Tax Code Part 1 2. Tax Code (TC RF)

Article 38. Object of taxation

The object of taxation is the sale of goods (works, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the taxpayer with the obligation to pay tax.
Each tax has an independent object of taxation, determined in accordance with part two of this Code and taking into account the provisions this article.
Property in this Code refers to the types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code Russian Federation.
For the purposes of this Code, any property sold or intended for sale is recognized as a commodity. In order to regulate relations related to the collection of customs payments, other property, determined by the Customs Code of the Russian Federation, also applies to goods.
Work for taxation purposes is recognized as an activity, the results of which have a material expression and can be implemented to meet the needs of an organization and (or) individuals.
A service for taxation purposes is recognized as an activity, the results of which do not have a material expression, are realized and consumed in the course of this activity.

Article 39. Sale of goods, works or services

The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of the ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in the cases provided for by this Code, the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The place and moment of the actual sale of goods, works or services are determined in accordance with Part Two of this Code.
Not recognized as the sale of goods, works or services:
1) carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);
2) transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor (successors) during the reorganization of this organization;
3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities;
4) transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of business companies and partnerships, contributions under a simple partnership agreement (agreement on joint activities), shares in mutual funds cooperatives); (Item 4 as amended by Federal Law No. 154-FZ of July 9, 1999)
4.1) transfer of property and (or) property rights under a concession agreement in accordance with the legislation of the Russian Federation; (Clause 4.1 was introduced by Federal Law No. 108-FZ of June 30, 2008)
5) transfer of property within the limits of the initial contribution to a participant in a business company or partnership (his legal successor or heir) upon withdrawal (withdrawal) from a business company or partnership, as well as when distributing the property of a liquidated business company or partnership among its participants; (As amended by Federal Law No. 154-FZ of July 9, 1999)
6) transfer of property within the limits of the initial contribution to a participant in a simple partnership agreement (agreement on joint activity) or his successor in the event of separation of his share from the property that is in common ownership of the participants in the agreement, or division of such property; (As amended by Federal Law No. 154-FZ of July 9, 1999)
7) transfer of residential premises individuals in the houses of the state or municipal housing stock during privatization; (As amended by Federal Law No. 154-FZ of July 9, 1999)
8) seizure of property by confiscation, inheritance of property, as well as the conversion of ownerless and abandoned things, ownerless animals, finds, treasures into the ownership of other persons in accordance with the norms of the Civil Code of the Russian Federation; (As amended by Federal Law No. 154-FZ of July 9, 1999)
9) other operations in the cases provided for by this Code.

Article 40. Principles for determining the price of goods, works or services for the purposes of taxation

Unless otherwise provided by this article, the price of goods, works or services indicated by the parties to the transaction shall be accepted for taxation purposes. Until proven otherwise, it is assumed that this price corresponds to the level market prices.
When exercising control over the completeness of the calculation of taxes, the tax authorities have the right to check the correctness of the application of transaction prices only in the following cases:
(As amended by Federal Law No. 154-FZ of July 9, 1999)
1) between related persons;
2) on commodity exchange (barter) transactions;
3) when making foreign trade transactions;
(Item 3 was introduced by Federal Law No. 154-FZ of July 9, 1999)
4) with a deviation of more than 20 percent upwards or downwards from the level of prices applied by the taxpayer for identical (homogeneous) goods (works, services) within a short period of time.
(Item 4 as amended by Federal Law No. 154-FZ of July 9, 1999)
In the cases provided for by paragraph 2 of this article, when the prices of goods, works or services applied by the parties to the transaction deviate upwards or downwards by more than 20 percent from the market price of identical (homogeneous) goods (works or services), the tax authority has the right to make a reasoned decision on the additional charge of tax and penalty interest calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods, works or services.
The market price is determined taking into account the provisions provided for in paragraphs 4-11 of this article. This takes into account the usual price surcharges or discounts when concluding transactions between independent persons. In particular, discounts caused by:
seasonal and other fluctuations in consumer demand for goods (works, services);
loss of goods quality or other consumer properties;
expiration (approaching the expiration date) of the expiration date or sale of goods;
marketing policy, including when promoting new products that have no analogues to the markets, as well as when promoting goods (works, services) to new markets;
implementation of prototypes and samples of goods in order to familiarize consumers with them.
(Clause 3 as amended by Federal Law No. 154-FZ of July 9, 1999)
The market price of a good (work, service) is the price formed by the interaction of supply and demand in the market of identical (and in their absence - homogeneous) goods (work, services) in comparable economic (commercial) conditions.
The market for goods (works, services) is the sphere of circulation of these goods (works, services), determined on the basis of the ability of the buyer (seller) to really and without significant additional costs to purchase (sell) the goods (work, service) at the closest in relation to the buyer (seller) ) the territory of the Russian Federation or outside the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Goods are recognized as identical if they have the same basic characteristics characteristic of them.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When determining the identity of goods, consideration is given in particular to their physical characteristics, quality and reputation in the market, country of origin and manufacturer. When determining the identity of goods, slight differences in their appearance may not be taken into account.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Homogeneous goods are those that, while not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) be commercially interchangeable.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When determining the homogeneity of goods, in particular, their quality, presence of a trademark, reputation in the market, country of origin are taken into account.
When determining market prices for goods, works or services, transactions between persons who are not related are taken into account. Transactions between related parties can be taken into account only in cases where the interdependence of these parties did not affect the results of such transactions.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When determining the market prices of a good, work or service, information on transactions concluded at the time of the sale of this good, work or service with identical (homogeneous) goods, work or services in comparable conditions is taken into account. In particular, such terms of transactions are taken into account as the quantity (volume) of goods supplied (for example, the volume of a consignment), the terms for fulfilling obligations, the terms of payments commonly used in transactions of this type, as well as other reasonable conditions that may affect prices.
At the same time, the terms of transactions in the market of identical (and in their absence - homogeneous) goods, works or services are recognized as comparable, if the difference between such conditions either does not significantly affect the price of such goods, works or services, or can be taken into account with the help of amendments.
(Clause 9 as amended by Federal Law No. 154-FZ of July 9, 1999)
If there are no transactions on identical (homogeneous) goods, works or services on the relevant market of goods, works or services or due to the lack of supply of such goods, works or services on this market, as well as if it is impossible to determine the corresponding prices due to the absence or unavailability of information sources to determine the market price, the subsequent sale price method is used, in which the market price of goods, works or services sold by the seller is determined as the difference in the price at which such goods, works or services are sold by the buyer of these goods, works or services during their subsequent sale (resale ), and the usual in such cases, the costs incurred by this buyer during resale (excluding the price at which the goods, works or services were purchased by the specified buyer from the seller) and the promotion of the goods, works or services purchased from the buyer, as well as the usual for this line of business is the profit of the buyer.
If it is impossible to use the subsequent sale price method (in particular, in the absence of information on the price of goods, works or services subsequently sold by the buyer), the cost method, at which the market price of goods, works or services sold by the seller is determined as the sum of the costs incurred and the profit usual for this field of activity. This takes into account the direct and indirect costs usual in such cases for the production (acquisition) and (or) sale of goods, works or services, the usual costs for transportation, storage, insurance and other similar costs in such cases.
(Clause 10 as amended by Federal Law No. 154-FZ of July 9, 1999)
When determining and recognizing the market price of a product, work or service, official sources information about market prices for goods, works or services and exchange quotations.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When considering the case, the court has the right to take into account any circumstances that are important for determining the results of the transaction, not limited to the circumstances listed in paragraphs 4-11 of this article.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When goods (works, services) are sold at state regulated prices (tariffs) established in accordance with the legislation of the Russian Federation, the indicated prices (tariffs) are accepted for taxation purposes.
(Clause 13 was introduced by Federal Law No. 154-FZ of July 9, 1999)
Provisions provided for by paragraphs 3 and 10 of this article when determining the market prices of financial instruments of futures transactions and market prices valuable papers are applied taking into account the features provided for by the chapter of this Code "Tax on profit (income) of organizations".

Article 41. Principles for determining income

In accordance with this Code, income is recognized as economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters "Tax on personal income", "Tax on profit of organizations" of this Code.
(as amended by Federal Laws No. 118-FZ of 05.08.2000 (as amended on 03.24.2001), No. 137-FZ of 27.07.2006)

Article 42. Income from sources in the Russian Federation and from sources outside the Russian Federation

The taxpayer's income may be attributed to income from sources in the Russian Federation or to income from sources outside the Russian Federation in accordance with the chapters "Corporate income tax", "Individual income tax" of this Code.
(Clause 1 as amended by Federal Law No. 58-FZ of June 29, 2004)
If the provisions of this Code do not allow unequivocally attributing income received by a taxpayer to income from sources in the Russian Federation or to income from sources outside the Russian Federation, the attribution of income to one or another source is carried out by the federal executive body authorized to exercise control and supervision in the field of taxes and fees. In a similar manner, in the specified income, the share that can be attributed to income from sources in the Russian Federation, and the shares that can be attributed to income from sources outside the Russian Federation are determined.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 58-FZ of June 29, 2004, No. 95-FZ of July 29, 2004)

Article 43. Dividends and interest

A dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares), for shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Dividends also include any income received from sources outside the Russian Federation, related to dividends in accordance with the laws of foreign states.
(paragraph introduced by Federal Law No. 154-FZ of July 9, 1999)
Not recognized as dividends:
1) payments upon liquidation of an organization to a shareholder (participant) of this organization in cash or in kind, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization;
(As amended by Federal Law No. 154-FZ of July 9, 1999)
2) payments to shareholders (participants) of the organization in the form of the transfer of shares of the same organization into ownership;
3) payments to a non-profit organization for the implementation of its main statutory activities (not related to entrepreneurial activities), made business companies, the authorized capital of which consists entirely of the contributions of this non-profit organization.
(Item 3 was introduced by Federal Law No. 154-FZ of July 9, 1999)
Interest is any pre-declared (established) income, including in the form of a discount, received on debt obligation of any kind (regardless of the method of its design). In this case, interest is recognized, in particular, income received from cash deposits and debt obligations.

Chapter 8. Fulfillment of the obligation to pay taxes and fees

Article 44

The obligation to pay a tax or fee arises, changes and terminates if there are grounds established by this Code or another act of legislation on taxes and fees.
The obligation to pay a specific tax or fee shall be imposed on the taxpayer and the payer of the fee from the moment the circumstances established by the legislation on taxes and fees occur, providing for the payment of this tax or fee.
The obligation to pay tax and (or) duty shall terminate:
1) with the payment of a tax and (or) a fee by a taxpayer or a fee payer;
3) with the death of an individual taxpayer or with his recognition as dead in the manner prescribed by the civil legislation of the Russian Federation. The debt on property taxes of a deceased person or a person recognized as deceased is repaid by the heirs within the value of the inheritance property, in the manner established by the civil legislation of the Russian Federation for payment by the heirs of the testator's debts;
(as amended by Federal Law No. 137-FZ of July 27, 2006)
4) with the liquidation of the taxpaying organization after all settlements with the budget system of the Russian Federation have been made in accordance with Article 49 of this Code;
(as amended by Federal Law No. 137-FZ of July 27, 2006)
5) with the occurrence of other circumstances with which the legislation on taxes and fees connects the termination of the obligation to pay the relevant tax or fee.
(Item 5 was introduced by Federal Law No. 137-FZ of July 27, 2006)

Article 45. Fulfillment of the obligation to pay a tax or fee
(as amended by Federal Law No. 137-FZ of July 27, 2006)

The taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.
The obligation to pay tax must be fulfilled within the time period established by the legislation on taxes and fees. The taxpayer has the right to fulfill the obligation to pay tax ahead of schedule.
Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority or the customs authority to send a claim to the taxpayer for payment of tax.
In case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner prescribed by this Code.
Collection of tax from an organization or an individual entrepreneur is carried out in the manner prescribed by Articles 46 and 47 of this Code. Collection of tax from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Article 48 of this Code.
Collection of tax in court is carried out:
1) from the organization with which a personal account is opened;
2) for the purpose of recovering arrears accrued for more than three months by organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), from the respective main (predominant, participating) companies (enterprises) in cases where the accounts of the latter banks receive proceeds from goods (works, services) sold by dependent (subsidiary) companies (enterprises), as well as from organizations that, in accordance with the civil legislation of the Russian Federation, are the main (predominant, participating) companies (enterprises), from dependent (subsidiaries) companies (enterprises), when their bank accounts receive proceeds from goods (works, services) sold by the main (prevailing, participating) companies (enterprises);
3) from an organization or an individual entrepreneur, if their obligation to pay tax is based on a change by the tax authority of the legal qualification of a transaction made by such a taxpayer, or the status and nature of the activity of this taxpayer.
The obligation to pay tax is considered fulfilled by the taxpayer, unless otherwise provided by paragraph 4 of this article:
1) from the moment of presentation to the bank of an instruction for transfer to budget system Russian Federation to the corresponding account of the Federal Treasury Money from the taxpayer's account in the bank if there is a sufficient cash balance on it on the day of payment;
2) from the moment of reflecting on the personal account of the organization for which the personal account is opened, the operation to transfer the relevant funds to the budget system of the Russian Federation;
3) from the day an individual deposits cash into a bank, cash desk of a local administration or into a federal postal service organization for their transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury;
4) from the day the tax authority issues, in accordance with this Code, a decision on offsetting the amounts of overpaid or overcharged taxes, penalties, fines against the fulfillment of the obligation to pay the relevant tax;
5) from the date of withholding tax amounts tax agent if the obligation to calculate and withhold tax from the taxpayer's funds is assigned in accordance with this Code to the tax agent;
6) from the date of payment of the declaration fee in accordance with the federal law on the simplified procedure for declaring income by individuals.
(Item 6 was introduced by Federal Law No. 265-FZ of December 30, 2006)
The obligation to pay tax is not recognized as fulfilled in the following cases:
1) withdrawal by the taxpayer or return by the bank to the taxpayer of an unexecuted order to transfer the relevant funds to the budget system of the Russian Federation;
2) withdrawal by the taxpaying organization that opened a personal account, or return by the Federal Treasury body (other authorized body that opens and maintains personal accounts) to the taxpayer of an unfulfilled instruction to transfer the appropriate funds to the budget system of the Russian Federation;
3) the return by the local administration or the organization of the federal postal service to the taxpayer - an individual of cash accepted for their transfer to the budget system of the Russian Federation;
4) incorrect indication by the taxpayer in the order to transfer the tax amount of the account number of the Federal Treasury and the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget system of the Russian Federation to the appropriate account of the Federal Treasury;
5) if, on the day a taxpayer submits to a bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) an instruction to transfer funds in payment of tax, this taxpayer has other unfulfilled claims that are presented to his account (personal account) and in accordance with the civil legislation of the Russian Federation are executed on a priority basis, and if this account (personal account) does not have a sufficient balance to satisfy all requirements.
The obligation to pay tax is fulfilled in the currency of the Russian Federation. The recalculation of the amount of tax calculated in the cases provided for by this Code in foreign currency into the currency of the Russian Federation is carried out at the official rate Central Bank Russian Federation on the date of tax payment.
(as amended by Federal Law No. 205-FZ of November 24, 2008)
Failure to fulfill the obligation to pay tax is the basis for the application of measures for the enforcement of the obligation to pay tax, provided for by this Code
An order to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury is filled in by the taxpayer in accordance with the rules for filling out orders. These rules are established by the Ministry of Finance of the Russian Federation in agreement with the Central Bank of the Russian Federation.
If a taxpayer detects an error in drawing up an order to transfer tax that did not result in the non-transfer of this tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, the taxpayer has the right to file an application with the tax authority at the place of his registration about the error with the attachment of documents confirming the payment of the specified tax and its transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, with a request to clarify the basis, type and affiliation of the payment, the tax period or the status of the payer.
At the proposal of the tax authority or the taxpayer, a joint reconciliation of the taxes paid by the taxpayer may be carried out. The reconciliation results are documented in an act signed by the taxpayer and an authorized official of the tax authority.
The tax authority has the right to demand from the bank a copy of the taxpayer's instruction to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury, drawn up by the taxpayer on paper. The bank is obliged to submit to the tax authority a copy of the said order within five days from the date of receipt of the tax authority's request.
In the case provided for by this paragraph, on the basis of the taxpayer's application and the act of joint reconciliation of taxes paid by the taxpayer, if such a joint reconciliation has been carried out, the tax authority shall decide on the adjustment of the payment as of the day the taxpayer actually pays the tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury. At the same time, the tax authority recalculates the penalties accrued on the amount of tax for the period from the date of its actual payment to the budget system of the Russian Federation to the appropriate account of the Federal Treasury until the day the tax authority makes a decision to clarify the payment.
The rules provided for by this article also apply to fees, penalties, fines and apply to fee payers and tax agents.

