FEDERAL LAW OF THE RUSSIAN FEDERATION

of August 8, 2024 No. 259-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees

Accepted by the State Duma on July 23, 2024

Approved by the Federation Council on August 2, 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; 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; 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. 48, Art. 5733; No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; 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. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 26, Art. 3207; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645, 5646; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 18, Art. 2616; No. 24, Art. 3377; No. 29, Art. 4358; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063; 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, 7313, 7315; 2018, No. 1, Art. 20; No. 30, Art. 4534; No. 31, Art. 4819, 4821; No. 32, Art. 5087, 5095, 5127; No. 45, Art. 6828; No. 49, Art. 7496, 7519; No. 53, Art. 8416, 8472; 2019, No. 18, Art. 2225; No. 23, Art. 2908; No. 39, Art. 5375; 2020, No. 5, Art. 492; No. 13, Art. 1857; No. 14, Art. 2032; 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; No. 27, Art. 4626; No. 29, Art. 5206, 5230; No. 48, Art. 8310; No. 52, Art. 9382; 2023, No. 1, Art. 11, 12; No. 12, Art. 1877; No. 16, Art. 2762; No. 23, Art. 4016; No. 32, Art. 6121, 6147; No. 45, Art. 7993; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524; 2024, No. 10, Art. 1314; No. 13, Art. 1681; No. 23, Art. 3038; Russian newspaper, 2024, on July 17) following changes:

1) in Item 3 of Article 4:

a) the paragraph one to state in the following edition:

"3. The government of the Russian Federation 2022 - 2028 having the right to publish in 2020, the regulatory legal acts providing:";

b) in the subitem 6 of figure "2024" to replace with figures "2028";

2) in Item 2 of Article 11:

a) paragraphs the nineteenth and twentieth to recognize invalid;

b) add with the paragraph of the following content:

"the document confirming registration (removal from accounting) in tax authority - the statement from the Unified state register of taxpayers containing data on registration (removal from accounting) in tax authority of the organization or physical person on the corresponding basis established by this Code. The documents confirming registration in tax authority are also the extract from the Unified State Register of Legal Entities containing data on registration in tax authority of the Russian organization for the place of its stay, to the location of branch (representation), data on registration in tax authority of foreign non-profit non-governmental organization in the place of implementation of activities by it in the territory of the Russian Federation through department; the statement from the state register of accredited branches, representations of foreign legal entities containing data on registration in tax authority of the foreign organization for the place of implementation of activities by it in the territory of the Russian Federation through accredited branch, representation; the extract from the Unified State Register of Legal Entities and Individual Entrepreneurs containing data on registration in tax authority of the individual entrepreneur in the place of his residence.";

The second Item 3 of Article 11.2 of the word "Item 4.6 or 4.10 of Article 83," shall be replaced with words 3) in the paragraph "items 4. 6, 4.10 Articles 83 or";

4) in Article 11.3:

a) to state the subitem 5 of Item 1 in the following edition:

"5) in connection with representation by the taxpayer, the payer of collection, the payer of insurance premiums 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, the excess profit tax, tourist tax, insurance premiums for collateral social security of members of flight crews of aircrafts of civil aviation, and also separate employee categories of the organizations of the coal industry - in the amount of excessively paid amount of tax (collection, insurance premium) no later than the day following behind day of receipt of the specified statement. Lists of the payers of insurance premiums specified in this subitem are established according to the procedure, No. 155-FZ provided respectively by the Federal Law of November 27, 2001 "About collateral social security of members of flight crews of aircrafts of civil aviation" and the Federal Law of May 10, 2010 No. 84-FZ "About collateral social security of separate employee categories of the organizations of the coal industry".";

b) in Item 5:

in subitem 8 the word of "decisions" shall be replaced with words "the become effective decisions";

"decisions on provision of the tax deduction fully or partially" to add the subitem 9 after words with words ", the 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";

in subitem 10 of the word "or the 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" to exclude;

add with subitem 16.1 of the following content:

"16. 1) notices on payment by the buyer - the producer of alcoholic and (or) excisable alcohol-containing products stipulated in Item the 8th Articles 194 of this Code of advance payment of excise on alcoholic and (or) excisable alcohol-containing products - from the date of submission of such notice according to Item 7 of Article 204 of this Code;";

c) to state the subitem 4 of Item 7 in the following edition:

