FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 14, 2022 No. 263-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on June 29, 2022

Approved by the Federation Council on July 8, 2022

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; 2000, No. 2, Art. 134; 2003, No. 22, Art. 2066; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014, 7070; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; 2013, No. 9, Art. 872; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 26, Art. 3372, 3404; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15; No. 10, Art. 1393, 1419; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2486, 2506, 2510; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 47, Art. 6848, 6849; No. 49, Art. 7307, 7312, 7315; 2018, No. 1, Art. 20, 50; No. 9, Art. 1291; No. 30, Art. 4534; No. 31, Art. 4819, 4821; No. 32, Art. 5087, 5095, 5127; No. 49, Art. 7496, 7519; No. 53, Art. 8419, 8472; 2019, No. 22, Art. 2667; No. 23, Art. 2908; No. 39, Art. 5375; No. 52, Art. 7788; 2020, No. 5, Art. 492; No. 13, Art. 1857; No. 14, Art. 2032; No. 40, Art. 6169; No. 46, Art. 7212, 7215; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 8, Art. 1196; No. 17, Art. 2886; No. 24, Art. 4217; No. 49, Art. 8143; 2022, No. 9, Art. 1250; No. 11, Art. 1602; No. 13, Art. 1955, 1956; No. 18, Art. 3006; No. 22, Art. 3544) following changes:

1) in Item 2 of Article 11:

a) add with the new paragraph the twenty eighth and the paragraph the twenty ninth the following content:

"cumulative obligation - the total amount of taxes, advance payments, charges, insurance premiums, penalty fee, penalties, percent which shall pay (to transfer) the taxpayer, the payer of collection, the payer of insurance premiums and (or) the tax agent, and the tax amount which is subject to return to budget system of the Russian Federation in the cases provided by this Code. At the same time the cumulative obligation does not join tax amounts on the income of physical persons, paid according to the procedure, stipulated in Clause 227.1 of this Code, and the amounts of the state fee concerning which payment by the court does not issue the executive document;

the tax arrears, charges and insurance premiums in budgets of budget system of the Russian Federation (further - debt) - the total amount of the shortages and also which are not paid by the taxpayer, the payer of charges, the payer of insurance premiums and (or) the tax agent of penalty fee, penalties and the percent provided by this Code and the amounts of the taxes which are subject to return to budget system of the Russian Federation in the cases provided by this Code, equal to the extent of negative balance of the single tax account of this person;";

b) to consider the paragraph of the twenty eighth the paragraph the thirtieth;

Chapter 1 to add 2) with Article 11.3 of the following content:

"Article 11.3. Single tax payment. Single tax account

1. Single tax payment the money listed by the taxpayer, the payer of collection, the payer of insurance premiums, the tax agent and (or) the other person in budget system of the Russian Federation into the account of the Federal Treasury, intended for execution of cumulative obligation of the taxpayer, the payer of collection, the payer of insurance premiums, the tax agent and also the money collected from the taxpayer, the payer of collection, the payer of insurance premiums and (or) the tax agent according to this Code are recognized. For the purposes of of this Code single tax payment the cash amounts which are subject to accounting on the single tax account are also recognized:

1) in connection with adoption by tax authority of the decision on compensation (about provision of the tax deduction) tax amounts, - in day of adoption of the relevant decision;

2) in connection with receipt from the other person as a result of offsetting of cash amount according to article 78 of this Code, - in day of implementation by tax authority of such offsetting;

3) in connection with cancellation (fully or partially) offsetting of money on account of execution of the forthcoming obligation on payment of the specific tax (collection, insurance premium) performed based on the application submitted according to Item 6 of article 78 of this Code, or due to the lack on the single tax account of the money necessary for discharge of duty on tax payment, charges, insurance premiums, penalty fee, penalties and (or) percent - no later than the day following behind day of submission of the specified statement or in day of emergence of debt. Recognition by single tax payment of the cash amounts which are earlier offset on account of execution of the forthcoming obligation of the taxpayer, the payer of collection, the payer of insurance premiums and (or) the tax agent on payment of specific tax is performed consistently since the earliest payment due dates specified in the application submitted according to the paragraph the second item 4 of article 78 of this Code;

4) in connection with charge of percent by tax authority according to items 4 and (or) the 9th articles 79 of this Code, - from the date of their charge;

5) in connection with representation by the taxpayer, the payer of collection of the statement for return of excessively paid amounts of the income tax paid according to the procedure, stipulated in Clause 227.1 of this Code, tax on the professional income and charges for use of objects of fauna and for use of objects of water biological resources - in the amount of excessively paid amount of tax (collection) no later than the day following behind day of receipt of the specified statement.

