Russian Federation On Amendments to Part I of the First Tax Code adopted by the State Duma on April 22, 2016 Approved by the Federation Council on April 27, 2016 Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5026; 2003, N 52, sect. 5037; 2004, N 31, stop. 3231; 2005, N 45, sect. 4585; 2006, N 31, 100 3436; 2007, N 1, est. 31; 2008, N 48, sect. 5519; 2010, N 1, article 4; N 31, est. 4198; N 45, sect. 5752; N 48, est. 6247; 2011, N 1, sect. 16; N 27, est. 3873; N 47, st. 6611; N 49, sect. 7014; 2012, N 27, sect. 3588; 2013, N 26, est. 3207; N 27, sect. 3445; N 30, est. 4081; N 40, sect. 5037; 2014, N 14, sect. 1544; N 45, sect. 6157, 6158; N 48, sect. 6657; 2015, N 1, article 15; N 18, sect. 2616; N 24, sect. 3377; 2016, N7, st. 920; N 15, est. 2063) the following changes: 1) Article 5, paragraph 5, amend to read: " 5. The provisions of this article shall also apply to the legal acts on taxes and duties of the Government of the Russian Federation, the federal executive authorities and the executive authorities of the constituent entities of the Russian Federation. The Federation, the local authorities, unless otherwise provided for in this paragraph. Legal instruments providing for the approval of new forms (formats) of tax declarations (calculations) or amendments to the existing forms (formats) of tax declarations (calculations) shall not enter into force earlier than at the end of the period Two months from the date of their official publication. "; 2) Article 11, paragraph 2, amend to read: " 2. The taxpayer's personal office is used by the taxpayers-individuals to obtain documents from the tax authority and submit documents (information) to the tax authority, information in electronic form, taking into account the peculiarities of this paragraph. The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, determines the procedure for obtaining the taxpayer's personal access to the taxpayer's personal cabinet.
Taxpayers-individuals who have gained access to the taxpayer's private office receive from the tax authority electronically the documents used by the tax authorities in implementing their competence in the relations governed by the law on taxes and fees. Documents used by tax authorities in exercising their power in relations governed by tax and tax laws, taxpayers to individuals who have gained access to the taxpayer's personal office, No paper shall be sent by mail unless otherwise specified by this paragraph. To obtain documents used by tax authorities in exercising their power in relations regulated by tax and fee legislation, taxpayers-individuals who have been granted access to to the taxpayer's private office, send to any tax authority a notification of the need to obtain documents on paper. 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 provisions of this paragraph shall apply to collecting payers. The provisions of this paragraph do not apply to individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyers ' offices, and other persons engaged in statutory law In the Russian Federation, the procedure for the transfer of documents (information) to tax authorities (information), the information related to their implementation. "; (3), article 23, paragraph 5, paragraph 5, should read as follows: " 5-1. A person belonging to the category of taxpayer required under paragraph 3 of article 80 of this Code to submit tax declarations (calculation) in electronic form must not later than 10 days from the date on which any of the grounds arose The attribution of this person to a specified category of taxpayers to ensure that the documents used by the tax authorities in exercising their powers in relations governed by tax and tax legislation are obtained from the tax authority by electronic means of communication via telecommunications The electronic workflow operator. The person referred to in the first paragraph of this paragraph is obliged to submit to the tax authority electronically via the electronic workflow operator a receipt for such documents within the six documents. days from the date of their departure by the tax authority. The person's obligation under paragraph 1 of this paragraph is deemed to be fulfilled if it has a contract with the electronic workflow operator for the provision of electronic workflows (on the transfer of rights on the use of the electronic document management software) with the designated tax authority at the place where the person is taken into account and a qualified certificate of the verification key of the electronic signature, or if there is such a certificate of a contract and a qualified certificate of the verification key An electronic signature from an authorized representative of a person who is authorized to obtain documents from a specified tax authority. In the event that the receipt of documents from the tax authority is carried out through an authorized representative of the person charged with the duty referred to in the first paragraph of this paragraph, such duty shall be deemed to have been performed. When there are also documents in the tax authority confirming the authority of the authorized representative of the owner of the specified qualified certificate of the electronic signature verification key to obtain documents from the specified certificate of the tax authority. If the authorized representative of a person is a legal person, this obligation is deemed to be performed, if there is also a document in the said tax authority confirming the authority of the physical person-the owner of the certificate the electronic signature verification key for the receipt of documents from the specified tax authority (unless the individual is the legal representative of such a legal person). Documents confirming the credentials of authorized