Amending The Part One And Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation In Connection With The Implementation Of Measures To Improve Tax Administration

Original Language Title: О внесении изменений в часть первую и часть вторую Налогового кодекса Российской Федерации и в отдельные законодательные акты Российской Федерации в связи с осуществлением мер по совершенствованию налогового администрирования

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RUSSIAN FEDERATION FEDERAL LAW on amendments to part one and part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation in connection with the implementation of the tax administration improvement measures adopted by the State Duma July 7, 2006 year approved by the Federation Council July 14, 2006 year (as amended by the federal laws of 30.12.2006 N 268-FZ;
from 22.07.2008 N 155-F3; from 24.07.2009 N 213-FZ;
from 27.07.2010 N 229-FZ; from 27.11.2010 N 306-FZ;
from 29.11.2010 N 326-FZ; from 25 N 94-FZ;
from 08.01.2010 N 97-FZ; from arrival N 248-FZ;
from 02.04.2014 N 52-FZ; from 20.04.2014 N 81-FZ;
from 08.03.2015 N 49-FZ; from 02.05.2015 N 112-FZ) Article 1 amend the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, no. 31, p. 3824; 1999, no. 28, p. 3487; 2000, N 2, p. 134; N 32, St. 3341; 2001, N 53, art. 5016, 5026; 2002, N 1, art. 2; 2003, no. 22, art. 2066; N 23, art. 2174; N 27, art. 2700; N 28, art. 2873; N 52, art. 5037; 2004, N 27, art. 2711; N 31, art. 3231; (N) 45, St. 4377; 2005, N 45, art. 4585; 2006, no. 6, art. 636) as follows: 1) in article 1: (a)) in the title the words "local self-government" was replaced by "municipalities";
b) in paragraph 2: in the first paragraph, the words "imposed in the federal budget" should be deleted;
in subparagraph 3, the words "imposed taxes and charges" shall be replaced with the words "imposed taxes", the words "local taxes and charges" shall be replaced with the words "local taxes";
in) in paragraph 4, the words "of the legislation on taxes and fees" were replaced by the words "of the laws about taxes";
g) in paragraph 5, the word "bodies" should be deleted;
2) in article 4: (a)) in the title the words "federal acts" were replaced by the words "acts of the Government of the Russian Federation, the Federal";
b) in paragraph 1 the words "federal institutions" should be replaced by the words "the Government of the Russian Federation, federal bodies";
3) in article 5: (a) the third subparagraph of paragraph) 1 the words "acts of representative bodies of local self-government" was replaced by "normative acts of representative bodies of local governments", the words "and (or) taxes" should be deleted;
b) in paragraph 5, the words "governing collection of taxes payable in connection with the movement of goods across the customs border of the Russian Federation" were replaced by the words "on taxes and fees of the federal bodies of executive power, bodies of executive power of the constituent entities of the Russian Federation, bodies of local self-government";
4) in subparagraph 3 of paragraph 1 of article 6, the word "changes" were replaced by the words "introduces the duties stipulated by this code, or changes";
5) article 6-1 shall be amended as follows: "article 6-1. The procedure for calculating time limits established by the law on taxes and fees 1. Established by legislation on taxes and fees are determined by the calendar date, showing up at an event that must inevitably occur, or an action that must be taken, or the period of time that is calculated over the years, quarters, months, or days.
2. the running of the period shall begin on the day following the date or the occurrence of the event (the Act), which defined the beginning of the file.
3. a period calculated in years shall expire, in the relevant month and the number of the last year of the period.
In this year (with the exception of calendar year) is any period of time, consisting of 12 consecutive months.
4. a period calculated in quarters, shall expire on the last day of the last month of the period.
When this quarter is considered to be three calendar months counting quarters since the beginning of the calendar year.
5. a period calculated in months shall expire, in the relevant month and the number of the last month of the period.
If the deadline falls on the month in which there is no corresponding number, the period shall expire on the last day of that month.
6. term defined in days is calculated in working days, if the term is not set in calendar days. When the working day shall be the day on which was not recognized in accordance with the legislation of the Russian Federation weekends and (or) non-working holiday.
7. In cases where the last day of the period falls on a day that is recognized in accordance with the legislation of the Russian Federation weekends and (or) non-working holiday, the day of the expiration is considered the closest the next working day.
8. The action for which the timeframe can be made to 12:00 am the last day of the period.
If the documents or money were placed on communication to 12:00 am the last day of the period, the period is not considered to be missed. ";
6) 5 points and 7 article 9 shall be declared null and void;
7) in the title of article 10, the words "tax offences" were replaced by the words "violations of the legislation on taxes and fees";
8) article 11, paragraph 2: a) the first paragraph after the word "code" add the words "and other legislative acts on taxes and dues";
b), the words "in paragraph two of their branches and representative offices" should be replaced by the words "branches and representations of these foreign persons and international organizations";
in fourth paragraph), the words "as well as private notaries, lawyers, established law offices" should be replaced by the words "heads of peasant (farm) Holdings";
g) paragraphs of the fifth, seventh and eighth and void;
d) tenth paragraph add the words "notaries, private practice, lawyers have established legal offices";
(e)) add new paragraphs eleventh and twelfth as follows:

"personal accounts-accounts in the organs of the federal Treasury (other bodies carrying out the opening and maintenance of accounts) in accordance with the budgetary legislation of the Russian Federation;
the federal Treasury accounts-accounts territorial bodies of the federal Treasury, intended for the recording of income and their distribution among the budgets of the budget system of the Russian Federation in accordance with the budgetary legislation of the Russian Federation ";
f) eleventh and twelfth paragraphs considered paragraphs thirteenth and fourteenth respectively;
w) paragraph thirteenth considered the fifteenth paragraph and the words "in the tax authority at the place of location of" were replaced by the words "in the tax authority at the place of location, respectively";
and) paragraphs fourteenth to sixteenth count respectively paragraphs sixteenth-eighteenth;
the 17th paragraph of paragraph count) nineteenth and the word "OU". replace the words "unit. In the absence of an individual's place of residence in the territory of the Russian Federation at the request of that person for the purposes of this code, place of residence may be determined by the place of residence of a natural person. When the seat of a natural person is the place where the natural person resides temporarily defined location (name of a constituent entity of the Russian Federation, area, city, town, street, house number, flat), in which a natural person registered at the place of stay in accordance with the legislation of the Russian Federation ";
l) paragraphs eighteenth and nineteenth count respectively paragraphs of its twentieth and twenty-first;
m) supplemented by a paragraph reading: "accounting policies for taxation purposes of the taxpayer-selected set of permitted by this code ways (methods) of the definition of income and/or expenses, recognition, assessment and distribution, as well as other necessary accounting for taxation purposes, indicators of financial and economic activity of the taxpayer.";
h) supplement paragraph 5 to read as follows: "5. the rules referred to in paragraph 1 of the present code for banks apply to the Central Bank of the Russian Federation.";
9) in article 16, the words "and the abolition of" were replaced by the words "and termination";
10) paragraph 1 of article 21: a) in subparagraph 1, the words "tax records" were replaced by the words "tax declarations (calculations);
b) in subparagraph 2, the words "from the financial authorities in the constituent entities" were replaced by the words "from financial bodies of the subjects of", the words "and local self-government bodies" were replaced by the words "and municipalities," the words "local self-governing bodies" were replaced by the words "Municipal formations";
in subparagraph 4), the words "tax credit" should be deleted;
g) in subparagraph 6 the words "tax matters" were replaced by the words "in relations regulated by legislation on taxes and fees,";
d) subparagraph 10, after the words "tax authorities" add the words "and other authorized organs";
e 13) subparagraph worded as follows: "13) on respect for and preservation of tax secrecy";
w) subparagraph 14 should read: "14) to receive full compensation for the damages caused by unlawful acts of tax authorities or unlawful actions (inaction) of their officials;";
w) supplement subparagraph 15 to read as follows: "15) to participate in the process of tax inspection materials revision or other acts of tax authorities in cases stipulated by this code.";
11) the first and second paragraphs of paragraph 2 of article 22, after the word "taxpayers" add the words "(payers of taxes)";
12) Article 23 shall be amended as follows: "article 23. Duties of taxpayers (payers fees) 1. Taxpayers are required to: 1) pay legally established taxes;
2) to register with the tax authorities, if such an obligation is provided for by this code;
3) maintain records in accordance with the established procedure of their income (expenses) and objects of taxation if such an obligation is provided for by legislation on taxes and fees;
4) be in the prescribed manner to the tax authority at the place of the accounting of tax declarations (calculations), if such an obligation is provided for by legislation on taxes and fees;
5) present at the place of residence of the individual businessman, notary, engaged in private practice lawyer, establishing an advocate's Cabinet, upon request of the tax authority book income and expenses accounting and business transactions; represent the Organization at the place of location of the accounting statements in accordance with the requirements of the Federal law "on accounting", except in cases where the Organization in accordance with the Federal law are not required to keep accounting records or exempt from accounting;
6) to submit to the tax authorities and their officials in the cases and pursuant to procedure provided for in this code, the documentation necessary for tax calculation and payment;

7) comply with the legitimate demands of the tax authority on Elimination of revealed violations of the legislation on taxes and fees, as well as not to interfere with the legitimate activities of officials of tax authorities in the performance of their duties;
8) over four years to ensure the data integrity of accounting and tax accounting and other documents necessary for tax calculation and payment, including documents proving income, implementation costs (for the organizations and individual entrepreneurs) as well as the payment (retention) taxes;
9) carry other responsibilities provided for by legislation on taxes and fees.
2. taxpayers-organizations and individual entrepreneurs in addition to the obligations imposed by paragraph 1 of this article, shall be obliged to report in writing to the tax authority, respectively, at the location of the Organization, the place of residence of the individual entrepreneur: (void-the Federal law dated 02.04.2014 N 52-FZ) 2) all cases of participation in Russian and foreign organizations-not later than one month from the date of commencement of such participation;
3) about all the separate units created in the territory of the Russian Federation, within one month from the date of the establishment of Representative Office/branch or the cessation of the activities of the Organization through a separate Division (closure of separate units). The specified message is submitted to the tax authority at the place of location of the Organization; (Repealed-Federal Act of arrival N 248-FZ) (Repealed-Federal Law 02.04.2014 N 52-FZ)
4. Payers of taxes required to pay legally established taxes and carry other responsibilities established by legislation of the Russian Federation on taxes and fees.
5. For default or inadequate performance of its mandated responsibilities the taxpayer (payer of taxes) shall be liable in accordance with the legislation of the Russian Federation.
6. Taxpayers pay taxes in connection with the movement of goods across the customs border of the Russian Federation, also bear responsibility stipulated by the customs legislation of the Russian Federation. ";
13) in article 24: a) in paragraph 1, the words "in the corresponding budget (extrabudgetary fund) taxes" were replaced by the words "taxes in the budget system of the Russian Federation";
b) item 2 to supplement paragraph read: "ensuring and protecting the rights of tax agents are carried out in accordance with article 22 of the present code.";
in) in paragraph 3: (a) in subparagraph 1, the words "of funds paid by the taxpayers, and transfer budgets (extrabudgetary funds) applicable taxes" were replaced by the words "money paid by taxpayers, and remit taxes in the budget system of the Russian Federation to the federal Treasury accounts";
subparagraphs 2 and 3 shall be amended as follows: "2) report in writing to the tax authority at the place of its account of the impossibility to withhold tax on the amount of debt to the taxpayer within one month from the date when the tax agent became aware of such circumstances;
3) maintain records and paid taxpayers income calculated, withheld and listed in the budget system of the Russian Federation, including taxes, for each taxpayer; ";
complement subparagraph 5, reading as follows: ' 5) for four years to ensure the preservation of the documents, necessary for calculation, withholding and remittance of taxes. ";
14) article 25 admit lapsed;
15) in the first sentence of paragraph 1 of article 30, the words "amend the relevant budget" should be replaced by the words "payment (listed) in the budgetary system of the Russian Federation";
16) article 31 shall be amended as follows: "article 31. The right to the tax authorities 1. The tax authorities have the right to: 1) in accordance with the legislation on taxes and fees from the taxpayer or tax agent collection payer documents forms established by State bodies and local self-government bodies, officials grounds for calculation and payment (retention and transfer) taxes, fees, as well as documents proving the correctness of the calculation and timely payment (retention and transfer) taxes;
2) conduct tax inspections in accordance with this code;
3) to freeze taxpayer documents collection payer or tax agent in the course of tax inspections in cases where there are reasonable grounds to believe that these documents will be destroyed, concealed, altered or replaced;
4) call on the basis of a written notification to the tax authorities of the taxpayers, payers of taxes or tax agents to give explanations in connection with payment (retention and transfer) of their taxes and duties or in connection with a tax inspection, as well as in other cases related to the performance of their legislation on taxes and fees;
5) suspend operations on the accounts of the taxpayer, the payer or tax collection agent banks and seize property of the taxpayer, the payer collection or tax agent in the manner prescribed by this code;

6) in the manner provided for in article 92 of the present Code, inspect any used by the taxpayer for income or related to the content of objects of taxation irrespective of their location production, storage, commercial and other premises and territory, to make an inventory of owned by the taxpayer of the property. The order of holding the inventory of the taxpayer with tax inspection approved by the Ministry of Finance of the Russian Federation;
7) to determine the amount of taxes payable by taxpayers in the budget system of the Russian Federation, calculated on the basis of the information available to them on the taxpayer, as well as data on other similar taxpayers in cases of refusal to allow the taxpayer to the tax authority officials to inspect production, storage, commercial and other premises and territory used by the taxpayer for income or related to the content of objects of taxation, failure for more than two months, the tax authority is required to calculate tax documents , lack of accounting for revenues and expenditures, accounting of tax objects accounting or with violation of established order, leading to inability to calculate taxes;
8) require from taxpayers, payers of taxes, tax agents, their representatives address any identified breaches of the legislation on taxes and fees and to monitor compliance with these requirements;
9) recover arrears, as well as penalties and fines in the manner prescribed by this code;
10) demand from banks documents confirming the fact of the write-off from the accounts of the taxpayer, the payer or tax collection agent and with correspondent banks accounts amounts of taxes, fees, penalties and fines, and enumerating these sums in the budget system of the Russian Federation;
11) engage to conduct tax audit specialists, experts and interpreters;
12) to call as witnesses persons who may be aware of any circumstances relevant to conducting tax control;
13) to file petitions for the annulment or suspension of legal and natural persons have been issued licenses to carry out certain activities;
14) to initiate legal action in the ordinary courts or arbitration courts: about collecting back taxes, penalties and fines for tax offences in cases stipulated by this code;
on compensation for damage caused by State and (or) municipal education owing to the misconduct of the Bank to cancel the funds from the account of the taxpayer after receiving a decision of the tax authority to suspend operations, as a result of which it has become impossible to recover arrears of tax authority, have elapsed, fines from the taxpayer in accordance with the procedure stipulated by this code;
on early termination of the investment tax credit;
in other cases provided by the present code.
2. tax authorities exercise other rights stipulated by this code.
3. Superior tax authorities have the right to cancel or modify the decisions of subordinate tax authorities in the event of any inconsistency between these decisions legislation on taxes and fees. ";
17) article 32 shall be amended as follows: "article 32. Duties of the tax authorities 1. Tax authorities are obliged to: 1) comply with the legislation on taxes and fees;
2) exercise control over observance of the legislation on taxes and fees, as well as in accordance with normative legal acts;
3) maintain records in accordance with the established procedure of organizations and individuals;
4) free inform (including writing) taxpayers, payers of taxes and tax agents on existing taxes and fees, the law on taxes and fees and on measures taken in accordance with these regulations, the order of calculation and payment of taxes and duties, rights and responsibilities of taxpayers, payers of taxes and tax agents, powers of tax authorities and their officials, as well as to provide tax return forms (calculations) and explain the procedure to fill them;
5) guided by written explanations from the Ministry of Finance of the Russian Federation regarding questions on the application of the legislation of the Russian Federation on taxes and fees;
6) notify taxpayers, payers and tax agents fees when their registration in tax authorities information about the particulars of the relevant accounts of the federal Treasury, as well as in the manner determined by the Federal Executive Body, authorized to control and supervision in the field of taxes and charges, bring to taxpayers, payers of taxes and tax agents information about changing the details of those accounts and other information needed to fill orders for transfer taxes fees, penalties and fines in the budgetary system of the Russian Federation;

7) decide to return to the taxpayer or tax agent the collection payer of amounts overpaid or overcharged taxes, fees, penalties and fines, guide issued on the basis of these decisions, orders the relevant territorial bodies of the federal Treasury to execute and implement the set-off of amounts overpaid or overcharged taxes, fees, penalties and fines in the manner prescribed by this code;
8) comply with tax secrecy and to ensure its preservation;
9) to the taxpayer or tax agent the collection payer copies of tax inspection report and the decision of tax authority, as well as in cases stipulated by this code, the tax notice and (or) the claim for payment of the tax and collection;
10) to represent the taxpayer or tax agent the collection payer on its request for information on payments of the said person on taxes, fees, and fines have elapsed on the basis of the data of the tax authority.
The requested certificate is submitted within five days after receipt of the tax body a written request of the taxpayer, the payer or tax collection agent;
11) on the application of the taxpayer or tax agent collection payer joint reconciliation of amounts paid by taxes, fees, penalties and fines;
12) on the application of the taxpayer or tax agent collection payer to issue copies of the decisions taken by the tax authority in respect of the taxpayer, the payer or tax collection agent.
2. tax authorities also have other duties stipulated by this code and other federal laws.
3. If, within two months from the date of expiry of the period of execution of the claim for payment of the tax (collection) the taxpayer (the payer collection) is not fully repaid this requirement specified overdraft, which suggest the occurrence of violations of the legislation on taxes and fees, containing indications of crimes, tax authorities within 10 days of the identification of those circumstances to send materials to the internal affairs authorities to deal with the question of instituting criminal proceedings. ";
18) in paragraph 3 of article 33, the words "tax relations" were replaced by the words "of relations regulated by legislation on taxes and fees";
19) in article 34-2: a) paragraph 1 shall be amended as follows: "1. the Ministry of Finance of the Russian Federation provides a written explanation to the taxpayers, payers of fees and tax agents on the application of the legislation of the Russian Federation on taxes and dues, approve payment of taxes and the tax return forms, mandatory for taxpayers, tax agents, as well as the procedure for their filing.";
b) in paragraph 2 the words "executive authorities of the constituent entities of the Russian Federation and bodies of local self-government, authorized in finance" were replaced by the words "the financial authorities of the constituent entities of the Russian Federation and municipal entities" after the words "give explanations" add the words "taxpayers and tax agents", the words "local self-governing bodies" were replaced by the words "Municipal formations";
in supplement paragraph 3) to read as follows: "3. the Ministry of Finance of the Russian Federation, the financial authorities of the constituent entities of the Russian Federation and municipal entities give written explanations within its competence within two months from the date of receipt of the request. By decision of the head (Deputy head) of the relevant fiscal authority, the time limit may be extended, but not more than one month. ";
20) the first and second paragraphs of paragraph 1 of article 35 should be inserted after the words "taxpayers" add the words "payers and tax agents ' fees;
21) the first and second paragraphs of paragraph 1 of article 37, after the word "taxpayers" add the words "payers and tax agents ' fees;
22) the first paragraph of article 38, paragraph 1 shall be amended as follows: "1. The object of taxation is the realization of goods (works, service), property, profits, earnings, consumption or other circumstance that has value, quantitative or physical characteristic, which legislation on taxes and fees links to the taxpayer the obligation to pay the tax.";
23) in article 41 the word "(income)" and the words "," tax on income from capital "should be deleted;
24) in paragraph 3 of article 44: a) subparagraph 2 shall be invalidated;
b) in subparagraph 3, the word "taxpayer" were replaced by the words "individual taxpayer", after the words "paid off" to supplement the word "heirs", add the words ", in the manner prescribed by the civil legislation of the Russian Federation to pay for the debts of the testator's heirs";
in subparagraph 4), the words "the liquidation Commission" should be deleted, the words "budgets (extrabudgetary funds)" were replaced by the words "budgetary system of the Russian Federation";
g) complement subparagraph 5 to read as follows: "5) with the emergence of other circumstances, which the legislation on taxes and dues relates the termination of the obligation to pay the tax or fee.";
45) article 25 shall be amended as follows:

