FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2016 No. 399-FZ

About introduction of amendments to articles 83 and 84 of part one and Article 226 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 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; 2003, No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 30, Art. 3616; 2010, No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6247; 2011, No. 30, Art. 4593; 2012, No. 27, Art. 3588; 2013, No. 23, Art. 2866; No. 30, Art. 4049, 4081; No. 40, Art. 5038; No. 44, Art. 5645; 2014, No. 45, Art. 6157; No. 48, Art. 6657, 6660; 2016, No. 7, Art. 920; No. 27, Art. 4176, 4177) following changes:

Article 83 to add 1) with Item 4.8 of the following content:

"4.8. Registration (removal from accounting) in tax authority of the Russian organization as the tax agent specified in Item 7.1 of article 226 of this Code is performed by tax authorities based on the application submitted by this organization in tax authority in the place of the stay electronically on telecommunication channels or through personal account of the taxpayer within five days from the date of receipt of such statement, and the notification on registration (removal from accounting) in the relevant tax authority as the tax agent goes to the same time of the organization.";

Paragraph one of Item 5.1 of article 84 after the word of "taxpayer" to add 2) with words "if other is not provided by this Code".

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