FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 14, 2017 No. 322-FZ

About introduction of amendments to articles 78 and 79 of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on October 25, 2017

Approved by the Federation Council on November 8, 2017

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; 2004, No. 27, Art. 2711; No. 45, Art. 4377; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; 2011, No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081; 2014, No. 26, Art. 3372; No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4176, 4177; No. 49, Art. 6844) following changes:

Article 78 to add 1) with Item 17 of the following content:

"17. The rules about return of the amounts of excessively paid taxes established by this Article are applied also to return of the amounts of earlier retained tax on profit of the organizations which are subject to return of the foreign organization in cases, stipulated in Item 2 articles 312 of this Code taking into account the features established by this Item.

The decision on return of the amount of earlier retained tax on profit of the organizations is made by tax authority in the place of accounting of the tax agent within six months from the date of obtaining from the foreign organization of the statement for return of earlier retained tax and other documents specified in Item 2 of article 312 of this Code.

The amount of earlier retained tax on profit of the organizations is subject to return within one month from the date of adoption by tax authority of the decision on return of the amount of earlier retained tax.";

Item 3 of Article 79 to state 2) in the following edition:

"3. The application for return of the amount of excessively collected tax can be submitted by the taxpayer to tax authority within three years from the date of when the taxpayer knew of the fact of excessive collection of tax on it.

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