RUSSIAN FEDERATION FEDERAL LAW About the changes to the first and second Tax Code of the Russian Federation and some other legislative Acts of the Russian Federation The Federation, as well as the recognition of the separate provisions of the legislative acts of the Russian Federation , adopted by the State Duma on 2 July 2013 approved by the Federation Council on July 10, 2013 year (In revision Federal Law of 02.04.2014. N 52-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, 5026; 2002, N 1, st. 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; 2008, N 26, est. 3022; N 30, est. 3616; N 48, st. 5519; 2009, N 29, stop. 3632; N 30, stop. 3739; N 48, sect. 5711, 5733; N 51, est. 6155; 2010, N 1, sect. 4; N 31, est. 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. 5752; N 48, est. 6247; N 49, sect. 6420; 2011, N 1, st. 16; N 27, est. 3873; N 30, st. 4575, 4593; N 47, st. 6611; N 49, sect. 7014, 7070; 2012, N 14, st. 1545; N 27, est. 3588; N 31, st. 4333; 2013, N 9, sect. 872; N 19, est. 2321, 2331; N 23, 100. The following changes: 1) in article 1, paragraph 4, the words "the tax laws of the constituent entities of the Russian Federation" should be replaced by "the laws of the subjects of the Russian Federation on taxes"; 2) in article 4, paragraph 2, of the words " to carry out the functions of "to replace the words" control and supervision of taxes "; (3) paragraph 1 of Article 5, paragraph 1, amend to read: " Laws on taxes and charges specified in Paragraphs (3) and (4) of this Article may enter into force in time expressly provided for by these "; but not earlier than the date of their official publication."; 4) in article 23, paragraph 2: (a), subparagraph 2, after the word "Russian", add " organizations (except in the case of participation in economic partnerships and "; b), paragraph 4, shall be declared void; 5), article 31, paragraph 4, should read: " 4. Forms and formats of documents provided for in this Code and used by the tax authorities in exercising their power in respect of the laws on taxes and fees, documents necessary for the provision of electronic goods Document management in the relations governed by the legislation on taxes and fees, as well as the manner in which documents are completed and the direction and receipt of such documents on paper or electronically The communication channels are approved by the federal executive branch, The Commissioner for Control and Oversight of Taxes and Fees, unless the authority to approve them is vested in the other federal executive body. Documents used by tax authorities in exercising their authority in relations governed by tax legislation may be transferred by the tax authority to the person to whom they are addressed, or to his or her representative Directly under receipt, sent by mail by registered mail or transmitted electronically via telecommunications links via the electronic workflow operator, if the order of their transmission is not expressly provided for in this Code. Persons who are obliged by this Code to submit a tax declaration (calculation) in electronic form, the documents are transmitted by the tax authority electronically through the operator's telecommunication links electronic workflow. In cases where a document is sent by the tax authority by post by registered mail, the date of receipt is considered to be the sixth day since the date of dispatch of the registered letter. "; 6) in article 32, paragraph 1: a) in subparagraph 10: in the first word "and the fines" should be replaced by ", fines, interest and certificate of performance of duties for payment of taxes, fees, penalties, fines,"; paragraph 2 should read: " Help about Status of tax calculations, fees, penalties, fines, interest (sent) to the designated person (s) for five days, a certificate of the duty to pay taxes, fees, penalties, fines, and interest, within ten days from the date of entry into the tax authority of the relevant request; " b) in subparagraph 10-1 of the word "and members of this group" to be deleted; in) in subparagraph 11: in the first paragraph after the word "taxpayer," add the words " the responsible member of the consolidated group ", the words" penalties and fines "should be replaced by" penalties, fines, interest ", of the words "(tax payer, tax agent)" to be replaced with the words "(the responsible participant of the consolidated group of taxpayers, the tax payer, the tax agent)"; in the second paragraph of the word "Form and formats" should be replaced with the words "The procedure for joint reconciliation of taxes, fees, penalties, fines, interest, form and format", amend the words "penalties and fines" to read "penalties, fines, interest"; g) to add the following: " 14) to provide users with statements from the Unified State of the registry of taxpayers. "; 7) in article 46: (a) in paragraph 2: to add a new paragraph to the second reading: " Form and procedure for sending a tax authority to a bank for disposal and transfer of funds from the accounts of the taxpayer (tax agent)-the organization or individual entrepreneor, as well as the instructions of the tax authority to transfer the electronic money of the taxpayer (tax agent)- organization or individual entrepreneor in the Russian budget system The Federation is established on paper by the federal executive authority responsible for monitoring and oversight in the area of taxes and duties. The formats of these instructions are approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, in agreement with the Central Bank of the Russian Federation. "; second paragraph, read as paragraph Third; b) to supplement paragraph 4-1 as follows: " 4-1. Activity of the tax authority to write off and transfer money from the accounts of the taxpayer (tax agent)-the organization or sole proprio, as well as the instructions of the tax authority for the transfer of electronic money The tax