FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2023 No. 389-FZ

About modification of parts the first and second Tax Code of the Russian Federation, separate legal acts of the Russian Federation and for suspension of action of paragraph two of Item 1 of Article 78 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on July 21, 2023

Approved by the Federation Council on July 28, 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; 2000, No. 2, Art. 134; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5733; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; 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; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645, 5646; 2014, No. 14, Art. 1544; No. 23, Art. 2924; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 18, Art. 2616; No. 24, Art. 3377; No. 29, Art. 4358; No. 48, Art. 6691; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063, 2064; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 49, Art. 7307, 7312, 7315; 2018, No. 1, Art. 20, 50; No. 9, Art. 1291; No. 31, Art. 4819, 4821; No. 32, Art. 5072, 5087, 5095, 5127; No. 45, Art. 6828; No. 49, Art. 7496, 7519; No. 53, Art. 8416, 8472; 2019, No. 18, Art. 2225; No. 31, Art. 4428; No. 39, Art. 5375; No. 52, Art. 7788; 2020, No. 5, Art. 492; No. 13, Art. 1857; 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. 13, Art. 1955; No. 18, Art. 3006; No. 22, Art. 3535, 3544; No. 27, Art. 4626; No. 29, Art. 5206, 5230, 5301; No. 52, Art. 9382; 2023, No. 1, Art. 12; No. 16, Art. 2762; No. 23, Art. 4016) following changes:

1) in Item 2 of Article 11:

a) the seventeenth after the words "not paid" to add the paragraph with words "(not listed)";

b) in the paragraph the twenty eighth shall be replaced with words the words "concerning which payment by the court does not issue the executive document" "except for the state fee concerning which payment by the Arbitration Court issues the executive document";

2) in paragraph one of the subitem 5 of Item 1 of Article 11.1 of the word "except for the sea field of the hydrocarbonic raw material specified in Item 1.2 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-I " about customs tariff "" to exclude;

3) in Article 11.2:

a) in Item 2:

in paragraph one of the word "taking into account the features provided by this Item" shall be replaced with words "according to the procedure, established by this Code";

third to add the paragraph with the offer of the following content: "At the same time the list of such documents and condition of their direction to the individual entrepreneur are determined by federal executive body, the representative for control and supervision in the field of taxes and fees.";

the paragraph the fifth after words "charges, on paper" to add with words "(except for documents which direction is provided by this Code only electronically)";

"taxpayers - physical persons" to add the paragraph of the sixth after words with words ", not being individual entrepreneurs,";

add with the new paragraph the seventh the following content:

"The documents transferred by taxpayers - individual entrepreneurs in tax authority through personal account of the taxpayer electronically, are signed by the strengthened qualified digital signature issued according to requirements of the Federal Law of April 6, 2011 to No. 63-FZ "About the digital signature" if other is not provided by this Code.";

to consider the paragraph of the seventh the paragraph the eighth;

to consider the paragraph of the eighth the paragraph the ninth and in it words of "individual entrepreneurs", to exclude;

b) in Item 3:

in paragraph one of figure "4.6" shall be replaced with words "4.6 or 4.10", to add with words ", and also the calculation and data specified in Item 6 of article 230 of this Code";

in the paragraph the second ambassador of words of "Item 4.6" to add with words ", Item 4.10", "ninth" to replace the word with the word "eleventh";

third after words "Item 5.5" to add the paragraph with the words "and paragraph the second Item 5.8";

4) in Article 11.3:

a) in the subitem 3 of Item 1 the word "offsetting;" shall be replaced with words "offsetting. In case of payment clash of dates recognition by single tax payment of the specified money is performed since the smaller amount;";

b) in Item 5:

state subitem 1 in the following edition:

"1) tax declarations (calculations) which are provided to tax authority (except for tax declarations (calculations) 3 presents of Item specified in the subitem) - 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 paragraph the second this subitem.

In case of detection by tax authority of the fact of discrepancy of indicators of the tax declarations (calculations) specified in paragraph one of this subitem (except for tax declarations (calculations) provided by taxpayers concerning whom tax monitoring) to control ratios is carried out of procedure for their filling, testimonial of violation (except for the control ratios specified in Item 5.3 of Article 174 of this Code), the specified tax declarations (calculations) are considered in case of determination of the size of cumulative obligation 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 tax declarations (calculations) or within ten days from the date of the termination of stipulated in Clause 88th of this Code of term of conducting cameral tax audit or from the date of, the completion of cameral tax audit of the specified tax declarations (calculations) following behind day, if in case of its carrying out violations of the law about taxes and fees were not revealed.

