FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2018 No. 447-FZ

About introduction of amendments to article 23 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on November 15, 2018

Approved by the Federation Council on November 23, 2018

Article 1

Bring 23 parts one of the Tax Code of the Russian Federation in Item 1 of Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 52, Art. 5037; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3873; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 45, Art. 6157; No. 48, Art. 6657; 2016, No. 7, Art. 920; No. 18, Art. 2506; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844) following changes:

Subitem 5 to state 1) in the following edition:

"To represent 5) to tax authority at the place of residence of the individual entrepreneur, the notary who is engaged in private practice, the lawyer who founded lawyer office at the request of tax authority the book of accounting of the income and expenses and economic activities;";

To add 2) with subitem 5.1 of the following content:

"5. To represent 1) to tax authority in the location of the organization which has no obligation to represent the annual accounting (financial) accounts constituting the state information resource of accounting (financial) records according to the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting", annual accounting (financial) accounts no later than three months after the termination of accounting year, except as specified, when the organization according to the specified Federal Law does not keep financial accounting, or is the religious organization, or is the organization representing annual accounting (financial) accounts to the Central bank of the Russian Federation if other is not provided by this subitem.

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