Russian Federation On Amendments to Part One of the Tax Code of the Russian Federation adopted by the State Duma on October 24, 2014 Approved by the Federation Council on October 29, 2014 Article 1 Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; N 32, sect. 3341; 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 28, st. 2873; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 27, sect. 2717; N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2007, N 1, est. 28, 31; N 18, sect. 2118; N 22, st. 2563, 2564; 2008, N 26, st. 3022; N 27, est. 3126; N 30, est. 3616; N 48, st. 5500, 5519; 2009, N 29, stop. 3632; N 30, stop. 3739; N 48, sect. 5711, 5731, 5733; N 51, est. 6155; N 52, sect. 6450; 2010, N 1, st. 4; N 11, est. 1169; 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 24, est. 3357; N 27, sect. 3873; N 29, st. 4291; N 30, est. 4575, 4593; N 47, st. 6611; N 48, sect. 6730; N 49, sect. 7014, 7070; 2012, N 14, st. 1545; N 26, est. 3447; N 27, sect. 3588; N 31, st. 4333; N 50, sect. 6954; 2013, N 9, sect. 872; N 19, est. 2321, 2331; N 23, 100. 2866; N 26, st. 3207; N 27, sect. 3445; N 30, est. 4049, 4081; N 40, article 5037, 5038; N 44, est. 5640, 5645, 5646; N 52, st. 6985; 2014, N 14, est. 1544; N 19, est. 2321; N 23, st. 2924; N 26, est. 3372, 3404; N 30, est. 4220; N 40, sect. (5315) The following changes: 1) in Article 75, paragraph 8: (a) the first sentence is supplemented by the words ", and (or) as a result of the taxpayer (tax payer, tax agent) execution of the reasoned opinion of the tax authority; in the course of tax monitoring "; b) paragraph 2, after the words" written explanations ", add the words" motivated by the opinion of the tax authority "; 2) paragraph 1 of article 82 to be added to the following paragraph content: " Considerations for implementing tax control in The form of tax monitoring is established by section V-2 of this Code. "; 3) in article 88: a) to supplement paragraph 1-1 as follows: " 1-1. When submitting a tax declaration (calculation) for the tax (reporting) period for which the tax is being monitored, the cateralic tax review is not performed, except in the following cases: 1) the tax view declarations (calculation) later than 1 July of the year following the tax monitoring period; (2) Submission of the Tax Declaration on Value Added Tax, which stated the right to reimbursement of the tax, or Tax declaration on excise duties, which states the sum of the excise tax on compensation; 3) an updated tax declaration (calculation), which has reduced the amount of tax payable in the Russian Federation's budget system or increased the amount of the resulting loss as compared to the previously submitted tax declaration (calculation); 4) early termination of the tax monitoring. "; b) in paragraph 2, paragraph 3, the word" budget "should be replaced with the words" budgetary system of the Russian Federation "; , in paragraph 4, the word" budget " Replace the words "the budgetary system of the Russian Federation"; g) in paragraph 8-1 Replace the word "budget" with the words "the budgetary system of the Russian Federation"; d) in paragraph 8-3, the word "budget" should be replaced by the words "budgetary system of the Russian Federation"; " 5-1. The tax authorities are not entitled to carry out tax inspections over the period for which tax monitoring is carried out, the obligation to calculate and pay for which the taxpayer is responsible under this Code. the exception to the following cases: 1) carrying out of the tax inspection by the parent tax authority-in the order of control of the tax authority that carried out the tax monitoring; 2) early termination tax monitoring; 3) failure by a taxpayer the opinion of the tax authority. In the case of a field tax examination based on the basis referred to in this sub-paragraph, the subject of the field tax audit shall be the correctness of the calculation and the timeliness of payment of taxes according to the reasoned opinion; 4) the submission by the taxpayer of the revised tax declaration (calculation) for the period of the tax monitoring, in which the amount of the tax payable in the Russian budget system has been reduced compared to the previous period The tax declaration (calculation). "; 5) Article 93, paragraph 5, after the words "the audited person (the consolidated group of taxpayers)" to supplement the words "as well as the documents submitted in the form of certified copies in the course of tax monitoring"; 6) in paragraph 6 Article 105-16: (a) In the first paragraph, after the word "verification", add "or tax monitoring", the word "facts" should be replaced by the word "fact"; (b) paragraph 2, after the word "verification", add the words "or tax monitoring"; 7) in Article 105-17: a) in the second paragraph of paragraph 1 the word "check" should be replaced by "tax audit, tax monitoring"; b) paragraph 3 of paragraph 2 after "kameral tax checks" with the addition of words ", tax monitoring"; 8) to add the following section V-2 Content: " Section V-2. SCHOOL CONTROL IN TALENTARY MONITORING Chapter 14-7. TAX MONITORING. Article 105-26: General provisions for tax monitoring 1. The subject of tax monitoring is the correctness of the calculation, completeness and timeliness of payment (transfer) of taxes and duties, the obligation to pay (transfer) of which the taxpayer is charged under this Code (fee, tax agent) is an organization (hereafter referred to as an organization). 