RUSSIAN FEDERATION FEDERAL LAW About making changes to Part One and Part Two of the Russian Federation Tax Code and some other legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION penalties and fines and some other tax questions Administration Adopted by the State Duma on July 16, 2010 Approved by the Federation Council on July 19, 2010 (In the wording of federal laws dated 02.07.2013. N 153-FZ; dated 23.07.2013 N 248-FZ; N 284-FZ; dated 29.12.2014 N 465-FZ; dated 02.05.2015 N 113-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5016; 2002, N 1, est. 2; 2003, N 22, Text 2066; N 23, st. 2174; N 27, sect. 2700; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2007, N 1, est. 28, 31; N 22, 100. 2563, 2564; 2008, N 26, st. 3022; N 30, est. 3616; N 48, st. 5500, 5519; 2009, N 29, stop. 3632; N 30, stop. 3739; N 48, sect. 5711, 5733; N 51, est. 6155; N 52, sect. 6450; 2010, N 1, st. (4) The following changes: 1) in Article 11 (2): (a) the fifteenth and sixteenth paragraphs should read: " certificate of registration in the tax authority-a document confirming the production of The Russian organization, a foreign organization and a natural person in the tax authority, respectively, at the place of the Russian organization, the location of the international organization, and the place of the activity of the foreign organization THE RUSSIAN FEDERATION unit, at the place of residence of a natural person; Notice of registration in the tax authority-a document confirming the registration in the tax organ of the organization or individual, including the individual for the purposes of this Code, except for the grounds on which the present Code provides for the issuance of a certificate of registration in the tax authority; "; b) the paragraph 19 next revision: " location of an isolated unit Russian organization is the place of activity of this organization through its separate detachment; "; in the paragraph of the twentieth word" Russian Federation law; "to be replaced by" Russian legislation ". THE RUSSIAN FEDERATION In the absence of a place of residence in the territory of the Russian Federation for the purposes of this Code, the place of residence may be determined at the request of that individual at the place of residence. The place of residence of a natural person shall be the place where the natural person resides temporarily at the address (name of the subject of the Russian Federation, district, city, other settlement, street, number of the house, apartment), on which the physical person resides. Persons registered at the place of residence in accordance with the procedure established by the legislation of the Russian Federation; "; (2) in article 12: (a) paragraph 3 of paragraph 3, after the words" the payment of taxes "should be supplemented by the words", if these elements Tax not established by this Code "; b) Paragraph 5 of paragraph 4 after the words "payment of taxes" should be supplemented with the words ", if these elements of taxation are not established by this Code"; 3), article 21, paragraph 1, to be supplemented by subparagraph 5-1, as follows: " 5-1) to be implemented jointly with the The tax authorities reconcile the taxes, fees, penalties and fines, as well as the receipt of the act of joint reconciliation of taxes, fees, penalties and fines; "; 4) in article 23: (a) in paragraph 1, subparagraph 5, of the phrase" by place of residence "shall be replaced by the words" of the words "to represent them at the place of residence"; b) in paragraph 2: in the first word delete; subpara. 3 The following wording: " 3) of all the separate units of the Russian organization established in the territory of the Russian Federation (excluding branches and representative offices), and changes in the previously reported information to the tax authority, these separate units: within one month of the day Establishment of a separate unit of the Russian organization; within three days from the date of the change of the relevant information about the separate unit of the Russian organization; "; to supplement sub-paragraph 3-1 of the following contents: " 3-1) of all the separate units of the Russian organization on the territory of the Russian Federation, through which the activity of this organization is terminated (which is closed by that organization): within three days from the date of the Russian organization's decision to terminate Activities through a branch or office (closure of a branch or representative office); within three days of the termination of the Russian organization's activities through another separate unit (the closure of another separate unit Units); "; c) in paragraph 3 the word" in writing "delete; g) paragraph (7) should read: " 7. The communications referred to in paragraphs 2 and 3 of this article may be submitted to the tax authority in person or through a representative, by post by registered mail or transmitted electronically via telecommunications channels. If the specified messages are transmitted electronically, such messages must be certified by the electronic digital signature of the person submitting them or by the electronic digital signature of his or her representative. Forms and formats of messages submitted on paper or electronically as well as the procedure for completing the forms of these communications shall be approved by the federal executive authority responsible for monitoring and control of tax and fee areas. The procedure for the submission of communications under paragraphs 2 and 3 of this article is approved by the federal executive authority responsible for control and supervision in electronic communications on telecommunications channels tax and fee areas. "; 5) to supplement paragraph 3-1 with the following: " 3-1. Tax agents also bear other obligations under this Code. "; 6) in article 31: (a) in paragraph 1: subparagraph 1 after the words" and (or) electronic formats "after the words" and (or) formats in electronic format " In paragraph 4, after the word "forms", insert the words "and formats" after the word "forms" and the words "to fill in" with the words " to fill in the forms and the manner in which such documents are submitted electronically through telecommunications channels link "; 7) in article 32: (a), paragraph 1, subparagraph 11 The following wording should be set out: " 11) to implement, at the request of the taxpayer, the tax payer or the tax agent, a joint reconciliation between taxes, fees, penalties and fines. The results of the joint reconciliation of taxes, fees, penalties and fines shall be issued by an act. A joint reconciliation between taxes, fees, penalties and fines is served (by mail by registered mail) or transferred to the taxpayer (tax collector, tax agent) electronically through telecommunications links in the the following day after the date of such an act. The federal executive branch approves the form and formats of an act of joint reconciliation of taxes, fees, penalties and fines, as well as the procedure for its transmission in electronic form via telecommunication links. in the area of taxes and duties; "; b) in paragraph 3, after the words" (tax payer "to supplement the words", tax agent "), the words" (tax payer) failed to pay "should be replaced by the words" (tax payer, tax payer agent) failed to pay (not enumerated) "; 8) in paragraph 1 of Article 34-2 words Tax forms and forms of tax declaration, mandatory for tax payers, tax agents, and how to fill them "delete; 9) paragraph 3 (3) of article 44 should read: " 3) c The death of a natural person is a taxpayer or is declared dead in accordance with the procedure established by the civil procedural legislation of the Russian Federation. The tax arrears specified in article 14, paragraph 3, and article 15 of this Code, the deceased person or the person declared dead shall be paid by the heirs within the value of the estate in accordance with the procedure established by the Civil Code. by the law of the Russian Federation for payment by the heirs of the testator's debts; "; 10) in paragraph 7 of article 45: (a), in the fifth paragraph, the words" taxes paid by the tax payer "shall be replaced by the words" taxes, charges, taxes, penalties and fines "; b) add the following paragraph: "About the decision to clarify the payment, the tax authority notifies the taxpayer within five days after the adoption of the decision."; 11) in article 46: (a), paragraph 2: after the word "direction" supplement the words "on paper or electronic format"; to add the following paragraph: "The way in which the tax authority is instructed by the bank to write off and transfer to the Russian budget system" The Federation of Money from the taxpayer's accounts (tax agent)- The Central Bank of the Russian Federation, in consultation with the federal executive authority responsible for the control and supervision of taxes and duties, shall be set up by the Central Bank of the Russian Federation in electronic form. " (b) In paragraph 4, the words "within one month from the date of the decision to levy" delete; the taxpayer (tax agent)-organization or individual After the expiry of that period, the employer shall be deemed null and void. In this case, the tax authority may apply to the court to recover the tax amount due from the taxpayer (tax agent)-the organization or individual entrepreneor. The application may be submitted to the court within two years from the date of expiry of the claim for payment of the tax. The deadline for submission of an application may be restored by the court. "; 13) article 52 should be amended to read: Article 52. Tax calculation order 1. Taxpayer calculates the amount of tax payable for tax period on the basis of tax base, tax rate and tax breaks. 2. In the cases stipulated by the Russian Federation's legislation on taxes and duties, the tax authority or tax agent may be responsible for the calculation of the amount of the tax. In the event that the duty to calculate the amount of the tax is placed on the tax authority, not later than 30 days before the maturity of the payment, the tax authority shall send the tax notice to the taxpayer. 3. The tax notice must specify the amount of tax to be paid, the calculation of the tax base, and the period of payment of the tax. The sales tax notification can specify data for multiple taxable taxes. The form of the tax notice is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 4. A tax notice may be given to the head of the organization (its legal or authorized representative) or to an individual (his or her legal or authorized representative) in person under receipt, by registered mail, or transmitted electronically via telecommunication links. In the case of mail notification by registered mail, the tax notification shall be deemed to have been received after six days from the date of the registered letter. The format and order of electronic tax notification to the taxpayer by electronic means of communication is established by the federal executive authority responsible for monitoring and control of the field of telecommunications. taxes and fees. "; 14) Article 59 should read as follows: " Article 59. The recognition of the arrears and arrears of foams and fines for collecting and decommising them 1. The recovery is recognized as arrears, outstanding penalties and fines for individual taxpayers, tax payers and tax agents, payment and (or) recovery is not possible in cases: 1) of the Russian Federation, in accordance with the legislation of the Russian Federation, in the case of arrears, outstanding penalties and fines not paid because of insufficient assets of the organization and (or) failure to repay them by the founders (participants) of the organization within the limits and procedures established by the The law of the Russian Federation; (2) the bankruptcy of an individual entrepreneor under the Federal Act of October 26, 2002, No. 127-FZ "On insolvency (bankruptcy)"-in part of the arrears penalties and fines not liquidated owing to the insufficiency of the debtor's property; 3) the death of a natural person or the declaration of a deceased person in the manner prescribed by the civil procedural legislation of the Russian Federation-all taxes and taxes, and in the areas of taxes referred to in article 14, paragraph 3, and article 15 of this Code, in the amount exceeding the value of its hereditary property, including in the event of the transfer of the inheritance to the property of the Russian Federation; (4) by the court of the act by which the tax authority is lost The possibility of recovery of arrears, penalties and fines, due to the expiry of the set period of penalties, including the refusal to reinstating the missed deadline for application to the court for the recovery of the arrears, penalties and fines; 5) OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. The authorities responsible for deciding on the recognition of the arrears, the debts for the foams and fines and their collectibles are: 1) the tax authorities at the location of the organization or place of residence of a natural person (except as provided for in paragraphs 2 and 3 of this paragraph)-where there are circumstances under subparagraphs 1 to 3 of paragraph 1 of this article; 2) the tax authorities at the taxpayer's place of account, of the levy or tax agent (except as provided for in the Under paragraph 3 of this article, paragraph 1, subparagraph (c) of this article; (3) Customs authorities, determined by the federal executive authority in the field of Customs In the case of taxes, penalties, fines to be paid in connection with the movement of goods across the customs border of the Russian Federation. 