representatives referred to in this paragraph must be submitted to the tax authority in person or through a representative or sent to the tax authority electronically in the form electronic document images (paper-based documents converted to electronic forms by scanning with the preservation of their props) via the electronic document workflow operator no later than three days from the date of submission to the authorized person a representative of the relevant credentials. The format and procedure for sending these documents to the tax authority in electronic form is approved by the federal executive authority responsible for the control and supervision of taxes and duties. "; 4) in the paragraph Replace the first paragraph of article 74-1 with the words "Bank guarantee" with the words "Unless otherwise provided for in this Code, bank guarantee"; 5) in article 76: (a) paragraph 3, add the following: " 1-1) in case of default by the taxpayer Article 23, paragraph 5-1, of this Code of obligation to ensure the receipt of documents electronically from the tax authority at the place where the organization is designated as the largest taxpayer Telecommunication channels of communication via the electronic workflow operator-within 10 days from the date of the tax authority's establishment by the tax authority the failure of the taxpayer to perform such a duty; "; b) paragraph 3-1 1-1 to read: " 1-1) when deciding on The basis of paragraph 3, subparagraph 1 (1), of this article-no later than one day after the taxpayer's execution of the obligation to ensure receipt from the tax authority of the location of the organization (at the place of account of the organization) as the largest taxpayer) in electronic forms of telecommunications through the electronic workflow operator, established by article 23, paragraph 5-1 of this Code; "; 6) in article 88: (a) Paragraph 3 should be supplemented with the following paragraph: " Taxpayers where this Code is obliged to submit a tax declaration on value added tax in electronic form, when the tax return is carried out, the tax declaration shall be submitted The explanations provided for in this paragraph are provided electronically through the telecommunications operator, via the electronic workflow operator, according to the format established by the federal executive authority responsible for monitoring and The Conference of the States Members of the Such explanations are not considered as submitted in the form of the paper explanation. "; (b) paragraph 6 should read: " 6. When carrying out a calorical tax review, the tax authority has the right to ask the taxpayer-the organization or the taxpayer-an individual businessman to submit the necessary explanations about the transactions (property) within five days. that have been used for tax relief, and (or) to claim, in accordance with the procedure established by these taxpayers, proof of their right to such tax privileges. "; 7) in article 93: (a), in the second paragraph of paragraph 1, "the taxpayer" to replace the words "the person under review"; b) paragraph 2 Amend the text as follows: " 2. Claimed documents may be submitted to the tax authority in person or through a representative, by mail by registered mail, or transmitted electronically through telecommunications channels or through a private office the taxpayer. Paper view is produced in the form of copies authenticated by the verifiable face. It is not permitted to require the notary to certify copies of documents submitted to the tax authority (official), unless otherwise provided by the legislation of the Russian Federation. The documents submitted on paper must be numbered and stitched in accordance with the requirements approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The submission of electronic documents according to the formats established by the federal executive authority responsible for the control and supervision of taxes and duties is carried out through telecommunication channels Communications, or through the taxpayer's personal office. Recommended documents on paper can be submitted to the tax authorities electronically in electronic forms of documents (documents on paper converted to electronic form by (a) (c) (c) and (c), (c), (c). the taxpayer. In the case of the electronic filing of the claimed documents electronically, such documents must be certified by an enhanced qualified electronic signature of the person being checked or reinforced by a qualified electronic signature of its representative. The procedure for the submission of documents and the order of submission of documents at the request of the tax authority in electronic form via telecommunications channels or through the taxpayer's personal office is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. If necessary, the official of the tax authority is entitled to read the original documents. "; 8) in article 101: (a), paragraph 1, amend to read: " 1. The tax audit, other tax records, which revealed violations of the legislation on taxes and fees, as well as the written objections submitted by the auditee (its representative), should be reviewed by the head (deputy head) of the tax authority who conducted the tax audit. As a result of their examination by the head (deputy head) of the tax authority within 10 days of the expiration of the period referred to in article 100, paragraph 6, of this Code, one of the decisions referred to in paragraph 7 of this article shall be taken. The article, or the decision to carry out additional tax control measures. The review and decision of the tax audit may be extended for a period of not more than one month. In the event of a decision to conduct additional tax control activities, the tax audit certificate, other materials of the tax audit and additional