2. Tax monitoring is carried out by the tax authority on the basis of a decision to carry out tax monitoring. 3. The organization is entitled to apply to the tax authority for tax monitoring, while observing the following conditions: 1) total value added tax, excise tax, corporate income tax, and A tax on the extraction of mineral resources to be paid into the Russian budget system for the calendar year preceding the year in which the tax monitoring application is submitted, excluding taxes due on account of with the movement of goods across the customs border of the Customs Union, At least 300 million roubles; (2) total income received on the annual accounting (financial) records of the organization for the calendar year preceding the year in which an application is submitted. The total value of the assets of the company's accounting (financial) accounts for the calendar year of the calendar year preceding the year in which it is submitted is at least 3 billion rubles. Tax monitoring application, at least 3 Billions of rubles. 4. The period of tax monitoring is the calendar year following the year in which the organization submitted a tax statement to the tax authority. 5. The tax monitoring starts on 1 January of the year for which the tax monitoring is carried out and ends on 1 October of the year following the tax monitoring period. 6. The regulation of information interaction reflects the order of submission to the tax authority of documents (information) that serve as grounds for calculation (retention), payment (transfer) of taxes and fees in electronic form, and (or) access to The information systems of the organization that contain the documents (information) chosen by the organization. Also, the regulation of information interaction specifies the procedure for familiating the tax authority with the original documents of such documents, if necessary. The regulation of information interaction specifies how the organization will reflect the organization in the register of accounting and tax records of income and expenditure and tax objects, information about analytical registers of tax accounting, and (c) Information on the internal control system of the organization for the regularity (retention), completeness and timeliness of the payment (transfer) of taxes and charges (subject to the existence of such a system of internal control). The form and requirements for communication of information are approved by the federal executive authority responsible for monitoring and supervision of taxes and duties. Article 105-27. { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } The application for tax monitoring shall be submitted by the organization to the tax authority at the location of the organization not later than 1 July of the year preceding the period for which the tax monitoring is conducted. The organization, in accordance with article 83 of the present Code, is classified as a major taxpayer and submits an application for tax monitoring to the tax authority at the place of accounting as the largest the taxpayer. The form of the application for tax monitoring is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 2. A statement on tax monitoring is presented: 1) the established form of information interaction; 2) information about organizations, individuals who directly and (or) indirectly participate in the the organization submitting the application for tax monitoring, with a share of more than 25 per cent; 3) the accounting policy for tax purposes of the organization operating in the calendar year in which A statement of tax monitoring is submitted. 3. The organization submitting an application for tax monitoring prior to the tax authority's decision to conduct a tax monitoring or refusal of a tax monitoring decision may withdraw it on the basis of a written decision Statements. In the case of withdrawal of a tax monitoring application, such a statement is not considered to be filed. 4. According to the results of the review of the application for tax monitoring and documents (information) submitted by the organization in accordance with paragraph 2 of this article, the head (deputy head) of the tax authority before 1 November of the year, that the application for tax monitoring is presented, takes one of the following decisions: 1) the decision to conduct the tax monitoring; 2) the decision to refuse tax monitoring. 5. The decision to refuse tax monitoring must be motivated. The basis for the decision to refuse tax monitoring is: 1) failure to submit or not fully submit documents (information) in accordance with paragraph 2 of this article; 2) failure to comply with the conditions set out in article 105-26, paragraph 3, of this Code; 3) the lack of conformity of the rules of information with the established form and requirements for the rules of information interaction. 