FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 14, 2023 No. 125-FZ

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

Accepted by the State Duma on April 6, 2023

Approved by the Federation Council on April 12, 2023

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; 2004, No. 27, Art. 2711; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 49, Art. 6420; 2011, No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 45, Art. 6157; No. 48, Art. 6657; 2015, No. 18, Art. 2616; 2016, No. 27, Art. 4176, 4177; 2017, No. 49, Art. 7315; 2018, No. 31, Art. 4821; No. 32, Art. 5127; No. 53, Art. 8472; 2019, No. 39, Art. 5375; 2020, No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 24, Art. 4217; 2022, No. 9, Art. 1250; No. 29, Art. 5230; 2023, No. 1, Art. 12) following changes:

Article 21 to add 1) with Item 1.2 of the following content:

"1.2. Taxpayers - the physical persons registered in single system of identification and authentication in case of the direction in tax authorities electronically with use of the single portal of the state and municipal services of the notification on need of receipt of documents from tax authorities electronically through personal account on the single portal of the state and municipal services (further - the notification on need of receipt of documents with use of the single portal of the state and municipal services) receive from tax authorities the documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees electronically through personal account on the single portal of the state and municipal services and have the right to submit to tax authorities documents (data) electronically with use of the single portal of the state and municipal services, if this Code does not provide other procedure for submission to tax authorities of documents electronically with use of the single portal of the state and municipal services and (or) obtaining from the tax authorities of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees with use of the single portal of the state and municipal services.

Documents (data) which taxpayers - physical persons have the right to represent to tax authorities electronically with use of the single portal of the state and municipal services and also documents which go tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees, to taxpayers - to physical persons electronically through personal account on the single portal of the state and municipal services are determined by this Code.

In case of representation by the taxpayer - physical person of documents (data) in tax authority electronically with use of the single portal of the state and municipal services in the afternoon of their representation date of their direction the taxpayer - physical person in tax authority electronically with use of the single portal of the state and municipal services is considered. Information on day of representation by the taxpayer - physical person of documents (data) in tax authority electronically with use of the single portal of the state and municipal services is placed in personal account on the single portal of the state and municipal services.

For the termination of obtaining from the tax authorities of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, electronically through personal account on the single portal of the state and municipal services taxpayers - physical persons send to tax authorities electronically with use of the single portal of the state and municipal services the termination letter of receipt of documents from tax authorities electronically through personal account on the single portal of the state and municipal services (further - the termination letter of receipt of documents with use of the single portal of the state and municipal services).

Obtaining from the tax authorities of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees electronically through personal account on the single portal of the state and municipal services stops after three days from the date of representation by the taxpayer - physical person in tax authority of the termination letter of receipt of documents with use of the single portal of the state and municipal services.

The notification on need of receipt of documents with use of the single portal of the state and municipal services, the termination letter of receipt of documents with use of the single portal of the state and municipal services are signed by the strengthened unqualified digital signature which certificate of key of check is created and it is used in the infrastructure providing information and technological interaction of the information systems used for provision of the state and municipal services electronically in the procedure established by the Government of the Russian Federation.

Form of the notification on need of receipt of documents with use of the single portal of the state and municipal services, form of the termination letter of receipt of documents with use of the single portal of the state and municipal services, procedures for filling of such forms and formats of submission of such notifications electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees, in coordination with the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of information technologies.";

2) in Article 31:

a) in item 4:

to add paragraph two after the words "it is not provided by this Code" with words ", and also can be transmitted electronically through personal account on the single portal of the state and municipal services according to this Code";

add with the paragraph of the following content:

"In case of the direction of the document tax authority electronically through personal account on the single portal of the state and municipal services by date of its obtaining the day following behind day of the direction of the document tax authority electronically through personal account on the single portal of the state and municipal services is considered.";

b) add with Item 9 of the following content:

"9. The procedure for the direction of the documents (data) submitted by the taxpayer - physical person in tax authority electronically through personal account on the single portal of the state and municipal services, and the documents used by tax authority in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, sent to the taxpayer - to physical person electronically through personal account on the single portal of the state and municipal services, is established by federal executive body, the representative for control and supervision in the field of taxes and fees, in coordination with the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of information technologies.

Transfer by tax authority to the taxpayer - to physical person of the documents containing the information about him which is tax secret electronically through personal account on the single portal of the state and municipal services is performed in the presence of the consent to it of the specified taxpayer expressed to them in the notification on need of receipt of documents with use of the single portal of the state and municipal services.";

3) paragraph one of item 4 of article 52 after the word of "taxpayer" to add with words ", personal account on the single portal of the state and municipal services";

Paragraph one of item 4 of article 69 after the word of "taxpayer" to add 4) with words ", and also it can be transmitted to the taxpayer - physical person electronically through personal account on the single portal of the state and municipal services".

Article 2

This Federal Law becomes effective since July 1, 2023, but not earlier than after one month from the date of its official publication.

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