3. The laws of the constituent entities of the Russian Federation, the normative legal acts of the representative bodies of the municipalities may establish additional grounds for the recognition of uncollectable arrears in regional and local taxes, a debt of fines and penalties. 4. The amounts of taxes, fees, penalties and fines written-off from taxpayers, tax payers, tax agents in banks but not listed in the Russian Federation's budget system are considered uncollectable and written off in the in accordance with this article, if, at the time of the decision to declare the amounts to be uncollecable and to be written off, the banks concerned have been liquidated. 5. The manner in which the arrears of the arrears of the foams and fines, which are deemed to be uncollectable, are written off, as well as a list of documents confirming the circumstances referred to in paragraph 1 of this article shall be approved by the federal executive authority. Authorities responsible for the control and supervision of taxes and duties, the federal executive authority competent in the field of customs (in terms of taxes, penalties, fines to be paid in connection with the movement of goods through of the Russian Federation). 6. The rules set out in this article shall also apply to the writing-off of bad debts as a percentage of chapter 9, as well as article 176-1 of this Code. "; 15) in article 60: (a) in paragraph 4-1 of the word "cancellation" should be replaced with the words "withdrawal", the words "banking activity" should be replaced with "banking transactions"; b) to supplement paragraph 4-2 as follows: " 4-2. The requirement to transfer the tax to the Russian Federation's budget system (hereafter referred to as a tax transfer requirement) should be sent to the bank in electronic form via telecommunications channels not later than three months from the day To identify the amount of tax not listed in the Russian budget system and to draft a document on the identification of the amount of tax not listed by the bank in the budget system of the Russian Federation. The sales tax transfer request is recognized as a notification to the bank about the non-listed amount of the tax, and the obligation to transfer the tax amount within the specified time limit. The format of the tax transfer requirement as well as the ordering of this requirement in electronic form shall be approved by the federal executive authority responsible for the control and supervision of taxes and duties. "; 16) the name of Chapter 9 should be supplemented with the words "AND STTRAFA"; 17) in article 61: (a) the name should be supplemented with the words "as well as penalties and fines"; (b) in the second paragraph of paragraph 2, amend to read: " The tax and/or collection period may be changed for the entire due date the amount of the tax and/or fee or part thereof (hereinafter referred to as the amount of arrears), with interest on the amount of arrears, unless otherwise provided for by this chapter. "; in), add the following: " 3-1. A person applying for a change in the period of payment of a tax and/or a fee (hereinafter referred to as the person concerned) shall be entitled, at the same time as the application for deferments or installments for the payment of the tax and/or the fee, to apply for Investment tax credit. When considering the application of the person concerned to grant him a delay or installments on the payment of a tax and/or a fee and an application for an investment tax credit, the authority empowered to make decisions about Changes in the payment terms of taxes and fees, may propose to the person specified in this chapter other conditions for the granting of deferments or installments for the payment of tax and/or tax collection and investment tax credits, which are taken on agreement with the person concerned. "; g) in paragraph 5 of the word" The authorities referred to in article 63 of this Code may be secured in accordance with article 73 of this Code, or subject to the availability of surety in accordance with article 74 of this Code, "may be replaced by the words" The decision of the authorities referred to in article 63 of this Code is secured by the property in accordance with article 73 of the present Code or surety in accordance with article 74 of this Code; , to read: " The provisions of this chapter are also applicable to Delays or fines. "; (e) paragraph 8, after the words" and the fee "to be supplemented by the words" as well as penalties and fines "; , add the following: " 9. This chapter does not apply to tax agents. "; 18) in article 62: (a) the name to add" and fee "; b) in paragraph 1: paragraph 1 should read: " 1. The period of payment of the tax and/or collection shall not be changed if, with respect to the person concerned: "; to add the following sentence to subparagraph 4: " 4) within the three years preceding the day of the application by that person. A change in the period of payment of a tax and/or a fee by the authority referred to in article 63 of this Code has been ordered to terminate the earlier deferments, installments or investment tax credit due to the breach of the terms appropriate tax and/or fee schedule changes. "; in) in the paragraph In the first paragraph of paragraph 2, the words "at the time of the decision to change the period of payment of the tax" should be deleted; the words "cannot" be replaced by the words "tax and (or) collection cannot"; 19) in article 63: (a) in paragraph 1: Replace "3 and 4" with "3, 4, 6 and 7"; , subparagraph 2, after the word "person", add the words "(except as provided for in paragraph 7 of this paragraph)" after the word "provided" with the words "subparagraph 7 of this paragraph and"; add the following to sub-paragraphs 6 and 7: " 6) on the income tax of natural persons to be paid by individuals who are not individual entrepreneurs, in terms of income, where tax is not retained by tax agents,-tax authorities of these persons. The decision to change the payment terms of the tax from these revenues is made in the amount of credits to the budgets of the constituent entities of the Russian Federation and local budgets, in coordination with the financial authorities of the respective constituent entities of the Russian Federation and municipal entities; 7) on the income tax of the organizations at the tax rate established for crediting the specified tax in the budgets of the constituent entities of the Russian Federation, and regional taxes on the decision to change the payment terms of these taxes, in the form of an investment tax credit, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Control and supervision in the field of taxes and duties "shall be replaced by the words" authorized bodies referred to in paragraph 1 of this Article "; 20) in article 64: (a) in the first paragraph of paragraph 1, the word" taxpayer " should be deleted; (b) Paragraph 2 should read: " 2. Postponement or payment of the tax may be granted to the person concerned whose financial position is not sufficient to pay the tax within a fixed period of time, but there are reasonable grounds to believe that the payment of the tax may be made. The person will be subject to such a tax within the period of time to which the deferments or installments are granted, provided at least one of the following grounds: 1) causing damage to the person as a result of a natural disaster, a technological disaster or other force majeure; 2) Non-provision (untimely provision) of budget appropriations and/or limits of budgetary obligations to the person concerned and (or) untimely (untimely) the limit of financing of expenses to the person concerned- The recipient of the budget in an amount sufficient for the timely execution of the tax obligation by the person, as well as a non-payment (late transfer) to the individual concerned from the budget sufficient for timely payment the discharge by that person of the obligation to pay the tax, money, including payment for services rendered by the person (works, delivered goods) for public, municipal needs; (3) the risk of insolvency (bankruptcy) of the person concerned in the case of a one-time payment of tax; 4) the property status of a natural person (without taking into account the property which, under Russian law, cannot be recovered) excludes the possibility of a one-time payment. tax; 5) production and/or sale of goods, works or the services of the person concerned is seasonal; 6) where there are grounds for granting a stay or payment of taxes due on the movement of goods across the customs border of the Russian Federation, of the Russian Federation. "; c) to supplement paragraph 2-1 as follows: " 2-1. If there are grounds referred to in paragraphs 1, 3 to 6 of paragraph 2 of this article, the deferred or deferred payment of the tax may be granted to the organization for an amount not exceeding the value of its net assets, to a person not exceeding The value of his property, except for the property to which the legislation of the Russian Federation is unable to recover. "; , in paragraph 3, the words" may be provided "with the words" may be " provided by "; d), paragraph 5 should be redrafted to read: " 5. The application for deferments or payment of the tax by the person concerned shall be submitted by the person concerned to the competent authority. A copy of the said statement within five days from the date of its submission to the authorized body shall be forwarded by the person concerned to the tax authority at the place of incorporation. The following documents are attached to the application for deferments or payment of the tax: 1) the tax authority's reference to the person's place of account for taxes, fees, penalties and fines; 2) the certificate of the tax authority on the person's place of account, containing a list of all bank accounts opened to the designated person; 3) of the bank's monthly cash turnover certificate for each month of the preceding submission of the application Six months in the accounts of that person in the banks, as well as the availability of his billing documents, placed in an appropriate file of unpaid settlement documents, or their absence in this file; 4) bank certificates of cash balances in all accounts of that person in banks; 5) a list of counterparties- (a) The need for specification of timetables for the implementation of recommendations; other grounds of obligation); 6) obligation of this person, which provides for a period of change in the period of payment of the tax, compliance with the conditions under which the decision to grant deferments or installments, as well as the schedule for payment of the arrears; 7) documents, confirming the existence of a change in the period of payment of the tax referred to in paragraph 5-1 of this Article. "; e) to supplement paragraphs 5-1 to 5-3 as follows: " 5-1. The application for a deferments or payment of tax on the basis referred to in paragraph 2 (1) of this article shall be accompanied by an opinion on the occurrence of an attack against the person concerned of the circumstances of the force majeure, which are the basis for the application of this declaration, as well as an act of assessing the damage suffered by the person as a result of these circumstances drawn up by the executive (public authority, local authorities) or civil defence, civil defence and civil defence organizations Emergency situations. A document of the financial authority and (or) shall be attached to the application for deferments or payment by the beneficiary of the budget on the basis referred to in paragraph 2 (2) of this article. The Chief Executive of the Budget, which contains information on the amount of the budgetary appropriations and/or the limits of the budgetary commitments not made available (not in time) to the person concerned, and (or) the amount of the limit Costs not reported (untimely) This person is sufficient for the timely discharge of his duty to pay the tax. To the application for deferments or payment of the tax on the basis referred to in paragraph 2, subparagraph 2, of this article, to the person concerned, who is not listed (not temporarily listed) cash from the budget A recipient document is attached to the budget for the payment of the tax, including the services provided by the person (performed works, delivered goods) for the state, municipal needs. which contains information about the amount of cash that is not are listed (not temporarily listed) to this person from the budget in an amount sufficient for the timely execution of the tax obligation, or a document of the state, municipal customer containing information on the amount of the money, which is not listed (not temporarily listed) to that person in an amount sufficient for the timely discharge of the duty to pay the tax, to the payment of services rendered by such a person (performed works, delivered goods) to the public, Municipal needs. The existence of the basis referred to in paragraph 2 (3) of this article shall be determined by the analysis of the financial state of the economic entity conducted by the federal executive authority responsible for control and oversight in the field of taxes and duties, in accordance with the methodology approved by the federal executive authority empowered to exercise public policy and regulatory functions in the field of Insolvency (bankruptcy) and financial rehabilitation. To the application for a deferments or payment of tax on the basis of paragraph 2 (4) of this article, information shall be provided on the movable and immovable property of the natural person (excluding property, which, in accordance with the legislation of the Russian Federation, cannot be punished. The application for a deferments or payment of tax on the basis referred to in paragraph 2 (5) of this article shall be accompanied by a document drawn up by the interested person confirming that the total income from The realization of goods (works, services) of such person's share of his income from the branches and activities included in the list of industries and activities approved by the Government of the Russian Federation is not less than 50 interest. 