RUSSIAN FEDERATION
FEDERAL LAW Amortions of the first and second Tax Code of the Russian Federation in connection with the introduction of the declaration
Value added tax Adopted by the State Duma on December 11, 2009 Approved by the Federation Council on 16 December 2009 (In the wording of federal laws dated 27.11.2010 N 306-FZ; 19.07.2011 N 245-FZ; of 23.07.2013 N 248-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2004, N 27, sect. 2711; 2005, N 45, sect. 4585; 2006, N 31, 100 3436; 2007, N 1, est. (31) Amend the text as follows: "(9) to recover the arrears, as well as penalties, interest and penalties in the cases and in the manner prescribed by this Code;". Article 2 Article 2 Amend Part Two Tax Code of the Russian Federation (Russian Federation Law Assembly 2000, N 32, st. 3340, 3341; 2001, N 1, st. 18; N 33, est. 3413; N 53, sect. 5015, 5023; 2002, N 22, st. 2026; N 30, sect. 3027; 2003, N 1, sect. 2, 6, 10; N 22, st. 2066; N 23, st. 2174; N 28, st. 2886; N 50, sect. 4849; N 52, sect. 5030; 2004, N 27, sect. 2711; N 34, st. 3517, 3520, 3524; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. 9, 30; N 24, 100. 2312; N 30, sect. 3101, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 31, est. 3436, 3443; N 45, est. 4627, 4628; N 47, sect. 4819; N 50, sect. 5279; 2007, N 1, sect. 39; N 22, sect. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417, 5432; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 26, st. 3022; N 27, est. 3126; N 30, est. 3614, 3616; N 42, est. 4697; N 48, st. 5504, 5519; N 49, sect. 5723, 5749; N 52, est. 6237; 2009, N 1, sect. 22, 31; N 11, est. 1265; N 26, est. 3123; N 29, st. 3598; N 48, sect. 5731, 5732, 5737) The following changes: 1) paragraphs 5 and 6 of Article 149, paragraph 2, to declare void; 2) (Spending strength-Federal Law dated 27.11.2010 N 306-FZ) 3) in the first paragraph of article 160, paragraph 1, of the word "taking into account Articles 150 to 152", read "subject to articles 150 and 151"; 4) in article 162-1, paragraph 9, the words "Article 176" shall be replaced by the words "Articles 176 and 176-1"; 5) in article 165, paragraph 9: (a) in the second and third paragraphs, replace "article 176" with "articles 176 and 176-1"; b) in the fifth paragraph, replace "article 176" with "articles 176 and 176-1"; 6) Article 169, paragraph 2, should read: " 2. The invoices are the basis for the buyer's acceptance of the tax deductions applicable to the requirements set out in paragraphs 5, 5 to 1 and 6 of this article. Errors in invoices that do not prevent tax authorities from identifying the seller, buyer of goods (works, services), property rights, name of goods (works, services), property rights, their property rights The cost, as well as the tax rate and the amount of the tax paid to the buyer, do not constitute grounds for refusing to accept the tax amount. Failure to comply with the invoice not provided for in paragraphs 5 and 6 of this article may not be a ground for refusal to deduct the sales tax amount invoiced by the seller. "; 7) in article 173, paragraph 2. "Article 176" shall be replaced by the words "Articles 176 and 176-1"; 8) to article 176, to be supplemented by paragraph 12, reading: " 12. In the cases and in the manner provided for in article 176-1 of this Code, taxpayers are entitled to make use of the declaration of tax reimbursement. "; 9) to supplement article 176-1 with the following content: " Article 176-1. The tax refund order 1. The declaratory order of reimbursement shall be implementation in the manner provided for in this article, set-off (refund) of the tax amount claimed in the tax return prior to completion of Article 88 of this Code on the basis of this tax declaration of the lateral tax audit. 2. The right to apply the declared tax reimbursement is: 1) taxpayers-organizations with cumulative value added tax, excise duties, corporate profit tax, and mineral extraction tax, paid in three calendar years prior to the year in which the application for the application of the application of the tax reimbursement is applied, excluding taxes paid on the movement of goods across the customs border of the Russian Federation and in The tax and non-tax revenues of the budget amounted to 910 billion rubles. These taxpayers have the right to apply the declaration of tax reimbursement, if not less than three years pass from the day of the creation of the relevant organization to the tax declaration; 2) the tax payers who provided together with the tax declaration, which states the right to reimbursement of the tax, the current bank guarantee, which provides for the obligation of the bank on the basis of the tax authority's request to pay to the taxpayer the amount of the tax, excessive received (Applied credits) as a result of the reimbursement of the tax in the In the case of a claim for compensation, the amount claimed shall be reversed, in whole or in part, in the cases provided for in this article. 