agent (tax agent)-the organization or individual entrepreneor into the Russian Federation's budget system is suspended: on the decision of the tax authority to suspend the relevant order by a tax authority under article 64, paragraph 6 of this Code; , when proceeds from the bailiff's bailout order (electronic money) of the taxpayer (tax agent)-an organization or an individual Businessmen in banks; upon the decision of a higher tax authority in the cases provided for by this Code. The action of the tax authority's instructions to write off and transfer money from the accounts of the taxpayer (tax agent)-an organization or an individual entrepreneor, as well as the instructions of the tax authority for translation of electronic The funds of the taxpayer (tax agent)-an organization or an individual entrepreneur in the budgetary system of the Russian Federation-are renewed by the decision of the tax authority to cancel the suspension of the corresponding order. The tax authorities decide to withdraw non-executed (or partially) instructions for writing off and transferring money from the taxpayer (tax agent) accounts-organizations or individual entrepreneurs or instructions for the transfer of electronic money of taxpayers (tax agents)-organizations or individual entrepreneurs to the budgetary system of the Russian Federation in cases: changes in the period of payment of taxes and duties, and penalties and fines in accordance with Chapter 9 of this Code; performance of duties for the payment of taxes, fees, fines, penalties under this Code, including with respect to the settlement of arrears and fines and penalties under article 78 of this Code; the cancellation of the arrears, penalties and fines, the interest set forth in chapter 9, and article 176-1 of this Code, which are deemed irrecoverable in accordance with article 59 of this Code; { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Tax { \cs6\f1\cf6\lang1024 } declaration submitted in accordance with article 81 of the present Code; in accordance with article 76, paragraphs 5 and 9, and article 86, paragraph 2, of the present Code, with a view to recovering the decision taken in accordance with paragraph 3 of this article. The form and order of the decisions of the tax authority in the bank specified in this paragraph shall be established by the federal executive authority responsible for the control and supervision of taxes and duties. The formats of these decisions are approved by the federal executive authority responsible for the control and supervision of taxes and duties, in agreement with the Central Bank of the Russian Federation. The Central Bank of the Russian Federation, in coordination with the federal executive authority authorized by the Central Bank of the Russian Federation, approves the procedure for directing the decisions of the tax authority in electronic form to the bank specified in this paragraph Control and supervision of taxes and duties. "; 8) paragraph 1 of article 48, paragraph 1, after the words" requesting payment of tax, fee, penalties, fines "to be supplemented with the words" (a tax authority of the place of residence of an individual in the case of the withdrawal of this person from the tax authority who submitted the claim for payment of the tax, Collection, penalties, fines) "; 9) to supplement paragraph 6 with the following: " 6. The tax amount is calculated in full roubles. The amount of the tax is less than 50 kopeks, and the tax amount is 50 kopecks and is rounded up to the full rouble. "; 10) in article 59: (a), paragraph 1, supplement subparagraph 4-1, as follows: " 4-1). by an executor of the decision to terminate the enforcement proceedings in connection with the failure to collect the arrears, if five years from the date of its formation, its size, together with the amount of the debt and the penalties relating to that Convention on the Rights of the The insolvency law of the Russian Federation (bankruptcy) to initiate bankruptcy proceedings; "; (b) in paragraph 2 (2), the words" subparagraphs 4 and 5 "replace the words" subparagraphs 4, 4-1 and 5 "; 11) in article 60: (a) Paragraph 1, after the words "money", add "(electronic money)"; b) paragraph 3-1 to read: " 3-1. In the absence of the application of the taxpayer within the time limit set by this Code, due to the lack of (insufficiency) of funds on the correspondent account of the bank opened in the establishment of the Central Bank of the Russian Federation, or the instructions of the tax authority within the time limit set by this Code, due to the lack of (insufficiency) of funds in the account of the taxpayer or on the correspondent account of the bank opened in the establishment of the Central Bank of the Russian Federation The Federation, the bank, is obliged to do so within the day following the expiry of the set by the present Code of the period for the execution of the order, to report the default (partial fulfillment) of the taxpayer's order to the tax authority at the location of the bank and the taxpayer, and on the non-performance (partial execution) of the order the tax authority-to the tax authority that sent the assignment and to the tax authority at the location of the bank (its separate unit). "; 12) in article 61: (a) in the first paragraph of paragraph 3-1 words" at the same time as Application for deferred or deferred payment of tax and/or fee "Replace" with the words "to apply for suspension or installments and (or)"; b) in paragraph 5 of the word "or surety in accordance with article 74 of this Code" to be replaced by ", surety or bank guarantee "; 13) in article 64: (a) in paragraph 5-3 the words" or surety "should be replaced by the words" guarantee or bank guarantee "; (b) in the first paragraph of paragraph 8 of the word" or surety "shall be replaced by the words" or surety ". "surety or bank guarantee"; in) in paragraph 12 of the