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FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 244-FZ

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

(as amended of the Federal Law of the Russian Federation of 27.11.2017 No. 335-FZ)

Accepted by the State Duma on June 15, 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; 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; 2004, No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 18, Art. 2118; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 51, Art. 6155; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; 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; 2012, No. 27, Art. 3588; No. 50, Art. 6954; 2013, 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. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 26, Art. 3372, 3404; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2506, 2510) following changes:

1) Article 11.2 to add with Item 3 following of content:

"3. The personal account of the taxpayer is used by the foreign organization staying on the registry in tax authority according to Item 4.6 of Article 83 of this Code for obtaining from tax authority of documents and submission to tax authority of documents (information), data concerning rendering the services electronically specified in Item 1 of Article 174.2 of this Code taking into account the features provided by this Item.

Access to personal account of the taxpayer is provided to the foreign organization from the date of its registration in tax authority according to paragraph one of Item 4.6 of Article 83 and the paragraph the ninth Item 2 of Article 84 of this Code.

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