FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 2, 2013 No. 306-FZ

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

Accepted by the State Duma on October 25, 2013

Approved by the Federation Council on October 30, 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; 2003, No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; 2011, No. 27, Art. 3873; 2012, No. 27, Art. 3588; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038) following changes:

Item 3.1 of Article 60 to add 1) with the paragraph of the following content:

"The form and formats of the message of bank on non-execution (partial execution) of the order of the taxpayer or the order of tax authority and procedure for its transfer are electronically established by the Central bank of the Russian Federation in coordination with federal executive body, the representative for control and supervision in the field of taxes and fees.";

2) in the subitem 2 of Item 5 of Article 83 of the word "location (residence) of the owner of property" shall be replaced with words "the organization location (its separate division) or the residence (the place of stay) of physical person in which the vehicle is in accordance with the legislation of the Russian Federation registered";

In paragraph one of Item 1 of Article 132 of the word "at bank" to exclude 3), the word "persons". replace with the word "persons".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4564; 2002, No. 1, Art. 4; No. 22, Art. 2026; No. 30, Art. 3021, 3027, 3033; 2003, No. 1, Art. 2, 6; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879, 2886; No. 50, Art. 4849; No. 52, Art. 5030; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3220, 3231; No. 34, Art. 3518, 3520, 3522, 3525, 3527; No. 35, Art. 3607; No. 41, Art. 3994; No. 45, Art. 4377; 2005, No. 1, Art. 29, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104, 3117, 3128; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 3, Art. 280; No. 23, Art. 2382; No. 27, Art. 2881; No. 30, Art. 3295; No. 31, Art. 3436, 3443, 3452; No. 43, Art. 4412; No. 45, Art. 4627; No. 50, Art. 5279, 5286; No. 52, Art. 5498; 2007, No. 1, Art. 7, 20, 31, 39; No. 13, Art. 1465; No. 21, Art. 2462; No. 22, Art. 2563, 2564; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 46, Art. 5553; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3577, 3591, 3614; No. 48, Art. 5500, 5519; No. 49, Art. 5723; No. 52, Art. 6218, 6227, 6237; 2009, No. 1, Art. 13, 21, 31; No. 11, Art. 1265; No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3598, 3625, 3639; No. 30, Art. 3735, 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5711, 5726, 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6444, 6450, 6455; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 21, Art. 2524; No. 28, Art. 3553; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 11, Art. 1492; No. 17, Art. 2318; No. 23, Art. 3262; No. 24, Art. 3357; No. 26, Art. 3652; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4563, 4566, 4575, 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7063; 2012, No. 10, Art. 1164; No. 14, Art. 1545; No. 18, Art. 2128; No. 19, Art. 2281; No. 24, Art. 3066; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4319; No. 41, Art. 5526, 5527; No. 49, Art. 6750, 6751; No. 53, Art. 7578, 7596, 7604, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 19, Art. 2321; No. 23, Art. 2866, 2889; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4046, 4048, 4081, 4084; No. 40, Art. 5037, 5038) following changes:

In paragraph five of the subitem 1 of Item 1 of Article 212 of the word "the subitem 2 of Item 1 of article 220 of this Code" shall be replaced with words 1) "the subitem 3 of Item 1 of article 220 of this Code", "Item 3 of article 220 of this Code" shall be replaced with words words "Item 8 of article 220 of this Code";

Article 214 to state 2) in the following edition:

"Article 214. Features of the tax discharge on the income of physical persons concerning the income from equity in the organization

1. The tax amount on the income of physical persons (further in this Chapter - tax) concerning income from equity in the organization gained in the form of dividends is determined taking into account provisions of this Article.

2. The tax amount concerning the dividends received from sources outside the Russian Federation is determined by the taxpayer independently in relation to each amount of the received dividends by rate, stipulated in Item 4 Articles 224 of this Code.

At the same time the taxpayers receiving dividends from sources outside the Russian Federation having the right to reduce the tax amount estimated according to this Chapter on the tax amount estimated and paid in the location of source of the income, only if the source of the income is in foreign state with which the agreement (agreement) on avoidance of double taxation is signed.

If the tax amount paid in the location of source of the income exceeds the tax amount estimated according to this Chapter, the received difference is not subject to return from the budget.

3. Calculation of the amount and the tax discharge concerning income from equity in the organization gained in the form of dividends are performed by person recognized according to this Chapter the tax agent, separately on each taxpayer in relation to each payment of the specified income for the tax rates, stipulated in Article 224 of this Code, according to the procedure, stipulated in Article the 275th of this Code.

4. Calculation of the amount and the tax discharge concerning income gained in the form of share dividends of the Russian organizations are performed according to this Article taking into account provisions of Article 226.1 of this Code.";

3) the paragraph of the seventh of Item 17 and Item 18 of Article 214.1 to recognize invalid;

Article 214.6 to state 4) in the following edition:

"Article 214.6. Features of calculation and the tax discharge concerning the income on government securities, municipal securities, and also on the issued securities issued by the Russian organizations, the paid foreign organizations which are acting for the benefit of the third parties

1. The depositary recognized by the tax agent according to the subitem 7 of Item 2 of Article 226.1 of this Code performs calculation, deduction and the tax discharge taking into account requirements of this Article.

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