Tax Code Part 1 Consultant. Tax Code (Tax Code of the Russian Federation). Section IX. Regional taxes and fees

Article 38. Taxation facility

The object of taxation is the sale of goods (works, services), property, profits, income, flow or other circumstance, having a value, quantitative or physical characteristic, with the presence of the law on taxes and fees binds the emergence of the taxpayer to pay the tax.
Each tax has an independent object of taxation, determined in accordance with part of the Second of this Code and, taking into account the provisions of this article.
Under property in this Code understands the types of objects civil rights (with the exception of property rights) relating to property in accordance with the Civil Code Russian Federation.
The product for the purposes of this Code is recognized by any property implemented or intended for implementation. In order to regulate relationships related to the collection of customs payments, other property defined by the Customs Code of the Russian Federation applies to goods.
Operation for tax purposes is recognized by activities whose results have a material expression and can be implemented to meet the needs of the organization and (or) individuals.
The service for tax purposes is recognized by activities whose results do not have a material expression are implemented and consumed in the process of carrying out this activity.

Article 39. Implementation of goods, works or services

The sale of goods, works or services by the organization or an individual entrepreneur is recognized according to the transfer on a reimbursable basis (including the exchange of goods, work or services) of ownership of goods, the results of the work performed by one person for another person, the compensated provision of services by one person to another person, and In cases provided for by this Code, the transfer of ownership of goods, the results of the work performed by one person for another person, the provision of services to one person to another person - free of charge.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The place and moment of the actual implementation of goods, works or services are determined in accordance with part of the Second of this Code.
Not recognized by the implementation of goods, works or services:
1) the implementation of operations related to the appeal of Russian or foreign currency (with the exception of numismatics purposes);
2) transfer of fixed assets intangible assets and (or) other property of the organization of its successor (successors) in the reorganization of this organization;
3) the transfer of fixed assets, intangible assets and (or) other property to non-commercial organizations to implement the main statutory activities that are not related to entrepreneurial activities;
4) the transfer of property if such a transfer is investment in nature (in particular, the contributions to the authorized (share) capital of economic societies and partnerships, deposits under a simple partnership agreement (joint activities agreement), mutual contributions to functions cooperatives); (PP. 4 as amended by Federal Law of 09.07.1999 N 154-FZ)
4.1) transfer of property and (or) property rights on a concession agreement in accordance with the legislation of the Russian Federation; (PP. 4.1 introduced by the Federal Law of 30.06.2008 N 108-FZ)
5) Transfer of property within initial contribution the participant of the economic society or the partnership (his successor or heir) at the exit (retirement) from the economic company or the partnership, as well as the distribution of property of the economic company or the partnership between its participants; (as amended by Federal Law of 09.07.1999 N 154-FZ)
6) the transfer of property within the initial contribution to the participant of the Agreement of a simple partnership (agreement on joint activities) or its successor in the case of its share of the property located in common property contract participants, or section of such property; (as amended by Federal Law of 09.07.1999 N 154-FZ)
7) Transfer residential premises individuals in the houses of the state or municipal housing stock during privatization; (as amended by Federal Law of 09.07.1999 N 154-FZ)
8) seizure of property through confiscation, inheritance of property, as well as appeal to the ownership of other persons of unwindy and abandoned things, mismanive animals, finds, treasure in accordance with the norms Civil Code Russian Federation; (as amended by Federal Law of 09.07.1999 N 154-FZ)
9) Other operations in cases provided for by this Code. (As amended by Federal Law of 09.07.1999 N 154-FZ)