The list of the control ratios specified in the paragraph the second this subitem affirms federal executive body, the representative for control and supervision in the field of taxes and fees;";

in subitem 3 of the word "or before the specified term" shall be replaced with words "or from the date of, the completion of cameral tax audit of the specified tax declarations (calculations) following behind day";

third subitem 3.1 to state the paragraph in the following edition:

"in case of their representation after approach of payment due date of the corresponding taxes (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 tax declarations (calculations), or within ten days from the date of the termination of stipulated in Clause 88th of this Code of term of conducting cameral tax audit of the specified tax declarations (calculations) or from the date of, the completion of cameral tax audit of the specified tax declarations (calculations) following behind day if in case of its carrying out violations of the law about taxes and fees were not revealed, or from the date of their representation if during the next working day after submission of the specified tax declarations (calculations) specified in paragraph one of this subitem the specified declarations (calculations) are provided, in which in comparison with earlier provided specified tax declarations (calculations) the payable amounts of taxes (charges, advance payments on taxes, insurance premiums) in the amount of, equal to the amounts of taxes (charges, advance payments on taxes, insurance premiums) are increased by which they were reduced in the specified tax declarations (calculations) specified in paragraph one of this subitem;";

state subitem 5 in the following edition:

"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 one day from which the cumulative obligation on the basis of the tax declaration (calculation) for the corresponding taxes, charges is subject to accounting to advance payments on the taxes, insurance premiums specified in the notification or about one day from which the cumulative obligation is created and is subject to accounting on the single tax account on the basis of messages on the amounts of taxes estimated in tax authority;";

state subitem 6 in the following edition:

"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;";

c) in Item 7:

"insurance premiums took place in subitem 1 of the word" shall be replaced with words "insurance premiums about day of submission of the specified tax declarations (calculations), the specified tax declarations (calculations) passed";

in subitem 2 "court" shall be replaced with words the word "Arbitration Court";

The paragraph the fifth Item 3 of Article 12 to add 5) with the offer of the following content: "By representative body of the federal territory Sirius according to the procedure and limits which are provided by this Code tax benefits, the bases and procedure for their application can be established.";

6) in Article 23:

a) in the subitem 5 of Item 1 the word "transactions;" shall be replaced with words "transactions. If these faces are referred to category of the largest taxpayers, the book of accounting of the income and expenses and economic activities is submitted them at the request of tax authority in tax authority in the place of their registration as the largest taxpayers;";

b) the paragraph one of Item 3.1 after the word "persons" to add with words "(in the place of registration as the largest taxpayer if this face is referred to category of the largest taxpayers)";

c) to recognize paragraphs of the fifth and sixth of Item 5.1 invalid;

7) in Article 25.8:

a) in paragraph three of the subitem 2 of Item 1 of the word" (except for cars and motorcycles)" shall be replaced with words "(except for cars, motorcycles, became liquid, ethane, the liquefied hydrocarbon gas, the oil raw materials consisting of one component - gas condensate of the stable and received within single engineering procedure on production ethane and (or) the liquefied hydrocarbon gas)";

b) the fourth Item 3 to add the paragraph with words ", the regional investment projects except for specified in Item 3.1 of this cost item, suffered by participants included in the register of participants of regional investment projects till January 1, 2019";

c) add with Item 3.1 of the following content:

"3.1. For the purpose of application of Item 3 of this Article when scoping capital investments of participants of the regional investment projects included in the register of participants of regional investment projects till January 1, 2019 the costs for creation (acquisition) of depreciable property incurred before inclusion in the register of participants of regional investment projects can be also considered provided that the corresponding depreciable property which original cost was created at the expense of the specified costs was put into operation after inclusion in the register of participants of regional investment projects.";

8) in Item 1 of Article 25.9:

a) in subitem 1:

to state the paragraph of the seventh in the following edition:

"the organization is not resident of the special economic zone of any type, either the territory of the advancing development, or the free port of Vladivostok, or the Arctic zone of the Russian Federation;";

add with the paragraph of the following content:

"the organization does not use the right to release from fulfillment of duties of the taxpayer of the income tax of the organizations, stipulated in Clause 246.3 of this Code;";

b) in subitem 2:

the fifth to state the paragraph in the following edition:

"the organization is not resident of the special economic zone of any type, either the territory of the advancing development, or the free port of Vladivostok, or the Arctic zone of the Russian Federation;";

add with the paragraph of the following content:

"the organization does not use the right to release from fulfillment of duties of the taxpayer of the income tax of the organizations, stipulated in Clause 246.3 of this Code.";

9) in Article 25.14:

a) add Item 6 with the subitem 11 of the following content:

"11) about observance of conditions of release from application of provisions of Article 25.15 of this Code concerning profit of the controlled foreign company according to Item 8.1 of Article 25.15 of this Code.";

b) in Item 6.1 of the word "6, 7 and 10" shall be replaced with words "6, 7, 10 and 11";

10) in Article 25.14-1:

a) the paragraph one of Item 1 after words "Item 9 of Article 25.13-1 of this Code" to add with the words "or for confirmation of observance of conditions for release from application of provisions of Article 25.15 of this Code concerning profit of the controlled foreign company according to Item 8.1 of Article 25.15 of this Code";

b) Item 2 after the words "for release of profit of the controlled foreign company from the taxation" to add with words ", confirmations of observance of conditions for release from application of provisions of Article 25.15 of this Code concerning profit of the controlled foreign company according to Item 8.1 of Article 25.15 of this Code";

c) "Item 9 of Article 25.13-1" to add item 4 after words with the words "or Item 8.1 of Article 25.15", after words of "type of release from the taxation of profit of the controlled foreign company" to add with the words "or releases from application of provisions of Article 25.15 of this Code concerning profit of the controlled foreign company according to Item 8.1 of Article 25.15 of this Code";

11) in Article 25.15:

a) add with Item 8.1 of the following content:

"8.1. Provisions of this Article are not applied to profit of the controlled foreign company if the controlled foreign company is foreign structure without formation of legal entity and at the same time concerning such structure the following conditions are at the same time complied:

1) the specified structure according to the personal law is form of implementation of collective investments;

2) the profit (income) of the specified structure according to its personal law is not subject to the taxation;

3) the shared profit (the income paid by it) specified by structure for benefit of the participants (unitholders and other persons) or beneficiaries is subject to accounting in case of determination of tax base on taxes at the taxpayers recognized by the controlling persons of this structure according to Chapters of part two of this Code.

For the purpose of the release from application of provisions of this Article provided by this Item concerning profit of the controlled foreign company the taxpayer - the controlling person represents to tax authority in the place of the stay the documents confirming observance of conditions for such release. The specified documents are submitted in time, stipulated in Item 2 Articles 25.14 of this Code, and are subject to transfer into Russian in the part necessary for confirmation of observance of conditions for release from application of provisions of this Article concerning profit of the controlled foreign company according to this Item.

The taxpayer - the controlling person has the right not to submit the documents provided by this Item if such documents were submitted by other taxpayer - the controlling person of this controlled foreign company being the Russian organization through which indirect participation of the taxpayer using the right provided by this paragraph in such controlled foreign company is realized. The taxpayer - the controlling person can use this right on condition of specifying by it in the notification on the controlled foreign companies represented according to Item 2 of Article 25.14 of this Code, data on the organization which submitted the documents provided by this Item.";

b) in Item 9 of the word "are not applied to" shall be replaced with words "also are not applied in the relation";

Paragraph one of Item 1 of Article 25.16 to state 12) in the following edition:

"1. For the purposes of the legislation on taxes and fees the taxpayer - the participant of the special investment contract person which is the party of the special investment contract signed according to the Federal Law of December 31, 2014 No. 488-FZ "About industrial policy in the Russian Federation" is recognized if other party of this contract is also Russian Federation. The taxpayer - the participant of the special investment contract cannot be the resident of the special economic zone of any type or the territory of the advancing development, the participant (the legal successor of the participant) of the regional investment project, the member of the free economic zone, resident of the free port of Vladivostok and (or) Arctic zone of the Russian Federation, person applying the special tax regimes provided by this Code, and (or) person using the right to release from fulfillment of duties of the taxpayer of the income tax of the organizations according to Article 246.3 of this Code.";

13) Item 1 of Article 27:

a) add with words "if other is not provided by this Item";

b) add with the paragraph of the following content:

"Legal representatives of the taxpayer - persons, representatives are recognized to the foreign organization to represent the specified organization based on the documents confirming the right of such persons to the specified representation according to the legislation of foreign state in the territory of which this foreign organization is registered.";