5-2. In an application for deferments or payment of tax payment, the person concerned shall be bound to pay interest accrued on the amount of arrears under this chapter. 5-3. At the request of the authorized body, the person concerned shall submit documents on the property which may be the subject of bail or surety. "; , in paragraph 6: in the first paragraph of the paragraph," In accordance with article 63 of this Code, delete the words "one month" to read "30 days"; add a paragraph to read as follows: " Decision on the granting of deferments or payment installments be adopted by the authorized body within the time limit set by the first paragraph of the report. this paragraph, in agreement with the financial authorities, in accordance with article 63 of this Code. "; (c), paragraph 7, to be void; and) paragraph 4, paragraph 8, shall be declared void; c) paragraph In paragraph 9, paragraph 12 should be supplemented with the words ", foams and fines"; , paragraph 13, after the word "law", insert the words "of the Russian Federation"; 21) in article 67: (a) In paragraph 2 (1), replace "30 per cent" with "100 per cent"; (b) In paragraph 4: the first addition to the sentence reading: "In the said statement, the organization is bound to pay interest on arrears under this chapter."; (Spconsumed by Federal Law of 23.07.2013) N 248-FZ) (Unused-Federal Law of 23.07.2013 N 248-FZ) in) in paragraph 5 of the word "one month" to read "30 days"; g) Paragraph 6 of the first paragraph should be supplemented with the following sentence: " If an investment tax credit is granted on bail Property, contract for collateral in the manner provided for in article 73 of this Code. "; 22) in article 68: (a) in paragraph 2, the word" taxpayer " delete; b) in the first paragraph of paragraph 4 of the word "The taxpayer should" be replaced by the words " in the case provided for in paragraph 3 this article, the person concerned must "; c) in paragraph 5: in the first paragraph of the word" taxpayer or payer ", replace the words" to the person concerned "; in the second paragraph of the words" those persons " should be replaced In the words "interested person"; g), in paragraph 6, the words "tax payer or payer" should be replaced by the words "the person concerned"; , add the following: " 10. The interest required by this chapter and subject to payment by the person concerned shall be recovered in the case of violation of the deadline for payment of interest, as provided for in article 176-1 of this Code. "; (23) In article 69: (a) in paragraph 1, the word "written" should be deleted; (b) in paragraph 4 of paragraph 4, the words "10 calendar days" should be replaced with the words "eight days"; , paragraph 6, amend to read: " 6. A claim for payment of the tax may be submitted to the head of the organization (its legal or authorized representative) or to an individual (his or her legal or authorized representative) in person under receipt, by registered mail, or transmitted electronically via telecommunication links. In the event that the specified request is sent by registered mail, it shall be deemed to have been received after six days from the date of the delivery of the registered letter. The formats and procedures for sending the taxpayer an electronic tax on telecommunications channels are established by the federal executive authority responsible for monitoring and control of the telecommunications industry. taxes and fees. "; 24) in article 73, paragraph 1, of the words" In the event of changes in the time required to pay taxes and duties "should be replaced by the words" In the cases provided for in this Code, "; 25) in article 75: (a) In paragraph 3: the first addition to the words ", if not otherwise is provided for in Chapter 26-1 of this Code "; first sentence of the second paragraph, amend to read:" There is no penalty on the sum of the arrears which the taxpayer could not repay because of the tax authority's decision The seizure of the taxpayer's property or by a court order was issued interim measures of protection in the form of the suspension of transactions on the taxpayer's accounts in the bank, the seizure of the money or the property of the taxpayer. "; (b) Paragraph 8, paragraph 2, should be supplemented with the words " submitted by the taxpayer (tax collector, tax agent) "; 26) in article 76: (a) the first paragraph of paragraph 1 should be supplemented by the words" and article 101, paragraph 10, of the present Code "; (b) editions: " 5. The bank is obliged to inform the tax authorities electronically about the balances of the taxpayer's money-the organization in bank accounts, the transactions on which are suspended, no later than the day following the day of receipt of the tax decision. On the suspension of transactions on the accounts of the taxpayer, the organization in the bank. The formats of the bank's account of the information about the balances of the money held in the bank accounts of the bank, as well as the procedure for issuing the above-mentioned communication by the bank are approved by the Central Bank of the Russian Federation. in agreement with the federal executive authority responsible for the control and supervision of taxes and duties. "; , paragraph 7, add the following paragraph: " In the case of a decision on the The suspension of transactions on the accounts of the taxpayer-the organization in the bank has changed the name of the taxpayer-the organization and (or) details of the account of the taxpayer-the organization in the bank, the operations on which are suspended on this decision of the tax authority, the said decision is subject to execution by the bank also in relation of the taxpayer-the organization that changed its name and account transactions with modified props. "; g) paragraph 3 of paragraph 9, add the following sentence:" Reporting of cash balances in the accounts Taxpayers in the bank are sent by the bank electronically in the installed format no later than the day following the day of receipt of the tax authority request. "; d) 9-1, amend to read: " 9-1. The suspension of transactions on the accounts of the taxpayer is cancelled in the cases referred to in paragraphs 3, 7 to 9 of this article and in article 101, paragraph 10, of this Code, as well as on the grounds provided for by other federal laws. In the event that the suspension of transactions on the accounts of the taxpayer is carried out on the grounds stipulated by other federal laws, the tax authority's decision to lift the suspension of such transactions is granted by the tax authority. operations are not required. "; e) in paragraph 9-2: to add a new paragraph second to the following: " In case of an improper tax authority's decision to suspend accounts of the taxpayer-organization in the bank by the amount of the moneys on which The decision of the tax authority has been in effect, and interest shall be calculated on interest payable to the taxpayer for each calendar day, starting from the date of the bank's receipt of the decision to suspend transactions on the taxpayer's accounts until the day that the bank had decided to cancel the suspension of transactions on the taxpayer's account. "; the second paragraph is considered to be a third paragraph and to be supplemented after the words" in force in the days "by the words" wrongful suspension " { \cs6\f1\cf6\lang1024 } Accounts { \cs6\f1\cf6\lang1024 } { \b } accounts Paragraph 12 should read: " 12. If there is a decision to suspend transactions on the accounts of the taxpayer-organization in the bank, as well as on the accounts of the persons referred to in paragraph 11 of this Article, the bank shall not be entitled to open the account to these persons and these persons. "; 27) Paragraph 13 Article 77 should be supplemented with the following paragraph: "The Tax (Customs) Authority notifies the taxpayer of the reversal of the decision to seize property within five days of the date of the decision."; 28) in article 78: (a) in paragraph 3: second sentence of the second paragraph, delete; paragraph 3 should be declared void; b) to add "unless otherwise provided by this Code"; 29) in article 80: (a) in paragraph 1: paragraph 1 after the word "to add to the statement" or to a statement made in electronic form and transmitted by means of telecommunication links with the use of electronic digital signature "; paragraph 3, after the word" declaration ", to be supplemented by the words" or A statement made in electronic form and transmitted through telecommunication channels Electronic signature, "; paragraph 4, after the word" statement ", add" or a statement made in electronic form and transmitted by means of electronic communication of the digital signature, "; b) in paragraph 2: the paragraph first supplemented by the words", in the part of the activity whose implementation entails the use of special tax regimes or the property used to carry out such an exercise. activities "; paragraph 3 after the word" approve " In the words "the federal executive authority responsible for the control and supervision of taxes and duties, in agreement with"; in paragraph 4: the first paragraph after the word "transmitted" should be supplemented with the words " in electronic format type "; paragraph number one shall be declared void; g) in paragraph 5: first sentence of the third paragraph, after the words" mentioned in the tax declaration (calculation), "should be supplemented with the words" including with the application of digital signature when presenting a tax declaration (calculation) in electronic form, "; to add the following paragraph: " When submitting a tax declaration (calculation), a copy of the document confirming the credentials of the representative to sign the tax declaration (calculation), may be submitted electronically by telecommunication links. "; d) in paragraph 7: the first paragraph should read: " 7. The forms and procedures for completing the forms of tax declarations (calculations), as well as the formats and presentation of tax declarations (calculations) in electronic form, are approved by the federal executive authority responsible for control and supervision of the in the area of taxes and duties, in agreement with the Ministry of Finance of the Russian Federation. "; the second paragraph is lost; in the third paragraph," Ministry of Finance of the Russian Federation "should be replaced with the words" Federal executive authority responsible for monitoring and supervising Tax and fee areas, "; 30) in article 83: a) in paragraph 1: In the first paragraph, replace the word "belonging" with the word "belonging"; the second sentence should read: " Organizations which have separate units located in the territory The Russian Federation shall be registered in the tax authorities at the place where each of its separate units are located. "; , in the third paragraph, replace the words" accounting for "with the words" accounting for tax authorities "; (b) Paragraphs 3 and 4 should read " 3. Pause on taking into account in the tax authorities of the Russian organization where the organization is located, the location of its branch, representation, foreign not-for-profit non-governmental organization at its place of activity in the territory The Russian Federation, through secession, and the individual entrepreneor in his place of residence is carried out on the basis of information contained in the Single State Register of Legal Persons, Single State Register, respectively. individual entrepreneurs. 