RUSSIAN FEDERATION FEDERAL LAW Amends Part One and Second Tax Code of the Russian Federation to increase the responsibility of tax agents for Failure to comply with the requirements of the legislation on taxes and fees adopted by the State Duma on April 24, 2015 Approved by the Federation Council on April 29, 2015 Article 1 Article 1 Tax Code of the Russian Federation (Collection of Russian legislation, 1998, N 31, p. 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5016; 2002, N 1, est. 2; 2003, N 22, Text 2066; N 23, st. 2174; 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. 28, 31; 2008, N 48, sect. 5519; 2009, N 48, sect. 5733; N 51, est. 6155; 2010, N 31, sect. 4198; N 45, sect. 5752; N 48, est. 6247; N 49, sect. 6420; 2011, N 27, sect. 3873; N 30, st. 4575; N 47, st. 6611; N 49, sect. 7014; 2012, N 27, sect. 3588; 2013, N 19, sect. 2321; N 26, st. 3207; N 30, sect. 4081; 2014, N 14, est. 1544; N 26, est. 3404; N 40, sect. 5315; N 45, sect. 6157; N 48, sect. 6657, 6660) the following changes: 1) in paragraph 5, paragraph 2 of Article 11, paragraph 2 of the word "paragraph 3" delete; 2) in article 31, paragraph 4: (a) in the second paragraph, the word "shall" be replaced by the word "shall"; b) add a fourth paragraph to the following: " If the document is sent by the tax authority through the taxpayer's personal office, the date of receipt shall be deemed to be the day following the day of the document's placement in person the taxpayer's office. "; c), the fourth paragraph is considered to be a paragraph 5; 3) Article 52, paragraph 4, should be supplemented with the following paragraph: " In case the total amount of taxes calculated by the tax authority is less than 100 rubles, the tax notice is not sent to the taxpayer, for the exception of the tax notice in the calendar year after which the possibility of tax notification by the tax authority is lost in accordance with paragraph 2 of this article. "; 4) article 76: a) in the first paragraph of paragraph 1 the words "paragraph 3" Replace with "paragraphs 3 and 3-2"; b) to supplement paragraph 3-2 as follows: " 3-2. The decision of the tax authority to suspend tax agent operations on its bank accounts and transfers of its electronic funds is also taken by the head (deputy head) of the tax authority in case of failure to submit the said the tax agent for the calculation of the sales tax amount of the individual, calculated and withheld by the tax agent, to the tax authority within 10 days after the deadline for the submission of such calculation. In this case, the decision of the tax authority to suspend operations of the tax agent on its accounts in the bank and transfers of its electronic funds is canceled by the decision of that tax authority no later than one day after the day submission by this tax agent of the calculation of the amount of the tax on the income of individuals, calculated and withheld by the tax agent. "; in the first paragraph of 9-1 of the word" in paragraphs 3-1, "to read" paragraph 3-1, paragraph 3-2, paragraph 2, "; 5), article 80, paragraph 1, should be supplemented with the following paragraph: " Calculating the sales tax amount of physical persons, calculated and withheld by the tax agent, is a document containing generalized tax agent information for all individuals who have received tax revenues. an agent (a separate tax agent), the amounts of accrued and paid income, tax deductions, calculated and withheld tax amounts, as well as other data that is the basis for the calculation of the tax. "; 6) in article 85: (a) paragraph 9-2 shall be declared invalid; b) in paragraph 11 of the word ", 8 and 9-2" replace by the words "and 8"; 7) in article 126: (a), in the first paragraph of paragraph 1, the words "paragraph 1-1" shall be replaced by the words "paragraphs 1-1 and 1-2"; b) to supplement paragraph 1 to 2 of the following: Content: " 1-2. Failure by the tax agent to pay the tax on the income of individuals, calculated and withheld by the tax agent to the tax authority at the site of account results in the recovery of a fine from the tax agent in the amount of 1 000 In the first paragraph of paragraph 2, the words "violations of the law on taxes and charges under article 135-1" shall be replaced by the words "violations of the provisions of article 135-1". The legislation on taxes and charges provided for in articles 126-1 and 135-1 "; 8) to supplement article 126-1 as follows: " Article 126-1. The tax agent view of the tax authority containing false information 1. The tax agent's submission to the tax authority of the documents contained in this Code, which contain false information, results in the collection of a fine of 500 rubles for each submitted document, which contains untrustable documents details. 