word "installments" (a) In paragraph 2, subparagraph (b), paragraph 2 (b), replace the words "this subparagraph" with "those subparagraphs"; ) in the first paragraph of paragraph 6 of the first sentence to read: " The investment tax credit treaty should provide for a reduction in the payment of the relevant tax, the amount of the loan (with the tax on which (...) (...) (...) (a) The amount of the loan is not exceeding the amount of the loan period in accordance with the terms of the investment tax credit, the order and duration of the interest payment, and the amount of the loan. in the way of securing the obligation, the liability of the parties. "; 15) in article 68, paragraph 10, shall be" shall be recovered in the same manner as the recovery of interest provided for in article 176-1 of this Code "shall be replaced by the words" and after The expiry of the term of office of the request for payment shall be in the order and The time limits provided for in articles 46 to 48 of this Code "; 16) in article 69: (a) in the first paragraph of paragraph 4 of the words" the period of payment of the tax established by the law on taxes and fees, " delete, supplement the sentence , to read: "The claim for the payment of a tax to an individual shall also include information on the tax schedule fixed by the law on taxes and fees."; " or a tax authority that has been sentenced to liability for the commission of a tax offence or a decision not to prosecute for the commission of a tax offence in accordance with Article 101-4 of this Code; , paragraph 8, after the word "fines" to supplement the words ", interest provided by Chapter 9 of this Code,"; 17) in article 70: (a), in the first paragraph of paragraph 1, the words "paragraph 2 of this article" should be replaced with the words "this article" , to read: " In the case of arrears and penalties, In this case, the amount of the claim is for the amount of USD 1,000,009. Paragraph 2 of the figure "10" shall be replaced by the words "20"; (c) in paragraph 3 of the words "the requirements for payment of the fee, and penalties and fines" shall be replaced by the words "the requirements for payment of fees, penalties, fines, percentage provided for in Chapter 9 of the present Code"; (...) (...) 19) add the following article 74-1: " Article 74-1. Bank guarantee 1. In the event of a change in the terms of the duty to pay taxes and in other cases provided for in this Code, the duty to pay the tax may be secured by a bank guarantee. 2. By means of a bank guarantee, the bank (the guarantor) requires the tax authorities to fully discharge the tax-paying duty, if the latter fails to pay the due amount of the tax and the corresponding penalties in the tax administration. The obligation of the guarantor's obligation to pay the amount submitted by the tax authority in writing or electronically to the telecommunications channel of the claim for payment of that amount. 3. The bank guarantee must be provided by a bank included in the list of banks that meet the established requirements for the adoption of bank guarantees for the purpose of taxation (hereinafter referred to as the list). The list is maintained by the Ministry of Finance of the Russian Federation on the basis of information received from the Central Bank of the Russian Federation and is to be placed on the official website of the Ministry of Finance of the Russian Federation. Internet Information and Telecommunications Network. To be included in the list, the bank must satisfy the following requirements: 1) the existence of a banking licence issued by the Central Bank of the Russian Federation and the implementation of banking activities for at least 5 years; 2) the availability of the bank's own funds (capital) in the amount of at least 1 billion roubles; (3) compliance with the mandatory standards provided by the Federal Law of 10 July 2002 N 86-FZ " On the Central Bank of the Russian Federation (the Central Bank of the Russian Federation) " Six months; 4) the absence of a requirement by the Central Bank of the Russian Federation for the implementation of measures for the financial rehabilitation of the bank, pursuant to Federal Act No. 40 of 25 February 1999 on insolvency (bankruptcy) "On additional measures to strengthen the stability of the banking system up to December 31, 2014". In the event that there is evidence of a bank not included in the list, requirements or a non-conformity of the listed bank, such information shall be forwarded by the Central Bank OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. The bank guarantee must meet the following requirements: 1) the bank guarantee must be irrevocable and non-transferable; 2) the bank guarantee cannot contain an indication of the tax authority's submission to the guarantor of documents not covered by this article; 3) the period of validity of the bank guarantee shall expire not earlier than six months after the date of expiry of the fixed period for the taxpayer's duty to pay the tax, by a secured bank guarantee, unless otherwise provided for by the Code; 4) the amount to which the bank guarantee has been issued shall ensure that the guarantor is fully responsible for the payment of the tax and payment of the appropriate penalties, unless otherwise provided in this Code; (5) A bank guarantee must provide for the enforcement by the tax authority of measures to recover from the guarantor the amounts liable to be paid by the bank guarantee, in the order and time provided for by articles 46 and 47 of the present Code, in the event of failure to comply with the deadline for payment the amount of the bank guarantee sent before the expiry of the bank guarantee. 6. In case of failure or partial payment of tax within the fixed period of the taxpayer whose duty to pay the tax is guaranteed by the bank guarantee, the tax authority within five days from the date of expiry of the requirement of The payment of a tax shall send the guarantor a claim for payment of the money on the bank guarantee. 