FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 2, 2013 No. 153-FZ

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

Accepted by the State Duma on June 19, 2013

Approved by the Federation Council on June 26, 2013

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; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 1, Art. 4; No. 31, Art. 4198; 2011, No. 1, Art. 16; No. 47, Art. 6611) following changes:

1) in Article 101:

a) in paragraph three of Item 8 of the word" (to the higher official)" to exclude;

b) to state paragraphs of the first and second of Item 9 in the following edition:

"9. The decision on accountability for making of tax offense and the decision on refusal in accountability for making of tax offense (except for the decisions passed by results of consideration of materials of exit tax audit of the consolidated group of taxpayers) become effective after one month from the date of delivery to person concerning whom the relevant decision (his representative) was passed. The decision on accountability for the making of tax offense and the decision on refusal in accountability for making of tax offense which are taken out by results of consideration of materials of exit tax audit of the consolidated group of taxpayers become effective after one month from the date of delivery to the responsible participant of this group. The solution of federal executive body, the representative for control and supervision in the field of taxes and fees, about accountability for making of tax offense or about refusal in accountability for making of tax offense becomes effective from the date of its delivery to person concerning whom the relevant decision (his representative) was passed. The decision specified in this Item within five days from the date of its removal shall be handed to person concerning whom it was taken out (to his representative), on receipt or is transferred by the different way testimonial of the date of receipt of the decision by this person (his representative). If the specified decision cannot be handed or transferred by the different way testimonial of date of its obtaining, it goes by mail the registered mail in the location of the organization (separate division) or the residence of physical person. In case of the direction of the decision by mail the registered mail date of its delivery the sixth day from the date of sending the registered mail is considered.

In case of submission of the petition for appeal on the decision of tax authority the specified decision becomes effective according to the procedure, stipulated in Article 101.2 of this Code.";

Article 101.2 to state 2) in the following edition:

"Article 101.2. Entry into force of the decision of tax authority on accountability for making of tax offense and the decision on refusal in accountability for making of tax offense in case of appeal in appeal procedure

1. In case of appeal of the decision of tax authority on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense in appeal procedure such decision becomes effective in the part which is not cancelled by higher tax authority and in not appealed part from the date of adoption of the decision by higher tax authority according to the petition for appeal.

2. If the higher tax authority considering the petition for appeal will cancel the decision of subordinate tax authority and will make the new decision, such decision of higher tax authority becomes effective from the date of its acceptance.

3. If the higher tax authority will leave the petition for appeal without consideration, the decision of subordinate tax authority becomes effective from the date of adoption by higher tax authority of the decision on leaving of the petition for appeal without consideration, but not earlier than the expiration of submission of the petition for appeal.";

The second Item 9 of Article 101.4 of the word" (to the higher official)" to exclude 3) in the paragraph;

Article 138 to state 4) in the following edition:

"Article 138. Procedure for appeal

1. Acts of tax authorities of substandard nature, action or failure to act of their officials can be appealed in higher tax authority and (or) in court according to the procedure, provided by this Code and the relevant procedural legislation of the Russian Federation.

The claim the appeal of person to tax authority which subject is appeal of the become effective acts of tax authority of substandard nature, actions or failure to act of his officials is recognized if, according to this person, the appealed acts, actions or failure to act of officials of tax authority violate its rights.

The petition for appeal the appeal of person to tax authority which subject is appeal of not become effective decision of tax authority on accountability for making of tax offense or the decision on refusal in accountability for making of the tax offense passed according to Article of 101 of this Code is recognized if, according to this person, the appealed decision violates its rights.

2. Acts of tax authorities of substandard nature, action or failure to act of their officials (except for the acts of substandard nature adopted following the results of consideration of claims, petitions for appeal, acts of substandard nature of federal executive body, the representative for control and supervision in the field of taxes and fees, actions or failure to act of his officials) can be appealed judicially only after their appeal in higher tax authority according to the procedure, provided by this Code.

If the decision according to the claim (petition for appeal) is not made by higher tax authority in terms, stipulated in Item 6th articles 140 of this Code, acts of tax authorities of substandard nature, actions or failure to act of their officials can be appealed judicially.

The acts of tax authorities of substandard nature adopted following the results of consideration of claims (petitions for appeal) can be appealed in higher tax authority and (or) judicially.

Acts of substandard nature of federal executive body, the representative for control and supervision in the field of taxes and fees, actions or failure to act of his officials are appealed judicially.

3. In case of appeal judicially of acts of tax authorities of substandard nature, actions or failure to act of their officials (except for the acts of substandard nature adopted following the results of consideration of claims, petitions for appeal, acts of substandard nature of federal executive body, the representative for control and supervision in the field of taxes and fees, actions or failure to act of his officials) term for appeal to the court is estimated from the date of when person knew of the decision made by higher tax authority according to the corresponding claim, or from the date of the decision making expiration according to the claim (petition for appeal), stipulated in Item the 6th article 140 of this Code.

4. Appeal by the organizations and physical persons judicially of acts (including normative) tax authorities, actions or failure to act of their officials is made according to the procedure, provided by the relevant procedural legislation of the Russian Federation.

