FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 3, 2018 No. 302-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on July 18, 2018

Approved by the Federation Council on July 28, 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; 2000, No. 2, Art. 134; 2003, No. 23, Art. 2174; No. 27, Art. 2700; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 18, Art. 2118; No. 22, Art. 2564; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 40, Art. 4969; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5640; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 24, Art. 3377; No. 48, Art. 6691; 2016, No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312, 7313) following changes:

1) in Article 16:

a) shall be replaced with words the word "Information" "1. Information";

b) add with Item 2 following of content:

"2. Information specified in Item 1 of this Article is provided in territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees, on appropriate subject of the Russian Federation electronically. The form, format and procedure for the direction of the specified information electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

2) in the subitem 3 of Item 3 of Article 25.2 the word of "capital". shall be replaced with words "the capital. If at the time of submission to tax authority of the agreement on creation (change) of the consolidated group of taxpayers the term of creation of accounting (financial) records did not step on the last reporting date yet, then determination of the size of net assets or the authorized (share) capital is made based on the accounting (financial) records constituted on prior reporting date.";

Item 3 of Article 25.5 to add 3) with the subitem 9 of the following content:

"9) to represent to tax authority in the place of the accounting information on the predicted receipts from the consolidated group of taxpayers on the income tax of the organizations in budgets of subjects of the Russian Federation in the current financial year, for the next financial year and planning period and about the factors exerting impact on planned receipts of the income tax of the organizations. The specified information is provided upon the demand of tax authority no later than 30 calendar days from the date of receipt of the relevant requirement in time.";

4) in Item 2 of Article 88:

a) the paragraph one to add with words "if other is not provided by this Item";

b) add with paragraphs of the following content:

"Cameral tax audit on the basis of the tax declaration on the value added tax, the documents submitted to tax authority, and also other documents on activities of the taxpayer which are available for tax authority is carried out within two months from the date of submission of such tax declaration (within six months from the date of representation by the foreign organization staying on the registry in tax authority according to Item 4.6 of Article 83 of this Code, the tax declaration on the value added tax).

If before the end of cameral tax audit of the tax declaration on the value added tax by the tax authority establishes the signs specifying possible violation of the law about taxes and fees, the head (deputy manager) of tax authority has the right to make the decision on prolongation of term of conducting cameral tax audit. The term of cameral tax audit can be prolonged up to three months from the date of submission of the tax declaration on the value added tax (except for cameral tax audit of the tax declaration on the value added tax provided by the foreign organization staying on the registry in tax authority according to Item 4.6 of Article 83 of this Code).";

Shall be replaced with words 5) in the subitem 2 of Item 10 of Article 89 of the word "Within This Repeated Exit Tax Audit the Period for Which the Specified Tax Declaration Is Provided Is Checked" "Subject of such repeated exit tax audit is correctness of calculation of tax based on the changed indicators of the specified tax declaration which entailed reduction of earlier estimated tax amount (increase in loss)";

Article 90 to add 6) with Item 6 of the following content:

"6. The copy of the protocol after its creation shall be handed to the witness personally on receipt. In case of refusal the witness from receipt of the copy of the protocol this fact is reflected in the protocol.";

Item 5 of Article 93 to state 7) in the following edition:

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