FEDERAL LAW OF THE RUSSIAN FEDERATION

of September 29, 2019 No. 325-FZ

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

Accepted by the State Duma on September 19, 2019

Approved by the Federation Council on September 25, 2019

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; 2001, No. 53, Art. 5016; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5733; No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 23, Art. 2924; No. 26, Art. 3372, 3404; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 10, Art. 1419; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 1, Art. 16; No. 30, Art. 4453; No. 47, Art. 6848, 6849; No. 49, Art. 7307, 7312, 7313, 7315; 2018, No. 1, Art. 20, 50; No. 9, Art. 1291; No. 30, Art. 4534; No. 31, Art. 4819, 4821; No. 32, Art. 5072, 5087, 5095, 5127; No. 45, Art. 6828; No. 49, Art. 7496, 7519; No. 53, Art. 8416, 8419, 8472; 2019, No. 18, Art. 2225; No. 22, Art. 2667; No. 23, Art. 2908) following changes:

1) in Article 11:

a) add Item 2 with the paragraph of the following content:

"Investment project" - the complex of the actions providing creation and the subsequent operation of new property complex and (or) intangible assets or upgrade (reconstruction, modernization) of the existing property complex for the purpose of creation of new production of goods (works, services), growths in volumes of the existing production of goods (works, services) and (or) prevention (minimization) of negative impact on the environment limited on time and the spent resources.";

b) in Item 5 of the word "the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation shall be replaced with words "the state corporation of development "ВЭБ.РФ";

Article 21 to add 2) with Item 1.1 of the following content:

"1.1. Taxpayers - physical persons have the right to submit also to tax authorities documents (data) and to receive from tax authorities the documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees through the multipurpose centers of provision of the state and municipal services in which according to decisions of the supreme executive bodies of the government of subjects of the Russian Federation such opportunity is organized in cases if this Code provides submission to tax authorities and obtaining from tax authorities of such documents (data) through the multipurpose centers of provision of the state and municipal services.

In case of representation by the taxpayer - physical person of documents (data) in tax authority through the multipurpose center of provision of the state and municipal services date of their acceptance by the multipurpose center of provision of the state and municipal services is considered day of their representation. At the same time to the taxpayer - physical person the multipurpose center of provision of the state and municipal services issues the receipt or other document confirming documents acceptance (data).";

3) in Article 23:

a) add with Item 2.2 of the following content:

"2.2. Taxpayers organizations in addition to obligations, stipulated in Item 1 this Article, shall send to tax authority at the choice the message on availability at them of the vehicles and (or) the parcels of land recognized by the taxation objects on the corresponding taxes (further in this Item - the message on taxation object availability), in case of non receipt of the message on the amount of vehicle tax and (or) the message on the amount of the land tax estimated in tax authority estimated in tax authority concerning the specified taxation objects for the period of ownership of them.

The message on taxation object availability with application of copies of the documents confirming state registration of vehicles, and (or) the title (right certifying) documents on the parcels of land is submitted in tax authority concerning each taxation object once till December 31 of the year following the expired tax period.

The message on availability of the taxation object is not submitted in tax authority if the organization was given the message on the amount of vehicle tax estimated in tax authority and (or) the message on the amount of the land tax estimated in tax authority concerning this object (is directed) or if the organization submitted in tax authority the application for provision of tax benefit on vehicle tax and (or) the statement for provision of tax benefit on the land tax concerning the corresponding taxation object.";

b) in the subitem 7 of Item 3.4 of the word "powers (about deprivation of powers) on charge of payments and remunerations" shall be replaced with words "to which the bank account, is opened by powers (about deprivation of powers) to charge and make payments and remunerations";

4) in Article 25.8:

a) in Item 1:

in paragraph one of subitem 4 of the word of "investments in compliance" shall be replaced with words "the investments determining the amount of financing of the regional investment project in compliance";

in paragraph one of subitem 4.1 of the word "the investments performed" shall be replaced with words "the investments determining the amount of financing of the regional investment project and performed";

b) in Item 2:

state subitem 1 in the following edition:

"1) the regional investment project provides production of goods by the participant of the regional investment project within single engineering procedure in the territories several specified only in subitem 1 or only in subitem 1.1 of Item 1 of this Article of subjects of the Russian Federation.

