RUSSIAN FEDERATION FEDERAL LAW About making changes to Part One and Part Two of the Tax Code of the Russian Federation and separate pieces of legislation Russian Federation Federation in connection with the implementation of measures for the improvement of tax administration adopted by the State Duma on July 7, 2006 Approved by the Federation Council on July 14, 2006 class="ed">(In federal laws dated 30.12.2006 N 268-FZ; of 22 July 2008 N 155-FZ; of 24.07.2009 N 213-FZ; dated 27.07.2010. N 229-FZ; of 27.11.2010 N 306-FZ; dated 29.11.2010 N 326-FZ; 25.06.2012 N 94-FZ; of 29.06.2012 N 97-FZ; of 23.07.2013 N 248-FZ; of 02.04.2014 N 52-FZ; dated 20.04.2014. N 81-FZ; dated 08.03.2015 N 49-FZ; dated 02.05.2015 N 112-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; N 32, sect. 3341; 2001, N 53, sect. 5016, 5026; 2002, N 1, st. 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; N 45, est. 4377; 2005, N 45, sect. 4585; 2006, N 6, sect. 636), the following changes: 1) in article 1: (a) in the name of the word "local self-government" shall be replaced by the words "municipalities"; (b) in paragraph 2: in the first paragraph of the paragraph " federal budget "delete; , in subparagraph 3, the words" taxes imposed and fees "should be replaced by" taxes imposed ", the words" local taxes and fees "should be replaced by" local taxes "; in paragraph 4 of the words" taxes and charges "to be replaced by the words" from the tax laws "; g) in paragraph 5 "authorities" to delete; (2) in article 4: (a) in the name of the word "acts of the federal" replaced by the words "acts of the Government of the Russian Federation, Federal"; b) in paragraph 1, the words "Federal authorities" should be replaced by the words "Federal authorities". "The Government of the Russian Federation, the federal authorities"; 3) in article 5: (a) in the third paragraph of paragraph 1, the words "acts of representative bodies of local self-government" shall be replaced by the words "normative legal acts of representative bodies". The authorities of municipalities ", the words" and (or) fees " should be deleted; "(b) In paragraph 5 of the words" governing the collection of taxes due on the movement of goods across the customs border of the Russian Federation "to read" taxes and fees of federal executive authorities, by the executive authorities of the constituent entities of the Russian Federation, the local authorities "; 4) in article 6, paragraph 1 (3), the word" modifies "by the words" introduces duties not covered by this Code or modifies "; 5) Article 6-1 should be amended to read: " Article 6-1. { \b Order } { \b } { \b } { \b } { \b The timescales laid down in the legislation on taxes and charges shall be determined by the calendar date, an indication of the event to be imminent, or the action to be taken, or the period of time calculated in the years, quarters, months or days. 2. The duration of the term begins on the day after the calendar date or the occurrence of the event (the commission of the activity) that determines its origin. 3. The years are due to expire in the relevant month and the last year of the term. This year (except the calendar year) recognizes any period of time consisting of 12 consecutive months. 4. The period calculated by the quarters will expire on the last day of the last month of the term. This quarter is considered to be three calendar months, counting blocks from the beginning of the calendar year. 5. The months are due to expire in the relevant month and the number of the last month of the term. If the end of the term occurs for a month in which there is no corresponding number, the deadline will expire on the last day of that month. 6. The number of days is calculated in the working days if the deadline is not set in the calendar days. The working day is considered to be a day that is not recognized by the legislation of the Russian Federation with a holiday or a non-working holiday. 7. In cases where the last day of the deadline is a day recognized in accordance with the legislation of the Russian Federation with a day off and (or) a non-working holiday, the next working day shall be considered as the end of the period. 8. The activity for which the deadline is set can be performed up to 24 hours of the last day of the deadline. If documents or funds were deposited in the organization of communication up to 24 hours of the last day of the deadline, then the term is not deemed skipped. "; 6) paragraphs 5 and 7 of Article 9 shall be declared void; 7) in the name Article 10 of the word "tax offences" should be replaced by the words "violations of the law on taxes and fees"; 8) in article 11, paragraph 2: (a) the first paragraph after the words "of the Code" should be supplemented by the words " and other acts of law taxes and fees "; b) in the second paragraph of" their branches and representative offices " Replace the words "the branches and representative offices of these foreign persons and international organizations"; in the paragraph of the fourth word "as well as private notaries, lawyers who have established lawyers ' offices" to replace the words " peasant heads (farm) holdings "; g) paragraphs 5, 7 and 8 of the void; d) tenth paragraph to supplement the words", notaries dealing with private practice, lawyers who have established lawyers ' offices "; (e) to add the following new paragraphs to the eleventh and twelfth paragraphs contents: " front account-accounts opened in the bodies of the Federal Treasury (other bodies engaged in the opening and maintenance of personal accounts) in accordance with the budgetary laws of the Russian Federation; OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation; "; , paragraphs 11 and 12 (c) To consider, respectively, the thirteenth and fourteenth paragraphs; (c) the thirteenth paragraph is considered to be the fifteenth paragraph, and in the paragraph, the words "in the tax authority at the place of residence" should be replaced by the words "in the tax authority, respectively, by the place of residence"; and) Paragraphs 14 to 16 should be considered as paragraphs 16 to 18; c), the seventeenth paragraph is considered to be the nineteenth paragraph and in the paragraph it is replaced by the word "unit". In the absence of a place of residence in the territory of the Russian Federation, at the request of that individual for the purposes of this Code, the place of residence may be determined at the place of residence of the natural person. The place of residence of a natural person is recognized as the place where the natural person resides temporarily, defined by the address (name of the subject of the Russian Federation, district, city, other settlement, street, number of the house, apartment) on which The physical person is registered at the place of residence in accordance with the procedure established by the law of the Russian Federation "; L). Paragraphs 18 and 19, respectively, are considered to be paragraphs 20 and 20, respectively, of the twentieth and twenty-first paragraphs; m) add the following paragraph: " Tax policy-chosen by the taxpayer the sum of the methods (s) of income and/or expenditure, their recognition, assessment and distribution, as well as the accounting of other necessary for the purposes of taxation. Taxation of the financial and economic activity of the taxpayer. "; n) to add to paragraph 5 as follows: " 5. The rules provided for in Part One of this Code with respect to banks apply to the Central Bank of the Russian Federation. "; 9) in article 16, the words" and cancellation "shall be replaced by the words" and termination "; (10) in the paragraph Article 21 (1): (a) In subparagraph 1, replace the words "tax returns" by "(calculation)"; (b) in sub-paragraph 2, the words "from financial authorities in entities" should be replaced by the words "from the financial authorities of the entities"; "and the local authorities" to be replaced by the words "and the municipal authorities" ", the words" local authorities "should be replaced by" municipalities "; (c) in subparagraph 4 of the word", tax credit ", delete; g) in subparagraph (6) the words" in tax relations " should be replaced by words "in the relations governed by the law on taxes and fees,"; (e), after the words "tax authorities", add the words "and other authorized bodies"; "13) to maintain and maintain tax secrecy;"; j) 14, amend to read: "14) to recover in full the damages caused by illegal acts of tax authorities or by unlawful actions (omissions) of their officials;"; (c) to supplement subparagraph 15 , to read: "15) to participate in the review process for tax verification materials or other acts of tax authorities in the cases provided for by this Code."; 11) paragraphs 1 and 2 of article 22, paragraph 2, after The words "taxpayers" should be supplemented with the words "(tax payers)"; Article 23: " Article 23. { \b Responsibilities of } { \b } { \b } { \b } Taxpayers are obliged: 1) to pay legally established taxes; 2) to be registered with the tax authorities if such obligation is provided for by this Code; 3) to keep records of their own income (expenditure) and tax objects, if such obligation is provided for by tax and fee legislation; 4) to submit tax returns (calculations), if any, to the tax authority at the place of taxation The duty is provided for in the law on taxes and fees; 5) to represent, at the place of residence of an individual entrepreneor, a lawyer engaged in private practice, a lawyer who established a lawyer's office, at the request of the tax authority, a book on income and expenditure and business operations; To present the accounting records at the place of the organization in accordance with the requirements established by the Federal Accounting Act, except when the organization is not in accordance with the said Federal Act. are required to maintain accounting records or are exempt from accounting accounting; 6) to present to the tax authorities and their officials in the cases and in the manner provided for in this Code, the documents required for the calculation and payment of taxes; 7) to meet legal requirements the tax authority on the elimination of detected violations of tax and fee legislation, as well as not to impede the lawful activities of tax officials in the performance of their duties; 8) within four the maintenance of accounting and tax accounting records and other The documents required for the calculation and payment of taxes, including receipts of income, expenditure (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes; 9) Duties provided for in the legislation on taxes and fees. 2. Taxpayers-organizations and individual entrepreneurs, in addition to the obligations set out in paragraph 1 of this article, are obliged to report in writing to the tax authority, respectively, at the place where the organization is located, the place of residence Individual entrepreneu: (Uspent force-Federal Law of 02.04.2014). N 52-FZ) (2) on all cases of participation in Russian and foreign organizations-no later than one month after the day of such participation; 3) of all separate units established in the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION The specified message is submitted to the tax authority at the location of the organization; (Spated out-Federal Law 23.07.2013 N 248 FZ) N 52 FZ 4. The fee payable to the fee is obliged to pay legally established fees and other duties, as established by the laws of the Russian Federation on taxes and fees. 5. The tax payer (tax payer) incurs liability in accordance with the legislation of the Russian Federation. 6. Taxpayers paying taxes in connection with the movement of goods across the customs border of the Russian Federation are also subject to the duties stipulated in the customs legislation of the Russian Federation. "; 13) in article 24: (a) In paragraph 1, replace the words "in the relevant budget (extrabudgetary fund)" with "taxes in the Russian Federation's budget system"; b) paragraph 2, add the following paragraph: " Security and protection The rights of tax agents are exercised in accordance with article 22 of the present Code. "; (c) in paragraph 3: in subparagraph 1 of the words" the means paid to taxpayers, and to transfer the appropriate taxes to the budgets (extrabudgetary funds) "should be replaced by the words" of the Russian Federation's budget system to the appropriate accounts of the Federal Treasury "; Subparagraphs 2 and 3 restate: " 2) to inform the tax authority in writing. the place of their inability to keep the tax and the amount of debt Taxpayers within one month from the date when the tax agent became aware of such circumstances; 3) to keep records of accrued and paid tax-deduced income, calculated, withheld and budgeted The Russian Federation's system of taxes, including for each taxpayer; "; to supplement subparagraph 5 as follows: " 5) to ensure the preservation of the documents necessary for calculation over a period of four years; retention and transfer of taxes. "; 14) Article 25 to recognize lost In the first sentence of article 30, paragraph 1, the words "in the relevant budget" should be replaced by the words "payment (transfers) to the budget system of the Russian Federation"; 16), article 31 should read as follows: " Article 31. Tax Authorities 1. Tax authorities are entitled: 1) to require tax and taxpayer tax, tax payer or tax agent documents in accordance with the law on forms established by state bodies and local authorities Self-government for calculation and payment (deductions and transfers) of taxes, fees, and documents confirming the validity of the calculation and the timeliness of payment (retention and transfer) of taxes, charges; 2) To carry out tax audits in accordance with the procedure established by this Code; 3) to produce documents as a document from a taxpayer, tax payer or tax agent when carrying out tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, concealed, altered or changed; 4) to be called by written notification to tax authorities of taxpayers, tax payers or tax agents to explain the payment (retention and transfer) of taxes and charges, or and other enforcement cases tax and fee legislation; 5) suspend transactions on taxpayer or tax agent accounts in banks and seize the property of the taxpayer, tax payer or tax agent in The procedure provided for in this Code; 6), in the manner prescribed by article 92 of the present Code, to inspect any income tax used by the taxpayer or related to the content of the tax objects irrespective of their location, production, storage, trade and other premises and territories, conducting an inventory of the property belonging to the taxpayer. The procedure for conducting an inventory of the taxpayer's property during the tax audit is approved by the Ministry of Finance of the Russian Federation; 7) to determine the amount of taxes to be paid by taxpayers to the Russian budget system. Federations, calculated on the basis of information available to them about the taxpayer, as well as data on other similar taxpayers in cases of refusal of the taxpayer to allow tax officials to inspect production, storage, commercial and other premises and territories in use Taxpayer to extract income or tax objects related to the content of tax objects, failure to provide tax authority for more than two months to calculate taxes, lack of revenue and expense accounts, object accounting Taxation or accounting in violation of the established procedure leading to the inability to calculate taxes; 8) to require taxpayers, tax payers, tax agents and their representatives to resolve the detected violations tax and fee legislation and control of compliance 9) to recover the arrears and penalties and penalties in the manner prescribed by this Code; 10. or the tax agent and from correspondent accounts of banks of taxes, fees, penalties and fines and transfer of these amounts to the Russian budget system; 11) to involve specialists, experts and experts in tax control (...) (...) (...) may be aware of any circumstances relevant to the conduct of the tax control; 13) declare petitions for cancellation or suspension of licences granted to legal and natural persons (c) To apply to the courts of general jurisdiction or arbitral tribunals: for the recovery of the arrears, penalties and fines for tax offences in the cases provided for in this Code; for compensation for damage caused to the State and/or municipal education due to improper actions by the bank to write off the money from the taxpayer's account after receiving the decision of the tax authority to suspend operations, which made it impossible to recover the tax the organ of the arrears, the debt on the penalties, the fines from the taxpayer in the manner provided for by this Code; on early avoidance of the investment tax credit contract; otherwise provided for of the Code. 2. The tax authorities shall also exercise other rights under this Code. 3. The higher tax authorities have the right to cancel and modify decisions of lower tax authorities in case of non-compliance with the said decisions on tax and fee legislation. "; 17) Article 32 should read as follows: " Article 32. Duties of the tax authorities 1. Tax authorities are obliged: 1) to comply with the legislation on taxes and charges; (2) to monitor compliance with the legislation on taxes and fees, as well as the regulatory legal acts adopted in accordance with it; (3) keep records of organizations and individuals; 4) to inform, free of charge (including in writing) taxpayers, tax payers and tax agents of current taxes and fees, legislation on taxes and charges and on the regulatory legal Acts, procedures for the calculation and payment of taxes and duties, rights and obligations of taxpayers, tax payers and tax agents, the powers of tax authorities and their officials, and the form of tax declarations (calculations) and clarify the procedure for filling them; 5) to be guided by the written explanations of the Ministry of Finance of the Russian Federation on the application of the Russian Federation's legislation on taxes and fees; 6) taxpayers, tax payers and tax agents in their production of the relevant accounts of the Federal Treasury, as well as in the manner determined by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, Taxpayers, tax payers, and tax agents, about changes in the details of these accounts and other information necessary to complete instructions for the transfer of taxes, fees, penalties and fines to the Russian Federation's budget system; 7) decide on the return to the taxpayer, the collecting payer, or to the tax agent of the amounts overpaid or overpaid by taxes, fees, penalties and fines, to submit the instructions issued on the basis of these decisions to the relevant territorial bodies of the Federal Treasury for execution and to implement The set-off of amounts overpaid or excessive taxes, fees, penalties and fines in the manner prescribed by this Code; 8) to comply with the tax secrecy and to ensure its retention; 9) to send the taxpayer, Payer collecting or tax agent copy of the tax audit certificate and the tax authority's decisions, as well as in the cases provided for by this Code, the tax notice and/or the requirement to pay the tax and fee; 10) to represent the taxpayer, the tax payer or the tax agent upon request Information on the status of the said person's calculation of taxes, fees, penalties and fines on the basis of the tax authority's data. The requested certificate shall be submitted within five days from the date of receipt of the relevant written request from the taxpayer, tax payer or tax agent; 11) to the request a taxpayer, tax payer or a tax agent, to reconcile the amounts paid, fees, penalties and fines; 12) on the application of the taxpayer, payer or tax agent, to issue copies of the decisions taken the tax authority in respect of this taxpayer, the collecting payer, or tax agent. 2. The tax authorities also have other duties under this Code and other federal laws. 3. If within a period of two months from the date of expiry of the tax (fee) payment, the taxpayer (the tax collector) has not fully extinguese the claim in this claim, the dimensions of which allow for the fact of the commission of the tax. Violations of the law on taxes and charges, which contain evidence of a crime, the tax authorities are obliged to send the materials to the internal affairs authorities within 10 days of the identification of these circumstances in order to decide whether to institute criminal proceedings. "; 18) in article 33, paragraph 3, the words" tax relations " Replace the words "the relations regulated by the legislation on taxes and fees"; 19) in article 34-2: (a) paragraph 1 should read: " 1. The Ministry of Finance of the Russian Federation provides written explanations to taxpayers, tax payers and tax agents on the application of the laws of the Russian Federation on taxes and fees, and approves the forms of tax payments and taxes. forms of tax declarations mandatory for tax payers, tax agents and how to fill them. "; (b) in paragraph 2 of the words" The executive authorities of the constituent entities of the Russian Federation and the local authorities, Finance Commissioners "to be replaced by the words" Financial authorities of the entities " The Russian Federation and the municipalities "after the words" provide written explanations "to supplement the words" taxpayers and tax agents ", the words" local authorities "should be replaced by the words" municipalities "; supplement paragraph 3 with the following: " 3. The Ministry of Finance of the Russian Federation, the financial authorities of the constituent entities of the Russian Federation and municipalities shall provide written explanations within the limits of their competence within two months of the receipt of the relevant request. By decision of the head (s) of the relevant financial authority, the period may be extended but not more than one month. "; 20) paragraphs 1 and 2 of article 35, paragraph 1, after the word" taxpayers " supplement the words ", tax payers and tax agents"; 21) paragraphs 1 and 37 of article 37, paragraph 1, after the word "taxpayers" to add ", tax payers and tax agents"; 22) paragraph 1 Article 38, paragraph 1, should read: " 1. Taxation object-the sale of goods (works, services), property, profit, income, expenses, or other circumstance that has the value, quantity or physical characteristics of which the legislation on taxes and charges binds the taxpayer's obligation to pay the tax. "; 23) in article 41, the word" (income) "and the words", "Taxes on capital gains"; 24) in article 44, paragraph 3: (a), paragraph 2, to recognize the redundant (b) In subparagraph 3, replace the word "taxpayer" with the word "taxpayer". "the physical person-the taxpayer", after the word "extinguish" to supplement the word "heirs", to supplement the words "in the procedure established by the civil law of the Russian Federation for payment by heirs of the debts of the testator"; (c) In subparagraph 4, the words "liquidation commission" should be deleted, the words "budgets (extrabudgetary)" should be replaced with the words "by the budgetary system of the Russian Federation"; (5) to read: " 5) c Other circumstances under which the law taxes and charges link the termination of the duty to pay the corresponding tax or fee. "; 25) Article 45 should be amended to read: Article 45. Fulfiller duties for tax or collection 1. Taxpayers are obliged to perform their own tax duties on their own, unless otherwise stipulated by the legislation on taxes and fees. The duty to pay the tax must be completed within the time limit set by the tax and levies legislation. The taxpayer has the right to perform the duty to pay the tax ahead of schedule. Failure or improper performance of the duty to pay the tax is a reason for the tax authority or the tax authority to send a tax to the taxpayer. 