3. No later than the day after the issuance of the bank guarantee, the bank notifies the tax authority at the taxpayer's place of the issuance of a bank guarantee in the manner determined by the federal executive authority Monitoring and oversight of taxes and fees. 4. The bank guarantee must be provided by a bank included in the list of banks that meet the established requirements for the adoption of bank guarantees for the purpose of taxation (hereinafter referred to as the list). The list is maintained by the Ministry of Finance of the Russian Federation on the basis of information received from the Central Bank of the Russian Federation and is to be placed on the official website of the Ministry of Finance of the Russian Federation on the Internet. To be included in the list, the bank must satisfy the following requirements: 1) the existence of a banking licence issued by the Central Bank of the Russian Federation and the implementation of banking activities for at least Five years; (Paragraph is no more effective-Federal Act of 19.07.2011. N 245-FZ) 3) the availability of the bank's own funds (capital) in the amount of at least 1 billion roubles; 4) compliance with the mandatory standards provided for by the Federal Act of 10 July 2002 on Central OF THE PRESIDENT OF THE RUSSIAN FEDERATION on all reporting dates in the last six months; 5) the absence of a requirement by the Central Bank of the Russian Federation for the implementation of measures for financial rehabilitation of the bank under the Federal Act of 25 February 1999 N 40-FZ "On insolvency (bankruptcy) of credit organizations". (Paragraph is null and in effect-Federal Law of 23.07.2013 g. N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248 FZ) 7. Taxpayers who are entitled to apply the application of the tax reimbursement will exercise this right by filing a petition with the tax authority not later than five days from the date of filing of the tax declaration of application of the compensation order the tax in which the taxpayer indicates the details of the bank account for the transfer of funds. In the said statement, the taxpayer shall undertake to return to the budget too much the amount it has received (the credits it has acquired) (including the interest provided for in paragraph 10 of this article (if paid), as well as to pay the accrued interest in the manner prescribed by paragraph 17 of this article, in the event that the decision on the reimbursement of the amount claimed for compensation is to be reversed, in whole or in part, in the cases provided for in this article. 8. Within five days from the date of application of the application of the application of the tax refund, the tax authority verifies that the taxpayer has complied with the requirements of paragraphs 2, 4, 6 and 7 of this article, as well as the existence of Taxpayer, taxes, other taxes, debt on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code, and decides on the reimbursement of the amount claimed for compensation, in the order or refusal of reimbursement of the amount claimed for refund, in the form of a declaration. At the same time as the decision to refund the amount of the tax declared to be reimbursed, the tax authority decides to set off the amount of the tax, depending on whether the taxpayer is in arrears. The claim is for the alleged loss of property in the order of the claimant. On decisions taken, the tax authority is obliged to inform the taxpayer in writing within five days from the date of the decision. However, in the communication of the decision not to refund the amount of the tax claimed for compensation, the provisions of this article which have been violated by the taxpayer are indicated. The communication may be transmitted to the head of the organization, individual entrepreneurs, their representatives in person under the receipt or other means confirming the fact and date of receipt. The decision not to refund the amount of the tax claimed for compensation does not change the order and date of the tax return. In the event of a decision not to refund the amount of the tax claimed for compensation, the tax reimbursement shall be in the order and time provided for in article 176 of this Code. 9. If the taxpayer has tax arrears, other taxes, debt on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code by the tax authority on the basis of the decision to set off the amount The claim is for the alleged loss of profit in the course of the period. At the same time, the penalty for the said arrears is carried out until the date of the tax authority's decision to set off the amount of the tax claimed for compensation in the voidative order. If the taxpayer is not under tax, other taxes, debts on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code, or in excess of the tax amount, In the case of a claim for compensation, the amount of the tax to be reimbursed shall be returned to the taxpayer on the basis of a decision on the amount of taxes, other taxes, debts on the appropriate penalties and (or) fines of the tax authority on the return (in whole or in part) of the amount of the tax declared to refund, in the form of a declaration. 10. The return of the tax amount shall be made by the tax authority on the basis of a decision on the return (in whole or in part) of the amount of the tax declared to compensation, in the declaration of order and is to be sent to the territorial body of the Federal The Treasury Department on the following day after the date of the tax authority's decision. Within five days of receipt of the assignment referred to in the first paragraph of this paragraph, the territorial entity of the Federal Treasury shall return to the taxpayer the amount of the tax in accordance with the budgetary laws The Russian Federation shall notify the tax authority of the date of return and the amount of cash returned to the tax payer next day at the time of the return. If the terms of the tax return are violated, interest shall be charged for each day of delay commencing on the 12th day after the date on which the taxpayer has filed the declaration provided for in paragraph 7 of this article. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation operating during the period of the return. In the event that the interest provided for in this paragraph is paid to the taxpayer not in full, the tax authority within three days from the date of receipt of the notification to the territorial entity of the Federal Treasury on the date of return and The sum of the money returned to the taxpayer shall decide on the payment of the remaining interest and no later than the day following the day of the decision shall be sent to the territorial authority of the Federal Treasury The basis of this decision was to pay the remaining interest. 