"Article 45. The execution of the obligation to pay the tax or fee 1. The taxpayer shall be obliged to fulfil the obligation to pay the tax, unless otherwise provided by legislation on taxes and fees.
Responsibility for payment of the tax shall be implemented within the period prescribed by the law on taxes and fees. The taxpayer has the right to perform the obligation to pay the tax early.
Non-performance or improper performance of the obligation to pay the tax is the reason for the direction of the tax authority or customs authority to the taxpayer claims for payment of the tax.
2. In case of non-payment or incomplete payment of the tax is made within the prescribed time-limit recovery of the tax in the manner provided for in this code.
Collecting the tax from an organization or individual entrepreneur shall be made in the manner provided for in articles 46 and 47 of this code. Collecting the tax from physical persons is not an individual entrepreneur shall be made in the manner provided for in article 48 of this code.
Recovery of tax in the judicial order is made: 1) with the Organization, which opened a personal account;
2) to recover arrears owed more than three months for organizations which are in accordance with the civil legislation of the Russian Federation dependent (child) companies (enterprises), with corresponding main (prevailing involved) companies (enterprises) in cases where the latter account in banks comes revenue from sold goods (works, services) dependent (child) companies (enterprises) as well as for organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing participating) companies (enterprises), with dependent (child) companies (enterprises), when their accounts in banks comes revenue from sold goods (works, services) main (prevailing involved) companies (enterprises);
3) with the organization or sole proprietorship, if their obligation to pay tax based on the change of tax authority the legal characterization of the transaction effected such a taxpayer, or the status and nature of activities of the taxpayer.
3. the responsibility for payment of the tax shall be deemed executed by the taxpayer, unless otherwise provided for in paragraph 4 of this article: 1) from the date of submission to the Bank for transfer orders in the budget system of the Russian Federation to the appropriate account of the federal Treasury funds from the taxpayer's account at the Bank if it sufficient cash balance on the payment day;
2) from the moment of reflection on the personal account of the Organization, which opened a personal account, operation by means of the relevant funds in the budgetary system of the Russian Federation;
3) from the day of its submission, by a natural person in the Bank cash Office of the local administration or in the Organization of the Federal postal service cash for their enumeration in the budgetary system of the Russian Federation to the appropriate account of the federal Treasury;
4) on the date of the tax authority in accordance with the present code decision on crediting of overpaid or overcharged amounts of taxes, penalties, fines on account of the execution of the obligation to pay the tax;
5) from the date of retention amounts of tax tax agent, if the obligation to calculate and withhold tax from the funds of the taxpayer in accordance with this code, the tax agent.
4. the duty to pay tax not recognized performed in the following cases: 1) reviews the taxpayer or taxpayer Bank return of unsettled orders for an enumeration of the relevant funds in the budgetary system of the Russian Federation;
2) reviews the taxpayer organization, which opened a personal account, or return of body of the federal Treasury (other authorized body responsible for opening and maintaining accounts) to the taxpayer of unsettled orders for enumeration of the relevant funds in the budgetary system of the Russian Federation;
3) return the local administration or the Federal postal service organization a taxpayer-physical person cash taken to listing them in the budgetary system of the Russian Federation;
4) incorrect taxpayer in order to transfer the amount of the tax account numbers of the federal Treasury and the name of the beneficiary bank, which paid this amount in the budget system of the Russian Federation to the appropriate account of the federal Treasury;
5) if at the date of presentation by the taxpayer to a Bank (the organ of the federal Treasury, other authorized body performing opening and maintaining accounts) orders for transfer of funds in an account paying tax the taxpayer has other unfulfilled demands that brought to his account (personal account) and in accordance with the civil legislation of the Russian Federation shall be executed as a matter of priority, and if the account (the account) balance is not sufficient to meet all the requirements.

5. the responsibility for payment of the tax shall be executed in the currency of the Russian Federation.
6. Failure to comply with the obligation to pay the tax is the basis for the application of measures of enforcement of the obligation to pay the tax, stipulated by the present code.
7. Order to transfer tax in the budget system of the Russian Federation to the appropriate account of the federal Treasury is populated taxpayer in accordance with the rules of filling orders. These rules are set by the Ministry of Finance of the Russian Federation on agreement with the Central Bank of the Russian Federation.
When it detects errors in the taxpayer registration instructions to transfer tax is not paid when non of this tax in the budget system of the Russian Federation to the appropriate account of the federal Treasury, the taxpayer is entitled to submit to the tax authority at the place of their accounting statement of error with the application documents, verifying the payment of the tax and its listing in the budgetary system of the Russian Federation to the appropriate account of the federal Treasury, asking to clarify the Foundation type and membership payment, or tax payer status.
On the proposal of the tax authority or the tax payer may be a joint reconciliation taxpayer paid taxes. Reconciliation results shall be formalised by an Act signed by the taxpayer and an authorized official of tax authority.
The tax authority has the right to demand from the Bank a copy of taxpayer's orders to transfer tax in the budget system of the Russian Federation to the appropriate account of the federal Treasury, issued by the taxpayer on paper. 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 in this paragraph, based on the application of the taxpayer and act joint checking the taxpayer paid taxes if such joint verification has been carried out, the tax authority shall make a decision to clarify the payment on the day of actual payment by the taxpayer of the tax in the budget system of the Russian Federation to the appropriate account of the federal Treasury. When you do this, the tax body shall recalculate the penalties assessed on the amount of tax for the period from the date of actual payment in the budget system of the Russian Federation to the appropriate account of the federal Treasury before acceptance of the tax authority decision to clarify the payment.
8. the rules provided for in this article shall also apply in respect of taxes, penalties, fines and apply to payers of taxes and tax agents. ";
26) of article 46 shall be amended as follows: "article 46. Recovery of tax collection, as well as penalties, fines at the expense of money resources on accounts of a taxpayer (a payer of taxes) Organization, an individual entrepreneur or tax agent-an individual entrepreneur in banks 1. In case of non-payment or incomplete payment of the tax duty within the prescribed time-limit for payment of the tax shall be executed forcibly by foreclosing on the money in the accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur.
2. Recovery tax will be accorded on the decision of the tax authority (hereinafter in this article-the decision on the recovery) by sending to the Bank, which opened an account of a taxpayer (a tax agent), an organization or an individual entrepreneur, assignments of the tax authority for write-off and transfer in the budgetary system of the Russian Federation the necessary funds from the accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur.
3. the decision to recover was adopted after expiry of the time limit fixed in the request for payment of the tax, but not later than two months after the expiry of the current period. Decision on recovery taken after this deadline shall be void and shall not be subject to execution. In this case, the tax authority may apply to the Court for the recovery of a taxpayer (a tax agent), an organization or an individual entrepreneur the tax amount due. The application may be filed in the Court within six months after the expiry of the period of execution of the claim for payment of the tax. Missed excused application deadline may be reinstated by the Court.
Decision on recovery shall be notified to the taxpayer (a tax agent), an organization or an individual entrepreneur within six days after the issuance of the decision.
In case of impossibility of delivery of the decision on the recovery of the taxpayer (tax agent) against receipt or otherwise transfer, indicating the date of its receipt, the decision on the recovery shall be sent by registered mail and shall be deemed received within six days from the date of transmission of a registered letter.

4. Instruction of the tax authority for transfer of amounts of tax in the budget system of the Russian Federation shall be sent to the Bank, which opened an account of a taxpayer (a tax agent), an organization or an individual entrepreneur, within one month from the date of adoption of the decision on the recovery and is unconditional fulfillment by the Bank in accordance with the order established by the civil legislation of the Russian Federation.
5. Instruction of the tax authority to transfer tax must contain an indication to the accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur, which should be an enumeration of the tax and the amount to be transferred.
Recovery of tax can be made with ruble settlement (current) accounts, and with insufficient funds on ruble-denominated accounts-with currency accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur.
Recovery of tax on foreign currency accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur is made in the amount equivalent to the amount of the payment in rubles at the exchange rate of the Central Bank of the Russian Federation, at the date of sale of currency. In the recovery of funds in foreign currency accounts, the head (Deputy) of the tax authority simultaneously with the request of the tax authority to transfer tax sends the order to the Bank for sale no later than the next day currency of a taxpayer (a tax agent), an organization or an individual entrepreneur. Costs related to the sale of foreign currency, shall be covered by the taxpayer (a tax agent).
Not made recovery of the tax from the deposit account of a taxpayer (a tax agent), unless the deposit agreement has expired. In the presence of the said Treaty, the tax body has the right to give the Bank the order to enumerate upon expiry of the deposit contract funds from a deposit account to the Bank (current) account of a taxpayer (a tax agent), if by this time will not be enforced in this bank instruction of the tax authority to transfer tax.
6. Instruction of the tax authority to transfer tax executed by the Bank not later than one business day following the day of receipt of the order, if recovery tax is with the ruble accounts, and no later than two business days, if recovery tax is made with currency accounts, if it does not interfere with the order of priority of payment established by the civil legislation of the Russian Federation.
In case of insufficiency or lack of money resources on accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur in the day the Bank receives order of the tax authority to transfer tax such order is executed as the receipt of funds on the accounts no later than one business day following the date of each such receipt on ruble-denominated accounts, and no later than two business days following the day of each such entry on currency accounts If it does not interfere with the order of priority of payment established by the civil legislation of the Russian Federation.
7. In case of insufficiency or lack of money resources on accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur or, in the absence of information on the accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur the tax body has the right to collect tax at the expense of other property of a taxpayer (a tax agent), an organization or an individual entrepreneur in accordance with article 47 of the present code.
8. In the recovery of tax by the tax authority can be applied in the manner and under the conditions established in article 76 of the present Code, suspension of transactions on accounts of a taxpayer (a tax agent), an organization or an individual entrepreneur.
9. the provisions of this article shall also apply when the recovery of penalties for late payment of tax.
10. the provisions of this article shall also apply in case of collection and fines in cases stipulated by this code. ";
27) article 47: a) in paragraph 1: in the second paragraph, the words "(his Deputy)" were replaced by the words "(Deputy head);
supplemented by a paragraph reading as follows: "the decision on the recovery of the tax from the property of a taxpayer (a tax agent), an organization or an individual entrepreneur shall be taken within one year after the expiry of the period of execution of the claim for payment of the tax.";
b) in subparagraphs 2, 4 and 5 of paragraph 2 the words "(his Deputy)" were replaced by the words "(Deputy head)";(ineffective replacement words in subparagraph 5 of the Federal law of June N 97-FZ)) in paragraph 3 the words "(his Deputy)" were replaced by the words "(Deputy head);
g) subparagraph 1 of paragraph 5 shall be amended as follows: "1) cash and cash at banks, which were not levied in accordance with article 46 of this code";
28) in article 48:

and paragraph 2) supplemented by the following sentence: "Missed excused application deadline may be reinstated by the Court.";
b) in paragraph 7, the words "the relevant budgets (extrabudgetary funds)" were replaced by the words "budgetary system of the Russian Federation";
29) paragraph 4 of article 49 shall be amended as follows: "4. the sums overpaid liquidating the organization or overcharged with this organization, tax charges (penalties, fines) shall be offset against the tax authorities for repayment of arrears on other taxes, fees and liquidating the Organization for debt have elapsed, fines in the manner prescribed by this code.
To be credited the amount overpaid or overcharged taxes (penalties, fines) proportionately nedoimke other taxes, fees and liquidating the Organization for debt have elapsed, fines payable (recoverable) in the budgetary system of the Russian Federation, control of the computation and payment of which is entrusted to the tax authorities.
If closing the Organization debt on the execution of the obligation to pay the taxes and fees, as well as to pay penalties, fines the amount overpaid by that organization or overcharged taxes (penalties, fines) shall be returned to the Organization in accordance with this code, not later than one month from the date of filing of the taxpayer organization. ";
30) Article 50: a) name after the word "fees" add the words "(penalties, fines)";
b) paragraph 8, after the words "to pay taxes," add the words "(penalties, fines)";
in paragraph 10): the first paragraph shall be reworded as follows: "10. The amount of tax (penalties, fines), unnecessarily paid legal entity or unduly levied before its reorganization is credited by the tax authority in the execution of successor (successors) obligations of the reorganized legal person to pay arrears for other taxes and fees, and fines have elapsed for tax offence. Set-off is made not later than one month from the date of completion of restructuring in accordance with this code, taking into account the peculiarities stipulated by this article. ";
second paragraph worded as follows: "subject to set-off the amount overpaid by the legal entity or unduly collected from it before the reorganization tax collection (penalties, fines) proportionately nedoimke other taxes, fees and debt of the reorganized legal person to have elapsed and fines payable (recoverable) in the budgetary system of the Russian Federation, control of the computation and payment of which is entrusted to the tax authorities.";
third paragraph, after the words "legal entity", add the words "or unnecessarily collected", after the words "legal entity", add the words "or unduly collected tax (penalties, fines)";
the fourth paragraph shall be invalidated;
31) in the second subparagraph of article 51, paragraph 1, the words "without interest" should be deleted;
32) in the second part of article 52, the second sentence shall read as follows: "in case the responsibility for the calculation of the amount of tax is imposed on the tax authority no later than 30 days prior to maturity the tax authority sends the taxpayer a tax receipt.", sixth sentence worded as follows: "If the specified ways tax receipt give notice impossible, it is sent by registered mail.";
33) article 53: a) second paragraph of paragraph 1 shall be invalidated;
b) in paragraph 2 the words "local self-government" was replaced by "municipalities";
34) article 54: a) in paragraph 1, the second paragraph shall be reworded as follows: "errors (distortion) in the calculation of the tax base, relating to past tax (accounting) period in the current tax (accounting) period of recalculation of the tax base and tax amount is available for the period in which these errors were committed (distortion).";
supplemented by a paragraph reading as follows: "in case of impossibility of determining the period of making mistakes (distortion) recalculation of the tax base and tax amount is available for tax (accounting) period in which the identified errors (distortion).";
b) paragraph 2, after the words "individual entrepreneurs", add the words "notaries involved in private practice lawyers, established law offices,";
in paragraph 3), the words "data on taxable income, as well as their own accounting taxable income" were replaced by the words "and (or) physical persons information on the amounts they paid income tax on the objects, as well as its own revenue accounting of tax objects";
g) paragraphs 4 and 5 be supplemented as follows: "4. the rules provided by paragraphs 1 and 2 of this article shall also apply to tax agents.
5. In cases stipulated by this code, the tax authorities calculate the tax base at the conclusion of each fiscal period on the basis of data available to them. ";
35) in article 55: (a)) in paragraph 1, the words ", which paid advance payments" should be deleted;
b) in paragraph 3, third paragraph, the words "before the next" should be replaced by the words "until the end";
in) in paragraph 4, the words "paragraphs 1-3" were replaced by the words "paragraphs 2 and 3";

g) paragraph 5 shall be invalidated;
36) article 57, paragraph 3, the word "weeks" should be deleted, the words "tax relations" were replaced by the words "of relations regulated by legislation on taxes and fees,";
37) article 58 shall be amended as follows: "article 58. Order of payment of taxes and duties 1. Payment of tax is a one-time payment of the entire amount of the tax or in any other manner provided by this code and other acts of legislation on taxes and fees.
2. the amount of tax payable is paid (transferred) by the taxpayer or tax agent within stipulated time frame.
3. In accordance with the present code may include payment for the tax period of preliminary tax payments-advance payments. The obligation to pay the upfront payment recognizes performed in a manner similar to paying tax.
In the case of payment of advances in the later compared with established legislation on taxes and fees on the amount paid late timing advance payments accrued penalties as provided for in article 75 of this code.
Violation of procedure for calculating and (or) payment of advance payments cannot be regarded as grounds for bringing persons to justice for violation of the legislation on taxes and fees.
4. Tax payment is made in cash or cashless form.
In the absence of Bank taxpayers (tax agents) are individuals who can pay taxes through the cashier of local administration or through the Federal postal service.
In this case, the local administration and the Federal postal service organization shall: take the money in the account to pay taxes correctly and on time, list them in the budgetary system of the Russian Federation to the appropriate account of the federal Treasury to each taxpayer (tax agent). While the fee for receiving money are not charged;
keep records taken by taxes and funds listed in the budget system of the Russian Federation for each taxpayer (tax agent);
issue when receiving money to taxpayers (tax agents) receipts of admission of these funds. The form of the receipt issued by the local administration, shall be approved by the Federal Executive authority authorized to control and supervision in the field of taxes and fees;
submit to the tax authorities (officials of tax authorities), at their request, the documents confirming the reception from taxpayers (tax agents) of cash in payment of taxes and their enumeration in the budgetary system of the Russian Federation.
Funds taken by the local administration of a taxpayer (a tax agent) in cash within five days of their reception are subject to inclusion in the Bank or the Federal postal service organization for their enumeration in the budgetary system of the Russian Federation to the appropriate account of the federal Treasury.
In case of natural disaster or other circumstance of force majeure monies taken from the taxpayer (a tax agent) may not be made within the prescribed period to the Bank or the Federal postal service organization for their enumeration in the budgetary system of the Russian Federation, the specified period is extended to deal with such circumstances.
For nonperformance or improper performance of the duties provided for in this paragraph, the local administration and organization of the Federal postal service shall bear responsibility in accordance with the legislation of the Russian Federation.
Application of responsibility did not absolve the local administration and the Organization of the Federal postal service from the responsibilities listed in the budget system of the Russian Federation funds taken from taxpayers (tax agents) in payment of taxes and transfers.
5. the specific tax payment procedure is established in accordance with this article, for each tax.
Order of payment of federal taxes is set by this code.
Order of payment of regional and local taxes with the laws of constituent entities of the Russian Federation and the normative legal acts of representative bodies of municipalities in accordance with this code.
6. The taxpayer shall pay the tax within one month from the date of receipt of the tax notice, if a longer period of time for payment of tax this tax is not specified in the notice.
7. the rules provided for in this article shall also apply to the procedure of payment of fees (penalties and fines).
8. the rules provided by paragraphs 2-6 of this article shall also apply to the procedure of payment of advance payments. ";
38) article 59 shall be amended as follows: "article 59. Write-off of bad debts on taxes and fees