7. The bank guarantee obligation is due to be executed by the guarantor within five days from the date of receipt of the claim for payment of the sum of money under the bank guarantee. 8. The guarantor is not entitled to deny the tax authority the payment of the claim for payment of the bank guarantee (except if such a requirement is brought against the guarantor after the end of the period for which the bank guarantee has been issued). 9. The rules set out in this article shall also apply to bank guarantees which give effect to the duty to pay fees, penalties, fines. "; 20) in article 76, paragraph 12: (a) the word" bank " shall be replaced by the word "banks"; b) add the following paragraph: " Procedures for informing banks of the suspension of operations and the lifting of the suspension of transactions on the taxpayer's account-organizations and translations of its electronic transactions and on the accounts of the persons referred to in paragraph 11 of the present report Articles, shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, in agreement with the Central Bank of the Russian Federation. "; (21) in article 77: (a) The following wording: " 3. The arrest may only be used to ensure the enforcement of the duty to pay the tax, the penalty, the fine at the expense of the property of the taxpayer-not earlier by the tax authority deciding to recover the tax, penalties, fine in accordance with Article 46 of this Code and, if there is insufficient or no money in the accounts of the taxpayer, the organization or its electronic funds or, in the absence of information on the account of the taxpayer, the organization or information on the corporate electronic means of payment used for the (b) In paragraph 3-1: paragraph 1, after the word "security", add ", penalties and fines" after "fees"; in paragraph 4 Replace the words "at the expense of the persons concerned" with the words ", the penalty, the fine under article 46 of this Code and, if there is insufficient or no money in the accounts of the investment partnership, the persons who are the managers" comrades or, in the absence of information about the accounts of these persons "; in) supplement paragraph 12-1 to read: " 12-1. At the request of the taxpayer, the organization against which the seizure was decided, the tax authority is entitled to substitute the seizure of property in accordance with article 73 of the present Code. "; g) Paragraph 1 of paragraph 13 is supplemented by the words "or the conclusion of a deposit agreement in accordance with article 73 of the present Code"; 22), paragraph 14 of article 78 should be supplemented with the following paragraph: " of this article shall also apply to the setoff or return of the amount of the tax on The added value to be reimbursed by the decision of the tax authority, in the case provided for in article 176, paragraph 11-1 of this Code. "; 23) in the third paragraph of article 80, paragraph 3, the word" taxpayer "shall be replaced by the words" "an organization (an individual entrepreneor engaged in a specified period of employment)"; 24) in article 83: (a) to supplement paragraph 1 to 1 as follows: " 1-1. The management companies of closed mutual funds, which have been transferred to trust management of the immovable property of the said mutual funds, are to be registered in the tax authorities at the place where the property is located property. "; b) supplement paragraphs 4 to 3 and 4 to 4 as follows: " 4-3. The institution of the organization as a responsible party to the consolidated group of taxpayers is carried out by the tax authority, which has registered the creation contract in accordance with Article 25-3 of this Code of the consolidated group of taxpayers, within five days from the date of its registration, and within the same period of the organization is given (sent) the notification of placement on the tax authority as a responsible member of the consolidated group Taxpayers. 4-4. A record of the organization as a party to the investment comradeship of the Comrade responsible for tax accounting is performed by the tax authority to which a copy of the investment agreement is sent. associations, within five days from the date of receipt or of a communication concerning the performance of the functions of the managing comrade in accordance with article 24-1 of this Code, and within the same period of the organization shall be issued (sent) notice of the registration the tax authority as a party to the investment partnership The manager of a comrade responsible for tax accounting under the investment partnership contract. Pause on the account of the organization as a party to the investment partner-manager responsible for tax accounting is performed by the tax authority for each investment partnership contract separately. "; ) in paragraph 5, subparagraph (2), the words" place of State registration and, in the absence thereof, "delete; g) paragraph 5-1 to be supplemented with the words" as well as to immovable property constituting property " Closed Investment Funds transferred to trust Managing companies "; , paragraph 8, to declare void; 25) in article 84: (a), paragraph 2 should read: " 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 previously indicated). In the event that a person's application is sent by post by registered mail or transmitted in electronic form via telecommunication channels to the tax authority, the tax authority shall place the individual on the basis of such an application. Statements made within five days of receipt by the authorities referred to in paragraphs 3 and 8 of article 85 of the present Code, the confirmation of the information contained in that statement and, in the same time period, issues a certificate of registration to the individual. in the tax authority (unless previously indicated). 