Single engineering procedure for the purposes of this subitem set of the interconnected technological transactions necessary for production of goods in case of implementation of the regional investment project with use of the property specified in paragraph one of Item 3 of this Article, expenses on which constitute amount of the capital investments performed by the participant of the regional investment project, is recognized;";

in subitem 2 of the word "specified in subitem 1 or 1.1 of Item 1" shall be replaced with words "specified only in subitem 1 or only in subitem 1.1 of Item 1";

c) add with the subitem 3 following of content:

"3) the regional investment project directed to production of precious metals provides their subsequent refining in the specialized organizations which list is established according to the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones".";

5) in paragraph three of Item 1 of Article 25.15 of the word "income in type of dividends" shall be replaced with words "the income specified in Item 1 of article 309 of this Code";

Item 4 of article 30 after words "off-budget funds" to add 6) with words ", and also with the multipurpose centers of provision of the state and municipal services";

7) in Article 31:

a) in item 4:

to add paragraph two after the words "directly on receipt" with words ", through the multipurpose center of provision of the state and municipal services";

add with the paragraph of the following content:

"In case of the direction of the document tax authority through the multipurpose center of provision of the state and municipal services by date of its obtaining the day following behind day of receipt of the specified document by the multipurpose center of provision of the state and municipal services is considered if other is not provided by this Code.";

b) add with Items 7 and 8 of the following content:

"7. Tax authorities have the right to inform taxpayers, payers of charges, payers of insurance premiums, tax agents on availability of shortage and (or) debt on penalty fee, penalties, to percent by means of SMS messages and (or) e-mail and (or) in other ways which are not contradicting the legislation of the Russian Federation is not more often than once a quarter on condition of receipt of their consent to such informing in writing.

8. Interaction of tax authorities with the multipurpose centers of provision of the state and municipal services can be performed with use of single system of interdepartmental electronic interaction.

The documents (data) submitted to tax authority through the multipurpose center of provision of the state and municipal services no later than the day following behind day of their acceptance go the multipurpose center of provision of the state and municipal services to tax authority in the form of electronic documents if other is not provided by this Item.

Order of interaction of tax authorities with the multipurpose centers of provision of the state and municipal services electronically and requirements to forming of the electronic documents used in case of such interaction affirm federal executive body, the representative for control and supervision in the field of taxes and fees.

Procedure for document transfer (data) accepted by the multipurpose centers of provision of the state and municipal services in tax authorities on paper, procedure for transfer by results of consideration of the specified documents (data) by tax authorities of paper documents through the multipurpose centers of provision of the state and municipal services are determined by the agreement of the interacting parties.

In case of submission by physical person to tax authority of documents (data), except for tax declarations, through the multipurpose center of provision of the state and municipal services in the request of this physical person expressed in writing about obtaining by results of consideration of the specified documents (data) from tax authority of the document through the multipurpose center of provision of the state and municipal services the tax authority shall in time, not exceeding two days after preparation of the relevant document, to transfer such document to the multipurpose center of provision of the state and municipal services for its obtaining by physical person on paper.

Transfer by tax authority to physical person of the documents containing the information about him which is tax secret on paper through the multipurpose center of provision of the state and municipal services is performed in the presence of the written consent to it of the specified physical person which can be expressed to them in the document (data) represented to tax authority through the multipurpose center of provision of the state and municipal services.";

To add Item 1 of Article 32 with the subitem 17 of the following content:

"To represent 17) electronically according to the procedure, determined by the agreement of the interacting parties, to territorial authorities of the Pension Fund of the Russian Federation of the data on registration (removal from accounting) in tax authorities of physical persons, including individual entrepreneurs, as the taxpayers of tax on the professional income recognized by those according to the Federal Law of November 27, 2018 No. 422-FZ "About carrying out experiment on establishment of special tax regime "Tax on the professional income" in the federal city of Moscow in the Moscow and Kaluga regions, and also in the Republic of Tatarstan (Tatarstan)", no later than three days following behind day of entering into the Unified state register of taxpayers of the specified data.";

Item 3 of Article 45 to add 9) with the subitem 9 of the following content:

"9) from the date of presentation by the tax agent in bank of the order on transfer in budget system of the Russian Federation into the corresponding account of the Federal Treasury of money on account of the tax discharge by results of tax audit in case of illegal not deduction (incomplete deduction) of the corresponding tax amounts by the tax agent from the account of the tax agent in bank in the presence on it sufficient cash remaining balance on the maturity day.";

