FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 14, 2017 No. 323-FZ

About modification 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. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 48, Art. 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 47, Art. 6611; 2013, No. 30, Art. 4081; 2015, No. 10, Art. 1419; 2016, No. 15, Art. 2063; No. 27, Art. 4173, 4176; No. 49, Art. 6844) following changes:

1) in Article 61:

a) add Item 1 with the paragraph of the following content:

"At the same time change of payment due date of taxes and fees, subject to payment by results of conducting tax audit by tax authority, transfer of payment due date according to taxes and fees for later term from the payment date specified in the requirement about the tax discharge, collection, insurance premiums, penalty fee, penalty, percent directed according to article 69 of this Code is recognized.";

b) Item 3:

add with words "if other is not provided by this Item";

add with the paragraph of the following content:

"Change of payment due date of taxes and fees on the basis specified in the subitem 7 of Item 2 of Article 64 of this Code is performed only in the form of payment by installments.";

2) in Article 64:

a) Item 1 paragraph two after the words "federal budget" to add with the words "and also insurance premiums";

b) add Item 2 with the subitem 7 of the following content:

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