FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 27, 2018 No. 546-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on December 13, 2018

Approved by the Federation Council on December 21, 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; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2009, No. 30, Art. 3739; 2010, No. 1, Art. 4; No. 31, Art. 4198; 2011, No. 1, Art. 16; No. 29, Art. 4291; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; 2015, No. 18, Art. 2616; 2016, No. 27, Art. 4176; 2017, No. 30, Art. 4443; No. 49, Art. 7312; 2018, No. 31, Art. 4820; No. 32, Art. 5127) following changes:

1) in paragraph one of Item 3 of Article 52 of the word "and also tax payment due date" shall be replaced with words "tax payment due date, and also the data necessary for transfer of tax in budget system of the Russian Federation";

Item 5 of Article 69 to declare 2) invalid;

In paragraph one of Item 1 of Article 82 of the word "taxpayers, tax agents and payers of charges, payers of insurance premiums" to exclude 3);

4) in Article 123:

a) in paragraph one of the word "Illegal Not Deduction" shall be replaced with words "1. Illegal not deduction";

b) add with Item 2 following of content:

"2. The tax agent is exempted from liability provided by this Article in case of simultaneous accomplishment of the following conditions:

tax calculation (calculation for tax) is provided to tax authority at the scheduled time;

in tax calculation (calculation for tax) there are no facts of not reflection or incompleteness of reflection of data and (or) the mistakes leading to understating of the tax amount which is subject to transfer in budget system of the Russian Federation;

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