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 this Code, the Russian organization, at its branch office, 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, within five days from the date of the appropriate entry into the register, of a foreign organization at the place of its activity in the territory of the Russian Federation through another separate unit in the territory of the Russian Federation within five days from the date of receipt of the application for accounting and all necessary documents from the organization, and at the same time to give to the Russian organization, the foreign organization, respectively the notification of the registration in the tax authority, A 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 required to register (deregestate) the organization, the physical person at the location of its real estate and (or) vehicles, as well as the notary public The practice of a lawyer at their place of residence within five days from the date of receipt of the relevant information reported by the authorities referred to in article 85 of this Code. The tax authority is obliged to issue or mail by registered mail by mail: organization (physical person)-notification of registration in the tax authority confirming that the tax authority is registered in the tax authority The certificate of registration of private practice (notice of withdrawal from the tax authority) belonging to her (or) vehicles (or notification of withdrawal from the tax authority); the body (if no previously issued certificate has been issued) and (or) the notification of production In the tax authority, confirming the registration of a physical person in the tax authority as a notary public engaged in private practice (lawyer) (notice of withdrawal from 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, unless otherwise provided for in paragraph 8 of this paragraph, and within the same time period, issue a notice of registration (notice of withdrawal) in the tax authority. If it is necessary to have a foreign citizen or a stateless person allowed to work in the short term in accordance with the legislation of the Russian Federation, the tax authority is obliged to register A foreign national or stateless person in respect of whom the documents for processing the work permit have been accepted, at their place of residence within three days from the date of receipt of the relevant information from the implementing body Extradition of foreign nationals and stateless persons to work permits, and at the same time To send information on the registration of a foreign national or stateless person to the tax authority to the authority issuing the extradition to foreign nationals and persons without the nationality of work permits. "; b) in paragraph 3: paragraph 1 after the word "entrepreneurs" to supplement the words ", except for the information reported by the authorities referred to in paragraphs 3 and 8 of article 85 of this Code,"; in paragraph 3 of the word "Form" by the executive authority, the Commissioner for Control and Oversight of Taxes and " delete; in) paragraph 2, paragraph 4, of the Russian organization (including as a responsible party to the consolidated group of taxpayers), at its location, presence of its branch, representation, foreign not-for-profit non-governmental organization at the place of activity in the territory of the Russian Federation, through the office, within five days from the date of submission of relevant information in the Single State Register of Legal Persons; "; g) Paragraph In the first paragraph, after the word "accounting", add "to the tax authorities on all grounds provided for in this Code,"; (d) add to paragraphs 5 to 2 and 5 to 3 as follows: " 5-2. The withdrawal from the organization as a responsible participant of the consolidated group of taxpayers is carried out by the tax authority within five days from the date of termination of the consolidated group of taxpayers in accordance with Article 25-6 of this Code, and within the same period of the organization, a notice of withdrawal from the tax authority as a responsible party to the consolidated group of taxpayers is issued. 5-3. The withdrawal from the organization, as a contracting party to the investment comradeship of the Comrade responsible for tax accounting, shall be performed by the tax authority within five days of the receipt of the termination A contract of an investment association or termination of the performance of a manager comrade in accordance with article 24-1 of this Code, and within the same period of the organization shall be issued (sent) notice of withdrawal from the tax authority in the as a participant in the investment partnership contract of a comrade, who is responsible for tax accounting. "; (e) paragraph 8, paragraph 8, shall be declared void; 26) paragraph 3 of article 85 should read: " 3. The authorities responsible for the registration (migration register) of individuals at their place of residence (the place of residence), the registration of the civil status of natural persons, are obliged to report the facts of the registration of the natural person by the place of residence. Immigration (withdrawal from migration) from the place of residence of a foreign worker, on the extradition of a foreign national or a stateless person who is resident in migration to the place of residence, The work or the patent, the birth and death of individuals in the tax authorities 10 days after the day of registration of natural persons (placing on the migration account of a foreign worker, the day of issue to a foreign citizen or a stateless person who is registered in the migration register at the place of residence, A permit for work or a patent, removal from the migration account of a foreign worker) or a day of registration