FEDERAL LAW OF THE RUSSIAN FEDERATION

of January 28, 2020 No. 5-FZ

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

Accepted by the State Duma on January 21, 2020

Approved by the Federation Council on January 22, 2020

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; 2001, No. 53, Art. 5016; 2003, No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 1, Art. 16; No. 30, Art. 4593; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 45, Art. 6157; 2015, No. 18, Art. 2616; 2016, No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2018, No. 49, Art. 7497; 2019, No. 39, Art. 5375) following changes:

1) in the subitem 17 of Item 1 of Article 32 of the word "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)", not later" shall be replaced with words "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", not later";

2) in Article 80:

a) to state the paragraph of the sixth of Item 3 in the following edition:

"Data on the average number of workers are represented to tax authorities by the payers of insurance premiums making payments and other remunerations to physical persons as a part of calculation for insurance premiums.";

b) add Item 7 with the subitem 7 of the following content:

"7) data on the average number of the workers who are subject to inclusion in calculation for insurance premiums.";

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