FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 29, 2018 No. 232-FZ

About modification of part one of the Tax Code of the Russian Federation in connection with enhancement of tax administration

Accepted by the State Duma on July 17, 2018

Approved by the Federation Council on July 24, 2018

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; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 48, Art. 5500, 5519; 2009, No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 31, Art. 4333; 2013, No. 9, Art. 872; No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 26, Art. 3372, 3404; No. 45, Art. 6157; No. 48, Art. 6657, 6660; 2015, No. 1, Art. 15; No. 10, Art. 1393; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2486, 2506; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 30, Art. 4443, 4453; No. 47, Art. 6848; No. 49, Art. 7307, 7312, 7315; 2018, No. 9, Art. 1291) following changes:

1) in paragraph six of Item 5 of Article 31 word of "taxpayers". shall be replaced with words "taxpayers. In case of absence at the physical person who is not the individual entrepreneur, residences (the place of stay) in the territory of the Russian Federation and absence in the Unified state register of taxpayers of data on the address for the direction to this person of the documents specified in this Item, such documents are sent by tax authority to the location address of one of the real estate units belonging to such physical person (except for the parcel of land).";

2) in Article 45:

a) in Item 3:

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