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Amending Articles 31 And 105 Part One And Chapter 25-3 Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в статьи 31 и 105 части первой и главу 25-3 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On making changes to Articles 31 and 105 of Part One and Chapter 25-Part Two of the Second Tax Code Russian Federation Accepted State Duma on June 20, 2014 approved by the Federation Council on 25 June 2014 Article 1 Article 1 Article 1 Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2004, N 27, sect. 2711; 2005, N 45, sect. 4585; 2006, N 31, 100 3436; 2007, N 1, est. 31; 2009, N 51, sect. 6155; 2010, N 31, sect. 4198; N 49, sect. 6420; 2012, N 27, sect. 3588; 2013, N 26, est. 3207; N 30, sect. 4081; 2014, N 14, est. (1544) The following changes: 1) the first indent of article 31, paragraph 1, article 31, paragraph 1, should read: "(14) bring suit (s) to the courts of general jurisdiction, the Supreme Court of the Russian Federation or the arbitral tribunal (s):"; 2) in article 105: (a), paragraph 1 should read: " 1. Cases concerning the recovery of tax sanctions on the application of tax authorities to organizations and individual entrepreneurs are considered by arbitration courts and the Supreme Court of the Russian Federation in accordance with the arbitration procedural law of the Russian Federation. "; b), paragraph 2 should read as follows: " 2. Cases concerning the recovery of tax sanctions on the application of tax authorities to individuals who are not individual entrepreneurs are considered by the ordinary courts and the Supreme Court of the Russian Federation in accordance with the civil law. OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340; 2004, N 45, sect. 4377; 2005, N 30, sect. 3117; N 52, sect. 5581; 2006, N 1, sect. 12; N 31, est. 3436; 2007, N 31, est. 4013; N 49, sect. 6071; 2008, N 52, sect. 6218, 6219, 6236; 2009, N 1, st. 19; N 29, art. 3582; N 52, sect. 6450; 2010, N 15, sect. 1737; N 18, sect. 2145; N 19, st. 2291; N 32, sect. 4298; N 40, sect. 4969; N 48, st. 6247; 2011, N 1, sect. 7; N 30, est. 4587; N 47, st. 6608; N 49, sect. 7061; 2012, No. 29, sect. 3980; N 31, st. 4322; N 49, sect. 6750; N 50, sect. 6958; 2013, N 23, est. 2866; N 30, est. 4084; N 48, sect. 6165; 2014, N 16, sect. 1835) the following changes: 1) paragraph 2 (2) of article 333-17, after the words "in the courts of general jurisdiction," to be supplemented by the words "Supreme Court of the Russian Federation,"; (2) paragraph 1 of article 333-18, paragraph 1, of the following article. of: " (1) when applying to the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation, the courts of general jurisdiction, arbitral tribunals or justices of the peace-before filing a request, application, application, or statement of claim, Complaints; "; 3) in article 333-19: a) the name to be stated in , to read: " Article 333-19. The size of the State duty on cases considered by the Supreme Court of the Russian Federation, the courts of general jurisdiction, justices of the peace "; b) in paragraph 1: the first paragraph to state in next revision: " 1. In matters considered by the Supreme Court of the Russian Federation in accordance with the civil procedural legislation of the Russian Federation, the courts of general jurisdiction and justices of the peace, the State duty shall be paid in the following amounts: " (6), when submitting a challenge (in whole or in part) of the normative legal acts (normative acts) of the State authorities, the Central Bank of the Russian Federation, State extrabudgetary funds, local government bodies, State corporations, officials, and statements to challenge the non-legislative acts of the President of the Russian Federation, the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION Paragraph 7 should read: " 7) When submitting an application for the recognition of a non-normative legal act, and for the recognition of the decisions and actions (inaction) of State authorities, local authorities, other bodies, officials unlawful: individuals-200 rubles; for organizations-2,000 rubles; "; 4) in article 333-20: (a) the name should read: " Article 333-20. The peculiarities of the payment of the state duty on appeal to the Supreme Court of the Russian Federation, courts of general jurisdiction, to justices of the peace "; (b) paragraph 1 of paragraph 1 should read as follows: " 1. In the cases brought before the Supreme Court of the Russian Federation in accordance with the civil procedural legislation of the Russian Federation, the courts of general jurisdiction and justices of the peace, the State duty is paid in the light of the following: "; in), paragraph 2 should be redrafted to read: " 2. The Supreme Court of the Russian Federation, the courts of general jurisdiction or justices of the peace, based on the property situation of the payer, have the right to exempt it from payment of the State duty on cases before the courts or international judges, or Reduce its size and delay (calculated) its payment in the manner provided for in article 333-41 of this Code. "; 5) in article 333-21: (a) the name should read: " Article 333-21. The size of the State duty on cases, considered by the Supreme Court of the Russian Federation, arbitral tribunals "; b) in paragraph 1: the first paragraph should read: " 1. In the cases before the Supreme Court of the Russian Federation in accordance with the arbitration procedural laws of the Russian Federation, arbitral tribunals, the State duty is paid in the following amounts: "; Subparagraphs (2) to (1), to read: " 2-1) when submitting an application to challenge the normative legal acts of the federal executive authorities affecting the rights and legitimate interests of the applicant in the field of legal protection of results of intellectual activities and means of individualization and number in the sphere of patent rights and rights to selection achievements, rights on integrated circuits topologies, rights to secrets of production (know-how), rights to means of individualization of legal persons, goods, works, services and enterprises, rights use of the results of intellectual activity as part of a single technology: for individuals-200 rubles; for