Article 46
(as amended by Federal Law No. 137-FZ of July 27, 2006)

In the event of non-payment or incomplete payment of tax within the established time period, the obligation to pay tax is enforced by foreclosing money on bank accounts of the taxpayer (tax agent) - organization or individual entrepreneur.
Tax collection is carried out by decision of the tax authority (hereinafter in this article - the decision on collection) by sending to the bank in which the accounts of the taxpayer (tax agent) - organization or individual entrepreneur are opened, instructions from the tax authority to write off and transfer to the budget system of the Russian Federation the necessary funds from the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur.
The decision to collect is made after the expiration of the period specified in the claim for the payment of tax, but no later than two months after the expiration of the specified period. The decision to collect, taken after the expiration of the specified period, is considered invalid and is not subject to execution.
In this case, the tax authority may apply to the court with a claim to recover from the taxpayer (tax agent) - organization or individual entrepreneur the amount of tax due. An application may be filed with the court within six months after the expiration of the deadline for fulfilling the claim for tax payment. The deadline for filing an application missed for a good reason may be restored by the court.
The decision to collect is brought to the attention of the taxpayer (tax agent) - an organization or an individual entrepreneur within six days after the said decision is made.
If it is impossible to hand over the decision on recovery to the taxpayer (tax agent) against receipt or otherwise transfer it, indicating the date of its receipt, the decision on recovery is sent by registered mail and is considered received after six days from the date of sending the registered letter.
The order of the tax authority to transfer tax amounts to the budget system of the Russian Federation is sent to the bank where the accounts of the taxpayer (tax agent) - organization or individual entrepreneur are opened, within one month from the date of the decision to collect and is subject to unconditional execution by the bank in the order established civil legislation of the Russian Federation.
The order of the tax authority to transfer the tax must contain an indication of those accounts of the taxpayer (tax agent) - organization or individual entrepreneur, from which the tax must be transferred, and the amount to be transferred.
The tax can be collected from ruble settlement (current) accounts, and in case of insufficient funds on ruble accounts - from foreign currency accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur.
Collection of tax from foreign currency accounts of a taxpayer (tax agent) - organization or individual entrepreneur is carried out in an amount equivalent to the amount of payment in rubles at the rate of the Central Bank of the Russian Federation established on the date of sale of the currency. When recovering funds held in foreign currency accounts, the head (deputy head) of the tax authority, simultaneously with the order of the tax authority to transfer tax, sends an order to the bank for sale no later than the next day of the currency of the taxpayer (tax agent) - organization or individual entrepreneur. Expenses associated with the sale of foreign currency are carried out at the expense of the taxpayer (tax agent).
Tax is not collected from the deposit account of the taxpayer (tax agent) if the validity period has not expired deposit agreement. In the presence of the said agreement, the tax authority has the right to instruct the bank to transfer funds from the deposit account to the settlement (current) account of the taxpayer (tax agent) after the expiration of the term of the deposit agreement, if by this time the instruction of the tax authority sent to this bank for tax transfer.
The order of the tax authority to transfer the tax is executed by the bank no later than one business day following the day of receipt by him of the said order, if the tax is collected from ruble accounts, and no later than two business days, if the tax is collected from foreign currency accounts, if this does not violate the order of priority of payments established by the civil legislation of the Russian Federation.
In case of insufficiency or absence of funds on the accounts of the taxpayer (tax agent) - organization or individual entrepreneur on the day the bank receives an instruction from the tax authority to transfer tax, such an instruction is executed as funds are received on these accounts no later than one business day following the day of each such receipts to ruble accounts, and no later than two business days following the day of each such receipt to currency accounts, unless this violates the order of priority of payments established by the civil legislation of the Russian Federation.
If there is insufficient or no money on the accounts of the taxpayer (tax agent) - organization or individual entrepreneur or in the absence of information about the accounts of the taxpayer (tax agent) - organization or individual entrepreneur, the tax authority has the right to collect tax at the expense of other property of the taxpayer (tax agent) - organization or an individual entrepreneur in accordance with Article 47 of this Code.
When collecting tax, the tax authority may apply, in the manner and on the conditions established by Article 76 of this Code, the suspension of operations on the accounts of a taxpayer (tax agent) - an organization or an individual entrepreneur in banks.
The provisions of this article shall also apply to the collection of penalties for late payment of tax.
The provisions of this article shall also apply to the collection of fees and fines in the cases provided for by this Code.

Article 47

In the case provided for by paragraph 7 of Article 46 of this Code, the tax authority has the right to collect tax at the expense of property, including at the expense of cash of a taxpayer (tax agent) - an organization or an individual entrepreneur within the amounts specified in the claim for tax payment, and taking into account the amounts in respect of which collection was made in accordance with Article 46 of this Code.
The collection of tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur is carried out by decision of the head (deputy head) of the tax authority by sending, within three days from the date of such a decision, the relevant decision to the bailiff for execution in the manner prescribed by the Federal Law "On Enforcement Proceedings", taking into account the specifics provided for by this article.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The decision to collect tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur is made within one year after the expiration of the deadline for fulfilling the tax payment requirement.
The resolution on the collection of tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur must contain:
1) the surname, name, patronymic of the official and the name of the tax authority that issued the said resolution;
2) the date and number of the decision of the head (deputy head) of the tax authority on the collection of tax at the expense of the property of the taxpayer or tax agent;
(as amended by Federal Law No. 137-FZ of July 27, 2006)
3) the name and address of the taxpayer-organization or the tax agent-organization or the last name, first name, patronymic, passport data, address of the permanent place of residence of the taxpayer-individual entrepreneur or tax agent-individual entrepreneur whose property is being foreclosed;
4) the operative part of the decision of the head (deputy head) of the tax authority on the collection of tax at the expense of the property of the taxpayer (tax agent) - organization or individual entrepreneur;
(as amended by Federal Law No. 137-FZ of July 27, 2006)
5) the date of entry into force of the decision of the head (deputy head) of the tax authority on the collection of tax at the expense of the property of the taxpayer (tax agent) - organization or individual entrepreneur;
(as amended by Federal Law No. 137-FZ of July 27, 2006)
6) the date of issuance of the said decision.
The resolution on the collection of tax is signed by the head (deputy head) of the tax authority and certified by the stamp of the tax authority.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
Executive actions must be committed and the requirements contained in the decision, executed by the bailiff within two months from the date of receipt of the specified decision.
Collection of tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur is carried out sequentially in relation to:
1) cash and cash in banks that have not been levied in accordance with Article 46 of this Code;
(clause 1 as amended by the Federal Law of July 27, 2006 N 137-FZ)
2) property that is not directly involved in the production of products (goods), in particular securities, currency values, non-production premises, cars, office space design items;
3) finished products (goods), as well as other material assets not participating and (or) not intended for direct participation in production;
4) raw materials and materials intended for direct participation in production, as well as machine tools, equipment, buildings, structures and other fixed assets;
5) property transferred under an agreement to the possession, use or disposal of other persons without the transfer of ownership of this property to them, if such agreements are terminated or invalidated in accordance with the established procedure in order to ensure the fulfillment of the obligation to pay tax;
6) other property, except for that intended for everyday personal use by an individual entrepreneur or members of his family, determined in accordance with the legislation of the Russian Federation.
In the event of tax collection at the expense of property that is not monetary, the taxpayer (tax agent) - organization or individual entrepreneur, the obligation to pay tax is considered fulfilled from the moment the property of the taxpayer (tax agent) - organization or individual entrepreneur is sold and the debt of the taxpayer (tax agent) is paid off ) - organizations or individual entrepreneurs at the expense of the proceeds.
Officials of tax authorities (customs authorities) are not entitled to acquire the property of a taxpayer (tax agent) - an organization or an individual entrepreneur, sold in the manner of executing a decision to collect tax at the expense of the property of a taxpayer (tax agent) - an organization or an individual entrepreneur
The provisions provided for by this article shall also apply when collecting penalties for late payment of tax, as well as fines in cases provided for by this Code.
The provisions of this article shall also apply when collecting the fee at the expense of the property of the payer of the fee - an organization or an individual entrepreneur.
The provisions provided for by this article shall also apply to the collection of taxes by customs authorities subject to the provisions established by the Customs Code of the Russian Federation.

Article 48
(as amended by Federal Law No. 137-FZ of November 4, 2005)

In the event that a taxpayer - an individual who is not an individual entrepreneur, fails to fulfill the obligation to pay tax within the prescribed period, the tax authority (customs authority) has the right to apply to the court with a claim for the collection of tax at the expense of property, including money on bank accounts and cash funds of this taxpayer - an individual who is not an individual entrepreneur, within the limits of the amounts specified in the tax payment claim.
A statement of claim for the collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, may be filed with a court of general jurisdiction by a tax authority (customs authority) within six months after the expiration of the deadline for fulfilling the tax payment requirement. The deadline for filing an application missed for a good reason may be restored by the court.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
To statement of claim on the collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, a petition of the tax authority (customs authority) to seize the defendant's property in order to secure the claim may be attached.
Consideration of cases on claims for the recovery of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, is carried out in accordance with the civil procedural legislation of the Russian Federation.
The collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, on the basis of a court decision that has entered into legal force, is carried out in accordance with the Federal Law "On Enforcement Proceedings", taking into account the specifics provided for by this article.
Collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur, is carried out sequentially in relation to:
1) cash in bank accounts;
2) cash;
3) property transferred under an agreement to the possession, use or disposal of other persons without the transfer of ownership of this property to them, if such agreements are terminated or invalidated in accordance with the established procedure in order to ensure the fulfillment of the obligation to pay tax;
4) other property, except for that intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation.
In the event of tax collection at the expense of property that is not monetary assets of a taxpayer - an individual who is not an individual entrepreneur, the obligation to pay tax is considered fulfilled from the moment it is sold and the debt is repaid at the expense of the proceeds. From the moment the property is seized and until the proceeds are transferred to the budget system of the Russian Federation, penalties for late transfer of taxes are not charged.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
Officials of tax authorities (customs authorities) are not entitled to acquire the property of a taxpayer - an individual who is not an individual entrepreneur, sold in the manner of executing a court decision on the collection of tax at the expense of the property of a taxpayer - an individual who is not an individual entrepreneur.
The provisions of this article shall also apply when collecting the fee at the expense of the property of the payer of the fee.
The provisions of this article shall also apply to the collection of penalties for late payment of taxes and fees and fines.

Article 49

The obligation to pay taxes and fees (penalties, fines) of a liquidated organization is fulfilled by the liquidation commission at the expense of the funds of the said organization, including those received from the sale of its property.
If the funds of a liquidated organization, including those received from the sale of its property, are not sufficient to fulfill in full the obligation to pay taxes and fees, penalties and fines due, the remaining debt must be repaid by the founders (participants) of the said organization within the limits and in the manner established the legislation of the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The sequence of fulfillment of obligations to pay taxes and fees upon liquidation of an organization among settlements with other creditors of such an organization is determined by the civil legislation of the Russian Federation.
The amounts of taxes, fees (penalties, fines) excessively paid by the organization being liquidated or excessively collected from this organization are subject to offset by the tax authority against the repayment of arrears on other taxes, fees and debts of the liquidated organization on penalties and fines in the manner established by this Code.
The offsetable amount of overpaid or overcharged taxes, fees (penalties, fines) is distributed in proportion to the arrears on other taxes, fees and debts of the liquidated organization on penalties, fines payable (collectible) to the budget system of the Russian Federation, control over the calculation and payment of which assigned to the tax authorities.
If the liquidated organization has no debt in fulfilling the obligation to pay taxes and fees, as well as to pay penalties and fines, the amount of taxes, fees (penalties, fines) overpaid or overcharged by this organization shall be subject to return to this organization in the manner established by this Code, not later than one month from the date of filing the application of the taxpaying organization.
(Clause 4 as amended by Federal Law No. 137-FZ of July 27, 2006)
The provisions provided for by this article shall also apply to the payment of taxes in connection with the movement of goods across the customs border.
(Clause 5 was introduced by the Customs Code of the Russian Federation of May 28, 2003 N 61-FZ, as amended by the Federal Law of July 29, 2004 N 95-FZ)

Article 50
(as amended by Federal Law No. 137-FZ of July 27, 2006)

The obligation to pay taxes of a reorganized legal entity shall be fulfilled by its successor(s) in the manner prescribed by this article.
The fulfillment of tax obligations of a reorganized legal entity is assigned to its successor (successors), regardless of whether the successor (successors) knew before the completion of the reorganization the facts and (or) circumstances of non-performance or improper performance by the reorganized legal entity of these obligations. In this case, the successor (successors) must pay all fines due for the duties transferred to him.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The successor (successors) of the reorganized legal entity shall also be obliged to pay the due amounts of fines imposed on the legal entity for committing tax offenses before the completion of its reorganization. The successor (successors) of the reorganized legal entity, in the performance of the obligations imposed on it by this article to pay taxes and fees, shall enjoy all the rights, perform all the duties in the manner prescribed by this Code for taxpayers.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The reorganization of a legal entity does not change the terms for the fulfillment of its obligations to pay taxes by the successor (successors) of this legal entity.
When merging several legal entities their legal successor in terms of fulfilling the obligation to pay taxes is recognized as a legal entity that has arisen as a result of such a merger.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When one legal entity is merged with another legal entity, the successor of the merged legal entity in terms of fulfilling the obligation to pay taxes is recognized as the legal entity that merged it.
Upon division, the legal entities that have arisen as a result of such division are recognized as successors of the reorganized legal entity in terms of fulfilling the obligation to pay taxes.
If there are several legal successors, the share of participation of each of them in the performance of the duties of the reorganized legal entity for the payment of taxes is determined in the manner prescribed by civil law.
If the separation balance sheet does not allow determining the share of the legal successor of the reorganized legal entity or excludes the possibility of fulfilling the obligations to pay taxes in full by any successor and such reorganization was aimed at non-fulfillment of the obligations to pay taxes, then by a court decision, the newly emerged legal entities may jointly and severally fulfill the obligation on payment of taxes of the reorganized entity.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When one or more legal entities are separated from a legal entity, there is no succession in relation to the reorganized legal entity in terms of fulfilling its obligations to pay taxes (penalties, fines). If, as a result of the separation of one or more legal entities from the legal entity, the taxpayer is unable to fully fulfill the obligation to pay taxes (penalties, fines) and such reorganization was aimed at non-fulfillment of the obligation to pay taxes (penalties, fines), then by decision spun off legal entities may jointly and severally fulfill the obligation to pay taxes (penalties, fines) of the reorganized entity.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
When one legal entity is transformed into another, the legal successor of the reorganized legal entity in terms of fulfilling the obligations to pay taxes is recognized as a newly emerged legal entity.
The amount of tax (penalties, fines) overpaid by a legal entity or overcharged before its reorganization is subject to offset by the tax authority against the fulfillment by the legal successor (successors) of the obligation of the reorganized legal entity to pay arrears on other taxes and fees, debts on penalties and fines for tax offense. Set-off is made no later than one month from the date of completion of the reorganization in the manner prescribed by this Code, taking into account the specifics provided for by this article.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The offsetable amount of the tax, due (penalties, fines) overpaid by a legal entity or overcharged from it before the reorganization is distributed in proportion to the arrears on other taxes, dues and debts of the reorganized legal entity in respect of penalties and fines payable (collected) to the budget system of the Russian Federation , control over the calculation and payment of which is entrusted to the tax authorities.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
If the reorganized legal entity has no debt to fulfill the obligation to pay tax, as well as to pay penalties and fines, the amount of overpaid or overcharged tax (penalties, fines) by this legal entity shall be returned to its successor (successors) no later than one month from the date of filing the successor (successors) of the application in the manner prescribed by Chapter 12 of this Code. At the same time, the amount of overpaid tax (penalties, fines) by a legal entity or overcharged tax (penalties, fines) before its reorganization shall be returned to the successor (successors) of the reorganized legal entity in accordance with the share of each successor, determined on the basis of the separating balance sheet.
The rules of this article shall also apply to the fulfillment of the obligation to pay a fee upon reorganization of a legal entity.
The rules provided for by this article shall also apply when determining the legal successor (successors) of a foreign organization reorganized in accordance with the legislation of a foreign state.
(Clause 12 was introduced by Federal Law No. 154-FZ of July 9, 1999)
The provisions provided for by this article shall also apply when paying taxes in connection with the movement of goods across the customs border. )

Article 51

The obligation to pay taxes and fees of an individual recognized by the court as missing is performed by a person authorized by the guardianship and guardianship body to manage the property of the missing.
A person authorized by the body of guardianship and guardianship to manage the property of a missing person is obliged to pay the entire amount of taxes and fees unpaid by the taxpayer (payer of the fee), as well as penalties and fines due on the day the person is declared missing. The indicated amounts are paid at the expense of the funds of an individual recognized as missing.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The obligation to pay taxes and dues of a natural person recognized by the court as legally incompetent shall be fulfilled by his guardian at the expense of the financial resources of this legally incompetent person. The guardian of an individual recognized by the court as legally incompetent is obliged to pay the entire amount of taxes and fees not paid by the taxpayer (payer of the fee), as well as penalties and fines due on the day the person was declared incompetent.
(Clause 2 as amended by Federal Law No. 154-FZ of July 9, 1999)
The fulfillment of the obligation to pay taxes and dues of individuals recognized as missing or incapacitated, as well as the obligation to pay due penalties and fines, is suspended by decision of the relevant tax authority in the event of insufficiency (absence) of the funds of these individuals for the performance of this obligation.
When a decision is made in accordance with the established procedure to cancel the recognition of an individual as missing or incapacitated, the suspended fulfillment of the obligation to pay taxes and fees is resumed from the date of the adoption of the said decision.
Persons who, in accordance with this article, are charged with the obligation to pay taxes and fees of individuals recognized as missing or incapacitated, enjoy all the rights, perform all duties in the manner prescribed by this Code for taxpayers and payers of fees, taking into account the specifics provided for by this articles. The said persons, in the course of fulfilling the duties assigned to them by this article, and who in connection with this are called to account for guilty commission of tax offenses, are not entitled to pay the fines provided for by this Code at the expense of the property of a person recognized as missing or legally incompetent, respectively.

Article 52. Tax calculation procedure

The taxpayer independently calculates the amount of tax payable for the tax period, based on tax base, tax rate and tax breaks.