2. The single tax account the form of accounting by tax authorities is recognized:

1) monetary value of cumulative obligation;

2) the money listed as single tax payment and (or) recognized as single tax payment.

3. The balance of the single tax account represents difference between the total amount of the money listed and (or) recognized as single tax payment and monetary value of cumulative obligation.

The positive balance of the single tax account is created if the total amount of the money listed and (or) recognized as single tax payment is more than monetary value of cumulative obligation. When forming positive balance of the single tax account the cash amounts offset on account of execution of the corresponding obligation of the taxpayer, the payer of collection, the payer of insurance premiums and (or) the tax agent based on the application submitted according to the paragraph the second item 4 of article 78 of this Code are not considered.

The negative balance of the single tax account is created if the total amount of the money listed and (or) recognized as single tax payment is less than monetary value of cumulative obligation.

The zero balance of the single tax account is created if the total amount of the money listed and (or) recognized as single tax payment is equal to monetary value of cumulative obligation.

4. The single tax account is kept concerning each physical person and each organization, being taxpayers, payers of charges, payers of insurance premiums and (or) tax agents (including in case of discharge of duty of the managing companion responsible for conducting tax accounting in connection with agreement performance of investment partnership).

5. The cumulative obligation is created and is subject to accounting on the single tax account of person specified in item 4 of this Article, in currency of the Russian Federation on basis:

1) tax declarations (calculations) which are provided to tax authority - from the date of their submission to tax authority, but not earlier than approach of payment due date of the corresponding taxes (charges, advance payments on taxes, insurance premiums) if other is not provided by the subitem 3 presents of Item;

2) the specified tax declarations (calculations) which are provided to tax authority and in which in comparison with the tax declarations (calculations) which are earlier provided to tax authorities the payable amounts of taxes are increased (charges, advance payments on taxes, insurance premiums), - from the date of submission to tax authorities of the specified tax declarations (calculations), but not earlier than approach of payment due date of the corresponding taxes (charges, advance payments on taxes, insurance premiums);

3) tax declarations in which the amounts of taxes to compensation or the amounts 23 of this Code of the tax deductions provided by Chapter, the specified tax declarations (calculations) in which in comparison with the tax declarations (calculations) which are earlier provided to tax authorities the payable amounts of taxes are reduced (charges, advance payments on taxes, insurance premiums), - from the date of entry into force of the decision of tax authority by results of cameral tax audit on the basis of the specified declarations (calculations) or within ten days from the date of the end of cameral tax audit on the basis of the specified declarations (calculations) are declared if other is not provided by this Item;

4) the specified tax declarations (calculations) in which in comparison with the tax declarations (calculations) which are earlier provided to tax authorities the payable amounts of taxes are reduced (charges, advance payments on taxes, insurance premiums) - from the date of representation by the organization concerning which tax monitoring, is carried out to tax authority of the specified tax declaration (calculation), but not earlier than approach of payment due date of the corresponding taxes, charges, advance payments on taxes, insurance premiums;

5) notifications on assessed taxes, charges, advance payments on taxes, the insurance premiums provided to tax authority - from the date of submission to tax authority of such notifications, but not earlier than approach of payment due date of the corresponding taxes, charges, advance payments on taxes, insurance premiums and about day of submission of the tax declaration (calculation) for the corresponding taxes, charges, advance payments on the taxes, insurance premiums specified in the notification or the directions tax authority of messages on assessed taxes or after ten days from the date of the termination of the term established by the legislation on taxes and fees for submission of the specified tax declarations (calculations) in case of their non-presentation;

6) tax notifications:

from the date of approach of the payment due date of the corresponding tax established by the legislation on taxes and fees;

from the date of the direction to the taxpayer of the tax notification, but not earlier than day of forming of positive balance of the single tax account in the amount of, not exceeding such positive balance of the single tax account. In case of availability at tax authority for date of accounting of the tax notification in cumulative obligation of the taxpayer of information on the amounts of taxes, charges, insurance premiums, penalty fee, penalties, percent with not come payment due dates the amount of the positive balance of the taxpayer considered in cumulative obligation decreases by the amounts of such taxes, charges, insurance premiums, penalty fee, penalties, percent;

7) messages on the amounts of taxes estimated in tax authority - from the date of, the informing the taxpayer organization by tax authority (its separate division) on results of consideration of explanations and (or) the documents submitted to tax authority according to Item 6 of Article 363, Item 6 of Article 386, Item 5 of article 397 of this Code following behind day, or from the date of, the expiration of one month following behind day, in case of non-presentation of such explanations and (or) documents;

