FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 243-FZ

About modification of parts the first and second the Tax Code of the Russian Federation in connection with transfer of powers to tax authorities on administration of insurance premiums for compulsory pension, social and medical insurance

Accepted by the State Duma on June 14, 2016

Approved by the Federation Council on June 29, 2016

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; 2000, No. 2, Art. 134; No. 32, Art. 3341; 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. 28, Art. 2873; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 27, Art. 2717; No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 27, Art. 3126; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 48, Art. 5711, 5731, 5733; No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 1, Art. 4; No. 11, Art. 1169; 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. 24, Art. 3357; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014, 7070; 2012, No. 14, Art. 1545; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; 2013, No. 9, Art. 872; No. 19, Art. 2321, 2331; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5640, 5645, 5646; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 19, Art. 2321; No. 23, Art. 2924; No. 26, Art. 3372, 3404; No. 30, Art. 4220; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 10, Art. 1393, 1419; No. 18, Art. 2616; No. 24, Art. 3377; No. 29, Art. 4358; No. 48, Art. 6691; 2016, No. 1, Art. 6; No. 7, Art. 920; No. 15, Art. 2063, 2064; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092) following changes:

1) in Article 1:

a) in Item 1 of the word of "the laws on taxes and fees" shall be replaced with words "the laws on taxes, charges, insurance premiums";

b) the paragraph one of Item 2 to state in the following edition:

"2. This Code installs system of taxes and fees, insurance premiums and the principles of taxation by insurance premiums, and also the general principles of the taxation and charges in the Russian Federation, including:";

c) to add Item 3 after the word of "charges" with words ", insurance premiums";

2) in Article 2:

a) in part one shall be replaced with words the word "Legislation" "1. The legislation" shall be replaced with words the words "and charges" ", charges, insurance premiums";

b) in part two of the word "To the Relations" shall be replaced with words "2. To the relations";

c) add with Item 3 following of content:

"3. On establishment and collection of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and insurance premiums for compulsory medical insurance of the idle population, and also to the relations arising in the course of control of payment of the specified insurance premiums, appeal of acts, actions (failure to act) of officials of relevant organs of control and accountability of perpetrators, the legislation on taxes and fees is not applied to the relations.";

3) in Article 3:

a) Item 6 after the word "charges" to add with words ", insurance premiums";

b) in Item 7 shall be replaced with words the word of "charges" "collection, the payer of insurance premiums, the tax agent";

4) in Article 4:

a) in the name of the word "about taxes and fees" to exclude;

b) in Item 1 of the word "on the questions connected with the taxation and with charges" to exclude;

c) in Item 2 of the word "concerning taxes and fees" shall be replaced with words "concerning taxes, charges, insurance premiums";

5) in Article 5:

a) add Item 1 with the new paragraph third the following content:

"Acts of the legislation on taxes and fees regarding regulation of insurance premiums become effective not earlier than after one month from the date of their official publication and not earlier than the 1st of the next settlement period on insurance premiums, except as specified, provided by this Article.";

b) the third and fourth to consider paragraphs respectively paragraphs the fourth and fifth;

c) state Item 2 in the following edition:

"2. The acts of the legislation on taxes and fees establishing the new taxes, charges and (or) insurance premiums raising the tax rates, the amount of charges and (or) rates of insurance premiums establishing or aggravating responsibility for violation of the legislation on taxes and fees, establishing new obligations or otherwise the worsening situation of taxpayers, payers of charges and (or) payers of insurance premiums, and also other participants of the relations regulated by the legislation on taxes and fees, retroactive force is no.";

d) to add Item 3 after the word of "charges" with words ", payers of insurance premiums";

e) state item 4 in the following edition:

"4. The acts of the legislation on taxes and fees canceling the taxes, charges and (or) insurance premiums reducing the tax rates, the amount of charges and (or) rates of insurance premiums eliminating obligations of taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives or otherwise improving their provision, can have retroactive force if directly provide it.";

e) in paragraph one of Item 5 of the word "regulatory legal acts about taxes and fees" shall be replaced with words "the regulatory legal acts published within the competence according to the legislation on taxes and fees";

6) in Article 6:

a) in the name of the word "about taxes and fees" to exclude;

b) in Item 1:

in paragraph one of the word "about taxes and fees" shall be replaced with words "concerning taxes, charges, insurance premiums";

to add the subitem 2 after the word of "charges" with words ", payers of insurance premiums";

to add the subitem 4 after the word of "charges" with words ", payers of insurance premiums";

c) in Item 2 of the word "about taxes and fees" to exclude;

Item 1 of Article 7 to state 7) in the following edition:

"1. If the international treaty of the Russian Federation establishes other rules and regulations, than provided by this Code and regulatory legal acts adopted according to it rules and regulations of international treaties of the Russian Federation are applied.";

8) in Article 8:

a) in the name of the word "and collection" shall be replaced with words ", collection, insurance premiums";

b) add with Item 3 following of content:

"3. Insurance premiums are understood as obligatory payments on mandatory pension insurance, compulsory social insurance on case of temporary disability and in connection with motherhood, on compulsory medical insurance, levied from the organizations and physical persons for the purpose of financial provision of realization of the rights of insured persons to receipt of insurance coverage for the corresponding type of compulsory social insurance.

