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Amending Article 78 Of Part One And Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в статью 78 части первой и часть вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On amendments to Part One and Part Two of the Tax Code of the Russian Federation , adopted by the State Duma on June 10 2014 Approved by the Federation Council on 18 June 2014 Article 1 Article 78, paragraph 7, of the First Tax Code Russian Federation (Legislative Assembly of the Russian Federation) Federation, 1998, No. 31, sect. 3824; 1999, N 28, sect. 3487; 2003, N 22, Text 2066; 2004, N 27, sect. 2711; N 45, sect. 4377; 2006, N 31, sect. 3436; 2010, N 31, st. 4198; 2011, N 47, sect. 6611; 2012, N 27, sect. 3588; 2013, N 30, sect. 4081) the words "unless otherwise provided in the present Code" by ", unless otherwise provided by the Russian Federation's legislation on taxes and charges". Article 2 Article 2 Russian Federation Tax Code (Russian Federation Law Assembly 2000, N 32, Art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; 2002, N 22, article 2026; N 30, sect. 3021, 3033; 2003, N 1, st. 2; N 19, est. 1749; N 21, est. 1958; N 28 2874, 2879, 2886; N 50, sect. 4849; 2004, N 27, sect. 2711, 2715; N 31, est. 3231; N 34, st. 3518, 3527; N 45, sect. 4377; 2005, N 1, st. 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104; 2006, N 30, sect. 3295; N 31, st. 3436, 3443, 3452; N 50, sect. 5279, 5286; 2007, N 1, st. 20, 31; N 13, est. 1465; N 21, sect. 2462; N 31, st. 4013; N 45, est. 5416; N 49, sect. 6045; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3577, 3614; N 48, est. 5519; N 49, sect. 5723; 2009, N 18, sect. 2147; N 23, st. 2772, 2775; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731; N 52, est. 6444, 6455; 2010, N 15, st. 1737; N 21, st. 2524; N 31, st. 4176, 4198; N 32, est. 4298; N 48, sect. 6247; 2011, N 1, sect. 7; N 11, est. 1492; N 17, est. 2318; N 23, st. 3262; N 26, est. 3652; N 30, st. 4563, 4575, 4583; N 45, est. 6335; N 48, sect. 6729, 6731; N 49, sect. 7014, 7016, 7037; 2012, N 10, 100 1164; N 19, est. 2281; N 26, est. 3447; N 27, sect. 3588; N 41, est. 5526; N 49, sect. 6750; N 53, sect. 7604, 7607; 2013, N 23, st. 2866; N 27, est. 3444; N 30, est. 4031, 4045, 4081, 4084; N 40, article 5038; N 44, est. 5645; N 48, sect. 6165; N 52, sect. 6985) The following changes: 1) in Article 213-1: a) in paragraph 1: to add a new paragraph to the fifth paragraph, to read: " amounts of pensions to individuals paid under treaties of non-State Pensions provided by organizations and other employers with licensed Russian non-State pension funds whose pension contributions were paid by the employer by 1 January 2005 Funds holding and paying tax on the income of natural persons; "; paragraphs 5 and 6 should read respectively paragraphs 6 and 7; b) paragraph 2, second paragraph of paragraph 2, with the exception of the sums mentioned in paragraph 5 of paragraph 1 of this article; 2) the first paragraph of paragraph 1 Article 231, in addition to the words "unless otherwise provided for by this Chapter"; 3) to supplement article 231-1 as follows: " Article 231-1. Tax refund considerations, tax agent specific revenue 1. The amount of the tax withheld by the tax agent from the following types of income: 1), with the amount of pensions paid to individuals under non-State contracts, shall be repaid in accordance with this article Pensions provided by organizations and other employers with licensed Russian non-State pension funds whose pension contributions were paid by the employer by 1 January 2005 Funds holding and paying tax on income of natural persons; 2) from the income of taxpayers for the payment of insurance premiums on voluntary long-term life insurance contracts concluded by employers prior to 1 January 2008, the insurance premiums on which were paid up to that date are not paid at the expense of the employers in full. 2. The amounts of the tax referred to in paragraph 1 of this article shall be surrendered in the same manner as specified in article 78 of Part One of this Code, with interest accrued on them. Interest on the amount of the surplus tax is calculated from the day following the date of the actual return. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation in effect these days. ". Article 3 1. This law shall enter into force on the date of its official publication. 2. The provisions of article 213-1 of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to legal relations arising from 1 January 2005. 3. The taxpayer is entitled to request the return of the tax on the income of individuals recognized as being overpaid in accordance with article 231-1 of part two President of the Russian Federation Vladimir Putin Moscow, Kremlin 23 June 2014 N 166-FZ