FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 23, 2024 No. 58-FZ

About introduction of amendments to articles 102 and 126.2 of part one and part the second Tax Code of the Russian Federation

Accepted by the State Duma on March 19, 2024

Approved by the Federation Council on March 20, 2024

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. 27, Art. 2700; 2004, No. 27, Art. 2711; 2007, No. 18, Art. 2118; 2008, No. 26, Art. 3022; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 26, Art. 3207; No. 40, Art. 5037; 2014, No. 48, Art. 6663; 2015, No. 24, Art. 3377; 2016, No. 18, Art. 2510; No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 49, Art. 7312; 2018, No. 32, Art. 5095; 2019, No. 39, Art. 5375; 2020, No. 13, Art. 1857; No. 48, Art. 7627; 2021, No. 17, Art. 2886; No. 24, Art. 4217; 2022, No. 18, Art. 3006; No. 29, Art. 5206, 5230; No. 52, Art. 9382; 2023, No. 32, Art. 6121) following changes:

1) paragraph one of Item 12 of article 102 after words "the subitem 3 of Item 1 of Article 219.1 of this Code," to add with the words "and (or) the tax deduction on long-term savings of citizens provided by the subitem 4 of Item 1 of Article 219.2 of this Code";

Article 126.2 to state 2) in the following edition:

"Article 126.2. Representation by the tax agent and (or) non-state pension fund to tax authority of false information within the procedure of receipt by taxpayers of the investment tax deductions and (or) tax deductions on long-term savings of citizens in the simplified procedure

1. Representation by the tax agent and (or) non-state pension fund to tax authority of false information on the fact of opening of the individual investment account of the taxpayer, about the fact of the conclusion of the agreement of non-state pension provision and (or) the agreement of long-term savings, about the cash amounts granted by the taxpayer on such individual investment account for the corresponding tax period about the amounts of the actual fees of the taxpayer under the agreement of non-state pension provision, the agreement of long-term savings within the procedure of receipt by the taxpayer of the investment tax deductions and (or) tax deductions on long-term savings of citizens according to the procedure, stipulated in Clause 221.1 of this Code, -

attracts recovery of penalty in the amount of 20 percent from tax amount, the investment tax deduction which is illegally received by the taxpayer in connection with provision and (or) the tax deduction on long-term savings of citizens in the simplified procedure based on provided by the tax agent and (or) non-state pension fund of false information.

2. The tax agent and (or) non-state pension fund are exempted from liability, stipulated in Item 1 this Article if they independently reveal mistakes and the specified data are provided to tax authority till the moment when the tax agent and (or) non-state pension fund learned about detection by tax authority of unauthenticity provided by the tax agent and (or) non-state pension fund of data.".

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