RUSSIAN FEDERATION FEDERAL LAW On introducing changes to the first and second Tax Code of the Russian Federation and selected Russian legislation Adopted by the State Duma on March 21, 2014 Approved by the Federation Council on March 26, 2014 (In the wording of federal laws , 04.10.2014 N 284-FZ; of 24.11.2014 N 366-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; 2002, N 1, article 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; 2005, N 45, sect. 4585; 2006, N 31, 100 3436; 2007, N 1, est. 31; N 18, sect. 2118; N 22, st. 2564; 2008, N 26, est. 3022; N 30, est. 3616; N 48, st. 5519; 2009, N 30, sect. 3739; N 48, sect. 5733; N 51, est. 6155; 2010, N 1, sect. 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 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; 2012, N 27, sect. 3588; N 50, sect. 6954; 2013, N 19, sect. 2321; N 23, st. 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), the following changes: 1) in article 23: (a) paragraph 1, subparagraph 5, to be supplemented with the words "or is a religious organization that has not had a duty to pay taxes for the reporting (tax) periods of the calendar year" and fee "; b), paragraph 2, subparagraphs 1 and 1, paragraph 2, shall be declared void; in) to supplement paragraph 2-1 as follows: " 2-1. Taxpayers-natural persons on taxes paid on the basis of tax notices, other than the duties stipulated in paragraph 1 of this article, are required to report whether they have immovable property and (or) transport The Convention on the Rights of the Child; Taxes on these tax objects for the period of their possession. The specified communication with the application of the copies of the legal (entitlement) documents for real estate objects and (or) documents supporting state registration of vehicles is submitted to the tax authorities. The authority for each tax object is one time up to 31 December of the year following the tax period. The existence of a tax object referred to in the first paragraph of this paragraph is not reported to the tax authority in cases where the individual has received a tax notification of that object's tax or if the individual has received a tax notification. was not given a tax notice in connection with the granting of a tax benefit. "; , paragraph 3 to be declared void; d) in paragraph 7: in the first paragraph of" paragraphs 2 and 3 "should be replaced by the words" paragraphs 2 and 2-1 "; in paragraph 4, paragraph 4, replace by "paragraphs 2 and 3" by "paragraphs 2 and 3". 2-1 "; 2) paragraph 4, article 24, paragraph 4, 1 to recognize null power; 3) Article 31, paragraph 1, to complete subparagraph 2-1 as follows: " 2-1) Monitor the performance of banks ' obligations of the Code. The procedure for monitoring the performance of banks under this Code is approved by the federal executive authority responsible for the supervision and supervision of taxes and duties, in consultation with the Central Bank of the Russian Federation; "; 4) in article 52: (a), paragraph 2 should be supplemented with the following paragraphs: " Tax payable by natural persons in respect of immovable property and (or) vehicles, is calculated by the tax authorities for no more than three tax periods, the previous calendar year of the tax notice. In the case referred to in the second paragraph of this paragraph, subject to the taxpayer's obligation under article 23, paragraph 2-1, of this Code, the amount of the tax shall be calculated starting with that the tax period in which this duty was performed. "; b) in the first paragraph of paragraph 3, the words" calculation of the tax base "should be replaced by" tax object, tax base "; 5) in paragraph 4 of article 57 of the words" tax base " Replace the words "the amount of the tax"; 6) with article 58, paragraph 6, of the following paragraph: " If the tax authority recalculates the previously calculated tax, the tax is paid according to the tax notice at the time specified in the sales tax notice. The tax notification should be sent not later than 30 days before the date specified in the tax notice. "; 7) in article 85: (a) in paragraph 3: the first paragraph should read as follows: " 3. The authorities responsible for the registration (migration register) of persons at their place of residence (place of residence), registration of the civil status of natural persons and the guardianship authorities are obliged to report the facts of the registration persons in the place of residence, placing on the migration register (deregiving from the migration account) at the place of residence of a foreign worker, on the facts of the birth and death of natural persons, on the facts of marriage, dissolution of marriage, establishment Paternity, establishing and putting an end to tutelage and guardianship Authorities at their location within 10 days after the day of registration, placing on the migration register (deregating) the specified persons or the day of registration of acts of civil status of natural persons. "; paragraph 3 after The words "birth and death" should be supplemented by the words ", marriage, dissolution of marriage, determination of paternity, establishment and termination of tutorship and guardianship"; b) to supplement paragraph 13 as follows: " 13. The particulars referred to in this article shall also be submitted by organs, institutions, organizations or notaries or officials authorized to make notarial actions to the tax authorities for their use as specified in this article. Requests for five days from the date of receipt of the request. "; 8) to supplement Article 85-1 as follows: " Article 85-1. Duties of the opening and opening of personal accounts according to Russian Federation's taxpayer-related budget law 1. The Federal Treasury (the other body which opens and maintains the personal accounts in accordance with the budgetary laws of the Russian Federation) is obliged to report the opening (about the change of the props) of the organization's personal account in The tax authority at its location in electronic form within three days from the date of the event. 