For the purposes of of this Code insurance premiums the fees levied from the organizations for the purpose of collateral social security of separate categories of physical persons are also recognized.";

Shall be replaced with words 9) in Item 1 of Article 9 of the word "or payers of charges" ", payers of charges, payers of insurance premiums";

The paragraph the seventeenth Item 2 of Article 11 to state 10) in the following edition:

"shortage - the tax amount, the amount of collection or the amount of insurance premiums which is not paid to the time established by the legislation on taxes and fees;";

The Section I to add 11) with Chapter 2.1 of the following content:

"Chapter 2.1. Insurance premiums in the Russian Federation

Article 18.1. Insurance premiums

1. In the Russian Federation this Code establishes insurance premiums which are federal and are obligatory to payment in all territory of the Russian Federation.

2. Insurance premiums are cancelled by this Code.

Article 18.2. General terms of establishment of insurance premiums

1. In case of establishment of insurance premiums 34 of this Code payers and the following elements of taxation are determined according to Chapter:

1) subject to taxation by insurance premiums;

2) base for calculation of insurance premiums;

3) settlement period;

4) rate of insurance premiums;

5) procedure for calculation of insurance premiums;

6) procedure and payment due dates of insurance premiums.

2. The taxation elements insurance premiums specified in subitems 1 and 2 of Item 1 of this Article can be determined in relation to separate categories of payers of insurance premiums.";

The name of the Section II after the word of "charges" to add 12) with words ", payers of insurance premiums";

The name of Chapter 3 after the word of "charges" to add 13) with words ", payers of insurance premiums";

14) in Article 19:

a) in the name of the word "and payers of charges" shall be replaced with words ", payers of charges, payers of insurance premiums";

b) state part one in the following edition:

"Taxpayers, payers of charges, payers of insurance premiums the organizations and physical persons to whom according to this Code the obligation is assigned are recognized to pay respectively taxes, charges, insurance premiums.";

c) in part two of the word "and charges" shall be replaced with words ", charges, insurance premiums";

15) in Article 21:

a) to add the name after the word of "charges" with words ", payers of insurance premiums";

b) to add Item 3 after the word of "charges" with words ", payers of insurance premiums";

16) in Article 22:

a) to add the name after the word of "charges" with words ", payers of insurance premiums";

b) in Item 1:

the paragraph one after the word of "charges" to add with words ", to payers of insurance premiums";

to add paragraph two after the word of "charges" with words ", payers of insurance premiums";

c) to add Item 2 after the word of "charges" with words ", payers of insurance premiums";

17) in Article 23:

a) to add the name after the word of "charges" with words ", payers of insurance premiums";

b) add with Item 3.4 of the following content:

"3.4. Payers of insurance premiums shall:

1) to pay the insurance premiums established by this Code;

To record 2) subjects to taxation by insurance premiums, the amounts of the estimated insurance premiums on each physical person for benefit of which payments and other remunerations, according to Chapter 34 of this Code were performed;

To represent 3) in accordance with the established procedure to tax authority in the place of accounting calculations for insurance premiums;

To represent 4) to tax authorities and to their officials in cases and procedure which are provided by this Code, the documents necessary for calculation and payment of insurance premiums;

To represent 5) to tax authorities and to their officials in cases and procedure which are provided by this Code, the information about insured persons in system of the individual (personified) accounting;

6) within six years to ensure safety of the documents necessary for calculation and payment of insurance premiums;

To report 7) in tax authority in the location of the Russian organization - the payer of insurance premiums about investment of the separate division (including branch, representation) created in the territory of the Russian Federation, powers on charge of payments and remunerations for benefit of physical persons within one month from the date of investment with its appropriate authority;

8) to perform other duties, stipulated by the legislation the Russian Federation about taxes and fees.";

c) in Item 5 shall be replaced with words the word of "charges" "collection, the payer of insurance premiums";

d) in paragraph one of Item 7 of the word "2 and 2.1" shall be replaced with words "2, 2.1 and the subitem 7 of Item 3.4";

Item 4 of article 26 after the word of "charges" to add 18) with words ", payers of insurance premiums";

Shall be replaced with words 19) in Item 1 of Article 30 of the word "and charges" ", charges, insurance premiums";

Article 31 to add 20) with Item 2.1 of the following content:

"2.1. Tax authorities also perform the rights provided by this Code concerning taxpayers concerning payers of insurance premiums.";

21) in Article 32:

a) add Item 1 with the subitem 15 of the following content:

"To represent 15) electronically according to the procedure, determined by the agreement of the interacting parties, to territorial authorities of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund of the data on registration in tax authorities of the Russian organizations for the location of separate divisions which charge payments and other remunerations for benefit of physical persons, the foreign organizations performing activities in the territory of the Russian Federation, the international organizations as payers of insurance premiums, physical persons as lawyers, notaries who are engaged in private practice, arbitration managers, appraisers, mediators, patent agents and other physical persons - payers of insurance premiums no later than three days following behind day of entering into the Unified state register of taxpayers of the specified data.";

b) add with Item 2.1 of the following content:

"2.1. Tax authorities also bear the obligations provided by this Code and other Federal Laws concerning taxpayers concerning payers of insurance premiums.";

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