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Amending The First Part Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть первую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part One of the Tax Code of the Russian Federation and Selected Legislative Acts Russian Federation Adopted by the State Duma on December 23, 2009 Approved by the Federation Council on 25 December 2009 (In the wording of Federal Law July 07.02.2011 N 3-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2003, N 22, Text 2066; N 27, est. 2700; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; 2005, N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2008, N 48, sect. The following changes: 1) Article 32, paragraph 3, amend to read: " 3. If within two months from the date of expiry of the claim for payment of the tax (fee) sent to the taxpayer (tax collector) on the basis of the decision to hold the tax offence, The tax payer (taxpayer) has not paid the full amount of the amount of arrears specified in this claim, the amount of which allows for the commission of a violation of the law on taxes and charges, which contains evidence of a crime, appropriate penalties and fines, tax authorities must within 10 days of detection the circumstances in which the matter should be referred to the internal affairs authorities to decide whether to institute criminal proceedings. "; 2) in article 69, paragraph 4: (a) to add a third paragraph to the following: " B If the size of the under-recapture revealed by the tax audit results in a violation of the law on taxes and charges, which contains evidence of a crime, the request must contain a warning the duties of the tax authority in the event of non-payment of arrears, foams and (a) (b) (c), (c), (c), (b), (c), (b), (c), (c), (b), (c), (c), (c), (c), (c), (c), (c), (b), (c), (c), (c), (c), (c) , to read: " 15 -1. In the event that the tax authority making the decision to attract the taxpayer (tax payer, tax agent)-a natural person to account for the commission of a tax offence, has referred in accordance with article 32, paragraph 3 of this Code of Material to the Internal Affairs Organs, no later than the day following the day of the materials, the head (deputy head) of the tax authority is obliged to issue a decision on the suspension of the performance of the adopted of a natural person in the decision to hold tax responsibility for tax Offences and decisions to recover the relevant tax (fee), penalties, fines. However, the duration of the penalties provided for in this Code shall be suspended for the period of suspension of enforcement of the relevant tax (fee), penalty, fine. If the outcome of the proceedings results in a decision not to institute criminal proceedings or an order for the termination of a criminal case, and if the relevant criminal case is issued The acquittal, head (deputy head) of the tax authority no later than the day following receipt of notification of these facts from the internal affairs agencies shall decide on the resumption of the performance of the of a natural person in the decision to hold tax responsibility for tax Offences and decisions to recover the relevant tax (fee), penalties, fines. If the action (omission) of the taxpayer (tax payer, tax agent)-the natural person who served as the basis for bringing him to account for the commission of the tax offence-became the basis for The tax authority annuls the decision on the tax payer (tax payer, tax agent)-a natural person to be held responsible for tax Offences. The Internal Affairs Organs that have received from the tax authorities, pursuant to article 32, paragraph 3, of this Code, are obliged to notify the tax authorities of the outcome of the review of these materials no later than the day, the next day in which the decision is taken. Copies of the decisions of the tax authority referred to in this paragraph shall be handed over to the tax authority by the tax authority or its representative within five days of the date of the decision. in the form of a statement of the date of receipt. In the case of a copy of the tax authority's decision by mail, the date of receipt shall be deemed to be the sixth day from the date of dispatch. "; 4), article 108, paragraph 3, as follows: " 3. The reason for holding a person accountable for the violation of the legislation on taxes and fees is to establish that the violation has been committed by a decision of the tax authority that has entered into force. ". Article 2 Commit to Criminal Code of the Russian Federation, 1996, N 25, p. 2954; 1998, N 26, est. 3012; 2003, N 50, sect. 4848) The following changes: 1) the note to Article 198 should be restated as follows: " Remarks. 1. A large amount in this article is the amount of taxes and (or) charges, which is more than six hundred thousand roubles for a period of three consecutive fiscal years, provided that the share of unpaid taxes and/or fees exceeds 10 per cent of the amounts to be paid in taxes and (or) fees, or in excess of one million of eight hundred thousand roubles, and a particularly large sum is the sum of more than three million roubles over a period of three financial years in a row, provided that the share unpaid taxes and/or fees exceed 20 per cent of taxable amounts and (or) In the first half of this year, he received around 20 million rubles. 