FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2016 No. 401-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 November 18, 2016

Approved by the Federation Council on November 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; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5500, 5519; 2009, No. 48, Art. 5733; No. 52, Art. 6450; 2010, No. 1, Art. 4; 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. 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. 31, Art. 4333; 2013, No. 9, Art. 872; No. 19, Art. 2321; 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; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 26, Art. 3372; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 10, Art. 1393; No. 18, Art. 2616; No. 24, Art. 3377; No. 48, Art. 6691; 2016, No. 7, Art. 920; No. 15, Art. 2063; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4176, 4177) following changes:

1) in Article 23:

a) in the subitem 7 of Item 3.4 of the word "powers on" shall be replaced with words "powers (about deprivation of powers) on", to add with words "(deprivations of powers)";

b) in paragraph four 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";

2) in Item 3 of Article 25.2:

a) state subitem 2 in the following edition:

"2) concerning the organization on registration date of the agreement on creation of the consolidated group of taxpayers or for date of accession of such organization to the existing consolidated group of taxpayers insolvency proceedings are not initiated (bankruptcy);";

b) add with subitem 2.1 of the following content:

"2. 1) concerning the organization any of insolvency proceedings (except for observations), stipulated by the legislation the Russian Federation about insolvency (bankruptcy) is not entered;";

3) in Article 25.6:

a) to state the subitem 6 of Item 1 in the following edition:

"6) introduction concerning the responsible member of the consolidated group of taxpayers of one of insolvency proceedings (except for observations), stipulated by the legislation the Russian Federation about insolvency (bankruptcy);";

b) in Item 7 of the word "insolvency proceedings were initiated (bankruptcy) according to" shall be replaced with words "one of the insolvency proceedings (except for observations) provided was entered";

4) in Item 1 of Article 32:

a) state subitem 15 in the following edition:

"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 investment of separate divisions (including branches, representations) the Russian organizations created in the territory of the Russian Federation, powers (about deprivation of powers) on charge of payments and other remunerations for benefit of physical persons, about change of the location of separate divisions (except for branches, representations), about the termination of activities of the specified organizations through such separate divisions (about closing of such separate divisions), about registration (removal from accounting) in tax authorities of 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, engaged in private practice of appraisers, patent agents, mediators 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 the subitem 16 of the following content:

"16) according to the statement of the taxpayer to submit to the taxpayer (his representative) the document electronically or on paper, the confirmatory status of the tax resident of the Russian Federation, according to the procedure, in form and format which affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

"The taxpayer, the payer of collection and (or) the member of the consolidated group of taxpayers" to exclude 5) in the subitem 1 of Item 3 of Article 44 of the word;

6) in Article 45:

a) in Item 1:

in the paragraph the second to exclude the words "or in the cases established by this Code, the member of the consolidated group of taxpayers";

word in paragraph three" (to the responsible member of the consolidated group of taxpayers)" to exclude;

add with paragraphs of the following content:

"The tax discharge can be made for the taxpayer by the other person.

The other person has no right to require return from budget system of the Russian Federation of the tax paid for the taxpayer.";

b) in the subitem 2 of Item 2:

in paragraph eight to "organizations" to replace the word with the word to "persons";

in paragraph nine to "organizations" to replace the word with the word to "persons";

c) in Item 3:

in paragraph one of the word "or in the cases established by this Code, the member of the consolidated group of taxpayers" to exclude;

to add subitem 1 after the word of "taxpayer" with words "(from the account of the other person in case of payment of tax by it for the taxpayer)";

add with the subitem 7 of the following content:

"7) from the date of presentation in bank of the order on transfer in budget system of the Russian Federation into the corresponding account of the Federal Treasury of money from the account of the taxpayer or from the account of the other person in bank in the presence on it sufficient cash remaining balance on the maturity day on account of compensation of the damage caused to budget system of the Russian Federation as a result of crimes for which making Articles 198 - 199.2 Criminal Codes of the Russian Federation provide criminal liability. At the same time offsetting of the amount of the specified money on account of execution of the corresponding obligation on the tax discharge is made according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees.";

d) in item 4:

state subitem 1 in the following edition:

"1) response person who showed in bank the order on transfer in budget system of the Russian Federation of money on account of the tax discharge for the taxpayer or return by bank to such person of the unexecuted order on transfer of the corresponding money in budget system of the Russian Federation;";

in subitem 2 "the taxpayer -" to exclude the word, to "taxpayer" to replace the word with the word of "organization";

in subitem 3 "to the taxpayer -" to exclude the word;

"taxpayer" to add the subitem 4 after the word with the words "or the other person who showed in bank the order on transfer in budget system of the Russian Federation of money on account of the tax discharge for the taxpayer";

"taxpayer" to add the subitem 5 after the word with words "(the other person who showed in bank the order on transfer in budget system of the Russian Federation of money on account of the tax discharge for the taxpayer)", after the word "taxpayer" to add with words "(other person)";

e) in Item 7:

the paragraph one to state in the following edition:

"7. The order on transfer of tax in budget system of the Russian Federation into the corresponding account of the Federal Treasury is filled in according to the rules established by the Ministry of Finance of the Russian Federation in coordination with the Central bank of the Russian Federation.";

in the paragraph the second ambassador of the word "taxpayer" to add with words "(the other person who showed in bank the order on transfer in budget system of the Russian Federation of money on account of the tax discharge for the taxpayer)", to exclude the word "it";

third after the words "paid by the taxpayer" to add the paragraph with words "(for the taxpayer)";

the fourth after the word "taxpayer" to add the paragraph with the words "or the other person who showed in bank the order on transfer in budget system of the Russian Federation of money on account of the tax discharge for the taxpayer";

in paragraph five "taxpayer" to exclude the word;

e) in Item 8 of the word of "insurance premiums", and words "payers of insurance premiums," to exclude;

g) add with Item 9 of the following content:

"9. The rules provided by this Article are applied also to insurance premiums and extend to payers of insurance premiums taking into account provisions of this Item.

Refining of payment regarding the amount of insurance premiums for mandatory pension insurance is not made if according to territorial authority of the Pension Fund of the Russian Federation of the data on this amount are considered on individual personal account of insured person in accordance with the legislation of the Russian Federation about the individual (personified) accounting in system of mandatory pension insurance.";

7) the name of article 46 after words "tax, collection," to add with words of "insurance premiums";

8) paragraph two of Item 1 of article 48 after the word of "collection" to add with words of "insurance premiums";

9) in item 4 of Article 49:

a) word in paragraph one", insurance premiums" to exclude;

b) in the paragraph the second words", insurance premiums" to exclude;

c) in paragraph three of the word of "insurance premiums", and "the taxpayer -" to exclude the word;

d) add with the paragraph of the following content:

"The amounts of excessively paid by the liquidated organization or insurance premiums which are excessively collected from this organization, the corresponding penalty fee, penalties are subject to offsetting, return by tax authority according to the procedure, established respectively by Items 1.1 and 6.1 of Article 78 and Item 1.1 of article 79 of this Code.";

The subitem 1 of Item 1 of article 59 after the words "in accordance with the legislation of the Russian Federation" to add 10) with the words "or legislation of foreign state";

Item 1 of Article 61 after words of "fixed term of the tax discharge and collection" to add 11) with words ", including not come,";

12) in Article 74:

a) to add paragraph two of Item 2 with the words "in the form approved by federal executive body, the representative for control and supervision in the field of taxes and fees";

b) state Item 3 in the following edition:

"3. In case of non-execution by the taxpayer of obligation on the tax discharge provided with the guarantee, the guarantor and the taxpayer bear joint liability.

In case of failure to pay or incomplete payment at the scheduled time of tax which obligation on payment is provided with the guarantee the tax authority within five days from the date of the expiration of execution of the requirement about the tax discharge sends to the guarantor the requirement about payment of sum of money for the guarantee agreement.

The tax authority applies measures for collection from the guarantor of the amounts which obligation on payment is provided with the guarantee, according to the procedure and terms which are provided by Articles 46 - the 48th of this Code, in case of non-execution by it at the scheduled time of the requirement about payment of sum of money for the guarantee agreement.";

13) in Article 75:

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