6. The decision to conduct a tax monitoring (decision to refuse tax monitoring) is sent to the organization within five days of its adoption. Article 105-28. The order of early termination tax monitoring 1. Tax monitoring is terminated prematedly in the following cases: 1) failure of the organization of the rules of information interaction, which became an obstacle to tax monitoring; 2) tax identification the fact that the organization provided false information during tax monitoring; 3) systematic (twice and more) failure to submit to the tax authority during tax monitoring of the documents (information), explanations in accordance with the procedure provided for in article 105-29 of this Code. 2. The tax authority shall notify in writing the organization of the early termination of the tax monitoring within ten days from the date of establishment of the circumstances referred to in paragraph 1 of this article, but not later than 1 September of the year following the date of the declaration. The period for which the tax monitoring is conducted. Chapter 14-8. TAX MONITORING PROCEDURE. MODIFIED NEGOTIATION OF AUTHORITY Article 105-29. The order of the sales tax monitoring 1. Tax monitoring is carried out by authorized officials of the tax authority in accordance with their official duties at the place where the tax authority is located. 2. If the tax monitoring revealed contradictions between the information contained in the documents submitted (information) or discrepancies noted by the organization, the information contained in the documents available at the tax authority, the tax authority informs the organization of the requirement to provide the necessary clarifications within five days or to make appropriate corrections within ten days. If, after consideration of the explanations provided by the organization or when they are not available, the tax authority will establish evidence of improper calculation (retention), incomplete or late payment (enumeration) The tax authority is obliged to draw up a reasoned opinion in accordance with the procedure provided for in article 105-30 of this Code. 3. When carrying out tax monitoring, the tax authority has the right to demand that the organization have the necessary documents (information), explanations related to the correctness of the calculation (retention), completeness and timeliness of payment (transfer) of taxes and fees. 4. Claimed documents (information), explanations can be submitted to the tax authority in person or through a representative, sent by registered mail by registered mail, transmitted in electronic form via telecommunications channels or transferred in order, in the regulations for information interaction. Paper view is performed as a certified copy organization. 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 claimed by the organization are made in electronic form by the designated federal executive authority responsible for monitoring and oversight in the field of taxes and fees, formats, the organization is entitled send them to the tax authorities electronically on telecommunication links. The procedure for the submission of documents and 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. 5. The documents (information), the explanations which have been claimed in accordance with paragraph 3 of this article for tax monitoring shall be submitted by the organization within ten days from the date of receipt of the relevant claim. In the event that an organization is unable to submit the documents claimed (information), an explanation within the period established by this paragraph, the organization, within the day following the day of receipt of the claim for The submission of documents (information), explanations and in writing shall notify the officials of the tax authority conducting the tax monitoring of the impossibility of submitting documents (information) within the specified time, explaining the reasons why (c) The claim documents submitted by the The deadline and the time frame within which the organization may submit the documents (information) is explained. The head (deputy head) of the tax authority is entitled, on the basis of the notification, within two days from the date of its receipt, to extend the deadline for the submission of documents (information), explanation or refusal. Extension of the time frame, as per a separate decision. 6. During tax monitoring, the tax authority is not entitled to request documents previously submitted to the tax authority in the form of certified copies. Article 105-30. A motivated view of the tax authority 1. The reasoned opinion of the tax authority (hereinafter referred to as the reasoned opinion) reflects the position of the tax authority on the correctness of the calculation (retention), completeness and timeliness of payment (transfer) of taxes and fees. A motivated opinion is sent to the organization for tax monitoring. The motivated opinion is signed by the head (s) of the tax authority. The form and requirements for the drafting of a reasoned opinion shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 2. The tax authority shall form a reasoned opinion on its own initiative or at the request of the organization. 3. A taxable opinion on the initiative of the tax authority is drawn up if the tax monitoring body has established evidence of improper calculation (retention), incomplete or late payment. (c) The organization of taxes and fees. The motivated opinion shall be sent to the organization within five days from the date of its drafting. The specified reasoned opinion may be drawn up at least three months before the end of the tax monitoring period. 