2. In the event of non-payment or partial payment of the tax, the tax shall be collected in accordance with the procedure laid down in this Code. A levy on the organization or individual entrepreneor is made in accordance with the procedure provided for in articles 46 and 47 of this 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. The tax is judiciable: 1) from the organization which has an open front account; 2) to recover the arrears for more than three months for organizations that are in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION Goods (works, services) of dependent (subsidiaries) societies (enterprises), and In addition to the organizations which are the main (dominant, participating) societies (enterprises) under the civil law of the Russian Federation, the dependent (subsidiaries) societies (enterprises), when their accounts in banks revenue is received for the goods (work, services) of the main (dominant, participating) societies (enterprises); 3) from an organization or an individual entrepreneor, if their duty to pay the tax is based on tax changes the legal qualification of a transaction committed by such a the status and nature of the taxpayer's activity. 3. The duty to pay the tax is considered to have been performed by the taxpayer unless otherwise stipulated in paragraph 4 of this article: 1) from the time the bank has been instructed to transfer to the budgetary system of the Russian Federation a corresponding account of the Federal Treasury from the account of the taxpayer at the bank, if there is sufficient cash balance on the day of payment; 2) from the moment of reflection in the personal account of the organization which is open to the face account, cash transfers to the budget system of the Russian Federation; applicable account of the Federal Treasury; 4) from the date of the tax authority in accordance with this Code of a decision to set off the amounts of excessively paid or exquisite taxes, penalties, fines on execution tax-exempt status; 5) from withholding tax A tax agent, if the obligation to calculate and retain the tax on the taxpayer's money is assigned in accordance with this Code to the tax agent. 4. The duty to pay the tax is not recognized in the following cases: 1) the withdrawal by the taxpayer or the taxpayer's return to the taxpayer of an unfulfilled order to transfer the appropriate funds to the budget system of the Russian Federation; 2) the withdrawal by the taxpayer-an organization which has an open account, or a return from the Federal Treasury (the other authorized body for the opening and maintenance of the personal accounts) to the taxpayer an unexecuted instruction to transfer the relevant monetary authorities In the budget system of the Russian Federation; 3) the return of the local administration or the organization of federal mail to the taxpayer, the physical person, in cash, taken to transfer them to the budget of the Russian Federation; 4) by the taxpayer's instructions to transfer the amount of the tax number to the account number of the Federal Treasury and the name of the bank of the recipient, which caused this amount to be transferred to the budget. THE RUSSIAN FEDERATION Treasury; 5) if on the day the tax payer is presented to the bank (by the Federal Treasury, the other authorized body to open and maintain the personal accounts) to transfer money to the payment account the taxpayer has other outstanding claims against his account (personal account) and in accordance with the civil legislation of the Russian Federation is executed as a matter of priority, and if in this account (facial The account is not sufficient to satisfy all requirements. 5. The duty to pay the tax is executed in the currency of the Russian Federation. 6. Non-compliance with the duty to pay the tax is the basis for the enforcement of the duty to pay the tax provided for in this Code. 7. The transfer of the tax to the Russian budget system to the corresponding account of the Federal Treasury is filled by the taxpayer in accordance with the rules of filling out the instructions. These regulations shall be established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation. When the taxpayer detects an error in the processing of an order to transfer the tax, which did not result in the non-payment of the tax in the Russian Federation's budget system to the appropriate account of the Federal Treasury, the taxpayer have the right to submit to the tax authority, at the place of account, an application for error with the application of the documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, requesting clarification of the basis, type and status of payment, tax period or status of the payer. At the suggestion of the tax authority or taxpayer, a joint check of the tax paid by the taxpayer may be carried out. The results of the reconciliation are issued by an act which is signed by the taxpayer and the authorized official of the tax authority. The tax authority is entitled to request from the bank a copy of the taxpayer's tax on the budget system of the Russian Federation to the corresponding account of the Federal Treasury, issued by the taxpayer on paper. media. The bank is obliged to submit to the tax authority a copy of the specified order within five days from the date of receipt of the request of the tax authority. In the case provided for by this paragraph, on the basis of a statement by the taxpayer and a joint check of the taxpayer's tax, if such joint reconciliation was done, the tax authority decides to specify Payment on the day of the actual payment by the taxpayer of a tax on the Russian budget system to the corresponding account of the Federal Treasury. At the same time, the tax authority performs a recalculation of the fines collected on the amount of the tax for the period from the day of its actual payment to the budget system of the Russian Federation to the corresponding account of the Federal Treasury, until the date of its adoption by the tax authority Decisions to clarify the payment. 8. The rules set out in this article shall also apply to fees, penalties, fines and apply to tax payers and tax agents. "; 26), article 46 should read as follows:" Article 46. Recovery of tax, fee, and penalty, fine for money account in taxpayer accounts (tax payer) of the organization, individual entrepreneor or tax agent- organization, sole propriator in banks 1. In case of failure or partial payment of a tax within the prescribed time, the duty to pay the tax shall be enforced through the application of the recovery of the money in the accounts of the taxpayer (tax agent)-the organization or sole propriator in banks. 2. The 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 individual entrepreneor are opened- The instructions of the tax authority to write off and transfer the necessary money from the accounts of the taxpayer (tax agent) to the Russian budget system-an organization or an individual entrepreneor. 3. The decision to recover is taken after the expiration of the period fixed in the tax claim, but not later than two months after the expiry of that period. 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 application may be submitted to the court within six months after the expiry of the payment of the tax. The time limit for filing an application may be reinstated by the court. The decision to recover is notified to the taxpayer (tax agent), an organization or an individual entrepreneor within six days of the decision. If it is not possible to make a decision to recover the tax agent (tax agent) under receipt or receipt by another means of receipt date, the decision to recover is sent by mail by registered mail and shall be deemed to have been received after six days from the date of the registered letter. 4. The tax authority to transfer the amount of the tax to the Russian budget system is sent to the bank in which the accounts of the taxpayer (tax agent) are open-the organization or individual entrepreneor, within one month from the day of the decision on the recovery and is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation. 5. The tax authority's transfer of the tax authority should refer to the accounts of the tax payer (tax agent)-the organization or individual entrepreneor from which the tax should be transferred, and the amount to be paid. of the enumeration. The tax may be offset from the rouble calculated (current) accounts and, if funds are not available on rouble accounts, from the currency accounts of the taxpayer (tax agent), an organization or an individual entrepreneor. 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, set on the date of the sale of the currency. When recovering funds held in foreign currency accounts, the head (deputy head) of the tax authority, at the same time as the tax authority, orders the bank to sell no later than the next day of the currency the taxpayer (tax agent)-an organization or an individual entrepreneor. The costs associated with the sale of foreign currency are carried out at the expense of the taxpayer (tax agent). No tax on the taxpayer's deposit account (tax agent) is collected if the deposit contract has not expired. If there is a specified contract, the tax authority has the right to give an order to the bank upon the expiry of the deposit agreement of the deposit account on the account of the tax agent (tax agent). This bank will not be executed by the tax authority's transfer to the tax authority. 6. The tax authority's transfer of the tax is performed by the bank not later than one operating day following the day of receipt of the specified order, if the tax is collected from the rouble accounts and no later than two operating days, If the recovery of the tax is made from foreign currency accounts, if it does not violate the order of priority of payments, 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 entrepreneor on the day of receipt by the bank of an order of the tax authority to transfer the tax shall be executed as cash is received on these accounts not later than one operating day, following each such receipt on the rouble account, and no later than two operating days following the day of each such income on the ruble. currency accounts, if this does not violate the order of priority of payments established by the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7. If there is insufficient or no money in the accounts of the taxpayer (tax agent)-the organization or individual entrepreneor, or in the absence 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 when penalties are imposed for late payment of the tax. 10. The provisions of this article shall also apply to the collection of fees and fines in the cases provided for in this Code. "; 27) in article 47: (a) in paragraph 1: in the second paragraph of the second word" (its substitute) " In the words "(a deputy manager)"; add the following paragraph: " The decision to recover the tax from the property of the taxpayer (tax agent)-the organization or individual entrepreneo is taken in within one year after the expiry of the claim for payment tax. "; b) in paragraphs 2, 4 and 5 of paragraph 2 of the word" (its deputy) "should be replaced by the words" (deputy manager) ";(Uspent force in replacing the words in subparagraph 5-Federal law dated 29.06.2012 N97 FZ in) in paragraph 3 of the word "(its deputy)" should be replaced by the words "(deputy manager)"; g) paragraph 5, subparagraph 5, as follows: " (1) Cash and cash in banks that have not been reprimanded in accordance with article 46 of this Code; "; 28) in article 48: (a), add the following sentence: statements can be reconstituted by the court. "; b) in paragraph 7 of the word "appropriate budgets (extrabudgetary funds)" should be replaced with the words "budgetary system of the Russian Federation"; 29), article 49, paragraph 4, should read: " 4. The amounts of overpaid or excessive taxes paid by the organization in liquidation (penalties, fines) are to be credited by the tax authority to cover arrears in other taxes, fees and arrears of the organization being liquidated. penalties, in accordance with the procedure established by this Code. The sum of the overpaid or exquisite taxes, fees (penalties, fines) is distributed in proportion to the other taxes, charges and debts of the liquidated organization on penalties, penalties to be imposed Payment (recovery) to the budgetary system of the Russian Federation, control over the calculation and payment of which is entrusted to the tax authorities. In the absence of an obligation for the liquidating organization to pay taxes and fees, as well as payment of penalties, fines, the sum of the charges paid by the organization or an excessive amount of taxes, fees (Foams, ) shall be returned to that organization in accordance with the procedure established by this Code, no later than one month after the application of the taxpayer-organization. "; 30) in article 50: (a) the name after the word" fees " add "(penalties, fines)"; (b) paragraph 8 after " payment by "to add taxes (penalties, fines)"; to) in paragraph 10: the first paragraph should read: " 10. The amount of the tax (penalties, fines) that was overpaid by the legal person or an undue amount prior to its reorganization is to be credited by the tax authority to the successor (s) of the restructured legal entity (s). The payment of arrears under other taxes and fees, debts for fines and penalties for tax offenses. It shall be made not later than one month from the date of the completion of the reorganization in accordance with the procedure established by this Code, taking into account the characteristics provided for in this article. "; second paragraph shall read as follows: " The amount of an overcharged legal entity or an exquisite award from it prior to the reorganization of the tax, the collection (penalties, fines) shall be allocated in proportion to the arrears in other taxes, charges and arrears penalties and fines to be paid to the budget system OF THE PRESIDENT OF THE RUSSIAN FEDERATION "or an exquisite tax (penalties, fines)"; paragraph 4 of the void; (31) in the second paragraph of article 51, paragraph 1, of the words "without interest", delete; 32) in the second article 52 The sentence should read as follows: " In the case of a duty to The tax is imputable to the tax authority no later than 30 days before the payment period is due to the tax authority. ", the sixth sentence should read:" In the case of The notification shall be sent by mail by registered mail. "; 33) in article 53: (a) paragraph 2 of paragraph 1, paragraph 1, shall be declared void; b) in paragraph 2 of the word" local ". "to be replaced by the words" municipalities "; 34) Article 54: (a) in paragraph 1: paragraph 2 should read: " If errors (distortions) are detected in the calculation of the tax base relating to past tax (reporting) periods, in the current tax collection (reporting) period, recalculation of the tax base and tax amount is for the period in which the specified errors (distortion) occurred. "; add the following paragraph: " If a period cannot be determined errors (distortions) recalculating the tax base and tax amount is produced for the tax (reporting) period in which errors (distortions) were detected. "; b) paragraph 2, after" Individual entrepreneurs "to supplement the words", private practice notaries, lawyers who have established lawyers (c) In paragraph 3, in paragraph 3, the words "data on the taxable income, as well as the data of the individual's taxable income", should be replaced by the words " and (or) the physical persons of the amounts of income paid to them, the objects of taxation, and Data from one's own records of income, tax objects "; g) to supplement paragraphs 4 and 5 as follows: " 4. The rules set out in paragraphs 1 and 2 of this article shall also apply to tax agents. 5. In the cases provided for by this Code, the tax authorities calculate the tax base of each tax period on the basis of their data. "; 35) in article 55: (a) in paragraph 1 of the words" Pay advance payments "delete; b) in paragraph 3 of paragraph 3 of" before the end "; in paragraph 4, replace" paragraphs 1 to 3 "with" points 2 and 3 "; , paragraph 5 (c) In article 57, paragraph 3, the words ", the following:" "Tax legal relations" should be replaced with the words "the relations governed by the law on taxes and fees,"; (37) article 58 should read as follows: " Article 58. Tax and fee payment order 1. Payment of the tax shall be made one time payment of the entire tax amount or otherwise stipulated in this Code and other acts of the legislation on taxes and duties. 2. The amount of the tax to be paid is paid (listed) by the taxpayer or by the tax agent in due time. 3. In accordance with this Code, prepayments may be made during the tax period for the advance payments. The obligation to pay the advance payment is recognized in a manner similar to the payment of the tax. In the case of payments made in advance, penalties are accrued in the manner provided for in article 75 in relation to taxes and fees established by the legislation on taxes and charges of this Code. A violation of the order of calculation and (or) the payment of the advance payment cannot be considered as a ground for bringing a person to account for the violation of the law on taxes and fees. 4. The tax is paid in cash or non-cash form. In the absence of a bank, taxpayers (tax agents) who are individuals can pay taxes through the local administration or through the organization of a federal postal service. In this case, the local administration and the organization of the federal postal service are obliged: to accept funds in the payment of taxes, correctly and promptly transfer them to the Russian Federation's budget system The corresponding account of the Federal Treasury for each taxpayer (tax agent). At the same time, the payment for the cash is not charged; keep records of the taxes and transfers made to the budget system of the Russian Federation for each taxpayer (tax agent); to issue receipts that support the receipt of cash to taxpayers (tax agents). The form of receipt issued by the local administration is approved by the federal executive authority responsible for monitoring and oversight of taxes and duties; (a) The need for the payment of taxes and the payment of taxes to the Russian Federation. Money issued by the local administration from the taxpayer (tax agent) in cash, within five days from the date of their receipt, is to be entered into the bank or the organization of a federal postal service for their transfer to the bank OF THE PRESIDENT OF THE RUSSIAN FEDERATION If, due to natural disaster or other circumstances of an insurmountable force, the money taken from the taxpayer (tax agent) may not be introduced in a fixed term in a bank or organization of a federal state In the Russian Federation, postal services will be extended until such time as these circumstances are resolved. The local administration and the organization of the federal postal service are liable under Russian law for non-execution or improper performance of the duties stipulated in this paragraph. The application of responsibility does not release the local administration and the organization of a federal postal service from the obligation to transfer money from tax payers to the Russian budget system. (c) The payment and transfer of taxes. 5. The specific tax payment procedure shall be established in accordance with this article for each tax. The procedure for payment of federal taxes is established by this Code. The procedure for the payment of regional and local taxes is established by the laws of the constituent entities of the Russian Federation and the regulatory legal acts of representative bodies of municipal entities in accordance with this Code. 6. Taxpayer is obliged to pay the tax within one month from the date of receipt of the tax notice, if a longer period of time for tax payment is not specified in this tax notice. 7. The rules set out in this article shall also apply to the procedure for the payment of fees (penalties and fines). 8. The rules set out in paragraphs 2 to 6 of this article shall also apply to the procedure for the payment of advance payments. "; Write-off of bad debts on taxes and charges 1. The invisibility of individual taxpayers, tax payers and tax agents, payment and (or) recovery of which was rendered impossible by reason of economic, social or legal nature, is considered uncollectable and is written off in the order established by: The Government of the Russian Federation-on federal taxes and duties; by the executive bodies of the State authorities of the constituent entities of the Russian Federation, local administrations- Regional and local taxes. 