2. Forms, formats of reports of the opening (closing, modification of the props) of the personal accounts of the organizations in the Federal Treasury (other body which opens and maintains the personal accounts in accordance with the budgetary laws of the Russian Federation) of the Russian Federation), the list of the types of personal accounts reported to the tax authorities and the procedure of the communication by the Federal Treasury (other body that opens and maintains the personal accounts in accordance with the budgetary laws of the Russian Federation) of the Federation) on the opening (closing, remission) of personal accounts in the The tax authorities in electronic form are approved by the federal executive authority responsible for the control and supervision of taxes and duties. "; 9), article 105-14, paragraph 4, should be amended to read as follows: "5) in the sphere of military-technical cooperation of the Russian Federation with foreign states, carried out in accordance with the Federal Law of July 19, 1998 No. 114-FZ" On military-technical cooperation of the Russian Federation with by foreign States "."; 10) paragraph 2 of article 105-16 add the following paragraph to the paragraph: " In the case of an updated notification until the taxpayer has learned that the tax authority has established false information about controlled transactions in the notification. The taxpayer shall be exempt from the liability provided for in article 129-4 of this Code. "; 11) Article 118 shall be declared void; 12) Article 129-1 to be supplemented by paragraph 3, reading: " 3. The non-submission (late submission) by the taxpayer to the tax authority of the communication referred to in article 23, paragraph 2-1, of the present Code, results in a fine of 20 per cent of the penalty The unpaid amount of the tax in respect of the immovable property object and (or) of the vehicle on which the communication is not submitted (s) provided for in article 23, paragraph 2-1, of this Code. "; 13). 132: a) the word "taxpayer" delete; (b) paragraph 1 of paragraph 1, after the words "creating a lawyer's office," should be supplemented by the words "investment partnership accounts"; , paragraph 1, paragraph 2, as follows: " 2. Dissociation within the fixed period of the bank to the tax authority about the opening or closing of the account, deposit (deposit), modification of account details, deposit (deposit) of the organization, individual entrepreneor, non-physical person. by an individual entrepreneor, a notary public engaged in private practice, or a lawyer who established a lawyer's office, an investment partnership account "; 14) in article 134: (a) the name to be supplemented with the words", the account Investment Partnership "; b) the first paragraph after the word "agent" to be supplemented by the words ", an investment partnership"; (15) paragraph 2 of article 135, after the word "agent" to be supplemented by the words ", the investment partnership"; 16), article 135-1, amend to read: " Article 135-1. Failure by the bank to submit statements (statements) on the operations and accounts (investment partnership) to the tax authority Non-submission of bank accounts on the existence of accounts (investment partnership accounts), deposits (deposits) in the bank and (or) the balance of cash in the accounts (the account of the investment partnership), deposits (deposits), account statements (investment partnership account), deposits (deposits) to the tax authority in accordance with Article 86, paragraph 2, of this Code and (or) failure to communicate the remainder In accordance with article 76, paragraph 5, of the present Code, as well as the submission of statements (statements) containing false information, the funds in the accounts are suspended, in accordance with article 76, paragraph 5, of the present Code. In the first paragraph of article 135, paragraph 4, of the word "transfer of electronic moneys", replace the words "transfer of taxes to the Russian Federation's budget system". the electronic money of the taxpayer or the tax agent. " 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 49, sect. 4554; N 53, est. 5023; 2002, N 30, est. 3021, 3027; N 52, sect. 5138; 2003, N 1, est. 6; N 28, est. 2886; N 46, st. 4435; 2004, 27, sect. 2711, 2713; N 30, est. 3083; N 31, st. 3231; 2005, N 25, est. 2427, 2428; N 30, stop. 3112; N 43, sect. 4350; 2006, N 12, sect. 1233; N 31, est. 3436; 2007, N 23, st. 2691; N 31, sect. 4013; 2008, N 27, Text 3126; N 30, est. 3611; 2009, N 29, stop. 3641; N 30, sect. 3739; N 48, sect. 5733, 5734; 