In cases stipulated by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the amount of tax may be assigned to a tax authority or a tax agent. If the obligation to calculate the amount of tax is assigned to the tax authority, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer. The tax notice must specify the amount of tax payable, the calculation of the tax base, and the tax payment deadline. The form of a tax notice is established by the federal executive body authorized to control and supervise taxes and fees. A tax notice may be handed over to the head of an organization (its legal or authorized representative) or an individual (his legal or authorized representative) in person against receipt or in any other way confirming the fact and date of its receipt. In the event that it is impossible to deliver a tax notice by the indicated methods, this notice shall be sent by registered mail. A tax notice shall be deemed received after six days from the date of sending a registered letter.

Article 53. Tax base and tax rate, fees

The tax base is the cost, physical or other characteristics of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as the tax rates for federal taxes and the amounts of fees for federal fees, are established by this Code.
(as amended by Federal Law No. 127-FZ of November 2, 2004)
Paragraph
The tax base and the procedure for its determination for regional and local taxes are established by this Code. Tax rates for regional and local taxes are established by the laws of the constituent entities of the Russian Federation, regulatory legal acts of the representative bodies of municipalities, respectively, within the limits established by this Code.
(as amended by Federal Law No. 137-FZ of July 27, 2006)

Article 54 General issues tax base calculation

Taxpaying organizations calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.
If errors (distortions) are found in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the tax amount are recalculated for the period in which the indicated errors (distortions) were committed.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
If it is impossible to determine the period of errors (distortions), the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) were revealed.
(paragraph introduced by Federal Law No. 137-FZ of July 27, 2006)
Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices calculate the tax base at the end of each tax period on the basis of income and expense records and business transactions in the manner determined by the Ministry of Finance of the Russian Federation.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 58-FZ of June 29, 2004, No. 137-FZ of July 27, 2006)
The remaining taxpayers - individuals calculate the tax base on the basis of information received in established cases from organizations and (or) individuals on the amounts of income paid to them, on objects of taxation, as well as data on their own accounting of income received, objects of taxation, carried out in arbitrary forms.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The rules provided for in paragraphs 1 and 2 of this article also apply to tax agents.
In the cases provided for by this Code, the tax authorities shall calculate the tax base at the end of each tax period on the basis of the data they have.
(Clause 5 was introduced by Federal Law No. 137-FZ of July 27, 2006)

Article 55 Taxable period

A tax period is understood to mean a calendar year or other period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
If the organization was established after the beginning of the calendar year, the first tax period for it is the period of time from the date of its creation to the end of this year. In this case, the day of establishment of the organization is recognized as the day of its state registration.
When an organization is created on a day falling within the time period from December 1 to December 31, the first tax period for it is the period from the date of creation to the end of the calendar year following the year of creation.
If the organization was liquidated (reorganized) before the end of the calendar year, the last tax period for it is the period from the beginning of this year until the day the liquidation (reorganization) is completed.
If an organization established after the beginning of the calendar year is liquidated (reorganized) before the end of this year, the tax period for it is the period from the date of establishment to the day of liquidation (reorganization).
If an organization was established on a day falling within the period from December 1 to December 31 of the current calendar year, and liquidated (reorganized) before the end of the calendar year following the year of creation, the tax period for it is the period from the date of creation to the day of liquidation ( reorganization) of the organization.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The rules provided for by this paragraph shall not apply to organizations from which one or more organizations are separated or joined.
The rules provided for by paragraphs 2 and 3 of this article shall not apply to those taxes for which the tax period is set as a calendar month or quarter. In such cases, during the creation, liquidation, reorganization of an organization, changes in individual tax periods are made in agreement with the tax authority at the place of registration of the taxpayer.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
Lost force on January 1, 2007. - Federal Law of July 27, 2006 N 137-FZ.

Article 56. Establishment and use of benefits for taxes and fees

Benefits for taxes and fees are recognized as the advantages provided by certain categories of taxpayers and payers of fees provided by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the possibility not to pay a tax or fee or pay them in a smaller amount.
The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of benefits on taxes and fees, cannot be of an individual nature.
The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided by this Code.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Benefits for federal taxes and fees are established and canceled by this Code.
Privileges for regional taxes are established and canceled by this Code and (or) laws of the constituent entities of the Russian Federation on taxes.
Privileges for local taxes are established and canceled by this Code and (or) regulatory legal acts of representative bodies of municipalities on taxes (laws of cities federal significance Moscow and St. Petersburg about taxes).
(Clause 3 was introduced by Federal Law No. 95-FZ of July 29, 2004)

Article 57. Deadlines for payment of taxes and fees

Terms of payment of taxes and fees are established in relation to each tax and fee.
Changing the established deadline for the payment of taxes and fees is allowed only in the manner prescribed by this Code.
When paying a tax and a fee in violation of the deadline for payment, the taxpayer (payer of the fee) shall pay penalties in the manner and on the conditions provided for by this Code.
The deadlines for paying taxes and fees are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The terms for the performance of actions by participants in relations regulated by the legislation on taxes and fees are established by this Code in relation to each such action.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
In cases where the calculation of the tax base is made by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.
(Clause 4 was introduced by Federal Law No. 154-FZ of July 9, 1999)

Article 58. Procedure for payment of taxes and fees
(as amended by Federal Law No. 137-FZ of July 27, 2006)

Tax is paid by a single payment of the entire amount of tax or in another manner provided for by this Code and other acts of legislation on taxes and fees.
The amount of tax payable shall be paid (transferred) by the taxpayer or tax agent within the established time limits.
In accordance with this Code, the payment during the tax period of preliminary tax payments - advance payments may be provided. The obligation to pay advance payments is recognized as fulfilled in the manner similar to the payment of tax.
In the event that advance payments are paid at a later date than those established by the legislation on taxes and fees, penalties are charged on the amount of untimely paid advance payments in the manner prescribed by Article 75 of this Code.
Violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for holding a person liable for violation of the legislation on taxes and fees.
Tax is paid in cash or non-cash form.
In the absence of a bank, taxpayers (tax agents) who are natural persons may pay taxes through the cash desk of the local administration or through the organization of the federal postal service.
In this case, the local administration and the organization of the federal postal service are obliged to:
- accept funds for payment of taxes, correctly and timely transfer them to the budget system of the Russian Federation to the appropriate account of the Federal Treasury for each taxpayer (tax agent). In this case, no fee is charged for receiving funds;
- keep records of the funds accepted for payment of taxes and transferred to the budget system of the Russian Federation for each taxpayer (tax agent);
- when accepting funds, issue receipts to taxpayers (tax agents) confirming the receipt of these funds. The form of the receipt issued by the local administration is approved by the federal executive body authorized to control and supervise taxes and fees;
- submit to the tax authorities (officials of the tax authorities) at their request documents confirming the receipt from taxpayers (tax agents) of funds on account of the payment of taxes and their transfer to the budget system of the Russian Federation.
Monetary funds accepted by the local administration from a taxpayer (tax agent) in cash, within five days from the date of their receipt, shall be deposited in a bank or a federal postal organization for their transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury.
In the event that due to a natural disaster or other circumstance force majeure the funds received from the taxpayer (tax agent) cannot be deposited within the established period to a bank or a federal postal organization for their transfer to the budget system of the Russian Federation, the specified period is extended until such circumstances are eliminated.
For non-fulfillment or improper fulfillment of the obligations stipulated by this paragraph, the local administration and the organization of the federal postal service shall be liable in accordance with the legislation of the Russian Federation.
The application of liability measures does not relieve the local administration and the organization of the federal postal service from the obligation to transfer to the budget system of the Russian Federation the funds received from taxpayers (tax agents) on account of the payment and transfer of taxes.
The specific procedure for tax payment shall be established in accordance with this article in relation to each tax.
Payment procedure federal taxes established by this Code.
The procedure for the payment of regional and local taxes shall be established respectively by the laws of the subjects of the Russian Federation and by the regulatory legal acts of the representative bodies of municipalities in accordance with this Code.
The taxpayer is obliged to pay tax within one month from the date of receipt of the tax notice, unless a longer period of time for paying tax is specified in this tax notice.
The rules provided for by this article also apply to the procedure for paying fees (penalties and fines).
The rules provided for in paragraphs 2-6 of this Article shall also apply to the procedure for making advance payments.

Article 59. Writing off bad debts on taxes and fees
(as amended by Federal Law No. 137-FZ of July 27, 2006)

Arrears attributed to individual taxpayers, payers of fees and tax agents, the payment and (or) collection of which turned out to be impossible due to economic, social or legal reasons, is recognized as uncollectible and written off in the manner established by:
- the Government of the Russian Federation - on federal taxes and fees;
- executive bodies of state power of the constituent entities of the Russian Federation, local administrations - for regional and local taxes.
The rules provided for in paragraph 1 of this article shall also apply when debiting bad debt for penalties and fines
Amounts of tax, fee, penalties and fines debited from the accounts of taxpayers, payers of fees, tax agents in banks, but not transferred to the budget system of the Russian Federation, are recognized as uncollectible and written off in accordance with paragraph 1 of this article if at the time making a decision to recognize the respective amounts as uncollectible and to write them off, the said banks were liquidated.
(Clause 3 was introduced by Federal Law No. 224-FZ of November 26, 2008)

Article 60
(as amended by Federal Law No. 137-FZ of July 27, 2006)

Banks are obliged to execute the order of the taxpayer to transfer tax to the budget system of the Russian Federation to the appropriate account of the Federal Treasury (hereinafter in this article - the order of the taxpayer), as well as the order of the tax authority to transfer tax to the budget system of the Russian Federation (hereinafter in this article - the order of the tax authority ) at the expense of the taxpayer's or tax agent's funds in the order established by the civil legislation of the Russian Federation.
The order of the taxpayer or the order of the tax authority shall be executed by the bank within one business day following the day of receipt of such order, unless otherwise provided by this Code. At the same time, the service charge specified operations not charged.
When an individual submits an instruction to transfer tax to a separate division of a bank that does not have a correspondent account (subaccount), the period established by paragraph one of this clause for the bank to execute the taxpayer’s instruction shall be extended in the prescribed manner for the time of delivery of such an instruction by the federal postal organization to the isolated division a bank that has a correspondent account (subaccount), but not more than five business days.
(Clause 2 as amended by Federal Law No. 137-FZ of July 27, 2006)
If there are funds in the taxpayer's account, banks are not entitled to delay the execution of the taxpayer's order and the tax authority's order.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
3.1. If it is impossible to execute the order of the taxpayer or the order of the tax authority within the time period established by this Code, due to the absence (insufficiency) of funds on the correspondent account of the bank opened with the institution of the Central Bank of the Russian Federation, the bank is obliged within the day following the day of expiration of the Code of the term for the execution of an order, to report on the non-execution (partial execution) of the taxpayer's order to the tax authority at the location of the bank and to the taxpayer, and on the non-execution (partial execution) of the order of the tax authority - to the tax authority that sent this order, and to the tax authority at the place location of the bank (its separate subdivisions).
(Clause 3.1 was introduced by Federal Law No. 137-FZ of July 27, 2006)
For non-fulfillment or improper fulfillment of the obligations provided for by this article, banks shall bear responsibility established by this Code.
The application of liability measures does not release the bank from the obligation to transfer the tax amount to the budget system of the Russian Federation. In the event that the bank fails to fulfill the said obligation within the prescribed period, measures are applied to this bank to recover the untransferred amounts of tax (fee) at the expense of monetary funds in the manner similar to the procedure provided for in Article 46 of this Code, and at the expense of other property - in the manner provided for in Article 47 of this Code.
(The paragraph was introduced by Federal Law No. 154-FZ of July 9, 1999, as amended by Federal Law No. 137-FZ of November 4, 2005, and No. 137-FZ of July 27, 2006)
4.1. Repeated violation of these obligations within one calendar year is the basis for the tax authority to apply to the Central Bank of the Russian Federation with a request to cancel the banking license.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The rules established by this article shall also apply to the obligation of banks to execute the instructions of tax agents, payers of fees and apply to the transfer of fees, penalties and fines to the budget system of the Russian Federation.
(Clause 5 as amended by Federal Law No. 137-FZ of July 27, 2006)
The rules established by this article also apply when the bank executes instructions from local administrations and federal postal organizations to transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury funds received from individuals - taxpayers (tax agents, payers of fees).
(Clause 6 was introduced by Federal Law No. 137-FZ of July 27, 2006)
When banks execute instructions to refund to taxpayers, tax agents and payers of fees the amounts of overpaid (collected) taxes, fees, penalties and fines, no service fee for these operations is charged.

Article 61
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)

A change in the deadline for payment of a tax and a fee is recognized as the postponement of the established deadline for the payment of a tax and a fee to a later date.
Changing the deadline for payment of taxes and fees is allowed in the manner prescribed by this chapter.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The deadline for payment of tax may be changed in respect of the entire amount of tax payable or part of it with the accrual of interest on the unpaid amount of tax (hereinafter referred to as the amount of debt), unless otherwise provided by this chapter.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The change in the deadline for payment of the state fee is carried out taking into account the specifics provided for in Chapter 25.3 of this Code.
(paragraph introduced by Federal Law No. 137-FZ of July 27, 2006)
Changing the deadline for paying taxes and fees is carried out in the form of deferment, installment plan, investment tax credit.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
Changing the deadline for payment of taxes and fees does not cancel the existing and does not create a new obligation to pay taxes and fees.
A change in the deadline for payment of a tax and fee by decision of the bodies specified in Article 63 of this Code may be made on the security of property in accordance with Article 73 of this Code or in the presence of a surety in accordance with Article 74 of this Code, unless otherwise provided by this Chapter.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Changes in the deadline for payment of taxes provided for by special tax regimes shall be made in the manner prescribed by this Chapter.
(Clause 6 was introduced by Federal Law No. 154-FZ of July 9, 1999, as amended by Federal Laws No. 58-FZ of June 29, 2004, and No. 137-FZ of July 27, 2006)
Lost force on January 1, 2007. - Federal Law of July 27, 2006 N 137-FZ.
Changing the deadline for payment of taxes and fees by tax authorities is carried out in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees.
(Clause 8 was introduced by Federal Law No. 268-FZ of December 30, 2006)

Article 62

The deadline for tax payment cannot be changed if in relation to the person applying for such a change (hereinafter referred to as the interested person):
1) a criminal case has been initiated on the grounds of a crime related to violation of the legislation on taxes and fees;
2) proceedings are being conducted in a case on a tax offense or in a case on administrative offense in the field of taxes and fees, customs affairs in terms of taxes payable in connection with the movement of goods across the customs border of the Russian Federation;
3) there are sufficient grounds to believe that this person will take advantage of such a change to hide his money or other property subject to taxation, or this person is going to leave the Russian Federation for permanent residence.
If, at the time of the decision to change the tax payment deadline, there are circumstances specified in paragraph 1 of this article, the decision to change the tax payment deadline cannot be made, and the decision made is subject to cancellation. FZ)
The interested person and the tax authority at the place of registration of this person shall be notified in writing about the cancellation of the decision made within three days.
The interested person has the right to appeal such a decision in the manner prescribed by this Code.

Article 63
(as amended by Federal Law No. 58-FZ of June 29, 2004)

The authorities whose competence includes making decisions on changing the terms for paying taxes and fees (hereinafter referred to as the authorized bodies) are:
1) for federal taxes and fees - the federal executive body authorized for control and supervision in the field of taxes and fees (except for the cases provided for by subparagraphs 3-5 of this paragraph, paragraphs 2, 4 and 5 of this article);
(as amended by Federal Laws No. 95-FZ of 29.07.2004, No. 224-FZ of 26.11.2008)
2) for regional and local taxes - tax authorities at the location (residence) of the person concerned. Decisions to change the deadlines for paying taxes are taken in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities (except for the case provided for in paragraph 3 of this article);
3) for taxes payable in connection with the movement of goods across the customs border of the Russian Federation - the federal executive body authorized in the field of customs affairs, or customs bodies authorized by it;
(as amended by Federal Laws No. 95-FZ of 29.07.2004, No. 103-FZ of 26.06.2008)
4) for the state fee - bodies (officials) authorized in accordance with Chapter 25.3 of this Code to perform legally significant actions for which the state fee is payable;
(as amended by Federal Laws No. 127-FZ of 02.11.2004, No. 137-FZ of 27.07.2006)
5) for the unified social tax - the federal executive body authorized for control and supervision in the field of taxes and fees. Decisions on changing the terms of payment of the unified social tax are accepted in agreement with the bodies of the relevant state extra-budgetary funds.
If, in accordance with the legislation of the Russian Federation, federal taxes or fees are subject to transfer to the federal budget and (or) the budgets of the constituent entities of the Russian Federation, local budgets, the terms for payment of such taxes or fees (with the exception of the state duty) are changed on the basis of decisions of the federal executive body authorized on control and supervision in the field of taxes and fees, in terms of amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the relevant constituent entities of the Russian Federation, municipalities.
(as amended by Federal Laws No. 95-FZ of 29.07.2004, No. 137-FZ of 27.07.2006)
If, in accordance with the legislation of the constituent entities of the Russian Federation, regional taxes are subject to crediting to the budgets of the constituent entities of the Russian Federation and (or) local budgets, the terms for payment of such taxes are changed based on decisions of the tax authorities at the location (residence) of the persons concerned in terms of the amounts to be credited to:
- budgets of the constituent entities of the Russian Federation - in agreement with the financial authorities of the relevant constituent entities of the Russian Federation;
- local budgets - in agreement with the financial authorities of the relevant municipalities.
In the case provided for by paragraph two of clause 1 of Article 64 of this Code, the decision to change the terms for the payment of federal taxes and fees shall be made by the Government of the Russian Federation.
(Clause 4 was introduced by Federal Law No. 137-FZ of July 27, 2006)
In the case provided for by Article 64.1 of this Code, the decision to change the terms for the payment of federal taxes shall be made by the Minister of Finance of the Russian Federation.
(Clause 5 was introduced by Federal Law No. 224-FZ of November 26, 2008)

Article 64

Deferral or installment payment of tax is a change in the deadline for tax payment, if there are grounds provided for in this Chapter, for a period not exceeding one year, respectively, with a lump sum or staged payment by the taxpayer of the amount of debt.
A deferral or installment plan for the payment of federal taxes in the part credited to the federal budget for a period of more than one year, but not exceeding three years, may be granted by decision of the Government of the Russian Federation.
In the case provided for by Article 64.1 of this Code, a deferment or installment plan for the payment of federal taxes for a period not exceeding five years may be granted by decision of the Minister of Finance of the Russian Federation.