In case of appeal judicially of acts of tax authorities, actions of their officials execution of the appealed acts, making of the appealed actions can be suspended by court according to the procedure, provided by the relevant procedural legislation of the Russian Federation.

5. Submission of the claim in higher tax authority does not stop execution of the appealed act of tax authority or making of the appealed action by his official, except as specified, provided by this Item.

In case of appeal of the act of tax authority or action of his official in higher tax authority according to the statement of person who made the complaint, execution of the appealed act or making of the appealed action it can be suspended in the presence of good causes to believe that the specified act or the specified action does not correspond to the legislation of the Russian Federation.

The solution on suspension of execution of the appealed act or making of the appealed action is accepted by higher tax authority. About the made decision within three days from the date of its acceptance it is reported in writing to person who made the complaint.

6. The repeated address with the claim (petition for appeal) is made in the terms established by this Chapter for submission of the corresponding claim.

7. Person who made the complaint (petition for appeal) before decision making according to the claim (petition for appeal) can recall her completely or in part by the direction of the written application in the tax authority considering the corresponding claim.

The withdrawal of the claim (petition for appeal) deprives person who made the corresponding complaint, the rights to the repeated address with the claim (petition for appeal) on the same bases.";

Article 139 to state 5) in the following edition:

"Article 139. Procedure and submission due dates of the claim

1. The claim is submitted in higher tax authority through tax authority, acts of substandard nature, actions or failure to act of officials of which are appealed. The tax authority, acts of substandard nature, action or failure to act of officials of which are appealed, shall within three days from the date of receipt of such claim to send it with all materials to higher tax authority.

2. The complaint in higher tax authority can be made if other is not established by this Code, within one year from the date of when person learned or owed learn about violation of the rights.

The claim to the become effective decision on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense which was not appealed in appeal procedure can be submitted within one year from the date of pronouncement of the appealed decision.

The claim in federal executive body, the representative for control and supervision in the field of taxes and fees, can be submitted within three months from the date of adoption of the decision by higher tax authority according to the claim (petition for appeal).

In case of the omission on reasonable excuse of submission due date of the claim this term according to the petition of person making the complaint can be recovered by higher tax authority.

3. The become effective decision of tax authority passed by results of consideration of materials of tax audit of the consolidated group of taxpayers and which is not appealed in appeal procedure can be appealed by the responsible participant of this group or independently other participant of this group regarding involvement of such participant to responsibility for making of tax offense. Such complaint can be made within one year from the date of pronouncement of the appealed decision.";

Chapter 19 to add 6) with Articles 139.1 - 139.3 following of content:

"Article 139.1. Procedure and submission due dates of the petition for appeal

1. The petition for appeal on the decision on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense moves through the tax authority which passed the relevant decision. The tax authority which decision is appealed shall within three days from the date of receipt of such claim to send it with all materials to higher tax authority.

2. The petition for appeal on the decision on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense can be submitted to higher tax authority about day of entry into force of the appealed decision.

3. The petition for appeal on the decision of tax authority passed by results of consideration of materials of tax audit of the consolidated group of taxpayers can be submitted about day of entry into force of the appealed decision by the responsible participant of this group or independently other participant of this group regarding involvement of such participant to responsibility for making of tax offense.

4. Cannot be appealed in appeal procedure the decision on accountability for the making of tax offense and the decision on refusal in accountability for making of tax offense which are taken out by federal executive body, the representative for control and supervision in the field of taxes and fees.

Article 139.2. Form and content of the claim (petition for appeal)

1. The claim is submitted in writing. The claim is signed by person which submitted it or his representative.

2. In the claim are specified:

1) surname, name, middle name and the residence of the physical person making the complaint, or the name and the address of the organization making the complaint;

2) the appealed acts of tax authority of substandard nature, action or failure to act of his officials;

3) the name of tax authority which act of substandard nature, actions or failure to act of officials of which are appealed;

4) the bases on which person making the complaint considers that its rights are violated;

5) requirements of person making the complaint.

3. In the claim phone numbers, faxes, e-mail addresses and other claims of the data, necessary for timely consideration, can be specified.

4. In case of submission of the claim by the authorized representative of person appealing the act of tax authority of substandard nature, action or failure to act of his officials the documents confirming powers of this representative are attached to the claim.

5. The documents confirming arguments of person making the complaint can be attached to the claim.

6. Provisions of this Article are applied also to the petition for appeal.

Article 139.3. Leaving of the claim (petition for appeal) without consideration

1. The higher tax authority leaves without consideration the claim completely or in part if determines that:

1) the claim is not signed by person who made the complaint or his representative or the documents processed in accordance with the established procedure confirming powers of the representative on its signing are not submitted;

2) the complaint is made after the expiration of submission of the claim established by this Code and does not contain the petition for its recovery or on submission of the claim is refused recovery of the passed term;

3) before the decision making according to the claim from the face which submitted it the statement for withdrawal of the claim completely or in part arrived;

4) the complaint on the same bases is earlier made.