11. The validity of the tax amount claimed is checked by the tax authority on the date and time established by article 88 of the present Code, by the tax office on the basis of the tax payer introduced by the tax payer. A declaration in which the amount of the tax is claimed. 12. In the event that no violations of the legislation on taxes and fees have been found in the calorative tax system, the tax authority is obliged to inform the taxpayer in writing within seven days of the end of the chal tax. The form of the end of the tax audit and the absence of detected violations of the legislation on taxes and fees. 13. In the case of violations of tax laws and taxes, the authorized officials of the tax authorities must carry out an act of tax audit in accordance with article 100 of the tax authorities. Code. The
Act and other material of the ameral tax audit, which revealed violations of the legislation on taxes and fees, and the objections submitted by the taxpayer (its representative), should be considered The head (s) of the tax authority who conducted the tax audit and the decision thereon shall be decided in accordance with article 101 of the present Code. 14. According to the results of the review of the materials of the Cameral tax audit, the head (deputy head) of the tax authority decides to hold the taxpayer accountable for the commission of the tax offence or the refusal of the tax. involving the taxpayer accountable for the commission of a tax offence. 15. In the event that the amount of the tax reimbursed to the taxpayer in the manner provided for in this article exceeds the amount of the tax to be reimbursed as a result of the caterer's tax, the tax authority is simultaneously adopted the relevant decision referred to in paragraph 14 of this article shall decide to rescu the decision on the reimbursement of the amount of the tax declared for compensation, in the declaration of order, as well as the decision to refund (in whole or in part) the amount of the tax, the claim for compensation, in the statement of claim and/or the decision to set off the tax, The claim is for the alleged loss of property in the order of the claimant. 16. The tax authority is obliged to inform the taxpayer in writing of the decisions taken in paragraphs 14 and 15 of this article within five days from the date of the decision. The communication may be transmitted to the head of the organization, individual entrepreneurs, their representatives in person under the receipt or other means confirming the fact and date of receipt. 17. At the same time as the decision referred to in paragraph 15 of this article is reported, the taxpayer shall be required to return to the budget too much of the credits he has received (including the interest provided for in the declaration). Paragraph 10 of this Article (in the case of payment), in the amount proportional to the share of the excess of the tax reimbursed in the total amount of the tax reimbursed in the declaration order) (hereinafter referred to as the claim for return). The interest to be returned to the taxpayer is calculated on the basis of the interest rate equal to twice the refinancing rate of the Central Bank of the Russian Federation in effect during the period of use of the budget. Interest is calculated starting from the day: 1) the actual receipt by the taxpayer of the refund of the tax amount in the declaration; 2) of the decision to set off the amount of the tax payable, the amount of the tax shall be declared in the case of the payment of the amount of the tax in the declaration order. 18. The form of the request for return is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The requirement should include: 1) the amount of the tax to be reimbursed as a result of the kameral tax check; 2) the amount of the tax overtaken by the taxpayer (tax credited) in the amount of interest to be returned to the budget; (3) the amount of interest to be returned to the budget; 4) the amount of interest to be assessed in accordance with paragraph 17 of this article to the point at which the return request was sent; 5) Compliance with the return requirement set out in paragraph 20 of this article; 6) on measures to recover the sums to be paid in the event of a taxpayer's failure to return. 19. A request for return may be submitted to the head of the organization, to an individual entrepreneor, to their representatives in person under the receipt or other means confirming the fact and date of receipt. If it is not possible to submit a return request, it shall be sent by registered mail and shall be deemed to have been received after six days from the date of the registered letter. 20. The taxpayer is obliged to pay the sums specified in the return request within five days from the date of receipt. (Paragraph is no-valid-Federal Law of 23.07.2013. N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248-FZ) (Paragraph is no-valid-Federal Law of 23.07.2013 N 248 FZ) 22. Within ten days after the performance of the bank's obligation to pay the money amount under the bank guarantee, the tax authority sends a revised refund request to the taxpayer, specifying the amounts to be paid to the budget. However, in the event of a violation by the tax authority, the period of transmission of the interest claim on the amount payable by the taxpayer on the basis of the return request shall be suspended until the date of the actual receipt of this requirement by the taxpayer.