14) in Article 29:

a) in Item 1 of the word "represent its interests" shall be replaced with words "or in case of the consent of the taxpayer by the representative of the taxpayer to represent the interests of the taxpayer";

b) in Item 3:

word in paragraph one "the power of attorney issued according to the procedure, established by the civil legislation of the Russian Federation" shall be replaced with words "issued according to the procedure, established by the legislation of the Russian Federation, the letter of attorney or the power of attorney in electronic form, signed by the strengthened qualified digital signature of the taxpayer organization";

add paragraph two with words "if other is not provided by the paragraph third this Item";

add with paragraphs of the following content:

"The authorized representative specified in Item 5.1 of Article 23 of this Code performs the powers based on the power of attorney in electronic form, signed by the strengthened qualified digital signature of the principal.

If other is not provided by the paragraph third this Item, the documents confirming powers of authorized representatives shall be provided to tax authority by person personally or through the representative or are sent to tax authority electronically in the form of electronic documents or electronic images of documents (the paper documents transformed to electronic form by scanning with preserving their details) signed by the strengthened qualified signature of the principal.

The document formats, confirmatory power of the authorized representative, and the statement for withdrawal of the power of attorney created in electronic form and procedure for their direction in tax authority on telecommunication channels affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

15) in Article 45:

a) in Item 1:

in the paragraph the second shall be replaced with words the words "as single tax payment" "on account of discharge of duty on the tax discharge";

in paragraph three of the word "as single tax payment" to exclude;

the fourth to add the paragraph with the words "and the tax paid not as single tax payment";

b) in the subitem 5 of Item 6 of the word "enforcement proceeding";" shall be replaced with words "enforcement proceeding". The money listed by the judicial police officer-contractor as single tax payment within enforcement proceeding according to the Federal Law of October 2, 2007 to No. 229-FZ "About enforcement proceeding" is recognized paid to the account of execution of requirements for the resolution of tax authority about debt collection of the taxpayer (tax agent) - the organization or the individual entrepreneur in budget system of the Russian Federation at the expense of property or the court resolution containing requirements about debt collection regardless of determination of their accessory according to Item 8 of this Article;";

c) to add the subitem 5 of Item 7 after words of "obligation on payment" with words "the state fee concerning which payment by the Arbitration Court does not issue the executive document,";

d) "subitems 3," to add Item 9 after words with figures "3.1,";

e) in Item 14 the second offer to exclude;

e) to state paragraph two of Item 15 in the following edition:

"In case of transfer of cash amount on account of discharge of duty on tax payment by the other person for the taxpayer in the payment order identification taxpayer number for whom the specified money is listed is specified.";

Paragraph one of Item 7 of Article 48 to add 16) with the words "according to the procedure, No. 229-FZ provided by the Federal Law of October 2, 2007 " about enforcement proceeding " for the address of collection on money according to the executive document";

17) in Article 52:

a) the name after the word of "tax" to add with the word of "collection";

b) add Item 1 with the paragraph of the following content:

"The amount of collection which is subject to payment is estimated according to this Code.";

c) in Item 6 of the word "tax it is estimated" shall be replaced with words "tax, collection it is estimated", to add with the offer of the following content: "The amount of collection is rounded to complete ruble.";

18) in Article 58:

a) Item 1 in paragraph three "court" shall be replaced with words the word "Arbitration Court";

b) in Item 9:

add paragraph two with the offer of the following content: "Individual entrepreneurs the notification on assessed taxes, advance payments on taxes, charges, insurance premiums can be provided electronically on the established format through personal account of the taxpayer in the document type signed by the strengthened unqualified digital signature created according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees according to requirements of the Federal Law of April 6, 2011 to No. 63-FZ "About the digital signature".";

add with paragraphs of the following content:

"If the advance payment amount included in cumulative obligation of the taxpayer on tax for the accounting period, calculated by the accruing result since the beginning of tax period is less than advance payment amount on tax calculated for the previous accounting period of the same tax period, the taxpayer has the right to provide the notification on assessed taxes, charges, advance payments on taxes, insurance premiums with indication of advance payment amount with negative value in the amount of difference for reduction of cumulative obligation.

