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Amending The Parts Of The First And Second Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации

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Russian Federation On introducing changes to the first and second Tax Code of the Russian Federation adopted by the State Duma on October 24, 2014 Approved by the Federation Council on October 29, 2014 (In the wording of the Federal Law 24.11.2014. N 366-FZ) Article 1 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; N 22, 100. 2563; 2008, N 26, Text 3022; N 30, est. 3616; N 48, st. 5500, 5519; 2009, N 30, st. 3739; N 48, sect. 5733; N 51, est. 6155; N 52, sect. 6450; 2010, N 1, st. 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; 2012, N 26, est. 3447; N 27, sect. 3588; N 31, st. 4333; 2013, N 19, sect. 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. 5645; N 52, sect. 6985; 2014, N 14, est. 1544; N 26, est. 3372, 3404; N 40, sect. 5315) The following changes: 1) Chapter 1 should be added to Article 11-2 as follows: " Article 11-2. Taxpayer's personal office 1. Taxpayer's personal office is an information resource, which is posted on the official website of the federal executive authority responsible for monitoring and oversight of taxes and duties in the information and telecommunications network The Internet and the maintenance of which is carried out by the designated authority in the manner prescribed by them. In the cases provided for by this Code, the taxpayer's personal office may be used to give taxpayers and tax authorities their rights and obligations under this Code. 2. The taxpayer's personal office is used by the taxpayers-individuals to obtain documents from the tax authority and to transfer documents (information) to the tax authority, taking into account the characteristics set out in this paragraph. To obtain documents used by tax authorities in exercising their power in relations governed by tax and tax legislation, in electronic form through the taxpayer's personal taxpayer- a natural person sends a notification to the tax authority concerning the use of the taxpayer's personal office. Upon receipt of a notification by the tax authority, the sending of the documents to the taxpayer on paper or electronically via telecommunication lines shall not be made until the taxpayer receives the notification Refusal to use a private taxpayer's office. When transferring tax payers-individuals to the tax authority through the taxpayer's personal document office in electronic form documents signed by an enhanced unqualified electronic signature formed in In accordance with the requirements of the Federal Act of 6 April 2011, No. 63-FZ "On electronic signature", the procedure established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties is recognized. electronic documents equivalent to hard-copy documents, signed by a hand-written taxpayer signature. The procedure and time frame for taxpayers-individuals to be notified of the use of the taxpayer's private tax office to obtain documents from the tax authorities are established by the federal authorities The executive authority responsible for monitoring and oversight in the field of taxes and duties. The provisions of the third paragraph of this paragraph do not apply to individual entrepreneurs, notaries who engage in private practice, lawyers who have established lawyers ' offices, and other persons engaged in OF THE PRESIDENT OF THE RUSSIAN FEDERATION (a) In the first paragraph, " or transmitted in electronic form in telecommunications channels "shall be replaced by the words", transmitted in electronic form via telecommunication links or through the taxpayer's personal cabinet "; b) after the words" in electronic form "add" on telecommunications channels "; 3) in article 31: a) in paragraph 1, subparagraph 7 of the words" or keeping records in violation of the established order leading to the inability to calculate "taxes", record-keeping " a violation of the established order, which resulted in the inability to calculate taxes, or non-reporting by a taxpayer, a foreign organization that does not carry out activities in the territory of the Russian Federation through the permanent establishment, the tax return on the property tax of the organizations; b) in the paragraph 4: the first paragraph after the words "telecommunication links" to be supplemented by the words "or through the taxpayer's personal office"; the second paragraph after the words "through the electronic workflow operator" with the words " or through the taxpayer's personal office "; the following paragraph: " An electronic document signed by an automatically generated electronic signature of a tax authority is recognized to be equivalent to a paper document signed by