FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2019 No. 111-FZ

About introduction of amendments to article 45 parts one and Article 217 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 16, 2019

Approved by the Federation Council on May 22, 2019

Article 1

Item 2.1 of Article 45 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 27, Art. 2711; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 48, Art. 5500; 2009, No. 52, Art. 6450; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 26, Art. 3207; 2014, No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4176; No. 49, Art. 6844; 2018, No. 9, Art. 1291; No. 31, the Art. 4821) to add with the subitem 3 following of content:

"3) if the obligation on payment of such tax arose at the customs applicant and (or) the other person till January 1, 2019 as a result of making of the transactions connected with acquisition (forming of sources of acquisition), use or the order property (property rights) and (or) the controlled foreign companies, information on which contains in the special declaration provided to the period from June 1, 2019 to February 29, 2020 or with opening and (or) transfer of money into accounts (deposits), information on which contains in such special declaration. At the same time provisions of this subitem do not extend to obligation on tax payment, provided by part two of this Code, subject to payment concerning profit and (or) property of the controlled foreign companies.".

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