2. The rules set out in paragraph 1 of this article shall also apply to the writing-off of bad debts of penalties and fines. "; 39) in article 60: (a) in the name of the word" and decisions to collect taxes and duties " shall be deleted; b), amend to read: " 1. Banks are obliged to execute the taxpayer's instructions to transfer the tax to the Russian Federation's budget system to the corresponding account of the Federal Treasury (hereinafter referred to as the taxpayer's instructions), as well as the instructions of the tax authorities. of the Russian Federation (hereinafter referred to as the tax authority) from the taxpayer or tax agent in the order of priority established by civil law of the Russian Federation. "; , paragraph 2, to read as follows: editions: " 2. The payment of a taxpayer or an order of a tax authority shall be performed by the bank within one operating day following the day of receipt of such an order, unless otherwise provided in this Code. There is no service charge for these operations. When a physical person has been instructed to transfer the tax to a separate unit of the bank without a correspondent account (sub-account), the period fixed by the first paragraph of this paragraph for execution by the bank The taxpayer shall be extended, in accordance with the established procedure, for the time of delivery of such an order by the organization of the federal postal service in a separate subdivision of the bank, with a correspondent account (sub-account), but not more than five operational days. "; g) in paragraph 3 of the word "or tax agent" delete, words "Transfer of taxes, or decisions to levy taxes in the relevant budgets (extrabudgetary funds)", replace "tax payer and tax authority instructions"; d) to supplement paragraph 3-1 of the following table of contents: " 3-1. If it is not possible to execute a taxpayer or a tax authority, within the time limit prescribed by this Code, due to the lack of (insufficiency) of funds on the correspondent account of the bank opened in the institution The Central Bank of the Russian Federation, the bank is obliged, within the day following the expiration of the instructions given by this Code, to report that the taxpayer is not in compliance with the instructions of the taxpayer, the location of the bank and the taxpayer, and the non-performance (partial) " (...) (...) (...) (extrabudgetary funds) Replace the words "the budgetary system of the Russian Federation" with the words "and to pay the appropriate penalties", delete, the words "and the appropriate penalties", delete; , in the third paragraph, replace " 4-1. Paragraph 5 should read: " 5. The rules set out in this article shall also apply to the duties of banks on the execution of duties of tax agents, payers, and shall apply to the budgetary system of the Russian Federation for fees, penalties and taxes. Fines. "; (s) to supplement paragraphs 6 and 7 with the following: " 6. The rules set out in this article shall also apply to the execution by the bank of instructions from local administrations and organizations of the federal postal service to transfer to the budget system of the Russian Federation to the appropriate account of the Federal The treasury of the money received from individuals-taxpayers (tax agents, tax payers). 7. In the execution of instructions by the banks to return to taxpayers, tax agents and payers the collection of amounts overpaid (recovered), fees, penalties and fines for the services provided are not charged for these operations. "; 40) In article 61: (a) in the name of the word ", as well as foams", delete; b) in paragraph 2: the first paragraph should read: " 2. A change in the period of payment of the tax and fee shall be allowed in the manner prescribed by this Chapter. "; add the following paragraph to the following: " The change in the period of payment of the state duty shall take account of the peculiarities, Chapter 25-3 of this Code. "; c) in paragraph 3 of the word" tax credit, "delete; g) in paragraph 6, the word" foam " delete; (7) paragraph 7 shall be declared void; 41) in article 63: (a) in paragraph 1: , in subparagraph 4, the words " organs State authorities and/or persons "to be replaced by the words" bodies (officials) ", the words" to make decisions to amend the terms of payment of the State duty "to replace the words" to carry out legally significant actions for which the payment is due State duty "; (Paragraph 3 of" a " is no. N 213-FZ) b) after "taxes or fees" to add "(except State duty)"; in) (Spaced by force-Federal Law dated 08.03.2015 N 49-FZ) 42) in article 64: (a) paragraph 1 should read: " 1. Postponement or payment of the tax shall constitute a change in the period of payment of the tax, subject to the existence of the grounds set out in this article for a period not exceeding one year, respectively, with the payment of a single or phased payment by the taxpayer Amount outstanding. Postponement or imputed payment of federal taxes to a part credited to the federal budget for a period of more than one year, but not exceeding three years, may be granted by decision of the Government of the Russian Federation. "; (b) In paragraph 2: (3) read: " (3) the risk of bankruptcy of that person in the event of a one-time payment to them, the approval by the arbitration tribunal of the settlement agreement or the repayment schedule during the financial recovery procedure; "; , in subparagraph 6, the word "established by the Customs Code of the Russian Federation" shall be replaced by the words "established by the Customs Code of the Russian Federation"; ) in the first paragraph of paragraph 5 of the words " The 10-day period "shall be replaced by the words" in the five-day period "; g) in the first paragraph of paragraph 6 of the word" (extrabudgetary funds) "replaced by" (State extrabudgetary funds) "; d) (spent power -Federal Law dated 27.07.2010. N 229-F 43) Article 65 to recognize no force; 44) in paragraph 1, second paragraph 1 of article 66, delete; 45) in article 67, paragraph 5, the words "extrabudgetary organs" should be replaced by " bodies State extrabudgetary "; 46) in article 68: (a) in the name of the word", tax credit "deleted; (b) in paragraphs 1 and 2 of the word", tax credit "deleted; in paragraph 4 of the word" within 30 "for one month", the words "for each day" should be replaced by the words "for a period of one month". "for each calendar day"; g) in paragraph 5, replace "within five working days" with "within five days"; d) in paragraph 7 of the word "tax credit treaty or" delete; (e) in paragraph 8 of the word " in For 30 days, replace "within one month" with the words "for each day"; in paragraph 9, replace the words "every day" with the words "for each calendar day"; 47) in the article 69: (a), paragraph 1 should read: " 1. The tax is subject to a written notification to the taxpayer of the unpaid amount of the tax, as well as the obligation to pay the unpaid tax amount on the fixed date. "; b) in paragraph 4: in the second paragraph of the paragraph The "tax law" shall be replaced by the words "taxes and fees"; to be supplemented with the following paragraph: " The tax claim shall be executed within ten calendar days from the date of receipt requirements, if a longer period of time to pay the tax is not stated in this requirement. "; in), in paragraph 5, the words" by the tax authority at the place of incorporation "should be replaced by the words" the tax authority in which the taxpayer is taking into account "; ) paragraph 2 of paragraph 6 should read as follows: "If you cannot submit a sales tax claim, it is sent by mail by registered mail and is deemed to be received six days from the date of the execution of the registered letter."; , paragraph 8, set out in , to read: " 8. The rules set out in this article shall also apply to claims for payment of fees, penalties, fines and apply to claims made to the tax payers and tax agents. "; (e). should read as follows: Article 70. The time frame for the request for tax and collection 1. The tax claim shall be sent to the taxpayer not later than three months from the date of detection of the arrears, except as provided for in paragraph 2 of this article. When the under-catch is identified, the tax authority forms a document in the form approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 2. The tax claim must be sent to the taxpayer within 10 days of the date of entry into force of the relevant decision. 3. The rules set out in this article shall also apply to the timing of the claim for payment of the fee, as well as penalties and fines. 4. The rules set out in this article shall also apply to the time limits for the transmission of a tax to a tax agent. "; 49), article 71 should be amended to read: Article 71. Effect of a change in the obligation to pay tax and fee If the duty of the taxpayer, the tax agent or the tax collector to pay the tax or collection changed after the payment request was made tax, collection, penalties and fine, the tax authority is required to send the specified persons a qualified claim. "; 50) paragraph 3 of article 72 to declare void; 51) in article 74: (a) paragraph 1, after the words" obligations under Payment of taxes "shall be supplemented by the words" and in other cases provided for in this Regulation. Code, "; (b) in paragraph 3 of the word" tax "delete, the word" secured "should be replaced by" secured "; 52) in article 75: a) in paragraph 1, words", tax payer or tax agent "should be replaced with the word" secured ". "should"; b) in the second paragraph of paragraph 3 of the word "tax credit", add the following sentence: "In this case, foam is not accrued for the entire period of validity of the said circumstances."; add a paragraph to read: Enforced penalties against the organizations and individual entrepreneurs in the cases referred to in article 45, paragraph 2, subparagraphs 1 to 3 of this Code, shall be made in court. "; g) to supplement paragraphs 7 and 8 as follows: " 7. The rules set out in this article also apply to the tax payers and tax agents. 8. No penalty is levied on the sum of the arrears that has been incurred by the taxpayer (the tax collector, the tax agent) as a result of its written explanation of the calculation, payment of the tax (fee) or other application issues Legislation on taxes and fees, data to him or to an uncertain circle of persons in the financial, tax or other authorized body (authorized by the official of that body) within its competence (indicated by the law) circumstances shall be established upon the availability of a relevant document of that body, The meaning and content of the tax (reporting) periods on which the arrears occurred, regardless of the date of issue of the document). The provision under this paragraph shall not apply if the written explanations are based on incomplete or inaccurate information. "; 53) Article 76 should read as follows: " Article 76. Suspending bank accounts organizations and individual entrepreneurs 1. The suspension of transactions on accounts in the bank shall be applied to ensure the enforcement of a tax or collection decision, unless otherwise stipulated in paragraph 3 of this article. The Suspending account transactions shall mean that the bank will cease all expenditure transactions in this account, unless otherwise provided for in paragraph 2 of this article. The suspension of transactions shall not apply to payments, the order of execution of which in accordance with the civil legislation of the Russian Federation precedes the duty to pay taxes and duties, as well as on the payment of taxes. The operation to write off the money for the payment of taxes (in advance payments), fees, appropriate penalties and fines and their transfer to the budgetary system of the Russian Federation. 2. The decision to suspend the transactions of the taxpayer by his bank accounts is taken by the head (deputy head) of the tax authority, who sent a request for payment of the tax, penalty or fine in the event of default The taxpayer is to organize this demand. However, the decision to suspend the transactions of the taxpayer by its accounts in the bank may be taken not earlier by the decision on the recovery of the tax. The suspension of transactions on the accounts of the taxpayer, an organization in the bank, in the case provided for by this paragraph, shall mean the bank's termination of the disbursement operations of that account, within the amount specified in the suspension order. Transactions of the taxpayer-organization of accounts in the bank, unless otherwise provided in paragraph 3 of paragraph 1 of this article. 3. The decision to suspend the transactions of the taxpayer by its accounts in the bank may also be taken by the head (deputy head) of the tax authority in case the taxpayer fails to submit a tax declaration. to the tax authority within 10 days after the deadline for the submission of such a declaration. In this case, the suspension of the accounts shall be cancelled by the decision of the tax authority not later than one operating day following the day of submission of the tax declaration by the taxpayer. 4. The decision to suspend the transactions of the taxpayer by its accounts in the bank is transferred by the tax authority to the bank on the paper medium or electronically. The decision to cancel the suspension of transactions on the accounts of the taxpayer is handed to the bank's representative by the official of the tax authority under receipt or sent to the bank in electronic form. The procedure of directing the tax authority to the bank to suspend transactions on the accounts of the taxpayer-organization in the bank or the decision to cancel the suspension of transactions on the accounts of the taxpayer-organization in the bank in electronic bank The Central Bank of the Russian Federation is established by the Central Bank of the Russian Federation, in consultation with the federal executive authority responsible for the control and supervision of taxes and duties. Form and procedure of the tax authority's decision to suspend transactions on the accounts of the tax payer in the bank and the decision to cancel the suspension of transactions on the accounts of the tax-paying corporate bank. The media shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. A copy of the decision to suspend transactions on the accounts of the taxpayer-the organization in the bank or the decision to cancel the suspension of transactions on the accounts of the taxpayer-the organization in the bank is transferred to the taxpayer under the receipt. or in another way that indicates the date on which the taxpayer received a copy of the relevant decision. 5. The bank is obliged to inform the tax authority about the balances of the taxpayer's money-the organization in the bank accounts, the operations on which are suspended, no later than the day following the day of receipt of the decision of the tax authority on suspension Transactions on taxpayer accounts-organizations in the bank. 6. The decision of the tax authority to suspend transactions on the accounts of the taxpayer-organization in the bank is subject to unconditional execution by the bank. 7. The suspension of the transactions of the taxpayer-the organization of its accounts in the bank has been in force since the receipt by the bank of the decision of the tax authority on the suspension of such operations and until the cancellation of the decision. The date and time the bank took the decision of the tax authority to suspend transactions on the accounts of the taxpayer, the organization in the bank, shall be specified in the notice of delivery or receipt of such a decision. When sending to the bank a decision on the suspension of transactions on the accounts of the taxpayer-organization in electronic form, the date and time of its receipt by the bank shall be determined in the order established by the Central Bank of the Russian Federation for approval. with the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 8. The suspension of transactions on the accounts of the taxpayer-organization in the bank is canceled by the decision of the tax authority no later than one operating day, following the day of receipt of documents (copies) by the tax authority confirming the collection of the tax. 9. In the event that the total amount of the taxpayer's funds-an organization in the accounts whose transactions are suspended on the basis of a decision of the tax authority exceeds the amount specified in the decision-the taxpayer has the right to lodge it in The tax authority's application to cancel the suspension of transactions on its accounts with the bank, specifying the accounts where there is sufficient money to enforce the tax decision. The tax authority is obliged to take a decision on the cancellation of the suspension of transactions on the taxpayer's account within two days of receipt of the first paragraph of this paragraph in the first paragraph of this paragraph. The amount of money exceeding the amount specified in the decision of the tax authority on the suspension of transactions on the accounts of the taxpayer-organization in the bank. If the taxpayer does not attach any documents confirming the availability of funds in the accounts specified in the statement, the tax authority is entitled to a decision on the suspension of the suspension of operations for the same period. The accounts shall, within the day following the receipt of such a declaration by the taxpayer, send a request for cash balances in these accounts to the bank in which the accounts receivable are opened. After receiving information from the bank about the availability of funds in the taxpayer's accounts in the amount that is sufficient to enforce the decision on the recovery, the tax authority is obliged to take a decision to cancel within two days The suspension of transactions on the accounts of the taxpayer-organization in terms of exceeding the amount of money specified in the decision of the tax authority on the suspension of transactions on the accounts of the taxpayer-organization in the bank. 10. The bank is not responsible for the losses suffered by the taxpayer as a result of the suspension of its operations in the bank by decision of the tax authority. 11. The rules set out in this article shall also apply to the suspension of transactions on accounts in banks of the tax agent-organization and payer-organization, on accounts in banks of individual entrepreneurs- Taxpayers, tax agents, tax payers, and bank accounts of notaries engaged in private practice (lawyers who have established lawyers ' offices), taxpayers, tax agents. 12. If there is a decision to suspend transactions on the accounts of the organization, the bank shall not be entitled to open new accounts. "; 54) in article 77: (a) paragraphs 1 and 2 of paragraph 1 after the word" tax "should be supplemented with the words", foams and fines "; (b) paragraph 3, after the word" tax ", supplemented by the words", penalties and fines "; in paragraph 5, in addition to the words", penalties and fines "; , paragraph 1, paragraph 13, should be supplemented with the words", penalties and fines "; Article 78 should read as follows: Article 78. A refund or refund of the surplus tax, fee, penalty, fine 1. The amount of the surplus paid is to be offset against the forthcoming payment by the taxpayer in this or other taxes, the payment of arrears in other taxes, debts for fines and fines for tax offences or return to the taxpayer at the procedure provided for in this article. The amounts of the overpaid federal taxes and charges, regional and local taxes are paid according to the relevant taxes and charges, as well as the charges levied on the relevant taxes and charges. 2. The refund of the surplus of the tax shall be made by the tax authority at the place of account of the taxpayer, unless otherwise provided in this Code, without accruing interest on that amount, unless otherwise specified by this article. 3. The tax authority is obliged to inform the taxpayer of the fact that the tax is excessive and the amount of the surplus paid within 10 days of the detection of such a fact. In the event that there is evidence of a possible excess payment, a joint reconciliation between taxes, fees, penalties and fines may be carried out on the proposal of the tax authority or the taxpayer. The results of this reconciliation are issued by an act signed by the tax authority and the taxpayer. (Paragraph 8 has lost its power-Federal Law of July 27, 2010). N 229-FZ) 4. The amount of the excess tax paid to the taxpayer to be paid in this or other tax shall be made on the basis of a written statement by the taxpayer by the decision of the tax authority. The decision to set off the amount of the overpaid tax on the taxpayers ' forthcoming payments is made by the tax authority within 10 days from the date of receipt of the taxpayer's application or from the day of signing by the tax authority and that the taxpayer of the joint reconciliation of the taxes paid to them, if such a joint reconciliation was carried out. 5. The amount of the excess tax paid by the tax authorities, the arrears of foams and (or) the penalties to be paid or recovered in the cases provided for in this Code shall be paid by the tax authorities on their own. In the case provided for in this paragraph, the decision to set off the amount of the overpaid tax is to be taken by the tax authority within 10 days from the date of detection of undue tax payment or from the day of signing by the tax authority; and The tax payer of the joint reconciliation of the taxes he paid, if such joint reconciliation has taken effect, or from the day of entry into force of the court's decision. The provision under this paragraph shall not prevent the taxpayer from submitting a written statement to the tax authority concerning the set-off of the overpaid tax (arrears, fines). In this case, the decision of the tax authority to set off the amount of the overpaid tax on arrears and penalties, shall be taken within 10 days from the date of receipt of the said statement of the taxpayer or from the day of signing by the tax authority and by that taxpayer of a joint reconciliation of the taxes paid to them, if such a joint reconciliation was carried out. 6. The amount of the surplus paid shall be subject to a written statement from the taxpayer within one month of the date of receipt by the tax authority of the declaration. Refund to the taxpayer the amount of the excess tax paid, if he has been caught in arrears in other taxes of the appropriate type or arrears of the relevant penalties, and the penalties to be recovered in the cases envisaged in the case under this Code, only after the amount of the excess tax (arrears) is charged. 7. A statement of set-off or refunds of the excess tax may be submitted within three years from the date of payment of the amount claimed. 8. The decision to return the amount of the overpaid tax is taken by the tax authority within 10 days from the date of receipt of the taxpayer's application for the return of the amount of the excess tax paid or from the day of signing by the tax authority and the taxpayer A joint reconciliation of the taxes paid to them, if such a joint reconciliation was carried out. Until the expiration of the first paragraph of this paragraph, an order to return the amount of the excess tax paid on the basis of the tax authority's decision to refund the tax shall be sent to the tax authorities. A body to the territorial organ of the Federal Treasury to carry out the return to the taxpayer in accordance with the budgetary laws of the Russian Federation. 9. The tax authority is required to inform the taxpayer in writing of the decision taken to set off (return) the sums of the excess tax paid or the decision not to set off the set-off (return) within five days from the date of acceptance solutions. The message shall be transmitted to the head of the organization, to the individual, to their representatives personally under the receipt or other means confirming the fact and date of receipt. 10. In the event that the refund of the surplus of the tax is carried out in violation of the period set out in paragraph 6 of this article by the tax authority on the amount of the excess tax that is not returned within the time limit, interest shall be calculated, payable to the taxpayer for each calendar day of violation of the return. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation in effect on the days of the return violation. 11. The territorial authority of the Federal Treasury, which has carried out a refund of the tax surplus, notifies the tax authority of the date of return and the amount of the money returned to the taxpayer. 12. If the interest paid to the taxpayer stipulated in paragraph 10 of this article is not fully paid to the taxpayer, the tax authority shall decide to return the remaining amount of interest calculated on the basis of the effective date of return. The amount of the tax surplus paid to the taxpayer within three days from the date of receipt of the notification to the territorial entity of the Federal Treasury on the date of return and the amount of money returned to the taxpayer. Before the expiry of the period fixed by the first paragraph of this paragraph, the order to recover the remaining interest amount issued on the basis of the decision of the tax authority on the return of this amount shall be subject to the tax authority in the The territorial entity of the Federal Treasury to carry out the return. 13. The amount of the excess tax paid or repaid is made in the currency of the Russian Federation. 14. The rules set out in this article shall also apply to set-off or refunds of surplus payments, fees, penalties and fines, and apply to tax agents and levy payers. The provisions of this article with respect to the return or set-off of the surplus payments of the State duty shall be applicable, taking into account the peculiarities set by Chapter 25-3 of this Code. "; editions: " Article 79. Refund of surplus taxes, collection, foam and fine 1. The amount of an exquisite tax shall be returned to the taxpayer in the manner provided for in this article. Refund of an exquisite tax amount to the taxpayer, if he is caught in arrears in other taxes of the type concerned or in arrears of the relevant penalties, as well as the penalties to be recovered in the cases envisaged in the case The present Code shall be made only after the credit of the said arrears (arrears) is set off in accordance with article 78 of this Code. 2. The decision to recover the amount of the exquisite tax is taken by the tax authority within 10 days of receipt of the taxpayer's written statement on the return of the amount of the exquisite tax. Until the expiration of the first paragraph of this paragraph, an order to return the amount of the tax surplus issued on the basis of the tax authority's decision to refund the tax shall be subject to tax A body to the territorial organ of the Federal Treasury to carry out the return to the taxpayer in accordance with the budgetary laws of the Russian Federation. 3. A tax return statement may be submitted by the taxpayer to the tax authority within one month from the date on which the taxpayer became aware of the excessive recovery from him or from the date of entry into force court decisions. A statement to the court may be filed within three years from the date on which the person learned or should have learned of the excessive recovery of the tax. In the event of an excessive tax collection, the tax authority shall decide to refund the amount of the exquisite tax as well as the accrued interest on that amount in the manner provided for in paragraph 5 of this article. 4. The tax authority, having established the excessive tax collection, is obliged to inform the taxpayer 10 days from the date of the establishment of this fact. The message shall be transmitted to the head of the organization, to the individual, to their representatives personally under the receipt or other means confirming the fact and date of receipt. 5. The amount of the exquisite tax is to be repaid with interest earned within one month of receipt of the taxpayer's written statement on the return of the amount of the exquisite tax. Interest on the amount of the exquisite tax is calculated from the day following the day of recovery, on the day of the actual return. The interest rate is taken equal to the refinancing rate of the Central Bank of the Russian Federation. 6. The territorial authority of the Federal Treasury, which has carried out a refund of the exquisite tax and accrued interest on that amount, shall notify the tax authority of the date of return and the amount of money returned to the taxpayer. 7. If the interest paid to the taxpayer in paragraph 5 of this article is not fully paid to the taxpayer, the tax authority shall decide to return the remaining amount of interest calculated on the basis of the effective date of return to the taxpayer The amount of the tax is excessive, within three days from the date of receipt of the notification to the territorial entity of the Federal Treasury on the date of return and the amount of money returned to the taxpayer. Before the expiry of the period fixed by the first paragraph of this paragraph, the order to recover the remaining interest amount issued on the basis of the decision of the tax authority on the return of this amount shall be subject to the tax authority in the The territorial entity of the Federal Treasury to carry out the return. 8. The return of the amount of the exquisite tax is made in the currency of the Russian Federation. 9. The rules set out in this article shall also apply to set-off or return of amounts of uncollected advances, fees, penalties, fines and tax agents and tax payers. The provisions set out in this article shall apply to the return or set-off of the exquisite amounts of the State duty, taking into account the features established by chapter 25-3 of this Code. "; 57) Article 80 Amend the text as follows: " Article 80. Tax declaration 1. The tax declaration is a written statement by the taxpayer on tax objects, income received and expenditures incurred, the sources of income, the tax base, tax privileges, the calculated amount of the tax, and (or) Other data that is the basis for calculation and payment of the tax. The tax declaration is submitted by each taxpayer for each tax payable by that taxpayer, unless otherwise provided in legislation on taxes and fees. The advance payment calculation is a written statement from the taxpayer on the basis of the calculation, the benefits to be used, the calculated amount of the advance payment and/or other data on the basis of the calculation and payment advance payment. The calculation of the advance payment shall be made in the cases provided for in this Code in respect of a particular tax. The collection calculation is a written application by the payer of the taxable objects, the basis used, the calculated amount of the levy and/or other data that is the basis for the calculation and payment of the fee, if any This is not provided for in this Code. The calculation of the fee shall be presented in the cases provided for in Part Two of this Code for each collection. The sales tax agent shall submit to the tax authorities the calculations provided for in Part Two of this Code. These calculations shall be made in the manner prescribed by Part Two of this Code in respect of a particular tax. 2. Tax returns are not to be submitted to the tax authorities (calculation), on which taxpayers are exempt from the obligation to pay them due to the application of special tax regimes. In the absence of financial and economic activity, as well as in other cases provided for by this Code, the taxpayer submits a tax declaration on simplified form, approved by the Ministry of Finance of the Russian Federation. THE RUSSIAN FEDERATION 3. The tax declaration (calculation) is submitted to the tax authority at the taxpayer's place of accounting (tax payer, tax agent) in accordance with the established form on paper or electronically according to Russian legislation THE RUSSIAN FEDERATION Taxpayers, whose average number of employees on January 1 of the current calendar year exceeds 100 people, submit tax returns to the tax body in electronic form, if other order The submission of information classified as a State secret is not provided for in the legislation of the Russian Federation. Taxpayers, in accordance with article 83 of this Code, submit tax declarations (calculations) to the tax authority at the place of accounting as the largest taxpayers. The forms of tax declaration (calculation) form are provided by the tax authorities free of charge. 4. The tax return (calculation) can be presented by the taxpayer (tax collector, tax agent) to the tax authority in person or through a representative, sent as a mail item with an attachment or by telecommunication links. The tax authority is not entitled to refuse to accept the tax declaration (calculation) and is obliged, at the request of the taxpayer (tax payer, tax agent), to stamp copies of the tax declaration (copy of the calculation) on acceptance and date Retrieve. When obtaining a tax declaration (calculation) via telecommunication links, the tax authority is obliged to hand over to the taxpayer (tax collector, tax agent) receipt of the receipt in electronic form. When sending a sales tax return (calculation) by mail, the day of the tax declaration is the date the e-mail is sent with the e-mail attachment. When the tax declaration (calculation) is transmitted by telecommunications channels, the date of its submission shall be deemed to be the date on which it is submitted. (The paragraph of the seventeenth paragraph is no valid-Federal Law of July 27, 2010). N 229-FZ) 5. The tax declaration (calculation) shall be submitted with the identification number of the taxpayer unless otherwise provided in this Code. Taxpayer (tax payer, tax agent), or his representative sign the tax declaration (calculation), confirming the validity and completeness of the information specified in the tax return (calculation). If the trustworthiness and completeness of the information specified in the tax declaration (calculation) is confirmed by the authorized representative of the taxpayer (tax collector, tax agent), the tax declaration (calculation) indicates the basis Representation (name of the document confirming the existence of the authority to sign the tax declaration (calculation). However, a copy of the document confirming the authority of the representative to sign the tax return (calculation) is attached to the tax return. 6. The tax declaration (calculation) shall be submitted in accordance with the established legislation on taxes and charges. 7. The forms of tax declarations (calculations) and the manner in which they are filled are approved by the Ministry of Finance of the Russian Federation, unless otherwise provided in this Code. The Ministry of Finance of the Russian Federation is not entitled to include in the form of a tax declaration (calculation), and the tax authorities are not entitled to require tax payers (tax payers, tax agents) to be included in the tax declaration (calculation) of information not related to the calculation and/or payment of taxes and charges, except: 1) the type of document: the primary (corrective); 2) the name of the tax authority; 3) the location of the organization ( (a) or the place of residence of a natural person; 4) the name, surname, patronymic of the individual or the full name of the organization (its separate unit); 5) the number of the taxpayer's contact telephone number. (Paragraph Twenty-ninth expired-Federal Law of 27 November 2010). N 306-FZ 9. The peculiarities of the submission of tax declarations in the implementation of produc-section agreements are determined by Chapter 26-4 of this Code. "; 58) Article 81 should be amended to read: " Article 81. Changes to the tax declaration 1. When a taxpayer is found in a tax return tax declaration by the taxpayer, the fact of not reflecting or exhaustible information as well as errors leading to an understatement of the tax payable to the taxpayer must be made necessary. Changes to the tax declaration and to submit a revised tax declaration to the tax authority in the manner prescribed by this article. If a taxpayer is found in a tax declaration filed by a taxpayer, and errors that do not lead to an underestimation of the tax payable, the taxpayer has the right to make the necessary changes in the tax declaration and to submit to the tax authority a revised tax declaration in accordance with the procedure established by this article. However, the refined tax declaration submitted after the deadline for submission of the declaration is not considered to be in violation of the deadline. 2. If the qualified tax return is submitted to the tax authority before the tax declaration expires, it is considered filed on the day of the revised tax declaration. 3. If the qualified tax return is submitted to the tax authority after the expiry of the tax return, but before the expiry of the tax period, the tax payer is exempted from liability if the revised tax declaration has been issued is provided until the taxpayer discovered that the tax authority had discovered that the tax declaration was not reflected or incomplete, as well as the errors leading to the underpayment of the tax amount or the appointment Retrowork tax inspection. 4. If the qualified tax returns are submitted to the sales tax authority after the tax returns and the due date of the tax, the taxpayer is exempt from liability in cases: 1) of the qualified tax of the tax declaration until the taxpayer discovered that the tax authority had not reflected or failed to reflect the details of the tax declaration, as well as the errors leading to the underpayment of the tax amount or the appointment a tax audit of the tax for a given period, provided that of the refined tax declaration, he paid the missing tax amount and the corresponding penalties; 2) to present the revised tax declaration after the retreats of the relevant tax period, The results of which were not reflected or not reflected in the tax declaration, as well as errors leading to the underestimation of the amount of the tax payable. 5. The refined tax declaration is submitted by the taxpayer to the tax authority at the place of account. Refined tax declaration (calculation) is submitted to the sales tax authority on the form in effect in the tax period for which the corresponding changes are made. 6. When the tax agent detects that the tax agent does not reflect or underestimate the amount of the tax to be enumerated, the tax agent is required to make an estimate of the fact that the tax agent is not either reflecting or overstating or overstating the amount of the tax to be enumerated the necessary changes and shall submit to the tax authority the refined calculation in the manner prescribed by this article. The refined calculation presented by the tax agent to the sales tax authority should only contain data for those taxpayers who are found to be either not reflecting or not fully reflecting the details, as well as errors, resulting in an understatement of the tax. The provisions of paragraphs 3 and 4 of this article relating to exemption shall also apply to tax agents when they submit refined calculations. 7. The rules provided for in this article shall also apply to the qualified fee calculation and apply to the fee paying payers. "; 59) in article 82: (a) the name should be redrafted to read: " Article 82. General provisions for tax control "; b) in paragraph 1: to add a new paragraph first reading: " 1. The tax control system recognizes the activities of the authorized bodies to monitor the compliance of tax payers, tax agents and tax payers with tax and fee legislation in accordance with the procedure established by this Code. "; paragraph 1 is considered to be the second paragraph and the word " 1. Tax "should be replaced with the word" Tax "; paragraph 2 is considered to be a third paragraph; 60) in article 83: a) in paragraph 1: in the first paragraph of the first word" taxpayers "to be replaced by" organizations and physical person "; second added to the words", if this organization does not take into account in the tax authority at the place where this separate unit is located on the grounds provided for by this Code "; Paragraph 4 after the words "foreign organizations" should be supplemented by the words "and foreign citizens"; (b) In paragraph 2, the words "as a taxpayer" should be deleted, the word "organizations" should be replaced by the word "organizations", supplemented by the words "or collecting"; , paragraph 4, as follows: " 4. In the case of the organization of activities in the Russian Federation, the application for such an organization shall be submitted within one month of the creation of the separate unit to the tax authority by means of a separate unit. The presence of this separate unit, if the said organization is not based on the grounds set out in this Code, in the tax authorities on the territory of the municipality in which the separate unit is established. In other cases, the registration of the organization in the tax authorities at the location of its separate units is done by the tax authorities on the basis of written submissions by that organization in in accordance with article 23, paragraph 2, of this Code. In the event that several separate units of the organization are in the same municipality in the territories under the jurisdiction of different tax authorities, the organization's registration can be carried out by the tax authority by the location of one of its separate units, defined by the organization. "; g) in paragraph 5 (1), the word" or "shall be replaced by the words", in the absence of such "; d) in paragraph 6: in the paragraph in the first word "private notary" to be replaced by " notary, a private practice, "; , in the second paragraph of the" Bar Council ", replace the words" by the Bar Chamber "; (e) with the words" or on the basis of a statement by a natural person "; supplement paragraph 7 to 1 to read: " 7-1. The physical persons whose place of residence for tax purposes is determined by the place of residence of a natural person, is entitled to apply to the tax authority at the place of residence with a statement about registration in the tax authorities. "; (Spil-out-Federal Law of 23.07.2013) N 248-FZ) 61) in article 84: (a) in paragraph 1: in the first paragraph of the paragraph ", the form of which is established by the federal executive authority responsible for tax control and supervision, and "delete, the words" (if any) "should be deleted; paragraph 2, after the word" accounting ", add", deregisted "; in paragraph 9 of the word" foreign organizations, depending on the type of income received ", replace (c) The words "and withdrawals from foreign organizations and foreign citizens"; add the following paragraph: " Form of application to register (deregaccounted) in the tax authority is established by the federal executive authority responsible for tax control and supervision, and ";"; b) in paragraph 2: to add a new paragraph first reading: " 2. The tax authority is obliged to register a natural person on the basis of a declaration by that individual within five days of receipt of the application by the tax authority and to issue a certificate of registration for the same period of time. in the sales tax authority. "; the first paragraph is considered to be the second paragraph and the word" 2. Tax "should be replaced by" Tax "after" and "after" placing on account ", after" placing on account ", add" (deregderegation notifications) "; paragraph 2 is considered to be a third paragraph; the third paragraph is considered to be a fourth paragraph and after the word "accounting", the words "private notaries" should be replaced with the words "private practice notaries", after the words "notice of registration". add "(deregdereging)"; in) to the paragraph In the second paragraph, the words "private notaries" should be replaced by "notaries engaged in private practice,"; g) in paragraph 4: in the third paragraph of the third word of "private notary" substitute "private notary public" practice, "; to add the following paragraph: " Removal from a natural person may also be carried out by a tax authority when it receives relevant information about the placement of that individual in another The tax authority at his place of residence. "; (d) in paragraph 5: paragraph 2 should read: " If the organization decides to terminate the activity (closure) of its separate detachment, the withdrawal from the treatment of the organization by the location of that separate The tax authority is issued by the tax authority on the application of the taxpayer within 10 days from the day of the application, but not before the end of the retreats in the case of the application. "; in the third paragraph of the statement" private Notary "to replace the words" notary "with" private practice "; (e) Paragraph 7: the third paragraph should be supplemented with the words ", unless otherwise provided for in this article"; add the following paragraph: " Natural persons who are not sole proprientrepreneurs, The right not to indicate the identification numbers of taxpayers in tax declarations, statements or other documents submitted to the tax authorities, indicating their personal data provided for in article 84, paragraph 1, of the Code. "; (f) in paragraph 9, replace the words" placing on the record "with the words" "putting it on record in the tax authority", the words "this Code" shall be replaced by the words "Article 102 of this Code"; (62) in article 85: (a), paragraph 2 should read: " 2. The lawyers ' chambers of the constituent entities of the Russian Federation are obliged to report to the tax authority at the place of residence of the lawyer of the subject of the Russian Federation, at the latest every month, information about the lawyers introduced in the previous month in the territory of the Russian Federation. Register of lawyers of the constituent entity of the Russian Federation (including information on their chosen legal form) or excluded from the register, as well as on decisions taken during that month to suspend (renew) the status of lawyers. "; (b) Paragraph 6 should read: " 6. The bodies (institutions) authorized to make notaries and notaries engaged in private practice are obliged to report the issue of the certificates of inheritance and the notarial certificate of treaties of donation to the tax authorities Accordingly, at the place of residence, the place of residence is not later than five days from the day of the relevant notarial certificate, unless otherwise provided in this Code. In this case, the information on the identity of the gift contracts should contain information on the degree of relationship between the donor and the gifted. "; in the second paragraph of paragraph 8, after the words" facts ", add" primary or "; g) supplement paragraph 9 with the following: " 9. Authorities and organizations that accredit subsidiaries of foreign legal entities and legal entities are required to inform the tax authorities at their location of accreditation status (withdrawal of accreditation) of branches and offices 10 days from the date of accreditation (withdrawal of accreditation). "; 63) in article 86: (a) in paragraph 1: the second paragraph should read: " The bank is obliged to report on opening or closing an account, modifying the organization's account details (individual entrepreneor) on paper or electronically to the tax authority, within five days of the appropriate opening, closing or amendment of the details of the account. "; the following paragraphs: " The procedure for the announcement by the bank about the opening or closure of the account, of the amendment of the account in electronic form shall be established by the Central Bank of the Russian Federation in agreement with the federal authority the Executive, the Commissioner for Control and Oversight of Taxes and fees. The form of the bank's message to the tax authority about the opening or closure of the account, the amendment of the account is set by the federal executive authority responsible for monitoring and oversight of taxes and duties. "; (b) Paragraph 2 should read: " 2. Banks are required to issue tax certificates to the tax authorities on the existence of bank accounts and (or) cash balances in accounts, bank statements (individual entrepreneurs) in accordance with the laws of the Russian Federation 5 days from the date of receipt of the reasoned request of the tax authority. { { See also | } { } { } { } { \field { \field { \field { \field { \field } } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } } { \cs6\f1\cf6\lang1024 } { \field } { \field } Tax control of these organizations (individual entrepreneurs). The information referred to in this paragraph may be requested by the tax authority after the decision to recover the tax, and in the case of decisions to suspend operations or to cancel the suspension of transactions the organization (individual entrepreneor). "; in) to supplement paragraphs 3 and 4 as follows: " 3. The form and procedure of the tax authority's request to the bank is established by the federal executive authority, which is authorized for control and supervision in the field of taxes and duties. The form and procedure for the submission of information by banks to tax authorities is established by the federal executive authority responsible for the control and supervision of taxes and duties, in consultation with the Central Bank of the Russian Federation. 