4. The tax authorities of the Russian organization are taken to account by the tax authorities of the Russian organization at the location of its separate divisions (except for the branch, representation), on the basis of the reports submitted (s) submitted by the tax authorities. The organization is organized in accordance with article 23, paragraph 2, of the present Code. Pause for accounting (deregisolating) in the tax authorities of a foreign organization at the place where it carried out activities in the territory of the Russian Federation through separate units is carried out on the basis of a statement of production taking into account (deregderegation) of such an organization, unless otherwise provided in paragraph 3 of this article. The application for registration is submitted by a foreign organization to the tax body within 30 calendar days of the start of its activity in the territory of the Russian Federation. When applying to register (deregaccounted for), the foreign organization, at the same time, shall submit to the tax authority the documents required to register it (deregaccounted) in the tax authority and the list by the Ministry of Finance of the Russian Federation. In the event that several separate units of the organization are located in the same municipality, cities of federal importance to Moscow and St. Petersburg in the territories of different tax authorities, production The organization may be taken into account by the tax authority at the location of one of its separate units defined by the organization alone. The information on the selection of the tax authority indicates in the notification submitted by the Russian organization to the tax authority at its location, the foreign organization, to the tax authority it has chosen. "; in) in In the first sentence of paragraph 5 of paragraph 5, replace the word "owned" by "belonging"; g) to add to paragraph 5-1 as follows: " 5-1. The rules set out in paragraph 5 of this article shall also apply to immovable property and vehicles in State or municipal ownership and belonging to the property of the organizations (including those of in accordance with the concession agreement) to which these organizations are entitled to own, use and dispose of or the right of ownership and use. "; (d) in paragraph 7 of the words" Article 85 "shall be replaced by the words" in paragraphs 1 to 6 and 8 85 "; (e), add the words" (deregulate them) and take into account the particulars of taxpayers "; 31) in article 84: (a) paragraphs 1 to 5 should read: " 1. The registration of organizations and individuals on the basis of the tax authorities of the organizations and individuals on the grounds provided for in this Code, as well as the modification of the information about them in the tax authorities, shall be carried out in accordance with the procedure established by the Ministry. OF THE PRESIDENT OF THE RUSSIAN FEDERATION When physical persons are taken into account, they also include their personal data: surname, name, patronymic; date and place of birth; floor; location data of a passport or other document certifying the identity of the taxpayer; data on citizenship. 2. The tax authority is obliged to register a natural person on the basis of a declaration by that individual within five days of receipt of the application by the tax authority and to issue a certificate of registration for the same period of time. in the tax authority (unless the certificate was previously issued) or a notice of the submission to the tax authority. The [ [ Tax Authority]] is obliged to perform a registration of the Russian organization at the location of its separate division (excluding branch, representation) within five days from the date of receipt of the communication from the organization in in accordance with article 23, paragraph 2, of the Code; of the Russian organization, at the place of its branch, representative office, foreign not-for-profit non-governmental organization in the territory of the Russian Federation THE RUSSIAN FEDERATION The State Register of Legal Persons, a Foreign Organization at the place where it carried out activities in the territory of the Russian Federation through another separate unit, within five days from the date of receipt of the application for the production of all the necessary documents and, in the same time period, to be given to the Russian organization, the foreign organization, respectively the notification of the registration in the tax authority, the certificate of registration in the tax authority. The [ [ Tax Authority]], which carried out a registration of the newly created Russian organization or individual entrepreneor, is obliged to issue a certificate of registration to the Russian organization in the tax authority, individually. The employer-the certificate of registration in the tax authority (if the previously mentioned certificate was not issued) and the notification of the registration in the tax authority confirming the registration of the physical person in the tax authority as an individual entrepreneor. The Tax Authority is obliged to register, deregestates an organization, a natural person at the location of its real estate and (or) vehicles, as well as notaries engaged in private practice, and lawyers at their place of residence within five days from the date of receipt of the information reported by the authorities referred to in article 85 of this Code. The tax authority shall, at the same time, issue or send by registered registered mail to the persons concerned the certificate of registration in the tax authority and (or) the notification of the registration (notice of deregderegation) in the tax authority. The tax authority is required to register (deregregister) the organization and the individual on other grounds covered by this Code within five days of receipt of the relevant statement or information, the authorities referred to in article 85 of this Code and the same time to give notice of the registration (notice of withdrawal) in the tax authority. 3. Changes in the details of Russian organizations, the offices of foreign not-for-profit non-governmental organizations in the territory of the Russian Federation or individual entrepreneurs shall be considered by the tax authority accordingly OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the individual entrepreneor on the basis of The information contained in the Single State Register of Legal Persons, the Single State Register of Individual Entrepreneurs, respectively. Changes in the details of the separate units (except for branches and representative offices) of Russian organizations are subject to the tax authorities ' consideration of the location of such separate units on the basis of reports, Submitted by the Russian organization in accordance with article 23, paragraph 2, of the present Code. Changes in details of foreign organizations (including branches, offices, other separate units, with the exception of the offices referred to in the first paragraph of this paragraph) are subject to tax administration The location of the designated separate units, on the basis of a declaration by a foreign organization in a form prescribed by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. At the same time, a foreign organization submits documents that are necessary for the consideration of such information in the tax authority and whose list is approved by the Ministry of Finance of the Russian Federation. Changes in information about individuals who are not individual entrepreneurs, as well as notaries engaged in private practice, and lawyers are subject to the tax authority at their place of residence on the basis of information, reported by the authorities referred to in article 85 of this Code. 4. In the event of a change in the location of the organization, the location of the separate unit of the organization, the place of residence of the individual, the withdrawal is effected by the tax authority, in which the organization, the individual was taken into account. At the same time, the tax authority deregates from the point of view: Russian organization at its location (location of branch office, representative office), foreign not-for-profit non-governmental organization at the place of implementation activities in the territory of the Russian Federation, through secession, of an individual as an individual entrepreneor at his place of residence, on the basis of information contained in the Single State Register of Legal Persons, respectively, Single State Register of Individual Entrepreneurs; Russian organization, by location of another separate unit, within five days of receipt of the communication submitted by the Russian organization in accordance with article 23, paragraph 2, of the present Code; A foreign organization at the place of activity in the territory of the Russian Federation, through a separate detachment, within five days from the date of receipt of the relevant declaration, unless otherwise provided in this paragraph; notary who is engaged in private practice, counsel, a natural person who is not an individual entrepreneor, within five days from the date of receipt of the fact of registration reported pursuant to article 85 of this Code by the bodies conducting the registration of individuals in accordance with Article 85 of this Code. their place of residence. Pause on the account of the organization, the physical person in the tax authority at the new location of its location, the location of the separate unit of the organization, the place of residence of a natural person is carried out on the basis of documents, The information received from the tax authority, respectively, still remains the location of the organization, the location of the separate unit of the organization (the place of residence of the individual). The withdrawal from the tax authority of an individual can also be effected by that tax authority when it receives relevant information on the registration of that individual in another tax authority at his or her place of residence. 5. In cases of termination of the activity of the Russian organization in liquidation, as a result of reorganization, in other cases established by federal laws, termination of the activity of a natural person as an individual entrepreneer removal of them from The register is based on the information contained in the Single State Register of Legal Persons, the Single State Register of Individual Entrepreneurs. In the event of termination of activities by the Russian organization through a branch or office (closure of a branch or representation), a foreign non-profit non-governmental organization of activities in the Russian Federation The Federation, through the separation of the Russian organization by the tax authority at the location of the branch (representative office), a foreign organization by the tax authority at the place of activity in the territory of the Russian Federation This office is based on the information contained in the The Single State Register of Legal Persons, but not before the end of the field tax inspection in the event of its conduct. In case of termination of activity (closure) of another separate unit of the Russian organization (foreign organization), withdrawal from the organization by the tax authority at the location of this separate unit is carried out on the basis of a communication received by the tax authority of the Russian organization in accordance with article 23, paragraph 2, of the present Code (declarations by a foreign organization) within 10 days of receipt of the communication (s), but not Previously, the end of the organization's retreats in the event of its conduct. In cases of termination of the powers of a notary public engaged in private practice, the withdrawal of the lawyer's withdrawal from consideration shall be performed by the tax authority on the basis of information reported by the authorities referred to in article 85 of the present Code. "; b) to supplement paragraph 5-1 as follows: " 5-1. Statement of the registration (deregregistration) in the tax authority on the grounds provided for in this Code, notice of the choice of the tax authority to register the organization at the location of one of its separate units may be submitted to the tax authority in person or through a representative, by mail by registered mail or transmitted electronically via telecommunications channels. If the application (notification) is submitted to a tax authority electronically, it must be certified by the electronic digital signature of the person submitting the application (notification) or its representative. Forms