FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 28, 2014 No. 198-FZ

About introduction of amendments to articles 31 and 105 of part one and Chapter 25.3 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on June 20, 2014

Approved by Council of the Russian Federation on June 25, 2014

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; 2004, No. 27, Art. 2711; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 49, Art. 6420; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544) following changes:

Paragraph one of the subitem 14 of Item 1 of Article 31 to state 1) in the following edition:

"14) to show claims (statements) in courts of law, the Supreme Court of the Russian Federation or Arbitration Courts:";

2) in Article 105:

a) state Item 1 in the following edition:

"1. Cases on collection of tax sanctions on the statement of tax authorities to the organizations and individual entrepreneurs are considered by Arbitration Courts and the Supreme Court of the Russian Federation according to the arbitral procedural legislation of the Russian Federation.";

b) state Item 2 in the following edition:

"2. Cases on collection of tax sanctions on the statement of tax authorities to the physical persons who are not individual entrepreneurs are considered by courts of law and the Supreme Court of the Russian Federation according to the civil procedural legislation of the Russian Federation.".

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