of acts of civil status of natural persons, unless otherwise specified by this paragraph. The authorities responsible for issuing work permits or patents to foreign nationals or stateless persons are required to report on the placement of foreign nationals or stateless persons on migration. which are not accounted for by the tax authorities, and for which documents are accepted for processing the work permit or patent, to the tax authorities at their location not later than the day following the date of acceptance of documents. Diplomatic missions and consular offices of the Russian Federation are required to report on the registered births and deaths of natural persons who have registered in their place of residence abroad. THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION of the said facts. "; 27) the title of article 86 should read as follows: " Article 86. The responsibilities of banks related to the implementation of tax control "; 28) in article 93, paragraph 1: (a) second and third sentences, delete; b) add the following paragraphs: " B In the case of an official of the tax authority conducting the tax check, in the taxpayer's territory the request for documents is transmitted to the head (legal or authorized representative) of the organization or physical person person (his or her legal or authorized representative) personally under The receipt. If this is not a requirement for submission of documents, it is sent in the order established by paragraph 4 of Article 31 of this Code. "; 29) in Article 93-1: a) in the second paragraph of the paragraph In the words "on appointment", replace the words "on appointment"; b) in paragraph 6: Replace the word "requested" with the words "claimed", the numbers "129-1" replaced by "126"; , add the following paragraph: " Unauthorized non-communication (untimely message) The information sought is recognized as a tax offence and incurs the liability under article 129-1 of this Code. "; 30), in the first paragraph of article 100, paragraph 6, the words" 15 days "shall be replaced by the words" one month "; 31) in article 101: (a) in the second paragraph 2 of the second sentence, amend the second sentence to read: " In the case of a person who has been subject to a tax review, the tax authority's disclosure statements to acquaint such person (his representative) with the tax audit and additional tax control materials no later than two days prior to the day of review of the tax inspection materials. "; b) paragraph 8, add the following paragraph: " If found during tax The assessment of the amount of the tax on the basis of a decision of the tax authority, the decision to prosecute the tax offence or the decision not to prosecute the tax of the offence, the amount claimed is recognized as an understatement of the tax on the date of the actual (c) To receive the taxpayer (in the event of a refund of the tax) or from the day of the decision to set off the amount of the tax declared on the refund (if the amount of the tax). "; in the sixth paragraph 15-1 should read as follows: " Copies of the decisions of the tax authority referred to in this paragraph shall be transmitted within five days from the date of the issuance of the relevant decision by the tax authority to the person in respect of whom the decision is made (s) a representative). "; 32) in article 101-4: a) in paragraph 5 of the word Replace "10 days" with the words "one month"; (b) in the first paragraph of paragraph 9, the words "violation of tax and fee legislation" should be replaced with the words "tax offence"; , paragraph 10, amend the words: " 10. On the basis of the decision to hold the person accountable for the tax offence (refusing to bring a person to account for the tax offence) by the tax authority who has issued the relevant offence, a request for payment (of the transfer) of the tax (fee), penalty and fine in the order and time limit set out in articles 60, 69 and 70 of this Code, unless otherwise provided for by this article; "; power; 33) (Spated out-Federal Law dated 02.04.2014. N 52-FZ) 34) in article 120: (a) in the first paragraph of paragraph 1, the word "organization" should be deleted; b) in the third paragraph 3 of the word "taxpayer" delete; 35) in article 126, paragraph 2: (a) In the first paragraph of the word "organizations to provide", replace the words "the person" with the word "provide" with the word "submissions" and replace the word "provide" with the word "submission"; (b) Paragraph 2 should read as follows: to recover a fine from the organization or individual entrepreneor in the amount of ten thousand rubles, from a natural person who is not an individual entrepreneor, in the amount of one thousand rubles. "; 36) Paragraph 1 of Article 129-2 The following wording: " 1. Violation of the procedure established by this Code for registration in the tax authority of a tax on gambling business or the order of recording changes in the number of tax objects-"; 37) in the first paragraph of article 137 The words "in the opinion of this person" shall be replaced by the words ", in the opinion of that person,". Article 2 Article 2 Russian Federation (Legislative Assembly of the Russian Federation) Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; N 53, sect. 5023; 2002, N 22, 100 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; N 46, st. 4443; 2004, N 27, sect. 2711; N 31, st. 3231; N 41, est. 3994; N 49, sect. 4840; 2005, N 1, article 9, 30; N 24, 100. 2312; N 27, sect. 2707; N 30, sect. 3118, 3130; N 43, sect. 4350; N 52, sect. 5581; 2006, N 12, sect. 1233; N 31, est. 3433, 3436; 2007, N 1, st. 31; N 22, est. 2563; N 23, st. 2691; N 31, sect. 4013; N 49, sect. 6071; 2008, N 27, sect. 3126; N 30, est. 3611, 3614, 3616; N 48, st. 