a hand-written signature an official of the tax authority. "; in) in paragraph 5: to supplement a new paragraph with a fourth paragraph: " to the taxpayer, a foreign organization that does not carry out activities in the territory of the Russian Federation " THE RUSSIAN FEDERATION In the Russian Federation, immovable property ownership is at the location of the specified immovable property or the address given to the tax authority; "; paragraph 4 is considered to be fifth paragraph; Paragraph 5 is considered by the sixth paragraph and after the words "not an individual entrepreneor," to be supplemented by the words " a taxpayer is a foreign organization that does not carry out activities in the territory of the Russian Federation through Permanent Mission, "; 4) in Article 32, paragraph 1: (a) to supplement subparagraph 4-1 as follows: " 4-1) to transmit to taxpayers referred to in article 11, paragraph 2, of this Code, in electronic form a receipt for documents transferred to the tax authority through the taxpayer's personal cabinet; "; b) in subparagraph 11: paragraph of the first paragraph after the words" telecommunication links "to be supplemented by the words" or through the taxpayer's personal office "; paragraph the second after the words "telecommunications links" should be supplemented by the words " or through the personal account of the taxpayer "; 5) paragraph 2 (1) of article 45, restate: " (1) from the corporate accounts of the organizations, if a recoverable amount exceeds five million rubles; "; 6) in the article. 46: a) add the following: " 3-1. In case of insufficient or no money in the accounts and electronic money of the taxpayer (tax agent)-the organization or in the absence of information about the accounts (details of corporate electronic means of payment used " For money transfers, the recovery of the amount of the tax not exceeding 5 million rubles shall be made in accordance with the procedure established by the budget legislation of the Russian Federation, at the expense of funds reflected in the personal accounts. the specified taxpayer (tax agent)-the organization. In order to collect the tax in accordance with the first paragraph of this paragraph, the tax authority shall issue a decision on the recovery of the paper or electronic form to the authority responsible for the opening and maintenance of the personal accounts in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION When the taxpayer (tax agent) does not comply with the decision of the tax authority to recover within three months from the date of its admission to the body conducting the opening and maintenance of personal accounts in accordance with the budget In the case of the Russian Federation, this body shall inform the tax authority which has sent it a decision to recover it within ten days after the expiry of the deadline on paper or in electronic form. Form, format and procedure for directing the opening and maintenance of personal accounts in accordance with the budgetary laws of the Russian Federation, the decision to recover from the money held in the personal accounts Taxpayers (tax agent)-organizations are approved by the federal executive authority in charge of control and supervision in the field of taxes and duties, in coordination with the Federal Treasury. Form, format, and order of notice of failure to enforce a decision to recover from the money held in the personal accounts of the tax payer (tax agent) by the authorities responsible for opening and maintaining the personal accounts in the In accordance with the Russian Federation's budgetary laws, tax authorities are approved by the Federal Treasury, in consultation with the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. "; 6), add a paragraph to read as follows: " The provisions of the first paragraph of this paragraph apply to the taxpayer (tax agent)-an organization when notified of the opening and maintenance of the personal accounts by the tax authority in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 52, paragraph 4, after the words "telecommunications links" supplement the words "or through the taxpayer's personal study"; (8) article 59, paragraph 1, subparagraph 4 (1), to read: " 4-1) by the bailiff for the executive order In accordance with Article 46, paragraphs 3 and 4, of the Federal Act No. 229-FZ "On enforcement proceedings", if from the date of the undercatch and (or) penalties and fines have been outstanding for more than five years, in the following cases: its size does not exceed the size of the debtor's requirements established by the Russian Federation's insolvency law (bankruptcy) to commence insolvency proceedings; the court returned a declaration of recognition The debtor is bankrupt or bankruptcy proceedings are