FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 29, 2020 No. 470-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees

Accepted by the State Duma on December 16, 2020

Approved by the Federation Council on December 25, 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; 2003, No. 23, Art. 2174; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2564; 2008, No. 48, Art. 5519; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 40, Art. 4969; No. 45, Art. 5752; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 45, Art. 6157, 6158; No. 48, Art. 6657; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2486, 2506; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7313, 7315; 2018, No. 31, Art. 4821; No. 32, Art. 5095; No. 45, Art. 6828; No. 53, Art. 8416; 2019, No. 39, Art. 5375; 2020, No. 46, Art. 7212, 7215; No. 48, Art. 7627) following changes:

1) in item 4 of Article 31:

a) in paragraph one of the word "or through personal account of the taxpayer" shall be replaced with words ", or through personal account of the taxpayer, or through information systems of the organization to which access to tax authority is provided,";

b) in the paragraph the second shall be replaced with words the words "or through personal account of the taxpayer" ", or through personal account of the taxpayer, or through information systems of the organization to which access to tax authority is provided";

2) in Article 76:

a) the paragraph one of Item 2 to add with words "if other is not provided by this Article";

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