In case of detection by tax authority of the fact of discrepancy of indicators of the provided notifications on assessed taxes, charges, advance payments on taxes, insurance premiums to control ratios, procedure for their filling, testimonial of violation, such notifications will be considered not provided completely or to parts what it is reported to the taxpayer about (to the tax agent, the payer of insurance premiums) no later than the day following behind day of receipt of the adequate notice, electronically on telecommunication channels through the operator of electronic document management or through personal account of the taxpayer. If the notification on assessed taxes, charges, advance payments on taxes, insurance premiums was provided to tax authority on paper and at the same time is absent or access for the taxpayer (the tax agent, the payer of insurance premiums) to personal account of the taxpayer is stopped, to such taxpayer (the tax agent, the payer of insurance premiums) it is reported about the fact of discrepancy to the specified control ratios by mail by the registered mail no later than 10 days following behind day of receipt of the notification.

The notification is considered by the tax authority of the fact of discrepancy of the corresponding indicators of the provided notifications on assessed taxes which is not provided to parts in case of detection, charges, advance payments on taxes, insurance premiums to control ratios, procedure for their filling, testimonial of violation, regarding obligation on separate tax (to collection, advance payment on tax, insurance premiums).

The list of the control ratios specified in this Item affirms federal executive body, the representative for control and supervision in the field of taxes and fees.";

The word "court" shall be replaced with words 19) in the subitem 3 of Item 1 of Article 63 "Arbitration Court";

20) in Article 64:

a) in Item 6:

in the paragraph the second words", meeting the requirements, stipulated in Clause 74.1 of this Code" to exclude;

add with paragraphs of the following content:

"The bank guarantee specified in this Item can be provided for the taxpayer by the guarantor.

Requirements to the bank guarantee and procedure for its representation by the guarantor are established according to Article 74.1 of this Code.";

b) in Item 7 of the word "the bank which issued" shall be replaced with words "the guarantor who issued" the word of "bank" to replace with the word of "guarantor";

Item 2 of Article 73 to add 21) with the paragraph of the following content:

"The form of the agreement of pledge affirms federal executive body, the representative for control and supervision in the field of taxes and fees.";

22) in Article 74:

a) add Item 1 with the word "(guarantees)";

b) add with Item 6.1 of the following content:

"6.1. In the cases provided by this Code, the tax authority notifies the guarantor electronically on telecommunication channels on its release from agreement obligations of the guarantee.";

23) in Article 74.1:

a) add Item 1 with words "(bank guarantees)";

b) in Item 2:

replace the words "bank (guarantor)" with the word "guarantor";

add with paragraphs of the following content:

"The bank guarantee represented to tax authority by the guarantor is signed by the strengthened qualified digital signature of person having such rights and goes to tax authority electronically on telecommunication channels. The format and procedure for the direction of the bank guarantee in tax authority electronically affirm federal executive body, the representative for control and supervision in the field of taxes and fees, in coordination with the Central bank of the Russian Federation.

In the cases provided by this Code, the tax authority notifies the guarantor who issued the bank guarantee electronically on telecommunication channels on its release from obligations according to this bank guarantee.

At the same time the tax authority notifies the taxpayer concerning whom such bank guarantee is issued electronically on telecommunication channels on release of the guarantor from obligations according to this bank guarantee in case of receipt from the specified taxpayer in tax authority electronically on telecommunication channels of the corresponding statement.

The tax authority returns according to the written application of the taxpayer the bank guarantee submitted by it on paper no later than three days from the date of receipt of such statement in time.

For the purpose of Article 64 of this Code the bank guarantee can be provided to tax authority by the taxpayer on paper.";

c) in paragraph one of Item 3 of the word "The Bank Guarantee Shall Be Provided by the Bank Included" shall be replaced with words "The bank included can be the guarantor for the purposes of submission to tax authority of the bank guarantee";

d) in paragraph one of Item 4.1 of the word "Provision of the Bank Guarantee Is Also Performed by the State Corporation of Development of "ВЭБ.РФ" (Guarantor)" shall be replaced with words "The state corporation of development "ВЭБ.РФ" can also be the guarantor for the purposes of submission of the bank guarantee;

e) in paragraph one of Item 4.2 of the word "with bank guarantees of this bank discharge of duty of the taxpayer on the tax discharge can be provided" shall be replaced with words "such bank can also be the guarantor for the purposes of submission of the bank guarantee";

e) in the paragraph the second Item 8 "bank guarantor" to replace the word with the word "guarantor";

24) in Item 3.2 of Article 76:

a) paragraph one after words" (calculation for insurance premiums" to add with words ", calculation of the amounts of the income paid to the foreign organizations and the retained taxes";

b) in the paragraph the second to "fees" shall be replaced with words the word "to fees, calculation of the amounts of the income paid to the foreign organizations and the retained taxes";