and formats of applications for recording (deregusions) in tax authorities on the basis of this Code, notice of the choice of a tax authority to register an organization at the location of one of the its separate units, submitted to the tax authorities on paper or electronic form, as well as the procedure for filling out the forms of applications, notifications are approved by the federal executive authority responsible for monitoring and The Conference of the States Members of the At the request of the organization or individual, including an individual entrepreneu, the tax authority may be sent to the applicant a certificate of registration in the tax authority and the (or) notification of the production The tax authority (notification of withdrawal from the tax authority) electronically, certified by the digital signature of the signatory, via telecommunication links. Forms and formats of the specified request, documents confirming the production (deregation) of the tax authority, the order of filling the paper request and the order of the specified documents by the tax authority to the applicant are approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The procedure for the submission of statements, notifications and requests to the tax authority in electronic form is approved by the Ministry of Finance of the Russian Federation. "; , in paragraph 10, the words" take into account " should be replaced by In the words "to be taken into account"; 32) in article 85: (a) in the name of "taxpayers" should be replaced with "organizations and individuals"; (b) paragraph 3 should read: " 3. The authorities responsible for the registration (s) of the physical persons at their place of residence (place of residence), the registration of the civil status of natural persons are obliged to report the facts of the registration of the physical person at the place of residence, respectively, (taking into account) the place of residence of a foreign worker, the fact of the birth and death of individuals in the tax authorities at their place of residence within 10 days after the date of registration (taking into account, taking account of) Persons or days of civil registration of natural persons. "; in) Paragraph 4 should be supplemented by the words "as well as annually by 1 January of the current year"; , paragraph 5, amend to read: " 5. The tutelage and guardianship authorities are obliged to report the establishment of the guardianship, trusteeship and management of property in respect of the owners (owners) of the property, including the transfer of the child who owns it (the owner). Property, foster care, as well as subsequent changes related to the said tutelage, guardianship, administration of property, to the tax authorities at the place of his/her stay within 10 days from the day of the decision. "; (d) Paragraph 9 is supplemented with the following paragraph: " Organ, The authorized register of the branches and representative offices of international organizations and foreign non-profit non-governmental organizations is obliged to inform the tax authority at the place of his or her finding of the corresponding application in the said Registry (changes to the registry) within 10 days from the date of the particulars (changes) in the specified registry. "; e) (Spaced by Federal Law dated 02.05.2015 N 113-FZ) , item 10, amend to read: " 10. The forms and formats of the information submitted on paper or electronically to the tax authorities provided for in this article, as well as the procedure for filling the forms, are approved by the federal executive authority responsible for monitoring and supervision in the area of taxes and fees. "; (s) to supplement paragraph 11 with the following: " 11. The authorities referred to in paragraphs 3, 4, 8, 9 to 1 and 9 to 2 of this article shall submit relevant information to the tax authorities electronically. The procedure for submitting information to tax authorities electronically is determined by the agreement of the cooperative parties. "; 33) in article 86: a) in paragraph 1: in the second paragraph of the word" on paper or " delete; in paragraph 4 of the word "Format of the communication", replace "Forms and formats of messages"; b) in paragraph 3: the first after the word "Form" should be added with the word "(formats)"; to be added to the paragraph , to read: " Presentation formats by banks electronically Information on requests for tax authorities is approved by the Central Bank of the Russian Federation in consultation with the federal executive authority responsible for monitoring and supervision of taxes and duties. "; 34) in paragraph 4 Art. 89: paragraph 2 is supplemented with the words ", unless otherwise provided by this article"; add the following paragraph: " In case of a revised tax declaration by the taxpayer, the corresponding field tax audit is checked for the period which contains the revised tax declaration. "; 35) in article 93: (a), paragraphs 1 and 2, amend to read: " 1. The official of the tax authority conducting the tax review shall have the right to request the documents necessary for the examination of the person under review. A request for documents may be submitted to the manager (legal or authorized representative) of the organization or person (his or her legal or authorized representative) personally under receipt or electronically telecommunication links. If it is not possible to transmit the submission request in these ways, 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. 2. The Claimed documents may be submitted to the tax authority either in person or through a representative, by post by registered mail or transmitted electronically through telecommunications channels. Paper view is produced in the form of copies authenticated by the verifiable face. It is not permitted to require the notary to certify copies of documents submitted to the tax authority (official), unless otherwise provided by the legislation of the Russian Federation. In the event that the documents sought from the taxpayer are made electronically according to established formats, the taxpayer is entitled to send them to the tax authority electronically via telecommunications channels. The procedure for the submission of documents and the procedure for the submission of documents at the request of a tax authority in electronic form on telecommunications channels is established by the federal executive authority, Commissioner for Monitoring and Oversight of Taxes and Fees. If necessary, the tax authority has the right to read the original documents. "; b) in the first paragraph of paragraph 3, the word" delivery "should be replaced with the word" receipt "; ", other tax control activities"; 36) in article 93-1: (a) in the first paragraph of paragraph 3, the word "written" delete; b of documents (information) shall be made subject to the provisions of the paragraph 1 of article 93 of this Code. "; ), in the third paragraph of paragraph 5, the words" paragraph 2 "shall be replaced by the words" paragraphs 2 and 5 "; 37) in addition to article 100, paragraph 3-1, reading: " 3-1. The act of the tax audit shall be accompanied by documents confirming the facts of violations of the legislation on taxes and fees identified in the course of the inspection. In so doing, the documents obtained from the person subject to verification are not attached to the verification act. Documents containing information not to be disclosed by the tax authority, which constitute the bank, tax or other secret of third parties protected by law, as well as personal data of individuals, are enclosed in the form of a certified tax authority "; 38) in Article 101: a) in paragraph 1 of the word" and other materials of the tax check, in the course of which "shall be replaced by the words", other tax verification materials and additional tax control activities during which "; (b) Paragraph 2, second paragraph, add the following sentence "The person subject to the tax review shall be entitled, pending the decision of paragraph 7 of this article, to acquaint himself with all the materials of the case, including materials of additional tax control activities."; (c) first paragraph 9, add the following sentence: " In the event that a decision cannot be delivered, it is sent to the taxpayer by mail by registered mail and shall be deemed to have been received six days from the date of dispatch. in the second paragraph of paragraph 10 of the sentence "to cancel the interim measures of protection and, up to the above period," to replace the words "to take a decision on the lifting of the interim measures or the decision to replace the interim measures of protection in the cases referred to in this paragraph and paragraph 11 of this article" The following sentence: "The decision to abolish (replace) interim measures takes effect from the day of its issuance."; d) in paragraph 12 of the word " bank guarantee of the bank with an investment rating of rating agency included in OF THE PRESIDENT OF THE RUSSIAN FEDERATION The words "the existing bank guarantee of the bank included in the list of banks that meet the established requirements for the adoption of bank guarantees for tax purposes, provided for in article 176-1, paragraph 4, of this Code"; e) in Paragraph 13: the words "the decision to prosecute for the commission of a tax offence or a decision not to prosecute for the commission of a tax offence, and a copy" should be deleted, after the word "cancellation" of interim measures "to be supplemented by words" within five days after the date "; add a paragraph to read as follows: " In the case of a copy of the decision by registered mail, the decision is deemed to be received after six days from the date of the registered letter. "; 39) in Article 101-4: (a) Paragraph 1 should read: " 1. In the event of a finding of evidence of violations of the legislation on taxes and charges for which this Code is established (with the exception of tax offences, the detection of which is dealt with in the order of the Article 101 of this Code), the official of the tax authority within 10 days from the date of the detection of the said violation shall be drawn up in the prescribed form, signed by that official and by the person who has committed such an act. violation. The refusal of a person who has committed a breach of the legislation on taxes and fees shall sign the act in this act. "; (b) in paragraph 2, the words" sanctions for tax offence "should be replaced by the words" tax penalties "; (c) Paragraph 8, first paragraph, should be supplemented by the words "within the time limit provided for in paragraph 6 of this article"; , paragraph 10, shall be supplemented by the words "in the manner prescribed by article 69 of this Code and within the time limit prescribed by article 70, paragraph 2, of the Code". of this Code "; (d) in paragraph 13 of the word" "to replace the words" the legislation of the Russian Federation on administrative "; 40) in the first paragraph of article 105, paragraph 3, of the words" executive legislation of the Russian Federation ", to read "Russian law on enforcement proceedings"; (41) Article 116 should read as follows: " Article 116. { \b Violation of the order } { \b } { \b } { \b } The violation by the taxpayer established by this Code of the time limit for filing an application for registration in the tax authority on the grounds provided for in this Code results in the collection of a fine of 10 thousand rubles. 