10) in Article 45.1:

a) to "payment" to add Item 1 after the word with words "income tax according to Item 6 of article 228 of this Code,";

b) in Item 5:

in paragraph one of the word "at the scheduled time of payment of such taxes" shall be replaced with words "no later than ten days from the date of the direction to this person of the tax notification on such taxes or from the date of receipt of single tax payment of physical person in budget system of the Russian Federation into the corresponding account of the Federal Treasury after the direction to the specified person of the tax notification, but no later than fixed terms of payment of such taxes";

in the paragraph the second words "approaches of fixed term of payment of the corresponding taxes specified in Item 1 of this Article" shall be replaced with words "its acceptances";

11) in Item 3 of Article 46:

a) the paragraph one after words "is not subject to execution" to add with words "if other is not established by this Item";

b) add with new paragraphs second and third and the paragraph the fourth the following content:

"The decision on collection is made if the total amount of tax, collection, insurance premiums, penalty fee, penalties which is subject to collection exceeds 3 000 rubles, except for the case provided by the paragraph the fourth this Item.

If within three years from the date of the expiration of execution of the earliest requirement about the tax discharge, the collection, insurance premiums, penalty fee, penalties considered by tax authority when calculating the total amount of tax, collection, insurance premiums, penalty fee, penalties which is subject to collection such tax amount, collection, insurance premiums, penalty fee, penalties exceeded 3 000 rubles, the decision on collection is made within two months from the date of when the specified amount exceeded 3 000 rubles.

If within three years from the date of the expiration of execution of the earliest requirement about the tax discharge, the collection, insurance premiums, penalty fee, penalties considered by tax authority when calculating the total amount of tax, collection, insurance premiums, penalty fee, penalties which is subject to collection such tax amount, collection, insurance premiums, penalty fee, penalties did not exceed 3 000 rubles, the decision on collection is made within two months from the date of the expiration of the specified three-year term.";

c) paragraphs two and third to consider respectively paragraphs the fifth and sixth;

12) in Article 52:

a) add Item 2 with the paragraph of the following content:

"In case of determination to the subject payment by the taxpayer of the amount of the taxes specified in Item 3 of Article 13, Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code, the tax authority considers the forming of the tax notification of the amount of excessively paid such taxes and (or) penalty fee which are available for the taxpayer for date on such taxes by reduction of the amount of the specified taxes which are subject to payment is consecutive since the smaller amount if before such date the tax authority does not receive the application of the taxpayer for offsetting (return) of the specified amounts of excessively paid taxes.";

b) in item 4:

the paragraph one after the words "on receipt" to add with the words "based on the application for issue of the tax notification received from it, including through the multipurpose center of provision of the state and municipal services";

in the paragraph the second the word is "established" shall be be replaced with words ", the application form about issue of the tax notification affirm";

Item 4 of Article 55 to state 13) in the following edition:

"4. The rules provided by Items 2 - 3.4 these Articles, are not applied to the taxes paid according to the special tax regimes provided by Chapters 26. 1, 26.2, 26.3 and 26.5 of this Code.";

14) in Item 2 of Article 59:

a) state subitem 1 in the following edition:

"1) tax authorities (except for the case provided by the subitem 3 presents of Item);";

b) declare subitem 2 invalid;

15) in Article 63:

a) in Item 1:

to "fees" to add subitem 1 after the word with words ", and also in the case provided by the subitem 2 of Item 1.1 of this Article";

to "taxes" to add the subitem 2 after the word with words ", and also in the case provided by the subitem 2 of Item 1.1 of this Article";

b) add with Item 1.1 of the following content:

"1.1. Bodies which competence includes decision making about change of the due dates for tax payment of charges, insurance premiums, penalty fee and penalties on the basis provided by the subitem 7 of Item 2 of Article 64 of this Code are:

1) in the presence of the conditions established by the paragraph the fifteenth Item 5.1 of Article 64 of this Code - tax authorities in the location (residence) of the interested person;

2) in the presence of the conditions established by the paragraph the sixteenth Item 5.1 of Article 64 of this Code - federal executive body, the representative for control and supervision in the field of taxes and fees.";

16) in Article 64:

a) to add paragraph two of Item 1 with words "if other is not provided by this Article";

b) in item 4:

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