FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 28, 2012 No. 140-FZ

About introduction of amendments to article 15.25 of the Russian Federation Code of Administrative Offences

Accepted by the State Duma on July 10, 2012

Approved by the Federation Council on July 18, 2012

Article 1

Bring in article 15.25 of the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, No. 1, Art. 1; 2004, No. 34, Art. 3533; 2007, No. 26, Art. 3089; 2010, No. 30, Art. 4005; 2011, No. 30, Art. 4584; No. 47, Art. 6601, 6602; No. 50, Art. 7351) following changes:

Paragraph one of part 2 to state 1) in the following edition:

"2. Submission by the resident to tax authority with violation of fixed term and (or) not in the established form of the notification on opening (closing) of the account (contribution) or of change of account details (contribution) in the bank located outside the territory of the Russian Federation -";

To add 2) with part 2.1 following of content:

"2.1. Non-presentation by the resident in tax authority of the notification on opening (closing) of the account (contribution) or about change of account details (contribution) in the bank located outside the territory of the Russian Federation

attracts imposing of administrative penalty on citizens at the rate from four thousand to five thousand rubles; on officials - from forty thousand to fifty thousand rubles; on legal entities - from eight hundred thousand to one million rubles.".

Article 2

This Federal Law becomes effective after ninety days after day of its official publication.

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