8) decisions of tax authority on provision of delay, payment by installments on tax payment, charges, insurance premiums, penalty fee, penalties and (or) percent according to Chapter 9 of this Code - from the date of, specified in the relevant decision;

9) decisions of tax authority on accountability for making of tax offenses, decisions of tax authorities on refusal in accountability for making of tax offenses, decisions on cancellation (fully or partially) decisions on compensation of the tax amount declared to compensation in declarative procedure, decisions on cancellation (fully or partially) decisions on provision of the tax deduction fully or partially - from the date of entry into force of the relevant decision if other is not provided by the subitem 10 of this Item;

10) decisions of tax authority on accountability for making of tax offenses, decisions of tax authorities on refusal in accountability for making of tax offenses, decisions on cancellation (fully or partially) decisions on compensation of the tax amount declared to compensation in declarative procedure, decisions on cancellation (fully or partially) decisions on provision of the tax deduction which establish non-execution of obligation on the tax discharge in connection with change by tax authority of legal qualification of the transaction made by the taxpayer or the status and nature of activities of the taxpayer, or decisions passed by results of check by federal executive body, the representative for control and supervision in the field of taxes and fees, completeness of calculation and tax payment in connection with transactions between affiliated persons - from the date of entry into force of the corresponding court resolution;

11) court resolution or the decision of the higher tax authority canceling (changing) court resolution or the decision of tax authority based on which on the single tax account the obligation of person on payment of the amounts of taxes, advance payments on taxes, charges, insurance premiums, penalty fee, penalties and (or) percent, - for date of the introduction in legal force of the corresponding court resolution or the decision was considered earlier;

12) executive documents on collection from the face specified in item 4 of this Article, the state fee - from the date of issue of the relevant executive document by court which for the purposes of accounting of cumulative obligation on the single tax account is recognized fixed term of payment;

13) calculations of tax amount (recalculation of earlier estimated tax amounts) made by tax authority according to the Federal Law of February 25, 2022 No. 17-FZ "About carrying out experiment on establishment of special tax regime "The automated simplified taxation system" or according to 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" - from the date of the notification of the taxpayer on tax amount who is subject to payment, but not earlier than approach of payment due date of the corresponding taxes;

14) data on the permissions issued by the bodies issuing in accordance with the established procedure permissions to production of objects of fauna and (or) permission to production (catch) of water biological resources - from the date of submission of data by the specified bodies;

15) decisions on recognition of bad debt to collection and its write-off - from the date of adoption of the relevant decision;

16) the notifications provided by the payer of sales tax to tax authority according to article 416 of this Code, information of authorized body provided in tax authority according to item 4 of article 418 of this Code - from the date of submission to tax authority of the specified notifications, information;

17) other documents providing origin, change, the termination of obligation on the tax payment, charges, insurance premiums, penalty fee, penalties and (or) percent established by the legislation on taxes and fees.

6. The amount of penalty fee calculated according to article 75 of this Code is considered in cumulative obligation from the date of accounting on the single tax account of shortage concerning which this amount is calculated.

The amount of percent determined according to Article 64 of this Code is considered in cumulative obligation from the date of, the last payment following behind day of payment provided by the decision on provision of delay, payment by installments if other is not provided by this Item.

In case of submission by the taxpayer of the statement for early execution of the decision on provision of delay, payment by installments according to Chapter 9 of this Code or the statement according to the paragraph third item 4 of article 78 of this Code the outstanding amount concerning which such applications are submitted is considered in cumulative obligation consistently since debt with the earliest payment due date in the amount of, not exceeding positive balance of the single tax account for date of its accounting, from the date of, the submission of the statement following behind day.

7. In case of determination of the size of cumulative obligation are not considered:

1) the amounts of taxes, charges, insurance premiums which are subject to reduction based on tax declarations (calculations), the specified tax declarations (calculations) providing reduction of the amounts of taxes, charges, insurance premiums which are subject to payment if from the date of the expiration of the payment due date of the corresponding tax established by the legislation on taxes and fees, collection, insurance premiums there passed more than three years, except as specified implementation of recalculation of taxes by tax authority, charges, insurance premiums on the bases provided by this Code and cases of recovery by court of the specified term if the reasons of its omission are acknowledged as court valid;

2) the amounts of taxes, the state fee concerning which payment by the court issues the executive document, other charges, insurance premiums, penalty fee, penalties, percent on which the term of their collection, before date of the introduction in legal force of court resolution about recovery of the passed term or court resolution about collection of such amounts expired;