4. A request for a reasoned opinion shall be submitted by the organization to the tax authority conducting the tax monitoring, if there is doubt or in case of uncertainty about the correctness of the calculation (retention), completeness and timeliness Payment (transfer) of taxes and fees for the period of the organization's tax monitoring on the results of the organization's economic life. The request for a reasoned opinion sets out the position of the organization on these issues. A request for a reasoned opinion may be sent by the organization not later than 1 July of the year following the period for which the tax monitoring is conducted. 5. A motivated opinion shall be sent to the organization by the tax authority that receives the request within one month from the date of receipt of the request. The period of submission of a reasoned opinion at the request of the organization may be extended by the tax authority for one month in order to claim the organization or other persons of documents (information) necessary for the preparation of a reasoned opinion. On extending the period of transmission of a reasoned opinion, the tax authority shall inform the organization in writing within three days from the date of the decision. 6. The organization shall notify the tax authority which has made the reasoned opinion, within one month from the date of receipt of the reasoned opinion, on the basis of its reasoned opinion. (if available). 7. The organization performs a reasoned opinion by taking into account the position of the tax authority in the tax register, the tax declaration (calculation), by submitting a revised tax declaration (calculation) or otherwise. 8. In the event of disagreement with a reasoned opinion, the organization shall, within one month of the date of receipt, submit its differences to the tax authority which is the reasoned opinion. The Tax Authority, which has received these disagreements, is obliged, within three days from the date of receipt, to direct these differences with all the material available to it to initiate a mutually agreed procedure in the Federal Republic of Yugoslavia. The authority responsible for monitoring and oversight in the field of taxes and duties. 9. The Tax Authority shall notify the organization, within a period not later than two months from the date of the end of the tax monitoring, that there are no reasoned opinions submitted by the organization in the course of the tax monitoring. 10. When carrying out tax monitoring, the tax authority has no right to direct the organization's reasoned opinion on issues related to the monitoring of the conformity of prices applied by the organization in controlled transactions at market prices. Article 105-31. Reciprocating procedure 1. The Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, shall initiate, after the receipt of the differences and material submitted by the Tax Authority in accordance with Article 105-30, paragraph 8 of this Code, The holding of a mutually agreed procedure. 2. The conciliation is conducted by the head (deputy head) of the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, within one month from the date of receipt of the disagreement, and The information provided by the tax authority, with the participation of the tax authority in the reasoned opinion, and the organization (its representative), which presented the differences. 3. According to the results of the mutually-conciliation procedure, the federal executive body, the Commissioner for Control and Oversight of Taxes and Fees, notifies the organization of the change of the reasoned opinion or the abandonment of a reasoned opinion changes. 4. Notification of the change of a reasoned opinion or the abandonment of a reasoned opinion shall be signed by the head (deputy head) of the federal executive authority responsible for control and supervision in the field of taxes and fees. The notification shall be presented or sent to the organization within three days from the date of its drafting. 5. Organization within one month from the date of receipt of the notification of a change of reasoned opinion or the abandonment of a reasoned opinion, without modification, notifies the tax authority with the reasoned opinion on the consent (s) of consent (s) Reasoned opinion with the application of the documents confirming the execution of the reasoned opinion (if any). "; 9) in article 111, paragraph 1 (3): (a) the first sentence should be supplemented with the words", and (or) execution taxpayer (tax payer, tax agent) motivated the opinion of the tax authority in the course of the tax monitoring "; b) the second paragraph after the words" written explanations "should be supplemented with the words" motivated by the opinion of the tax authority ". Article 2 1. The law enters into force on January 1, 2015, but no earlier than one month after its official publication. 2. The provisions of section V-2 of the first part of the first Tax Code of the Russian Federation (as drafted in this Federal Law) apply to participants A consolidated group of taxpayers from January 1, 2016. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2014 N 348-FZ