1. Arrears,-to-clean individual taxpayers, payers of taxes and tax agents, payment and (or) recovery which turned out to be impossible for reasons of an economic, social or legal nature, recognizes the hopeless and are deducted in the order established by the Government of the Russian Federation on federal taxes and fees;
executive bodies of State power of the constituent entities of the Russian Federation, local authorities-regional and local taxes.
2. the rules referred to in paragraph 1 of this article shall also apply when the write-off of uncollectible fines have elapsed. ";
39) article 60: (a)) in the title, the words "and decisions on collecting taxes and fees" should be deleted;
b) paragraph 1 shall be amended as follows: "1. The banks are obliged to execute the order the taxpayer to transfer tax in the budget system of the Russian Federation to the appropriate account of the federal Treasury (hereinafter in this article-order of the taxpayer), as well as the instruction of the tax authority to transfer tax in the budget system of the Russian Federation (hereinafter in this article-instruction of the tax authority) at the expense of the taxpayer or tax agent in the sequence established by the civil legislation of the Russian Federation. ";
in) paragraph 2 shall be amended as follows: "2. the Errand of the taxpayer or the tax authority instruction is executed by the Bank within one working day following the day of receipt of such a designation, unless otherwise stipulated by this code. While service charges on these operations, no fee will be charged.
Upon presentation of an individual orders to transfer tax in a separate subdivision of a bank that has no correspondent accounts (subaccounts), the period prescribed in the first subparagraph of this paragraph for the execution of orders, the taxpayer shall be extended by the Bank in the prescribed manner at the time of delivery of such a designation, the Federal postal service organization in a separate subdivision of the Bank that has correspondent account (sub-account), but no more than five business days. ";
g) in paragraph 3, the words "or tax agent" exclude words "orders to transfer taxes, or decisions on recovery of taxes in the respective budgets (extrabudgetary funds)" were replaced by "orders of the taxpayer and the tax authority assignments";
d) supplement paragraph 3-1 as follows: "3-1. If you are unable to accomplish the task of the taxpayer or the tax authority orders within the period stipulated in the present Code, due to the lack (deficiency) of funds on the correspondent account of the Bank opened in the establishment of the Central Bank of the Russian Federation, the Bank shall in the course of the day following the date of expiry of the period of execution of the instruction of this code, indicate failure (partial) order of the taxpayer to the tax authority at the place of location of the Bank and the taxpayer and failure (partial) order of the tax authority, the tax authority, which sent this order and to the tax authority at the place of location of the Bank (its separate subdivisions). ";
e) in paragraph 4: in the second paragraph the words "budgets (extrabudgetary funds)" were replaced by the words "budgetary system of the Russian Federation", the words "and to pay the appropriate penalties" should be deleted, the words "and appropriate penalties" should be deleted;
in the third paragraph, the word "Repeated" replaced by "4-1. The repeated ";
f) paragraph 5 shall be amended as follows: "5. The rules established by this article shall also apply to the responsibilities of banks on execution orders tax agents, payers fees and apply for listing in the budgetary system of the Russian Federation fees, penalties for late payments and fines.";
w) supplement paragraphs 6 and 7 to read as follows: "6. The rules established by this article shall also apply when performing bank orders local governments and organizations of the Federal postal service to enumerate in the budget system of the Russian Federation to the appropriate account of the federal Treasury funds taken from individuals-taxpayers (tax agents, payers of taxes).
7. in the performance of orders banks to return to taxpayers, tax agents and payers fees of overpaid (recovered) taxes, fees, penalties and fines by the specified maintenance fee is not charged for the operations. ";
40) article 61: (a)) in the title, the words ", as well as fines" should be deleted;
b) in paragraph 2: the first paragraph shall be reworded as follows: "2. the change in the date of tax payment and collection is permitted in the manner prescribed by this chapter.";
supplemented by a paragraph reading: "changing the timing of payment of the State fee shall be carried out taking into account the peculiarities stipulated by chapter 25-3 of this code.";
in paragraph 3), the words "tax credit" should be deleted;
g) in paragraph 6, the word "penalties" should be deleted;
d) paragraph 7 shall be invalidated;
41) article 63: a) in paragraph 1:

in subparagraph 4, the words "public authorities and (or) individuals" were replaced by the words "bodies (officials)", the words "to take the decision to change the dates of payment of the State fee" should be replaced by the words "commit legally significant acts, for which the State fee is payable";
(The paragraph third subparagraph "and" ineffective federal law from 24.07.2009 N 213-FZ) b) paragraph 2, after the words "taxes or fees" add the words "(with the exception of State fee)";
in) (repealed-federal law 08.03.2015 N 49-FZ) 42) in article 64: a) paragraph 1 shall be amended as follows: "1. Deferral or installment tax liabilities represents the changing date of tax payment on the grounds set forth in this article, for a period not exceeding one year, respectively, with a lump-sum or phased payment of the arrears of the taxpayer.
Deferral or installment payment of federal taxes in part channeled into the federal budget, for a period of more than one year but not exceeding three years may be granted by a decision of the Government of the Russian Federation. ";
b) in paragraph 2: subparagraph 3 shall be amended as follows: "3) threats of bankruptcy in the case of a lump-sum payment of tax, the adoption of the arbitration court settlement agreement or debt repayment schedule during the process of financial recovery;";
in subparagraph 6 the word "grounds" should be replaced by the words "in the presence of grounds", the words "shall be fixed by the customs code of the Russian Federation" shall be replaced with the words "established by the customs code of the Russian Federation";
in) in the first subparagraph of paragraph 5, the words "within ten days" replaced by "five days";
g) in the first subparagraph of paragraph 6, the words "(bodies of extrabudgetary funds)", replace the words "(bodies of State extrabudgetary funds)";
d) (repealed-the Federal law from 27.07.2010 N 229-FZ) 43) Article 65 recognize lapsed;
44) in paragraph two of article 66, paragraph 1, the word "(income)" should be deleted;
45) in paragraph 5 of article 67, the words "authorities of the extrabudgetary" should be replaced by the words "State non-budgetary authorities";
46) in article 68: a) in the title the words "tax credit" should be deleted;
b) in paragraphs 1 and 2, the words "tax credit" should be deleted;
in) in paragraph 4, the words "within 30 days" were replaced by the words "within one month", the words "for each day" were replaced by the words "for each calendar day";
g) in paragraph 5, the words "not later than five working days" were replaced by the words "in five days";
d) in paragraph 7, the words "Treaty on tax credit or" should be deleted;
(e)) in paragraph 8, the words "within 30 days" were replaced by the words "within one month", the words "every day" were replaced by the words "for each calendar day";
w) in paragraph 9, the words "for each day" were replaced by the words "for each calendar day";
47) in article 69: a) paragraph 1 shall be amended as follows: "1. A demand for payment of income tax is recognized on the taxpayer a written notice the outstanding amount of tax, as well as the obligation to pay within the prescribed time-limit the amount of tax unpaid.";
b) in paragraph 4: in paragraph two, the words "Tax Act" were replaced by the words "legislation on taxes and fees";
supplemented by a paragraph along the following lines: "the claim for payment of the tax shall be performed within 10 calendar days from the date of receipt of the specified requirements, if a longer period of time for payment of the tax is not specified in the request.";
in paragraph 5), the words "the tax authority at the place of his account" should be replaced by the words "the tax authority where the taxpayer is registered";
g) second paragraph of paragraph 6 shall be amended as follows: "If the specified ways the claim for payment of the tax by hand, it is sent by registered mail and shall be deemed received within six days from the date of dispatch of a registered letter.";
d) paragraph 8 shall be amended as follows: "8. the rules provided for in this article shall also apply in respect of claims for the payment of fees, penalties for late payments, fines and apply to claims sent to taxpayers and tax agents fees.";
(e)) paragraph 9 shall be invalidated;
48) article 70 shall be amended as follows: "article 70. The timing of the claim for payment of the tax and collection of 1. The claim for payment of the tax to the taxpayer must be sent no later than three months from the date of identification of arrears, unless otherwise provided for in paragraph 2 of this article.
In identifying the underpaid tax authority is a document on the form approved by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
2. the claim for payment of the tax according to the results of the tax audit shall be directed to the taxpayer within 10 days from the date of entry into force of the relevant decision.
3. The rules established by this article shall also apply in respect of the time schedule for the transmittal of claim for payment collection, as well as penalties and fines.
4. The rules established by this article shall also apply in respect of timing requirements for payment of the tax, the tax agent sent. ";
49) Article 71 shall be amended as follows: "article 71. The effects of changes in tax and duties collection

In the event that the taxpayer, the tax agent or payer of tax or fee collection changed after directions of tax requirements, collection, penalties and fines, tax authority shall send the persons qualified requirement. ";
50) paragraph 3 of article 72 shall be invalidated;
51) Article 74: a) paragraph 1, after the words "obligations to pay taxes" add the words "and in other cases provided by the present Code,";
b) in paragraph 3 the word "tax", delete the word "secured" replaced by "secured";
52) article 75: (a)) in paragraph 1, the words ", the payer of the taxes or tax agent must" be replaced by "must";
b in paragraph two) paragraph 3 the words "tax credit" to exclude, add a second sentence as follows: "in this case, the penalties are not charged for the entire period of validity specified circumstances.";
in para 6) supplemented by a paragraph reading: "enforce penalties with the organizations and individual entrepreneurs in cases stipulated in subparagraphs 1-3 paragraph 2 of article 45 of this code, the judicially.";
g) supplement paragraphs 7 and 8 read as follows: "7. the rules provided for in this article shall also apply to payers of taxes and tax agents.
8. Do not accrue penalties on the amount of arrears, which was formed by the taxpayer (the payer collection, tax agent) as a result of the execution of written explanations on the order of calculation, payment of tax (collection) or for any other questions on the application of the legislation on taxes and fees, given to him by either an unlimited range of entities financial, tax, or other authorized State body (by an authorized officer of that body) within its remit (mentioned circumstances is established when there is a corresponding document that body the meaning and content relating to tax (accounting) period for which arrears was formed, regardless of the date of publication of this document).
Provision of this paragraph shall not apply if the mentioned written explanations are based on incomplete or inaccurate information. ";
53) article 76 shall be amended as follows: "article 76. Suspension of operations on accounts in banks 1 organizations and individual entrepreneurs. Suspension of operations on accounts in the Bank is used to ensure the execution of the decision on the recovery of the tax or fee, unless otherwise provided for in paragraph 3 of this article.
Suspension of operations on the account means stopping all debit transactions on the account, unless otherwise provided for in paragraph 2 of this article.
Suspension of operations on the account does not apply to payments, the sequence of execution in accordance with the civil legislation of the Russian Federation, preceded by execution of the obligation to pay the taxes and fees, as well as the cancellation of funds in payment of taxes (advance payments), fees, appropriate penalties and fines, and they transferred to the budgetary system of the Russian Federation.
2. the decision to suspend transactions in the taxpayer-the organisation on his/her accounts with the Bank shall be made by the head (Deputy) of the tax authority, has issued the claim for payment of the tax, penalties or fines in case of nonperformance by the taxpayer-the Organization of this requirement.
The decision to suspend transactions in the taxpayer-the organisation on his/her accounts with the Bank may be made no earlier than a judgment on recovery of tax.
Suspension of operations on accounts of the taxpayer-organization in the Bank in the case provided for in this paragraph shall denote the termination of the bank debit transactions for this account within the amount indicated in the decision to suspend transactions in the taxpayer-Organization for bank accounts, unless otherwise provided for in the third subparagraph of paragraph 1 of this article.
3. the decision to suspend transactions in the taxpayer-the organisation on his/her accounts with the Bank may also be the head (Deputy) of the tax authority in the absence of the taxpayer-tax declaration to the tax authority within 10 days of the expiry of such a declaration.
In this case, the suspension of operations on accounts cancelled the decision of tax authority no later than one business day following the date of submission of the taxpayer's tax return.
4. the decision to suspend transactions in the taxpayer-the organisation on his/her accounts with the Bank passed the tax authority in the Bank on paper or electronically.
A decision on the lifting of the suspension of operations on accounts of the taxpayer organization in the pot is awarded to the Bank representative official of tax authority against a receipt or is sent to the Bank electronically.

The procedure for sending to the Bank the decision of tax authority to suspend transactions in the taxpayer's accounts in the Bank or organization decision to lift the suspension of operations on the accounts of the Organization's taxpayer Bank electronically set by the Central Bank of the Russian Federation by agreement with the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
The form and the order of directions of the decision of tax authority to the Bank to suspend transactions in the taxpayer's accounts in the Bank organization and decision on the lifting of the suspension of operations on accounts of the taxpayer-organization in the Bank on paper shall be established by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
A copy of the decision to suspend operations of the taxpayer's accounts in the Bank or organization decision to lift the suspension of operations on accounts of the taxpayer-organization in the Bank passed the taxpayer-the receipt or otherwise, indicating the date of receipt of the taxpayer a copy of the relevant decision.
5. the Bank shall inform the tax authority about the balance of taxpayer's money-the Organization on bank accounts, which have been suspended, not later than the next day after the date of receipt of the decision of the tax authority to suspend transactions in the taxpayer's accounts-organization in the Bank.
6. the decision of the tax authority to suspend transactions in the taxpayer's accounts-organization in the Bank shall be unconditional execution of the Bank.
7. the suspension of the operations of the taxpayer organization on his/her accounts with the Bank operates from the date of receipt of the decision of the tax authority to suspend such operations and to annul that decision.
The date and time of receipt of the decision of the tax authority to suspend transactions in the taxpayer's accounts-organization in the Bank shall be specified in the notification of receipt or receipt on receipt of such decision. When sending to the Bank's decision to suspend operations on the accounts of the Organization's taxpayer Bank electronically, the date and time of receipt by the Bank shall be determined in accordance with the procedure set by the Central Bank of the Russian Federation by agreement with the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
8. the suspension of transactions on the accounts of the taxpayer-organization in the Bank canceled the decision of tax authority no later than one business day following the day of receipt of the tax authority documents (copies) confirming the recovery of the tax.
9. If the total amount of funds organization taxpayer accounts, which have been suspended on the basis of a decision of the tax authority, exceed the specified in this decision amount, the taxpayer is entitled to submit to the tax authority a statement on the lifting of the suspension of transactions on their accounts in bank accounts that have enough money to execute the decision on recovery of tax.
Tax authority shall within two days from the day of receipt indicated in the first subparagraph of this paragraph, a statement by the taxpayer to take a decision on the lifting of the suspension of operations on accounts of the taxpayer organization in part exceeding the amount of money specified in the decision of the tax authority to suspend transactions in the taxpayer's accounts-organization in the Bank.
If the statement is not made by the taxpayer documents confirming the cash balances referred to in that statement, the tax authority may, before making a decision on the lifting of the suspension of operations on accounts during the day following the day of receipt of such declaration by the taxpayer, to send to the Bank, which opened specified accounts of the taxpayer, a request for cash balances in these accounts.
After receiving from the bank information on the availability of money resources on accounts of the taxpayer in a bank in an amount sufficient for the execution of the decision on the recovery, the tax authority shall within two days to decide on the lifting of the suspension of operations on accounts of the taxpayer organization in part exceeding the amount of money specified in the decision of the tax authority to suspend transactions in the taxpayer's accounts-organization in the Bank.
10. The Bank shall not be liable for losses incurred by the taxpayer as a result of the suspension of its operations at the Bank by a decision of the tax authority.
11. The rules established by this article shall also apply in respect of the suspension of operations on accounts at banks a tax agent and payer organizations-organization, accounts in banks of individual entrepreneurs-taxpayers, tax agents, payers of taxes, as well as accounts in banks of notaries, private practice (attorneys, have established legal offices)-taxpayers, tax agents.

12. If there is a decision to suspend operations in the Organization's accounts, the Bank shall have no right to open this Organization new accounts. ";
54) article 77: a) the first and second paragraphs of paragraph 1, after the word "tax" shall be supplemented with the words "penalties and fines";
b) paragraph 3, after the word "tax" shall be supplemented with the words "penalties and fines";
in para 5) add the words "penalties and fines";
g) the first paragraph of paragraph 13 shall be supplemented with the words "penalties and fines";
55) article 78 shall be amended as follows: "article 78. Credit or refund of overpaid tax, fee, penalties, fines 1. The amount of overpaid tax is credited in the account of the taxpayer's payments on this or other taxes, repayment arrears on other taxes, have elapsed and fines for tax offences or refunded to the taxpayer in the manner provided for in this article.
Set-off of amounts overpaid federal taxes and fees, regional and local taxes shall be effected on the relevant taxes and fees, as well as have elapsed, assessed under the relevant taxes and fees.
2. Credit or refund of overpaid tax is the tax authority at the place of the accounting of the taxpayer, unless otherwise stipulated by this code, no interest on this amount, unless otherwise stipulated by this article.
3. the tax authority shall inform the taxpayer about every known to the tax authorities the fact that excessive taxes and the amount of overpaid tax within 10 days from the date of discovery of that fact.
In the event of the discovery of evidence of possible excessive tax, on the proposal of the tax authority or the tax payer may be a joint reconciliation of payments of taxes, fees, and fines have elapsed. The results of such reconciliation shall be formalised by an Act signed by the tax authority and the taxpayer.
(Eighth paragraph repealed federal law from 27.07.2010 N 229-FZ)
4. Set-off the amount of overpaid tax payments, the taxpayer on this or other taxes shall be effected on the basis of a written application of the taxpayer under the decision of the tax authority.
The decision on crediting of overpaid amounts of tax payments, the taxpayer was adopted by the tax body within 10 days from the date of receipt of the application from the date of signature of the taxpayer or the tax authority and the taxpayer Act Joint reconciliation of tax paid by them, if such a joint verification was carried out.
5. Set-off the amount of overpaid tax in repayment of arrears on other taxes, have elapsed and (or) fines payable or recoverable in cases stipulated by this code, the tax authorities is made independently.
In the case provided for in this paragraph, the decision on the classification of the amount overpaid tax was adopted by the tax body within 10 days from the date of discovery of the fact of them unnecessary taxes or from the date of signing of the Act by the taxpayer and the tax authority a joint reconciliation of tax paid by them, if such a joint reconciliation took place, either on the date of entry into force of the Court decision.
Provision of this paragraph shall not prevent the taxpayer to submit to the tax authority a written statement of the amount of tax overpaid standings in repayment arrears (arrears, fines have elapsed). In this case, the decision of the tax organ concerning classification amount overpaid tax in arrears and debt swaps to have elapsed, fines shall be taken within 10 days of receipt of the application from the date of signature of the taxpayer or the tax authority and the taxpayer Act Joint reconciliation of tax paid by them, if such a joint verification was carried out.
6. the amount of overpaid tax refundable upon written request by the taxpayer within one month from the date of receipt of such declaration by the tax authority.
Return to the taxpayer amounts overpaid tax if it underpaid taxes otherwise relevant or appropriate arrears have elapsed, as well as fines, collectible in cases stipulated by this code, shall be carried out only after the set-off amount of overpaid tax in arrears repayments (debt).
7. a statement of the classification or for refund of overpaid amounts of tax paid can be filed within three years from the date of payment of the specified amount.
8. Decision on the return of amounts overpaid tax was adopted by the tax body within 10 days from the date of receipt of the application for refund to the taxpayer amounts overpaid tax or from the date of signature of the taxpayer and the tax authority Act of reconciliation together paid them taxes if such joint verification was carried out.
Before the expiry of a deadline set by the first subparagraph of this paragraph, the order for refund of overpaid tax, issued on the basis of a decision of the tax authority for the refund of this amount is subject to tax in the tax authority to the territorial body of the federal Treasury for the implementation of the return to the taxpayer in accordance with the budgetary legislation of the Russian Federation.