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 21; N 29, art. 3598; N 30, sect. 3739; N 48, sect. 5725, 5731, 5732, 5733; N 51, article 6155; 2010, N 15, sect. 1737; N 19, st. 2291; N 31, est. 4198; N 32, sect. 4298; N 48, sect. 6247; N 49, sect. 6409; 2011, N 1, st. 7, 37; N 11, est. 1492; N 24, est. 3357; N 29, st. 4291; N 30, est. 4583, 4593; N 45, est. 6335; N 47, sect. 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7016, 7037; 2012, N 19, st. 2281; N 26, est. 3447; N 27, sect. 3588; N 49, sect. 6751; 2013, N 23, st. The following changes: 1) in article 174-1: a) add the following: " 4. Participant of the contract of a simple partnership, a member of the investment partnership contract-the managing partner responsible for tax accounting, the concessionaire, the trustee shall maintain records of transactions performed during the execution contracts of a simple partnership, contract of investment partnership, concession contract, agreement of trustee of property, under each contract separately. Participant of the investment partnership contract-the managing partner responsible for tax accounting, within the time limit stipulated in article 174, paragraph 5, of this Code, shall submit to the tax authority by place of its accounting The tax declaration for each investment partnership agreement. "; b) paragraph 5 to recognize the invalid force; 2) Article 176 to supplement paragraph 11-1 as follows: " 11-1. In the event that an application for the payment of the amount of the tax to the payment of the pending tax or other federal taxes (on the return of the tax amount to the designated bank account) to be refunded by the tax authority, is not provided The taxpayer, before the date of the decision on the reimbursement of the amount of the tax (in whole or in part), set off (recharge) of the amount of the tax shall be carried out in the order and time provided for in article 78 of this Code. The provisions of paragraphs 7 to 11 of this article do not apply. "; 3) in article 176-1: (a), paragraph 4, should read: " 4. The bank guarantee must be provided by a bank included in the list of banks meeting the requirements set out in Article 74-1 of this Code for the adoption of bank guarantees for tax purposes. The bank guarantee is subject to the requirements set out in Article 74-1 of this Code, taking into account the following peculiarities: 1) the term of the bank guarantee must expire no earlier than eight months from the day of submission of the tax The declaration in which the amount of the tax is claimed; (2) the amount to which the bank guarantee has been issued must ensure that the obligations of returning to the budgets of the Russian Federation's budget system in full the amount of the tax shall be fulfilled, declared to be reimbursed. "; b) paragraphs 5, 6 and 21 shall be declared invalid. (a) In article 204: (a), in the ninth paragraph 11, the digits "176-1" should be replaced with the figures "74-1"; (12), paragraph 12, subparagraphs 1 and 4, to be void; (6) Article 264, paragraph 1, subparagraph 13, of the words "within the limits of the standards approved by the Government of the Russian Federation", delete; 7) in paragraph 38 of Article 270 of the words ", for payment of the diets of crews of ships, river and aircraft" delete; 8) in article 271, paragraph 4 (8), of the word " requirements (a) Replace the words "the word" with "the word" with "by the words" in accordance with the accounting rules "; 10) in article 346 (2), paragraph 2 (2), the words "within the limits of the rules approved by the Government of the Russian Federation", delete; 11), paragraphs 4 and 5 of article 362, to recognize as void; 12), article 396, paragraphs 11 to 13, to recognize that are no use. Article 3 Amend article 15.6 of the Russian Federation Code of Administrative Offences (Legislative Assembly Russian Federation, 2002, 1; 2003, N 50, est. 4855; 2007, N 26, est. 3089; 2009, N 30, sect. 3739), the following changes: 1) the name after the word "Non-submission" should be supplemented by the word "(non-communication)"; 2) the first part of 2 should read: " 2. Violation by an official of a public authority, a local government body, an organization or a diplomatic mission or a consular post or notary provided by Russian legislation on taxes and charges The date of submission (s) of information to the tax authorities relating to organizations and individuals, or the presentation of such information in an incomplete or distorted form. ". Article 4 class="doclink " href=" ?docbody= &prevDoc= 102167103&backlink=1 & &nd=102078147 "target="contents"> N 115-FZ " On the Legal Status of Foreign Citizens in the Russian Federation " (Russian Federation Law Assembly, 2002, N 30, p. 3032; 2006, N 30, sect. 3286; 2007, N 2, st. 361; N 49, sect. 6071; 2008, N 30, est. 3616; 2009, N 19, sect. 2283; 2010, N 21, sect. 2524; N 40, st. 4969; N 52, sect. 7000; 2011, N 13, est. 1689; N 17, sect. 2321; N 27, sect. 3880; N 49, sect. 7043, 7061; 2012, N 53, sect. 7645; 2013, N 19, sect. 2309; N 23, 100 2866) The following changes: 1) Article 13 should be added to paragraph 7 as follows: " 7. After the adoption of documents for processing a foreign citizen with a work permit or a patent, the federal executive authority in the sphere of migration or its territorial body checks the fact of the registration of the registration in the tax authority A foreign national on the basis of information available in the State Migration Information System. In the absence of such information, the federal executive authority in the sphere of migration or its territorial body is not later than the day following the day of the adoption of the documents for processing the foreign citizen A work permit or patent, directs information on the placement of this foreign national on the basis of his/her place of residence. The tax authority, which follows the day of registration of a foreign citizen, submits to the federal executive authority in the sphere of migration or its territorial body information