2. The tax authority considering the claim makes the decision on leaving of the claim without consideration completely or in part within five days from the date of receipt of the claim or the statement for withdrawal of the claim completely or in part. About the made decision within three days from the date of its acceptance it is reported in writing to person who made the complaint.

3. Leaving of the claim without consideration does not interfere with the repeated address persons with the claim in terms identified by this Code for submission of the corresponding claim, except as specified leaving of the claim without consideration on the bases provided by subitems 3 and 4 of Item 1 of this Article.

4. Provisions of this Article, except for subitem provisions 2 Items 1, are applied also to the petition for appeal.";

Article 140 to state 7) in the following edition:

"Article 140. Consideration of the claim (petition for appeal)

1. During consideration of the claim (petition for appeal) person who made this complaint before adoption of the decision on it has the right to submit the additional documents confirming it arguments.

2. The higher tax authority considers the claim (petition for appeal), the documents confirming arguments of person who made the complaint (petition for appeal), additional documents submitted during consideration of the claim (petition for appeal) and also the materials provided by subordinate tax authority without participation of person who made the complaint (petition for appeal).

3. Following the results of consideration of the claim (petition for appeal) higher tax authority:

1) leaves the claim (petition for appeal) without satisfaction;

2) is cancelled by the act of tax authority of substandard nature;

3) is cancelled by the decision of tax authority completely or in part;

4) is cancelled by the decision of tax authority completely and makes on case the new decision;

5) recognizes actions or failure to act of officials of tax authorities illegal and passes the decision in essence.

4. The documents submitted together with the claim to the decision passed according to the procedure, stipulated in Article 101 or 101.4 of this Code or together with the petition for appeal and the additional documents submitted during consideration of the corresponding claim before adoption on it of the decision are considered by higher tax authority if person who made the corresponding complaint provided explanations of the reasons according to which timely submission of such documents was impossible for tax authority which decision is appealed.

5. Higher tax authority, having established by results of consideration of the claim (petition for appeal) to the decision passed according to the procedure, stipulated in Article 101 of this Code, violation of essential conditions of the procedure of consideration of materials of tax audit, such decision, to consider the specified materials, documents confirming arguments of person who made the complaint (petition for appeal), additional documents submitted during consideration of the claim (petition for appeal) and the materials provided by subordinate tax authority, according to the procedure of stipulated in Article 101 of this Code and to pass the decision, stipulated in Item 3 these Articles having the right to cancel.

Higher tax authority, having established by results of consideration of the claim to the decision passed according to the procedure, stipulated in Article 101.4 of this Code, violation of essential conditions of the procedure of consideration of materials of other tax control measures, such decision, to consider the specified materials, documents confirming arguments of person who made the complaint, additional documents submitted during consideration of the claim and the materials provided by subordinate tax authority, according to the procedure stipulated in Article 101.4 of this Code and to pass the decision, stipulated in Item 3 these Articles having the right to cancel.

6. The decision according to the claim (petition for appeal) to the decision on accountability for making of tax offense or the decision on refusal in accountability for the making of tax offense passed according to the procedure, stipulated in Article 101 of this Code, is accepted by higher tax authority within one month from the date of receipt of the claim (petition for appeal). The specified term can be extended by the head (deputy manager) of tax authority for obtaining from subordinate tax authorities of the documents (information) necessary for consideration of the claim (petition for appeal), or in case of representation by person who made the complaint (petition for appeal), additional documents, but no more than for one month.

The decision according to the claim which is not specified in paragraph one of this Item is accepted by tax authority within 15 days from the date of its obtaining. The specified term can be extended by the head (deputy manager) of tax authority for obtaining from subordinate tax authorities of the documents (information) necessary for consideration of the claim, or in case of representation by person who made the complaint, additional documents, but no more than for 15 days.

The decision of the head (deputy manager) of tax authority on prolongation of term of consideration of the claim (petition for appeal) is handed or goes to person who made the complaint (petition for appeal) within three days from the date of its acceptance.

The decision of tax authority by results of consideration of the claim (petition for appeal) is handed or goes to person who made the complaint (petition for appeal) within three days from the date of its acceptance.";

To recognize Article 141 invalid.

Article 2

Declare invalid Item 53 of article 1 of the Federal Law of July 27, 2010 No. 229-FZ "About modification of part one and part the second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation, and also about recognition voided separate legal acts (provisions of legal acts) of the Russian Federation in connection with settlement of the tax arrears, charges, penalty fee and penalties and some other questions of tax administration" (The Russian Federation Code, 2010, No. 31, the Art. 4198).

Article 3

1. This Federal Law becomes effective after one month from the date of its official publication.

2. If the claim (petition for appeal) to acts of tax authorities of substandard nature either action or failure to act of their officials is submitted about day of entry into force of this Federal Law, provisions of part one of the Tax Code of the Russian Federation without the changes brought by this Federal Law are applied.

3. Provisions of paragraphs of the first and second Item 2 and Item 3 of Article 138 parts one of the Tax Code of the Russian Federation (in edition of this Federal Law) till January 1, 2014 are applied only to procedure for appeal of the decisions passed by tax authority according to the procedure, stipulated in Article 101 parts one of the Tax Code of the Russian Federation.

 

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