FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2013 No. 248-FZ

About modification of parts the first and second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation, and also about recognition voided separate provisions of legal acts of the Russian Federation

Accepted by the State Duma of the Russian Federation on July 2, 2013

Approved by Council of the Russian Federation on July 10, 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; 2001, No. 53, Art. 5016, 5026; 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; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5711, 5733; No. 51, Art. 6155; 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; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 49, Art. 7014, 7070; 2012, No. 14, Art. 1545; No. 27, Art. 3588; No. 31, Art. 4333; 2013, No. 9, Art. 872; No. 19, Art. 2321, 2331; No. 23, Art. 2866) following changes:

Shall be replaced with words 1) in item 4 of Article 1 of the word of "the laws on taxes of subjects of the Russian Federation" "the laws of subjects of the Russian Federation on taxes";

Shall be replaced with words 2) in Item 2 of Article 4 of the word "perform functions on control and supervision in the field of taxes" "on control and supervision in the field of taxes";

The paragraph the fourth Item 1 of Article 5 to state 3) in the following edition:

"The acts of the legislation on taxes and fees specified in Items 3 and 4 of this Article can become effective in the terms which are directly provided by these acts, but not earlier than date of their official publication.";

4) in Item 2 of Article 23:

a) the subitem 2 after the word "Russian" to add with words "the organizations (except as specified participations in economic partnerships and limited liability companies)";

b) declare subitem 4 invalid;

Item 4 of Article 31 to state 5) in the following edition:

"4. Forms and the document formats, provided by this Code and used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees, the documents necessary for providing electronic document management in the relations regulated by the legislation on taxes and fees, and also the procedure for filling of forms of the specified documents and procedure for the direction and receipt of such paper documents or electronically on telecommunication channels affirm federal executive body, the representative for control and supervision in the field of taxes and fees if powers on their approval are not assigned by this Code to other federal executive body.

The documents used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees can be transferred by tax authority to person to whom they are addressed, or to his representative directly on receipt, are directed by mail by the registered mail or transmitted electronically on telecommunication channels through the operator of electronic document management if the procedure for their transfer is directly not provided by this Code. To represent to persons to whom this Code assigns obligation the tax declaration (calculation) electronically, the specified documents are transmitted by tax authority electronically on telecommunication channels through the operator of electronic document management.

In cases of the direction of the document tax authority by mail the registered mail date of its obtaining the sixth day from the date of sending the registered mail is considered.";

6) in Item 1 of Article 32:

a) in subitem 10:

in paragraph one of the word "and to penalties" shall be replaced with words ", to penalties, percent and certificates of discharge of duty on tax payment, charges, penalty fee, penalties, percent";

state paragraph two in the following edition:

"The certificate of condition of calculations for taxes, charges, penalty fee, penalties, is transferred to percent the certificate of discharge of duty on tax payment, charges, penalty fee, penalties, percent - within ten days from the date of receipt (goes) to the specified person (his representative) to tax authority of the corresponding request within five days;";

b) in subitem 10.1 of the word "and participants of this group" to exclude;

c) in subitem 11:

in paragraph one after the word of "taxpayer" to add with words "the responsible member of the consolidated group of taxpayers,", to "penalty fee and penalties" shall be replaced with words words to "penalty fee, penalties, percent"," (to the payer of collection, the tax agent)" shall be replaced with words words "(to the responsible member of the consolidated group of taxpayers, the payer of collection, the tax agent)";

in the paragraph the second shall be replaced with words the words "Form and Formats" "The procedure for carrying out joint reconciliation of calculations for taxes, charges, penalty fee, penalties, percent, form and format", to "penalty fee and penalties" shall be replaced with words words to "penalty fee, penalties, percent";

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info