about the placement of a foreign citizen on the account in the tax authority. The exchange of information is carried out with the use of a single system of inter-agency electronic interaction and the regional systems of interinstitutional electronic communication or otherwise electronically, provided that OF THE PRESIDENT OF THE RUSSIAN FEDERATION Paragraph 18 of the second sentence should be deleted. Article 5 Confess: 1) Article 5, paragraph 4, of the Russian Federation Act of 9 December 1991 N 2003-I On property taxes on property of natural persons (Vedomra) of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 8, Art. 362); 2) article 1, paragraph 4 (b), of the Federal Act of 11 August 1994 N 25-FZ " On introducing amendments and additions to the Act Russian Law Assembly of the Russian Federation (RSFSR), 1994, No. 1863); 3) paragraph 7 (7) of article 1, paragraph 74, of the Federal Act of 9 July 1999 N 154-FZ " On amendments and additions to Part One. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3487); 4) paragraph 5 (4) of article 1, paragraph 5, of the Federal Act of 17 July 1999 N 168-FZ " On amendments and additions to the Law OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3689); 5) Paragraph 30 of Article 1 of the Federal Law of 24 July 2002 N 110-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3027) in parts 4 and 5 of Article 362 of the Tax Code of the Russian Federation; 6) Article 62, paragraph 31, of the Federal Law of 29 June 2004 N 58-FZ "On amendments to some legislative acts of the Russian Federation and recognition of certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2711); 7) Article 2, paragraph 9, of the Federal Law of July 29, 2004 N 95-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3231) Paragraph 5 of Article 362 of the Tax Code of the Russian Federation; 8) Article 1 of the Federal Law of 29 November 2004 of the Russian Federation and certain other legislative acts of the Russian Federation, as well as on the recognition of certain legislative acts that have been repealed (legislative provisions). OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2004, N 49, sect. (4840) part of Article 396, paragraphs 11-13 of the Tax Code of the Russian Federation; 9) Paragraph 17, paragraph 12, subparagraph "z", paragraph 60, paragraph 20, of article 1, paragraph 77, of the Federal Act dated July 27, 2006" On introducing changes to Part One and Part Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436); 10) article 1, paragraph 4 (b), subparagraphs (b) and (b), of article 4, paragraph 9, of the Federal Law of 28 November 2009, No. 283-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5733); 11) paragraphs in the fourteenth to the twentieth and fifty-second-fifty-fourth paragraph 9 of article 2 of the Federal Law of 17 December 2009 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6155); 12) Paragraphs Twenty-ninth and thirty-sixth paragraph 6 of Article 1 of Federal Law of 19 May 2010 N 86-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2524); 13) article 2, paragraph 2, of the Federal Law of 22 July 2010, No. 167-FZ "On amendments to the federal law" On the assessment OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3998); 14) paragraphs 3 and 4 of article 1, paragraph 21, of the Federal Law of 27 July 2010 No. 229-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION penalties and fines and certain other questions of tax administration " (Russian Law Assembly, 2010, No. 31, p. 4198); 15) paragraphs 27 and 35 of article 2 of the Federal Law of 27 November 2010 No. 306-FZ " On the introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6247); 16) Paragraph 3 of Article 1 (2) of the Federal Law of July 19, 2011 N 245-FZ " On making changes in part OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4593); 17) Subparagraph 3 (e) of article 3, paragraph 3, of the Federal Act of 28 November 2011, No. 336-FZ " On amendments to the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7014). Article 6 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 sets a different time limit for their entry into force. 2. Paragraphs 19, 22 of article 1, article 2, paragraphs 1 to 4, and article 5, paragraphs 11, 15 and 17, of this Federal Law shall enter into force on 1 October 2013. 3. Paragraph 9, subparagraph (a), paragraph 20, paragraphs 8 and 9, subparagraph (a), of paragraph 25, paragraph 26, paragraphs 29, 34, 35, 36, paragraphs 5, 6, 7 and 10, article 4, and article 5, paragraph 12, of this Federal Law shall enter into force on 1 January 2014. 4. The provisions of article 67, paragraph 6, of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply to treaties on the Investment tax credit issued after the date of entry into force of this Federal Law. 5. The provisions of article 74-1 of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply to the banking system. guarantees issued after the day of the entry into force of this Federal Law. 6. The provisions of Part One and Part Two of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to the provisions of articles 78 of the Code of Criminal Procedure. Value-added tax awards issued after 1 October 2013. 7. In the case of the first paragraph of article 100, paragraph 6, and article 101, paragraph 5, of the first part of the first Tax Code of the Russian Federation (as amended by the present Federal Act), the date of the entry into force of this Federal Act is not completed until the date of the entry into force of this Federal Act. 8. From the date of the entry into force of this Federal Law until 1 January 2014, the tax authority exercises the powers set out in paragraph 5 of article 84, paragraph 2, of part one The Tax Code of the Russian Federation, in the manner in force until the day of the entry into force of this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 23 July 2013 N 248-FZ