FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 29, 2023 No. 196-FZ

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

Accepted by the State Duma on May 17, 2023

Approved by the Federation Council on May 24, 2023

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2022, No. 29, Art. 5230; 2023, No. 1, Art. 12) following changes:

1) in Article 11.3:

a) in the subitem 3 of Item 1 of the word", specified in the application submitted according to the paragraph the second item 4 of article 78 of this Code" shall be replaced with words "tax (collection, insurance premium) on account of which discharge of duty on payment offsetting was performed";

b) in the paragraph the second Item 3 of the word "based on the application submitted according to the paragraph the second item 4 of article 78 of this Code" to exclude;

2) in Article 45:

a) in the subitem 2 of Item 7 of the word "based on the application submitted according to the paragraph the second item 4 of article 78 of this Code" to exclude;

b) state Item 8 in the following edition:

"8. Accessory of the cash amounts transferred and (or) recognized as single tax payment is determined by tax authorities based on the amount of its cumulative obligation considered on the single tax account of the taxpayer with respect for the following sequence:

1) shortage on income tax - since the earliest moment of its origin;

2) income tax - from the moment of emergence of obligation on its transfer by the tax agent;

3) shortage on other taxes, charges, insurance premiums - since the earliest moment of its origin;

4) other taxes, advance payments, charges, insurance premiums - from the moment of emergence of obligation on their payment (transfer);

5) penalty fee;

6) percent;

7) penalties.";

Article 78 to add 3) with Item 7 of the following content:

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