4. The rules set out in this article shall also apply to the accounts opened for the performance of professional activities by notaries engaged in private practice and lawyers who have established counsel. "; 64) Article 87 should read as follows: " Article 87. Tax checks 1. Tax authorities carry out the following types of tax checks by taxpayers, tax payers and tax agents: 1) kameral tax checks; 2) exit tax checks. 2. The purpose of the moral and exit tax checks is to control the taxpayer, tax payer or tax agent's compliance with tax and tax legislation. "; 65) Article 88 should read as follows: " Article 88. A natural tax check 1. Kamel tax is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the tax payer, as well as other documents about the activity of the tax payer. of the Authority. 2. The tax audit is carried out by authorized officials of the tax authority in accordance with their official duties, without any special decision of the head of the tax authority within three months from the date of submission The taxpayer of the tax declaration (calculation) and the documents which, in accordance with this Code, must be attached to the tax declaration (calculation), if the legislation on taxes and duties does not provide for other terms. 3. If the kameral tax audit has found errors in the tax declaration (calculation) and (or) discrepancies between the information contained in the documents submitted, or the discrepancies between the information provided by the taxpayer, the information provided, in the documents before the tax authority and obtained in the course of the tax control shall be communicated to the taxpayer with a request to submit the necessary clarifications within five days or to make appropriate corrections to the The deadline. 4. Taxpayers representing the tax authority to explain the errors in the tax declaration (calculation) and (or) contradict the information contained in the submitted documents, have the right to submit an additional submission to the tax authorities. A statement of the tax and/or accounting records and (or) other documents confirming the validity of the data entered in the tax declaration (calculation). 5. The person carrying out the calorical tax review is required to consider the explanations and documents submitted by the taxpayer. If, after consideration of the explanations and documents submitted, or in the absence of a taxpayer's explanation, the tax authority will establish that a tax offence or other violation of tax and fee legislation has been committed, officials The tax authority is obliged to draw up an inspection act in accordance with the procedure provided for in article 100 of this Code. 6. The tax authorities also have the right to demand, in accordance with the established procedure, documents confirming the right of these tax payers to these tax benefits in accordance with the established procedure. 7. When carrying out a calorative tax review, the tax authority is not entitled to request additional information and documents from the taxpayer unless otherwise provided by this article or if the submission of such documents is accompanied by a tax A declaration (calculation) is not provided for in this Code. 8. When filing a tax declaration on value-added tax, which states the right to tax reimbursement, the cateral tax shall be based on the characteristics of this paragraph, on the basis of tax returns, and of the documents submitted by the taxpayer in accordance with this Code. The Fiscal Authority has the right to request the taxpayer to document, in accordance with article 172 of this Code, the legality of the application of tax deductions. 9. In the case of taxes relating to the use of natural resources, tax authorities have the right, in addition to the documents referred to in paragraph 1 of this article, to request other documents from the taxpayer that are The basis for the calculation and payment of such taxes. 10. The rules set out in this article shall also apply to tax payers, tax agents, unless otherwise provided for in this Code. "; 66), article 89, amend to read: Article 89. Field tax check 1. The tax check is carried out on the premises (premises) of the taxpayer by decision of the head (deputy head) of the tax authority. If the taxpayer does not have the opportunity to provide a room for an off-site tax check, the field tax examination may take place at the location of the tax authority. 2. The decision to carry out an exit tax inspection shall be made by the tax authority at the place where the organization or place of residence of the individual is located, unless otherwise provided in this paragraph. The decision to carry out a tax inspection of an organization designated under article 83 of this Code as the largest taxpayer is the tax authority for the organization's production as the largest taxpayer. A separate branch or office retreats are carried out on the basis of a decision of the tax authority at the place where the separate unit is located. The decision to conduct an off-site tax inspection should contain the following information: full and abbreviation or surname, name, patronymic of the taxpayer; check, that is, taxes, The validity of the calculation and payment of which is subject to verification; periods for which verification is performed; posts, names and initials of the tax authority assigned to the inspection. The form of a decision by the head (deputy head) of the tax authority to carry out an exit tax inspection is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 3. A tax audit of one taxpayer may be subject to one or more taxes. 4. The subject of a field tax audit is the correctness of the calculation and the timeliness of payment of taxes. As part of an exit tax inspection, a period of up to three calendar years prior to the year in which the review is made may be checked. 5. The tax authorities are not entitled to carry out two or more tax checks on the same taxes for the same period. The tax authorities are not entitled to spend more than two tax retreats on one taxpayer during a calendar year, except in the case of a decision by the head of the federal executive branch, The Commissioner for Control and Oversight in the field of taxes and duties, the need to conduct a tax check of the taxpayer above the said limit. When determining the number of mobile tax checks, the taxpayer does not take into account the number of independent visiting tax audits of its branches and offices. 6. The tax audit cannot last for more than two months. The period may be extended to four months and, in exceptional cases, up to six months. The grounds and procedure for the extension of the retreats shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 7. As part of the field tax inspection, the tax authority has the right to check the activities of branches and representative offices of the taxpayer. The tax authority has the right to carry out independent visiting tax inspection of branches and offices on the correctness of the calculation and timely payment of regional and (or) local taxes. The sales tax authority, which conducts independent retreats of branches and offices, is not entitled to conduct two or more mobile tax checks on the same taxes for the same taxes for the same branch or office Period. The Tax Authority may not conduct more than two mobile tax audits in one calendar year for one branch or office of a taxpayer. When conducting an independent field tax inspection of the branches and representative offices of the taxpayer, the period of inspection may not exceed one month. 8. The duration of the retreats shall be calculated from the date of the decision on the appointment of the review and up to the date of the verification certificate. 9. The head (deputy head) of the tax authority is entitled to suspend the field tax inspection for: 1) the discovery of documents (information) in accordance with paragraph 1 of Article 93-1 of this Code; 2) of the Russian Federation; (3) expertiza; (4) translation into Russian of the documents submitted by the taxpayer Foreign language. The suspension of the retreats on the basis referred to in paragraph 1 of this paragraph shall be allowed not more than once for each person to whom the documents are claimed. The suspension and resumption of the retreats shall be issued by a decision of the head (deputy head) of the tax authority conducting the check. The Total period of suspension of an exit tax inspection may not exceed six months. In the event that the verification was suspended on the basis of subparagraph 2 of this paragraph and within six months, the tax authority was unable to obtain the requested information from foreign public authorities within the framework of the international of the Russian Federation, the period of suspension of the said inspection may be extended by three months. During the period of validity of the suspension of the retreats, the tax authority for the collection of documents shall be suspended from the taxpayer, in which case all originals, which are claimed, shall be returned. In the conduct of the inspection, except for documents obtained during the excavation, the tax authority on the territory (in the premises) of the taxpayer involved in the check shall be suspended. 10. The tax retreats of the taxpayer retreats a tax inspection carried out regardless of the time of the previous inspection of the same taxes and for the same period. The restrictions referred to in paragraph 5 of this article do not apply when retrying the retreats. The retreats can be reviewed for a period not exceeding three calendar years prior to the year in which the retreats have been issued. The taxpayer's retreats can be repeated by: 1) by a higher tax authority, in order to control the performance of the tax authority; 2) the tax authority, earlier, on the basis of the decision of his head (deputy head)-in case the taxpayer presented a revised tax declaration, which indicates the amount of the tax in the amount less than previously stated. As part of this retreats, the period for which the revised tax declaration is submitted is checked. If the retreaty of the tax review revealed that a taxpayer had committed a tax offence, which had not been detected during the initial retreatt of the tax inspection, to the taxpayer not Tax penalties apply, except in cases where the failure to detect a tax offence in the initial tax inspection was the result of collusion between a taxpayer and an official of the tax authority. 11. The field tax audit carried out in connection with the reorganization or liquidation of the taxpayer organization may be conducted independently of the time and subject of the previous inspection. This shall be checked for a period not exceeding three calendar years prior to the year in which the review is made. 12. Taxpayers are obliged to ensure the possibility for officials of tax authorities who carry out tax inspections to get acquainted with the documents related to the calculation and payment of taxes. When a tax check is conducted, the taxpayer may be required to carry out the necessary documents in accordance with the procedure established by article 93 of this Code. The documentation of tax authorities with original documents is permitted only in the territory of the taxpayer, except in the case of an on-site tax inspection at the location of the tax authority, and also in the cases provided for in article 94 of this Code. 13. If necessary, authorized officials of tax authorities conducting field tax inspections can carry out an inventory of the property of the taxpayer, as well as inspect production, storage, trade and other premises and territories used by the taxpayer for the purpose of extracting income or relating to the maintenance of tax objects, in accordance with the procedure established by article 92 of the present Code. 14. If there are reasonable grounds for the retreats of the officials to carry out the Visiting Tax Review, the evidence of the commission of the offences may be destroyed, concealed, altered or replaced, and the seizure of these records of the provisions of article 94 of this Code. 15. On the last day of the field tax inspection, the reviewer is required to compile a certificate of inspection that records the subject matter of the inspection and the date of the inspection and will hand it to the taxpayer or his representative. If the taxpayer (his representative) declines to obtain a certificate of verification, the certificate is sent to the taxpayer by registered mail. 16. The peculiarities of the field tax inspections in the implementation of produc-section agreements are determined by chapter 26-4 of this Code. 17. The rules provided for in this article shall also apply in the conduct of tax inspections by taxpayers and tax agents. "; 67) in article 91: (a) in paragraph 2, the word" taxpayer "shall be replaced by the words" of the taxpayer ". "the person under review", the word "taxpayer" shall be replaced by the words "the person under review"; (b) paragraph 3 should read: " 3. The head of the inspection group (s) shall prepare an act to be signed by the head of the inspection team (the brigade) when obstructs the access of tax authorities conducting tax inspections to the designated areas or premises (except for residential premises). a checked face. On the basis of such an act, the tax authority shall, according to the information available to it about the person being examined, or by analogy, determine the amount of the tax payable. In the case of a verifiable person's refusal to sign the act in question, it will make the corresponding record. "; 68) Article 93 should be amended to read: Article 93. { \b } { \b } { \b } { \b } { \b The official of the tax authority conducting the tax review shall have the right to demand the documents necessary for the verification of the documents by the presentation of the document by the person (s). 2. The copies of the documents shall be submitted in the form of copies certified by the verifiable person. A copy of the documents of the organization shall be certified by the head of the organization (deputy head) and (or) other authorized person and seal of the organization, unless otherwise provided by the legislation of the Russian Federation. It is not permitted to require the notary to certify copies of documents submitted to the tax authority (official), unless otherwise provided by the legislation of the Russian Federation. If necessary, the tax authority is entitled to read the original documents. 3. The documents which have been claimed during the tax audit shall be submitted within 10 days from the date of the request. In the event that the person under review is unable to submit the documents claimed within 10 days, it shall, within the day following the date of receipt of the filing requirement, notify the inspection officers in writing. Persons of the tax authority that the documents could not be submitted within the specified time frame, indicating the reasons why the documents claimed could not be submitted within the time limits set, and the time within which the person to be examined could submit (a) The claim documents. Within two days from the date of receipt of such notification, the head (deputy head) of the tax authority may, on the basis of that notice, extend the deadline for the submission of documents or refuse to extend the time limits, which is a separate solution. 4. The refusal of the person to be examined against the submission of the documents requested in the tax review or failure to submit them within the prescribed time-limits shall be recognized as a tax offence and shall be liable to the liability referred to in article 126 of this Code. In the event of such a refusal or failure to submit the said documents within the prescribed time-limit, the tax authority conducting the tax examination shall report the necessary documents in the manner provided for in article 94 of this Code. 5. In the course of the tax audit, the tax authorities are not entitled to claim documents previously submitted to the tax authorities when carrying out any of the checks or retreats of the person under review. This restriction does not apply when the documents were previously submitted to the tax authority as originals, which were subsequently returned to the person under review, and in cases where the documents submitted to the tax authority were are lost due to force majeure. "; 69) to supplement article 93-1 as follows: " Article 93-1. Incorporate documents (information) about taxpayer, fee payer, and tax agent or information about specific deals 1. The official of the tax authority conducting the tax review shall be entitled to request from the counterparty or other persons having documents (information) concerning the activities of the taxpayer (tax collector, tax agent); these documents (information). The search for documents (information) relating to the activity of the taxpayer (tax collector, tax agent) may also be conducted when the tax audit material is considered on the basis of a decision of the head (Deputy head) of the tax authority for the appointment of additional tax control measures. 2. In the event that the tax authorities have a reasonable need to obtain information about a particular transaction outside the scope of the tax authorities, the official of the tax authority is entitled to request this information from the participants Transactions or other persons who have information about the transaction. 3. The Tax Authority, which conducts tax audits or other activities of tax control, sends a written request for the collection of documents (information) concerning the activities of the taxpayer (tax payer, tax collector) ), to the tax authority at the place of account of the person from whom the specified documents (information) are to be claimed. The instruction indicates that the tax control activity is required to submit documents (information) and, when seeking information about a particular transaction, information is also given, to be able to identify the deal. 4. Within five days from the date of receipt of the request, the tax authority at the place of accounting of the person from whom the documents (information) is exclaimed, sends a request for documents (information) to that person. A copy of the request for the discovery of documents (information) is attached to this request. 5. A person who has received a request for documents (information) shall execute it within five days of receipt, or at the same time, that he does not have the documents (information) claimed. If the documents claimed (information) cannot be submitted within the specified time period, the tax authority on the application of the person who has the documents is entitled to extend the deadline for the submission of these documents (information). The Claimed documents shall be submitted subject to the provisions set out in article 93, paragraph 2, of this Code. 6. The refusal of a person to represent the documents requested in the tax review or failure to submit them within the prescribed time-limits is recognized as a tax offence and is punishable under article 129-1 of this Code. 7. The procedure for the interaction of tax authorities in the execution of requests for documents is established by the federal executive authority responsible for monitoring and supervision of taxes and duties. "; 70) in article 94: (a) Paragraph 8 of the first paragraph should read: " 8. In cases where there are insufficient copies of the documents of the person under review to carry out the tax control activities and the tax authorities have reasonable grounds to believe that the original documents may be destroyed, concealed, corrected or replaced, The official of the tax authority is entitled to delete the original documents in the order provided for in this article. "; Sealed and signed by the tax payer (tax) agent, collection payer). If the taxpayer (tax agent, tax collector) refuses to be sealed or signed by the seized documents in the seizure report, a special mark is made in the seizure report. "; 71), article 100, amend to read: " Article 100. Decoration of the results of a tax check 1. According to the results of the field tax inspection within two months from the date of preparation of the certificate of the field tax inspection carried out by authorized officials of the tax authorities should be drafted in the prescribed form an act of tax check. In case of violations of tax laws and fees in the course of carrying out [ [ tax]] tax checks by officials of the tax authority conducting the check, an act of the tax audit shall be drawn up of the prescribed form within 10 days after the end of the caloray tax inspection. 