9. the tax authority shall notify the taxpayer in writing of the decision on (returning) amounts overpaid tax or decision on denial of set-off (return) within five days from the date of adoption of the relevant decision.
The specified message is passed to the head of the Organization, an individual, their representatives personally against receipt or otherwise confirming the fact and date of receipt.
10. in the case of a refund of overpaid tax is in violation of the deadline set in paragraph 6 of this article, the tax authority for the amount unduly paid tax, which is not returned within the prescribed time-limit, interest payable to a taxpayer, for each calendar day return period violations.
The interest rate is taken equal rate of refinancing of the Central Bank of the Russian Federation, in the days of violations of maturity.
11. The territorial body of the federal Treasury, fulfills the refund of overpaid tax shall notify the tax authority of the date of return and the amount returned taxpayer money.
12. In the case referred to in paragraph 10 of this article interest paid by the taxpayer in full, the tax authority shall make a decision on the return of the remaining amount of interest calculated from the date of actual repayment sums overpaid tax within three days from the date of receipt of the notification of the territorial body of the federal Treasury about the date of the refund and the amount returned taxpayer money.
Before the expiry of a deadline set by the first subparagraph of this paragraph, order the return of the remaining amount of interest, issued on the basis of a decision of the tax authority for the refund of this amount shall be in the tax authority to the territorial body of the federal Treasury for the implementation of the return.
13. Credit or refund of overpaid tax and payment of interest shall be made in the currency of the Russian Federation.
14. The rules established by this article shall also apply in respect of credit or refund of overpaid amounts of advance payments, fees, penalties and fines and apply to tax payers and agents fees.
The provisions of this article with regard to the return or credit overpaid State fee shall apply, taking into account the peculiarities established Chapter 25-3 of this code. ";
56) article 79 shall be amended as follows: "article 79. Refund overcharged tax, fee, increase for delay and fines 1. The amount unduly collected tax refundable to the taxpayer in the manner provided for in this article.
Return to the taxpayer the amount unduly collected tax if it underpaid taxes otherwise relevant or appropriate arrears have elapsed, as well as fines, collectible in cases stipulated by this code, shall be carried out only after this offsetting repayments specified arrears (debt) in accordance with article 78 of the present code.
2. the decision on the return of amounts unduly collected tax was adopted by the tax body within 10 days of receipt of the written statement of the taxpayer for the return of the amount unduly collected tax.
Before the expiry of a deadline set by the first subparagraph of this paragraph, the order for refund of unduly collected tax, issued on the basis of a decision of the tax authority for the refund of this amount is subject to tax in the tax authority to the territorial body of the federal Treasury for the implementation of the return to the taxpayer in accordance with the budgetary legislation of the Russian Federation.
3. a statement of the amount of tax collected unnecessarily return may be filed by the taxpayer to the tax authority within one month from the date when the taxpayer became aware of the fact that excessive recovery with him tax, or from the date of entry into force of the Court decision.
The statement of claim in court may be filed within three years from the date when the person knew or should have known about the excess tax recovery.
If a surplus foreclosure tax, the tax authority shall make a decision on returning the amount unduly collected tax assessed in the manner provided for in paragraph 5 of this article, interest on that amount.
4. the tax authority by setting the fact unnecessary foreclosure tax, must notify the taxpayer within 10 days from the date of the establishment of this fact.
The specified message is passed to the head of the Organization, an individual, their representatives personally against receipt or otherwise confirming the fact and date of receipt.
5. the amount of refundable tax collected unnecessarily with accrued interest on it within one month from the date of receipt of the written declaration on the return of the taxpayer the amount unduly collected tax.
Interest on the amount unduly collected tax is calculated from the day following the day of punishment on the day of the actual return.
The interest rate shall be taken as in these days of refinancing rate of the Central Bank of the Russian Federation.

6. The territorial body of the federal Treasury, fulfills the refund of unduly collected tax on that amount and accrued interest, shall notify the tax authority of the date of return and the amount returned taxpayer money.
7. In the case referred to in paragraph 5 of this article interest paid by the taxpayer in full, the tax authority shall make a decision on the return of the remaining amount of interest calculated from the date of actual repayment sums unduly collected tax, within three days from the date of receipt of the notification of the territorial body of the federal Treasury about the date of the refund and the amount returned taxpayer money.
Before the expiry of a deadline set by the first subparagraph of this paragraph, order the return of the remaining amount of interest, issued on the basis of a decision of the tax authority for the refund of this amount shall be in the tax authority to the territorial body of the federal Treasury for the implementation of the return.
8. Refund of unduly collected tax and payment of interest shall be made in the currency of the Russian Federation.
9. The rules established by this article shall also apply in respect of credit or refund overcharged advance payments, fees, penalties for late payments, fines and apply to tax payers and agents fees.
The provisions established in this article shall apply in relation to a refund or set-off amounts overcharged the State duty given features established Chapter 25-3 of this code. ";
57) article 80 shall be amended as follows: "article 80. Tax Declaration 1. Tax declaration is a written statement the taxpayer on objects of taxation on the income and expenditures, sources of income, the tax base, tax benefits, on the amount of tax calculated and (or) about other data that the basis for calculation and payment of tax.
Tax return is submitted by each taxpayer for each tax payable the taxpayer, unless otherwise provided by legislation on taxes and fees.
Calculation of advance payment is a written statement the taxpayer on the basis of the calculation of the benefits calculated the amount of the advance payment and (or) about other data that the basis for calculation and payment of the advance payment. Calculation of advance payment is submitted in cases stipulated by this code for the specific tax.
Calculation of collection is a written statement the payer collection on objects of taxation, the taxable basis used benefits calculated the amount of the levy and (or) about other data that the basis for calculation and payment of taxes, unless otherwise stipulated by this code. Calculation of the collection appears in the cases provided by paragraph two of this Code for each collection.
The tax agent is to tax authorities the calculations provided for in part 2 of this code. These calculations shall be submitted in the manner prescribed by part two of the present code for a particular tax.
2. Not to be submitted to the tax authorities tax declarations (calculations), for which taxpayers are exempt from responsibility for their payment in connection with the application of special tax regimes.
In the absence of financial and economic activity, as well as in other cases provided by the present Code, the taxpayer submits a tax declaration in a simplified form, approved by the Ministry of Finance of the Russian Federation.
3. Tax return (calculation) is submitted to the tax authority at the place of the taxpayer's accounting (payer collection, tax agent) in the prescribed form on paper or in electronic form in accordance with the legislation of the Russian Federation.
Taxpayers, whose average number of employees on 1 January of the current calendar year exceeds 100 persons are tax declarations (calculations) in the tax authority electronically, unless a different procedure for submission of information related to State secrets, not provided for by the legislation of the Russian Federation.
While taxpayers in accordance with article 83 of this code shall be classified as major, submit tax declarations (calculations) to the tax authority at the place of recognition as the largest taxpayers.
Tax forms (calculations) are provided free of charge by the tax authorities.
4. Tax return (calculation) can be represented by a tax payer (payer collection, tax agent) to the tax authority either personally or through a representative, sent as mail with attachments or transmitted thereto on telecommunication liaison channels.

The tax authority may not refuse to accept a tax return (calculation) and shall, at the request of the taxpayer (the payer collection, tax agent) tick on a copy of tax declaration (copies of calculation) and of the date of its receipt. Upon receipt of the tax declaration (calculation) on telecommunication liaison channels, the tax body shall furnish the taxpayer (the payer collection, tax agent) a receipt for at electronically.
When sending a tax return (calculation) in the mail the day of its submission shall be considered the date of sending mail with attachments thereto. When transmitting tax return (calculation) of telecommunications channels during the day of its submission shall be the date of its dispatch.
(The paragraph 17th ineffective federal law from 27.07.2010 N 229-FZ)
5. Tax return (calculation) is presented with an indication of the identification number of the taxpayer, unless otherwise stipulated by this code.
Tax payer (payer collection, tax agent) or his representative shall sign the tax return (calculation), reaffirming the correctness and completeness of the information indicated in the tax declaration (per).
If the accuracy and completeness of the information indicated in the tax declaration (per), confirms an authorized representative of the taxpayer (the payer collection, tax agent), tax (per) indicated the basis of representation (the name of the document confirming the existence of authority to sign the tax return (calculating). return to (calculate) a copy of the document confirming the authority of the representative to sign the tax return (calculation).
6. Tax return (calculation) is presented in the established by the legislation on taxes and fees deadline.
7. Forms of tax declarations (calculations), and how to fill them are approved by the Ministry of Finance of the Russian Federation, unless otherwise stipulated by this code.
Ministry of Finance of the Russian Federation shall not be entitled to include the tax declaration form (calculation) and the tax authorities shall not have the right to demand from taxpayers (payers fees, tax agents) the inclusion in the tax declaration (calculation) of information not related to calculus and (or) payment of taxes and fees, with the exception of: 1) document type: primary (adjustment);
2) name of the tax authority;
3) location of the Organization (its separate subdivision) or place of residence of a natural person;
4) surname, name, patronymic of the natural person or the name of the Organization (its separate units);
5) contact telephone numbers of the taxpayer.
(Twenty-ninth Paragraph, federal law expired from 27.11.2010 N 306-FZ)
9. the peculiarities of filing of tax returns when you run production-sharing agreements are defined by chapter 26-4 of this code. ";
58) Article 81 shall read as follows: "article 81. Changes to tax return 1. Upon detection of a taxpayer in the tax return to the tax authority the fact neotrazhenija or incomplete reflection information, errors, resulting in an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes in the tax declaration and to submit to the tax authority revised tax declaration in the manner prescribed by this article.
Upon detection of a taxpayer in the tax return to the tax authority of inaccurate information, as well as non-errors underestimates the amount of tax payable, the taxpayer has the right to make the necessary changes in the tax declaration and to submit to the tax authority revised tax declaration in the manner prescribed by this article. When the revised tax return submitted after the deadline of submission of a declaration, shall not be considered as submitted in violation of the deadline.
2. If the revised tax declaration is submitted to the tax authority before the expiration of filing a tax return, it is considered to be filed on the date of submission of the revised tax return.
3. If the revised tax declaration is submitted to the tax authority after expiration of filing a tax return, but before the expiration of the tax return, the taxpayer is relieved of liability if the revised tax declaration was made prior to the date when the taxpayer found out about the discovery of the tax authority the fact neotrazhenija or incomplete reflection of information in the tax declaration, as well as errors that lead to the underestimation of the amount of tax payable, or on the appointment of on-site tax inspection.
4. If the revised tax declaration is submitted to the tax authority after the expiry of the filing the tax declaration and date of tax payment, the taxpayer is relieved of liability in the following cases:

1) submission of revised tax return until the taxpayer found out about the discovery of the tax body neotrazhenija or incomplete reflection of information in the tax declaration, as well as errors that lead to the underestimation of the amount of tax payable, or on the appointment of on-site tax inspection on this tax over a given period, provided that prior to the submission of the revised tax return he paid the required amount of tax and the corresponding penalties;
2) submission of revised tax return after conducting of on-site tax inspection for the respective tax period, the results of which have not been discovered or incomplete reflection information existed in the tax declaration, as well as errors resulting in an underestimation of the amount of tax payable.
5. Revised the tax return is submitted by the taxpayer to the tax authority at the place of posting.
Revised tax return (calculation) is submitted to the tax authority, operating under the form to the tax period for which appropriate changes are made.
6. When detecting a tax agent in the submitted them to the tax authority per the fact neotrazhenija or incomplete reflection information, as well as errors that lead to underestimation or overestimation of the amount of tax to be payable, the tax agent shall make the necessary changes and submit the revised calculation of the tax authority in the manner prescribed by this article.
A refined calculation submitted a tax agent to the tax authority, must contain information only in respect of those taxpayers in respect of which the detected facts neotrazhenija or incompleteness of information, as well as reflection errors leading to an underestimation of the amount of tax.
The provisions of paragraphs 3 and 4 of this article, relating to the exemption from liability shall also apply in respect of tax agents in presenting their revised calculations.
7. the rules provided for in this article shall also apply in respect of the revised charges and calculations apply to payers fees. ";
59) Article 82: a) name shall be reworded as follows: "article 82. General provisions on tax control ";
b) in paragraph 1 the first subparagraph of new supplement: read: "1. the tax control is recognized activity of authorized bodies to monitor the taxpayers, tax agents and payers fees legislation on taxes and fees in the manner prescribed by this code.";
take the first paragraph and second paragraph, the words "1. Tax "should be replaced by the word" tax ";
second paragraph take the third subparagraph;
60) article 83: a) in paragraph 1: in the first paragraph, the word "taxpayers" should be replaced by the words "organizations and individuals";
second paragraph add the words ", if the organization is not registered with the tax authority at the place of location of the separate division on the grounds provided by the present Code";
fourth paragraph, after the words "foreign organizations", add the words "and foreign nationals";
b) in paragraph 2, the words "as a taxpayer", delete the word "organization" should be replaced by the word "organizations", add the words "or collecting";
in) paragraph 4 shall be amended as follows: "4. in implementing the activities in the Russian Federation through a separate subdivision of a statement about the registration of such organisation is filed within one month from the date of the establishment of a separate unit within the tax authority at the place of location of the separate division, if the organization is not registered on the grounds provided by the present Code, tax authorities in territory of municipal formation(education) , which created this separate subdivision.
In other cases registration in tax bodies of the Organization on the location of its separate units is carried out by tax authorities on the basis of reports to be submitted in writing by the Organization in accordance with paragraph 2 of article 23 of the present code.
If several separate parts of the Organization are in the same municipality in the territories under the jurisdiction of different tax authorities, staging organization registration can be carried out by the tax authority at the location of one of its separate units, defined by the organization yourself. ";
g) in subparagraph 1 of paragraph 5, the word "or" should be replaced by the words "in the absence of such";
d) in paragraph 6: in the first paragraph, the words "private notary" were replaced by the words "notary, engaged in private practice";
in the second paragraph, the words "Council of lawyer Chamber" were replaced by the words "lawyer" Chamber;
(e)) paragraph 7 shall be supplemented with the words "or on the basis of a declaration of the natural person";
w) shall be amended with paragraph 7-1 to read as follows: "7-1. Individuals whose domicile for tax purposes is determined by the place of residence of a natural person, may apply to the tax authority at the place of their stay, a statement of registration with the tax authorities. ";
w) (repealed-Federal Act of arrival N 248-FZ) 61) article 84: a) in paragraph 1:

in the first subparagraph, the words ", the form of which is determined by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees", delete the words "if any" should be deleted;
second paragraph, after the word "accounting" add the words "deregistration";
in the ninth paragraph of the words "foreign organizations depending on the types of income" were replaced by the words "and deregistration of foreign organizations and foreign nationals";
supplemented by a paragraph reading as follows: "application form for registration (deregistration) in the tax authority establishes a federal body of executive power, control and supervision of the Ombudsman in the field of taxes and fees.";
b) in paragraph 2: new first paragraph be supplemented as follows: "2. the tax authority shall implement registration of physical persons on the basis of the application of that person within five days of receipt of the application by the tax authority and, in the same period, issue a certificate of registration with the tax authority.";
take the first paragraph and second paragraph, the words "2. Tax "should be replaced by the word" tax ", the words" as well as "add the words" registration (deregistration) "after" registration ", add the words" (notice of deregistration) ";
second paragraph take the third subparagraph;
considered the fourth subparagraph of paragraph three and, after the word "accounting" add the words "(deregistration)", the words "private notaries" were replaced by the words "notaries, private practice," after the words "notification of registration", add the words "(notice of deregistration)";
in the second subparagraph of paragraph) 3 the words "private notaries" were replaced by the words "notaries working in private practice";
g) in paragraph 4: in the third paragraph, the words "private notary" were replaced by the words "notary, engaged in private practice";
supplemented by a paragraph reading: "deregistration of a natural person may also be performed by the tax authority upon receipt of the relevant information about the registration of that person in the other tax authority at the place of his residence.";
d) in paragraph 5 the second paragraph shall be reworded as follows: "in the case of adoption of the decision on the termination of the activities of the Organization (close) its separate subdivision deregistration of the Organization on the location of the separate division is carried out by the tax authority, upon application by the taxpayer within 10 days from the date of submission of such application, but not earlier than the end of the on-site tax inspection in case of it.";
in the third paragraph, the words "private notary" were replaced by the words "notary, engaged in private practice";
(e)) in paragraph 7, the third paragraph add the words "unless otherwise provided for in this article";
supplemented by a paragraph reading: "individuals who are not individual entrepreneurs may not specify the identification numbers of taxpayers in tax authorities of tax declarations, statements or other documents indicating your personal data as provided for in paragraph 1 of article 84 of the present code.";
w) in paragraph 9, the words "registration of" were replaced by the words "on the account in tax body", the words "the present Code" were replaced by the words "article 102 of the present Code";
62) in article 85: (a)) paragraph 2 shall be amended as follows: "2. the lawyer Chambers of subjects of the Russian Federation are obliged, no later than 10-15th of each month to report to the tax authority at the place of location of lawyer Chamber of the subject of the Russian Federation for information about lawyers, made during the previous month in the register of lawyers of a constituent entity of the Russian Federation (including information about their chosen form of lawyer formation) or excluded from the specified registry key as well as on the measures this month decisions on suspension (resumption of) the status of lawyers. ';
b) paragraph 6 shall be amended as follows: "6. bodies (institutions), authorized to perform notarial acts, and notaries, engaged in private practice, are required to report on the issue of certificates of inheritance and the notary of contracts giving tax authorities respectively according to the place of his stay, place of residence not later than five days from the date of the corresponding notarial certification, unless otherwise stipulated by this code. The information about the identity of donation contracts should contain information about the degree of consanguinity between donor and their receivers. ";
in the second paragraph of item 8), after the words "on the facts" add the words "primary issue or";
g) shall be amended with paragraph 9 read as follows: "9. the bodies and organizations engaged in the accreditation of branches and representative offices of foreign legal entities are required to report to the tax authorities at the place of its finding information about accreditation (the deprivation of accreditation) branches and representative offices of foreign legal entities within 10 days from the date of accreditation (accreditation).";
63) Article 86: a) in paragraph 1: the second paragraph shall be amended as follows:

"The Bank must announce the opening or closing of the account to change account details of organisation (individual entrepreneur) on paper or electronically to the tax authority at the place of their finding within five days from the date of the corresponding opening, closing or change the details of this account.";
supplement paragraphs read as follows: "the order of Bank messages to open or to close the account, change details invoices electronically set by the Central Bank of the Russian Federation by agreement with the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
The Bank's report form to the tax authorities on opening or closing of the account to change the requisites of accounts is set by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees. ";
b) paragraph 2 shall be amended as follows: "2. The banks are obliged to issue the tax authorities for information about the availability of bank accounts and (or) the balances of funds on accounts, statements of operations on accounts of entities (individual entrepreneurs) in accordance with the legislation of the Russian Federation within five days from the date of receipt of the reasoned request of the tax authority.
For information about the availability of accounts and (or) the balances of funds on the accounts, as well as statements for transactions on the accounts of entities (individual entrepreneurs) in the Bank may be requested by the tax authorities in cases of tax control activities by these organizations (individual entrepreneurs).
Specified in this paragraph, information may be requested by the tax authority after the decision on the recovery of the tax, as well as in the case of decisions on suspension of operations or the lifting of the suspension of operations in the Organization's accounts (individual entrepreneur). ";
in Supplement 3 points) and 4 read as follows: "3. the form and the procedure for sending a request to the tax authority are established by the federal body of executive power, control and supervision of the Ombudsman in the field of taxes and fees.
Form and presentation of information banks on request of tax authorities shall be established by the Federal Executive Body, authorized to control and supervision in the field of taxes and charges, subject to approval of the Central Bank of the Russian Federation.
4. rules provided for in this article shall also apply in respect of accounts opened for the exercise of professional activities of notaries, engaged in private practice, and lawyers who counsel offices. ";
64) Article 87 shall be amended as follows: "article 87. Tax inspections 1. Tax authorities carry out the following types of tax audits of taxpayers, payers of taxes and tax agents: 1) cameral tax audits;
2) on site tax inspections.
2. The aim of off-site and on-site tax audit is to monitor compliance with payer, the payer of taxes or tax agent legislation on taxes and fees. ";
65) article 88 shall be amended as follows: "article 88. Off-site tax inspection 1. Off-site tax inspection shall be conducted at the location of the sales tax authority on the basis of tax declarations (calculations) and the documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.
2. Off-site tax inspection shall be carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of tax authority within three months from the date of submission of the taxpayer's tax return (calculation) and documents in accordance with this code must be attached to the tax return (calculation), the law on taxes and fees not provided other terms.
3. If the off-site tax inspection revealed errors in tax returns (per) and (or) the contradiction between the information contained in the documents presented or revealed inconsistencies taxpayer information, the information contained in the documents available to the tax authority, and received in the course of a tax audit, reported to the taxpayer with the requirement to submit within five days the necessary explanations or make appropriate corrections within the prescribed time limit.
4. Taxpayer represents to the tax authority explanation of errors in tax returns (per) and (or) inconsistencies between the information contained in the documents presented may additionally submit to the tax authority the extracts from registers, tax and/or accounting and/or other documents certifying the accuracy of the data entered in the tax declaration (calculation).

5. the person conducting the kameral'nuju tax inspection has a duty to consider the taxpayer's explanations and documents. If, after review of the explanations and documents or, in the absence of explanations of the taxpayer, the tax body will establish the fact that the tax offense or other violation of the legislation on taxes and fees, officials of the tax authority shall be obliged to draw up a statement of verification as provided for in article 100 of the present code.
6. in conducting the cameral tax audits, tax authorities may also be claimed in accordance with the established procedure for taxpayers who use tax incentives, documents confirming the right of taxpayers to these tax credits.
7. When conducting on-site tax audit, the tax body shall not be entitled to claim the taxpayer additional information and documents unless otherwise provided for in this article, or if the submission of such documents with the tax declaration (calculation) is not provided by this code.
8. when filing the tax return for value added tax, which stated the right to refund, off-site tax inspection shall be carried out taking into account the peculiarities stipulated by this paragraph on the basis of tax declarations and documents submitted by the taxpayer in accordance with this code.
The tax authority has the right to claim from the taxpayer documents proving, in accordance with article 172 of this code the legality of tax deductions.
9. When conducting an on-site tax inspection of taxes relating to the use of natural resources, tax authorities may in addition to the documents referred to in paragraph 1 of this article, the claim of the taxpayer other documents which constitute the basis for calculation and payment of such taxes.
10. the rules provided for in this article shall also apply to payers of taxes, tax agents, unless otherwise stipulated by this code. ";
66) article 89 shall be amended as follows: "article 89. On-site tax inspection 1. On-site tax inspection shall be conducted on the territory (indoors) the taxpayer on the basis of the decision of the head (Deputy) of the tax authority.
If the taxpayer does not have a way to give premises for conducting of on-site tax inspection, on-site tax inspection can be performed at the location of the tax authority.
2. A decision on conducting of on-site tax inspection shall issue the tax authority at the place of location of the organization or according to the place of residence of a natural person, except as otherwise provided for in this paragraph.
The decision to conduct on-site tax inspection organization, identified in the manner provided for in article 83 of this code, categorized as major taxpayer makes tax authority who staged the Organization on record as the largest taxpayer.
Independent on-site tax inspection branch or representative office shall be carried out on the basis of a decision of the tax authority at the place of location of a separate subdivision.
The decision to conduct on-site tax inspection shall contain the following information: the full and abbreviated name or surname, name, patronymic of the taxpayer;
for verification, i.e. taxes, correctness of calculation and payment of which is subject to verification;
periods during which a check;
posts the names and initials of the tax authority officers assigned to the examination.
The form of the decision of the head (Deputy) of the tax authority concerning the conduct of the on-site tax inspection shall be approved by the Federal Executive authority authorized to control and supervision in the field of taxes and fees.
3. On-site tax inspection in respect of the taxpayer may be carried out by one or several taxes.
4. The subject of on-site tax inspection is the correctness of the calculation and the timeliness of payment of taxes.
Within the framework of the on-site tax inspection can be tested period, not exceeding three calendar years preceding the year in which the decision to perform the verification.
5. tax authorities do not have the right to hold two or more on site tax inspections for the same tax for the same period.
The tax authorities may not hold in respect of one taxpayer more than two on site tax inspections in a calendar year, except where a decision is taken by the head of the federal body of executive power, control and supervision of the Ombudsman in the field of taxes and fees, on the need for on-site tax inspection to the taxpayer in excess of specified limits.
When determining the number of on site tax inspections of the taxpayer is not considered independent of the number of on site tax inspections of its branches and representative offices.
6. On-site tax inspection may not exceed two months. This period may be extended to four months and in exceptional cases, up to six months.

The grounds and procedure for the extension of the duration of the on-site tax inspection shall be established by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
7. Within the framework of the on-site tax inspection tax body has the right to inspect the activities of branches and representations of the taxpayer.
The tax authority has the right to conduct independent on-site tax inspection of branches and representative offices on correctness of calculation and timely payment of regional and/or local taxes.
Tax authority conducting an independent exit verification of branches and representative offices is not entitled to carry out in respect of a branch or representative office, two or more on site tax inspections for the same tax for the same period.
The tax authority may not conduct in respect of the branch or representative office of the taxpayer more than two on site tax inspections within one calendar year.
At carrying out of independent on-site tax inspection of branches and representations of the taxpayer verification period may not exceed one month.
8. Duration of the on-site tax inspection shall be calculated from the date of issuance of the decision on the appointment of verification and prior to the day of drawing up verification help.
9. Head (Deputy) of the tax authority has the right to suspend execution of on-site tax inspection for: 1) discovery documents (information) in accordance with paragraph 1 of article 93-1 of this code;
2) obtain information from foreign governmental bodies within the framework of the international agreements of the Russian Federation;
3) conduct examinations;
4) translation into Russian language documents submitted by the taxpayer in a foreign language.
The suspension of the conducting of on-site tax inspection on the ground specified in subparagraph 1 of this paragraph, no more than one time for each person from whom the documents claimed.
Suspending and resuming the conducting of on-site tax inspection shall be documented by the relevant decision of the head (Deputy) of the tax authority performing the specified validation.
The total period of suspension of the conducting of on-site tax inspection shall not exceed six months. If the inspection was suspended on the basis specified in subparagraph 2 of this paragraph, and within six months the tax authority was unable to obtain the requested information from the foreign State bodies within the framework of the international agreements of the Russian Federation, the suspension of the said verification may be extended by three months.
For the duration of the period of suspension of the conducting of on-site tax inspection shall be suspended activity of the tax authority for discovery of documents of the taxpayer, which in this case returns all originals, concerned with the inspection, with the exception of documents obtained during the excavation, and also suspended the tax authority's actions in the territory (premises) of the taxpayer that are associated with the specified test.
10. Re-visiting tax inspection the taxpayer acknowledges the on-site tax inspection, regardless of the time of the previous audit on the same taxes and for the same period.
When you assign a re-run of on-site tax inspection the restrictions referred to in paragraph 5 of this article shall not apply.
When conducting repeated on-site tax inspection can be tested period, not exceeding three calendar years preceding the year in which the decision on holding a re-run of on-site tax inspection.
Repeated taxpayer on-site tax inspection can be conducted: 1) by the supervising tax authority-in order to monitor the activities of tax authority who carried out the test;
2) previously performed by the tax authority checking, on the basis of the decision of its Chief (Deputy Chief)-in the case of the submission of the tax return specified by the taxpayer, which shows the amount of the tax rate, the smaller the previously declared. Within this repeated on-site tax inspection checked the period for which provided revised tax return.
If the retry of on-site tax inspection revealed the fact that the taxpayer tax offences, which have been identified in the initial on-site tax inspection, to a taxpayer does not apply tax sanctions, except when not detecting the fact that tax offences in the initial tax inspection was the result of collusion between the taxpayer and the tax authority official.
11. On-site tax inspection carried out in connection with the reorganization or the liquidation of the Organization, the taxpayer can be carried out regardless of the time of and subject to the previous scan. When this is checked by a period not exceeding three calendar years preceding the year in which the decision to perform the verification.

12. the taxpayer must provide the possibility of tax authority officials performing the on-site tax inspection, consult documents related to the computation and payment of taxes.
During the on-site tax inspection of the taxpayer may be required to verify the documents required in accordance with article 93 of the present code.
To familiarize officials of tax authorities with the originals of the documents is permitted only on the territory of the taxpayer, except conducting of on-site tax inspection at the location of the tax authority, as well as the cases stipulated in article 94 of the present code.
13. If necessary, the authorized officials of the tax authority performing the on-site tax inspection may conduct an inventory of the property of the taxpayer, as well as to inspect the production, storage, commercial and other premises and territory used by the taxpayer for income or related to the content of objects of taxation, in accordance with article 92 of the present code.
14. If performing the on-site tax inspection officials sufficient grounds to believe that evidence of an offence may be destroyed, concealed, modified or replaced, is produced by excavation of these documents in the manner provided for in article 94 of the present code.
15. On the last day of the on-site tax inspection inspection is required to draw up the certificate of verification, which recorded for verification and their timing, and hand it to the taxpayer or his representative.
If the taxpayer (his agent) refuses to help with the verification specified certificate is sent to the taxpayer by registered mail by mail.
16. features of leadthrough of on site tax inspections when performing production sharing agreements are defined by chapter 26-4 of this code.
17. the rules provided for in this article shall also apply when carrying out the leadthrough of on site tax inspections of payers of taxes and tax agents. ";
67) in article 91: a) in paragraph 2, the word "taxpayer" were replaced by the words "examinee", the word "taxpayer" were replaced by the words "verifiable";
b) paragraph 3 shall be amended as follows: "3. When preventing the access of tax authority officials conducting tax inspection, the specified territory or premises (with exception of living premises) to head the relying party (the Brigade) report, signed by him and verifiable person.
Under this Act the tax authority to his data on the scanned person or similar right to determine the amount of tax payable.
In case of refusal to sign the examinee Act it. ";
68) Article 93 shall be amended as follows: "article 93. Discovery of documents during the tax inspection 1. Tax authority official performing the tax inspection has the right to require from the person being scanned are necessary to verify documents by handing to that person (or his representative) the requirement to submit documents.
2. The claimed documents are submitted in the form of a certified person verifiable copies. Copies of the documents of the Organization to be certified with a signature of its Manager (Deputy head) and (or) another authorized person and stamp of this organization unless otherwise provided by the legislation of the Russian Federation.
It is not allowed to demand the notarial certification of copies of documents submitted to the tax authority (Officer), unless otherwise provided by the legislation of the Russian Federation.
If necessary, the tax body has the right to become acquainted with the originals of the documents.
3. Documents that have been claimed during the tax audit shall be submitted within 10 days from the date of delivery of the relevant requirements.
In case if a person does not have the opportunity to present the claimed documents within 10 days, it is during the day, following the day of receipt of the demand for documents, shall notify the inspection officials of the tax authority about the impossibility of submitting documents within specified time limits, stating the reasons on which the claimed documents may not be filed within the prescribed time-limits and the time frames within which the validated person may submit documents claimed.
Within two days of receipt of such notification, the head (Deputy) of the tax authority is entitled to on the basis of this notification, extend the deadline for the submission of documents or refuse to extend the terms of what is made a separate decision.
4. denial of examinee from the submission requested during the tax inspection documents or failure to submit them within the prescribed time-limits shall be recognized as a tax offence and punishable under article 126 of the present code.

In case of such refusal or failure to submit these documents within established deadlines tax authority official performing the tax inspection produces notch required documents as provided for in article 94 of the present code.
5. in the course of a tax audit, the tax authorities may not require from persons to validate documents previously submitted to the tax authorities in conducting off-site or on site tax inspections of the examinee. This limitation does not apply to cases where the documents previously submitted to the tax authority in the form of originals returned subsequently verifiable person, and also to cases where the documents submitted to the tax authority were lost due to force majeure. ";
69) to supplement article 93-1 to read as follows: "article 93-1. Discovery of documents (information) of the taxpayer, the payer of duties and tax agent or information about specific transactions 1. Tax authority official performing the tax inspection has the right to recover the counterparty or other persons possessing documents (information) relating to the activities of a verifiable tax payer (payer collection, tax agent), these documents (information).
Discovery of documents (information) relating to the activities of verifiable tax payer (payer collection, tax agent) may be also when considering the tax inspection materials on the basis of the decision of the head (Deputy) of the tax authority in the appointment of additional measures of tax control.
2. If outside tax audits tax authorities raises the legitimate need for information on a particular transaction, the tax authority official has the right to recover this information from participants in this transaction or other persons with information about the transaction.
3. the tax authority, which carries out tax inspections or other measures of tax control, sent a written order on discovery of documents (information) relating to the activities of a verifiable tax payer (payer collection, tax agent), the tax authority of the place of registration of the person that must be claimed these documents (information).
While in the order indicated, when conducting any activities of tax control necessitated the presentation of documents (information), and discovery of information regarding a particular transaction shall also indicate the information to identify the transaction.
4. Within five days of receipt of order, the tax body on the place of registration of the person that the claimed documents (information), send that person a requirement documents (information). This request is attached a copy of the order on discovery of documents (information).
5. A person who has received a demand for documents (information), executes it within five days of receipt or within the same period reports that does not have the claimed documents (information).
If the claimed documents (information) cannot be represented within the specified term, the tax authority shall on the request of the person from whom the documents claimed the right to extend the deadline for the submission of these documents (information).
The claimed documents are subject to the provisions of paragraph 2 of article 93 of the present code.
6. refusal of a person from submitting requested during the tax inspection documents or failure to submit them within the prescribed time-limits shall be recognized as a tax offence and punishable under article 129-1 of this code.
7. Interaction of tax authorities to fulfil requests for discovery of documents shall be established by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees. ";
70) article 94: a) the first paragraph of paragraph 8 should read: "8. Where to hold events tax control is not enough copies of the scanned person and tax authorities have reasonable grounds to believe that the original documents may be destroyed, hidden, fixed or replaced, an official of the tax authority has the right to withdraw the original documents in the manner provided by this article.";
b) para 9 to supplement paragraph reading: "seized documents must be numbered, bounded and sealed or signed by the taxpayer (a tax agent, payer collection). In case of failure of a taxpayer (a tax agent, the collection payer) seal or signature of the documents seized in the Protocol of seizure is made special mark. ";
71) Article 100 shall read as follows: "article 100. Registration of tax inspection results 1. On results of on-site tax inspection within two months from the date of compilation of the help on-site tax inspection by the authorized officials of the tax bodies shall be drawn up in the prescribed form an act of tax inspection.

In the event of violations of the legislation on taxes and fees during the on-site tax inspection officials of the tax authority conducting the specified validation should be drafted Act tax audit in the prescribed form within 10 days after the end of the on-site tax inspection.
2. tax audit Act is signed by the persons holding appropriate verification, and the person in respect of whom carried out this check (his representative).
The refusal of the person against whom the order was carried out tax inspection, or his representative to sign the Act, an appropriate entry is made in the Act of tax inspection.
3. In the Act of tax inspection shall contain: 1) the date of tax inspection report. Under the specified date is the date of the signing of the Act by persons holding this check;
2) full and abbreviated name or surname, name, patronymic of the examinee. In the case of the inspection organization according to the location of its standalone business unit in addition to the name of the organisation identifies full and abbreviated name is validated by a separate division and its location;
3) surnames, names, patronymics of the convenors, checking their post with the name of the tax authority, which they represent;
4) date and number of the decision of the head (Deputy) of the tax authority concerning the conduct of on-site tax inspection (on-site inspection);
5) date of submission to tax authority tax declarations and other documents (for off-site tax inspection);
6) list of documents submitted to the audited entity during the tax inspection;
7) period for which audited;
8) the name of the tax in respect of which the tax audit was conducted;
9) the dates of commencement and termination of tax inspection;
10) address location of the organization or place of residence of a natural person;
11) tax control activities carried out in implementation of tax inspection;
12) documented facts of violations of the legislation on taxes and fees identified in the course of the inspection, or lack thereof;
13) inspection findings and suggestions on removing the revealed violations and links to articles of this code if this Code establishes liability for the data breach legislation on taxes and fees.
4. the form and drafting requirements of tax inspection report shall be established by the Federal Executive Body, authorized to control and supervision in the field of taxes and fees.
5. an act of a tax audit shall be awarded to any person in respect of whom tested, or its representative against signature or transmitted otherwise, indicating the date of its receipt by that person (or his representative).
If a person in respect of whom tested, or his representative refuse to receive the tax audit Act, this fact is reflected in the Act of tax audit and tax audit Act is sent by registered mail at the location of the Organisation (separate unit) or the place of residence of a natural person. In the case of an act of a tax audit by certified mail delivery date this Act is considered to be the sixth day of the date of sending of a registered letter.
6. a person subject to a tax audit was carried out (his representative), in case of disagreement with the facts set forth in the Act of inspection, as well as the conclusions and proposals of Auditors within 15 days following receipt of the tax audit Act is entitled to submit to the relevant tax authority written objections by specified acts in general or its individual provisions. In doing so, the taxpayer is entitled to make written objections or in the agreed term to refer to the tax authority documents (certified copy), confirming the validity of their objections. ";
72) supplemented by article 100-1 to read as follows: "article 100-1. Order of tax offenses 1. Cases of identified during on-site tax inspection or tax offences are dealt with in the manner provided for in article 101 of this code.
2. identified in the course of other tax measures of tax control code (with the exception of the offences referred to in articles 120, 122 and 123 of the present Code) are dealt with in the manner provided for in article 101-4 of this code. ";
73) Article 101 shall be reworded as follows: "article 101. Decision based on the results of tax inspection materials revision 1. The Act of tax inspection and other materials inspection, which revealed violations of the legislation on taxes and fees, as well as for the verifiable person (his representative) written objections to the specified act should be considered the head (Deputy) of the tax authority performing the tax inspection, and the decision thereon shall be made within 10 days from the date of expiry of the period specified in paragraph 6 of article 100 of the present code. This period may be extended, but not more than one month.