2010, N 19, st. 2291; N 31, est. 4198; N 48, sect. 6247, 6249, 6251; 2011, N 47, st. 6609; 2012, N 26, est. 3447; N 27, sect. 3587; N 41, est. 5526; N 49, sect. 6747; 2013, N 30, sect. 4031; N 40, article 5038; N 44, est. 5640, 5646; N 49, sect. 6335), the following changes: 1) the first paragraph of paragraph 2 of Article 346-11 after the words "the property of the organizations" to be supplemented by the words " (except for the tax paid in respect of real estate objects, the tax base for which is defined as their cadastral value in accordance with this Code) "; 2) paragraphs 4 and 5 of article 346, paragraph 3, of article 346-12, as follows: " established under the Federal Act of 23 August 1996 No. 127-FZ " On science and public science and technology Policies " by budgetary and autonomous scientific institutions and economic partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (programmes for electronic of computer machines, databases, inventions, useful models, industrial designs, selection achievements, integrated circuits topologies, production secrets (know-how), exclusive rights of which belong to these scientific institutions (including with others); Established in accordance with the Federal Act of 29 December 2012, No. 273-FZ "On education in the Russian Federation" by educational institutions of higher education, which are budgetary and autonomous institutions, economic societies and the business partnerships, which are the practical application (s) of the results of intellectual activity (electronic computer applications, databases, inventions, useful models, industrial designs, selection of achievement, topologies of integrated circuits, secrets (a) The right of the child to education in the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the for doing business with a single tax "supplemented by words", except for real estate objects, the tax base of which is defined as their cadastral value according to this Code "; 4) Part Two of Article 356 addition of the word "organizations"; 5) paragraphs 1 and 2 of article 363 should read as follows: " 1. The tax and advance tax payments are paid by the taxpayers to the budget of the vehicle. The procedure and time limits for the payment of tax and advance tax payments for taxpayers are established by the laws of the constituent entities of the Russian Federation. At the same time, the period of payment of the tax may not be fixed before the time limit stipulated in article 363-1, paragraph 3, of this Code. "; 6) in the first paragraph of article 366, paragraph 2, of the Ministry of Finance of the Russian Federation, replace by the words" Ministry of Finance ". "The federal executive authority responsible for the control and supervision of taxes and duties"; 7) in article 374, paragraph 1, of the words "and 378-1 of this Code" shall be replaced by the words ", 378-1 and 378-2 of this Code"; 8) The first paragraph of article 375 should be supplemented with the following sentence: " "If the residual value of the equipment includes a monetary assessment of future costs associated with the property, the residual value of the equipment in question for the purposes of this chapter shall be determined without taking into account such costs."; 9) (Deleted-Federal Law 04.10.2014 N 284-FZ) 10) in article 378-2: a) in paragraph 10: in addition to words ", unless otherwise specified by this paragraph"; add the following paragraph: " B If the immovable property is formed as a result of a section of immovable property or other relevant legislation of the Russian Federation, actions with immovable property objects included in the list as of 1 January of the fiscal period specified by the newly created object In the case of immovable property, subject to compliance with the criteria laid down in this article, it shall be subject to the taxation of the cadastral value determined by the date of placement of such an object on the State cadastral system. Accounting. "; (In the wording of Federal Law of 24.11.2014). N 366-FZ) (b) paragraph 12, subparagraph 3, amend to read: " (3) Immovable property shall be subject to the taxation of the owner of the object, unless otherwise provided for in articles 378 and 378-1 of the real estate Code. "; in), in paragraph 13, the words" owner of objects "should be replaced by the words" object owner "; 11) in article 380, paragraph 4, the words" in paragraphs 1 and 3 of this article "shall be replaced by the words" in this article "; 12) Article 382, paragraph 5, of the phrase " foreign organizations referred to in paragraph 1, subparagraph 3 Articles "replace the words" referred to in Article ". Article 3 Article 3 of the Russian Federation Law of 21 March 1991 N 943-I OF THE PRESIDENT OF THE RUSSIAN FEDERATION 492; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 33, Art. 1912; N 34, sect. 1966; 1993, N 12, st. 429; Legislative Assembly of the Russian Federation, 1999, No. 3484; 2002, N 1, st. 2; N 22, Text 2026; 2003, N 21, sect. 1957; 2004, 27, sect. 2711; 2005, N 30, sect. 3101; 2006, N 31, 100 3436; 2009, N 29, stop. 3599; 2010, N 48, sect. 6247; 2011, N 27, sect. 3873) the following changes: 1) Article 1 should be redrafted to read: " Article 1. Tax authorities of the Russian Federation (hereinafter-the tax authorities)-a single centralized system for monitoring compliance