(Clause 1 as amended by Federal Law No. 137-FZ of July 27, 2006)
A tax deferral or installment plan may be granted to an interested person if at least one of the following grounds exists:
1) causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;
2) delays to this person in financing from the budget or payment of the state order executed by this person;
3) the threat of the appearance of signs of insolvency (bankruptcy) of the person concerned in the event of a one-time payment of tax by him, approval by the arbitration court of a settlement agreement or a debt repayment schedule in the course of the financial recovery procedure;
(as amended by Federal Laws No. 137-FZ of 27.07.2006, No. 195-FZ of 19.07.2009)
4) if the property status of an individual precludes the possibility of a one-time tax payment;
5) if the production and (or) sale of goods, works or services by a person is seasonal. The list of industries and activities of a seasonal nature is approved by the Government of the Russian Federation;
6) if there are grounds for granting a deferral or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Russian Federation, established by the Customs Code of the Russian Federation.
(As amended by the Customs Code of the Russian Federation of May 28, 2003 N 61-FZ, Federal Law of July 27, 2006 N 137-FZ)
A tax deferral or installment plan may be granted for one or more taxes.
If a tax deferral or installment plan is granted on the grounds specified in subparagraphs 3, 4 and 5 of paragraph 2 of this article, interest is accrued on the amount of debt based on a rate equal to one second of the refinancing rate of the Central Bank of the Russian Federation that was in force for the period of deferment or installment plan, unless otherwise provided by the customs legislation of the Russian Federation in respect of taxes payable in connection with the movement of goods across the customs border of the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If a deferral or installment plan for the payment of taxes is granted on the grounds specified in subparagraphs 1 and 2 of paragraph 2 of this article, no interest is accrued on the amount of the debt.
An application for granting a deferral or installment plan for the payment of tax, indicating the grounds, is submitted to the relevant authorized body. This application shall be accompanied by documents confirming the existence of the grounds specified in paragraph 2 of this article. A copy of the said application shall be sent by the person concerned within five days to the tax authority at the place of its registration.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
At the request of the authorized body, the interested person shall submit to the authorized body documents on property that may be the subject of pledge, or a surety.
The decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it is made by the authorized body in agreement with the financial authorities (bodies of state off-budget funds) in accordance with Article 63 of this Code within one month from the date of receipt of the application of the interested person.
(as amended by Federal Laws No. 95-FZ of 29.07.2004, No. 137-FZ of 27.07.2006)
At the request of the interested person, the authorized body has the right to decide on a temporary (for the period of consideration of the application for a deferral or installment plan) suspension of payment of the amount of debt by the interested person. A copy of such a decision shall be submitted by the interested person to the tax authority at the place of its registration within five days from the date of the decision.
In the absence of the circumstances established by paragraph 1 of Article 62 of this Code, the authorized body shall not be entitled to refuse to the interested person a deferral or installment plan for the payment of tax on the grounds specified in subparagraphs 1 or 2 of paragraph 2 of this Article, within the limits, respectively, of the amount of damage caused to the interested person or the amount underfunding or non-payment of the state order executed by this person.
The paragraph is excluded. - Federal Law of 09.07.1999 N 154-FZ.
The decision to grant a deferral or installment plan for the payment of tax must contain an indication of the amount of the debt, the tax for the payment of which the deferral or installment plan is granted, the terms and procedure for paying the amount of the debt and accrued interest, as well as, in appropriate cases, documents on the property that is the subject of pledge, or a surety.
The decision to grant a deferment or installment plan for the payment of tax shall enter into force on the day specified in this decision. At the same time, the interest due for the entire time from the day set for the payment of tax until the day this decision enters into force is included in the amount of the debt, if the specified payment deadline precedes the day this decision enters into force.
If a deferral or installment payment of tax is granted on the security of property, the decision to grant it shall enter into force only after the conclusion of an agreement on the pledge of property in the manner prescribed by Article 73 of this Code.
In the event of termination of the amicable agreement and the resumption of bankruptcy proceedings, or in the event of termination of the financial recovery procedure, the decision to grant a deferment or installment plan, taken in accordance with this article, if there is an appropriate ground provided for in subparagraph 3 of paragraph 2 of this article, becomes invalid from the date of termination of the settlement agreement or from the date of termination of the financial recovery procedure.
(paragraph introduced by Federal Law No. 137-FZ of July 27, 2006)
The decision to refuse to grant a deferral or installment plan for the payment of tax must be motivated.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If there are grounds specified in subparagraphs 1 or 2 of paragraph 2 of this article, the decision to refuse to grant a deferral or installment plan for payment of tax must contain the existing circumstances that exclude a change in the deadline for fulfilling the obligation to pay tax.
The decision to refuse to grant a deferral or installment plan for the payment of tax may be appealed by an interested person in the manner prescribed by the legislation of the Russian Federation.
A copy of the decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it shall be sent by the authorized body within three days from the date of such a decision to the person concerned and to the tax authority at the place of registration of this person.
The laws of the constituent entities of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities may establish additional grounds and other conditions for granting deferrals and installment plans for the payment of regional and local taxes, respectively.
(as amended by Federal Law No. 95-FZ of July 29, 2004)
The rules of this article also apply to the procedure and conditions for granting a deferral or installment plan for the payment of fees, unless otherwise provided by the legislation on taxes and fees.

Article 64.1. The procedure and conditions for granting a deferral or installment plan for the payment of federal taxes by decision of the Minister of Finance of the Russian Federation
(introduced by Federal Law No. 224-FZ of November 26, 2008)

A deferral or installment plan for the payment of one or more federal taxes, as well as penalties and fines on federal taxes, may be granted by decision of the Minister of Finance of the Russian Federation, taking into account the specifics provided for by this article.
A deferment or installment plan provided for in the first paragraph of this clause may be granted if the amount of the organization's debt on the 1st day of the month of filing an application for a deferral or installment plan (hereinafter in this article - the application) exceeds 10 billion rubles and its lump-sum repayment creates a threat of adverse socio-economic consequences.
An organization applying for a deferment or installment plan in the manner prescribed by this article shall apply to the Ministry of Finance of the Russian Federation with an application, to which the following documents are attached:
1) a certificate from the tax authority on the status of payments for taxes, penalties and fines;
2) the proposed debt repayment schedule;
3) documents and information indicating the threat of adverse socio-economic consequences in the event of a one-time debt repayment;
4) written consent of the organization to the disclosure of information constituting tax secret related to the consideration of the application of the organization.
A copy of the application is sent by the organization to the tax authority at the place of its registration.
The decision on the application of the organization is made within one month from the date of its receipt.
Decision on deferral or installment plan in terms of amounts to be credited to the budgets of the constituent entities of the Russian Federation and (or) local budgets is subject to agreement with the financial authorities of the constituent entity of the Russian Federation and (or) municipality.
The decision on deferral or installment plan in terms of the amounts of the unified social tax to be credited to the budgets of state extra-budgetary funds is subject to agreement with the bodies of the relevant state extra-budgetary funds.
The amount of debt in respect of which a decision has been made to defer or install by installments shall accrue interest at a rate equal to one second of the refinancing rate of the Central Bank of the Russian Federation in force for the period of deferment or installment.
The deferment or installment plan provided for by this article may be granted without any means of ensuring it.

Article 65 - Federal Law of July 27, 2006 N 137-FZ.

Article 66. Investment tax credit

An investment tax credit is such a change in the tax payment deadline, in which an organization, if there are grounds specified in Article 67 of this Code, is given the opportunity to reduce its tax payments within a certain period and within certain limits, followed by a phased payment of the loan amount and accrued interest.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
An investment tax credit can be granted on corporate income tax, as well as on regional and local taxes.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The paragraph is invalid. - Federal Law of July 29, 2004 N 95-FZ.
An investment tax credit can be granted for a period of one to five years.
An organization that has received an investment tax credit is entitled to reduce its payments on the relevant tax during the term of the investment tax credit agreement.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The reduction is made for each payment of the relevant tax, for which an investment tax credit is granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated credit amount) becomes equal to the credit amount provided for by the relevant agreement. Specific Decrease Order tax payments determined by the concluded agreement on investment tax credit.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If an organization has entered into more than one investment tax credit agreement that has not expired by the time of the next tax payment, the accumulated credit amount is determined separately for each of these agreements. At the same time, the increase in the accumulated loan amount is made first in relation to the first contract in terms of the term of the conclusion of the contract, and when this accumulated loan amount reaches the amount provided for specified contract, the organization may increase the accumulated loan amount under the following agreement.
In each reporting period (irrespective of the number of investment tax credit agreements), the amounts by which tax payments are reduced cannot exceed 50 percent of the corresponding tax payments determined according to general rules without taking into account the existence of investment tax credit agreements. At the same time, the amount of credit accumulated during the tax period cannot exceed 50 percent of the amount of tax payable by the organization for this tax period. If the accumulated loan amount exceeds limit dimensions for which the tax reduction established by this paragraph is allowed for such a reporting period, then the difference between this amount and the maximum allowable amount is transferred to the next reporting period.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If the organization had losses based on the results of individual reporting periods during the tax period or losses based on the results of the entire tax period, the excessively accumulated credit amount following the results of the tax period is transferred to the next tax period and is recognized as the accumulated credit amount in the first reporting period of the new tax period.
(As amended by Federal Law No. 154-FZ of July 9, 1999)

Article 67. Procedure and conditions for granting an investment tax credit

An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax, if at least one of the following grounds exists:
1) carrying out by this organization of research or development work or technical re-equipment of its own production, including those aimed at creating jobs for the disabled or protecting the environment from pollution by industrial waste;
2) implementation by this organization of implementation or innovation activities, including the creation of new or improvement of applied technologies, the creation of new types of raw materials or materials;
3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision by it of especially important services to the population;
4) fulfillment by the organization of the state defense order.
(Item 4 was introduced by Federal Law No. 224-FZ of November 26, 2008)
Investment tax credit is granted:
1) on the grounds specified in subparagraph 1 of paragraph 1 of this article - for the amount of the loan, which is 30 percent of the cost of the equipment acquired by the interested organization, used exclusively for the purposes listed in this subparagraph;
2) on the grounds specified in subparagraphs 2 - 4 of paragraph 1 of this article - for the loan amounts determined by agreement between the authorized body and the organization concerned.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The grounds for obtaining an investment tax credit must be documented by the organization concerned.
An investment tax credit is provided on the basis of an application of an organization and is formalized by an agreement in the established form between the relevant authorized body and this organization.
The form of an investment tax credit agreement is established by the authorized body that makes a decision on granting an investment tax credit.
(as amended by Federal Law No. 95-FZ of July 29, 2004)
The decision to grant an investment tax credit to an organization is made by the authorized body in agreement with the financial authorities (bodies of state off-budget funds) in accordance with Article 63 of this Code within one month from the date of receipt of the application. The fact that an organization has one or more agreements on investment tax credit cannot serve as an obstacle to concluding another agreement on investment tax credit with this organization on other grounds.
(as amended by Federal Laws No. 95-FZ of 29.07.2004, No. 137-FZ of 27.07.2006)
An agreement on an investment tax credit should provide for the procedure for reducing tax payments, the amount of the loan (indicating the tax for which the organization was granted an investment tax credit), the term of the agreement, interest accrued on the loan amount, the procedure for repaying the loan amount and accrued interest, documents on property, which is the subject of a pledge, or a guarantee, the responsibility of the parties.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
An agreement on an investment tax credit must contain provisions in accordance with which, during the term of its validity, the sale or transfer to possession, use or disposal of equipment or other property, the acquisition of which by an organization was a condition for granting an investment tax credit, is not allowed, or conditions are determined such an implementation (transfer).
It is not allowed to establish interest on the loan amount at a rate less than one-half and more than three-fourths of the refinancing rate of the Central Bank of the Russian Federation.
A copy of the agreement is submitted by the organization to the tax authority at the place of its registration within five days from the date of conclusion of the agreement.
The law of the subject of the Russian Federation and regulatory legal acts adopted by the representative bodies of local self-government for regional and local taxes, respectively, may establish other grounds and conditions for granting an investment tax credit, including the validity period of the investment tax credit and interest rates on the loan amount.

Article 68
(as amended by Federal Law No. 137-FZ of July 27, 2006)

The validity of a deferral, installment plan or investment tax credit shall terminate upon the expiration of the term of the relevant decision or agreement, or may be terminated before the expiration of such period in the cases provided for by this article.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The effect of a deferral, installment plan or investment tax credit is terminated early if the taxpayer pays the entire amount of tax and duty due and the corresponding interest before the expiration of the established period.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
If the interested person violates the conditions for granting a deferral, installment plan, the deferral, installment plan may be terminated early by decision of the authorized body that has taken a decision on the corresponding change in the deadline for fulfilling the obligation to pay taxes and fees.
In case of early termination of the deferral, installment plan, the taxpayer must, within one month after receiving the appropriate decision, pay the unpaid amount of the debt, as well as penalties for each calendar day, starting from the day following the day of receipt of this decision, up to the day of payment of this amount inclusive.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
At the same time, the remaining unpaid amount of debt is determined as the difference between the amount of debt determined in the decision to grant a deferral (installment plan), increased by the amount of interest calculated in accordance with the decision on deferment (installment plan) for the period of the deferment (installment plan), and the amounts actually paid and percentages.
A notice of cancellation of a decision on deferment or installment plan shall be sent by the authorized body that made this decision to the taxpayer or the payer of the fee by registered mail within five days from the date of the decision. Notice of cancellation of the decision on deferral or installment plan is considered received after six days from the date of sending a registered letter.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
A copy of such a decision shall be sent to the tax authority at the place of registration of these persons within the same time frame.
The decision of the authorized body on the early termination of the deferment, installment plan may be appealed by the taxpayer or the payer of the fee to the court in the manner prescribed by the legislation of the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
An investment tax credit agreement may be prematurely terminated by agreement of the parties or by a court decision.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
If, during the term of the agreement on investment tax credit, the organization that concluded it violates the conditions provided for by the agreement for the sale or transfer to possession, use or disposal of equipment or other property, the acquisition of which was the basis for granting an investment tax credit, this organization within one month from the date termination of the investment tax credit agreement, is obliged to pay all previously unpaid tax amounts in accordance with the agreement, as well as the relevant penalties and interest on unpaid tax amounts accrued for each calendar day of the investment tax credit agreement, based on the refinancing rate of the Central Bank of the Russian Federation that was in force for the period from the conclusion to the termination of the said contract.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
If an organization that has received an investment tax credit on the grounds specified in subparagraph 3 of paragraph 1 of Article 67 of this Code violates its obligations, in connection with the fulfillment of which an investment tax credit was received within the period established by the agreement, then no later than three months from the date of termination of the agreement, it is obliged to pay the entire amount of unpaid tax and interest on this amount, which are accrued for each calendar day of the validity of the agreement based on a rate equal to the refinancing rate of the Central Bank of the Russian Federation. 2006 N 137-FZ)

Chapter 10. Demand for payment of taxes and fees

Article 69

A claim for the payment of tax is a written notification of the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.
(Clause 1 as amended by Federal Law No. 137-FZ of July 27, 2006)
The demand for tax payment is sent to the taxpayer if he has a arrears.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The demand for tax payment is sent to the taxpayer, regardless of whether he is held liable for violation of the legislation on taxes and fees.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The demand for payment of tax must contain information on the amount of tax debt, the amount of penalties accrued at the time of sending the demand, the deadline for paying the tax established by the legislation on taxes and fees, the deadline for fulfilling the demand, as well as measures to collect tax and ensure the fulfillment of the obligation to pay tax which are applied in case of non-compliance with the requirement by the taxpayer.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
In all cases, the request must contain detailed data on the grounds for levying the tax, as well as a reference to the provisions of the legislation on taxes and fees, which establish the obligation of the taxpayer to pay the tax.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
The demand for tax payment must be fulfilled within 10 calendar days from the date of receipt of the said demand, unless a longer period of time for tax payment is specified in this demand.
(paragraph introduced by Federal Law No. 137-FZ of July 27, 2006)
The demand for tax payment is sent to the taxpayer by the tax authority in which the taxpayer is registered. The form of the claim is approved by the federal executive body authorized to exercise control and supervision in the area of taxes and fees.
(as amended by Federal Laws No. 154-FZ of 09.07.1999, No. 58-FZ of 29.06.2004, No. 95-FZ of 29.07.2004, No. 137-FZ of 27.07.2006)
The demand for payment of tax may be transferred to the head (legal or authorized representative) of the organization or an individual (his legal or authorized representative) in person against a receipt or in any other way confirming the fact and date of receipt of this request.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If it is not possible to deliver a claim for the payment of tax by the indicated methods, it shall be sent by registered mail and shall be deemed received upon the expiration of six days from the date of sending the registered letter.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
Lost strength. - The Customs Code of the Russian Federation of May 28, 2003 N 61-FZ.
The rules provided for by this article shall also apply to claims for the payment of fees, penalties, fines and apply to claims sent to fee payers and tax agents.
(Clause 8 as amended by Federal Law No. 137-FZ of July 27, 2006)
Lost force on January 1, 2007. - Federal Law of July 27, 2006 N 137-FZ.