2. The activity of an organization or an individual entrepreneor without a registration in a tax authority on the grounds provided for in this Code results in the recovery of a fine of 10 per cent of the income received in the For the specified time as a result of such activities, but not less than 40,000 roubles. "; 42) Article 117 to declare void; 43) Article 119 should read as follows: " Article 119. Non-submission of tax declaration Non-tax taxpayer under tax law and tax returns to tax authority by place of account results in a fine of 5 The percentage of the unpaid tax amount (overpayment) on the basis of this declaration for each full or partial month from the date fixed for its submission, but not more than 30 per cent of the amount specified and at least 1000 roubles. "; 44) add the following article 119-1: " Article 119-1. { \b Violation of the } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } results in a fine of 200 roubles. "; 45) in article 120: (a) in the second paragraph of paragraph 1, the word" five "should be replaced by" 10 "; (b) in the second paragraph of paragraph 2, the word" fifteenth "should be replaced by" thirty "; in) in paragraph 3: in the second word "ten" replace by "twenty", word "fifteen" to read "forty"; third after the words "accounting registers", add "or tax accounting" after "accounting" after "accounting" tax register registers "; 46) Article 123: (a) in the first paragraph of the first word" Unauthorized non-enumeration (incomplete transfer) "should be replaced by" Unauthorized non-retention and (or) non-retention and (or) ) within the time limit set by this Code "; b) The second after the word "to be" added to "hold and (or)"; 47) in article 125: (a) the name should be supplemented with the words "or for which the tax authority has taken interim measures of protection in the form of a pledge"; (b) Paragraph 1 should be supplemented by the words "or in respect of which the tax authority has taken interim measures of protection in the form of a pledge"; (in), in the second paragraph of "10 thousand roubles", replace the words "30 thousand roubles"; 48) in article 126: In the second paragraph of paragraph 1, replace the words "50 roubles" with the words "200 rubles"; (b) In the second paragraph of paragraph 2, the word "five" to read "10"; 49) in paragraph 2, paragraph 2 of article 129, replace the words "one thousand roubles" with the words "5,000 roubles"; 50) in article 129-1: (a) In the second paragraph of paragraph 1, the words "1,000 roubles" would be replaced by the words "5,000 roubles"; (b) in the second paragraph of paragraph 2, the words "5,000 roubles" should be replaced by the words "20,000 rubles"; and 51), in the second paragraph of article 134, the words "10 thousand roubles" should be replaced by "10 thousand roubles" In the second section of the article, the words "20,000 rubles" Replace the words "20 thousand roubles"; 53) (Spil-off-Federal Law of 02.07.2013. N 153-FZ) Article 2 Amend Part Two of the Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4564; N 53, st. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; N 52, sect. 5138; 2003, N 1, est. 2, 6, 10; N 21, st. 1958; N 23 2174; N 28, st. 2874, 2879, 2886; N 46, st. 4443; N 50, sect. 4849; 2004, N 15, sect. 1342; N 27, est. 2711, 2713, 2715; N 31, est. 3219, 3231; N 34, st. 3518, 3524, 3525, 3527; N 35, sect. 3607; N 45, sect. 4377; N 49, sect. 4840; 2005, N 1, article 9, 29, 30, 38; N 23, 100. 2201; N 24, est. 2312; N 25, 100. 2427; N 27, est. 2707, 2710, 2717; N 30, st. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; N 43, sect. 4350; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 1065; N 12, est. 1233; N 23, st. 2380, 2382; N 27, sect. 2881; N 30, est. 3295; N 31, st. 3433, 3436, 3443, 3450, 3452; N 43, sect. 4412; N 45, sect. 4628, 4630; N 50, stop. 5279, 5286; N 52, sect. 5498; 2007, N 1, st. 7, 20, 31; N 13, st. 1465; N 21, sect. 2461; N 22, st. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5416, 5417, 5432; N 46, 100. 5553; N 49, sect. 6045, 6071; N 50, sect. 6237; 2008, N 18, sect. 1942; N 26, st. 3022; N 27, est. 3126; N 30, est. 3577, 3591, 3598, 3611, 3614, 3616; N 42, sect. 4697; N 48, st. 5500, 5504, 5519; N 49, sect. 5723; N 52, 6218, 6227, 6237; 2009, N 1, st. 21, 22; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3625, 3639, 3641; N 30, 3735, 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731, 5732, 5733, 5737; N 51, est. 6155; N 52, sect. 6444, 6450, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 21, est. 2524; N 23, st. 2797; N 25, est. 3070; Russian newspaper, 2010, 7 July) the following changes: 1) Article 144 to declare invalid; (2) in the first paragraph of article 149, paragraph 5, of the word "at the place of their registration as a taxpayer" to read " In paragraph 9-1 of Article 165 of the word "tax accounting", replace the word "accounting"; 4) in article 169: (a), paragraph 1 should be supplemented with the following paragraph: " Invoice can be drawn up and is on paper and (or) electronically. The invoices are issued electronically by mutual agreement of the parties to the transaction and, where the parties have compatible equipment and facilities to receive and process these invoices, in accordance with the established formats and ";"; b) in paragraph 5: , in subparagraph 1, replace the word "verbatim" by "compilation"; add the following: "6-1) the name of the currency;"; in paragraph 5-1: In subparagraph 1, replace the word "discharge" with the word "drafting"; to supplement subparagraph 4-1 as follows: "4-1) the name of the currency;"; g), add paragraph 6 with the following paragraph: " Invoice written in electronic form shall be signed electronically digital signature of the head of the organization or other persons authorized to do so by an order (other status document) in the organization or power of attorney on behalf of the organization, the individual entrepreneor in accordance with the law of the Russian Federation. "; (d), paragraph 8, to set out the following editions: " 8. The format and order of the invoice, the form and order of the register of invoices, purchase books and sales books are established by the Government of the Russian Federation. "; e) to supplement paragraph 9 of the following Content: " 9. The procedure for issuing and receiving invoices in electronic form on telecommunications links with the use of electronic digital signature is established by the Ministry of Finance of the Russian Federation. Invoice formats, records of invoices received and invoiced, purchases and sales books are electronically approved by the federal executive authority responsible for tax control and supervision, and ";"; 5) Article 174 should be added to paragraph 7, reading: " 7. Foreign organizations that have several separate units on the territory of the Russian Federation independently choose the unit, where they will submit tax returns and pay the tax in the tax office In the case of the Russian Federation, the Ministry of Foreign Affairs of the Russian Federation Foreign organizations shall notify the tax authorities in writing of their choice at the place where their separate units are located in the territory of the Russian Federation. "; 6) in article 187-1, paragraph 3, the words" placing on tax accounting " Replace the word "accounting"; 7) in article 198: (a) in paragraph 3, the word "shall" be replaced by the word "shall"; (b) in the first paragraph of paragraph 7, the word "registration" should be replaced by the word "registration" in the paragraph First paragraph 7-1 replace the word "registration" with the word "records"; g) in In paragraph 9, the word "shall" be replaced by the word "shall"; 8) the first paragraph of article 204, paragraph 5, after the word "units", should be supplemented by the words "in which they are"; The following table of contents: " 48-1) the borrower's income (of the borrower's legal successor) in the form of the amount of the debt under the credit agreement, the accrued interest and the penalty imposed by the court, the penalty paid by the creditor, the beneficiary's beneficiary Insurance indeminium concluded by the borrower for insurance policies in the event of The borrower's death or disability, as well as by the borrower of the property insurance contracts, which is the borrower's liability (bond), within the amount of the borrower's debt (credit) debt, The accrued interest and the penalty imposed by the court, penalties; "; (10) paragraph 4 of article 218, after the words" on the basis of ", add the words" of the tax declaration and "; 11), add 220 to supplement paragraph 4 with the following: " 4. In the event that a tax agent received an application to the tax agent in accordance with paragraph 1, subparagraph 2 (2) of this article, the tax agent wrongfully held the tax without taking into account this property tax deduction, the amount of the excess of retention after receipt of the tax application shall be surrendered to the taxpayer in the manner prescribed by Article 231 of this Code. "; 12) in paragraph 5 of article 220-1 "by means of a written declaration by the taxpayer" "The taxpayer", the word "they" should be deleted; 13) in article 226, paragraph 7: (a), the first paragraph after the word "shall" be supplemented by the words "to the budget"; (b) paragraph 2, after the word "tax", should be supplemented by the words "to the budget"; (14) Article 228, paragraph 5, shall be declared void; 15) in the first paragraph of article 229, paragraph 3, of the words "and (or) termination of the payments referred to in article 228 of this Code" and the words "or such payments", delete; 16) Article 230, paragraphs 1 and 2, should read: " 1. Tax agents take account of the income received from them by individuals in the tax period, provided to individuals of tax deductions, calculated and retention taxes in tax registers. The forms of tax register registers and the order of their analysis of tax records, primary accounting records are developed by the tax agent on their own, and must contain information to identify them of the taxpayer, the type of income paid to the taxpayer and the tax deductions granted in accordance with the codes approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and fees, the date of payment, the status of the taxpayer, the date of retention, and Transfer of the tax to the Russian Federation's budget system, the details of the corresponding payment document. 2. Tax agents shall submit to the tax authority, at the place of their account, information on the income of individuals of the expired tax period and the amounts of accrued, withheld and transferred to the budget system of the Russian Federation for this tax period (a) The number of taxes not later than 1 April of the year following the tax period, in the form, formats and in the manner approved by the federal executive authority responsible for monitoring and oversight of taxes and duties. "; 17) In article 231: (a), paragraph 1 should be amended to read: " 1. Excessive tax deduct from the taxpayer's income is to be returned by the tax agent on the basis of a written statement of the taxpayer. The Tax Agent is required to inform the taxpayer of any undue withholding of tax and amount of excessive withholding tax within 10 days of the discovery of such a fact. The taxpayer's return to the taxpayer's tax surplus is made by the tax agent with the amount of this tax to be transferred to the budget system of the Russian Federation for the forthcoming payments as indicated The taxpayer and other taxpayers, whose income tax agent proceeds to deduct such tax, within three months from the tax agent's receipt of the taxpayer's corresponding statement. The taxpayer's return to the excess of the withholding tax is made by the tax agent in non-cash form by transferring the money to the taxpayer's account at the bank specified in his statement. If a refund of the withholding tax is paid by the tax agent, in violation of the period set by the third paragraph of this paragraph, the tax agent is an excess of the withholding tax that has not been returned The tax payer is charged with interest payable to the taxpayer for each calendar day of violation of the return. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation in effect on the days of the return violation. If the tax amount to be transferred by the tax agent to the budget system of the Russian Federation is not sufficient to carry out the return of the withholding tax and listed in the budget system of the Russian Federation The tax agent shall, within 10 days from the date of submission of the relevant application by the tax payer, send the tax agent to the tax authority on the place of his/her return to the tax agent. the amount of the tax retained. The tax amount is returned to the tax agent of the Russian Federation's budget system by the tax authority in accordance with the procedure established by article 78 of this Code. Together with a statement to return the excess of the withholding tax and listed in the budget system of the Russian Federation, the tax agent submits to the tax authority a statement from the tax register for the corresponding tax period OF THE PRESIDENT OF THE RUSSIAN FEDERATION Before returning from the budget system of the Russian Federation to the tax agent the tax agent listed in the budget system of the Russian Federation, the tax agent has the right to return to the tax agent This is the amount of the tax from its own funds. If there is no tax agent, the taxpayer has the right to apply to the tax authority on the return of the tax agent listed in the Russian budget system, which was previously withheld from him and listed in the Russian budget system, at the same time as the tax agent the submission of the tax declaration at the end of the tax period. "; b) to supplement paragraph 1-1 as follows: " 1-1. The refund of the tax amount to the taxpayer in connection with the calculation of the tax period according to the acquired status of the tax resident of the Russian Federation is made by the tax authority, in which it was placed on account by the tax authority (a), (b) (c), (c), (c), (c), (c), (c), (c), (c), (c) and (e). Article 78 of this Code. "; , paragraph 3, recognize (18) Paragraph 2 of Article 254, paragraph 2, after the words "as well as the repair", add the words ", modernization, reconstruction, technical re-equipment, partial liquidation"; 19) in the first paragraph of article 1 256 words "20,000 