3) the amounts of taxes, charges, insurance premiums, penalty fee, penalties, percent specified in the decision on accountability passed by tax authority for making of tax offense or the decision on refusal in accountability for making of tax offense if the court took measures of preliminary protection (interim measures) according to which action of such disputed decision of tax authority is suspended completely or in part or if the higher tax authority made the decision on suspension of execution of such decision on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense, - about day of the introduction in legal force of court resolution about cancellation (replacement) of the specified measures of preliminary protection (interim measures) or about day of adoption of the decision by higher tax authority according to the corresponding claim, entailed the suspension termination completely or regarding action of the decision of tax authority on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense;

4) paid by the taxpayer not as single tax payment of tax amount on the professional income, collection for use of objects of fauna and collection for use of objects of water biological resources.";

3) in Item 1 of Article 21:

a) state subitem 5 in the following edition:

"5) on timely return of money in the amount of, not exceeding positive balance of the single tax account of the taxpayer, according to the procedure, provided by this Code, or offsetting of the specified money on account of discharge of duty of other person on tax payment, charges, insurance premiums, penalty fee, penalties, percent, on account of execution of the forthcoming obligation on payment of specific tax (collection, insurance premium) or on account of execution of decisions of the tax authorities specified in subitems 10 and 11 of Item 5 and the subitem 3 of Item 7 of Article 11.3 of this Code, according to the procedure, provided by this Code;";

b) state subitem 5.1 in the following edition:

"5. 1) on implementation of reconciliation of accessory of the cash amounts transferred and (or) recognized as single tax payment, or cash amounts transferred not as single tax payment and also on receipt of the act of such reconciliation;";

c) add with subitem 5.2 of the following content:

"5. 2) based on the request provided to tax authority to receive certificates of availability as of date of such request of positive, negative or zero balance of the single tax account of the taxpayer, the certificate of accessory of the cash amounts transferred and (or) recognized as single tax payment, and the certificate of discharge of duty on tax payment, charges of insurance premiums, penalty fee, penalties, percent based on data of tax authority taking into account provisions of the subitem 10 of Item 1 of Article 32 of this Code;";

d) in subitem 9 to replace the word of "taxes" with the word "debts";

4) in Article 23:

a) the subitem 4 Items 1 after the word" (calculations)," to add with words "notifications on assessed taxes, advance payments on taxes, charges, the insurance premiums paid (listed) as single tax payment";

b) in Item 2.2:

in paragraph one of the word of "parcels of land" shall be replaced with words "real estate units by which tax base is determined as their cadastral cost", to "the amount of vehicle tax and (or) the message on the amount of the land tax estimated in tax authority estimated in tax authority" shall be replaced with words words "the amounts of vehicle tax, the property tax of the organizations, the land tax estimated in tax authority";

in the paragraph the second shall be replaced with words the words "on the parcels of land" "on real estate units";

third to state the paragraph in the following edition:

"The message on availability of the taxation object is not submitted in tax authority if the organization was given the message on the amounts of vehicle tax, the property tax of the organizations, the land tax estimated in tax authority concerning this object (is directed) or if the organization applies tax benefit to the corresponding taxation object.";

5) in the paragraph the second Item 11 of Article 25.14 the second offer to exclude;

6) in Article 31:

a) in Item 1:

in subitem 9 of the word to replace "shortages, and also penalty fee, percent and penalties" with the word "debt";

state subitem 10 in the following edition:

"10) to demand from banks the documents confirming the fact of write-off from accounts of taxpayers, payers of charges, tax agents and from correspondent accounts of banks of the money listed on account of fulfillment of duties of taxpayers, payers of charges, tax agents on tax payment, charges, insurance premiums (including as single tax payment), and transfers of this money in budget system of the Russian Federation;";

in subitem 14:

in the paragraph the second words "shortages, penalty fee and penalties for tax offenses" to replace with the word "debts";

word in paragraph three "after receipt of the decision of tax authority on suspension of transactions as a result of which began impossible" shall be replaced with words collection by tax authority of shortage, debt on penalty fee, penalties ", on which transactions are suspended by tax authority as a result of which there was impossible collection of debt by tax authority";

in subitem 15 of the word "shortages, the debts on penalty fee and penalties recognized hopeless" shall be replaced with words "debts, acknowledged hopeless";

b) in Item 7 of the word "shortages and (or) debts on penalty fee, penalties, to percent" to replace with the word "debts";

7) in Article 32:

a) in Item 1:

state subitem 6 in the following edition:

"6) to inform taxpayers, payers of charges and tax agents information on account details of the Federal Treasury, on their change and other information necessary for filling of orders on transfer of taxes, the charges paid not as single tax payment;";

state subitem 7 in the following edition:

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