Article 70
(as amended by Federal Law No. 137-FZ of July 27, 2006)

The demand for tax payment must be sent to the taxpayer no later than three months from the date of detection of arrears, unless otherwise provided by paragraph 2 of this article.
When arrears are revealed, the tax authority draws up a document in the form approved by the federal executive body authorized to control and supervise taxes and fees.
The demand for payment of tax based on the results of a tax audit must be sent to the taxpayer within 10 days from the date of entry into force of the relevant decision.
The rules established by this article shall also apply to the deadlines for submitting a request for the payment of a fee, as well as penalties and fines.
The rules established by this article shall also apply to the deadlines for sending a claim for the transfer of tax sent to a tax agent.

Article 71. Consequences of changing the obligation to pay taxes and fees
(as amended by Federal Law No. 137-FZ of July 27, 2006)

If the duty of a taxpayer, tax agent or payer of fees to pay a tax or fee has changed after a request for payment of a tax, fee, penalties and fines has been sent, the tax authority is obliged to send a revised request to the said persons.

Chapter 11

Article 72

The fulfillment of the obligation to pay taxes and fees can be ensured in the following ways: pledge of property, surety, penalties, suspension of operations on bank accounts and seizure of the property of the taxpayer.
Methods for ensuring the fulfillment of the obligation to pay taxes or fees, the procedure and conditions for their application are established by this Chapter.
The paragraph is invalid. - The Customs Code of the Russian Federation of May 28, 2003 N 61-FZ.
Lost force on January 1, 2007. - Federal Law of July 27, 2006 N 137-FZ.

Article 73. Pledge of property

In the event of a change in the terms for the fulfillment of obligations to pay taxes and fees, the obligation to pay taxes and fees may be secured by a pledge.
Pledge of property is formalized by an agreement between the tax authority and the mortgagor. The pledger can be either the taxpayer himself or the payer of the fee, or a third party.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
If the taxpayer or the payer of the fee fails to fulfill the obligation to pay the amounts of tax or fee due and the corresponding penalties, the tax authority shall fulfill this obligation at the expense of the value of the pledged property in the manner established by the civil legislation of the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The subject of a pledge may be property in respect of which a pledge may be established under the civil legislation of the Russian Federation, unless otherwise provided by this article.
The subject of pledge under an agreement between the tax authority and the pledgor cannot be the subject of pledge under another agreement.
When pledged, the property may remain with the pledgor or be transferred at the expense of the pledgor to the tax authority (pledgee) with the obligation to ensure the safety of the pledged property on the latter.
Making any transactions in respect of the pledged property, including transactions made in order to repay the amounts of debt, can be carried out only upon agreement with the pledgee.
Legal relations arising from the establishment of a pledge as a way to ensure the fulfillment of obligations to pay taxes and fees are subject to the provisions of civil law, unless otherwise provided by the legislation on taxes and fees.

Article 74. Guarantee

In the event of a change in the deadlines for the fulfillment of obligations to pay taxes and in other cases provided for by this Code, the obligation to pay taxes may be secured by a surety.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
By virtue of a suretyship, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes, if the latter does not pay the due amounts of tax and relevant penalties within the prescribed period.
The surety is drawn up in accordance with the civil legislation of the Russian Federation by an agreement between the tax authority and the surety.
If the taxpayer fails to fulfill the obligation to pay tax secured by a surety, the surety and the taxpayer shall bear joint and several liability. Enforced collection of tax and due penalties from the guarantor is carried out by the tax authority in a judicial proceeding.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
Upon fulfillment by the guarantor of the obligations assumed in accordance with the agreement, the right to demand from the taxpayer the amounts paid by him, as well as interest on these amounts and compensation for losses incurred in connection with the fulfillment of the taxpayer's obligation, passes to him.
(as amended by Federal Law No. 137-FZ of November 4, 2005)
A guarantor may be a legal or natural person. Several guarantors may simultaneously participate in one obligation to pay tax.
The provisions of the civil legislation of the Russian Federation shall apply to legal relations arising from the establishment of a guarantee as a measure to ensure the fulfillment of the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The rules of this article also apply to suretyship when paying fees.

Article 75

Penalty is recognized as the amount of money established by this article, which the taxpayer must pay in the event of payment of the due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, at a later date than those established by the legislation on taxes and fees. terms.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006)
The amount of the relevant penalties shall be paid in addition to the amounts of the tax or fee due and regardless of the application of other measures to ensure the fulfillment of the obligation to pay the tax or fee, as well as measures of liability for violation of the legislation on taxes and fees.
Penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the day of payment of the tax or fee established by the legislation on taxes and fees.
Penalties are not charged on the amount of arrears that the taxpayer could not pay off due to the fact that, by decision of the tax authority or court, the taxpayer's operations in the bank were suspended or the property of the taxpayer was seized. In this case, penalties are not charged for the entire period of the specified circumstances. Submission of an application for a deferment (installment plan) or an investment tax credit does not suspend the accrual of interest on the amount of tax payable.
(the paragraph was introduced by Federal Law No. 154-FZ of July 9, 1999, as amended by Federal Law No. 137-FZ of July 27, 2006)
The penalty for each day of delay is determined as a percentage of the unpaid tax or fee.
The penalty interest rate is assumed to be one three hundredth of the current refinancing rate of the Central Bank of the Russian Federation.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The paragraph is excluded. - Federal Law of 09.07.1999 N 154-FZ.
Penalties are paid simultaneously with the payment of taxes and fees or after payment of such amounts in full.
Penalties may be collected forcibly at the expense of the taxpayer's funds in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by Articles 46-48 of this Code.
Enforced collection of fines from organizations and individual entrepreneurs is carried out in the manner prescribed by Articles 46 and 47 of this Code, and from individuals who are not individual entrepreneurs - in the manner prescribed by Article 48 of this Code.
(as amended by Federal Law No. 137-FZ of November 4, 2005)
Enforced collection of fines from organizations and individual entrepreneurs in the cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code is carried out in a judicial proceeding.
(paragraph introduced by Federal Law No. 137-FZ of July 27, 2006)
The rules provided for by this article also apply to payers of fees and tax agents.
(Clause 7 was introduced by Federal Law No. 137-FZ of July 27, 2006)
Penalties are not charged on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his fulfillment of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons financial, tax or other authorized body of state power (an authorized official of this body) within its competence (the indicated circumstances are established if there is an appropriate document of this body, in the sense and content relating to the tax (reporting) periods for which the arrears were formed, regardless of date of publication of such document).
The provision provided for by this paragraph shall not apply if the specified written explanations are based on incomplete or inaccurate information.
(Clause 8 was introduced by Federal Law No. 137-FZ of July 27, 2006)

Article 76. Suspension of operations on bank accounts of organizations and individual entrepreneurs
(as amended by Federal Law No. 137-FZ of July 27, 2006)

Suspension of transactions on bank accounts is used to ensure the execution of a decision on the collection of a tax, due, penalties and (or) fines, unless otherwise provided by paragraph 3 of this article.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
Suspension of operations on the account means the termination by the bank of all debit operations on this account, unless otherwise provided by paragraph 2 of this article.
Suspension of transactions on the account does not apply to payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees, as well as to operations to write off funds to pay taxes (advance payments), fees, insurance premiums, relevant penalties and fines and their transfer to the budget system of the Russian Federation.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The decision to suspend the operations of a taxpaying organization on its bank accounts is made by the head (deputy head) of the tax authority that sent the demand for payment of tax, penalties or fines in the event that the taxpaying organization fails to comply with this demand.
At the same time, the decision to suspend the operations of the taxpaying organization on its bank accounts may be made not earlier than the decision to collect the tax is made.
Suspension of operations on accounts of a taxpaying organization with a bank in the case provided for by this paragraph means the termination by the bank of debit transactions on this account within the amount specified in the decision to suspend operations of a taxpaying organization on accounts with a bank, unless otherwise provided by paragraph three of paragraph 1 of this article.
Suspension of operations of a taxpaying organization on its currency account in the bank in the case provided for by this paragraph, means the termination by the bank of debit transactions on this account within the amount in foreign currency equivalent to the amount in rubles specified in the decision to suspend operations of the taxpaying organization on bank accounts, at the rate of the Central Bank of the Russian Federation, established on the date of commencement of the suspension of operations on the currency account of the specified taxpayer.
(paragraph introduced by Federal Law No. 224-FZ of November 26, 2008)
The decision to suspend operations of a taxpaying organization on its bank accounts may also be taken by the head (deputy head) of the tax authority if this taxpaying organization fails to submit a tax declaration to the tax authority within 10 days after the expiration of the deadline for submitting such a declaration.
In this case, the suspension of transactions on accounts is canceled by the decision of the tax authority no later than one day following the day the taxpayer submits the tax return.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The decision to suspend the operations of a taxpaying organization on its bank accounts is transmitted by the tax authority to the bank on paper or in in electronic format.
The decision to cancel the suspension of operations on the accounts of a taxpaying organization shall be handed over by an official of the tax authority to the representative of the bank at the location of this bank against receipt or sent to the bank in electronic form or in another way indicating the date of its receipt by the bank, no later than the day following the day of adoption such a decision.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The procedure for sending to the bank a decision of a tax authority to suspend operations on the accounts of a taxpaying organization with a bank or a decision to cancel the suspension of operations on accounts of a taxpaying organization with a bank in electronic form is established by the Central Bank of the Russian Federation in agreement with the federal executive body authorized to control and supervision in the field of taxes and fees.
The form and procedure for sending to the bank the decision of the tax authority on the suspension of operations on the accounts of the taxpaying organization in the bank and the decision to cancel the suspension of operations on the accounts of the taxpaying organization in the bank on paper are established by the federal executive body authorized for control and supervision in the field of taxes and fees.
A copy of the decision to suspend operations on the bank accounts of the taxpaying organization or the decision to cancel the suspension of operations on the accounts of the taxpaying organization in the bank shall be transferred to the taxpaying organization against receipt or in any other way indicating the date of receipt by the taxpaying organization of a copy of the relevant decision, no later than day following the date of such decision.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The bank is obliged to inform the tax authority about the cash balances of the taxpaying organization on the bank accounts, operations on which are suspended, no later than the day after the day of receipt of the decision of this tax authority on the suspension of operations on the accounts of the taxpaying organization in the bank.
The decision of a tax authority to suspend operations on bank accounts of a taxpaying organization is subject to unconditional execution by the bank.
Suspension of operations of a taxpaying organization on its bank accounts shall be effective from the moment the bank receives a decision of a tax authority to suspend such operations and until the bank receives a decision of a tax authority to cancel the suspension of operations on accounts of a taxpaying organization in a bank.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
The date and time of receipt by the bank of the decision of the tax authority on the suspension of operations on the accounts of the taxpaying organization with the bank are indicated in the notice of delivery or in the receipt of receipt of such a decision. When a decision is sent to the bank to suspend operations on the accounts of a taxpaying organization with the bank in electronic form, the date and time of its receipt by the bank are determined in the manner established by the Central Bank of the Russian Federation in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.
Suspension of operations on accounts of a taxpaying organization with a bank is canceled by a decision of the tax authority not later than one day following the day the tax authority receives documents (copies thereof) confirming the fact of collection of tax, penalties, fines.
(as amended by Federal Law No. 224-FZ of November 26, 2008)
If the total amount of funds of a taxpaying organization on accounts, operations on which are suspended on the basis of a decision of a tax authority, exceeds the amount specified in this decision, this taxpayer has the right to file an application with the tax authority to cancel the suspension of operations on its bank accounts indicating the accounts on which there are sufficient funds to enforce the decision to collect the tax.
The tax authority is obliged, within two days from the date of receipt of the taxpayer's application specified in paragraph one of this clause, to decide on the cancellation of the suspension of operations on the accounts of the taxpayer-organization in terms of exceeding the amount of funds specified in the decision of the tax authority to suspend operations on the bank accounts of the taxpayer-organization .
If the taxpayer does not attach documents confirming the availability of funds on the accounts indicated in this application to the said application, the tax authority has the right, before making a decision to cancel the suspension of operations on accounts, within the day following the day of receipt of such an application by the taxpayer, to send to the bank in which the accounts indicated by the taxpayer are opened, a request for the balance of funds on these accounts.
After receiving from the bank information on the availability of funds on the taxpayer's bank accounts in an amount sufficient to enforce the decision on collection, the tax authority is obliged within two days to decide on the cancellation of the suspension of operations on the accounts of the taxpayer-organization in terms of exceeding the amount of funds specified in the decision of the tax authority to suspend operations on bank accounts of the taxpayer-organization.
9.1. The effect of the decision to suspend operations on the bank accounts of the taxpaying organization shall be suspended (the decision is canceled) in the cases provided for by this Article and federal laws.
(Clause 9.1 was introduced by Federal Law No. 224-FZ of November 26, 2008)
The Bank is not liable for losses incurred by the taxpaying organization as a result of the suspension of its operations in the bank by decision of the tax authority.
The rules established by this article shall also apply to the suspension of operations on bank accounts of a tax agent - organization and fee payer - organization, on bank accounts of individual entrepreneurs - taxpayers, tax agents, payers of fees, as well as on bank accounts of notaries involved in private practice (lawyers who have established law offices), - taxpayers, tax agents.
If there is a decision to suspend operations on the organization's accounts, the bank is not entitled to open new accounts for this organization.

Article 77. Arrest of property

Seizure of property as a way to ensure the execution of a decision on the collection of taxes, penalties and fines is the action of a tax or customs authority with the sanction of a prosecutor to restrict the property rights of a taxpaying organization in relation to its property.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
Seizure of property is carried out in the event that the taxpayer-organization fails to fulfill its obligation to pay taxes, penalties and fines within the established time limits and if the tax or customs authorities have sufficient grounds to believe that the specified person will take measures to hide or hide his property.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
The seizure of property may be total or partial.
A complete attachment of property is such a restriction of the rights of a taxpaying organization in relation to its property, in which he is not entitled to dispose of the arrested property, and the possession and use of this property is carried out with the permission and under the control of the tax or customs authority.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
A partial arrest is such a restriction of the rights of a taxpaying organization in relation to its property, in which the possession, use and disposal of this property is carried out with the permission and under the control of the tax or customs authority.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Seizure may be applied only to ensure the collection of tax, penalties and fines at the expense of the property of the taxpayer-organization in accordance with Article 47 of this Code.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
Seizure may be imposed on all property of the taxpayer-organization.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Only property that is necessary and sufficient for the fulfillment of the obligation to pay taxes, penalties and fines is subject to arrest.
(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 137-FZ of July 27, 2006)
The decision to seize the property of a taxpaying organization is made by the head (his deputy) of the tax or customs authority in the form of an appropriate resolution.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The arrest of the property of a taxpayer-organization is carried out with the participation of attesting witnesses. The body that seizes property is not entitled to refuse the taxpayer-organization (its legal and (or) authorized representative) to be present at the seizure of property.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Persons participating in the seizure of property as witnesses, specialists, as well as the taxpayer-organization (its representative) are explained their rights and obligations.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
Seizure of property at night is not allowed, except in cases of urgency.
Before the seizure of property, the officials making the arrest are obliged to present to the taxpaying organization (its representative) the decision to seize, the prosecutor's sanction and documents certifying their authority.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
When making an arrest, a protocol on the arrest of property is drawn up. In this protocol or in the inventory attached to it, the property subject to arrest is listed and described, with an exact indication of the name, quantity and individual characteristics of the items, and, if possible, their value.
All items subject to arrest are presented to witnesses and to the taxpayer-organization (its representative).
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The head (his deputy) of the tax or customs authority who issued the decision to seize the property determines the place where the property to be seized should be located.
Alienation (with the exception of that carried out under the control or with the permission of the tax or customs authority that applied the arrest), embezzlement or concealment of the property subject to arrest are not allowed. non-compliance established order possession, use and disposal of property, which is seized, is the basis for bringing the perpetrators to responsibility, provided for in Article 125 of this Code and (or) other federal laws.
(As amended by Federal Law No. 154-FZ of July 9, 1999)
The decision to seize property is canceled by an authorized official of the tax or customs authority upon termination of the obligation to pay taxes, penalties and fines.
(as amended by Federal Law No. 137-FZ of July 27, 2006)
The decision to seize property is valid from the moment of seizure until the cancellation of this decision by an authorized official of the body. tax service or the customs authority that issued such a decision, or until the said decision is canceled by a higher tax or customs authority or court.
The rules of this article shall also apply to the seizure of property of a tax agent - an organization and a fee payer - an organization.
(As amended by Federal Law No. 154-FZ of July 9, 1999)

Chapter 12. Offset and return of overpaid or overcharged amounts

Article 78

(as amended by Federal Law No. 137-FZ of July 27, 2006)