2. A person who commits an offence under this article for the first time shall be exempt from criminal liability if it has paid in full the sum of the arrears and the corresponding penalties and the amount of the fine determined in accordance with The Tax Code of the Russian Federation. "; (2) Note to Article 199, amend to read: " Remarks. 1. A large amount in this article, as well as in Article 199-1 of this Code, is the amount of taxes and (or) charges, amounting to more than two million roubles for a period of three consecutive financial years, provided that the share of unpaid taxes and (or) fees exceeds 10 per cent of the tax and/or fees payable, or more than six million rubles, and a particularly large sum-the sum of more than ten million roubles for the period within three financial years in a row. condition that the share of unpaid taxes and/or fees exceeds 20 per cent of the total Payment of taxes and/or fees, or more than thirty million roubles. 2. A person who commits an offence for the first time in accordance with this article, as well as article 199-1 of this Code, shall be exempt from criminal liability if he or she is an organization, tax evasion and (or) charges is paid to this person, the sums of the arrears and the corresponding penalties are paid in full, as well as the amount of the fine in the amount determined in accordance with the Tax Code of the Russian Federation. ". Article 3 Make 1) Chapter 4 to supplement Article 28-1 as follows: " Article 28-1. Cessation of criminal prosecution in cases related to the violation of the legislation on taxes and fees 1. Criminal proceedings against a person suspected or accused of an offence under articles 198 to 199 to 1 of the Criminal Code of the Russian Federation shall be terminated on the grounds provided for in articles 24 and 27 of the present report. The Code, as well as in the case of damage to the Russian Federation's budget system as a result of the crime, has been paid in full before the end of the preliminary investigation. For the purposes of this article, compensation for damage to the Russian Federation's budget system is understood to be the payment in full of the following amounts: arrears in the amount determined by the tax authority in the decision on The prosecution, which has entered into force; corresponding penalties; fines in the amount determined in accordance with the Tax Code of the Russian Federation. 2. Pending the termination of the criminal proceedings, the person must be informed of the reasons for his or her termination in accordance with Part One of this article and the right to object to the termination of the criminal proceedings. 3. The termination of the prosecution on the grounds referred to in the first part of this article shall not be permitted if the person against whom the prosecution is being terminated is opposed to it. In this case, the criminal proceeding shall continue in the normal manner. "; 2), article 90 should read as follows: " Article 90. The prejudgement of a court that has entered into legal force or other enforceable court decision in a civil, arbitration or administrative proceeding is recognized by the court, The procurator, the investigator and the person conducting the initial inquiry without further examination. In so doing, such sentences or decisions cannot prejudge the guilt of persons who had not previously participated in the criminal case. "; 3), to supplement article 108 as follows: " 1-1. Detention as a preventive measure cannot be imposed on a suspect or accused person in the commission of offences under articles 198 to 199-2 of the Criminal Code of the Russian Federation, in the absence of circumstances, Paragraphs 1 to 4 of the first part of this article. "; 4) in the second article 151: (a) of paragraph 1 (a) after the digits" 136-149, "to be supplemented with" 198-199-2, "; b) in paragraph 3 of the figure" 195-199-2 " "195-197"; 5) in the first article 212 of the figure "24-28" should be replaced by "24-28-1"; 6) Part 4 of Article 213, to be supplemented with the following paragraph: " Criminal cases under articles 198 to 199 of the Criminal Code of the Russian Federation, Investigator A copy of the order for the termination of the criminal case to the tax authority, in accordance with article 32, paragraph 3, of the Tax Code of the Russian Federation, for the decision to initiate criminal proceedings. ". Article 4 (Unused-Federal Law dated 07.02.2011 N 3-FZ) Article 5 1. This Federal Act shall enter into force on 1 January 2010, with the exception of provisions for which the present article establishes a different procedure for entry into force. 2. Article 1 of this Law shall enter into force on the date of the official publication of this Federal Law. 3. Article 3, paragraph 4, of this Federal Law shall enter into force on 1 January 2011. 4. The provisions of article 151, paragraph 2, of the Code of Criminal Procedure of the Russian Federation (as amended by the present Federal Act) The offences referred to in articles 198 to 199 to 2 of the Criminal Code of the Russian Federation are applicable to criminal cases; proceedings commenced after 1 January 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin December 29, 2009 N 383-FZ