organizations-2,000 roubles; "; in subparagraph 3 of the word" recognition of a normative legal act inactive, " delete; 6) in article 333-22: a) , amend to read: " Article 333-22. The peculiarities of the payment of the state duty on the appeal to the Supreme Court of the Russian Federation , arbitral tribunals "; b) the first paragraph 1 should read: " 1. In cases considered by the Supreme Court of the Russian Federation in accordance with the arbitration procedural laws of the Russian Federation, the arbitration courts, the State duty is paid according to the following characteristics: "; (c) Paragraph 2 should read as follows: " 2. The Supreme Court of the Russian Federation, arbitration courts, based on the property situation of the payer, have the right to exempt it from payment of the state duty on the cases before the courts, or to reduce it, as well as to delay it. (disregarding) its payment in the manner provided for in article 333-41 of the present Code. "; 7) in article 333-35, paragraph 1: (a), subparagraph 2, restate: " (2) Supreme Court of the Russian Federation, courts of general " jurisdiction, arbitral tribunals and justices of the peace-upon request The Constitutional Court of the Russian Federation; "; (b), paragraph 11, states that: " 11) Natural persons-Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory-on cases under consideration by courts of general jurisdiction, arbitral tribunals, justices of the peace, the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation, when making appeals to organs and (or) officials who perform notarial actions, and to bodies, State registration of acts of " 12) Physical persons-participants and invalists of the Great Patriotic War-in cases considered by the courts of general jurisdiction, arbitral tribunals, justices of the peace, OF THE PRESIDENT OF THE RUSSIAN FEDERATION status; "; 8) in article 333-36: a) , amend to read: " Article 333-36. Concessions to the Supreme Court of the Russian Federation, courts of general jurisdiction, to justices of the peace "; b) in paragraph 1: the first paragraph should read: " 1. The payment of state duty on cases considered by the Supreme Court of the Russian Federation in accordance with the civil procedural legislation of the Russian Federation, courts of general jurisdiction, justices of the peace, shall be released: "; Paragraph 19 should read: " 19) State bodies, local self-government bodies acting in cases before the Supreme Court of the Russian Federation, courts of general jurisdiction, justices of the peace, as a matter of fact of the plaintiffs or respondents; "; in) the first paragraph of paragraph 2 should read was revised to read: " 2. From payment of State duty on cases before the Supreme Court of the Russian Federation in accordance with the civil procedural legislation of the Russian Federation, courts of general jurisdiction, justices of the peace, subject to the provisions of paragraph 3 This article shall be released: "; 9) in article 333-37: (a) the name should read: " Article 333-37. Concessions to the Supreme Court of the Russian Federation, arbitral tribunals "; b) in paragraph 1: the first paragraph should read: " 1. The payment of state duties in cases considered by the Supreme Court of the Russian Federation in accordance with the arbitration procedural laws of the Russian Federation shall be exempt from: "; sub-paragraph 1 The following wording: "(1) Prosecutors and other bodies applying to the Supreme Court of the Russian Federation, arbitral tribunals in the cases provided for by law, in defence of public and/or public interest;"; subpara. 1-1 , amend to read: " 1-1) Public The organs, bodies of local self-government, acting in cases considered by the Supreme Court of the Russian Federation, arbitral tribunals, as plaintiffs or defendants; "; , paragraph 1, paragraph 2, amend to read: " 2. From the payment of the State duty on cases before the Supreme Court of the Russian Federation in accordance with the arbitration procedural legislation of the Russian Federation, arbitral tribunals, subject to the provisions of paragraph 3 of this article are released: "; 10) in article 333-40: (a), paragraph 1, subparagraph 3, to read as follows: " (3) termination of proceedings or abandonment of the application without consideration by the Supreme Court of the Russian Federation, courts of general jurisdiction or arbitral tribunals. In concluding a settlement agreement before a decision of the Supreme Court of the Russian Federation, arbitral tribunals will return 50 per cent of the amount of the State fee paid to the applicant. This provision does not apply if the settlement agreement is in the process of execution. It is not subject to the refund of the State duty on the defendant's voluntary satisfaction of the plaintiff's claims after the latter's appeal to the Supreme Court of the Russian Federation, the arbitral tribunal and the determination of the claim Statements to the proceedings, as well as in the approval of a settlement agreement by the Supreme Court of the Russian Federation, a court of general jurisdiction; "; b) paragraph 6 of paragraph 3, should read as follows: " The declaration of return is superfluous paid (recovered) amount of state duty on cases, before the courts of general jurisdiction, arbitral tribunals, the Supreme Court of the Russian Federation, the Constitutional Court of the Russian Federation and the constitutional (charter) courts of the constituent entities of the Russian Federation, justices of the peace, The determination and record of the courts on the circumstances that give rise to the full or partial refund of the amount of the state duty paid (recovered), as well as the original payment documents in the event that the State duty is subject to returning in full, and in the event that it is returned In part, copies of the specified payment documents. ". Article 3 This Federal Law comes into force after a hundred eighty days after the day of the entry into force of the Russian Federation's Constitution Amendment Act. "On the Supreme Court of the Russian Federation and the Prosecutor's Office of the Russian Federation". President of the Russian Federation Vladimir Putin Moscow, Kremlin 28 June 2014 N 198-FZ