article 74, paragraph 4, the words" their duties "should be replaced by the words" the commitments entered into "; (6) paragraph 2 of article 75, paragraph (6), to read as follows: " Enforcement The foams with the organizations and the individual entrepreneurs are made in the order, under articles 46 and 47 of this Code, and from natural persons who are not individual entrepreneurs, in the manner provided for in article 48 of this Code. "; Content: " The decision to prosecute the commission of a tax offence shall indicate the period within which a person who is held liable for a tax offence has the right to appeal against the decision in the tax A superior tax authority (a higher official) or a court The arbitral tribunal, the procedure for appealing the decision to hold a tax offence in a higher tax authority (to a higher official), as well as the name of the authority, its location, other necessary details. "; 8) (Spil-Federal Law of 27.07.2006) N 137-FZ) 9) (Spconsumed by Federal Law of 27.07.2006) N 137-FZ) 10) in paragraph 6 of Article 108 of the word "and established by a court decision", delete; 11) paragraph 1, and article 112, paragraph 4, after the word "court" to be supplemented by "or tax" the body reviewing the case, "; 12) (Spspent force-Federal law of July 27, 2006). N 137-FZ) Article 2 Enact in the Federal Law of 15 December 2001 N 167-FZ " Mandatory pension OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4832; 2002, N 22, Text 2026; 2003, N 1, est. 2, 13; 2004, N 27, est. 2711; N 30, sect. 3088; N 49, sect. 4856) the following changes: 1) (Spspent force-Federal Law of 24.07.2009 N 213-FZ 2) (Federal Act of 24.07.2009) N 213-FZ) 3) Article 31 should read: " Article 31. Review and resolve disputes over the mandatory pension insurance 1. The written statement by the policyholder or the insured person on the disputed issues arising in the area of compulsory pension insurance shall be considered by the insurer's body within one month of the date of receipt of the said claim. The decision of the insurer's body shall inform the applicant in writing within five working days of the consideration of the application. 2. In case of disagreement between the insurer or the insured person with the decision taken by the insurer's body, the dispute shall be resolved by the higher authority of the insurer or in court in accordance with the procedure established by the law of the Russian Federation. 3. Officials who commit violations in the area of compulsory pension insurance are liable under Russian law. ". Article 3 1. This law shall enter into force on 1 January 2006, but not earlier than one month from the date of its official publication. 2. Statements made in accordance with Chapter 26 of the Code of Arbitration of the Russian Federation and not considered by the arbitral tribunal before the day of the entry into force of this Federal Law on the collection of compulsory payments and sums of money The sanctions, which under this Federal Law may be recovered by a decision of the tax authority, the territorial body of the Pension Fund of the Russian Federation, are to be considered in accordance with Arbitration Code of the Russian Federation. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2005 N 137-FZ