The amount of overpaid tax is subject to offset against the taxpayer's forthcoming payments on this or other taxes, repayment of arrears on other taxes, debts on penalties and fines for tax offenses or refund to the taxpayer in the manner prescribed by this article.
The offset of the amounts of overpaid federal taxes and fees, regional and local taxes is made for the relevant types of taxes and fees, as well as for penalties accrued on the relevant taxes and fees.
The offset or refund of the amount of overpaid tax shall be made by the tax authority at the place of registration of the taxpayer, unless otherwise provided by this Code, without charging interest on this amount, unless otherwise established by this article.
The tax authority is obliged to inform the taxpayer of each fact of excessive payment of tax and the amount of overpaid tax that has become known to the tax authority within 10 days from the date of discovery of such a fact.
In the event that facts are discovered that indicate a possible excessive payment of tax, at the proposal of the tax authority or the taxpayer, a joint reconciliation of calculations for taxes, fees, penalties and fines may be carried out. The results of such reconciliation are documented in an act signed by the tax authority and the taxpayer.
The form of the act of joint reconciliation of calculations for taxes, fees, penalties and fines is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The offset of the amount of overpaid tax against the taxpayer's forthcoming payments for this or other taxes is carried out on the basis of a written application of the taxpayer by decision of the tax authority.
The decision to offset the amount of overpaid tax against the taxpayer's forthcoming payments shall be made by the tax authority within 10 days from the date of receipt of the taxpayer's application or from the date of signing by the tax authority and this taxpayer of the act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out.
The offset of the amount of overpaid tax against the payment of arrears on other taxes, arrears in penalties and (or) fines payable or recoverable in the cases provided for by this Code shall be carried out by the tax authorities independently.
In the case provided for by this paragraph, the decision to set off the amount of overpaid tax shall be made by the tax authority within 10 days from the day it discovers the fact of excessive payment of tax or from the day the tax authority and the taxpayer sign the act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out, or from the date of entry into force of the decision of the court.
The provision provided for by this paragraph does not prevent the taxpayer from submitting to the tax authority a written application for offsetting the amount of overpaid tax against arrears (debt on penalties, fines). In this case, the decision of the tax authority to offset the amount of overpaid tax against the arrears and arrears on penalties and fines shall be made within 10 days from the date of receipt of the said application of the taxpayer or from the date of signing by the tax authority and this taxpayer of the act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out.
The amount of overpaid tax is subject to refund at the written request of the taxpayer within one month from the date of receipt by the tax authority of such an application.
The refund to the taxpayer of the amount of overpaid tax if he has a arrears on other taxes of the corresponding type or debts on the relevant penalties, as well as fines to be collected in the cases provided for by this Code, is made only after the amount of the overpaid tax is offset against the arrears (debts) .
An application for a credit or refund of the amount of overpaid tax may be filed within three years from the date of payment of the specified amount.
The decision to refund the amount of overpaid tax is made by the tax authority within 10 days from the date of receipt of the taxpayer's application for the return of the amount of overpaid tax or from the date of signing by the tax authority and this taxpayer of the act of joint reconciliation of taxes paid by him, if such a joint reconciliation was carried out.
Before the expiration of the period established by paragraph one of this clause, an instruction to refund the amount of overpaid tax, issued on the basis of a decision of the tax authority to refund this amount of tax, is subject to direction by the tax authority to the territorial body of the Federal Treasury for the refund to the taxpayer in accordance with the budget legislation of the Russian Federation .
The tax authority is obliged to inform the taxpayer in writing of the decision taken to set off (refund) the amounts of overpaid tax or the decision to refuse to set off (refund) within five days from the date of the relevant decision.
If the refund of the amount of overpaid tax is carried out in violation of the time limit established by paragraph 6 of this article, the tax authority shall accrue interest on the amount of overpaid tax that is not returned within the established period, payable to the taxpayer, for each calendar day of violation of the return period.
The interest rate is taken equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect on the days of violation of the repayment period.
The territorial body of the Federal Treasury that has refunded the amount of overpaid tax shall notify the tax authority of the date of the refund and the amount of money returned to the taxpayer.
If the interest provided for by Clause 10 of this article has not been paid to the taxpayer in full, the tax authority shall decide to return the remaining amount of interest calculated on the basis of the date of actual return to the taxpayer of the amounts of overpaid tax within three days from the date of receipt of the notification from the territorial authority of the Federal Treasury on the date of return and the amount of money returned to the taxpayer.
The offset or refund of the amount of overpaid tax and the payment of accrued interest are made in the currency of the Russian Federation
The rules established by this article shall also apply to the offset or refund of overpaid advance payments, fees, penalties and fines and apply to tax agents and payers of fees.
The provisions of this article in relation to the return or offset of overpaid amounts of state duty shall be applied subject to the specifics established by Chapter 25.3 of this Code.

Article 79
(as amended by Federal Law No. 137-FZ of July 27, 2006)

The amount of excessively collected tax is subject to return to the taxpayer in the manner prescribed by this article.
The refund to the taxpayer of the amount of overcharged tax, if he has an arrears on other taxes of the corresponding type or debts on the relevant penalties, as well as fines subject to collection in the cases provided for by this Code, is made only after this amount is offset against the said arrears (debts) in in accordance with Article 78 of this Code.
The decision to refund the amount of overcharged tax is made by the tax authority within 10 days from the date of receipt of a written application from the taxpayer for the return of the amount of overcharged tax.
Before the expiration of the period established by paragraph one of this clause, an instruction to refund the amount of overcharged tax, issued on the basis of a decision of the tax authority to refund this amount of tax, is subject to direction by the tax authority to the territorial body of the Federal Treasury for the refund to the taxpayer in accordance with the budget legislation of the Russian Federation .
An application for the refund of the amount of excessively collected tax may be submitted by the taxpayer to the tax authority within one month from the day when the taxpayer became aware of the fact of the excessive collection of tax from him, or from the date the court decision came into force.
A statement of claim may be filed with the court within three years from the day when the person learned or should have known about the fact of excessive tax collection.
If the fact of excessive collection of tax is established, the tax authority shall decide on the return of the amount of excessively collected tax, as well as interest accrued in accordance with the procedure provided for in paragraph 5 of this article, interest on this amount.
The tax authority, having established the fact of excessive tax collection, is obliged to inform the taxpayer about it within 10 days from the date of establishing this fact.
The specified message is transmitted to the head of the organization, an individual, their representatives personally against receipt or in another way confirming the fact and date of its receipt.
The amount of the overcharged tax is subject to return with accrued interest within one month from the date of receipt of the taxpayer's written application for the refund of the amount of the overcharged tax.
Interest on the amount of overcharged tax is accrued from the day following the day of collection until the day of the actual refund.
The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation that was in force on those days.
The territorial body of the Federal Treasury that has refunded the amount of overcharged tax and interest accrued on this amount shall notify the tax authority of the date of the refund and the amount of money returned to the taxpayer.
If the interest provided for by Clause 5 of this Article has not been paid to the taxpayer in full, the tax authority shall decide on the return of the remaining amount of interest calculated on the basis of the date of the actual return to the taxpayer of the amounts of the excessively collected tax within three days from the date of receipt of the notification from the territorial authority of the Federal Treasury on the date of return and the amount of money returned to the taxpayer.
Before the expiration of the period established by the first paragraph of this clause, an instruction for the return of the remaining amount of interest, issued on the basis of a decision of the tax authority on the return of this amount, shall be sent by the tax authority to the territorial body of the Federal Treasury for the return.
The refund of the amount of overcharged tax and the payment of accrued interest are made in the currency of the Russian Federation
The rules established by this Article shall also apply to the set-off or refund of amounts of excessively collected advance payments, fees, penalties, fines and apply to tax agents and payers of fees.
The provisions established by this article shall apply to the return or offset of excessively collected amounts of state duty, taking into account the specifics established by Chapter 25.3 of this Code.

Tax Code of the Russian Federation (TC RF)- codified legislative act establishing the system of taxes and fees in the Russian Federation.

Tasks of the Tax Code of the Russian Federation

The Tax Code of the Russian Federation establishes a system of taxes and fees levied to the federal budget, as well as general principles of taxation and fees in the Russian Federation, including:

the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;

Structure of the Tax Code of the Russian Federation

The Tax Code of the Russian Federation consists of two parts: part one (general part), which establishes the general principles of taxation, and part two (special or special part), which establishes the procedure for taxing each of the taxes (fees) established in the country.

Part one of the Tax Code of the Russian Federation

The first part of the tax code of the Russian Federation establishes the general principles of taxation and payment of fees in the Russian Federation, including:

types of taxes and fees levied in the Russian Federation;

the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

the principles of establishing, enacting and terminating previously introduced taxes of the constituent entities of the Russian Federation and local taxes;

rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees;

forms and methods of tax control;

responsibility for committing tax offenses;

the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

Part two of the Tax Code of the Russian Federation

The second part of the Code establishes the principles for calculating and paying each of the taxes and fees established by the Code.

A separate chapter of the second part of the Code is devoted to each tax or special tax regime.

Also, a separate chapter establishes the procedure for calculating and paying the state fee.

In addition, the procedure for calculating and paying fees for the use of objects of the animal world and for the use of objects of aquatic biological resources is also established by a separate chapter of the second part of the Code.

value added tax;

Personal income tax;

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Tax Code (TC RF): details for an accountant
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The Tax Code of the Russian Federation consists of two parts: part one (general part) and part two (special or special part).

Part one of the Tax Code of the Russian Federation came into force on January 1, 1999. This part of the code establishes a system of taxes and fees, as well as general principles of taxation and payment of fees in the Russian Federation, including: types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the principles of establishing, enacting and terminating previously introduced taxes of subjects of the federation and local taxes; rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees; forms and methods of tax control; responsibility for committing tax offenses; the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

Part two of the Tax Code of the Russian Federation came into force on January 1, 2001. This part establishes specific taxes and fees to be levied, as well as a number of special tax regimes. For each tax, part two of the Tax Code of the Russian Federation defines the elements of taxation (object of taxation, tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and deadlines), if necessary, tax benefits and grounds for their use by the taxpayer, tax declaration procedure. For each fee - payers and taxation elements in relation to specific fees. For each special tax regime - the conditions and procedure for its application, a special procedure for determining the elements of taxation, as well as the possibility of exemption from the obligation to pay certain taxes and fees provided for by part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of a special tax regime.

Currently, part of the second Tax Code of the Russian Federation establishes the following federal taxes and fees: VAT, excises, personal income tax (introduced from 01/01/2001), income tax, mineral extraction tax (introduced from 01/01/2002), fees for the use of animal objects peace and for the use of objects of aquatic biological resources (introduced from 01.01.2004), state duty, introductory tax (introduced from 01.01.2005).

Also, the provisions of the code establish regional taxes - transport tax(introduced from 01.01.2013), tax on gambling business, tax on property of organizations (introduced from 01.01.2004), and one local tax - land tax (introduced from 01.01.2005).

Part two of the Tax Code of the Russian Federation provides for the possibility for taxpayers to apply, along with common system taxation of the following special tax regimes: taxation systems for agricultural producers (ESKhN) (introduced from 01/01/2002), simplified tax system, taxation systems in the form of UTII for certain types of activities (introduced from 01/01/2003), taxation systems for the implementation of PSA (introduced from June 2003) and PSN (introduced from 01/01/2013).

Tax Code of the Russian Federation— a codified legislative act establishing the system of taxes and fees in the Russian Federation.

The Tax Code of the Russian Federation consists of two parts. The first part (general part) establishes the general principles of taxation. It was accepted in 1998.

The second part of the Tax Code of the Russian Federation (special or special part), which establishes the procedure for taxing each of the taxes (fees) established in the country. Adopted in 2000.

Taxes are the main item in the revenue side of the state budget - their payment is extremely important for the state. At the same time, taxes are also one of the most problematic issues, since there are taxpayers who deliberately hide from their duties, and there are those who simply do not have sufficient knowledge about the procedure for paying taxes and fees.

However, knowledge of tax legislation is simply necessary for conducting any business activity, since each entrepreneur is obliged to pay certain taxes and is repeatedly tested. The main source of information about tax legislation is the Tax Code of the Russian Federation.

As mentioned above, the Tax Code consists of two parts. The first part of the Tax Code of the Russian Federation, dedicated to general principles taxation, came into force on January 1, 1999. Thus, this section of the code regulates the most common issues, for example, the types of taxes and fees that are levied in the Russian Federation, the rights and obligations of taxpayers and tax inspectors, liability for violations, appealing against decisions of regulatory authorities, and many other important issues.

As we can see, this part of the Tax Code of the Russian Federation will be useful to anyone who would like to protect themselves from arbitrariness or learn better about their rights and obligations.

The second part of the Tax Code of the Russian Federation, which details the specifics of the collection of each of the taxes, came into force on January 1, 2001. Initially, the Tax Code came into force with only four chapters, but since 2001, the Tax Code of the Russian Federation has been supplemented almost every year - new chapters have been introduced that regulate certain areas of taxation.

So, for example, in January 2005, there are chapters that regulate the process of paying water tax, land tax and state duties, since 2002 - such important chapters for entrepreneurial activity as sales tax, corporate income tax, unified agricultural tax, etc.

It should be noted that the code regulates legal relations in almost all areas of economic activity and public life including the special tax regime.

Transport tax, sales tax, corporate property tax and many other taxes and fees - the Tax Code of the Russian Federation describes in detail the features and specifics of paying the most important taxes for public life, regulating and coordinating the taxation process.

The site contains the full text of the Tax Code of the Russian Federation with all the changes for 2011. The transition to any article of the code is carried out in 2 clicks through the menu on the left side of the site.

Tax Code of the Russian Federation part 1

Section I General provisions

Article 1
Article 2. Relations regulated by the legislation on taxes and fees
Article 3. Basic principles of legislation on taxes and fees
Article 4
Article 5
Article 6. Inconsistency of normative legal acts with this Code
Article 6.1. The procedure for calculating the terms established by the legislation on taxes and fees
Article 7. International treaties on taxation issues
Article 8. The concept of tax, collection, insurance premiums
Article 9. Participants of relations regulated by the legislation on taxes and fees
Article 10
Article 11. Institutions, concepts and terms used in this Code
Article 11.1. Concepts and terms used in the taxation of hydrocarbon production
Article 11.2. Personal account of the taxpayer

Article 12. Types of taxes and fees in the Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees
Article 13 federal taxes and fees
Article 14 Regional taxes
Article 15. Local taxes and fees
Article 16. Information about taxes
Article 17. General conditions for establishing taxes and fees
Article 18. Special tax regimes

Article 18.1. Insurance premiums
Article 18.2. General conditions for establishing insurance premiums

Section II. Taxpayers and payers of fees, payers of insurance premiums. tax agents. Representation in tax legal relations

Article 19. Taxpayers, payers of fees, payers of insurance premiums
Article 20. Related persons
Article 21. Rights of taxpayers (payers of fees, payers of insurance premiums)
Article 22. Ensuring and protecting the rights of taxpayers (payers of fees, payers of insurance premiums)
Article 23. Obligations of taxpayers (payers of fees, payers of insurance premiums)
Article 24. Tax agents
Article 24.1. Participation of a taxpayer in an investment partnership agreement
Article 25

Article 25.1. General provisions on the consolidated group of taxpayers
Article 25.2. Conditions for creating a consolidated group of taxpayers
Article 25.3. Agreement on the Creation of a Consolidated Group of Taxpayers
Article 25.4. Amending the agreement on the creation of a consolidated group of taxpayers and extending its validity
Article 25.5. Rights and obligations of the responsible participant and other participants of the consolidated group of taxpayers
Article 25.6. Termination of a Consolidated Group of Taxpayers

Article 25.7. Operator of a new offshore hydrocarbon deposit

Article 25.8. General provisions on regional investment projects
Article 25.9. Taxpayers - participants of regional investment projects
Article 25.10. Register of participants in regional investment projects
Article 25.11. The procedure for including an organization in the register
Article 25.12. Making changes to the information contained in the register and termination of the status of a participant in a regional investment project
Article 25.12-1. Application and termination of the application of tax incentives by participants in regional investment projects that do not require inclusion in the register

Article 25.13. Controlled foreign companies and controlling persons
Article 25.13-1. Exemption from taxation of profits of a controlled foreign company
Article 25.14. Notice of Participation in Foreign Entities and Notice of Controlled Foreign Companies. The procedure for recognizing taxpayers as controlling persons
Article 25.15. The procedure for accounting for the profit of a controlled foreign company for tax purposes

Article 26. Right to representation in relations regulated by the legislation on taxes and fees
Article 27. Legal representative of the taxpayer
Article 28. Actions (inaction) of legal representatives of the organization
Article 29. Authorized representative of the taxpayer

Section III. Tax authorities. Customs. financial authorities. Internal affairs bodies. Investigative authorities. Responsibility of tax authorities, customs authorities, internal affairs authorities, investigative authorities, their officials

Article 30. Tax authorities in the Russian Federation
Article 31. Rights of tax authorities
Article 32. Obligations of tax authorities
Article 33. Obligations of officials of tax authorities
Article 34
Article 34.1. Has expired
Article 34.2. Powers of financial authorities in the field of taxes, fees, insurance premiums
Article 35. Responsibility of tax authorities, customs authorities, as well as their officials

Article 36
Article 37

Section IV. General rules fulfillment of the obligation to pay taxes, fees, insurance premiums

Article 38. Object of taxation
Article 39. Sale of goods, works or services
Article 40. Principles for determining the price of goods, works or services for the purposes of taxation
Article 41. Principles for determining income
Article 42. Income from sources in the Russian Federation and from sources outside the Russian Federation
Article 43. Dividends and interest

Article 44
Article 45
Article 46 his electronic money account
Article 47
Article 48
Article 49
Article 50
Article 51
Article 52
Article 53. Tax base and tax rate, fees
Article 54. General issues of calculating the tax base
Article 54.1. Limits on exercising the rights to calculate the tax base and (or) the amount of tax, fee, insurance premiums
Article 55. Tax period
Article 56. Establishment and use of benefits for taxes and fees
Article 57. Terms for payment of taxes, fees, insurance premiums
Article 58. Procedure for paying taxes, fees, insurance premiums
Article 59
Article 60

