FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 30, 2021 No. 435-FZ

About introduction of amendments to article 18 of the Federal law "About Financial Accounting" and separate legal acts of the Russian Federation and recognition of invalid part 6 of article 5 of the Federal law "About Auditor Activities"

Accepted by the State Duma on December 22, 2021

Approved by the Federation Council on December 24, 2021

Article 1

Bring in article 18 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2018, No. 49, Art. 7516; 2019, No. 30, Art. 4149; 2021, No. 27, Art. 5180) following changes:

Item 6 of part 4 to declare 1) invalid;

Part 5 to state 2) in the following edition:

"5. The obligatory copy of the reporting is presented by the economic actor in the form of the electronic document no later than three months after the reporting period. In case of representation of obligatory copy of the reporting which is subject to statutory audit the audit opinion about it is presented in the form of the electronic document together with such reporting or within 10 working days from the date of, the audit opinion following date, but no later than December 31 of the year following after accounting year if other is not provided by other Federal Laws. In case of correction by the economic actor of mistake in accounting (financial) records which obligatory copy is provided according to part 3 of this Article the copy of accounting (financial) records in which the error is corrected is represented in tax authority in the location of the economic actor in the form of the electronic document no later than July 31 of the year following after accounting year. If the Federal Laws and (or) constituent documents of the economic actor provide approval of its accounting (financial) records and this reporting approved after July 31 of the year following after accounting year differs from accounting (financial) records which obligatory copy is provided according to part 3 of this Article, the copy of accounting (financial) records in which the error is corrected is represented in tax authority in the location of the economic actor in the form of the electronic document not later than in 10 working days from the date of, the approval of the specified reporting following behind day, but no later than December 31 of the year following after accounting year.";

"Items 5 and 6" shall be replaced with words 3) in part 7 of the word "Item 5";

Part 8 after words "information resource" to add 4) with the words "taking into account provisions of part 9 of this Article";

Part 9 to add 5) with offers of the following content: "The government of the Russian Federation has the right to determine cases in which access to the specified information can be limited, and also procedure for restriction and renewal of such access. In the cases determined by the Government of the Russian Federation, restriction or renewal of access to such information is performed by federal executive body, the representative for control and supervision in the field of taxes and fees, according to the statement of the organization about which information access is limited or renews. The specified application is submitted in federal executive body, the representative for control and supervision in the field of taxes and fees, in form, format and according to the procedure which affirm this body. The specified information, access to which is limited according to this part, can be provided only to public authorities, other state bodies, local government bodies, state non-budgetary funds and the Central bank of the Russian Federation.";

Part 10 to state 6) in the following edition:

"10. In the cases determined by the Government of the Russian Federation for provision of information containing in the state information resource the payment is levied. The size and procedure for collection of the specified payment are established by the Government of the Russian Federation.".

Article 2

The subitem "l.2" Item 7 of article 7.1 of the Federal Law of August 8, 2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs" (The Russian Federation Code, 2001, No. 33, Art. 3431; 2003, No. 26, Art. 2565; 2011, No. 30, Art. 4576; 2013, No. 30, Art. 4084; No. 51, Art. 6699; 2015, No. 1, Art. 10; No. 13, Art. 1811; No. 27, Art. 4000; 2016, No. 1, Art. 11; No. 23, Art. 3296; No. 27, Art. 4293; 2017, No. 1, Art. 12; No. 31, Art. 4775; 2018, No. 1, Art. 65; No. 49, Art. 7524; No. 53, Art. 8440; 2019, No. 46, Art. 6416, 6423; 31, the Art. 5048) to state 2020, to No. in the following edition:

"l. 2) data on accounting (financial) records and consolidated financial statements (in the presence) in cases if the obligation on disclosure of such reporting in mass media, with indication of the period for which the accounting (financial) records (consolidated financial statements), and date as of which the specified reporting, dates of creation of accounting (financial) records (consolidated financial statements), approval date of accounting (financial) records is constituted if the Federal Laws and (or) constituent documents of the legal entity provide its approval, dates of submission of accounting (financial) records in the state information resource of accounting (financial) records are constituted is established by the Federal Law, the stipulated in Article 18 Federal Laws of December 6, 2011 No. 402-FZ "About financial accounting" (further - the state information resource of accounting (financial) records), addresses of the page (website) on the Internet used for disclosure of accounting (financial) records (consolidated financial statements (in the presence) and dates of its disclosure, and also concerning accounting (financial) records (consolidated financial statements) which is subject to statutory audit with indication of the name of auditing organization or surname, name, middle name (in the presence) the individual auditor and identifying auditing organization (the individual auditor) of data (identification taxpayer number, the primary state registration number), dates of audit opinion, and in case, if the specified reporting and audit opinion on it are not subject to representation in the state information resource of accounting (financial) records, with indication of opinion of auditing organization or the individual auditor on reliability of this reporting and circumstances which have or can have significant effect on its reliability, except as specified, if the specified data are the state or trade secret, and also other cases established by the Federal Laws;".

Article 3

Part 6 of article 5 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2016, as No. 27, the Art. 4293) to recognize invalid.

Article 4

Article 11 of the Federal Law of July 2, 2021 No. 352-FZ "About modification of separate legal acts of the Russian Federation" (The Russian Federation Code, 2021, No. 27, the Art. 5180) to exclude.

Article 5

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other term of their introduction in force.

2. Items 1 and 3 of article 1 of this Federal Law become effective since January 1, 2023.

3. Provisions of parts 4 and 7 of article 18 of the Federal Law of December 6, 2011 "About financial accounting" (in edition of this Federal Law) are applied No. 402-FZ to accounting (financial) records since the accounting period for 2022.

4. Provisions of part 9 of article 18 of the Federal Law of December 6, 2011 "About financial accounting" (in edition of this Federal Law) are applied No. 402-FZ to information containing in the accounting (financial) records for the accounting period of 2019 and the subsequent accounting periods included in the state information resource of accounting (financial) records.

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