FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 26, 2019 No. 198-FZ

About introduction of amendments to article 333.40 of part two of the Tax Code of the Russian Federation in connection with enhancement of conciliatory procedures

Accepted by the State Duma on July 17, 2019

Approved by the Federation Council on July 23, 2019

Article 1

Bring in the subitem 3 of Item 1 of Article 333.40 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2006, No. 1, Art. 12; No. 31, Art. 3436; 2009, No. 52, Art. 6450; 2014, No. 26, Art. 3404; 2015, No. 10, Art. 1393; No. 18, Art. 2615; 2016, No. 49, Art. 6844; 2018, No. 32, Art. 5094) following changes:

Paragraph two to state 1) in the following edition:

"In case of the conclusion of the voluntary settlement (conciliation agreement), refusal of the claimant (the administrative claimant) of the claim (the administrative claim), recognition by the defendant (the administrative defendant) of the claim (the administrative claim), including by results of holding conciliatory procedures, before decision making by Trial Court 70 percent of the amount of the state fee paid to them, at stage of consideration of the case by Appeal Court - 50 percent, at stage of consideration of the case of cassation instance by court, review of court resolutions according to the procedure of supervision - 30 percent are subject to return to the claimant (the administrative claimant).";

2) word in paragraph three", and also in case of approval of the voluntary settlement, conciliation agreement by the Supreme Court of the Russian Federation, court of law" to exclude.

Article 2

This Federal Law becomes effective after ninety days after day of its official publication.

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