activities of the tax control, as well as the person being examined (its representative), written objections should also be considered by the head (deputy head) of the tax authority who conducted the tax audit. As a result of their review by the head (deputy head) of the tax authority within 10 days of the expiration of the period referred to in paragraph 6 to 1 of this article, one of the decisions referred to in paragraph 7 of this article shall be taken. " b) in paragraph 2: in the second paragraph of the second sentence delete; to add a new paragraph to the third sentence: " The person to whom the tax audit was conducted (his representative); Right to consult the tax verification and supplementary materials The activities of the tax control during the period of time stipulated for the submission of written objections by article 100, paragraph 6, of the present Code and paragraph 6 to 1 of this article. The tax authority is required to provide the tax authority (its representative) with the opportunity to review the tax audit material and the additional tax control measures on the territory of the tax authority Two days from the date of submission by such person of the relevant statement. Such material shall be reviewed by visual inspection, the manufacture of excerpts and the removal of copies. At the end of the review, a protocol shall be drawn up in accordance with article 99 of the present Code. "; " 6-1. The person against whom the tax audit (his representative) was carried out within 10 days of the expiration of the additional tax control measures specified in the relevant decision of the tax authority has the right to submit In this tax body, written objections to the results of additional tax control activities in general or in part. Written objections to the results of additional tax control measures for the consolidated group of taxpayers are submitted by the responsible party to that group. In doing so, the taxpayer (the responsible party to the consolidated group of taxpayers) has the right to attach documents (certified copies thereof) to the written objections confirming the validity of their objections. "; 9) in article 105-26: (a) in paragraph 3: in the first paragraph of the word "Organization", replace "Unless otherwise specified by this paragraph, organization"; add the following paragraph: " For organizations, with respect to to decide on the Tax monitoring under Article 105 (4) or (7) of Article 105-27 of this Code is not required. "; b) in paragraph 4 of the word" next year, in which The organization submitted an application for tax monitoring to the tax authority, "delete; , paragraph 5, amend to read: " 5. The period of tax monitoring for the period specified in paragraph 4 of this Article shall begin on 1 January of the year of the specified period and end on 1 October of the year following the specified period. "; 10) in Article 105-27: a) Paragraph 1 of paragraph 1, after the word "organization", should be supplemented with the words ", for which no tax monitoring is carried out,"; b), to supplement paragraph 1 (1) as follows: " 1-1. During the tax monitoring, the organization is entitled to submit an application for tax monitoring for the following period not later than 1 September of the last period of tax monitoring for which the tax authority may be decided in accordance with paragraph 7 of this Article. "; in) to supplement paragraph 7 with the following: " 7. During the two periods following the tax monitoring period, pursuant to a decision taken in accordance with paragraph 4 of this article, tax monitoring shall be carried out on the basis of a decision of the tax authority taken in respect of the each of these periods. This decision is taken by the tax authority if the organization did not apply for tax monitoring by 1 December of the year preceding the next tax monitoring period. The decision to conduct the tax monitoring for the next period is sent to the organization prior to the beginning of the period. "; 11) Article 105-29, paragraph 3, should be supplemented with the words", as well as to attract an expert and specialist in order, Article 95 and 96 of this Code "; 12) in article 105-30: (a) paragraph 4 should read: " 4. A request for a reasoned opinion shall be sent by the organization to the tax authority conducting the tax monitoring, if there is doubt or uncertainty about the correctness of the calculation (retention), completeness and timeliness payment (s) of taxes and charges on the completed or planned transaction (transaction) or set of interrelated transactions (operations) as well as on other facts of the economic life of the organization. "; b) to supplement paragraphs 4-1 and 4-2 , to read: " 4-1. The request for a reasoned opinion should contain: 1) a description of the business purpose, the basic conditions, including the rights and obligations of the parties, the terms and conditions for payment of the transaction or transaction (s) or a combination of interrelated transactions (operations) and other committed facts of the economic life of the organization; (2) information on the activities of the counterparties, other persons and their functions performed on the perfect or planned transaction (transactions) or set of interrelated transactions (transactions), as well as other the facts of the economic life of the organization, with the indication of the States and territories of which they are tax residents, and other significant for the calculation (retention) and payment (transfer) of taxes and fees, the planned transaction (s) or set of interrelated transactions (transactions), as well as other committed facts of the business life of the organization; 3) the position of the organization on issues of the calculation (retention) and payment (s) or planned transaction fees and charges (transactions) or set of interrelated transactions (operations), as well as other facts of economic life of the organization. 