of April 6, 2015 No. 85-FZ
About introduction of amendments to article 219 parts two of the Tax Code of the Russian Federation and article 4 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation (regarding the Taxation of Profit of the Controlled Foreign Companies and the Income of the Foreign Organizations)"
Accepted by the State Duma on March 27, 2015
Approved by the Federation Council on April 1, 2015
Item 2 of Article 219 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 19, Art. 1749; No. 28, Art. 2879; 2006, No. 31, Art. 3443; No. 50, Art. 5286; 2007, No. 31, Art. 4013; 2008, No. 18, Art. 1942; 2009, No. 23, Art. 2775; No. 29, Art. 3639; No. 52, Art. 6444; 2011, No. 30, Art. 4583; No. 48, Art. 6729; 2012, No. 53, Art. 7604; 2013, No. 48, Art. 6165; No. 52, Art. 6985; 48, the Art. 6663) to state 2014, to No. in the following edition:
"2. The social tax deductions, stipulated in Item 1 this Article, are provided in case of submission of the tax declaration in tax authority by the taxpayer upon termination of tax period if other is not provided by this Item.
The social tax deductions provided by subitems 2 and 3 of Item 1 of this Article can be provided to the taxpayer before the termination of tax period in case of its address with the written application to the employer (further in this Item - the tax agent) on condition of representation by the taxpayer to the tax agent of confirmation of the right of the taxpayer to receipt of the social tax deductions issued to the taxpayer by tax authority in the form approved by federal executive body, the representative for control and supervision in the field of taxes and fees. The right the taxpayer of the specified social tax deductions shall be confirmed with tax authority in time, not exceeding 30 calendar days from the date of giving by the taxpayer in tax authority of the written application and the documents confirming the right to the social tax deductions provided by subitems 2 and 3 of Item 1 of this Article.
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