Russian Federation Tax Code On Amendments to Articles 226 and 227-1 of Part Two Tax Code of the Russian Federation Adopted by the State Duma on November 14, 2014 of the Federation Council of the Russian Federation on 19 November 2014 Article 1 Article 1 Article 1 of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2000, N 32, sect. 3340; 2001, N 1, article 18; N 23, est. 2289; 2003, N 1, sect. 2; 2006, N 31, est. 3436; 2007, N 31, est. 4013; 2009, N 29, Art. 3639; N 52, sect. 6444; 2010, N 21, sect. 2524; N 31, st. 4198; 2011, N 1, sect. 7; N 49, sect. 7014; 2012, N 26, est. 3447; 2013, N 44, sect. 5645) The following changes: 1) Article 226, paragraph 2, amend to read: " 2. The calculation of amounts and the payment of the tax under this article shall be made in respect of all the income of the tax payer, the source of which is the tax agent (except for the proceeds in respect of which the calculation of the amounts and the payment of the tax) are made in accordance with articles 214-3, 214-4, 214-5, 214-6, 226-1, 227 and 228 of the present Code), with the collection of previously withheld tax amounts, and in the cases and procedure provided for in article 227-1 of this Code, also taking into account the reduction in the amount fixed advances paid by the taxpayer. "; 2) Article 227-1 as follows: " Article 227-1. The peculiarities of the calculation of the amount of the tax and the submission of the tax declaration by certain categories of foreign nationals engaged in labour employment activities in the Russian Federation. Tax Order 1. In accordance with the procedure set out in this article, the amount of the amount and the tax on the income of natural persons from the employment in the Russian Federation shall be calculated on the basis of a patent issued in accordance with the Federal Law of 25. July 2002 N 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation" (hereinafter referred to as a patent), the following categories of foreign nationals carrying out such activities: 1) foreign nationals, The employment of individuals for personal, domestic and Other non-entrepreneurial needs; (2) foreign nationals engaged in employment in organizations and (or) individual entrepreneurs, as well as those engaged in The private practice of notaries, lawyers who have established lawyers ' offices, and other persons engaged in private practice in accordance with the law of the Russian Federation. 2. The fixed advance payment on the tax shall be paid for the period of the patent in the amount of 1,200 roubles per month, subject to paragraph 3 of this article. 3. The amount of fixed advance payments referred to in paragraph 2 of this article shall be indexed by the deflator for the respective calendar year, as well as the coefficient reflecting the regional characteristics of the labour market ( OF THE PRESIDENT OF THE RUSSIAN FEDERATION If the regional coefficient for the regular calendar year is not established by the law of the subject of the Russian Federation, its value shall be taken to be 1. 4. A fixed advance payment of a tax is paid by the taxpayer at the place of performance of the activity on the basis of the issued patent until the day of the beginning of the period for which the patent is issued (extended). In the payment document the taxpayer specifies the name of the payment "Tax on the income of natural persons in the form of fixed advance payment". 5. The total amount of the tax on the income of the taxpayers referred to in paragraph 1 (1) of this Article shall be calculated on the basis of paid fixed advance payments for the period of validity of the patent for the relevant tax period. 6. The total amount of the tax on the income of the taxpayers referred to in paragraph 1 (2) of this article shall be calculated by the tax agents and shall be reduced by the amount of the fixed advance payments paid by such taxpayers for the period of validity. Patent for the relevant tax period, in accordance with the procedure set out in this paragraph. The calculated tax amount is reduced during the tax period only by one tax agent of the taxpayer's choice, provided the tax agent receives the tax authority from the location (place of residence) the tax agent for the confirmation of the right to reduce the calculated amount of the tax on fixed advance payments paid by the taxpayer. The tax agent reduces the amount of the tax on paid fixed advance payments based on the written statement of the taxpayer and the documents confirming the payment of fixed advances After receipt of the notification from the tax authority referred to in paragraph 2 of this paragraph. The Tax Authority forwards the notification referred to in the second paragraph of this paragraph within a period not exceeding 10 days from the date of receipt of the tax agent's application, if the information received from the territorial authority is available in the tax authority of the federal executive branch in the sphere of migration, the fact of the tax agent being concluded with the tax payer of the labor contract or the civil contract for the execution of works (provision of services) and the issuance to the tax payer of the patent and the the same conditions as previously applicable to the relevant tax period the tax authorities were not informed by the tax authorities of the tax agent. 7. Where the amount of the fixed advance paid during the period of the patent for the relevant tax period exceeds the amount of the tax calculated on the basis of that tax period, The taxpayer's income, the amount of such excess is not the sum of the overpaid tax and is not subject to a return or set-off to the taxpayer. 8. Taxpayers referred to in paragraph 1 (1) of this article are exempted from the obligation to submit tax returns to the tax authorities, unless: 1) the total amount of the tax payable in The relevant budget, calculated by the taxpayer, on the basis of the income actually received from the activities referred to in paragraph 1 (1) of this article exceeds the amount of the fixed advance payments paid for the tax period; 2) The taxpayer is leaving the territory of the Russian Federation The Federation before the end of the tax period and the total amount of the tax payable to the relevant budget calculated by the taxpayer on the basis of the income actually received from the activities referred to in paragraph 1 (1) of this article, exceeds the amount of paid fixed advances; 3) the patent was revoked in accordance with Federal Act No. 115 of 25 July 2002 on the legal status of foreign nationals in the Russian Federation. ". Article 2 1. The law comes into force from January 1, 2015, but not earlier than one month after its official publication and not earlier than the first number of tax periods on income of natural persons. 2. Until the expiry of the period for which the present Federal Act has been extended (extended) to the date of the entry into force of this Federal Act, foreign nationals who are employed by individuals on the basis of an employment contract, or a civil contract for the performance of work (provision of services) for personal, domestic and other similar needs not related to business activities or the cancellation of specified patents and the payment of a tax in the form of fixed advances are made in the order in force before 1 January 2015. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 24, 2014 N 368-FZ