To replace 25) in the subitem 1 of Item 12.1 of Article 77 of the word "bank (guarantor)" with the word "guarantor", "bank (guarantor)" to replace words with the word "guarantor", to "bank (guarantor)" to replace words with the word to "guarantor";

26) in Article 78:

a) in item 4:

the paragraph one to add with words "if other is not provided by this Item";

add with the paragraph of the following content:

"The statement for the order by offsetting on account of execution of the forthcoming obligation on payment of specific tax (collection, insurance premium) can be provided by individual entrepreneurs to tax authority through personal account of the taxpayer in the document type signed by the strengthened unqualified digital signature created according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees according to requirements of the Federal Law of April 6, 2011 to No. 63-FZ "About the digital signature".";

b) add with Items 8 and 9 of the following content:

"8. In the presence at the taxpayer - physical person from the date of the direction to it of the tax notification of positive balance of the single tax account the amount which is creating positive balance of its single tax account, not exceeding the amount of the taxes which are subject to payment based on such tax notification is recognized to the forthcoming obligation of such taxpayer offset on account of execution on payment of the specified taxes in day of availability of such positive balance, and in case of its absence - in day of forming of such positive balance.

If at the time of carrying out this Item of offsetting of the amount creating positive balance of the single tax account of the taxpayer specified in paragraph one it is not enough for execution in full the obligations of such taxpayer on tax payment which are subject to payment based on the tax notification sent it, such offsetting is performed in proportion to the amounts of such obligations.

9. In case of receipt of the notification on assessed taxes, advance payments on taxes, charges, the insurance premiums, calculation for insurance premiums containing information on the amount of insurance premiums paid by the payer of insurance premiums, before fixed term of its payment the cash amount, the insurance premiums creating positive balance of the single tax account of the corresponding payer, in the amount of, not exceeding the amount of insurance premiums which is subject to payment based on such notifications, calculation becomes engrossed in reading of tax authority no later than the day following behind day of receipt in tax authority such notifications, calculation on account of execution of the forthcoming obligation of this payer of insurance premiums on payment of the specified insurance premiums.

In case of simultaneous receipt of the notification specified in Item 7 of this Article, and the notification specified in paragraph one of this Item, the offsetting provided by paragraph one of this Item is performed after offsetting, stipulated in Item the 7th this Article.";

Shall be replaced with words 27) in Item 10 of Article 79 of the word "concerning which payment by the court does not issue the executive document" "except for the state fee concerning which the Arbitration Court issues the executive document";

28) in Item 5 of Article 80:

a) word in paragraph three" or to exclude the document electronically signed by the strengthened qualified digital signature of the principal" confirming the specified powers;

b) the fourth to declare the paragraph invalid;

Item 6 of Article 81 to state 29) in the following edition:

"6. In case of detection by the tax agent in the calculation of the fact of not reflection or incompleteness of reflection of data, and also the mistakes leading to understating or overestimate of the tax amount which is subject to transfer given them to tax authority, the tax agent shall make necessary changes to the specified calculation and provide to tax authority the specified calculation according to the procedure, established by this Article.

The specified calculation represented by the tax agent to tax authority, except for calculation of the amounts of the income paid to the foreign organizations and the retained taxes for last accounting (tax) period shall contain data concerning only those taxpayers concerning whom the facts of not reflection or incompleteness of reflection of data, and also mistakes leading to understating or overestimate of tax amount are found.

The specified calculation of the amounts of the income paid to the foreign organizations and the retained taxes for last accounting (tax) period shall contain data concerning all taxpayers specified in the calculation which is earlier provided to tax authority.

The provisions provided by Items 3 and 4 of this Article, concerning discharge are applied also to tax agents in case of representation of the specified calculations by them.";

30) in Article 83:

a) in Item 1:

third to state the paragraph in the following edition:

"Federal executive body, the representative for control and supervision in the field of the taxes and fees having the right to determine features of accounting in tax authorities of the foreign organizations, foreign citizens and stateless persons, the taxpayers specified in Item 1 of Article 275.2 of this Code.";

to state the paragraph of the sixth in the following edition:

"Federal executive body, the representative for control and supervision in the field of the taxes and fees having the right to determine features of accounting in tax authorities of the largest taxpayers including regarding establishment of criteria of reference of persons to category of the largest taxpayers.";

b) declare Item 4.3 invalid;

c) state Item 4.6 in the following edition:

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