2. The tax agent is exempt from the liability provided for in this article, if errors are detected by the tax agent and submitted to the tax authority by qualified documents until the tax agent has discovered the tax the organ of the unreliability of the information contained in the documents submitted to them. ". Article 2 Amend Part Two of the Tax Code Russian Federation (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 1, article 18; N 23, est. 2289; 2003, N 1, sect. 2; 2004, N 27, est. 2711; N 31, st. 3231; 2006, N 31, 100 3436; 2007, N 31, est. 4013; 2009, N 29, Art. 3639; N 52, sect. 6444; 2010, N 15, sect. 1737; N 21, st. 2524; N 31, st. 4198; 2011, N 1, sect. 7; N 11, est. 1492; N 30, est. 4575; N 49, sect. 7014; 2012, N 27, sect. 3588; 2013, N 44, sect. 5645; 2014, N 26, est. 3372; N 48, sect. 6649, 6657; 2015, N 1, st. (18) The following changes: 1) in article 223, paragraph 1: (a), subpara. (3) read: " (3) Purchase of goods (works, services), acquisition of securities-in receipt of income in the form of material benefits. In the event that the payment of the acquired securities is effected after the transfer to the taxpayer of the ownership of the securities, the date of actual receipt of the income is determined as the date of the corresponding payment of the value of purchased securities; "; b) to supplement subparagraphs 4 to 7 with the following content: " 4) set-off of oncoming homogenous requirements; 5) to write off uncollectable uncollectable receivables from the balance of the organization; 6) The last day of the month in which the advance report was approved after return of the employee on mission; 7) the last day of each month during the period for which the borrowed (credit) funds were granted on receipt of income in the form of the benefit derived from the savings on interest The receipt of credit (credit) funds. "; 2) in article 226: (a) paragraphs 1 and 2 of paragraph 3, amend to read: " 3. The tax amounts are calculated by tax agents on the date of the actual receipt of income determined in accordance with article 223 of this Code, cumulative since the beginning of the tax period for all income (except for of the proceeds of the equity participation in the organization), for which the tax rate established by paragraph 1 of article 224 of this Code is applied to the taxpayer for the period, with a set-off in previous months of the current year the sales tax amount of the sales tax amount. The tax amount for the revenue that other tax rates apply, as well as the income from equity participation in the organization, is calculated separately for each amount of the specified income to the taxpayer. "; b) in paragraph 4: the first paragraph should be added with the words" taking into account the peculiarities set by this paragraph "; paragraph 2 should read: " When paying the taxpayer income in kind or taxpayer income in the form of The material benefit of deducting the calculated amount of the tax is made by the tax agent through any income paid by the tax agent to the taxpayer in monetary terms. However, the withholding tax shall not exceed 50 per cent of the monetary amount paid in cash. "; in paragraph 5: the first paragraph after the words" If it is not possible "should be supplemented by the words" during the tax period ", In the words "no later than one month after the end of the tax period", replace the words "no later than 1 March of the year following the end of the tax period", the words "and the amount of the tax" shall be replaced by the words ", the amount of the income from which the tax is withheld, and the sum of the withholding tax "; in the second paragraph," and the amount of the tax and " to replace by the words ", the amount of income from which the tax is withheld, and the amount of the uncollected tax, and also"; to supplement the following paragraph: " Tax agents-Russian organizations having separate units, organizations classified as major tax payers, individual entrepreneurs, who are made up of the tax authority for the place of activity in connection with the application of the tax system in the form of a single tax on income for individual activities and/or the patent system shall be taxed, shall be reported on the amount of income from which the tax is withheld and the amount of the uncollected tax in the same manner as in article 230, paragraph 2, of this Code. "; , paragraph 6, amend to read: " 6. Tax agents are required to list the amount of the calculated and withheld tax no later than the day after the day of payment to the taxpayer. When paying the taxpayer income in the form of temporary disability benefits (including nursing allowance) and in the form of leave payment, tax agents are required to list the amount of the calculated and withheld tax later than the last number of months in which such payments were made. "; d) in paragraph 7: the first paragraph after the words" at the place of accounting "should be supplemented with the words" (place of residence) ", supplemented by the words" unless otherwise specified of this paragraph "; , in the third paragraph," "Replace the words" by "to the natural persons with these separate units"; to supplement the paragraph with the following: " Tax agents-individual entrepreneurs who are made up of the tax authority, by place of activity, in connection with