4-2. A copy of the documents supporting the information specified in the request may be attached to the request for a reasoned opinion. A request for a reasoned opinion on the transaction or set of interrelated transactions (operations), as well as other facts of economic life, may be sent to the organization not later than July 1 of the year following The period in which they were committed. When considering a request for a reasoned opinion, the tax authority is entitled to request the documents (information) required for the preparation of the reasoned opinion from the organization submitting the request, in accordance with the procedure established by the Article 105-29 of this Code. "; in paragraph 6, add the following paragraph: " The organization shall notify the tax authority which has a reasoned opinion on the proposed transactions (operations) or (a), (b), (c), (b) and (c) Transactions (transactions) not later than one month after the start of the transaction. The notification shall be accompanied by documents (if any) confirming the execution of the said opinion. "; g), paragraph 7, amend to read: " 7. The reasoned opinion is binding on the tax authorities and the organization in the course of tax monitoring, except where the reasoned opinion is based on incomplete or inaccurate information, the entity represented, or the substantive terms of the transaction (transaction) or the combination of interrelated transactions (transactions), as well as the commission of another fact of economic life, do not correspond to the information provided by the organization, or if at the time of the transaction (transaction) or set of interrelated Transactions (transactions), the commission of another fact of economic life, the norms of the legislation and normative legal acts on the basis of which a reasoned opinion has been drawn have been lost (changed). The organization performs a reasoned opinion by taking into account the position of the tax authority in the tax accounting, tax returns (calculation) or otherwise. "; d) in In paragraph 9, the words "no later than two months from the date of the end of the tax monitoring" shall be replaced by the words "no later than 1 December of the year following the period of tax monitoring,"; 13) paragraph 1 of article 1 129-1 after "tax authority," to be supplemented with the words " including Failure to submit (late submission) by a person to a tax authority under article 88, paragraph 3, of the present Code of explanations in case of failure to submit a revised tax declaration, "; 14) paragraph 5 of article 138 Amend the text as follows: " 5. The filing of a complaint to a higher tax authority does not suspend the execution of the contested act of the tax authority or the commission of the contested act by its official, except as provided for in this paragraph. In the case of an appeal against a decision on the prosecution of a tax offence or a decision to refuse to hold a tax offence before a decision is taken on The complaint of execution of the contested decision may be suspended on the application of the person who filed the complaint, in the case of a bank guarantee under which the bank undertakes to pay the amount of the tax, charge, penalty, fine not paid in the amount of The decision to appeal. Application for suspension of execution of the appealed decision is submitted simultaneously with a complaint against a decision on prosecution for the commission of a tax offence or a decision to refuse to engage in Responsibility for the commission of a tax offence. A bank guarantee is attached to the application for the suspension of the execution of the decision appealed. The bank guarantee referred to in this paragraph shall apply the requirements set out in article 74, paragraph 5, of the present Code, taking into account the following particulars: The bank guarantee period should not have expired before than six months after the date of submission of the person's application for suspension of execution of the decision appealed; the amount to which the bank guarantee was issued must ensure the performance of the bank by the guarantor of the obligation to pay the sum of money The amount of the tax, the fee, the penalty, the fine not paid on the appealed decision. The higher tax authority dealing with the complaint within five days of the receipt of the application for suspension of execution of the contested decision shall take one of the following decisions: { \cs6\f1\cf6\lang1024 } stay of execution of the decision { \cs6\f1\cf6\lang1024 } Accountability for the commission of a tax offence or a decision not to prosecute a tax offence; on the refusal to suspend the enforcement of the decision responsibility for the commission of a tax offence or a decision not to Accountability for the commission of a tax offence. Grounds for a decision not to suspend the enforcement of a decision to hold a tax offence or to refuse to be held liable for tax The offence is not in conformity with the bank guarantee provided by the person filing the complaint, the requirements set out in this article and (or) article 74, paragraph 5, of this Code. The decision taken within three days from the date of its adoption shall be communicated in writing to the complainant. The decision to suspend the decision is valid until the day when a decision on the complaint is made by a higher tax authority. In case of failure or partial payment of tax, fee, penalty, fine to the person who submitted the complaint, whose duty to pay the tax, fee, penalty, and fine is provided to the banking system guarantee, tax authority not later than five days from the