2. The tax audit certificate shall be signed by the persons performing the check and by the person against whom the inspection was conducted (by its representative). The refusal of the person to whom the tax check was conducted or his representative to sign the act shall be recorded in the act of the tax audit. 3. The tax audit certificate specifies: 1) the date of the tax audit certificate. The date indicated is the date of signature of the act by the persons who carried out the inspection; 2) the full and abbreviation of the name, the name, the patronymic of the person under examination. If an organization is checked, the location of its distinct division, in addition to the name of the organization, shall indicate the full and abbreviated name of the distinct division and its location; 3) Name, patronymic of the persons who performed the inspection, their posts, indicating the name of the tax authority they represent; 4) the date and number of the decision of the head (deputy head) of the tax authority on the conduct of the tax audit (for outbound tax audit); 5) the date of submission to the tax authority of the tax declaration and other documents (for the internal tax audit); 6) a list of the documents submitted by the audited person in the tax audit; 7) the period for which check; 8) the tax name for which the tax check was performed; 9) the start date and end of the tax check; 10) address of the location of the organization or place of residence person; 11) information on tax control activities, Tax checks; 12) documented violations of tax laws and fees identified in the course of the audit or a record of the absence thereof; 13) conclusions and proposals In the event that the Code provides for liability for violations of the law on taxes and fees, the violations and references to the articles of this Code are verified. 4. The form and requirements for the preparation of the tax audit are established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 5. The tax audit shall be presented to the person under review, or to his or her representative under receipt or otherwise, indicating the date on which he or she was received by that person (his representative). In the case of a person who has been subject to verification, or if his or her representative declines to obtain an act of tax verification, this fact is reflected in the tax audit certificate, and the act of the tax audit is sent by post A letter at the location of the organization (separate unit) or place of residence of a natural person. In the case of an act of tax verification by mail, the date of delivery of the certificate is considered to be the sixth day from the date of dispatch of the registered letter. 6. The person against whom the tax audit was conducted (his representative), in case of disagreement with the facts set out in the act of the tax audit, as well as with the findings and proposals of the reviewers within 15 days of the receipt of the tax audit certificate shall be entitled to submit to the appropriate tax authority written objections to the said act in general or to its individual provisions. At the same time, the taxpayer is entitled to attach documents (certified copies thereof) to the tax authority, confirming the validity of its objections, or within the agreed time limit. "; 72) to supplement articles 100 to 1 , to read: " Article 100-1. The procedure for dealing with tax delicts 1. The cases of tax offences identified during the course of the tax or exit tax are dealt with in accordance with the procedure provided for in article 101 of the Code. 2. Cases of tax control tax offences detected in other activities (except for offences under articles 120, 122 and 123 of this Code) are dealt with in accordance with the procedure provided for in articles 101 to 4 of the present Code. Code. "; 73) Article 101 as follows: " Article 101. { \cs6\f1\cf6\lang1024 } Tax { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b The tax audit and other tax audit records, which revealed violations of the legislation on taxes and fees, as well as the written objections submitted by the auditee (its representative), should be are reviewed by the head (s) of the tax authority who carried out the tax audit, and the decision thereon shall be taken within 10 days from the expiry of the period specified in article 100, paragraph 6, of the present Code. The time limit may be extended, but not for more than one month. 2. The head (deputy head) of the sales tax authority shall notify the time and place of the review of the tax verification materials of the person against whom this check has been conducted. The person subject to the tax review shall be entitled to participate in the review process of the materials in person and/or through his or her representative. Non-appearance of a person who has been subject to a tax audit (his representative), duly notified of the time and place of the review of the tax review material, is not an obstacle to the consideration of the material Tax audit, unless the person's participation is recognized by the head (s) of the tax authority as mandatory for the consideration of these materials. 3. Before considering the merits of the tax audit material, the head (deputy head) of the tax authority should: 1) declare who reviews the case and the material for which the tax is subject to review; 2) Establish the presence of persons invited to participate in the examination. In the event of failure of these persons, the head (deputy head) of the tax authority shall determine whether the participants in the case are notified and decide to consider the materials of the tax audit in the absence of the persons concerned or on the deposit of the said review; 3), in the case of the representative of the person subject to the tax review, to examine the authority of that representative; 4) to explain to the persons involved in the procedure review, their rights and obligations; 5) to make a decision on The deposit of the deposit of a review of the tax verification material in the event of the absence of the person whose participation is required for consideration. 4. During the consideration of the materials of the tax audit, the act of the tax audit may be announced and, if necessary, other materials of the measures of the tax control, as well as the written objections of the person to whom the inspection was carried out. The absence of written objections shall not preclude the person (s) from giving his/her explanation at the stage of consideration of the tax audit. When reviewing the sales tax material, the evidence is examined. In the course of the review, a decision may be taken to attract, if necessary, the participation of a witness, expert or expert. 5. During the review of the tax audit materials, the head (deputy head) of the tax authority: 1) determines whether the person who has been subject to an act of tax verification has committed a violation of the law taxes and charges; 2) establishes whether the identified violations constitute a tax offence; (3) establishes whether there are grounds for holding a person accountable for the commission of a tax offence; 4) identifies the circumstances excluding the guilt of the person in the commission of the tax offence, or the circumstances mitigating or aggravating liability for the commission of a tax offence. 6. If it is necessary to obtain additional evidence to prove that violations of the law on taxes and fees have been committed, or if there are no such cases, the head (deputy head) of the tax authority may issue a decision on A period not exceeding one month, additional tax control activities. The decision on the appointment of additional tax control measures sets out the circumstances that led to the need for such additional activities, the time frame and the specific form of the exercise. Additional tax control activities may be carried out in accordance with articles 93 and 93-1 of the present Code, examination of a witness, expert examination. 7. According to the results of the review of the tax audit materials, the head (deputy head) of the tax authority decides: 1) on the prosecution of the tax offence; 2) to refuse Accountability for the commission of a tax offence. 8. The decision to prosecute the commission of a tax offence sets out the circumstances of the tax offence committed by the person involved in the liability as determined by the check, with reference to Documents and other evidence supporting these circumstances, the reasons given by the person in respect of whom the examination was conducted, in his or her defence, and the results of the examination of these arguments, the decision to bring the tax payer to tax liability for specific tax offences with an indication of the articles of the The Code providing for these offences and the penalties applicable. The decision on the prosecution of liability for the commission of a tax offence shall indicate the amount of the identified arrears and the corresponding penalties and the fine to be paid. The decision not to prosecute a tax offence sets out the circumstances that led to the refusal. In the decision not to prosecute tax offences, the amount of the arrears may be disclosed if the arrears were identified during the inspection and the amount of the corresponding penalties. In the decision to prosecute for the commission of a tax offence, or in the decision to refuse to hold a tax offence, the period of time during which the person is in respect of the tax offence shall be stated. The decision is open to appeal against the decision, the procedure for appealing the decision to a higher tax authority (higher official) and the name of the body, its location, and other necessary information. 9. The decision to prosecute the tax offence and the decision not to prosecute for committing a tax offence shall take effect 10 days from the date of service to the person (his representative), in respect of which a decision has been made. In case of an appeal against the decision of the tax authority in accordance with the procedure provided for in Article 101-2 of this Code, the decision shall enter into force on the date of its approval by the superior tax authority, in whole or in part. The person in respect of whom the decision is made shall be entitled to execute the decision in whole or in part before its entry into force. At the same time, the appeal does not deprive the person of the right to execute a decision that has not yet entered into force, in whole or in part. 10. The head of the tax authority is entitled to take responsibility for the commission of the tax offence or the decision not to prosecute for committing a tax offence. Take interim measures to ensure the enforcement of the said decision if there are reasonable grounds to believe that failure to do so may make it difficult or impossible to enforce such a decision and (or) Collection of the arrears, penalties and fines specified in the decision. To take interim measures, the head (deputy head) of the tax authority shall issue a decision that enters into force from the day of its issuance and in effect until the day of enforcement of the decision on the prosecution for tax Offences or decisions not to be held liable for the commission of a tax offence or until the day of cancellation of a decision by a higher tax authority or a court. The head (deputy head) of the tax authority is entitled to cancel the interim measure and up to the time indicated above. Security measures may be: 1) a prohibition on alienating a taxpayer's property without the consent of the tax authority. The prohibition on alienation in this subparagraph is made in succession to: immovable property, including non-production goods (works, services); Tools, securities, office space objects; other property, except for finished products, raw materials and materials; finished products, raw materials and materials. However, a prohibition on alienation (deposit) of the property of each subsequent group shall be applied in the event that the total value of the assets of previous groups, as determined by the accounting records, is less than the total amount of the claim, penalties and fines to be paid on the basis of a decision to prosecute a tax offence or a decision not to prosecute a tax offence; (2) suspension bank account transactions in accordance with the procedure established by article 76 of the Code. The suspension of transactions in the bank as a security measure may be applied only after the disposition of the disposition (s) of the property and, in the event of the aggregate value of such property, is prohibited accounting is less than the total amount of the under-arrears, foams and fines to be paid on the basis of a decision to prosecute a tax offence or a decision to refuse to be held liable for the commission of the offence. tax offence. The suspension of transactions on accounts in the bank is allowed in respect of the difference between the total amount of the arrears, the penalties and the fines specified in the decision to prosecute the tax offence or the decision to refuse Accountability for the commission of a tax offence and the value of property not subject to disposal (post-bond transfer) in accordance with subparagraph 1 of this paragraph. 11. At the request of the person subject to the decision to take interim measures of protection, the tax authority is entitled to substitute the security measures in paragraph 10 of this article with: 1) a bank guarantee that confirms that The bank undertakes to pay the amount specified in the decision on holding to account for the commission of the tax offence or the decision not to prosecute for committing a tax offence, the sum of the arrears, as well as the sum of the corresponding penalties and fines if these amounts are not paid by the principal the tax authority; 2) a security deposit on an organized securities market, or a pledge of other property in accordance with the procedure provided for in article 73 of this Code; 3) surety A person discharged in accordance with the procedure provided for in article 74 of this Code. 12. When a taxpayer is granted a sum to be paid to the Russian Federation's budget system on the basis of a decision to hold a tax offence or a decision not to prosecute For the commission of a tax offence, bank guarantee of the bank with the investment rating of the rating agency, approved by the Ministry of Finance of the Russian Federation, the tax authority is not entitled to refuse the taxpayer's position in the list. Replace the interim measures contained in this paragraph. 13. A copy of the decision to prosecute the tax offence or the decision not to prosecute the tax offence, as well as a copy of the decision to take interim measures and a copy of the decision The removal of the interim measures of protection shall be granted to the person against whom the decision is made, or to his or her representative under receipt or otherwise indicated by the date of receipt by the taxpayer of the relevant decision. 14. Failure by officials of tax authorities to comply with the requirements set forth in this Code may be a ground for cancelling the decision of a tax authority by a higher tax authority or a court. Violation of essential terms and conditions of the review of the tax review proceedings is a ground for cancelling the tax authority's decision by a higher tax authority or by a court Offences or decisions not to be held liable for the commission of a tax offence. Such essential conditions include the ability of the person to be examined to participate in the review process of the tax audit records in person and/or through his or her representative and to enable him/her to participate in the review process. the taxpayer to explain. Grounds for revocation of a specified decision of the tax authority by a higher tax authority or a court may otherwise be in breach of the review procedure of the tax verification material, unless such violations have resulted or could lead to Adoption by the head (deputy head) of the tax authority of an unlawful decision. 15. According to the identified tax authority, the violations for which the individuals or officials of the organizations are subject to administrative liability, the authorized official of the tax authority who carried out the examination shall draw up a protocol of an administrative offence within the limits of its competence. The investigation of these offences and the imposition of administrative penalties on individuals and officials of the organizations responsible for their perpetration shall be dealt with in accordance with the law on administrative offences. 16. The provisions set out in this article shall also apply to fees and tax payers. "; 74) Article 101-1 to recognize no force; 75) to supplement Article 101-2 as follows: " Article 101-2. { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b infractions 1. A decision on the prosecution of a tax offence or a decision not to prosecute for the commission of a tax offence can be appealed to a higher tax authority in the order determined by the tax authorities. of this article. The procedure for the examination of a complaint by a higher tax authority and a decision thereon shall be determined in the manner provided for in articles 139 to 141 of this Code, subject to the provisions set out in this article. 2. The decision to prosecute for the commission of a tax offence or the decision not to prosecute for the commission of a tax offence, which has not entered into force, can be appealed in the appeal order by way of filing an appeal. If the higher tax authority considering an appeal does not rescu the decision of the lower tax authority, the decision of the lower tax authority shall enter into force on the date of its approval by the higher tax authority. If the higher tax authority considering the appeal changes the decision of the lower tax authority, the decision of the lower tax authority, taking into account the changes made, becomes effective from the date of adoption a decision by a higher tax authority. 3. The decision to prosecute the tax offence or the decision not to prosecute for a tax offence, which has not been appealed on appeal, may to be appealed to a higher tax authority. 4. At the request of the person appealing the decision of the tax authority, the higher tax authority has the right to suspend execution of the appealed decision. 5. The decision to prosecute for the commission of a tax offence or a decision not to prosecute for the commission of a tax offence can be appealed in the courts only after appeal against this decision to a higher tax authority. In the event of an appeal against such a decision, the court shall have a time limit on the date on which the judgement has been made known of the person's entry into force. "; 76) to supplement articles 101 to 3 of the following Content: " Article 101-3. Execution of a tax authority's decision Accountability for Tax Offences or the Failure to prosecute infractions 1. The decision to prosecute for the commission of a tax offence or a decision not to prosecute for the commission of a tax offence is enforceable from the day of its entry into force. 2. The tax authority that issued the decision shall be responsible for the application of the relevant decision. If a complaint is considered by a higher tax authority on appeal, the relevant decision shall be transmitted to the tax authority which issued the original decision within three days of the entry into force of the relevant decision. solutions. 3. On the basis of the decision taken by the person in respect of whom a decision has been made on the prosecution of a tax offence or a decision not to prosecute for the commission of a tax offence, shall be sent, in accordance with article 69 of the present Code, to the requirement of payment of a tax (fee) corresponding to a penalty, as well as a fine if the person is prosecuted for a tax offence. "; 77) to supplement Article 101-4: " Article 101-4. Production in the case of the envisaged Code of Tax Offences 1. When finding evidence of tax offences under this Code (excluding tax offences under articles 120, 122 and 123 of this Code), the official of the tax authority must (e) Be drafted in the prescribed form and signed by that official and by the perpetrator of such a tax offence. The refusal of a person who has committed a tax offence to sign the act shall be signed in that act. 2. The act should identify documented violations of the legislation on taxes and fees, as well as the findings and proposals of the official who detected violations of the law on taxes and fees, to address the identified cases Violations and the application of sanctions for tax offences. 3. The form of the act and the requirements for its preparation shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 4. The act shall be handed to the person who has committed the tax offence under the receipt or shall be transmitted in another manner showing the date of receipt. If the person in question evades the receipt of the said act, the official of the tax authority shall make a corresponding mark in the act and the act shall be sent by mail to that person by registered mail. In the event that the said act is sent by mail, the date of delivery of the act shall be considered as the sixth day of the date of delivery. 5. A person who has committed a tax offence has the right, in case of disagreement with the facts set forth in the act, as well as with the conclusions and proposals of the official who detected the fact of the tax offence, within 10 days of the receipt of the act in the appropriate tax authority, written objections to the act in general or to its individual provisions. In so doing, the person is entitled to attach documents (certified copies thereof) to the tax authority confirming the validity of the objections. 6. After the expiry of the period specified in paragraph 5 of this article, the head (deputy head) of the tax authority shall review the act in which the violations of the law on taxes and duties, as well as documents and documents, are recorded within 10 days. Material submitted by a person who has committed a tax offence. 