the application of the tax system, in the form of a single tax on the income of individual activities and (or) of the patent system of taxation, on the income of employees are required to list the calculated and withheld tax amounts in the budget of the place of account in connection with the implementation of such activities. "; 3) in article 230: (a), paragraph 2 should read: " 2. Tax agents submit to the tax authority by place of their accounting: document containing information about the income of the individuals of the expired tax period and the amount of the tax, calculated, withheld, and listed in the budget system of the Russian Federation for this tax period for each individual, annually no later than 1 April of the year following the previous tax period, in the form, formats and procedures approved by the federal executive branch, Commissioner for Monitoring and Oversight of Taxes and Fees, unless otherwise provided Paragraph 4 of this article; calculation of the sales tax amount of the individual, calculated and withheld by the tax agent, for the first quarter, first quarter, nine months not later than the last day of the month following the relevant period, a year-no later than 1 April of the year following the previous tax period, in the form, formats and in the manner approved by the federal executive authority responsible for monitoring and supervision in the field of taxes and duties. Sales tax agents-Russian organizations that have separate units submit a document containing information about the income of the individuals of the expired tax period and the amount of the tax, calculated, withheld, and listed in of the Russian Federation's budget system and the calculation of the amount of the tax on the income of individuals, calculated and withheld by the tax agent, against individuals who have earned income from such distinct units to the tax authority at the location of such distinct units. Sales tax agents-organizations classified as major tax payers submit a document containing information on the income of individuals over the past tax period and the amount of the tax on the income of individuals, calculated, in the budget system of the Russian Federation and the calculation of the amount of the tax on the income of individuals, calculated and withheld by the tax agent, including against individuals who have received income from separate units of these organizations, to the tax authority at the place of account as the largest a taxpayer or a tax authority at the place where such a taxpayer is taken into account in an appropriate separate unit (separate for each separate unit). Sales tax agents-individual entrepreneurs who are made up of the tax authority to take account of the place of activity in connection with the application of the tax system in the form of a single tax on the disposable income for individual species activities and (or) of the patent tax system, submit a document containing information on the income of individuals over the past tax period and the amount of the tax, calculated, withheld and listed in the budget system of the Russian Federation, and calculating the sales tax amount of physical persons, calculated and withheld tax by an agent, in relation to its employees, to the tax authority at the place of accounting in connection with the implementation of such activities. Document containing information on the income of individuals over the past tax period and the amount of the tax, calculated, withheld and listed in the Russian budget system, and the calculation of the income tax of individuals, calculated and retained by the tax agent, are submitted by tax agents in electronic form via telecommunication links. With the number of individuals who have earned income in the tax period up to 25 persons, tax agents can provide this information and calculate the amount of tax on paper. "; b) in paragraph 4, the words" income information " should be replaced In the words "income statement"; 3), article 231, paragraph 2, shall be declared invalid. Article 3 Recognize lapd: 1) Article 1, paragraph 32 (e), of Federal Law of 27 July 2010 N 229-FZ "On introducing amendments to Part One and Part Two of the Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation, as well as on the recognition of certain legislative acts that have laped into force" of the Russian Federation Payment of taxes, fees, penalties and fines and certain other questions of the tax administration " (Collection of Laws of the Russian Federation, 2010, N 31, p. 4198); 2) Article 1 of the Federal Law of 7 May 2013 N 94-FZ " On amending article 85 of Part One and Articles 284 and 346-2 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2321). Article 4 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 1 and 2 of Article 1 of this Federal Law shall enter into force on 1 July 2015. 3. Paragraphs 4, 7 and 8 of Article 1 and Article 2 of this Federal Law shall enter into force on 1 January 2016. President of the Russian Federation Vladimir Putin , Kremlin May 2, 2015 N 113-FZ