discontinued due to the lack of sufficient funds to recover the court costs of the bankruptcy proceedings; "; 9) in the first paragraph of article 6 69 words " or transmitted electronically through telecoms "to be replaced by the words", transmitted in electronic form via telecommunication links or through the personal tax office of the taxpayer "; 10) the first paragraph of article 76, paragraph 12, after the word" accounts "should be supplemented with the words", deposits, deposits "; (11) Article 77, paragraph 5, should be supplemented with the following paragraph: " Arrest of immovable property of a foreign organization not carrying out activities in the Russian Federation through permanent establishment, Value of the specified immovable property above the amounts The charge against this object of the tax, the penalty and the fine is imposed in the event that the foreign organization does not have any other property in the territory of the Russian Federation which may be punished. "; 12) in article 78: (a) Paragraph 4 of paragraph 4 after the words "telecommunications links" should be supplemented by the words "or submitted through the taxpayer's personal study"; (b) paragraph 3 of paragraph 5, after the words "telecommunications links" To be supplemented by the words "or provided by the taxpayer's office"; (c) Paragraph 6, first paragraph, after the words "telecommunications links" should be supplemented by the words "or submitted through the taxpayer's personal study"; g) in the first paragraph of paragraph 9, the words "in writing" should be deleted; 13) in article 79: (a) Paragraph 1 of paragraph 2 after the words "telecommunications links" should be supplemented by the words "or submitted through the taxpayer's personal study"; (b) the first paragraph of paragraph 5 after the words " on telecommunication links "to be supplemented by words" or submitted through Taxpayer's personal study "; 14) in article 80: (a) in paragraph 1: in the first paragraph of the first word" written statement or statement made in electronic form and transmitted by telecommunication links with use of enhanced qualified electronic signature, taxpayer "to replace" with " a written statement or taxpayer's statement, drafted in electronic form and communicated via telecommunication links with application Enhanced qualified electronic signature or private cabinet the taxpayer, "; in the third paragraph,", drafted in electronic form and transmitted by means of telecommunication links with the use of enhanced qualified electronic signature, to the taxpayer " "a taxpayer composed in electronic form and transmitted via telecommunications channels with the use of enhanced qualified electronic signature or through the taxpayer's personal office,"; in paragraph 4 of the word ", transmitted electronically and transmitted by telecommunications channels of communication with the use of enhanced qualified electronic signature, the collection payer "shall be replaced by the words" of the levy, in electronic form and communicated by means of enhanced communication via telecommunications channels, with the use of enhanced electronic communication. by qualified electronic signature or through the taxpayer's personal office, "; b) in paragraph 4: in the first paragraph of the paragraph" or transmitted in electronic form on telecommunications channels "to be replaced by the words" electronic form via telecommunication links or through the private cabinet the taxpayer "; paragraph 2 is supplemented by the words" or through the taxpayer's personal office "; the third paragraph, after the words" telecommunication links ", should be supplemented by the words" or through the taxpayer's personal office "; 15) in article 83: (a) in paragraph 4: the second sentence should read: "Accounting for (deregderegiations) in the tax authorities of a foreign organization" THE RUSSIAN FEDERATION: "; to add a new paragraph The third content is: "through accredited branches, representation is based on information contained in the state register of accredited branches, representative offices of foreign legal persons;"; to supplement paragraphs 4 and 5 below: ", through other separate units, is made on the basis of an application for (withdrawal) of such an organization, unless otherwise provided for in paragraph 3 of this article. The statement of 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. The withdrawal shall be made by a foreign organization not later than 15 calendar days from the date of termination 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 approved by the Ministry of Finance of the Russian Federation. "; paragraph 3 of paragraph 6; b) in paragraph 5: subpara. 