7. The act shall be considered in the presence of the person or his representative held accountable. The time and place of consideration of the act shall notify the person who has committed the violation of the legislation on taxes and fees in advance. Failure of a duly notified person to be held responsible for the commission of a tax offence, or his representative, does not preclude the head (s) of the tax authority from considering the act in the absence of this faces. When the act is considered, the act may be made public, other materials of the activities of the tax control, as well as the written objections of the person held responsible for the commission of the tax offence. The absence of written objections shall not preclude that person from giving his or her explanation at the stage of the consideration of the act. When an act is considered, the explanations of the person held responsible are examined by other evidence. In the course of the examination of the act and other materials of the activities of the tax control, it may be decided to attract a witness, expert, expert, if necessary. In the course of the review of the act and other materials, the head (deputy head) of the tax authority: 1) determines whether the person against whom the act was drafted was subject to tax violations and tollda; (2) determines whether the identified violations of the tax offences contained in this Code; 3) establish whether there is a basis for the inclusion of the person against whom an act has been drawn up, liability for tax offence; 4) Identify circumstances that exclude the guilt of a person in the commission of a tax offence, or circumstances mitigating or aggravating liability for the commission of a tax offence. 8. As a result of the review of the act and the documents and materials attached to it, the head (deputy head) of the tax authority decides: 1) to bring a person to account for a tax offence; 2) the refusal to hold a person to account for a tax offence. 9. The decision to hold the person responsible for the violation of the legislation on taxes and duties sets out the circumstances of the offence, the documents and other information which confirm the circumstances, the reasons given the person held responsible in his or her defence, and the results of the examination of these arguments, the decision to hold the person accountable for specific tax offences, including the articles of this Code providing for liability The offences committed and the penalties applied. The decision to prosecute a tax offence specifies the period within which a person against whom the decision has been made shall have the right to appeal the decision, the procedure for appealing the decision in A superior tax authority (a higher official) and the name of the authority, place of residence, other necessary information. 10. On the basis of the decision to hold a person to account for the violation of the legislation on taxes and charges, the person is required to pay a penalty and a fine. (Spconsumed by Federal Law of 23.07.2013) N 248 FZ) 12. Failure by officials of tax authorities to comply with the requirements set forth in this Code may be a ground for cancelling the decision of a tax authority by a higher tax authority or a court. A violation of the essential terms of the procedure for considering the act and other materials of the tax control measures is a reason for cancelling the decision of the tax authority by a higher tax authority or a court. Such essential conditions include the ability of the person against whom an act has been made to participate in the review process in person and/or through his representative, and to ensure that the person is able to present Explain. Grounds for cancelling the decision of a tax authority by a higher tax authority or a court may be other violations of the proceedings, unless such violations have resulted or could lead to the wrong solutions. 13. According to the tax authorities ' violations of the legislation on taxes and charges for which persons are subject to administrative liability, the authorized official of the tax authority prepares the administrative protocol Offences. The review of these offences and the application of administrative sanctions against the perpetrators are carried out by tax authorities under the law on administrative offences. "; 78) Article 103: a) in paragraph 1 of the words "taxpayer, tax payer, tax agent, or" to replace the words "verified persons,"; b) in paragraphs 3 and 4 of the word "taxpayer, tax agent, or" to be replaced by words "verified persons,"; 79) Article 103-1 to declare invalid; 80) in article 104: a) in paragraph 1: the first paragraph should read: " 1. After the decision to prosecute the tax offence of a person other than an individual entrepreneor, or in other cases where the extrajudicial enforcement of tax penalties is not permitted, The relevant tax authority shall apply to the court for the recovery of the person involved in the tax offence, the tax sanction established by this Code. "; the words "to the taxpayer (other person)" shall be replaced by the words " to be held liable for the commission of a tax offence, "; in the third paragraph," the taxpayer (other person) refused "to replace" the person held liable for the commission of the tax offence, declined "; b) in paragraph 4, the word" taxpayer "to delete; 81), article 105, paragraph 3, should be supplemented with the following paragraph: " Enforcement of court decisions on the collection of tax penalties with a legal effect organizations that are open to personal accounts shall be made in the order, In the Russian Federation's budget legislation. "; 82) in article 107: (a) in paragraph 1, replace" Chapter 16 "with" Chapters 16 and 18 "; b) in paragraph 2 of the word" tax liability "should be replaced by" tax liability ". In the words "responsibility for tax offences"; 83) in article 108, paragraph 5, the word "taxpayer" should be replaced by the word "person" after the word "pay", after the word "tax", after the word "tax", add "(fee)", second sentence delete; 84) in article 111, paragraph 1: (a) Subparagraph 3 (3) should read: " 3) by the taxpayer (tax payer, tax agent) written explanation of the calculation, payment of the tax (fee) or other application issues Legislation on taxes and fees, data to him or to an uncertain circle of persons in the financial, tax or other authorized body (authorized by the official of that body) within its competence (indicated by the law) circumstances shall be established upon the availability of a relevant document of that body, The meaning and content of the tax period in which the tax offence was committed, regardless of the date of the publication of the document). This sub-paragraph does not apply if the written explanations are based on incomplete or inaccurate information provided by the taxpayer (tax collector, tax agent); "; b) to supplement subparagraph (4) reading: "4) other circumstances which may be recognized by a court or a tax authority dealing with a case excluding the guilt of a person in the commission of a tax offence."; 85) 112: a) to add the following to sub-paragraph 1 (2) Content: "2-1) a severe physical condition of a natural person charged with the commission of a tax offence;"; b the application of the tax sanction "to exclude; in) in paragraph 4 of the words" to apply sanctions for tax offences in the manner prescribed by article 114 of this Code "should be replaced by the words" in the application of tax sanctions "; 86) in article 113: (a) in the name of the word "Age" to read "Statute of limitations"; b), first paragraph 1 after the words "this offence," is supplemented by the words "and until the time the decision is made to bring to justice"; in), add the following sentence: " 1-1. The term of the statute of limitations is suspended if the person held responsible for the tax offence has been actively opposed to the offsite tax inspection, which has become an insurmountable obstacle for her OF THE PRESIDENT OF THE RUSSIAN FEDERATION The period of limitation of prosecution shall be deemed to have been suspended from the date of the drafting of the act referred to in article 91, paragraph 3, of the present Code. In this case, the period of limitation of prosecution shall be renewed from the day when the circumstances preventing the retreats of the tax inspection have ceased and a decision has been made to resume the retreats. "; 87) in article 114: (a) in paragraph 2, replace "chapters 16 and 18" with "chapters 16 and 18"; b) in paragraph 3 of the word "Chapter 16" and the words "for the commission of a tax offence", delete; , paragraph 6 Amend the text as follows: " 6. The amount of the fine levied on the taxpayer, tax collector or tax agent for the tax offence, which has resulted in tax arrears (fee), shall be transferred from the accounts of the taxpayer, the collecting payer, or The tax agent is only after the full amount of this amount of debt and corresponding penalties in the order of priority established by the civil legislation of the Russian Federation. "; , paragraph 7, shall be declared invalid; 88) in article 115: (a) the name to be given in the following editions: " Article 115. The statute of limitations for fines "; b), paragraph 1, should read: " 1. The tax authorities may apply to the court for the recovery of fines from the organization and individual entrepreneor in the order and time provided for in articles 46 and 47 of this Code, from an individual who is not an individual. In accordance with article 48 of the Code of Criminal Procedure, article 48 of the Code of Criminal Procedure states that: The claim for a fine against the organization or individual entrepreneor in the cases referred to in article 45, paragraph 2, paragraphs 1 to 3 of this Code may be filed by a tax authority within six months after the The expiry of the payment of the fine. The time limit for filing the claim may be restored by the court. "; 89) in article 116: (a), in paragraph 1, the words" Article 83 of this Code "shall be replaced by the words" this Code "; (b) In paragraph 2, replace the words "article 83 of this Code" with the words "the present Code", replace the words "90 days" with the words "90 calendar days"; 90) (Spraumed by Federal Law 27 July 2010 N 229-FZ) 91) in Article 122: (a) the name to be supplemented by the word "(fee)"; b) in paragraph 1: paragraph 1 after the word "tax"; in paragraph 2 "unpaid tax amount (tax)" be replaced with the words "unpaid tax amount (fee)"; 92) in paragraph 1 of Article 3, paragraph 1, of the word "unpaid"; "(tax agent)" to be replaced by " (tax payer, tax "; 93) in article 128, the word" entails "is replaced by the word" entails "; 94) chapter 16 is supplemented by article 129-2, as follows: " Article 129-2. { \cs6\f1\cf6\lang1024 } Business { \cs6\f1\cf6\lang1024 } { \b } } { \b Violation of the registration procedures established by this Code in the taxation authorities of gaming tables, slot machines, registers of totalizers, betting offices, bookmaker offices, or how the number of changes in the number of named objects is registered- Penalization of a fine in three times the amount of the gambling tax rate established for the corresponding tax object. 2. The same acts, committed more than once,- shall be liable to fine a fine of six times the gambling tax rate fixed for the relevant tax object. "; 95) Article 130 In paragraph 4 of article 131, paragraph 4, of the Russian Federation, the words "federal budget of the Russian Federation" should be replaced by the words "federal budget"; 97) in article 132: (a), paragraph 1, paragraph 1, should read as follows: " 1. Opening by the bank of an account of the organization, an individual entrepreneu, a notary engaged in private practice, or a lawyer who established a lawyer's office, without presenting the certificate (s) for registration in the tax and the opening of an account, if the bank has a decision by the tax authority to suspend transactions on the account of that person. "; (b) in the first paragraph of paragraph 2, replace the words" by the organization or individual entrepreneor " with the words " an organization, an individual entrepreneor, a notary public In practice, or to a lawyer who established a lawyer's office, "; 98) in article 133: (a) in the name of the word" tax or fee "should be replaced by the words" tax (fee) "; b) in paragraph 1: in the first paragraph of the paragraph "tax or fee" to be replaced by "tax (fee)"; , in the second word "penalties", replace "fine", after "each" with "calendar"; 99) in the first paragraph of article 134, the word "their" should be replaced by "it"; Replace the words "budget (extrabudgetary)" with the words "the Russian budget system". Federation "; 100) in article 135: (a) in the name of the word" recovery "should be replaced by the words" the instructions of the tax authority "; b) in paragraph 1: in the first word of the word" decisions " should be replaced In the words "errand", replace the word "enumeration" with the words "and the fine"; , in the second word, replace the word "penalty" with the word "fine" after the word "each" with the word "calendar"; in) in the first paragraph Paragraph (2) the word "cash" deleted; 101) Article 135-1 Amend the text as follows: " Article 135-1. Failure by a bank of certificates (statements) for operations and accounts to the tax authority Failure of the bank to submit certificates (statements) on transactions and accounts to a tax authority in accordance with article 86, paragraph 2, of this Code- distractions a fine of 10,000 roubles. "; 102) in article 136: (a) in the first word" in articles 132-134 "replaced by the words" in articles 132-135-1 "; b) part two of the word" no. " power; 103) in the first paragraph of article 137 " Every taxpayer or tax The agent has the right to appeal "to replace the words" Every person has the right to appeal ", the words" the taxpayer or the tax agent "is replaced by" this person ", the word" they "is replaced by" his "; 104) in article 138: (a) paragraph Second paragraph 1, in addition to the words ", unless otherwise provided for in Article 101-2 of this Code"; b), supplement paragraph 3 as follows: " 3. In the event of an appeal against the acts of the tax authorities, the actions of their officials to the court on the application of the taxpayer (tax payer, tax agent), the execution of the acts complained of, the action complained of may be suspended by the court in order, OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the case of appeals against acts of tax authorities, actions of their officials to a higher tax authority on the application of the taxpayer (tax payer, tax agent) execution of the appealed acts, the commission of the acts complained of may to be suspended by a decision of a superior tax authority. "; 105) in article 139: (a) in paragraph 2: in the first paragraph of the words" this article "is replaced by the words" this Code ", the words" the taxpayer has recognized or was meant to be "replaced by" the person knew or should have been "; add the following paragraphs: " Appeal against the decision of the tax authority to prosecute the commission of a tax offence or a decision not to prosecute for committing The tax offence is filed prior to the date of entry into force of the contested decision. Complaint against the tax authority's decision to bring to justice the tax offence or the decision not to prosecute for the commission of a tax offence, which is not was appealed on appeal, filed within one year of the decision complained of. "; b) in paragraph 3: the first addition to the words" unless otherwise specified by this paragraph "; add the following paragraph: A complaint against the relevant decision of the tax authority is filed in the tax authority that issued the decision, which is obliged to send it with all the material to a higher tax authority within three days of the receipt of the said complaint. "; 106) in article 140: a) in paragraph 1, the word "taxpayer" and the words "no later than one month from the date of its receipt", delete; (b) in paragraph 2: in subparagraph 2 of the word "taxpayer" delete; add the following paragraphs to the following: review of the appeal against the decision by a higher tax authority to the right: 1) leave the decision of the tax authority unchanged, and the complaint-without satisfaction; 2) to revoke or modify the decision of the tax authority in full or in the case of a new decision; 3) to cancel the decision of the tax authority and to terminate the case. "; , paragraph 3, amend the text to read: " 3. The decision of the tax authority (official) on the complaint is taken within one month of receipt. The period may be extended by the head (deputy head) of the tax authority to receive the documents (information) necessary for the consideration of the complaint from the lower tax authorities, but not for more than 15 days. The decision taken within three days from the date of its adoption shall be communicated in writing to the complainant. ". Article 2 Article 2 Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, art. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3429; N 49, sect. 4564; N 53, st. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; N 52, sect. 5138; 2003, N 1, est. 2, 5, 6, 11; N 23, st. 2174; N 28, st. 2886; N 46, st. 4435, 4443; N 50, sect. 4849; 2004, N 15, sect. 1342; N 27, est. 2711, 2713; N 30, est. 3088; N 31, st. 3231; N 34, st. 3524; N 35, sect. 3607; N 41, est. 3994; N 45, sect. 4377; 2005, N 1, st. 9, 29, 30; N 23, st. 2201; N 24, est. 2312; N 27, sect. 2707; N 30, sect. 3101, 3112, 3118, 3128, 3129, 3130; N 50, sect. 5249; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 1065; N 12, est. 1233) The following changes: 1) in article 149, paragraph 3: (a) in subparagraph 14 of the word "provision of services by counsel, and" delete; b), subparagraph 15-1; Federal Law of 27.11.2010 N 306-FZ) 3) in article 161, paragraph 6, the words "45 days" should be replaced with "45 calendar days"; 4), article 163 should read as follows: " Article 163. Fiscal Period The tax period (including tax payers acting as tax agents) is set as a quarter. "; 5) in article 165: (a) in paragraph 4 For the words "30 days", replace the words "30 calendar days"; (b) in the first paragraph of paragraph 9, replace "180 days" by "180 calendar days"; in), in paragraph 13, subparagraph 13, replace the words "45 days" with the words "45 calendar days". days "; 6) in article 167: a) in paragraph 9: in Paragraph 1, last day of the month, replace the words "the last number of the quarter"; , in the second word "181 day", replace the words "181 calendar day"; b) in the second paragraph 9-1 of the word "45 days" With the words "45 calendar days"; in paragraph 10, last day of the month, replace the words "the last day of the month" with the words "five days" in article 168, paragraph 3, of the word "five calendar days"; 8, paragraph 6 article 174, to declare void; 9) Article 176, set out in the following editions: " Article 176. The tax refund order 1. In the event that tax deductions exceed the total amount of tax calculated on the basis of transactions recognized by the tax object, in accordance with article 146, paragraph 1, subparagraphs 1-3, of this Code, to be refunded (set-off, return) to the taxpayer in accordance with the provisions of this article. After the tax declaration is submitted by the taxpayer, the tax authority verifies the validity of the amount of the tax claimed for compensation in the conduct of the calorical tax review in accordance with the procedure established by article 88 of this Code. 2. Upon completion of the inspection, the tax authority is required to make a decision within seven days if no violations of the legislation on taxes and fees have been found in the course of the calor-based tax audit. 3. In the case of violations of tax laws and taxes, the authorized officials of the tax authorities must carry out an act of tax audit in accordance with article 100 of the tax authorities. Code. The Act and other material of the ameral tax audit, which revealed violations of the legislation on taxes and fees, and the objections submitted by the taxpayer (its representative), should be considered The head (s) of the tax authority who conducted the tax audit and the decision thereon shall be decided in accordance with article 101 of the present Code. As a result of the review of the materials of the Cameral tax audit, the head (deputy head) of the tax authority decides to hold the taxpayer accountable for the commission of the tax offence, or the refusal to hold the taxpayer accountable for the commission of a tax offence. At the same time, a decision is made to reimburse (in whole or in part) the amount of the tax claimed or the decision not to refund the amount of the tax claimed. 4. If the taxpayer has a tax under the tax, other federal taxes, a debt on the appropriate penalties and (or) fines to be paid or recovered in the cases provided for by this Code, the tax authority shall be paid independently offsets the amount of the tax to be refunded to cover the reported arrears and penalties and/or fines. 5. In the event that the tax authority has decided to recover the tax amount (in whole or in part) in the case of a tax shortfall between the date of submission of the declaration and the date of reimbursement and not exceeding the amount, (a) The need for compensation in the amount of a claim is not compensable. 6. If the taxpayer is absent from the tax, other federal taxes, the arrears of the relevant penalties and (or) the fines to be paid or recovered in the cases provided for in this Code, the amount of the tax payable in respect of The decision of the tax authority is returned on the application of the taxpayer to the bank account he specified. If there is a written statement from the taxpayer, the amounts to be returned may be transferred to the payment of pending tax payments or other federal taxes. 7. The decision to set off (return) the amount of the tax shall be taken by the tax authority at the same time as the decision on the reimbursement of the amount of the tax (in whole or in part). 8. The refund of the tax amount on the basis of a decision on the return is subject to the tax authority to the territorial entity of the Federal Treasury the day after the tax authority's adoption of the decision. Territorial body of the Federal Treasury, within five days of receipt of the specified order, shall return to the taxpayer the amount of the tax in accordance with the budgetary laws of the Russian Federation and within the same period notifies the tax authority of the return date and amount of cash returned to the taxpayer. 9. The tax authority is obliged to inform the taxpayer in writing of the decision on compensation (in whole or in part), the decision taken to set off (refund) the amount of the tax to be reimbursed, or the refusal of compensation within five days from Adoption of the agenda. The specified message may be transmitted to the head of the organization, to the individual entrepreneor, to their representatives personally under the receipt or other means confirming the fact and date of receipt. 10. In case of violation of the terms of return of the tax, from the 12th day after the completion of the tax review, which resulted in the award of compensation (full or partial) of the amount of the tax, interest is calculated on the basis of the rate Refinancing of the Central Bank of the Russian Federation. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation in effect on the days of violation of the period of compensation. 11. If the interest paid to the taxpayer stipulated in paragraph 10 of this article is not fully paid to the taxpayer, the tax authority shall decide to return the remaining amount of interest calculated on the basis of the effective date of return. the taxpayer the amount of the tax to be reimbursed, within three days from the date of receipt of the notification to the territorial entity of the Federal Treasury on the date of return and the amount of money returned to the taxpayer. The refund of the remaining interest amount issued on the basis of a decision of the tax authority on the return of this amount shall be sent by the tax authority within the period fixed by paragraph 8 of this article to the territorial authority of the Federal Treasury to implement the return. "; 10) in article 179-1: (a) in paragraph 4 of paragraph 4, the words" 30 days "should be replaced by the words" 30 calendar days "; b) in paragraph 6 of paragraph 5 of the words" three workers (d) Replace "three days" by "three days"; 11) in article 179-2: a) In paragraph 4 of paragraph 4, replace the words "30 days" with the words "30 calendar days"; b) in paragraph 5 of paragraph 5 of the word "three working days", replace the words "three days"; (12) Article 197-1 to declare lapd; 13) In the first paragraph of article 198, first paragraph 7, the words "180 days" should be replaced by "180 calendar days"; 14) in article 207: (a) the word "Taxpayers" shall be replaced by the words " 1. Taxpayers "; b) add to paragraphs 2 and 3 as follows: " 2. The tax resident is deemed to be a natural person who, in fact, has been in the Russian Federation for at least 183 calendar days for the next 12 consecutive months. The period of physical person in the Russian Federation shall not be interrupted during the period of his or her departure from the Russian Federation for short-term (less than six months) medical treatment or training. 3. Regardless of the actual time spent in the Russian Federation, the Russian Federation tax residents recognize Russian military personnel serving abroad, as well as employees of State and local government bodies. Self-management, seconded to work outside the Russian Federation. "; 15) in paragraph 1 of article 226: (a) in the first paragraph of the words" individual entrepreneurs and "shall be replaced by" individual entrepreneurs, notaries, private practice, lawyers who have established lawyers Cabinet and "; b) the second paragraph should read: " The persons referred to in the first paragraph of this paragraph are referred to in this chapter as tax agents. "; 16) in article 227: a) in the words "individual entrepreneurs and other persons engaged in private practice" should be replaced by "individual categories of natural persons"; (b) in paragraph 1, subparagraph 2, the words "private notaries" should be replaced by the words "private notaries". "notaries engaged in private practice, lawyers who have established lawyers ' offices"; 17) (Spconsumed out-Federal Law dated 27.07.2010. N 229-FZ 18) in paragraph 3, third paragraph 3 of article 229, replace "15 days" with "15 calendar days"; 19) (Spaced by Federal Law dated 24.07.2009 N 213-FZ) 20) (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 21) (Federal Act of 24.07.2009) N 213-FZ) 22) (Spspent force-Federal Law of 24.07.2009 N 213-FZ) 23) (Federal Act of 24.07.2009) N 213-FZ) 24) in paragraph 17 of part two of article 255, replace the words "for the calendar days"; 25) in article 265, paragraph 1 (15), of the words "including related" to be replaced by the words "including services related to the sale of foreign currency in the collection of taxes, fees, penalties and fines in the manner provided for in article 46 of this Code,"; 26) in article 266: (a), in paragraph 3, replace "last day" with with the words "last number"; b) in paragraph 4: in the paragraph of the first word "last day" shall be replaced by the words "last number"; in subparagraph (1), replace "90 days" with "90 calendar days"; in subparagraph 2, replace "45 to 90 days" with "45 to 90 calendar days"; 27) in article 267, paragraph 3, replace the words "last day" with the words "the last day"; 28) in article 269 (2): (a) in the first and third words of the last day read "last day"; b) in paragraph 5 of the word "tax credit", delete; 29) in article 271: (a) In paragraph 4, subparagraph 7, the words "last day" should be replaced by the words "the last day"; in paragraph 8, replace the words "last day" with the words "the last day"; (30) in article 272: (a) in paragraphs 3 and 6 of paragraph 7 Replace the words "the last day" with the words "the last day"; in paragraph 10, replace the words "the last day" with the words "the last day"; 31) in paragraph 6 of article 277, replace the words "45 days" with the words "45 calendar days"; 32) (Spaced by Federal Law dated 20 April 2014. N 81-FZ) 33) in paragraph 4 of Article 280 of the word "number of days" should be replaced by "the number of calendar days"; 34) in paragraph 4, paragraph 6 of Article 282 of the word "30 days", replace "30 days" with "30 calendar days". days "; 35) in paragraph 5, paragraph 1, of article 287, the words" to pay tax on the tax "shall be replaced by the words" in the payment of tax on the basis of the next reporting (tax) "; 36) in article 289, paragraph 3, the words" 28 days " Replace the words "28 calendar days"; 37) in paragraph 3 of article 292 of the last day "shall be replaced by the words" last number "; 38) in article 307, paragraph 7, of the words" to the budget, tax, amount of the tax payable by that organization to the budget, which lists the amount of the withholding tax "to be replaced by the words" in of the Russian Federation's budget system to the relevant account of the Federal Treasury, the tax, the amount of the tax to be paid by that organization ", the words" in accordance with this Code of Return "should be replaced with the word" return ", in the words "in the manner provided for in article 78 of this Code"; 39) Article 308: (a) In the fourth paragraph of paragraph 2, the words "30 days" should be replaced by "30 calendar days"; (b) in the first paragraph of paragraph 4, the words "90 days" shall be replaced by the words "90 calendar days"; 40) in article 312, paragraph 2: (a) In the fourth paragraph, replace the words "in the budgetary system of the Russian Federation to the appropriate account of the Federal Treasury"; b) in paragraph 7 of the word " in the currency in which the tax was withheld and are listed in the budget by the tax agent, within one month from the date of "replace by words" in currency of the Russian Federation after ", to supplement the words" in the manner provided for in article 78 of the present Code "; (41) in the fourth paragraph of article 324, paragraph 2, replace the words" the last day "with the words" the last number "; 42) in paragraph 3. Art. 324-1: a) In the second word, replace "last day" with "last day"; b) in the third word "last working day" replace "last day" with "last day"; 43) in article 328: a) In paragraph 2, replace the words "the last day" with the words "the last number"; (b) In the first paragraph of paragraph 7, replace "last day" with "last day"; 44) in Parts 4 and 5 of Article 331, replace "last day" with "last day"; 45) (spent Federal Law of 02.05.2015 N 112-FZ ) 46) in article 333-34, paragraph 1, the word "workers" delete; 47) in article 333-40: (a) in paragraph 3, paragraph 3, of the words "from the budget to which the overpayment has been made" should be deleted; (b) Paragraph 5 should be replaced by the words "30 days" in article 335, paragraph 1, of the words "30 days"; 49), in article 345, paragraph 2, the words "the last day" should be replaced by the words "the last day"; 50) in the third paragraph of article 346-3 of the phrase " within thirty days of expiry "to be replaced by the words" within one month after the expiry of the reporting period (tax) period "; 51) paragraph 2 (9) of article 346-5, supplemented by the words", including those related to foreign currency sales the collection, collection, penalty and fine in the manner prescribed by article 46 of this Code; 52), in the second paragraph of article 346-9, paragraph 2, the words "25 days" shall be replaced by the words "25 calendar days"; 53) in paragraph 2, subparagraph 1 Article 346-10 replace "25 days" with "25 calendar days"; 54) in Article 346-12, paragraph 3, paragraph 3, of the words "private notaries" substitute "notaries engaged in private practice"; Collection of tax, collection, penalties and fines from the property of the taxpayer in the manner provided for in article 46 of this Code; 56) in article 346-17, paragraph 2, of article 346-17, the words "last day" shall be replaced by the words "the last number"; 57) (Spated out-Federal Law from 22.07.2008 N 155-FZ) 58) (Spconsumed by Federal Law of 25.06.2012 N 94-F) 59) In paragraph 5 of Article 346-37, replace "all days" by "for all calendar days"; 60) in paragraph 12, paragraph 12, of Article 346-38, the words "last day" shall be replaced by the words "the last day"; 61) in article 346-39, paragraph 4, replace the words "every day" with the words "for each calendar day"; 62) in article 366: (a) in paragraphs 2, 3 and 6, the word "workers" should be deleted; (b) paragraph 7 was deleted a force; 63) in paragraph 2 of article 386, replace the words "30 days" with the words " 30 days days ". Article 3 To make the Law of the Russian Federation of 21 March 1991 N 943-I " On taxation authorities of the Russian Federation " (Statements were made by the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, sect. 492; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 33, Art. 1912; N 34, sect. 1966; 1993, N 12, st. 429; Legislative Assembly of the Russian Federation, 1996, No. 2964; 1997, N 47, sect. 5341; 1999, N 28, 3484; 2002, N 1, st. 2; N 22, Text 2026; 2003, N 21, sect. 1957; 2004, 27, sect. 2711; 2005, N 30, sect. 3101) The following changes: 1) Article 1 should be redrafted to read: " Article 1. Tax authorities of the Russian Federation (hereinafter referred to as the tax authorities)-a unified system for monitoring compliance with the legislation on taxes and fees, the correctness of the calculation, completeness and timeliness of the introduction of taxes to the Russian Federation's budget system OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION The turnover of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and the observance of the currency legislation of the Russian Federation within the competence of tax authorities. "; In the words "control and supervision"; 3), article 3 should read as follows: " Article 3. The tax authorities in their activities are governed by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, this Act and other legislative acts. OF THE PRESIDENT OF THE RUSSIAN FEDERATION organs of the executive branch The constituent entities of the Russian Federation and local governments, within their competence in matters of taxes and duties. "; 4), shall be worded as follows: " Article 6. The main tasks of the tax authorities are to control the observance of the legislation on taxes and fees, for the correctness, completeness and timeliness of introduction of taxes and fees in the Russian budget system, and in cases, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Control of the production and turnover of ethyl alcohol, alcohol-containing, of alcohol and tobacco, foreign exchange control exercised in accordance with the currency legislation of the Russian Federation and the regulatory legal acts of the foreign exchange authorities and this Law. " 5) in Article 7: (a) Paragraph 1 of paragraph 1 should read: " 1. In the cases and procedures provided for in the legislation of the Russian Federation, the State authorities and local authorities, organizations, citizens of the Russian Federation, foreign citizens and stateless persons (hereinafter referred to as "bodies, organizations and citizens") of checking documents relating to the calculation and payment of mandatory payments other than taxes or fees, penalties, fines provided for in the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION (b) Paragraph 3 should read as follows: " 3. To carry out tax control by means of tax audits, as well as in other forms provided by the Tax Code of the Russian Federation. "; in), supplement paragraph 3-1 as follows: " 3-1. In order to exercise tax control, inspect (survey) production, storage, trade and other premises and territories used by organizations and citizens to extract income or related objects In accordance with the procedure established by the Tax Code of the Russian Federation. "; In accordance with the relevant legislation of the Russian Federation, in the exercise of their powers, the production, storage, trade and other premises of the organizations and citizens shall be carried out. 5. Require the managers and other officials of the audited organizations, as well as citizens, to address the identified violations of the legislation on taxes and charges, breaches relating to the calculation and payment of other mandatory payments to the budget. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6. In accordance with the procedure provided by the Tax Code of the Russian Federation, to suspend taxpayers, tax payers and tax agents in banks and to seize taxpayers ' property, tax payers and tax payers agents. 7. In the cases and in the manner prescribed by the Tax Code of the Russian Federation, the seizure of documents indicating the commission of tax offences. "; d) in paragraph 8, the word" authorities, " delete; e) in In paragraph 9, the words "on taxes" should be deleted, after the word "penalties" to be supplemented by the words "as well as penalties"; (10), paragraph 10 should be deleted; (11) should read: " 11. To institute legal proceedings in court and arbitral tribunal: to liquidate any organizational and legal form on the grounds established by the law of the Russian Federation; Registration of a legal entity or State registration of a natural person as an individual entreprene; to declare transactions invalid and to recover the State of all such transactions. "; and) Paragraph 13 to be declared redundant; to) (Overtaken by the Federal Law of 02.04.2014). N 52-FZ) 6) in Article 8 after the digits "1-7" to add ", 15", word "superiers" to "managers"; 7) Article 10 should read: Article 10. In the process of monitoring compliance with the legislation on taxes and duties, tax authorities carry out duties under the Tax Code of the Russian Federation and other federal laws. "; 8) Article 11 of article 13, which has no effect on article 13, shall be declared null and void; 10), article 14 is supplemented by the words "and other federal laws". Article 4 Article 6 (1) of the Federal Law of 15 December 2001 N 167-FZ " On mandatory pension OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4832) The following changes: 1) to add ", notaries engaged in private practice"; 2) in paragraph 8 of the word "private practice notaries" to be deleted. Article 5 (Spconsumed by force-Federal Law of 29.11.2010 N 326-FZ) Article 6 1. From the date of the entry into force of this Federal Law as invalid: 1) paragraphs 5 and 6 of Article 1 of the Law of the Russian Federation 2) Federal Act of 13 June 1996 No. 67-FZ "On amendments and additions to article 11 of the RSFSR Act" on the State Russian Federation Tax Service (Legislative Assembly of the Russian Federation, 1996, N 25, art. 2958); 3) paragraphs 10 and 11 of paragraph 5 and article 1, paragraph 8, of the Federal Act of 8 July 1999 N 151-FZ "On amendments to the Convention" and supplements to the Law of the RSFSR "On the State Tax Service of the RSFSR" (Assembly of Laws of the Russian Federation, 1999, N 28, Art. 3484); 4) paragraphs 5 and 6 of paragraph 9, paragraphs 6, 8 and 9 of paragraph 11, paragraph 1, paragraph 25, paragraphs 5 and 6 of paragraph 41, paragraph 3, paragraph 3, paragraph 56, paragraph 56, paragraph 56, paragraph 60, paragraph 60, paragraphs 62 and 91, Article 1, paragraph 2 (2), of the Federal Act of 9 July 1999, No. 154-FZ " On introducing amendments and additions to Part One of the Act. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1999, N 28, Art. 3487); 5) Article 1, paragraph 47, of the Federal Law of 29 May 2002 N 57-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 6) Article 1, paragraph 14, of the Federal Law of July 24, 2002, N 110-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027); 7) paragraphs twenty-ninth and thirtieth of article 1 of the Federal Law of 27 December 2002, No. 182-FZ " On amendments and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5138); 8) article 35, paragraph 1, of the Federal Law of 30 June 2003 N 86-FZ "On introducing amendments and additions to some legislative measures". OF THE PRESIDENT OF THE RUSSIAN FEDERATION and to the abolition of the federal tax police in relation to of the Russian Federation " (Legislative Assembly of the Russian Federation, 2003, N 27, art. 2700); 9) Article 54, paragraph 31, and Article 62, paragraph 7 of the Federal Law of June 29, 2004 N 58-FZ " On introducing changes to some OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2004, N 27, sect. 2711); 10) paragraphs 1, 2 and 3, paragraph 3 (b) and 2 (5) (in article 333-40, paragraph 5) of the Federal Act dated November 2, 2004 N 127-FZ " On introducing changes to the first and second Tax Code of the Russian Federation, and certain other legislative acts of the Russian Federation, as well as recognition of the force that have lost their power Legislative acts (legislative provisions) of the Russian Federation " (Assembly of the Russian Federation, 2004, No. (11) Article 1, paragraph 10, of the Federal Law of 21 July 2005, No. 107-FZ " On amendments to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3118); 12) Article 1, paragraphs 8, 9 and 12, of the Federal Act of 4 November 2005, No. 137-FZ "On amendments to some legislative measures". OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2005, N 45, sect. 585. 2. As from 1 January 2008, to declare invalid paragraphs 4 and 25, paragraph 4, and article 1, paragraph 23, of the Federal Act of 22 July 2005 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2005, 3130). Article 7 1. This Federal Act shall enter into force on 1 January 2007, with the exception of the provisions for which the present article establishes a different date of entry into force. 2. Paragraph 4, paragraph 55, and paragraph 4, paragraph 4, paragraph 4, of the paragraph (a), paragraph 4 (a), of the Convention on the Rights of the The relevant penalties and fines) of article 1 of this Federal Law shall enter into force on 1 January 2008. 3. Paragraph 12 of article 1, paragraph 68, of this Federal Act shall enter into force on 1 January 2010. 4. Paragraph 4, paragraph 2 (a) of paragraph 6 and article 2, paragraph 8, of this Federal Act shall enter into force on 1 January 2008. 5. The provisions of the First and Second Tax Codes OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federal Law No. 167-FZ of 15 December 2001 entitled "Compulsory pension insurance in the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION of this Federal Act) shall apply to The legal relations governed by the law on taxes and fees that have arisen after 31 December 2006, unless otherwise provided by this Federal Act. 6. In the event that the duration of the legislation on taxes and charges is not completed prior to 1 January 2007, the time limits shall be calculated in the manner in force until the day of the entry into force of this Federal Law. 7. Article 75, paragraph 8, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) applies to written Information provided by the competent authorities after 31 December 2006. 8. (Part 8 is no more effective-Federal Law of 30.12.2006 268-FZ) 9. The amounts of taxes, fees, fines, penalties, overpaid (recovered) before 1 January 2007 and repayable under articles 78 and 79 of part one (in the wording of this Federal Law) and article 333-40 of part two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION shall be returned to the taxpayer (tax agent, collecting payer) in the manner in force until the day of the entry into force of this Federal Law. 10. From the date of the entry into force of this Federal Law and until 1 January 2008, the sum of the overpaid taxes, fees, penalties and fines is to be returned (set-off) against the proceeds to be transferred to the relevant budget OF THE PRESIDENT OF THE RUSSIAN FEDERATION 11. In the event that the payment (recovery) of the tax, collection, penalties and (or) fines was made before January 1, 2007 in foreign currency, the credit (tax agent, tax collector) of amounts of overpaid (tax) taxes, The fees, penalties and (or) fines, as well as interest charges for violation of the fixed period of return, are carried out after 31 December 2006 in the currency of the Russian Federation, converted at the rate of the Central Bank of the Russian Federation. on the date on which the excess payment occurred (collection). 12. Paragraph 7 of article 89, paragraph 7, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) applies to The legal relations arising from the retreats of the retreats in the event that the decision to conduct the initial retreats was taken after 1 January 2007. 13. Tax checks and other tax control activities, including those related to tax checks that began after 31 December 2006, are conducted in the order established by part one Russian Federation Tax Code . 14. Tax checks and other measures of tax control, including those related to tax audits, which were not completed before 1 January 2007, are carried out in the manner in force until the day of the entry into force of this Federal Law. At the same time, the processing of the results of these tax audits and other activities of the tax control is carried out in the order in force until the day of the entry into force of this Federal Law. 15. Article 93, paragraph 5, of the first part of the first Tax Code of the Russian Federation (as amended by the present Federal Act) shall apply to documents, submitted to the tax authorities after 1 January 2010. 16. Paragraph 5 of Article 101-2 of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) applies to legal relations, 1 January 2009. 17. Article 176 of Part Two of the Tax Code of the Russian Federation (in the wording of this Federal Act) applies to tax declarations; in which the right to the reimbursement of value-added tax submitted to the tax authorities after 31 December 2006 has been declared. 18. Tax penalties for violations of the tax and tax legislation, on which the tax authority was issued before 1 January 2007, are charged in the order in force until the day of the entry into force of this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 27 July 2006 N 137-FZ