"4) paid by the taxpayer (the payer of charges, the payer of insurance premiums) not as single tax payment of tax amount on the professional income, charges for use of objects of fauna and for use of objects of water biological resources, the excess profit tax, tourist tax, insurance premiums for collateral social security of members of flight crews of aircrafts of civil aviation, and also separate employee categories of the organizations of the coal industry. Lists of the payers of insurance premiums specified in this subitem are established according to the procedure, No. 155-FZ provided respectively by the Federal Law of November 27, 2001 "About collateral social security of members of flight crews of aircrafts of civil aviation" and the Federal Law of May 10, 2010 No. 84-FZ "About collateral social security of separate employee categories of the organizations of the coal industry";";

5) in Article 12:

a) in the name of the word of" (representative) public authorities" to replace with the word of "bodies";

b) in Item 3:

word in paragraph three" (representative) public authorities" to replace with the word "bodies";

word in paragraph four" (representative) public authorities" to replace with the word "bodies";

c) in paragraph three of Item 7 of the word" (representative) public authorities" to replace with the word "bodies";

Paragraph two of Item 5.1 of Article 23 to declare 6) invalid;

The subitem 3 of Item 1 of Article 25.11 to state 7) in the following edition:

"3) the document confirming registration in tax authority;";

To add item 4 of Article 31 with the paragraph of the following content:

"In case of the direction tax authority to the taxpayer specified in paragraph one of Item 5.1 of Article 23 of this Code of the document electronically on telecommunication channels through the operator of electronic document management date of its obtaining the sixth day from the date of the direction of such document specified in confirmation of date of sending the electronic document is considered. Confirmation of date of sending the electronic document goes the operator of electronic document management to tax authority no later than the day following behind day of the direction of the document to the taxpayer.";

9) in Article 45:

a) to declare the subitem 3 of Item 3 invalid;

b) to state the subitem 5 of Item 7 in the following edition:

"5) from the date of money transfer not as single tax payment on account of discharge of duty on payment of the state fee concerning which payment by the Arbitration Court does not issue the executive document, tax on the professional income, charges for use of objects of fauna and for use of objects of water biological resources, the excess profit tax, tourist tax, insurance premiums for collateral social security of members of flight crews of aircrafts of civil aviation, and also separate employee categories of the organizations of the coal industry.

Lists of the payers of insurance premiums specified in this subitem are established according to the procedure, No. 155-FZ provided respectively by the Federal Law of November 27, 2001 "About collateral social security of members of flight crews of aircrafts of civil aviation" and the Federal Law of May 10, 2010 No. 84-FZ "About collateral social security of separate employee categories of the organizations of the coal industry";";

10) in Article 46:

a) add Item 1 with the words "and other accounts regarding cash amounts, the property right to which does not belong to the owner of the corresponding account and on which collection on owner liabilities of this account cannot be in accordance with the legislation of the Russian Federation turned";

b) the paragraph one of item 4 after words of "two months after the expiration of the specified term" to add with the words "or two months from the date of state registration of a person as an individual entrepreneur in the presence on the date of such registration of the unexecuted requirement about debt repayment";

11) in Article 48:

a) state Item 2 in the following edition:

"2. The decision on debt collection is made in the terms which are not exceeding the terms established by the subitem 1, paragraphs second and third the subitem 2 of Item 3 of this Article.

The decision on debt collection goes to the taxpayer - physical person through personal account of the taxpayer, and also can be directed through personal account on the single portal of the state and municipal services. In case of impossibility of the direction of the specified decision by such methods it goes by mail the registered mail.";

b) to add paragraph two of item 4 with words ", about refusal in adoption of the statement for pronouncement of the writ or determination about turn of execution of the writ if at the time of removal of determination by court about cancellation of the writ the debt was repaid";

c) to add paragraph two of Item 7 with the words "and other accounts regarding cash amounts, the property right to which does not belong to the owner of the corresponding account and on which collection on owner liabilities of this account cannot be in accordance with the legislation of the Russian Federation turned";

In paragraph four of item 4 of article 52 of figure "100" to replace 12) with figures "300";

13) in paragraph four of Item 3 of Article 56 of the word "Code. Privileges" shall be replaced with words "The code and (or) regulatory legal acts of representative body of the federal territory Sirius about regional taxes. Privileges";

Item 1 of Article 58 to add 14) with the paragraph of the following content:

"Payment of insurance premiums for collateral social security of members of flight crews of aircrafts of civil aviation, and also separate employee categories of the organizations of the coal industry is performed not as single tax payment. Lists of the payers of insurance premiums specified in this Item are established according to the procedure, No. 155-FZ provided respectively by the Federal Law of November 27, 2001 "About collateral social security of members of flight crews of aircrafts of civil aviation" and the Federal Law of May 10, 2010 No. 84-FZ "About collateral social security of separate employee categories of the organizations of the coal industry".";

Article 61 to add 15) with Item 7.1 of the following content:

"7.1. Federal executive body, by the representative for control and supervision in the field of taxes and fees, additional requirements to the guarantor and property which can be pledge subject, for the purposes of provision of delay or payment by installments, the investment tax credit can be established.";

16) in Article 64:

a) to state paragraph two of Item 1 in the following edition:

"In case of entry into force of the decision on provision of delay or payment by installments according to Item 10 of this Article the term for which delay or payment by installments is granted is estimated:";

b) the fourth Item 3 after words of "action of delay or payment by installments" to add the paragraph with the words "since day of entry into force of the decision on provision of delay or payment by installments";

c) in item 4:

state subitem 1 in the following edition:

"1) certificates of banks of monthly turnovers of money (electronic money, precious metals), certificates of the operator of platform of digital ruble of monthly turnovers of digital rubles for every month from prior to month of submission of the specified statement of three months on all accounts of this person in banks, the account of digital ruble (in the presence of the account of digital ruble) including closed during the specified period in case of the address with the statement for provision of delay or payment by installments on the bases specified in subitem 4 or 7 of Item 2 of this Article, the certificate of banks of availability of its settlement documents placed in the corresponding card-index of unpaid settlement documents, with disclosure containing in them information or on their absence in this card-index on all accounts of this person in banks;";

subitem 2 add with words ", certificates of the operator of platform of digital ruble of remaining balance of digital rubles on the account of digital ruble (in the presence of the account of digital ruble) in case of the address with the statement for provision of delay or payment by installments on the basis specified in the subitem 4 of Item 2 of this Article";

d) to add Item 9 paragraph two after the word "payments by installments" with the words "and to the introduction of the decision on provision of delay or payment by installments in force (approach of the circumstances specified in paragraph seven of Item 10 of this Article) or to the full in provision of delay or payment by installments";

17) paragraph two of item 4 of article 68 after words "the amount of percent estimated according to such decision on provision of delay or payment by installments" to add with the words "since day of entry into force of the decision on provision of delay or payment by installments";

18) in Article 70:

a) to add Item 1 after words of "this person" with the words "in the amount of, exceeding 3000 rubles";

b) state Item 2 in the following edition:

"2. If the extent of negative balance of the single tax account of person - the taxpayer, the payer of collection, the payer of insurance premiums, the tax agent exceeds 500 rubles, but constitutes no more than 3000 rubles, the requirement about debt repayment in the amount of negative balance of the single tax account shall be sent to this person no later than one year from the date of forming of negative balance of its single tax account in the amount of, exceeding 500 rubles.";

To replace 19) in Item 5 of article 75 of figure "2023" with figures "2024";

20) in Article 76:

a) the fifth Item 1 to add the paragraph with the words "and to other accounts regarding cash amounts, the property right to which does not belong to the owner of the corresponding account and on which collection on owner liabilities of this account cannot be in accordance with the legislation of the Russian Federation turned";

b) to declare the subitem 2 of Item 3 invalid;

c) to declare the subitem 2 of Item 3.1 invalid;

d) in the paragraph the second Item 5 of the word "for day, during" shall be replaced with words "behind day, as of the end", "operational day during which there was change of remaining balance" shall be replaced with words words "the corresponding operational day", "operational day during which there was change of remaining balance" shall be replaced with words words "the corresponding operational day";

21) in Article 79:

a) add Item 1 with the new paragraph the fifth the following content:

"the statement for return of excessively paid amounts of insurance premiums for collateral social security of members of flight crews of aircrafts of civil aviation, and also separate employee categories of the organizations of the coal industry provided to tax authority by the payer of insurance premiums included according to the procedure, No. 155-FZ provided by the Federal Law of November 27, 2001 "About collateral social security of members of flight crews of aircrafts of civil aviation" and the Federal Law of May 10, 2010 in No. 84-FZ "About collateral social security of separate employee categories of the organizations of the coal industry" in the corresponding lists;";

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