date of expiry of the specified requirement, and not earlier than the date of the decision of the higher tax authority on the complaint guarantees in respect of payable after approval by a higher tax authority on the complaint of the unpaid amount of the tax, the fee, the penalty, the fine. The Tax Authority notifies the bank issuing the bank guarantee that it will be exempt from the obligation under this guarantee not later than five days after the person filing the complaint, the duty to pay the amount of the tax, the fee, the penalty, the fine, which was provided by such a bank guarantee or not later than five days from the date of the decision on the complaint that the person who filed the complaint is not liable for the payment of the amount of the tax, the fee, the penalty, and the fine provided by that bank guarantee. "; 15) Article 139 to supplement paragraph 1-1 of the following Content: " 1-1. When a complaint is received by a tax authority, an act of a non-normative nature, the acts or omissions of the officials of the official concerned must take measures to remedy the violation of the rights of the complainant. If the violation of the rights of the complainant is eliminated, the tax authority shall report it to a higher tax authority within three days from the date of such removal with the application of the supporting documents (if any). "; 16) in the article 139-2: (a), paragraph 1 should be supplemented with the following paragraphs: " A complaint may be sent electronically through telecommunication links or through the taxpayer's personal office. The format and presentation of the complaint in electronic form is approved by the federal executive authority, the Commissioner for Control and Surveillance in the Field of Taxes and Fees. "; b. "(6) How to obtain a decision on the complaint: on paper, electronically on telecommunication links or through the taxpayer's personal office."; 17) in article 139-3: (a) in paragraph 1: sub-paragraph 1 should read: " 1) The complaint is filed in violation of the procedure set out in article 139, paragraph 1, of this Code, or the complaint does not specify the acts of the tax authority of the non-normal character, act or omission of its officials, which resulted in a violation of the rights of the person, who filed the complaint; "; to add the following sentence to subparagraph 5: " 5) before a decision was taken on the complaint, the tax authority reported that the violation of the rights of the complainant was remedied in the manner prescribed by article 139, paragraph 1-1 of this Code. "; b), paragraph 2 should read as follows: " 2. The tax authority considering the complaint shall decide whether to leave the complaint in whole or in part within five days from the date of receipt of the complaint or the application for withdrawal of the complaint, in whole or in part, except in the case of a complaint, as provided for in paragraph 1, subparagraph 5, of this article. In the case provided for in paragraph 1 (5) of this article, the tax authority considering the complaint shall decide whether to leave the complaint in whole or in part within five days from the date of receipt of the information, or The Convention on the Rights of the The decision to leave a complaint without consideration is given or sent to the complainant within three days of its adoption. "; , in paragraph 4, the words" sub-paragraph 2 "should be replaced by the words" sub-paragraphs 2 and 5 "; Article 140, paragraph 2, should read: " 2. The higher tax authority examines the complaint (appeal), documents supporting the arguments of the complainant (appeal), additional documents submitted in the course of the complaint (appeal), and Material submitted by a lower tax authority, without the participation of the complainant (appeal), except as provided for in this paragraph. Where a complaint (an appeal) is identified in the course of the examination of the complaint, the decision to prosecute the tax offence or the decision not to prosecute the tax The offence of contradiction between the information contained in the material submitted by the lower tax authority or the discrepancy between the information provided by the taxpayer and the information contained in the records of the lower tax authority, A higher tax authority examines the complaint (appeal), Documents supporting the arguments of the complainant (appeal), additional documents submitted in the course of the complaint (appeal), as well as the material submitted by the lower tax authority, with the participation of the individual, of the complainant (appeal). The Chief (Deputy Head) of a higher tax authority informs the complainant (appeal) of the time and place of the complaint (appeal). ". Article 2 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication, with the exception of the provisions for which the present article sets a time limit for their entry into force. 2. Paragraphs 3 and 5 of Article 1 of this Law shall enter into force on 1 July 2016. 3. Subparagraph (a) of paragraph 6 and article 1, paragraph 13, of this Federal Act shall enter into force on 1 January 2017. 4. The provisions of article 101, paragraphs 1, 2 and 6-1, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) shall apply to To make decisions on the results of tax audits completed after the date of the entry into force of this Federal Law. 5. In the event of a complaint (appeal) against acts of tax authorities of a non-normal nature or acts or omissions of their officials before the date of the entry into force of this Federal Act, The complaint (appeal) applies to the provisions of Part 1 of the Tax Code of the Russian Federation, without taking into account the changes made by this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 1 May 2016 N 130-FZ