23. In case of failure or partial payment of the amounts specified in the claim for restitution, within the time limit set by the taxpayer who applied the tax reimbursement without bank guarantee or the taxpayer who received The qualified return requirement and the failure to send a claim for payment of a bank guarantee due to the expiry of the term of the bank's obligation to pay the sums will be enforced. by reference to the recovery of funds in the accounts or other property The taxpayer, by decision of the tax authority, to recover these amounts, taken after the taxpayer's failure to comply with the time limit for the return, in the order and time set by articles 46 and 47 of the present Code. 24. After the taxpayer submits the application referred to in paragraph 7 of this article, the revised tax declaration shall be submitted in accordance with the procedure provided for in article 81 of this Code, subject to the provisions of article 81 of this Code. characteristics set out in this paragraph. If the revised tax declaration is filed by the taxpayer before the decision under paragraph (8) of this article is taken, no such decision shall be taken on a previously filed tax declaration. If the revised tax declaration is filed by the tax payer after the tax authority has decided to refund the amount of the tax declared for compensation, in the statement of order, but before the end of the tax verification, then The said decision on the previously filed tax return shall be cancelled no later than the day following the day of the revised tax declaration. The tax authority notifies the taxpayer that the decision has been taken at the next day following the day of the decision to cancel the decision on the reimbursement of the amount of the tax refund. The amounts received by the taxpayer (tax payer) shall be returned to them, taking into account the interest provided for in paragraph 17 of this article, in the manner provided for in paragraphs 17 to 23 of this article. "; "79, 176", replace by "79, 176, 176-1"; 11), article 270, paragraph 2, after "extrabudgetary funds)". 176-1 of this Code "; 12) in article 346-39: a) In paragraph 3, replace "article 176 or 176-1"; b) in paragraph 4, replace "article 176" with "articles 176 or 176-1". Article 3 Admit invalid: 1) paragraphs Fourteenth to seventeenth article 1, paragraph 7, of the Federal Act No. 166-FZ of 29 December 2000 on amendments and additions OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2001, No. (18); 2) paragraphs 8 and 9 of article 1, paragraph 4, of the Federal Act of 22 July 2005, No. 119-FZ " On amendments to Chapter 21 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3130). Article 4 1. This Federal Law shall enter into force on the date of its official publication, with the exception of provisions for which this article has been established differently. 2. Article 1 of this Law shall enter into force not earlier than one month from the date of its official publication. 3. Article 2, paragraphs 2 and 3, of this Federal Law shall enter into force not earlier than one month after its official publication and not earlier than the first number of the regular tax period on the value added tax. 4. The provisions of article 176, paragraph 12, and article 176-1 of the second part of the Tax Code of the Russian Federation (as amended by the present Federal Law) apply to the order of reimbursement of value-added tax on tax returns submitted for tax periods starting in the first quarter of 2010. 5. The provisions of article 149, paragraph 2, and article 169, paragraph 2, of the Second Tax Code of the Russian Federation (as amended by the present Federal Act) The Act applies to legal relations that have arisen since 1 January 2010. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 17 December 2009 N 318-FZ