2. Head (Deputy) of the tax authority shall notify the time and place of tax inspection materials revision a person in respect of whom the test was performed.
The person to whom the tax inspection was carried out, have the right to participate in the process of reviewing the materials specified check personally and (or) through its representative.
The failure of the person against whom the order was carried out tax inspection (his representative) has appropriately about the time and place of tax inspection materials revision, does not constitute an obstacle to the tax inspection materials revision, except where that person is deemed the head (Deputy) of the tax authority required to review these materials.
3. Before considering the merits of tax inspection materials the head (Deputy) of the tax authority shall: 1) announce, who examines the case and what tax inspection materials subject to review;
2) determine the appearance of the persons invited to participate in the examination. In case of failure of these individuals head (Deputy) of the tax authority discovers advised participants of proceedings in the prescribed manner, and shall decide on the disposition of tax inspection materials in the absence of specified persons or specified about deferment of consideration;
3) in the case of the participation of a representative of the person against whom the order was carried out tax inspection, check the credentials of the representative;
4) clarification of persons participating in the proceedings, their rights and duties;
5) make a decision about deferment of tax inspection materials revision in case of failure of a person whose participation is required for consideration.
4. When considering material tax inspection may be announced Act tax inspection and, if necessary, and other material of measures of tax control, as well as the written objections of the person against whom the order reviewed. The absence of written objections does not deprive that person (or his representative) the right to give their explanations at the stage of tax inspection materials revision.
When considering material tax audit examines the evidence. During its consideration of the decision can be made about bringing in case you need to participate in the consideration of a witness, expert, specialist.
5. In the course of tax inspection materials revision head (Deputy) of the tax authority: 1) sets, committed whether the person against whom the Act was drawn up a tax audit, the violation of the legislation on taxes and fees;
2) sets whether the identified violations of the tax offences;
3) establishes whether there are grounds for bringing persons accountable for committing tax offences;
4) reveals the circumstances precluding the guilt of a person committing a tax offense, or circumstances extenuating or aggravating responsibility for committing tax offenses.
6. If necessary, obtain additional evidence to substantiate violations of legislation on taxes and fees or lack thereof the head (Deputy) of the tax authority has the right to decide on the holding within a period not exceeding one month, additional measures of tax control.
In the decision on the appointment of additional measures of tax control sets out the circumstances that caused the need for such additional activities specified term and specific form.
As additional measures of tax control can be discovery of documents in accordance with articles 93 and 93-1 of this code, the questioning of witnesses, examination.
7. Based on the results of tax inspection materials revision head (Deputy) of the tax authority shall make a decision: 1) for bringing to justice for committing tax offences;
2) refusal of holding accountable for committing tax offenses.
8. the decision on prosecution for committing tax offences set out the circumstances of the person liable attract tax offences as they installed the validation carried out with reference to documents and other evidence mentioned circumstances, the defence of the person in respect of whom tested, in their defense, and the results of the verification of those arguments, the decision on calling the taxpayer to a tax liability for specific tax offences itemizing this code prescribing information offences and liability measures. The decision on holding accountable for committing tax offences specified size identified arrears and appropriate penalties, as well as fine payable.

The decision on refusal in bringing to justice for committing tax offences set forth the circumstances giving rise to such denial. The decision on refusal to prosecute for tax offences may be specified the size of the arrears if the arrears were identified during the audit, and the sum of the relevant penalties.
The decision on holding accountable for committing tax offences or in the decision on the refusal to prosecute for committing tax offenses shall specify the period within which a person in respect of whom a decision, may appeal the decision, the procedure for appeal against the decision in the supervising tax authority (supervising official), as well as the name, location, and other relevant information.
9. the decision on prosecution for committing tax offences and the decision not to prosecute for committing tax offences shall take effect on the expiration of 10 days from the delivery person (his representative), which was rendered an appropriate decision.
In the case of an appeal on the decision of the tax authority in the manner provided for in article 101-2 of this code, the decision shall enter into force on the date of its approval by the supervising tax authority in whole or in part.
A person in respect of whom rendered an appropriate decision shall be entitled to execute the decision in full or in part, pending its entry into force. At that, filing of an appeal does not deprive this person of the right to execute not an enforceable decision in full or in part.
10. After the issuance of the decision on prosecution for committing tax offences or of a decision on refusal in bringing to justice for committing tax offenses head (Deputy) of the tax authority has the right to take security measures aimed at ensuring the possibility of execution of the decision, if there are reasonable grounds to believe that the failure of these measures may make it difficult or impossible for further enforcement and (or) recovery of arrears , penalties and fines referred to in the decision. For the adoption of interim measures of protection, the head (Deputy) of the tax authority shall make a decision, which comes into force from the date of its issuance and valid until the day of execution of a decision on holding accountable for committing tax offences or of a decision on refusal in bringing to justice for committing tax offences or to the abolition of the judgement by the supervising tax authority or court.
Head (Deputy) of the tax authority has the right to cancel the interim measures and to the time frame indicated above.
Interim measures may be: 1) a prohibition on alienation (transfer) of taxpayer's property without the consent of the tax authority. Provided for under this subparagraph the prohibition on alienation (transfer in deposit) is carried out consistently in respect of immovable property, including those not involved in the production of goods (works, services);
vehicles, securities, objects of design of premises;
other property, except for finished products, raw materials and materials;
finished products, raw materials and components.
When the ban on alienation (transfer in escrow) property of each subsequent group applies if the aggregate value of the assets of the previous groups, defined according to accounting, less the total amount of back taxes, penalties and fines, to be paid on the basis of the decision on holding accountable for committing tax offences or of a decision on refusal in bringing to justice for committing tax offences;
2) suspension of transactions on accounts with the Bank in accordance with the provisions of article 76 of this code.
Suspension of operations on accounts at the Bank in order interim measures could only be applied after the imposition of the ban on alienation (transfer) of property and if the aggregate value of such property on the accounting data is less than the total amount of back taxes, penalties and fines, to be paid on the basis of the decision on holding accountable for committing tax offences or of a decision on refusal in bringing to justice for committing tax offenses.
Suspension of operations on bank accounts allowed in respect of the difference between the total amount of back taxes, penalties and fines specified in the decision on holding accountable for committing tax offences or decision on refusal in bringing to justice for committing tax offences and the value of the property that is not subject to alienation (transfer of deposit), in accordance with subparagraph 1 of this paragraph.
11. At the request of the person in respect of whom the decision on interim measures, the tax authority has the right to replace the interim measures referred to in paragraph 10 of this article:

1) bank guarantee, confirming that the bank undertakes to pay the specified in the decision on holding accountable for committing tax offences or decision on refusal in bringing to justice for committing tax offenses amount of arrears, as well as appropriate penalties and fines in the event of non-payment of these amounts by the principal within the prescribed period of tax authority;
2) a pledge of securities traded on the organized securities market, or pledge of other property decorated in the manner provided for in article 73 of this code;
3) third party guarantee, issued in the manner provided for in article 74 of this code.
12. When providing taxpayer for the amount payable in the budget system of the Russian Federation on the basis of the decision on holding accountable for committing tax offences or of a decision on refusal in bringing to justice for committing tax offences, bank guarantee Bank with investment rating of the rating agency, included in the list approved by the Ministry of Finance of the Russian Federation, the tax authority may not refuse a taxpayer to replace the interim measures provided for in this paragraph.
13. Copy of the decision to prosecute for committing tax offences or of a decision on refusal in bringing to justice for committing tax offences, as well as a copy of the decision on the adoption of interim measures and a copy of the decision to cancel interim measures shall be awarded to any person in respect of whom rendered the decision or its representative against signature or transmitted otherwise, indicating the date of receipt of the relevant decision by the taxpayer.
14. Failure to comply with the officials of tax authorities to comply with the requirements established in this code may be grounds for cancellation of the decision of tax authority by the supervising tax authority or court.
Violation of the essential conditions of the procedure of tax inspection materials revision is grounds for cancellation by the supervising tax authority or Court of the decision of tax authority on bringing to responsibility for committing tax offences or of a decision on refusal in bringing to justice for committing tax offenses. Such essential conditions include the ability of the person against whom the order was carried out validation, to participate in the process of tax inspection materials revision personally and (or) through his representative and to enable the taxpayer to provide explanations.
Grounds for cancellation of the decision of tax authority by the supervising tax authority or court may be other violations of procedure of tax inspection materials revision, unless such violation has led or could lead to the head (Deputy) of the tax authority of the unlawful decision.
15. tax authority discovers violations for which individuals or officials of the organizations shall be subject to administrative liability authorised by the tax authority official performing the validation Protocol on administrative violation is within its competence. Cases of these offences and administrative penalties against individuals and officials of the organizations responsible for their perpetration, shall be made in accordance with the law on administrative offences.
16. the provisions established in this article also apply to taxpayers and tax agents fees. ";
74) Article 101-1 recognize lapsed;
75) supplemented by article 101-2 as follows: "article 101-2. Appeals of the decision of tax authority on bringing to responsibility for committing tax offences or of a decision on refusal in bringing to justice for committing tax offenses 1. A decision on prosecution for committing tax offences or the decision not to prosecute for committing tax offences may be appealed to a higher tax authority in the manner prescribed in this article.
Order deadlines for the consideration of complaints by the supervising tax authority and a decision on it shall be determined in the manner prescribed by articles 139-141 of this code, taking into account the provisions laid down in this article.
2. the decision on prosecution for committing tax offences or the decision not to prosecute for committing tax offences, not entered into force, can be appealed to the appeal by filing an appeal.
If higher tax body examining the appeal, rescinded the decision of the lower of the tax body, the lower the tax authority shall enter into force on the date of its approval by the supervising tax authority.

If higher tax body examining the appeal, change the decision of the lower tax authority, the tax authority the decision of the lower to reflect the changes shall enter into force on the date of adoption of the relevant decision by the supervising tax authority.
3. An enforceable decision concerning prosecution for committing tax offences or the decision not to prosecute for committing tax offences, which was not challenged in the appeal may be appealed to the superior rating authority.
4. On the request of the person appealing a decision of the tax authority, the supervising tax authority has the right to suspend the execution of the contested decision.
5. a decision on bringing to justice for committing tax offences or the decision not to prosecute for committing tax offences may be appealed judicially only after an appeal to a higher authority. In the case of an appeal against such a decision in a judicial procedure the time limit for appeal to the Court shall be calculated from the date on which the person in respect of whom rendered this decision became aware of its entry into force ";
76) supplemented by article 101-3 read as follows: "article 101-3. Execution of the decision of tax authority on bringing to justice for committing tax offences or of a decision on refusal in bringing to justice for committing tax offenses 1. A decision on prosecution for committing tax offences or the decision not to prosecute for committing tax offenses shall be enforceable from the date of its entry into force.
2. address corresponding to flag the decision rests with the tax authority that rendered the decision. In the case of a complaint by the supervising tax authority appeal entered into force the relevant decision shall be communicated to the tax authority, has issued an initial decision within three days from the date of entry into force of the relevant decision.
3. Pursuant to the decision to any person in respect of whom a decision about prosecution for committing tax offences or the decision not to prosecute for committing tax offences, shall be forwarded in the manner prescribed by article 69 of this code, the order of the claim for payment of the tax (collection), relevant penalties, as well as fine if that person liable for tax offence. ";
77) supplemented by article 101-4 read as follows: "article 101-4. The proceedings on the case about tax offences envisaged by this code 1. When detecting evidence of tax offences envisaged by this code (except for tax offences under articles 120, 122 and 123 of this code), an official of the tax authority shall be drawn up in the prescribed form an Act signed by the official and the person who committed such a tax offence. The refusal of the person committing a tax offense to sign the Act, an appropriate entry is made in this Act.
2. In the Act must be indicated documented facts of infringement of the legislation on taxes and fees, as well as the conclusions and proposals of the officer detected violations of the legislation on taxes and fees, on removing the revealed violations and sanctions for tax offence.
3. the form of the Act and its requirements for compilation are established by the federal body of executive power, control and supervision of the Ombudsman in the field of taxes and fees.
4. the Act is awarded to a person who has committed an offence under the tax receipt or otherwise transmitted, indicating the date of its receipt. If the person refuses to receive the specified Act, an official of the tax body shall be entered in the Act and the Act is sent to the person by registered mail. In the case of the specified act by registered mail the date of handing over this Act is considered to be the sixth day of the date of dispatch.
5. a person who commits an offence shall have the right to tax in case of disagreement with the facts set out in the Act, as well as the conclusions and proposals of the officer detected the fact of tax offences, within 10 days of receipt of the Act to report to the relevant tax authority written objections to the act as a whole or its individual provisions. In doing so, the person is entitled to make written objections or in the agreed term to refer to the tax authority documents (certified copies) confirming the validity of the objection.
6. on the expiry of the period referred to in paragraph 5 of this article, within 10 days of the head (Deputy) of the tax authority considers the Act to the facts of infringement of the legislation on taxes and fees, as well as the documents and materials submitted by the person committing a tax offense.

7. the Act is considered in the presence of persons called to account or his representative. About the time and place of the Act, the tax authority shall notify the person who commits a violation of the legislation on taxes and fees in advance. Failure to properly has the person who is held responsible for committing a tax offense, or his representative does not preclude the possibility of the head (Deputy) of the tax authority to review the Act in the absence of that person.
When considering the Act could be pronounced drafted Act, other material of measures of tax control, as well as the written objections of the person who is held responsible for committing a tax offense. The absence of written objections does not deprive this person of the right to give their explanations of the Act under consideration.
When considering an act heard explanations of the person called to responsibility, explores other evidence.
During its consideration of the Act and other measures of tax control materials may decide to bring the case of the need to participate in the consideration of a witness, expert, specialist.
During its consideration of the Act and other materials the head (Deputy) of the tax authority: 1) sets, allowing the person against whom the Act was drafted, violations of the legislation on taxes and fees;
2) sets whether the identified violations of the composition of tax offences contained in the code;
3) establishes whether there are grounds to bring the person in respect of whom was accountable for committing tax offences;
4) reveals the circumstances precluding the guilt of a person committing a tax offense, or circumstances extenuating or aggravating responsibility for committing tax offenses.
8. Based on the results of consideration of the Act, and the enclosed documents and materials the head (Deputy) of the tax authority shall make a decision: 1) about bringing the persons responsible for committing a tax offense;
2) refusal of bringing persons responsible for committing a tax offense.
9. decision on the prosecution of persons responsible for violations of the legislation on taxes and fees outlines the circumstances authorized offence, the documents and other information, which confirm the mentioned circumstances, the defence of the individual, been called to account, in their defense, and the results of the verification of those arguments, the decision to bring the persons responsible for specific tax offences, with an indication of the articles of the present Code providing for liability for data infractions and accountability measures.
The decision on holding accountable for committing tax offenses shall specify the period within which a person in respect of whom handed down the decision, may appeal that decision, appeal the order to the supervising tax authority (supervising official), and identifies the name of the authority, its location, and other relevant information.
10. on the basis of the judgement about bringing individuals to account for violation of tax legislation, and fees shall be sent to the person required to pay penalties and fines. (Repealed-Federal Act of arrival N 248-FZ) 12. Failure to comply with the officials of tax authorities to comply with the requirements established in this code may be grounds for cancellation of the decision of tax authority by the supervising tax authority or court.
Violation of the material terms of the procedures for reviewing the Act and other materials of measures of tax control is the reason for the cancellation of the decision of tax authority by the supervising tax authority or court. Such essential conditions include the ability of the person against whom the Act was drawn up, to participate in the process of reviewing the materials personally and (or) through his representative and to allow that person to submit explanations.
Grounds for cancellation of the decision of tax authority by the supervising tax authority or court may be other violations of procedures for handling materials, unless such violation has led or could lead to wrong decisions.
13. tax authority discovers violations of the legislation on taxes and fees, for which persons liable to administrative responsibility, the designated official of tax authority is a Protocol on administrative violation. Cases of these offences and impose administrative sanctions against persons responsible for such acts, shall be made by the tax authorities in accordance with the law on administrative offences. ";
78) Article 103: a) in paragraph 1, the words "to the taxpayer, the payer collection, the tax agent or" replaced by "verifiable persons";
b) in paragraphs 3 and 4, the words "to the taxpayer, the tax agent or" replaced by "verifiable persons";
79) Article 103-1 recognize lapsed;
80) Article 104: a) in paragraph 1: the first paragraph shall be amended as follows:

"1. After the issuance of the decision on prosecution for committing tax offences of the physical person, not an individual entrepreneur, or in other cases where extrajudicial procedure of penalty tax sanctions not allowed, relevant tax authority makes a claim in court to recover from the person who is held responsible for committing a tax offense, tax penalties established by this code.";
in the second paragraph, the words "the taxpayer (an individual)" were replaced by the words "the person engaged persons accountable for committing tax offences";
in the third paragraph, the words "the taxpayer (an individual) refused to" were replaced by the words "a person who is held responsible for committing a tax offense, refused to";
b) in paragraph 4 the word "taxpayer" should be deleted;
81) Article 105, paragraph 3 to supplement paragraph read as follows: "pursuant to which entered into legal force court decisions on recovery of tax sanctions against organizations which have opened accounts shall be made in the manner prescribed by the budgetary legislation of the Russian Federation.";
82) Article 107: a) in paragraph 1 the words "chapter 16" replaced by "chapters 16 and 18";
b) in paragraph 2 the words "fiscal responsibility" should be replaced by the words "liable for committing tax offences";
83) Article 108, paragraph 5 the word "taxpayer" should be replaced by the word "persons" after the word "pay" to supplement the word "(list)," after the word "tax" to supplement the word "(collection)", the second sentence should be deleted;
84) Article 111, paragraph 1: a) subparagraph 3 shall be amended as follows: "3) the payer (payer of tax collection agent) written explanations on the order of calculation, payment of tax (collection) or for any other questions on the application of the legislation on taxes and fees, given to him by either an unlimited range of entities financial, tax, or other authorized State body (by an authorized officer of that body) within its remit (mentioned circumstances is established when there is a corresponding document that body the meaning and content relating to the tax period in which the tax offense has been committed, regardless of the date of publication of this document).
This subparagraph shall not apply if the mentioned written explanations are based on incomplete or inaccurate information provided by the taxpayer (the payer collection, tax agent) ";
b) complement subparagraph 4 to read as follows: "4) other circumstances that may be held by a court or tax authority seised shall exclude the guilt of a person committing a tax offense.";
85) in article 112, paragraph 1: a) complement subparagraph 2-1 as follows: "2-1) a difficult material position of the physical person who is held responsible for committing a tax offense;";
b) paragraph 3 after the words "entry into" complement the word "legal", the words "apply tax sanctions" should be deleted;
in) in paragraph 4, the words "when imposing sanctions for tax offences in accordance with article 114 of this code" were replaced by the words "in applying tax sanctions";
86) in article 113: a) in the title, the word "Age" were replaced by the words "Statute of limitations";
b) the first paragraph of paragraph 1, after the words "the offence" shall be supplemented with the words "until the making of the decision to prosecute";
in paragraph 1 complement)-1 to read: "1-1. The period of limitation shall prosecute the suspended if a person who is held responsible for committing a tax offense, actively confronting the conduct of on-site tax inspection, which had become an insurmountable obstacle for the conduct and determination of the tax authorities amounts of taxes payable in the budgetary system of the Russian Federation.
The period of limitation shall prosecute is considered to be suspended from the date of preparation of the report under paragraph 3 of article 91 of the criminal code. In this case, the period of limitation shall prosecute resumes from the day when the terminate circumstances impeding the on-site tax inspection, and decided on the resumption of on-site tax inspection. ';
87) in article 114: a) in paragraph 2, the words "articles of Chapter 16" replaced by "chapters 16 and 18";
b) in paragraph 3 the words "chapter 16," and the words "for committing tax offences" should be deleted;
in) paragraph 6 shall be amended as follows: "6. The amount of the fine, what with the taxpayer, the payer or tax collection agent for tax offence, resulting in arrears of tax (collection) shall be payable by the taxpayer respectively, the payer or tax collection agent only after the full amount owed and the relevant penalties in accordance with the order established by the civil legislation of the Russian Federation.";
g) paragraph 7 shall be invalidated;
88) in article 115: (a)) the name shall be reworded as follows: "article 115. The period of limitation fines ";
b) paragraph 1 shall be amended as follows:

"1. The tax authorities may apply to the Court for recovery of fines from the organizations and individual entrepreneurs in the manner and at times prescribed in articles 46 and 47 of this code, a natural person is not an individual entrepreneur, in the manner and within the time limits provided for in article 48 of this code.
The claim for the recovery of a fine with an organization or an individual entrepreneur in cases stipulated in subparagraphs 1-3 paragraph 2 of article 45 of this code, the tax authority may be filed within six months after the expiry of the period of execution of the claim for payment of the fine. Missed excused deadline specified claim can be restored by a Court of law. ";
89) article 116: a) in paragraph 1, the words "article 83 of this code" were replaced by the words "this code";
b) in paragraph 2, the words "article 83 of this code" were replaced by the words "the present Code", the words "90 days" replaced by "90 calendar days";
90) (repealed-the Federal law from 27.07.2010 N 229-FZ) 91) article 122: a) the name of the supplement with the word "(collection)";
b) in paragraph 1: the first paragraph after the word "tax" to supplement the word "(collection)";
in the second paragraph, the words "the outstanding amounts of tax" should be replaced by the words "the unpaid amount of the tax (collection)";
in the second subparagraph of paragraph) 3 words "unpaid amounts of tax" should be replaced by the words "the unpaid amount of the tax (collection)";
92) article 126, paragraph 1, the words "(tax agent)", replace the words "(the payer collection, tax agent)";
93) in article 128, the word "entail" replaced by the word "entail";
94) Chapter 16 complement article 129-2 as follows: "article 129-2. Violation of the procedure for registration of objects of gambling business 1. Breach of the present code order registration in tax authorities of gaming tables, slot machines, Cass CASS Tote bookmaker or registration procedure changes the number of named objects results in recovery of a fine three times the rate of tax on gambling business, established for the respective object of taxation.
2. The same acts, if committed more than once, lead to the recovery of six fine gambling tax rates established for the respective object of taxation. ";
95) Article 130 recognize lapsed;
96) in paragraph two of article 131, paragraph 4 the words "the federal budget of the Russian Federation" shall be replaced with the words "federal budget";
97) article 132: (a) the first paragraph of paragraph 1) shall be amended as follows: "1. the opening of the bank accounts of the Organization, the individual businessman, notary, engaged in private practice, or a lawyer, a trust lawyer study, without the person (notification) certificate of registration with the tax authority, as well as the opening of an account if the Bank decision of tax authority to suspend transactions on accounts of this individual.";
b) in the first subparagraph of paragraph 2, the words "the organization or individual entrepreneur" were replaced by the words "the Organization, the individual businessman, notary, engaged in private practice, or a lawyer, a trust lawyer study";
98) in article 133: a) in the title, the words "tax or collect" should be replaced by the words "tax (collection)";
b) in paragraph 1: in the first paragraph, the words "tax or collect" should be replaced by the words "tax (collection)";
in paragraph two, the word "penalties" should be replaced by the word "fine" after the word "everyone" to supplement the word "calendar";
99) in the first subparagraph of article 134, the word "their" should be replaced by the word "it", the words "budget (extrabudgetary fund)" were replaced by the words "budgetary system of the Russian Federation";
100) article 135: a) in the title the words "decision on recovery" should be replaced by the words "order from the tax body confirming that the enumeration of";
b) in paragraph 1: in the first paragraph, the word "decision" should be replaced by the word "instructions", the word "recovery" should be replaced by the word "enumeration", add the words "and fine";
in paragraph two, the word "penalties" should be replaced by the word "fine" after the word "everyone" to supplement the word "calendar";
in) in the first subparagraph of paragraph 2, the word "collection" should be deleted;
101) article 135-1 shall be amended as follows: "article 135-1. Failure to submit bank statements (statements) for transactions and accounts in the tax authority failure to submit bank statements (statements) for transactions and accounts to the tax authority in accordance with paragraph 2 of article 86 of the present Code shall result in recovery of a fine of 10 thousand rubles. ";
102) article 136: a) in the first part the words "in articles 132-134" were replaced by the words "in articles 132-135-1";
b) part two recognize lapsed;
103) in the first subparagraph of article 137, the words "each taxpayer or tax agent have the right to appeal against" were replaced by the words "every person has the right to appeal", the words "of the taxpayer or tax agent" should be replaced by the words "that person", the word "their" should be replaced by the word "its";
104) Article 138: a) second paragraph of paragraph 1 shall be supplemented with the words "unless otherwise provided for in article 101-2 of this code;
b) shall be amended with paragraph 3 to read as follows: "3. In the case of an appeal against acts of tax authorities, the actions of their officials to the Court on the application of tax payer (payer of taxes, a tax agent), execution of the acts complained of are the action complained of may be suspended by the Court in the manner prescribed by the respective procedural legislation of the Russian Federation.

In the case of an appeal against acts of tax authorities, activities of their officers in supervising tax authority upon application by the tax payer (payer of taxes, a tax agent), execution of the acts complained of are the action complained of may be suspended by decision of the higher tax authority. ";
105) article 139: a) in paragraph 2: in the first paragraph, the words "this article" should be replaced by the words "the present Code", the words "the taxpayer knew or was supposed to replace the words" the person knew or should have ";
supplement paragraphs read as follows: "an appeal to the decision of the tax authority on bringing to justice for committing tax offences or the decision not to prosecute for committing tax offences, served until the date of entry into force of the contested decision.
Complaint entered into legal force of the decision of tax authority on bringing to justice for committing tax offences or the decision not to prosecute for committing tax offences, which was not appealed, the appeal is filed within one year from the date of imposition of the contested decision. ";
b) in paragraph 3: the first paragraph add the words "unless otherwise provided for in this paragraph";
supplemented by a paragraph along the following lines: "an appeal to the appropriate decision of the tax authority is served in that decision rendered the tax authority, which is obliged, within three days from the date of receipt of the said complaint, send it with all materials in the supervising tax authority.";
106) article 140: a) in paragraph 1 the word "taxpayer" and the words "not later than one month from the date of its receipt" should be deleted;
b) in paragraph 2 subparagraph 2, the words "and to appoint additional checks" should be deleted;
supplement paragraphs read as follows: "upon the consideration of the appeal on the decision by the supervising tax authority has the right to: 1) leave the decision of the tax authority, and the complaint without satisfaction;
2) reverse or amend the decision of the tax authority in whole or in part and take a new decision on the case;
3) to reverse the decision of the tax authority and terminate the proceedings on the case. ";
in) paragraph 3 shall be amended as follows: "3. The decision of the tax authority (authority) on the complaint shall be made within one month from the date of its receipt. This period may be extended by the head (Deputy) of the tax authority for receipt of documents (information) are required for consideration of the complaint, the subordinate tax authorities but not more than 15 days. Of the decision within three days from the date of its adoption, shall be communicated in writing to the complainant.
Article 2 amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, p. 18; N 23, art. 2289; N 33, art. 3413, 3429; N 49, St. 4564; N 53, art. 5015, 5023; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027, 3033; N 52, art. 5138; 2003, N 1, art. 2, 5, 6, 11; N 23, art. 2174; N 28, art. 2886; N 46, art. 4435, 4443; N 50, art. 4849; 2004, N 15, art. 1342; N 27, art. 2711, 2713; N 30, art. 3088; N 31, art. 3231; N 34, art. 3524; N 35, St. 3607; N 41, art. 3994; (N) 45, St. 4377; 2005, N 1, art. 9, 29, 30; N 23, art. 2201; N 24, art. 2312; N 27, art. 2707; N 30, art. 3101, 3112, 3118, 3128, 3129, 3130; N 50, art. 5249; N 52, art. 5581; 2006, N 1, art. 12; N 10, art. 1065; N 12, art. 1233) as follows: 1) in paragraph 3 of article 149: a) in subparagraph 14 words "rendering of the services of lawyers, as well as" should be deleted;
b) subparagraph 15-1 shall be invalidated;
2) (repealed-the Federal law from 27.11.2010 N 306-FZ) 3) article 161, paragraph 6 the words "45 days" replaced by "45 calendar days";
4) article 163 shall be amended as follows: "article 163. Tax period the tax period (including for taxpayers who are acting as tax agents, tax agents) as quarter. ";
5) article 165: (a) the fourth subparagraph of paragraph) 5, the words "30 days" were replaced by the words "30 calendar days";
b) in the first subparagraph of paragraph 9, the words "180 days" replaced by "180 calendar days";
in subparagraph 1 of paragraph) 13 the words "45 days" replaced by "45 calendar days";
6) article 167: a) in paragraph 9: in the first paragraph, the words "last day of the month" were replaced by the words "last quarter";
in the second paragraph, the words "181st day" replaced by "181st calendar day";
b in paragraph two) paragraph 9-1 the words "45 days" replaced by "45 calendar days";
in) in paragraph 10, the words "last day of the month" were replaced by the words "last number";
7) article 168, paragraph 3, the words "five days" were replaced by the words "five calendar days";
8) paragraph 6 of article 174 shall be invalidated;
9) article 176 shall be reworded as follows: "article 176. Refund procedure 1. In case, if the tax period the amount of the tax deduction exceeds the total amount of tax calculated on transactions, recognized subject to taxation in accordance with subparagraphs 1-3 item 1 of article 146 of this code, the difference is refundable (credit return) to the taxpayer in accordance with the provisions of this article.
After the submission of the tax return by the taxpayer to the tax authority verifies the validity of the amount of tax claimed to recover, while conducting an on-site inspection in accordance with article 88 of the present code.

2. After verifying within seven days of the tax authority shall make a decision on the recovery of these amounts, if during the on-site tax inspection were not identified violations of the law on taxes and fees.
3. In the event of violations of the legislation on taxes and fees during the on-site tax inspection by the authorized officials of the tax authorities act should be drawn up of tax inspection in accordance with article 100 of the present code.
Act and other materials off-site tax inspection, which revealed violations of the legislation on taxes and fees, as well as for the taxpayer (his representative) objections should be considered the head (Deputy) of the tax authority performing the tax inspection, and the decision thereon shall be taken in accordance with article 101 of this code.
Based on the results of the review submissions off-site tax inspection head (Deputy) of the tax authority shall make a decision on calling the taxpayer liable for committing tax offences or refuse bringing the taxpayer liable for committing tax offenses.
Simultaneously with this decision, the decision on compensation (fully or partially) the amount of tax claimed for compensation, or the decision to refuse reimbursement of the amount of tax claimed for reimbursement.
4. If the taxpayer tax arrears and other federal taxes on the relevant debt have elapsed and (or) fines payable or recoverable in cases stipulated by this code, the tax authority shall be made independently to set-off the amount of tax to be refunded, in repayment of these arrears and debt to have elapsed and (or) fines.
5. If the tax authority has decided on the recovery of the amount of tax (fully or partly) If you have underpaid tax arising between the date of filing and the date of the reimbursement of appropriate amounts and does not exceed the amount recoverable by a decision of the tax authority, fines in the amount arrears will not be awarded.
6. In the absence of tax arrears of the taxpayer, other federal taxes, debt on relevant have elapsed and (or) fines payable or recoverable in cases stipulated by this code, the amount of tax to be refunded by a decision of the tax authority is returned according to the taxpayer's bank account indicated by him. In a written statement to the taxpayer amounts to be repaid, can be transferred to the account of upcoming tax payments on income tax or other federal taxes.
7. Decision on classification (return) amount of tax is taken simultaneously with the tax authority deciding on tax refunded (wholly or partially).
8. Order for refund of tax, issued on the basis of the decision of return, subject to direction by the tax authority to the territorial body of the federal Treasury on the day following the date of adoption of this decision by the tax authority.
The territorial body of the federal Treasury within five days of receipt of the specified order returns to the taxpayer amounts of tax in accordance with the budgetary legislation of the Russian Federation and in the same period, notify the tax authority of the date of return and the amount returned taxpayer money.
9. the tax authority shall notify the taxpayer in writing of the decision on the recovery of (totally or partially) of the decision on (returning) the amount of tax to be refunded, or denial of compensation within five days from the date of adoption of the relevant decision.
The message can be passed to the head of the Organization, the individual entrepreneur, their representatives personally against receipt or otherwise confirming the fact and date of receipt.
10. In case of violation of the timing of the return of the amount of tax computed from the 12-th day after completion of the on-site tax inspection, which was rendered reparations (full or partial) amount of tax, interest is charged on the basis of the refinancing rate of the Central Bank of the Russian Federation.
The interest rate is taken equal rate of refinancing of the Central Bank of the Russian Federation, in the days of violations of statutory compensation.
11. In the case referred to in paragraph 10 of this article interest paid by the taxpayer in full, the tax authority shall make a decision on the return of the remaining amount of interest calculated from the date of actual repayment to the taxpayer the amount of tax to be refunded, within three days from the date of receipt of the notification of the territorial body of the federal Treasury about the date of the refund and the amount returned taxpayer money.
Order to return the remaining amount of interest, issued on the basis of a decision of the tax authority for the refund of this amount shall be in tax body within the period stipulated in paragraph 8 of this article, the territorial body of the federal Treasury for implementation return. ";