roubles" to replace the words "40,000 rubles"; 20) in the first paragraph of article 257, paragraph 1, of the words "20,000 rubles" to replace the words "40,000 rubles"; 21) in article 261: (a) in paragraph 1: paragraph third after the words "(including inventory audits)" to be supplemented with the words ", including costs related to with the construction (drilling) and (or) removal (s) of boreholes (excluding the depreciable property) "; , in the fifth paragraph, the word" compensation "would be replaced by the word" expenses "; b) in paragraph 4 of paragraph 2 to replace the words "for a period of five years" with the words "within two years"; , paragraph 3, that the words "oil and gas" should be replaced by "oil and gas" in the first paragraph of paragraph (4); which is no more effective; (e) in paragraph 6 of the word ", including the State" paragraph 1 (1) of article 264 (1) should read: "(1) the amount of taxes and fees, customs duties and taxes, and insurance contributions to the Pension Fund of the Russian Federation." Insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance for temporary disability and maternity, to the Federal Compulsory Medical Insurance Fund and the territorial funds compulsory health insurance for compulsory medical care of the Russian Federation, except those listed in article 270 of this Code; "; 23) in article 269: (a) in paragraph 1: paragraph 4 should be completed In the words "Unless otherwise specified in paragraph 1-1 of this article"; , in the fifth paragraph of the words "For the purpose of this paragraph", replace the words "For the purpose of this article"; b) with the following paragraph 1-1, to read: " 1-1. In the absence of debt owed to Russian organizations issued in the same quarter under comparable conditions, as well as at the taxpayer's choice, the limit of interest recognized by the expenditure (including interest and accrual The obligations expressed in conditional currency units under a fixed currency exchange rate are accepted: from 1 January to 31 December 2010, inclusive, equal interest rate established by the agreement of the parties, but not exceeding the refinancing rate of the Central Bank The Russian Federation, which has increased by 1.8 times, on the issuance of a debt liability in roubles and equal to 15 per cent in foreign currency debt, unless otherwise provided by this paragraph; from 1 January 2011 to 31 December 2012-equal to the interest rate established by the agreement of the parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation, increased by 1.8 times, in the discharge of the debt obligation in rubles and equal Refinancing of the Central Bank of the Russian Federation The ratio of 0.8 is for foreign currency debt. With respect to the costs of interest on debts incurred prior to 1 November 2009, in the absence of debt owed to Russian organizations issued in the same quarter on comparable terms and on the basis of a choice of the taxpayer is the limit of interest recognized by the expenditure (including interest and the sum of the liabilities expressed in conditional cash units under the agreed currency exchange rate), from 1 January to 30 June 2010 inclusive at equal rate of refinancing The Central Bank of the Russian Federation, increased by twice, on the issuance of a debt obligation in roubles and equal to 15 per cent in foreign currency debt. "; 24), article 270, paragraph 35, to be repealed; 25) in article 271: (a), paragraph 4, subparagraph 4, after the words "the value of which are expressed in foreign currency" with the words "(except for advances)"; b) (Uexpo-Federal Law dated 29.12.2014 N 465 (F)) 26) article 272, paragraph 7, subparagraph 7, after the words "the value of which are expressed in foreign currency" with the words "(except advances)"; 27) class="doclink "href=" ?docbody= &prevDoc= 102140502&backlink=1 & &nd=102365723" target="contents "title=" "> dated 29.12.2014. N 465-FZ) 28) in article 275-1: (a) Part 7, as follows: " Taxpayers, whose employees represent at least 25% of the working population The relevant settlement, which includes the structural units for the operation of the housing stock, as well as the facilities referred to in parts three and four of this article, is entitled to adopt for tax purposes Actual expenditures on the contents of these facilities. "; (b) Part eight and ninth invalidated; 29) in article 276: (a) paragraph 4, paragraph 4, shall be declared void; b) to supplement paragraph 4-1 as follows: " 4-1. Losses received during the period of the trustee from the use of the property entrusted to the trust are not recognized as the loss of the founder (beneficiary) of the tax compliance with this Chapter. "; 30) Article 283, paragraph 1, should be added to the following paragraph: " The provision of this paragraph does not apply to the taxpayer's income tax period at 0 per cent. "; 31) in article 286, paragraph 3, of the phrase" The average of three million roubles for each quarter was "not more than 10 million roubles per quarter per quarter"; 32) in article 287: (a) in the second paragraph of paragraph 2 of the word " within three days after the day (c) "Replace" with "not later than the day following payment (s)"; b) in the first paragraph of paragraph 4, the words "within 10 days from the day of payment of income" shall be replaced by the words "no later than the day after the date of payment"; (33) Article 290, paragraph 3, should read: " 3. Not included in the bank's income of a positive revaluation of foreign currency received in payment of bank charter capital, as well as insurance payments received under the death and disability insurance contracts Bank borrower, insurance payments received under the property insurance contracts, which is the security of the borrower's liabilities (bond), within the amount of the borrower's outstanding (credit) debt, accrued interest, and by a court of penalties, penalties paid by the bank at the expense of "The Ministry of Finance of the Russian Federation" shall be replaced by the words "the Federal Executive, the Commissioner for Control and Oversight of Taxes and Supervision of the Russian Federation". In paragraph 7 of article 310, the words "in the currency of the Russian Federation" shall be replaced by the words "in the currency of the Russian Federation in the manner provided for in article 287, paragraphs 2 and 4, of the present Code"; 36) in article 325: a) in paragraph 1: paragraph seventh to add the word "(auction)"; in the eighth paragraph of the word "relating to the procedure for participation in the competition" to read "for the purpose of obtaining a licence"; , in the ninth word "competition", replace the words "the competition" by the word "competition" (Auction) ", the word" competition "to be replaced by" auctioning ", the words" performed by the taxpayer associated with the procedure of participation in the competition "replaced by the words" made for the purchase of a licence ", the words" five years "were replaced by the words" "for two years", for "licenses" to be replaced by words "carried out for the purpose of acquisition of a licence"; b) in paragraph 7 of paragraph 2 of the word ", including public authorities", delete; in), add the following addition to paragraph 6: " 6. In accordance with the legislation of the Russian Federation, the right to use the subsurface area (plots) to a third person for the development of natural resources actually carried out by the tax payer-the former owner Licenses, shall be taken into account in accordance with the procedure established by this article. In case the transfer (transfer) of the right to use the site (subsoil) takes place in connection with the reorganization of the organization, the cost accounting is carried out in accordance with Article 252, paragraph 2-1 of this Code. "; 37) Article 333-8, paragraph 1, to be supplemented by the words "recognized by the object of taxation in accordance with article 333 to 9 of this Code"; 38), paragraphs 20 and 21, paragraph 1, 333-28 to recognize lapse; 39) paragraph 78 1. 333-33, amend to read: " 78) for extradition Permits: for transboundary movement of hazardous waste-200,000 rubles; for the transboundary movement of ozone-depleting substances and their products-100,000 rubles; to import into the Russian territory Poisons-200,000 roubles; "; 40) in article 343: (a) the second sentence of paragraph 2 after the word" payment "should be supplemented by the words" to the budget "; (b) paragraph 3, after the word" payment ", add the words" to the budget "; 41) in paragraph 2 of article 346-3, the words "paragraph 2 of paragraph 2" should read "paragraph 2"; 42) in paragraph 5 of article 346-9, the words "paragraph 2, subparagraph 2" should be replaced by the words "paragraph 2"; 43), paragraph 3 of article 346-10, paragraph 3, to be deleted; 44) in the first paragraph of article 346-13, paragraph 2 Second paragraph 2, replace by the words "paragraph 2"; 45) in article 346-40: (a) in paragraph 1: Paragraph 1, after the words "sales tax authorities", insert the words "in which it is recorded,"; paragraph second after The words "tax authorities" should be supplemented with the words "in which it is recorded"; (b) Paragraph (2) should be declared invalid; 46) in paragraph 1 of article 363: (a) the first paragraph after the word "taxpayers" should be supplemented by the words "to the budget"; b) in the second paragraph of the word "(advance payment on tax)" delete; in), add the following paragraph: "Tax due to taxpayers who are individuals cannot be fixed before 1 November of the year following the tax period."; 47) in Article 363-1: a) in paragraph 1: in a paragraph the first word ", unless otherwise provided by this article," delete; paragraph 2 to declare invalid; b), paragraph (2) shall be declared void; in paragraph 3: paragraph first after the word "Taxpayers" to supplement the words "the organizations,"; paragraph 2 to declare invalid; g) in paragraph 4 delete; 48) second sentence of paragraph 2 of article 370, paragraph 2 delete; 49) Article 371 after the word "taxpayer" to supplement In the words "budget"; 50), paragraph 2 of article 391 paragraph 6, should be supplemented with the following sentence: " At the same time, the deadline for submission of documents confirming the right to reduce the tax base could not be set at the latest on 1 February the year following the tax period. "; 51) in article 396: (a) in paragraph 3 of the word" (the amount of the advance payment on the tax) " should be deleted; (b) paragraph 4 should be declared void; paragraph 5 after "to be supplemented by" with the words " by organizations or individual entrepreneurs, "; , paragraph 15, after the word" shall "be supplemented with the words" by corporate taxpayers or individuals who are individual entrepreneurs "; 52) In article 397: a) in paragraph 1: in the second paragraph of the word "(advance payment of taxes)" delete; add the following paragraph: that are individual entrepreneurs, cannot be set previously on 1 November of the year following the tax period. "; b) paragraph 2 after" taxpayers "to be supplemented with the words" (organizations or individual entrepreneurs) "; in paragraph 3) after the word "shall be paid" with the words "by the taxpayer or by individuals who are individual entrepreneurs,"; g) in the first paragraph of paragraph 4, the words "and the advance payment of the tax" should be deleted; 53) article 398: (a) in paragraph 1: in the first paragraph, if not is not provided for by this article, " delete; paragraph 2, shall be declared void; b) paragraph (2) shall be declared null and void; in paragraph 2, paragraph 3, paragraph 3, shall be declared null and void; g) in paragraph 4 of the paragraph "(calculations)" to be deleted. Article 3 (Spconsumed by the Federal Law 04.10.2014) N 284-FZ) Article 4 In Part 2 of Article 20 of the Federal Law of 5 August 2000 N 118-FZ " On Introduction to Part 2 of the Tax Code of the Russian Federation and amendments to some legislative acts of the Russian Federation on taxes. 