Article 61
Article 62
Article 63
Article 64
Article 64.1. Has expired
Article 65
Article 66. Investment tax credit
Article 67. Procedure and conditions for granting an investment tax credit
Article 68

Article 69
Article 70
Article 71

Article 72
Article 73. Pledge of property
Article 74. Guarantee
Article 74.1. bank guarantee
Article 75
Article 76
Article 77. Arrest of property

Article 78
Article 79

Section V. Tax Declaration and Tax Control

Article 80. Tax declaration, calculations
Article 81

Article 82. General provisions on tax control
Article 83. Registration of organizations and individuals
Article 84 An identification number taxpayer
Article 85
Article 85.1. Obligations of bodies that open and maintain personal accounts in accordance with the budgetary legislation of the Russian Federation, related to accounting for taxpayers
Article 86. Obligations of banks related to the implementation of tax control
Article 86.1, Article 86.2, Article 86.3. Lost their power
Article 87. Tax audits
Article 87.1. Has expired
Article 88
Article 89. Field tax audit
Article 89.1. Features of conducting an on-site tax audit of a consolidated group of taxpayers
Article 89.2. Features of conducting an on-site tax audit of a taxpayer - a participant in a regional investment project
Article 90. Participation of a witness
Article 91
Article 92. Inspection
Article 93
Article 93.1. Request for documents (information) about the taxpayer, payer of fees, payer of insurance premiums and tax agent or information about specific transactions
Article 94. Seizure of documents and objects
Article 95. Expertise
Article 96
Article 97. Participation of an interpreter
Article 98. Participation of attesting witnesses
Article 99
Article 100. Registration of the results of a tax audit
Article 100.1. The procedure for considering cases of tax offenses
Article 101
Article 101.1. Has expired
Article 101.2. Entry into force of the decision of the tax authority to hold liable for the commission of a tax offense and the decision to refuse to hold liable for the commission of a tax offense when appealed on appeal
Article 101.3. Enforcement of a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense
Article 101.4. Proceedings on the case of tax offenses provided for by this Code
Article 102. Tax secrecy
Article 103
Article 103.1. Has expired
Article 104. Application for collection of a tax sanction
Article 105

Section V.1. Related parties and international groups of companies. General provisions on prices and taxation. Tax control in connection with transactions between related parties. Pricing agreement. Documentation on international groups of companies

Article 105.1. Related persons
Article 105.2. The procedure for determining the share of participation of a person in an organization

Article 105.3. General provisions on taxation in transactions between related parties
Article 105.4. Peculiarities of recognizing prices as market prices for tax purposes when applying regulated prices
Article 105.5. Comparability of commercial and (or) financial terms of transactions and functional analysis
Article 105.6. Information used when comparing the terms of transactions between related parties with the terms of transactions between persons who are not related

Article 105.7. General Provisions on the Methods Used in Determining for Taxation Purposes Income (Profit, Proceeds) in Transactions Where Parties Are Related Persons
Article 105.8. Financial indicators and profitability range
Article 105.9. Comparable market price method
Article 105.10. Resale price method
Article 105.11. Cost method
Article 105.12. Comparable profitability method
Article 105.13. Profit distribution method

Article 105.14. Controlled transactions
Article 105.15. Preparation and submission of documentation for the purposes of tax control
Article 105.16. Notice of controlled transactions

Article 105.16-1. General provisions on documentation for international groups of companies
Article 105.16-2. Submission of notices of participation in an international group of companies
Article 105.16-3. General provisions for the presentation of country data
Article 105.16-4. Global documentation
Article 105.16-5. National documentation
Article 105.16-6. Country Report

Article 105.17. Verification by the federal executive body authorized for control and supervision in the field of taxes and fees, the completeness of the calculation and payment of taxes in connection with transactions between related parties
Article 105.18. Symmetrical Adjustments

Article 105.19. General Provisions on Pricing Agreement for Tax Purposes
Article 105.20. Parties to the pricing agreement
Article 105.21. Duration of the pricing agreement
Article 105.22. The procedure for concluding a pricing agreement
Article 105.23. Checking the execution of the pricing agreement
Article 105.24. Procedure for terminating a pricing agreement
Article 105.25. Stability of the terms of the pricing agreement

Section V.2. Tax control in the form of tax monitoring

Article 105.26. General provisions on tax monitoring
Article 105.27. The procedure for submitting an application for conducting tax monitoring, making a decision to conduct (refuse to conduct) tax monitoring
Article 105.28. Procedure for early termination of tax monitoring

Article 105.29. The procedure for conducting tax monitoring
Article 105.30. Motivated opinion of the tax authority
Article 105.31. mutual agreement procedure

Section VI. Tax offenses and responsibility for doing so

Article 106. The concept of a tax offense
Article 107. Persons subject to liability for committing tax offenses
Article 108. General conditions for bringing to responsibility for committing a tax offense
Article 109
Article 110. Forms of guilt when committing a tax offense
Article 111
Article 112
Article 113
Article 114. Tax sanctions
Article 115

Article 116. Violation of the procedure for registration with a tax authority
Article 117 - Lost power
Article 118
Article 119
Article 119.1. Violation of the established method of submitting a tax return (calculation)
Article 119.2. Submission to the tax authority by the managing partner responsible for maintaining tax records of the calculation of the financial result of the investment partnership, containing false information
Article 120
Article 121
Article 122
Article 122.1. Report by a member of a consolidated group of taxpayers to the responsible member of this group of false data (non-disclosure of data), which led to non-payment or incomplete payment of corporate income tax by the responsible participant
Article 123
Article 124
Article 125 provisional measures in the form of a pledge
Article 126
Article 126.1. Submission by a tax agent to a tax authority of documents containing false information
Article 127. Excluded
Section 128. Liability of a Witness
Article 129
Article 129.1. Illegal failure to report information to the tax authority
Article 129.2. Violation of the procedure for registration of gambling business objects
Article 129.3. Non-payment or incomplete payment of tax amounts as a result of the application for tax purposes in controlled transactions of commercial and (or) financial conditions that are not comparable to commercial and (or) financial terms transactions between persons who are not related
Article 129.4. Unlawful failure to submit a notice of controlled transactions, submission of false information in a notice of controlled transactions
Article 129.5. Non-payment or incomplete payment of tax amounts as a result of non-inclusion in the tax base of a share of profits of a controlled foreign company
Article 129.6. Wrongful failure to submit a notification on controlled foreign companies, notification of participation in foreign organizations, submission of false information in a notification on controlled foreign companies, notification of participation in foreign organizations
Article 129.7. Non-direction (non-inclusion) by the financial market organization of financial information about the clients of the financial market organization, beneficiaries and (or) persons controlling them
Article 129.8. Violation by a financial market organization of the procedure for establishing the tax residency of clients of financial market organizations, beneficiaries and persons directly or indirectly controlling them
Article 129.9. Failure to submit a notice of participation in an international group of companies, submission of a notice of participation in an international group of companies containing false information
Article 129.10. Failure to submit a country report, submission of a country report containing false information
Article 129.11. Failure to submit documentation for an international group of companies

Article 130
Article 131. Payment of amounts due to witnesses, translators, specialists, experts and witnesses

Article 132. Violation by the bank of the procedure for opening an account
Article 133
Article 134
Article 135
Article 135.1. Non-submission by the bank of certificates (statements) on transactions and accounts (investment partnership account) to the tax authority
Article 135.2. Violation by the bank of obligations related to electronic money
Article 136. Procedure for collecting fines and penalties from banks

Section VII. Appeal against acts of tax authorities and actions or inaction of their officials

Article 137. Right to appeal
Article 138. Appeal procedure
Article 139. Procedure and terms for filing a complaint
Article 139.1. Procedure and terms for filing an appeal
Article 139.2. Form and content of the complaint (appeal)
Article 139.3. Leaving a complaint (appeal) without consideration

Article 140. Consideration of a complaint (appeal)
Article 141
Article 142. Consideration of complaints filed with the court

Section VII.1. Implementation of international treaties of the Russian Federation on taxation and mutual administrative assistance in tax matters

Article 142.1. Concepts and terms used in the automatic exchange of financial information with foreign states (territories)
Article 142.2. Obligations of the organization of the financial market to provide information to the federal executive body authorized for control and supervision in the field of taxes and fees in connection with the automatic exchange of financial information
Article 142.3. Powers of the federal executive body authorized to control and supervise taxes and fees in connection with the automatic exchange of financial information
Article 142.4. Obligations and rights of financial market organizations and their clients in connection with the automatic exchange of financial information

Article 142.5. Powers of the federal executive body authorized to control and supervise taxes and fees in the process of automatic exchange of country reports
Article 142.6. Limitations on the use of information contained in country reports

Tax Code of the Russian Federation part 2

Section VIII. federal taxes

Article 143. Taxpayers
Article 144
Article 145
Article 145.1. Exemption from the performance of duties of a taxpayer by an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results
Article 146. Object of taxation
Article 147. Place of sale of goods
Article 148. Place of sale of works (services)
Article 149. Operations not subject to taxation (exempted from taxation)
Article 150
Article 151
Article 152
Article 153. Tax base
Article 154. Procedure for determining the tax base for the sale of goods (works, services)
Article 155
Article 156
Article 157
Article 158
Article 159
Article 160
Article 161. Features of determining the tax base by tax agents
Article 162
Article 162.1. Features of taxation during the reorganization of organizations
Article 162.2. Features of determining the tax base in the territories of the Republic of Crimea and the federal city of Sevastopol
Article 163. Tax period
Article 164. Tax rates
Article 165
Article 166. Procedure for calculating tax
Article 167. The moment of determining the tax base
Article 168. The amount of tax presented by the seller to the buyer
Article 169. Invoice
Article 169.1. Compensation of the amount of tax to individuals - citizens of foreign states when exporting goods outside the customs territory of the Eurasian Economic Union. The procedure and conditions for the implementation of such compensation
Article 170
Article 171. Tax deductions
Article 171.1. Restoration of tax amounts accepted for deduction in respect of acquired or constructed fixed assets
Article 172. Procedure for applying tax deductions
Article 173. The amount of tax payable to the budget
Article 174
Article 174.1. Features of the calculation and payment of tax to the budget when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities), an investment partnership agreement, an agreement on trust management of property or a concession agreement on the territory of the Russian Federation
Article 174.2. Features of the calculation and payment of tax when foreign organizations provide services in electronic form
Article 175
Article 176. Tax refund procedure
Article 176.1. Application procedure for tax refund
Article 177
Article 178

Article 179. Taxpayers
Article 179.1. Has expired
Article 179.2. Certificates of registration of an organization that performs operations with denatured ethyl alcohol
Article 179.3. Certificates of registration of a person performing operations with straight-run gasoline
Article 179.4. Certificate of registration of a person performing operations with benzene, paraxylene or orthoxylene
Article 179.5. Certificate of registration of an organization engaged in operations with middle distillates
Article 179.6. Certificate of registration of the person performing operations for the processing of middle distillates
Article 180
Article 181. Excisable goods
Article 182. Object of taxation
Article 183. Operations not subject to taxation (exempted from taxation)
Article 184
Article 185. Features of taxation when moving excisable goods across the customs border of the Eurasian Economic Union
Article 186
Article 186.1. The procedure for collecting excises on goods of the Eurasian Economic Union subject to labeling with excise stamps imported into the Russian Federation from the territory of a state - a member of the Eurasian Economic Union
Article 187. Determination of the tax base upon sale (transfer) or receipt of excisable goods
Article 187.1. The procedure for determining the estimated cost of tobacco products for which combined tax rates are established
Article 188
Article 189. Increasing the tax base when selling excisable goods
Article 190
Article 191
Article 192. Tax period
Article 193. Tax rates
Article 194
Article 195. Determination of the date of sale (transfer) or receipt of excisable goods
Article 196
Article 197
Article 197.1. Has expired
Article 198. Amount of excise presented by the seller to the buyer
Article 199
Article 200. Tax deductions
Article 201. Procedure for applying tax deductions
Article 202. Amount of excise payable
Article 203
Article 203.1. The procedure for excise refunds for certain categories of taxpayers
Article 204
Article 205
Article 205.1. Peculiarities of establishment, calculation and payment of excise tax on natural gas
Article 206
Article 206.1. Peculiarities of the calculation and payment of excise duty by persons whose information is included in the unified State Register legal entities

Article 207. Taxpayers
Article 208. Income from sources in the Russian Federation and income from sources outside the Russian Federation
Article 209. Object of taxation
Article 210. Tax base
Article 211. Features of determining the tax base when receiving income in kind
Article 212
Article 213. Features of determining the tax base under insurance contracts
Article 213.1. Features of determining the tax base under contracts for non-state pension provision and contracts for compulsory pension insurance concluded with non-state pension funds
Article 214
Article 214.1. Features of determining the tax base, calculating and paying tax on income from operations with securities and operations with derivatives financial instruments
Article 214.2. Features of determining the tax base when receiving income in the form of interest received on deposits of individuals in banks located on the territory of the Russian Federation, as well as in the form of interest (coupon) paid on tradable bonds of Russian organizations denominated in rubles
Article 214.2.1. Features of determining the tax base when receiving income in the form of payment for the use of funds of members of a credit consumer cooperative (shareholders), interest on the use of funds by an agricultural credit consumer cooperative attracted in the form of loans from members of an agricultural credit consumer cooperative or associated members of an agricultural credit consumer cooperative
Article 214.3. Features of determining the tax base for REPO transactions, the object of which are securities
Article 214.4. Features of determining the tax base for securities lending operations
Article 214.5. Features of determining the tax base for income received by participants in an investment partnership
Article 214.6. Peculiarities of calculation and payment of tax in respect of income from government securities, municipal securities, as well as equity securities issued Russian organizations paid to foreign organizations acting in the interests of third parties
Article 214.7. Features of determining the tax base and calculating tax on income in the form of winnings received from participation in gambling and lotteries
Article 214.8. Demand for documents related to the calculation and payment of tax when paying income on government securities, municipal securities, as well as equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties
Article 214.9. Features of determining the tax base, accounting for losses, calculating and paying tax on transactions recorded on an individual investment account
Article 215. Features of determining the income of certain categories of foreign citizens
Article 216. Tax period
Article 217. Income not subject to taxation (exempted from taxation)
Article 217.1. Features of exemption from taxation of income from the sale of real estate objects
Article 218. Standard tax deductions
Article 219. Social tax deductions
Article 219.1. Investment tax deductions
Article 220. Property tax deductions
Article 220.1. Tax deductions for the carry forward of losses from operations with securities and operations with derivative financial instruments
Article 220.2. Tax deductions for the carry forward of losses from participation in an investment partnership
Article 221. Professional tax deductions
Article 222
Article 223. Date of actual receipt of income
Article 224. Tax rates
Article 225. Procedure for calculating tax
Article 226 The procedure and terms for paying tax by tax agents
Article 226.1. Features of the calculation and payment of tax by tax agents when carrying out transactions with securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers
Article 227 Procedure and terms for payment of tax, procedure and terms for payment of advance payments by said persons
Article 227.1. Features of calculating the amount of tax and filing a tax return by certain categories of foreign citizens engaged in labor activities for hire in the Russian Federation. Tax payment procedure
Article 228 Tax payment procedure
Article 229. Tax declaration
Article 230 Enforcement of the provisions of this chapter
Article 231. Procedure for collection and refund of tax
Article 231.1. Features of the refund of tax withheld by a tax agent from certain types of income
Article 232. Elimination of double taxation
Article 233