10) Article 179-1: a) the seventh subparagraph of paragraph 4, the words "30 days" were replaced by the words "30 calendar days";
b) in paragraph 5, the words "item in the sixth three working days" were replaced by the words "three days";
11) Article 179-2: a) in the fourth subparagraph of paragraph 4, the words "30 days" were replaced by the words "30 calendar days";
b) in paragraph 5, the words "item in the sixth three working days" were replaced by the words "three days";
12) Article 197-1 recognize lapsed;
13) in the first subparagraph of paragraph 7 of article 198 of the word "180 days" replaced by "180 calendar days";
14) article 207: a) the word "Taxpayers" should be replaced by "1. Taxpayers ";
b) supplement paragraphs 2 and 3 as follows: "2. Tax residents admit individuals actually in the Russian Federation at least 183 calendar days during 12 consecutive months. The period of physical persons in the Russian Federation is not interrupted at periods of his departure from the Russian Federation for short-term (less than six months) treatment or education.
3. Regardless of the actual time spent in the Russian Federation tax residents of the Russian Federation recognizes Russian soldiers serving abroad, as well as members of the organs of State power and bodies of local self-government, seconded to work outside of the Russian Federation. ";
15) Article 226, paragraph 1: a) in the first subparagraph the words "individual entrepreneurs and" were replaced by the words "individual entrepreneurs engaged in private practice, notaries, lawyers, established law offices, as well as";
b) the second paragraph shall be reworded as follows: "specified in the first subparagraph of this paragraph, a person referred to in this chapter as tax agents.";
16) in article 227: (a)) in the title the words "individual entrepreneurs and other individuals involved in private practice" were replaced by the words "certain categories of individuals";
b) in subparagraph 2 of paragraph 1, the words "private notaries" were replaced by the words "notaries involved in private practice lawyers, established law offices";
17) (repealed-the Federal law from 27.07.2010 N 229-FZ) 18) in the third subparagraph of article 229, paragraph 3, the words "15 days" were replaced by the words "15 calendar days";
19) (repealed-the Federal law from 24.07.2009 N 213-FZ) 20) (repealed-the Federal law from 24.07.2009 N 213-FZ) 21) (repealed-the Federal law from 24.07.2009 N 213-FZ) 22) (repealed-the Federal law from 24.07.2009 N 213-FZ) 23) (repealed-the Federal law from 24.07.2009 N 213-FL) 24) in paragraph 17 of part two article 255 words "for days finding" should be replaced by the words "for calendar days finding";
25) in subparagraph 1, paragraph 15 of article 265 of the word "including" should be replaced by the words "including services related to the sale of foreign currency in the recovery of tax, fee, increase for delay and fines in the manner provided for in article 46 of this code";
26) in article 266: a) in paragraph 3 the words "last day" were replaced by the words "last number";
b) in paragraph 4: in the first paragraph, the words "last day" were replaced by the words "last number";
in subparagraph 1, the words "90 days" replaced by "90 calendar days";
in subparagraph 2, the words "from 45 to 90 days" were replaced by the words "from 45 up to 90 calendar days";
27) in paragraph 3 of article 267-1 the words "last day" were replaced by the words "last number";
28) paragraph 2 of article 269: a) in paragraphs 1 and 3, the words "last day" were replaced by the words "last number";
b) in the fifth paragraph, the words "tax credit" should be deleted;
29) in article 271: a) subparagraph 7 of paragraph 4, the words "last day" were replaced by the words "last number";
b) in paragraph 8, the words "last day" were replaced by the words "last number";
30) Article 272: a) in subparagraphs 3 and 6 of paragraph 7, the words "last day" were replaced by the words "last number";
b) in paragraph 10, the words "last day" were replaced by the words "last number";
31) in paragraph 6 of article 277 words "45 days" replaced by "45 calendar days";
32) (repealed-federal law 20.04.2014 N 81-FZ) 33) in the second subparagraph of paragraph 4 of article 280 of the words "number of days" were replaced by the words "the number of calendar days";
34) in the fourth subparagraph of article 282, paragraph 6, the words "30 days" were replaced by the words "30 calendar days";
35) in a paragraph paragraph 1 of article 287 of the fifth, the words "at the expense of paying tax according to the results of the tax" should be replaced by the words "payment of tax according to the results of the next reporting (tax)";
36) in paragraph 3 of article 289 of the word "28 days" replaced by "28 calendar days";
37) article 292, paragraph 3, the words "the last day" were replaced by the words "last number";
38) article 307, paragraph 7, the words "in budget, tax, the amount of tax payable by the Organization's budget, which listed the amount of tax withheld" were replaced by the words "in the budget system of the Russian Federation to the appropriate account of the federal Treasury, tax, the amount of tax payable by the Organization", the words "in accordance with the present code returned from the budget" should be replaced by "return", add the words "as provided for in article 78 of the present Code";
39) Article 308: a) in paragraph 2, fourth paragraph, the words "30 days" were replaced by the words "30 calendar days";
b) in the first subparagraph of paragraph 4, the words "90 days" replaced by "90 calendar days";
40) article 312, paragraph 2:

and in the fourth subparagraph of) the word "budget" shall be replaced with the words "in the budget system of the Russian Federation to the appropriate account of the federal Treasury";
b), the words "seventh paragraph in the currency in which the tax was withheld and transferred to the budget a tax agent, within one month from the date of" were replaced by the words "in the currency of the Russian Federation, after", add the words "as provided for in article 78 of the present Code";
41) in paragraph 324, paragraph 2 fourth article the words "last day" were replaced by the words "last number";
42) in paragraph 3 of article 324-1: a) the second paragraph the words "last day" were replaced by the words "last number";
b) in a paragraph, the words "the third last working day" were replaced by the words "last day";
43) in article 328: a) in paragraph 2 the words "last day" were replaced by the words "last number";
b) in the first subparagraph of paragraph 7, the words "last day" were replaced by the words "last number";
44) in parts of the fourth and fifth articles 331 words "last day" were replaced by the words "last number";
45) (repealed-Federal Law 02.05.2015 N 112-FZ) 46) in paragraph 1 of article 333-34, the word "workers" should be deleted;
47) Article 333-40: a) in the paragraph the eighth paragraph 3, the words "at the expense of the budget, which made the overpayment," should be deleted;
b) paragraph 5 shall be invalidated;
48) article 335, paragraph 1, the words "30 days" were replaced by the words "30 calendar days";
49) article 345, paragraph 2 the words "last day" were replaced by the words "last day";
50) third subparagraph of paragraph 4 of article 346-3, the words "within 30 days after the expiry of the reporting (tax) period" shall be replaced with "within one month after the expiration of the reporting (tax) period";
51) subparagraph 9 of article 346, paragraph 2-5 shall be supplemented with the words ", including those related to the sale of foreign currency in the recovery of tax, fee, increase for delay and fines in the manner provided for in article 46 of this code";
52) in paragraph two of article 346, paragraph 2-9 the words "25 days" replaced by "25 calendar days";
53) subparagraph 1 of paragraph 2 of article 346-10 the words "25 days" replaced by "25 calendar days";
54) in subparagraph 3 of article 346, paragraph 10-12 the words "private notaries" were replaced by the words "notaries involved in private practice";
55) subparagraph 9 of article 346, paragraph 1-16 Add the words ", including those related to the sale of foreign currency in the recovery of tax, fee, increase for delay and fines at the expense of the taxpayer's property in the manner provided for in article 46 of this code";
56) in subparagraph 4 of paragraph 2 of article 346-17 words "last day" were replaced by the words "last number";
57) (repealed-the Federal law dated 22.07.2008 N 155-FZ) 58) (repealed-Federal Act of 25 N 94-FZ) 59) in the sixth indent of paragraph 5 of article 346-37 words "all days" were replaced by the words "for all calendar days";
60) in subparagraph 1 of paragraph 12 of article 346-38 words "last day" were replaced by the words "last number";
61) in paragraph 4 of article 346-39, the words "for each day" were replaced by the words "for each calendar day";
62) Article 366: a) in paragraphs 2, 3 and 6, the word "workers" should be deleted;
b) paragraph 7 shall be invalidated;
63) paragraph 2 of article 386 of the words "30 days" were replaced by the words "30 calendar days".
Article 3 to the law of the Russian Federation from March 21, 1991 N 943-I "on the tax authorities of the Russian Federation (RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, St. 492; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 33, art. 1912; N 34, art. 1966; 1993, N 12, art. 429; Collection of laws of the Russian Federation, 1996, no. 25, art. 2964; 1997, no. 47, art. 5341; 1999, N 28, art. 3484; 2002, N 1, art. 2; N 22, art. 2026; 2003, N 21, art. 1957; 2004, N 27, art. 2711; 2005, N 30, art. 3101) as follows: 1) article 1 shall be amended as follows: 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, correct calculation, completeness and timeliness in the budget system of the Russian Federation taxes and fees and in cases envisaged by the legislation of the Russian Federation, for the correct calculation, completeness and timeliness in the budget system of the Russian Federation of the other obligatory payments established by the legislation of the Russian Federation, as well as monitoring and supervision of the production and circulation of ethyl alcohol , alcohol, alcohol and tobacco products and currency legislation of the Russian Federation within the competence of tax authorities. ';
2) article 2, after the word "authorized" add the words "control and supervision";
3) article 3 shall be amended as follows: "article 3. Tax authorities in its activity is guided by the Constitution of the Russian Federation, federal constitutional laws, tax code of the Russian Federation and other federal laws, this law and other legislative acts of the Russian Federation, normative legal acts of the President of the Russian Federation and the normative legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, as well as the regulations of the federal bodies of executive power, bodies of State power of the constituent entities of the Russian Federation and bodies of local self-government taken within their powers in matters of taxes and fees. ";

4) article 6 shall be amended as follows: "article 6. The main objectives of the tax authorities are monitoring compliance with the legislation on taxes and fees, for correct calculation, completeness and timeliness in the budget system of the Russian Federation taxes and fees and in cases envisaged by the legislation of the Russian Federation, for the correct calculation, completeness and timeliness in the budget system of the Russian Federation of the other obligatory payments established by the legislation of the Russian Federation, as well as control over the manufacture and circulation of ethyl alcohol , alcohol, alcohol and tobacco products, exchange controls, executed in accordance with the currency laws of the Russian Federation and adopted in accordance with the normative legal acts of currency regulation authorities and this Act. ";
5) in article 7: (a)) the first paragraph of paragraph 1 shall be amended as follows: "1. In the cases and in the manner prescribed by the laws of the Russian Federation, to produce in the bodies of State power and bodies of local self-government, organizations, citizens of the Russian Federation, foreign citizens and persons without citizenship (hereinafter referred to as the organs, organizations and citizens) checking documents related to the computation and payment of obligatory payments which are not taxes or fees insured person, fines provided for by the tax code of the Russian Federation, in the budgetary system of the Russian Federation, as well as the necessary explanations, help and information on issues arising from audits, except for trade secret information, to be determined in accordance with the procedure established by law. ";
b) paragraph 3 shall be amended as follows: "3. to carry out tax audits by tax audits and other forms stipulated by the tax code of the Russian Federation.";
in Supplement 3-point) 1 to read as follows: "3-1. In order to implement a tax audit (examination) to inspect the production, storage, commercial and other premises and territories used by organizations and citizens for income or related to the content of objects of taxation, in the manner prescribed by the tax code of the Russian Federation. ";
g 4-7) paragraphs shall be reworded as follows: "4. the Survey in compliance with relevant legislation of the Russian Federation in exercising his powers, the production, storage, commercial and other organizations and citizens.
5. to demand from the heads and other officials of the audited entities, as well as from citizens address any identified breaches of the legislation on taxes and fees, violations related to the computation and payment of other obligatory payments to the budget system of the Russian Federation, violations of the legislation of the Russian Federation regulating entrepreneurial activity, as well as monitor compliance with these requirements.
6. In the manner prescribed by the tax code of the Russian Federation, to suspend operations on the accounts of the taxpayers, payers of taxes and tax agents in banks and seize property taxpayers, payers of taxes and tax agents.
7. in the cases and pursuant to the procedure provided for by the tax code of the Russian Federation, the seizure of documents, evidence of committing tax offences. ";
d) in paragraph 8, the word "bodies" should be deleted;
(e)) in paragraph 9, the words "taxes", should be deleted after the word "penalties", add the words "as well as fines";
f) paragraph 10 shall be invalidated;
w) paragraph 11 shall be amended as follows: ' 11. Arraigned in court and arbitration claims: on the Elimination of any organizational-legal form on the grounds established by the legislation of the Russian Federation;
about invalidation of State registration of a legal entity or State registration as an individual entrepreneur;
on the recognition of transactions and recovery in total State revenue obtained for such transactions. ";
and) paragraph 13 shall be invalidated;
k) (repealed-Federal Law 02.04.2014 N 52-FZ) 6) in article 8 after the numerals "1-7" to supplement the figures ", 15", the word "superiors" replaced by "managers";
7) article 10 shall be amended as follows: "article 10. In the process of monitoring compliance with legislation on taxes and fees, officials of tax authorities perform duties stipulated by the tax code of the Russian Federation and other federal laws. ";
8) article 11 recognized lapsed;
9) article 13 recognized lapsed;
10) article 14 shall be supplemented with the words "and other federal laws."
Article 4 paragraph 1 of article 6 of the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (collection of laws of the Russian Federation, 2001, N 51, art. 4832) as follows: 1) subparagraph 2 shall be supplemented with the words "notaries involved in private practice";
2) in the eighth paragraph of the words "involved in a private practice, notaries", should be deleted.
Article 5 (repealed federal law from 29.11.2010 N 326-FZ) Article 6

1. From the date of entry into force of this federal law shall be declared null and void: 1) paragraphs 5 and 6 of paragraph 2 of article 1 of the law of the Russian Federation dated July 2, 1992 N 3181-I "on amendments and additions to the law of the Russian Federation" on operational investigative activities in the Russian Federation, the RSFSR Law on the State tax service of the RSFSR, the Criminal Code of the RSFSR and the code of criminal procedure of the RSFSR "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation , 1992, no. 33, art. 1912);
2) the Federal law of June 13, 1996 N 67-FZ "on amendments and additions to article 11 of the Act of the RSFSR" on State tax service of the RSFSR "(collection of laws of the Russian Federation, 1996, no. 25, art. 2958);
3) tenth and eleventh paragraphs of paragraph 5 and paragraph 8 of article 1 of the Federal law dated July 8, 1999 N 151-ФЗ "about entry of changes and additions in the law of the RSFSR" on State tax service of the RSFSR "(collection of laws of the Russian Federation, 1999, no. 28, art. 3484);
4) fifth and sixth paragraphs of paragraph 9, paragraphs sixth, eighth and ninth subparagraph 1 of paragraph 11, paragraph 25, the fifth and sixth paragraphs of subparagraph 4 of paragraph 41, third paragraph of subparagraph 4 of paragraph 52, para 56, subparagraph 8 of paragraph 60, paras. 62 and 91, subparagraph 2 of paragraph 100, paras. 116 and 123 article 1 of federal law dated July 9, 1999 N 154-ФЗ "about entry of changes and additions in the first part of the tax code of the Russian Federation" (collection of laws of the Russian Federation , 1999, no. 28, art. 3487);
5) paragraph 47 article 1 May 29, 2002 Federal law N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 22, page 2026);
6) para 1 article 14 of the Federal law dated July 24, 2002 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 30, art. 3027);
7) paragraphs 29 and 30 of article 1 of the Federal law of December 27, 2002 N 182-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2002, no. 52, art. 5138);
8 article 35, para. 1) of the Federal law dated June 30, 2003 N 86-FZ "on introducing amendments and addenda to some legislative acts of the Russian Federation, repealing certain legislative acts of the Russian Federation, granting certain guarantees employees of internal affairs bodies, bodies for monitoring the trafficking of narcotic drugs and psychotropic substances and the abolishment of the federal tax police bodies in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation , 2003, no. 27, art. 2700);
9) item 31 of article 54 and article 62, paragraph 7 Federal law dated June 29, 2004 N 58-FZ "on amending certain legislative acts of the Russian Federation and repealing certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation, 2004, no. 27, article 2711);
10) paras. 1, 2 and the third paragraph of subparagraph b of paragraph 3 of article 1 and paragraph 5 of article 2 (paragraph 5 of article 333-40) of the Federal law dated November 2, 2004 N 127-FZ "on amending parts of the first and second Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, as well as on repealing certain legislative acts (provisions of legislative acts) of the Russian Federation" (collection of laws of the Russian Federation , 2004, no. 45, art. 4377);
11) paragraph 10 of article 1 of the Federal law dated July 21, 2005 N 107-FZ on amendments to part two of the tax code of the Russian Federation and on repealing certain provisions of legislative acts of the Russian Federation "(collection of laws of the Russian Federation, 2005, no. 30, art. 3118);
12) items 8, 9 and 12 of article 1 of the Federal law dated November 4, 2005 N 137-FZ "on amending certain legislative acts of the Russian Federation and repealing certain provisions of legislative acts of the Russian Federation in connection with the implementation of measures to improve administrative procedures for the settlement of disputes" (collection of laws of the Russian Federation, 2005, no. 45, p. 4585).
2. Since January 1, 2008 year void paragraphs, twenty-fourth and twenty-fifth paragraph and paragraph 4 of article 23 of the Federal law dated July 22, 2005 1 year N 119-FZ "on amending chapter 21 part two of the tax code of the Russian Federation and on repealing individual provisions of the legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation , 2005, N 30, art. 3130). Article 7 1. This federal law shall enter into force on January 1, 2007 year, except for the provisions for which the present article establishes deadlines for the entry into force.

2. the fourth Indent of paragraph 55 and subparagraph fourth paragraph 56 (in part, which includes the implementation of set-off (return) the amounts overcharged the Federal, regional and local taxes and fees on the relevant taxes and fees, as well as on relevant have elapsed and fines) of article 1 of this federal law shall enter into force on January 1, 2008 year.
3. Paragraph 1, paragraph 68 of the twelfth article of this federal law shall enter into force from January 1, 2010 year.
4. paragraph 4, second paragraph subparagraph "a" paragraph 6 and paragraph 8 of article 2 of this federal law shall enter into force on January 1, 2008 year.
5. the provisions of the first and second parts of the tax code of the Russian Federation (as amended by this federal law), the law of the Russian Federation from March 21, 1991 N 943-I "on the tax authorities of the Russian Federation" (as amended by this federal law), the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (as amended by this federal law), the law of the Russian Federation dated June 28, 1991 N 1499-I "on medical insurance for citizens of the Russian Federation" (as amended by this federal the Act) apply to the legal relations regulated by legislation on taxes and fees arising after December 31, 2006 year, unless otherwise stipulated by this federal law.
6. If the course stipulated by legislation on taxes and fees the timing did not complete until January 1, 2007 year deadlines are calculated in a manner which was in force prior to the date of entry into force of this federal law.
7. paragraph 8 of article 75 of the first part of the tax code of the Russian Federation (as amended by this federal law) applies to written explanations by the authorities after December 31, 2006 year.
8. (part 8 repealed-Federal Act of 30.12.2006 N 268-FZ) 9. The amount of taxes, fees, penalties, fines, overpaid (paid) to January 1, 2007 year and recoverable under articles 78 and 79 of the first part of the tax code of the Russian Federation (as amended by this federal law) and article 333-40 part two of the tax code of the Russian Federation (as amended by this federal law) will be returned to the taxpayer (tax agent, payer collection), which was in force prior to the date of entry into force of this federal law.
10. From the date of entry into force of this federal law and until January 1, 2008 year amount overpaid (recovered) taxes, fees, penalties and fines subject to refund (credit) expense amounts, income payable in the relevant budget the budgetary system of the Russian Federation in accordance with the budgetary legislation of the Russian Federation.
11. If payment (collection) in a tax, fee, penalties for late payments and/or fines produced before January 1, 2007 year in foreign currency set-off (return) the taxpayer (tax payer collection agent) amounts overpaid (recovered) taxes, fees, penalties for late payments and/or fines, as well as interest charges for violation of the established term return these amounts is carried out after December 31, 2006 year in the currency of the Russian Federation, recalculated on the exchange rate of the Central Bank of the Russian Federation on the date When there is an excess payment (collection).
12. the seventh paragraph of article 89, paragraph 10 of the first part of the Russian Federation tax code (as amended by this federal law) applies to legal relations arising in connection with the repeated on-site tax inspection, if the decision to hold the initial on-site tax inspection was made after January 1, 2007 year.
13. Tax audits and other tax control activities, including those related to tax inspections that began after December 31, 2006 year, conducted in the manner prescribed by the first part of the Russian Federation tax code (as amended by this federal law).
14. Tax inspections and other measures of tax control, including tax audits, not completed until January 1, 2007 year, are conducted in a manner which was in force prior to the date of entry into force of this federal law. The results of the drawing of tax audits and other measures of tax control is carried out in a manner which was in force until the date of entry into force of this federal law.
15. paragraph 5 of article 93 of the first part of the tax code of the Russian Federation (as amended by this federal law) applies to documents submitted to tax authorities after January 1, 2010 year.
16. paragraph 5 of article 101-2 the first part of the Russian Federation tax code (as amended by this federal law) applies to legal relations arising from the January 1, 2009 year.
17. Article 176 part two of the tax code of the Russian Federation (as amended by this federal law) applies in respect of tax returns, which declared the right to reimbursement of value-added tax, to be submitted to the tax authorities after December 31, 2006 year.

18. tax penalties for violation of the legislation on taxes and fees, on which a decision of the tax authority was issued prior to January 1, 2007 year, levied in a manner which was in force prior to the date of entry into force of this federal law.
The President of the Russian Federation v. Putin Kremlin, Moscow July 27, 2006 year N 137-FZ

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