3341; 2001, N 13, Art. 1147; 2003, N 50, sect. 4849; 2005, N 30, sect. 3116) the words "in the order established by the Government of the Russian Federation" to be replaced by "tax authorities in a similar manner to the order established by article 59 of the Tax Code of the Russian Federation". Article 5 Article 46, paragraph 2, of the Russian Federation Budget Code (1998, N 31, art. 3823; 2000, N 32, sect. 3339; 2005, N 52, sect. 5572; 2007, N 18, sect. 2117; 2009, N 30, sect. (3739) Replace the words "articles 116, 117 and 118" with the words "articles 116, 118 and 119-1". Article 6 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1; 2003, N 27, sect. 2700; N 50, sect. 4847; 2004, N 34, sect. 3529, 3533; N 44, sect. 4,266; 2005, N 1, est. 40; N 19 1752; N 27, sect. 2719; 2006, N 1, est. 10; N 18, sect. 1907; No. 19, sect. 2066; N 31, st. 3420; N 45, sect. 4634, 4641; N 52, sect. 5498; 2007, N 16, st. 1825; N 26, est. 3089; N 31, st. 4015; 2008, N 49, sect. 5745; N 52, 6235, 6236; 2009, N 7, st. 777; N 23, st. 2759, 2776; N 29, st. 3597; 2010, N 1, sect. 1; N 19, est. 2291; N 25, est. 3070; N 27, sect. 3416) The following changes: 1) to be supplemented with article 19.7-6, as follows: " Article 19.7-6. Illegal denial of access by the tax authority's official to the tax authority's inspection of tax payer premises, which is subject to a tax check Illegal Denial of Access, and Illegal obstruction of access by the official of the tax authority conducting the tax audit in accordance with the laws of the Russian Federation on taxes and fees, inspection of production, storage, commercial and other premises, and territories used by the taxpayer to extract income or Taxation-related objects- entails an administrative fine for officials in the amount of ten thousand roubles. "; (2) Part 1 of Article 23.5 after the figures" 15.2 "to be supplemented with figures", 19.7-6 ". Article 7 Paragraph 5 of article 12, paragraph 5, of the Federal Law of 18 July 2006 N 109-FZ on migration accounting OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3285), amend to read: " (5) sending information to the territorial tax authorities on the registration of a foreign citizen at the place of residence, as well as on the registration (deregestations) of a foreign worker by place of residence. ". Article 8 1. To establish that it is uncollectable to recover the arrears, the amounts outstanding as at 1 January 2010 for entities that meet the attributes of an invalid legal person established by the Federal Law "On the State Registration of Legal Persons and Individual Entrepreneurs", dated August 8, 2001, "On State Registration of Legal Persons and Individual Entrepreneurs", in the case of insolvency (bankruptcy) The bailiff has issued a ruling on the termination of the enforcement proceedings in view of the impossibility of collecting the said arrears, the debts on penalties and fines. 2. The decision to recognize the arrears specified in this article, the arrears of foams and fines to be uncollectable and write off shall be taken by the tax authority at the place where the organization is located (the Customs authority to which it is made available (counted). In the light of the above, the Committee is of the view that in the context of 3. List of documents subject to a decision on the recognition of the arrears in the present article, outstanding penalties and fines to be uncollectable and write-off, and the write-off procedure is approved by the federal executive authority Authorities authorized to carry out duties of control and supervision in the sphere of taxes and duties, and the federal executive authority authorized in the field of customs affairs (in terms of the arrears and penalties incurred in respect of fines and penalties). OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 9 1. To be recognized as having lost force: 1) Article 1, paragraph 103, of the Federal Act of 9 July 1999 N 154-FZ " On amendments and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3487); 2) Article 1, paragraph 2, of the Federal Law of 29 December 2000 N 166-FZ "On amendments and additions to Part Two" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18); 3) Article 1 of the Federal Law of December 29, 2001 N 187-FZ " On introducing amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 346-10 of the Tax Code of the Russian Federation; OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2174) under article 346-40 of the Tax Code of the Russian Federation; 5), paragraph 24, and article 62, paragraph 29 (a), of the Federal Law 6) Article 1 of the Federal Law of November 29, 2004, No. 141-FZ "On amendments to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 49, sect. (4840) Paragraph 1 of article 398, paragraph 1, of the Tax Code of the Russian Federation; 7), article 1, paragraph 1, of the Federal Act of 22 July "Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the Recognition of Certain Provisions of the Laws of the Russian Federation on Taxes and Collections" (Collection of Legislation) Russian Federation, 2005, 3130); 8) paragraph 4 of article 1, paragraph 5, of Federal Act No. 131-FZ of 20 October 2005 on amending Chapter 28 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4350); 9) paragraph 9 of Article 1 of Article 1 of the Federal Law of 13 March 2006 N 39-FZ " On introducing changes to chapters 26-1 and 26-3 of part OF THE PRESIDENT OF THE RUSSIAN FEDERATION also recognizing that individual acts (provisions of acts) are no more effective. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1233); 10) paragraph 42, paragraph 8, paragraph 8, paragraph 8, paragraph 17, paragraph 17, paragraph 57, article 1, paragraph 90, and article 2, paragraph 17, of Federal Law dated July 27, 2006, N 137-FZ "On introducing changes to Part One and Part Two of the Tax Code of the Russian Federation and in certain legislative acts of the Russian Federation in connection with the implementation of measures to improve" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436); 11) paragraphs sixteenth to nineteenth paragraph 4 of article 1, and paragraph 3 of article 2, paragraph 17, of the Federal Act of 30 December 2006 The amendments to Part One and Part Two of the Tax Code of the Russian Federation and in certain legislative acts of the Russian Federation (Assembly of Laws of the Russian Federation, 2007, N 1, Art. (31); 12) Article 1, paragraph 5, of the Federal Law of 22 July 2008, No. 155-FZ " On Amending the Second Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3611); 13) Part 8 of Article 9 of the Federal Law of November 26, 2008 N 224FZ " On introducing changes to Part Two, Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5519). 2. Admit invalid since 1 January 2011: 1) Article 1, paragraph 14, of the Federal Law of 6 August 2001 N 110-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation Federation, 2001, N 33, Art. 3413) in paragraphs 3 and 5 of Article 261 of the Tax Code of the Russian Federation; 2) paragraph 8 of paragraph 8 and paragraph 82 of article 1, paragraph 82 of the Federal Law dated May 29, 2002 N 57-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain pieces of legislation of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 3) Article 1 of the Federal Law of November 29, 2004 N 141-FZ "On amendments to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 49, sect. 4840) under article 396, paragraph 4, paragraph 2 and paragraph 2 of article 398, paragraph 3, of the Tax Code of the Russian Federation; 4), paragraphs 9 to 11, paragraph 25, and article 1, paragraph 26, of article 1 of the Federal Law dated June 6, 2005 N 58-FZ " On introducing changes to the second Tax Code of the Russian Federation and some other legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2312); 5) paragraphs 5th, 6th and 8th paragraph 5 of Article 1 of Federal Law of October 20, 2005 N 131-FZ " On introducing changes to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4350); 6) Article 1, paragraph 2, of the Federal Law of 3 November 2006 N 178-FZ "On amendments to Article 398 of Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 46,30); 7) Paragraph 3 of Article 2, paragraph 3 of the Federal Act of 30 December 2006, No. 268-FZ "On introducing amendments to Part One and Part Two of the Tax Code of the Russian Federation and in separate" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 31); 8) paragraphs 21 and 22 of Article 1 of the Federal Law of 22 July 2008, No. 155-FZ " On amendments to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3611); 9) article 4, paragraph 11 (b), of the Federal Law of 28 November 2009, No. 283-FZ " Concerning amendments to the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5733); 10) paragraphs 25 and 26 of article 2, paragraph 7, of Federal Law of 27 December 2009 N 374-FZ " Part one and chapter 25-3 of Part Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation, as well as the invalidation of the Federal Act on fees for the issuance of licences for Implementation of activities related to ethyl alcohol production and trafficking, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6450). Article 10 1. This Federal Law shall enter into force at the expiration of one month from the date of its official publication, with the exception of the provisions for which the present article establishes a different date of entry into force. 2. Subparagraph (e) of article 1, paragraph 26, paragraphs 11, 16, 17, 19, 20, subparagraphs "B" and "d" of paragraph 21, paragraph 24, subparagraph (a) of paragraph 25, paragraphs 26, 28, 29, 30, 31, 32, 35, 38, subparagraph (b), paragraph (b), second subparagraph (a), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (d), (b), (d), (b), (d) 50, 51, 52, second subparagraph (a), article 2, paragraph 53, and article 3 of this Federal Law shall enter into force on 1 January 2011. 3. The paragraph of article 1, paragraph 33, second subparagraph (a), of this Federal Act shall enter into force on 1 January 2012. 4. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of this Federal Act), the compilation and invoicing of invoices, the maintenance of the records of invoices received and invoiced, the books and sales books are subject to the requirements of the day of entry into force of the entry into force Federal law. 5. The provisions of article 217, paragraph 48-1, article 254, paragraph 2, article 264, paragraph 1, article 264, paragraph 4, article 271, paragraph 4, and article 272, paragraph 4, paragraph 7, article 273, paragraph 2, article 290, paragraph 3, of article 290 (3) The Internal Revenue Code of the Russian Federation (in the version of this Federal Law) extends to legal relations that have arisen since 1 January 2010. 6. The registration authorities referred to in article 85, paragraph 3, of the Tax Code of the Russian Federation (as amended by the present Federal Law) The civil status of natural persons is entitled to submit the information to the tax authorities on paper before 1 January 2013. 7. The provisions of article 59, paragraph 4, of the Tax Code of the Russian Federation (in the wording of this Federal Law) apply also to tax amounts, Collection, penalties and fines that have been written off from taxpayers ' accounts, tax payers, tax agents, but not listed by banks in the Russian Federation's budget system until the day of the entry into force of this Federal Law. 8. The provisions of article 93, paragraph 5, of the Tax Code of the Russian Federation (as amended by the present Federal Law) shall apply to documents, submitted to the tax authorities after 1 January 2011. 9. The provisions of article 269, paragraphs 1 and 1, of the Tax Code of the Russian Federation (in the wording of this Federal Law) apply to expenses as a percentage of debt obligations implemented since 1 January 2010. 10. The provisions of article 261, paragraph 4, paragraph 4, of article 325, paragraph 9 (part of the time frame for the recognition of expenses) of the Tax Code of the Russian Federation The Federation (in the wording of this Federal Law) applies to expenditure on natural resources development after 1 January 2011. 11. Tax checks and other tax control measures (including those related to tax audits) not completed prior to the date of entry into force of this Federal Law shall be held in the order in force until the day of entry into force of this Federal Law Federal law. The processing of the results of these tax audits and other activities of the tax control is carried out in the order in force until the day of the entry into force of this Federal Law. 12. Tax penalties for violations of tax laws and taxes, which were issued prior to the date of the entry into force of this Federal Act, are charged in the order in force prior to the day of entry into force of this Federal Act. Federal law. 13. In cases where part one of the first Tax Code of the Russian Federation (in the wording of this Federal Law) sets a softer liability for a tax offence or other violation of the legislation on taxes and charges than was established prior to the day of the entry into force of this Federal Law, the corresponding offence committed before the day of entry into force of the present Federal Act. Part 1 of the First Tax Code of the Russian Federation (as amended by this Federal Law). Recovery of previously applied tax penalties for this offence from the date of the entry into force of this Federal Law may be made only in part not exceeding the maximum amount of the sanctions envisaged for such an offence Part 1 of the First Tax Code of the Russian Federation (as amended by this Federal Law). 14. The normative legal acts of the Government of the Russian Federation and the federal executive authorities, adopted prior to the date of entry into force of this Federal Act, shall be in force until they are declared null and void. OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 27 July 2010 N 229-FZ