with the legislation on taxes and charges, on the correctness of the calculation, completeness and timeliness of payments (transfers) to the budget OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation. "; 2) Article 6 should read as follows: " Article 6. The main task of the tax authorities is to control the observance of the legislation on taxes and fees, for the correctness of the calculation, completeness and timeliness of payment (transfer) to the Russian Federation's budget system of taxes and fees, The relevant penalties, fines, interest and, in the cases provided for by the legislation of the Russian Federation, for the correctness of the calculation, completeness and timeliness of payment (transfer) to the Russian Federation's budget system, OF THE PRESIDENT OF THE RUSSIAN FEDERATION The tax authorities also perform other functions in the cases provided for by this Law, other federal laws and regulations adopted by the Government of the Russian Federation in accordance with them. "; (3) In article 7: (a), paragraph 11 should be amended to read as follows: " to recover the amounts owed for interest charged on restructured debt on federal, regional and local taxes and levies on OF THE PRESIDENT OF THE RUSSIAN FEDERATION To find the force no more. Article 4 Paragraph 2 of article 12, paragraph 2, of the Federal Act of 15 November 1997, No. 143-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5340; 2001, N 44, sect. 4149; 2003, N 17, sect. 1553; N 50, sect. 4855; 2009, N 51, sect. 6154; 2010, N 15, sect. 1748; 2011, N 49, sect. 7056; N 50, sect. 7342; 2012, N 31, est. 4322; 2013, N 19, sect. 2326; N 30, sect. 4075) to supplement the new second sentence with the following: " Information on the State registration of marriage, dissolution of marriage, determination of paternity is transferred by the civil registration authority to the territorial authority The federal executive body responsible for monitoring and supervising compliance with the legislation on taxes and fees. ", after the word" death ", add the words" marriage, dissolution of marriage, paternity, ". Article 5 Article 4 (2) of the Federal Law dated November 2, 2013 N 307-FZ "On making changes to Article 12 of Part One and Chapter 30 of the Second Tax Code of the Russian Federation" (Collection OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5646) replace by "authorized body of the executive power of the constituent entity of the Russian Federation" with the words " a federal executive body exercising public policy and regulatory functions in the scope of property relations, ". Article 6 Admit invalid since the entry into force of this Federal Law: 1) Article 1, paragraph 104, of Federal Law dated July 9 1999 N 154-FZ "On introducing amendments and additions to the first Tax Code of the Russian Federation" (Assembly of Russian Laws, 1999, No. 28, art. 3487); 2) paragraphs 14 and 18 of article 1, paragraph 12, and article 3, paragraph 5, of the Federal Law of 27 July 2006 137-FZ "On amendments to Part One and Part Two of the Tax Code of the Russian Federation and in certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436); 3) paragraphs 2 and 3 of 1 of Article 1 of the Federal Law of 30 December 2006, No. 268-FZ " On making changes to a part OF THE PRESIDENT OF THE RUSSIAN FEDERATION 31); 4) article 5, paragraph 1, of the Federal Law of 27 June 2011, No. 162-FZ " On amendments to selected legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3873); 5) paragraph 12 of paragraph 2 and article 2, paragraph 14, of Federal Law of 28 November 2011 N 336-FZ " On making changes in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7014); 6) Paragraph 33 of Article 1 of the Federal Law of 23 July 2013 N 248-FZ "On introducing changes to the first and second tax laws" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4081). Article 7 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. Subparagraph (a) (a), (a) (a), (a) (a), (b) and (c) (a), article 1 (a), and article 4, paragraph 7, subparagraph (a), and article 4 of this Federal Act shall enter into force on 1 January 2015. 3. Article 1, paragraph 12, of this Law shall enter into force on 1 January 2017. 4. Paragraphs 1 to 3 and 6 to 12 of Article 2 of this Federal Law shall enter into force not earlier than one month after the date of the official publication of this Federal Law and not earlier than the first number of the regular tax period, by appropriate tax. 5. The provisions of paragraph 4 of article 52, paragraph 4, of the first paragraph of the first Tax Code of the Russian Federation (as amended by the present Federal Law) shall be applied until 1 January 2017. 6. Article 105, paragraph 4, of the first paragraph of the Tax Code of the Russian Federation (in the wording of this Federal Law) applies to transactions, revenues and/or expenses that are recognized for tax purposes in accordance with Chapter 25 of Part Two of the Tax Code of the Russian Federation), effective 1 January 2012. 7. The provisions of article 132 of the first part of the Tax Code of the Russian Federation (as amended by the present Federal Act) with regard to the accounts of natural persons, -Not individual entrepreneurs, applicable as from 1 July 2014. President of the Russian Federation Vladimir Putin Moscow, Kremlin April 2, 2014 N 52-FZ