FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 27, 2019 No. 470-FZ

About introduction of amendments to article 74.1 of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on December 17, 2019

Approved by the Federation Council on December 23, 2019

Article 1

Bring in Article 74.1 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2013, No. 30, Art. 4081; 2015, No. 1, Art. 15; 2016, No. 15, Art. 2063; No. 18, Art. 2506; No. 27, Art. 4176; 2018, No. 1, Art. 50; 2019, No. 39, Art. 5375) following changes:

1) in Item 3:

a) the paragraph one to add with words "if other is not provided by this Article";

b) "participation" to add the subitem 4 after the word with words "Central Bank of the Russian Federation or";

Item 4 to add 2) with words "if other is not provided by this Article";

To add 3) with Item 4.2 of the following content:

"4.2. During the term of realization of the Central bank of the Russian Federation approved by the Board of directors according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" the plan of participation of the Central bank of the Russian Federation in implementation of measures for the prevention of bankruptcy of the bank (further in this Article - the plan for the prevention of bankruptcy of bank) included in the list on approval date of the plan for the prevention of bankruptcy of bank and on condition of adoption by the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of this bank bank guarantees of this bank can be provided discharge of duty of the taxpayer on the tax discharge regardless of compliance (discrepancy) of bank to the requirements established by subitems 2 and 3 of Item 3 of this Article. Data on the fact and approval date of the plan for the prevention of bankruptcy of the bank included in the list both data on the fact and acceptance date the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of this bank during the term of implementation of the plan for the prevention of bankruptcy of bank go the Central bank of the Russian Federation to the Ministry of Finance of the Russian Federation not later than within five days from the date of adoption by the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of this bank.

During the term of implementation of the plan for the prevention of bankruptcy of the bank included in the list on approval date by the Board of directors of the Central bank of the Russian Federation of the plan for the prevention of bankruptcy of bank, this bank is not excluded from the list on condition of adoption by the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of this bank.

If the bank included in the list on approval date concerning this bank of the plan for the prevention of bankruptcy of bank is excluded from the list about day of acceptance by the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of this bank during the term of implementation of the plan for the prevention of bankruptcy of bank, this bank is included by the Ministry of Finance of the Russian Federation in the list not later than within five days from the date of obtaining from the Central bank of the Russian Federation of the data specified in paragraph one of this Item.";

Item 8.1 to add 4) with the paragraph of the following content:

"Maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by the bank included in the list concerning which the Board of directors of the Central bank of the Russian Federation approves the plan for the prevention of bankruptcy of bank and the decision on guaranteeing continuity of its activities during the term of implementation of the plan for the prevention of bankruptcy of bank is made, for acceptance of the specified guarantees by tax authorities during the term of implementation of the plan for the prevention of bankruptcy of bank are established according to paragraph one of this Item on the last quarter reporting date preceding approval date the Board of directors of the Central bank of the Russian Federation of the plan for the prevention of bankruptcy of this bank.".

Article 2

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of Item 3, of Item 4.2 and paragraph two of Item 8.1 of article 74.1 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends also to banks concerning which about day of entry into force of this Federal Law by the Board of directors of the Central bank of the Russian Federation plans of participation of the Central bank of the Russian Federation in implementation of measures for the prevention of bankruptcy of banks were approved and decisions on guaranteeing going concern of such banks during the term of implementation of the specified plans are made.

3. If the bank concerning which No. 127-FZ "About insolvency (bankruptcy)" is approved by the Board of directors of the Central bank of the Russian Federation according to the Federal Law of October 26, 2002 the plan of participation of the Central bank of the Russian Federation in implementation of measures for the prevention of bankruptcy of bank was excluded from the list of banks, stipulated in Item 3 articles 74.1 of the Tax Code of the Russian Federation, about day of entry into force of this Federal Law, such bank is included by the Ministry of Finance of the Russian Federation in the specified list of banks on condition of acceptance by the Board of directors of the Central bank of the Russian Federation concerning such bank of the decision on guaranteeing going concern during the term of implementation of this plan not later than within five days from the date of receipt of the notification from the Central bank of the Russian Federation. At the same time the maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by such bank for acceptance of these guarantees by tax authorities during the term of implementation of the plan of participation of the Central bank of the Russian Federation in implementation of measures for the prevention of bankruptcy of such bank are determined equal according to the maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees established to such bank for the date preceding approval date of this plan or date of exception of such bank of the list of banks, stipulated in Item 3 articles 74.1 of the Tax Code of the Russian Federation depending on for what date the greatest were established maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees.

4. The notification specified in part 3 of this Article shall contain information on the fact and approval date the Board of directors of the Central bank of the Russian Federation concerning bank according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" the plan of participation of the Central bank of the Russian Federation in implementation of measures for the prevention of bankruptcy of bank and information on the fact and acceptance date by the Board of directors of the Central bank of the Russian Federation of the decision on guaranteeing going concern of such bank during the term of implementation of the specified plan. Such notification goes the Central bank of the Russian Federation to the Ministry of Finance of the Russian Federation not later than within five days from the date of entry into force of this Federal Law.

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