of March 26, 2020 No. 68-FZ
About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation
Accepted by the State Duma on March 19, 2020
Approved by the Federation Council on March 25, 2020
Article 102 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; 2004, No. 27, Art. 2711; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 40, Art. 5037; 2014, No. 48, Art. 6663; 2015, No. 24, Art. 3377; 2016, No. 18, Art. 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6844, 7312; 2018, No. 32, Art. 5095; No. 39, the Art. 5375) to add 2019, with Item 10 of the following content:
"10. Provisions of this Article regarding prohibition on disclosure of the data which are tax secret, requirements to the special mode of storage of the specified data and access to them, responsibility for loss of the documents containing the specified data or for disclosure of the specified data extend to the data on the income of physical persons which arrived, including electronically with use of system of interdepartmental electronic interaction, to the bodies of subjects of the Russian Federation authorized in the field of social protection of the population, for the purpose of, connected with provision of the government public assistance, the measures of social protection (support) established by the legislation of the Russian Federation on the government public assistance, acts of the President of the Russian Federation, acts of the Government of the Russian Federation, the laws and other regulatory legal acts of subjects of the Russian Federation.
In bodies of the subjects of the Russian Federation authorized in the field of social protection of the population the officials determined by heads of such bodies have access to the data specified in this Item which are tax secret.".
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