1 (except for small size craft)-place of State registration of a vehicle; "; , add the following to sub-paragraph 1-1 of the following: " 1-1) for air vehicles: location of the organization or place of residence (place of residence) of the physical person-the owner. a vehicle; "; , in subparagraph (2), replace" in subparagraph 1 "with the words" in subparagraphs 1 and 1-1 "; in) to add to paragraph 5-2 as follows: " 5-2. A Pause for the consideration of a Russian organization created as a result of reorganization in the form of conversion or merger, as well as of a Russian organization, reorganized in the form of accession, in the tax authority at the location of the immovable property, which belonged to an organized (affiliated) organization, on the basis of information on the reorganization of the Russian organization contained in the Single State Register of Legal Persons. "; 16) in article 84: (a) Paragraph 2, paragraph 2, after " foreign organization "To supplement the words" through accredited branches, representation on the basis of information contained in the State register of accredited branches and representative offices of foreign countries in the territory of the Russian Federation " legal entities, within five days from the date of entry into the registry, "; b) in paragraph 3 of the third paragraph, the words" including the branch offices "should be replaced by the words" including accredited subsidiaries ", after the words" indicated above ". separate units "supplement the words" by the information contained in the State Register of Accredited affiliates, the Missions of Foreign Legal Persons, "; in paragraph 4: to add a new paragraph to the fourth reading: " Organizations at the place of activity in the territory of the Russian Federation through accredited branch offices, representation within five days from the date of entry of relevant information contained in the State Register of Accredited branches, offices of foreign legal entities; "; paragraph 4 is considered to be fifth paragraph and after the words "in the territory of the Russian Federation, through" add the word "other"; paragraph 5, to read paragraph 6; paragraph 6 to read paragraph 7 and to present it in The following wording: " A record of the organization in the tax authority for the new location, the location of the separate unit of the organization is carried out on the basis of documents received from the tax authority respectively of the location of the organization, the location of the separate units of the organization. "; to supplement paragraph 8 with the following paragraph: " The registration of a physical person in the tax authority at the new place of residence is effected on the basis of information about the fact of registration, reported in accordance with article 85 of this Code by bodies that register individuals at their place of residence. "; paragraph 7 is considered to be paragraph 9; g) in paragraph 5: to supplement the new Paragraph third, to read: " In cases of termination OF THE PRESIDENT OF THE RUSSIAN FEDERATION in the State register of accredited subsidiaries, representation of foreign legal persons. "; third and fourth paragraphs, respectively, to fourth and fifth; 17) in paragraph 4 of article 85 of the word" up to 1 "to be replaced by the words" until 15 February "; 18) in paragraph 2 Article 93: (a) Paragraph 1 is supplemented by the words "or through the taxpayer's personal study"; b) a third paragraph after the words "or through the taxpayer's personal study"; . Telecommunication channels "to supplement the words" or through the taxpayer's personal study "; 19) Article 101, paragraph 4, should be added to the following paragraph: " log. "; 20) in article 101-4, paragraph 7: a) the new paragraph is the fourth paragraph: "When you review the materials of the sales tax check, the protocol is kept."; b) the fourth-ninth paragraph is considered to be the fifth to tenth paragraphs, respectively; 21) in the paragraph In the first paragraph of article 126, after the word "submission", the words "by the refusal" should be replaced by the word "refusal", the word "refusal", the words "and other evasion of such documents" should be deleted. Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of legislation of the Russian Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; N 49, sect. 4554; 2002, N 22, 2026; N 30, sect. 3027; 2003, N 28, sect. 2886; N 46, st. 4435; N 50, sect. 4849; 2004, N 27, sect. 2711; N 31, st. 3231; N 49, sect. 4840; 2005, N 25, est. 2427; N 30, st. 3128, 3130; N 43, sect. 4530; N 52, sect. 5581; 2006, N 23, sect. 2382; N 31, est. 3436; N 45, sect. 4630; 2007, N 1, sect. 31; N 31, est. 4013; 2008, N 30, est. 3611, 3616; N 42, est. 4697; 2009, N 48, sect. 5733, 5734; 2010, N 31, st. 4198; N 40, sect. 4969; N 48, st. 6247; 2011, N 1, sect. 7; N 24, 3357; N 45, sect. 6335; N 49, sect. 7043; 2012, N 49, sect. 6747; 2013, N 26, est. 3207; N 30, sect. 4047, 4081; N 40, sect. 5038; N 44, est. 5646; N 49, sect. 6335; 2014, N 14, sect. 1544; N 30, est. 4239; N 40, sect. (5315) The following changes: 1) Article 174, paragraph 5, should be added to the following paragraph: " When presenting a tax declaration on paper, if this paragraph has a duty to present of the tax declaration (calculation) in electronic form, such a declaration is not considered as submitted. "; (2) in article 360, paragraph 2, the words" taxpayer which are organizations "should be replaced by the words" taxing organizations "; 3) in article 362: a) in paragraph 1 of the "Taxpayers, which are organizations", replace "Taxpayers-organizations" by "taxpayers who are natural persons" with "individuals"; b) in paragraph 2 In paragraph 2, the words "Taxpayers which are organizations" should be replaced by the words "Taxpayers, organizations"; with the words " taking into account the increasing factor, In paragraph 2 of article 363: (a), in paragraph 2, the words "taxpayer which are organizations" should be replaced by the words "taxpayer organization"; b) in the first paragraph of paragraph 3 of the words "Taxpayers-individuals," to be replaced by "Taxpayers-natural persons"; 5) in article 363-1: a) in paragraph 1 of the words "Taxpayers who are organizations" to read "Taxpayers-organizations"; b) in paragraph 3 of the word "Taxpayers who are organizations," be replaced by the words "taxing organizations"; 6) in article 378-2: (a) to supplement paragraph 4-1 as follows: " 4-1. For the purposes of this article, a separate non-residential building (building, structure) where one or more owners belong to one or more owners is recognized both as an administrative-business centre and a shopping centre (complex), if so The building (structure, structure) is intended for use or is actually used both for business, administrative or commercial purposes and for the accommodation of commercial objects, catering facilities and (or) Facilities for the use of household services. For the purpose of this paragraph: building (building, structure) is recognized as intended for use both for business, administrative or commercial purposes and for the purposes of placing trade facilities, catering facilities and (or) objects of domestic service, provided that the purpose of the premises is not less than 20 per cent of the total area of the building (buildings, structures) in accordance with the relevant cadastral passports of real estate or technical accounting records (physical counts) Real estate objects include offices and related office infrastructure (including central reception facilities, meeting rooms, office equipment, parking), commercial facilities, catering facilities and/or objects of consumer services; actual use of the building (buildings, structures) both for business, administrative or commercial purposes, and for the placement of commercial objects, facilities catering services and/or catering facilities The use of at least 20 per cent of the total area of this building (buildings, facilities) for office accommodation and related office infrastructure (including centralized reception rooms, meeting rooms, equipment, parking), commercial facilities, catering facilities and (or) objects of domestic service. "; b), paragraph 7, subparagraph 7, restate: " 2) send the list electronically to the tax office. OF THE PRESIDENT OF THE RUSSIAN FEDERATION "The list," to be supplemented by the words "format and procedure for sending them in electronic form to the tax authority on the subject of the Russian Federation", the word "determined" should be replaced by the word "determined"; 7), article 381, paragraph 15, shall be amended to read as follows: editions: "15) the property of the organizations that have been assigned the status of public science centers;"; 8) in article 386: a) (Deleted-Federal Law from 24.11.2014 g. N 366-FZ b) to supplement paragraph 4 with the following: " 4. If a taxpayer is not provided by a foreign organization that does not carry out activities in the territory of the Russian Federation through permanent representation, the tax declaration within the time limits set by this article, the tax authority shall determine, on the basis of the available information, without carrying out the tax control activities of the taxpayer concerned, the amount of the tax payable in the budget system of the Russian Federation. If the tax amount specified by the tax authority is exceeded in accordance with paragraph 1 of this paragraph, above the tax amount actually paid by the foreign organization, the tax authority shall identify the tax authority in the manner established by the present Protocol. Code, under tax. "; 9) in article 391: (a) paragraph 3 of paragraph 3 should be declared void; b) in paragraph 4 of the phrase" Unless otherwise provided for in paragraph 3 of this article, the tax base for each of the taxpayer who is a natural person, "to be replaced by the words" of the tax base; 10) in article 393, paragraph 2, the words "taxpayer organizations and individuals who are individual entrepreneurs" should be replaced by the words "tax-paying organizations"; 11) in article 396: (a) paragraph 2 of paragraph 2 should be declared void; b) paragraph 3 should read: " 3. The amount of the tax to be paid to the budget by the taxpayer is calculated by the tax authorities. "; ) in paragraph 5, the words" by taxpayers who are organizations or individual entrepreneurs, " should be replaced In paragraph 15, the words "physical and" and the words "or natural persons who are individual entrepreneurs" should be deleted. "taxing organizations"; 12) in article 397: (a) In paragraph 1: in the first paragraph of the word "taxpayers" to replace the words "by the taxpayer"; in the second paragraph of the word "taxpayers" to be replaced with the words "taxpayer organizations", words "or natural persons who are individual entrepreneurs", delete; (b) in paragraph 2 replace "taxpayers (organizations or individual entrepreneurs)" with the words "taxpayer-organization"; in paragraph 3 of the phrase " taxpayers- In the first paragraph of paragraph 4, the words "Taxpayers who are physically" are replaced by the words "taxing organizations", words "or natural persons who are individual entrepreneurs"; individuals, "replace the words" Taxpayers-natural persons "; 13) in article 398, paragraph 1, of the words" Taxpayers-organizations "to be replaced by" Taxpayers-organizations ", words" or individuals who are individual ". for land owned by entrepreneurs The right to property or the right of permanent (indefinite) use and used (intended for use) in business activities, " to be deleted. Article 3 Admit invalid force; 1) Article 1 of the Federal Law of November 29, 2004 N 141-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION (4840) In the second paragraph of article 391, paragraph 3, and paragraph 2 of article 396; 2), paragraph 3 (b) of paragraph 7 and article 4, paragraph 9 (a), of the Federal Law dated November 28, 2009 N 283-FZ " On introducing amendments to certain legislative acts of the Russian Federation " (Russian Federation Law Assembly, 2009, N 48, p. 5733). Article 4 1. To establish that they are deemed to be uncollectable for the recovery of the arrears, the debts for penalties and fines, as at 1 January 2015, for organizations that are consistent with the invisibility of a legal entity established by the Federal Act "On the State Registration of Legal Persons and Individual Entrepreneurs", dated August 8, 2001, "On State Registration of Legal Persons and Individual Entrepreneurs", applicable in the case of bankruptcy, in the event of the return of the recovered body Article 46, paragraph 1, of the Federal Law of 2 October 2007. production ". 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. 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 responsible for monitoring and oversight in the field of taxes and duties. Article 5 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 5, 6, 15, 16 of Article 1 and Article 4 of this Federal Law shall enter into force on 1 January 2015. 3. Articles 2 and 3 of this Federal Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication and not earlier than the first number of the regular tax period. 4. Paragraphs 1, 2, paragraphs 2 and 3, paragraph 3, paragraphs 4, 7, 9, 12-14, 18 of article 1 of this Federal Law shall enter into force on 1 July 2015. 5. The provisions of article 31, paragraph 1, of the First Tax Code of the Russian Federation (in the wording of this Federal Law) and Part 386, paragraph 4 The second Tax Code of the Russian Federation (in the wording of this Federal Law) applies to the sum of the under-catch found after the day The entry into force of this Federal Act. 6. The provisions of article 126, paragraph 2, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply to The deadline for submission of documents to the tax authorities after the date of the entry into force of this Federal Act. 7. The provisions of article 174 of the second part of the Tax Code of the Russian Federation (in the wording of this Federal Act) apply to tax matters. declarations, including those submitted after the date of entry into force of article 2 of this Federal Law. 8. The provisions of articles 391, 393, 396-398 parts of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to The relationship between tax periods and tax periods beginning in 2015. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 4, 2014 N 347-FZ