Articles 234 - 245 repealed

Article 246. Taxpayers
Article 246.1. Exemption from the performance of duties of a taxpayer by an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results
Article 246.2. Organizations recognized as tax residents of the Russian Federation
Article 247. Object of taxation
Article 248 Income classification
Article 249. Income from sales
Article 250. Non-operating income
Article 251. Income not taken into account when determining the tax base
Article 252 Expenses Grouping expenses
Article 253. Expenses related to production and sale
Article 254. Material expenses
Article 255. Labor costs
Article 256. Depreciable property
Article 257. Procedure for determining the value of depreciable property
Article 258. Depreciation groups (subgroups). Features of the inclusion of depreciable property in the composition depreciation groups(subgroups)
Article 259. Methods and procedure for calculating depreciation amounts
Article 259.1. The procedure for calculating depreciation amounts when using the straight-line method of depreciation
Article 259.2. The procedure for calculating depreciation amounts when using the non-linear depreciation method
Article 259.3. Application of increasing (reducing) coefficients to the depreciation rate
Article 260. Costs for the repair of fixed assets
Article 261. Expenses for the development of natural resources
Article 262
Article 263. Expenses for compulsory and voluntary property insurance
Article 264. Other expenses associated with production and (or) sale
Article 264.1. Expenses for acquiring the right to land plots
Article 265
Article 266. Expenses for the formation of reserves for doubtful debts
Article 267
Article 267.1. Provisioning expenses upcoming expenses allocated for purposes ensuring social protection of persons with disabilities
Article 267.2. Expenses for the formation of reserves for future expenses for scientific research and (or) experimental design
Article 267.3. Expenses for the formation of reserves for future expenses of non-profit organizations
Article 267.4. Expenses for the formation of a reserve for future expenses related to the completion of hydrocarbon production activities at a new offshore hydrocarbon field
Article 268
Article 268.1. Features of recognition of income and expenses when acquiring an enterprise as a property complex
Article 269
Article 270. Expenses not taken into account for the purposes of taxation
Article 271. Procedure for recognition of income under the accrual method
Article 272
Article 273. Procedure for determining income and expenses under the cash method
Article 274. Tax base
Article 275
Article 275.1. Features of determining the tax base by taxpayers engaged in activities related to the use of facilities of service industries and farms
Article 275.2. Features of determining the tax base in the implementation of activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon field
Article 276
Article 277
Article 278
Article 278.1. Features of determining the tax base for income received by members of a consolidated group of taxpayers
Article 278.2. Features of determining the tax base for income received by participants in an investment partnership agreement
Article 279
Article 280. Features of determining the tax base for transactions with securities
Article 281
Article 282. Features of determining the tax base for REPO transactions with securities
Article 282.1. Peculiarities of taxation in the course of securities lending transactions
Article 283. Loss carry forward
Article 284. Tax rates
Article 284.1. Features of the application of the 0 percent tax rate by organizations engaged in educational and (or) medical activities
Article 284.2. Features of the application of the 0 percent tax rate to the tax base determined on transactions with shares (stakes in the authorized capital) of Russian organizations
Article 284.2.1. Features of applying the 0 percent tax rate to the tax base determined on transactions with shares, bonds of Russian organizations, investment shares, which are securities of the high-tech (innovative) sector of the economy
Article 284.3. Features of the application of the tax rate to the tax base determined by taxpayers - participants in regional investment projects included in the register of participants in regional investment projects
Article 284.3-1. Features of applying the tax rate to the tax base determined by taxpayers - participants in regional investment projects that do not require inclusion in the register of participants in regional investment projects
Article 284.4. Features of the application of the tax rate to the tax base determined by taxpayers who have received the status of a resident of a territory of rapid socio-economic development in accordance with the Federal Law "On territories of rapid socio-economic development in the Russian Federation" or the status of a resident of the free port of Vladivostok in accordance with the Federal Law "On free port of Vladivostok"
Article 284.5. Features of the application of the 0 percent tax rate by organizations providing social services to citizens
Article 284.6. Features of the application of the 0 percent tax rate by organizations engaged in tourist and recreational activities in the territory of the Far Eastern Federal District
Article 285. Tax period. Reporting period
Article 286. Procedure for calculating tax and advance payments
Article 286.1. Investment tax deduction
Article 287
Article 288
Article 288.1. Features of the calculation and payment of corporate income tax by residents of the Special economic zone in the Kaliningrad region
Article 288.2. Peculiarities of Tax Calculation by Participants of Regional Investment Projects Included in the Register of Participants of Regional Investment Projects
Article 288.3. Features of tax calculation by participants of regional investment projects that do not require inclusion in the register of participants in regional investment projects
Article 289. Tax declaration
Article 290. Features of determining the income of banks
Article 291
Article 292. Expenses for the formation of bank reserves
Article 293. Features of determining the income of insurance organizations (insurers)
Article 294. Features of determining the expenses of insurance organizations (insurers)
Article 294.1. Features of determining the income and expenses of insurance companies medical organizations- participants of compulsory health insurance
Article 295. Features of determining the income of non-state pension funds
Article 296
Article 297
Article 297.1. Features of determining the income of credit consumer cooperatives and microfinance organizations
Article 297.2. Features of determining the costs of credit consumer cooperatives and microfinance organizations
Article 297.3. Expenses for the formation of reserves for possible losses on loans of credit consumer cooperatives and microfinance organizations
Article 298. Features of determining the income of professional participants in the securities market
Article 299. Features of determining the expenses of professional participants in the securities market
Article 299.1. Features of determining the income of clearing organizations
Article 299.2. Peculiarities of Determining Expenses of Clearing Organizations
Article 299.3. Features of determining income from activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon field
Article 299.4. Features of determining the costs associated with the implementation of activities for the extraction of hydrocarbon raw materials at a new offshore hydrocarbon field
Article 299.5. Peculiarities of Determining Income and Expenses of Issuers of Russian Depositary Receipts
Article 300
Article 301 Features of taxation
Article 302
Article 303
Article 304. Features of determining the tax base for operations with derivative financial instruments
Article 305
Article 306 Permanent representative office of a foreign organization
Article 307
Article 308
Article 309
Article 309.1. Features of taxation of profits of controlled foreign companies
Article 310
Article 310.1. Features of the calculation and payment of tax in respect of income from government securities, municipal securities, as well as equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties
Article 310.2. Demand for documents related to the calculation and payment of tax in respect of income from government securities, municipal securities, as well as equity securities issued by Russian organizations, paid to foreign organizations acting in the interests of third parties
Article 311. Elimination of double taxation
Article 312. Special provisions
Article 313. Tax accounting. General provisions
Article 314. Analytical registers of tax accounting
Article 315
Article 316
Article 317
Article 318. Procedure for determining the amount of expenses for production and sale
Article 319
Article 320
Article 321
Article 321.1. Has expired
Article 321.2. Peculiarities of Tax Accounting by Members of a Consolidated Group of Taxpayers
Article 322
Article 323
Article 324
Article 324.1. The procedure for accounting for expenses for the formation of a reserve for future expenses for vacation pay, a reserve for the payment of annual remuneration for length of service
Article 325
Article 325.1. The procedure for tax accounting of expenses related to ensuring safe conditions and labor protection during coal mining
Article 326
Article 327
Article 328 bank deposit, as well as interest on securities and other debt obligations
Article 329
Article 330
Article 331
Article 331.1. Features of tax accounting by budgetary institutions
Article 332
Article 332.1. Peculiarities of maintaining tax accounting of expenses for scientific research and (or) experimental design development
Article 333

Article 333.1. Fee payers
Article 333.2. Objects of taxation
Article 333.3. Fee rates
Article 333.4. The procedure for calculating fees
Article 333.5. Procedure and terms of payment of fees. The procedure for crediting fees
Article 333.6. Procedure for submission of information by authorities issuing licenses (permits)
Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized permits

Article 333.8. Taxpayers
Article 333.9. Objects of taxation
Article 333.10. The tax base
Article 333.11. Taxable period
Article 333.12. tax rates
Article 333.13. Tax calculation procedure
Article 333.14. Procedure and terms of tax payment
Article 333.15. Tax return

Article 333.16. Government duty
Article 333.17. State duty payers
Article 333.18. The procedure and terms for paying the state fee
Article 333.19. Sizes of the state fee in cases considered by the Supreme Court of the Russian Federation, courts of general jurisdiction, justices of the peace
Article 333.20. Peculiarities of payment of the state fee when applying to the Supreme Court of the Russian Federation, courts of general jurisdiction, justices of the peace
Article 333.21. Sizes of the state fee for cases considered by the Supreme Court of the Russian Federation, arbitration courts
Article 333.22. Features of payment of the state fee when applying to the Supreme Court of the Russian Federation, arbitration courts
Article 333.23. Sizes of the state fee for cases considered by the Constitutional Court of the Russian Federation and constitutional (charter) courts of the constituent entities of the Russian Federation
Article 333.24. The size of the state fee for the performance of notarial acts
Article 333.25. Features of payment of the state fee when applying for notarial acts
Article 333.26. Sizes of the state fee for the state registration of acts of civil status and other legally significant actions performed by the bodies of registration of acts of civil status and other authorized bodies
Article 333.27. Peculiarities of payment of the state fee for state registration of acts of civil status and other legally significant actions performed by the bodies of registration of acts of civil status and other authorized bodies
Article 333.28. The amount of the state fee for the performance of actions related to the acquisition of citizenship of the Russian Federation or the withdrawal from the citizenship of the Russian Federation, as well as the entry into the Russian Federation or the exit from the Russian Federation
Article 333.29. Peculiarities of payment of the state fee for the performance of actions related to the acquisition of citizenship of the Russian Federation or withdrawal from the citizenship of the Russian Federation, as well as entry into the Russian Federation or exit from the Russian Federation
Article 333.30. Sizes of the state fee for the performance by the authorized federal executive body of actions for the state registration of a program for electronic computers, a database and an integrated circuit topology
Article 333.31. The size of the state fee for the performance of actions by a state institution subordinate to the federal executive body that performs the functions of developing public policy and legal regulation in the field of production, processing and circulation of precious metals and precious stones
Article 333.32. Peculiarities of the payment of the state fee for the performance of actions by a state institution subordinate to the federal executive body that performs the functions of developing state policy and legal regulation in the field of production, processing and circulation of precious metals and precious stones
Article 333.32.1. The amount of the state fee for the performance of actions by the authorized federal executive body in the course of state registration of medicines and registration of medicines for medical use in order to form a common market for medicines within the Eurasian Economic Union
Article 333.32.2. The amount of the state fee for the performance of actions by the authorized federal executive body in the course of state registration of medical devices and registration of medical devices intended for circulation on the common market of medical devices within the framework of the Eurasian Economic Union
Article 333.32.3. Sizes of the state fee for the performance of actions by the authorized federal executive body in the course of state registration of biomedical cell products
Article 333.33. The amount of the state fee for state registration, as well as for other legally significant actions
Article 333.34. Peculiarities of payment of the state fee for state registration of the issue of securities, mass media, for the right to export (temporary export) of cultural property, for the right to use the names "Russia", "Russian Federation" and words and phrases formed on their basis in the names of legal entities, for obtaining a numbering resource
Article 333.35. Benefits for certain categories of individuals and organizations
Article 333.36. Benefits when applying to the Supreme Court of the Russian Federation, courts of general jurisdiction, justices of the peace
Article 333.37. Benefits when applying to the Supreme Court of the Russian Federation, arbitration courts
Article 333.38. Benefits when applying for notarial acts
Article 333.39. Benefits for state registration of acts of civil status
Article 333.40. Grounds and procedure for the return or offset of the state fee
Article 333.41. Features of granting a deferral or installment plan for payment of the state fee
Article 333.42. Has expired

Article 334. Taxpayers
Article 335. Registration as a taxpayer of the mineral extraction tax
Article 336. Object of taxation
Article 337
Article 338. Tax base
Article 339
Article 340
Article 340.1. Features of determining the cost of hydrocarbon raw materials produced at a new offshore hydrocarbon field
Article 341. Tax period
Article 342. Tax rate
Article 342.1. The procedure for determining and applying the coefficient characterizing the method of extraction of conditioned ores of ferrous metals (Kpodz)
Article 342.2. The procedure for determining and applying the coefficient characterizing the degree of complexity of oil production (Kd), and the coefficient characterizing the degree of depletion of a particular hydrocarbon deposit (Kdv)
Article 342.3. The procedure for determining and applying the coefficient characterizing the territory of mining
Article 342.3-1. The procedure for determining and applying the coefficient characterizing the territory of mineral extraction for participants in regional investment projects that do not require inclusion in the register of participants in regional investment projects
Article 342.4. The procedure for calculating the base value of a unit of standard fuel (Eut), the coefficient characterizing the degree of complexity of extracting combustible natural gas and (or) gas condensate from hydrocarbon deposits (Kc), and the indicator characterizing the costs of transporting combustible natural gas (Tg)
Article 342.5. The procedure for determining the indicator characterizing the features of oil production (Dm)
Article 343. Procedure for calculation and payment of tax
Article 343.1. The procedure for reducing the amount of tax calculated on coal mining for expenses related to ensuring safe conditions and labor protection
Article 343.2. The procedure for reducing the amount of tax calculated in the production of dehydrated, desalted and stabilized oil by the amount tax deduction in connection with oil production in subsoil areas located wholly or partially within the boundaries of the Khanty-Mansiysk Autonomous Okrug - Yugra or within the boundaries of the Republic of Bashkortostan
Article 343.3. The procedure for reducing the amount of tax calculated in the production of combustible natural gas from all types of hydrocarbon deposits produced in a subsoil plot located wholly or partially in the Black Sea
Article 343.4. The procedure for reducing the amount of tax calculated on the production of gas condensate from all types of hydrocarbon deposits by the amount of the tax deduction in connection with the receipt of a wide fraction of light hydrocarbons during the processing of gas condensate
Article 344. Deadlines for payment of tax
Article 345. Tax declaration
Article 345.1. The procedure for the submission of information by the governing bodies state fund subsoil, as well as bodies exercising control and supervision in the field of nature management
Article 346

Section VIII.1. Special tax regimes

Article 346.1. General conditions for the application of the taxation system for agricultural producers (single agricultural tax)
Article 346.2. Taxpayers
Article 346.3. The procedure and conditions for the beginning and termination of the application of the unified agricultural tax
Article 346.4. Object of taxation
Article 346.5. The procedure for determining and recognizing income and expenses
Article 346.6. The tax base
Article 346.7. Taxable period. Reporting period
Article 346.8. tax rate
Article 346.9. The procedure for calculating and paying the unified agricultural tax. Crediting the amounts of the unified agricultural tax
Article 346.10. Tax return

Article 346.11. General provisions
Article 346.12. Taxpayers
Article 346.13. The procedure and conditions for the beginning and termination of the application of the simplified taxation system
Article 346.14. Objects of taxation
Article 346.15. The procedure for determining income
Article 346.16. The procedure for determining costs
Article 346.17. Procedure for recognition of income and expenses
Article 346.18. The tax base
Article 346.19. Taxable period. Reporting period
Article 346.20. tax rates
Article 346.21. The procedure for calculating and paying tax
Article 346.22. Has expired
Article 346.23. Tax return
Article 346.24. tax accounting
Article 346.25. Features of calculating the tax base upon transition to a simplified taxation system from other taxation regimes and upon transition from a simplified taxation system to other taxation regimes
Article 346.25.1. Has expired

Article 346.26. General provisions
Article 346.27. Basic terms used in this chapter
Article 346.28. Taxpayers
Article 346.29. Object of taxation and tax base
Article 346.30. Taxable period
Article 346.31. tax rate
Article 346.32. The procedure and terms for paying a single tax
Article 346.33. Has expired

Article 346.34. Basic terms used in this chapter
Article 346.35. General provisions
Article 346.36. Taxpayers and payers of fees in the implementation of agreements. Authorized Representatives taxpayers and payers of fees
Article 346.37. Features of determining the tax base, calculation and payment of tax on the extraction of minerals in the implementation of agreements
Article 346.38. Features of determining the tax base, calculation and payment of corporate income tax in the implementation of agreements
Article 346.39. Features of payment of value added tax when implementing agreements
Article 346.40. Features of the submission of tax returns in the implementation of agreements
Article 346.41. Features of accounting for taxpayers in the implementation of agreements
Article 346.42. Features of conducting field tax audits in the implementation of agreements

Article 346.43. General provisions
Article 346.44. Taxpayers
Article 346.45. The procedure and conditions for the beginning and termination of the application of the patent system of taxation
Article 346.46. Accounting for taxpayers
Article 346.47. Object of taxation
Article 346.48. The tax base
Article 346.49. Taxable period
Article 346.50. tax rate
Article 346.51. The procedure for calculating tax, the procedure and terms for paying tax
Article 346.52. Tax return
Article 346.53. tax accounting

Section IX. Regional taxes and fees

Articles 347 - 355 are no longer in force.

Article 356. General provisions
Article 357. Taxpayers
Article 358. Object of taxation
Article 359. Tax base
Article 360. Tax period. Reporting period
Article 361. Tax rates
Article 361.1. tax incentives
Article 362
Article 363
Article 363.1. Tax return

Article 364. Concepts used in this chapter
Article 365. Taxpayers
Article 366. Objects of taxation
Article 367. Tax base
Article 368. Tax period
Article 369. Tax rates
Article 370
Article 371

Article 372. General provisions
Article 373. Taxpayers
Article 374. Object of taxation
Article 375. Tax base
Article 376. Procedure for determining the tax base
Article 377
Article 378
Article 378.1. Features of taxation of property in the performance of concession agreements
Article 378.2. Features of determining the tax base, calculation and payment of tax in relation to individual real estate objects
Article 379 Reporting period
Article 380. Tax rate
Article 381. Tax benefits
Article 381.1. The procedure for applying tax benefits
Article 382
Article 383
Article 384
Article 385
Article 385.1. Features of the calculation and payment of corporate property tax by residents of the Special Economic Zone in the Kaliningrad Region
Article 385.2. Features of the calculation and payment of tax in respect of property included in the Unified Gas Supply System
Article 385.3. Peculiarities of Tax Calculation in Respect of Railways of Common Use and Structures Being Their Integral Technological Part
Article 386. Tax declaration
Article 386.1. Elimination of double taxation

Section X Local Taxes and Fees

Article 387. General provisions
Article 388. Taxpayers
Article 389. Object of taxation
Article 390. Tax base
Article 391. Procedure for determining the tax base
Article 392 land plots in common ownership
Article 393. Tax period. Reporting period
Article 394. Tax rate
Article 395. Tax benefits
Article 396
Article 397
Article 398. Tax declaration

Article 399. General provisions
Article 400. Taxpayers
Article 401. Object of taxation
Article 402. Tax base
Article 403. The procedure for determining the tax base based on cadastral value objects of taxation
Article 404
Article 405. Tax period
Article 406. Tax rates
Article 407. Tax benefits
Article 408. Procedure for calculating the amount of tax
Article 409

Article 410. General provisions
Article 411. Payers of the fee
Article 412. Object of taxation
Article 413
Article 414. Period of taxation
Article 415. Fee rates
Article 416
Article 417
Article 418

Section XI. Insurance premiums in the Russian Federation

Article 419. Payers of insurance premiums
Article 420
Article 421
Article 422. Amounts not subject to taxation of insurance premiums
Article 423 Reporting period
Article 424. Determining the date for making payments and other remuneration
Article 425. Rates of insurance premiums
Article 426. Tariffs of insurance premiums in 2017 - 2020
Article 427. Reduced rates of insurance premiums
Article 428. Additional rates of insurance premiums for certain categories of payers
Article 429
Article 430
Article 431
Article 432