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

Unless otherwise provided by this article, the price of goods, works or services specified by the parties of the transaction is adopted for tax purposes. Not yet proven the opposite, it is assumed that this price corresponds to the level of market prices.
Tax authorities When monitoring the completeness of the calculation of taxes have the right to verify the correctness of the use of prices for transactions only in the following cases:
(as amended by Federal Law of 09.07.1999 N 154-FZ)
1) between interdependent persons;
2) by commodity exchange (barter) operations;
3) when making foreign trade transactions;
(PP. 3 introduced by Federal Law of 09.07.1999 N 154-FZ)
4) with deviation of more than 20 percent in the direction of increasing or towards decreasing from the price level applied by the taxpayer for identical (homogeneous) goods (work, services) within a short period of time.
(PP. 4 as amended by Federal Law of 09.07.1999 N 154-FZ)
In cases provided for in paragraph 2 of this article, when the prices of goods, works or services applied by the parties of the transaction are rejected towards increasing or down by more than 20 percent of the market price of identical (homogeneous) goods (works or services), the tax authority It is entitled to make a motivated decision to detach the tax and penalties calculated in such a way as if the results of this transaction were appreciated based on the use of market prices for relevant goods, work or services.
The market price is determined taking into account the provisions provided for in paragraphs 4 - 11 of this article. At the same time, the usual when concluding transactions between non-dependent persons of the allowances for the price or discount. In particular, discounts caused by:
seasonal and other oscillations of consumer demand for goods (work, services);
loss of quality goods or other consumer properties;
the expiration (approximation of the expiration date) of the expirational time or sale of goods;
marketing policies, including when promoting new products that have no analogues, as well as when promoting goods (works, services) into new markets;
implementing experienced models and samples of goods in order to familiarize themselves with consumers.
(p. 3 as amended by Federal Law of 09.07.1999 N 154-FZ)
The market price of the goods (work, services) is recognized by the price that has developed in the interaction of supply and supply in the market of identical (and with their absence - homogeneous) goods (works, services) in comparable economic (commercial) conditions.
The market of goods (works, services) recognizes the scope of the appeal of these goods (works, services), determined on the basis of the possibility of the buyer (seller) really and without significant additional costs to purchase (implement) goods (work, service) at the closest in relation to the buyer (Seller ) Territory of the Russian Federation or outside the Russian Federation.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Identical recognizes goods that have the same characteristic features characteristic of them.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In determining the identity of the goods, their physical characteristics, quality and reputation on the market, the country of origin and the manufacturer are taken into account. When determining the identity of goods, minor differences in their appearance may not be taken into account.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Uniform recognized goods that, without being identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) to be commercially interchangeable.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In determining the homogeneity of goods, in particular their quality, the availability of trademark, reputation in the market, the country of origin is taken into account.
When determining market prices of goods, works or services are taken into account the transactions between non-interdependent persons. Transactions between interdependent persons can be taken into account only in cases where the interdependence of these persons did not affect the results of such transactions.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
When determining the market prices of goods, work or services, information on prisoners at the time of the implementation of this product, work or services of transactions with identical (homogeneous) goods, works or services in comparable conditions are taken into account. In particular, such conditions of transactions are taken into account as the amount (volume) of goods supplied (for example, the volume of the commodity party), the deadlines for the fulfillment of obligations, the terms of payments, usually used in transactions of this species, as well as other reasonable conditions that can affect prices.
At the same time, the conditions of transactions in the identical market (and in the absence of - uniform) goods, works or services are recognized as comparable, if the difference between such conditions or does not significantly affect the price of such goods, works or services, or can be taken into account by amendments.
(p. 9 as amended by Federal Law of 09.07.1999 N 154-FZ)
In the absence of goods, works or services of transactions on identical (homogeneous) goods, works, services, or due to the lack of supply in this market, works, works or services, as well as in the impossibility of determining the corresponding prices due to the lack of either inaccessibility information sources To determine the market price, a method of price of subsequent implementation is used, in which the market price of goods, works or services implemented by the seller is defined as the price difference in which such goods, works or services are implemented by the buyer of these goods, works or services upon subsequent implementation (resale ), and the usual costs incurred by this buyer during resale (without taking into account the price, which was acquired by the specified buyer from the seller, work or services) and promoting the market acquired from the buyer of goods, works or services, as well as ordinary for This scope of the buyer's profit.
If it is impossible to use the method of the price of subsequent implementation (in particular, in the absence of information about the price of goods, works or services, in the subsequent by the buyer, a costly used method is used, in which the market price of goods, works or services implemented by the seller is defined as the amount of costs and The usual profit activities for this sphere. At the same time, the usual direct and indirect production costs (acquisition) and (or) the sale of goods, works or services, the usual costs of transportation, storage, insurance and other similar costs are taken into account.
(paragraph 10 as amended by the Federal Law of 09.07.1999 N 154-FZ)
When determining and recognizing the market price of goods, work or services, official sources of information on market prices for goods, works or services and exchange quotes are used.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
When considering the case, the court has the right to take into account any circumstances that are important to determine the results of the transaction, not limited to the circumstances listed in paragraphs 4 - 11 of this article.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In the implementation of goods (works, services) under state regulated prices (tariffs), established in accordance with the legislation of the Russian Federation, the specified prices (tariffs) are made for tax purposes.
(p. 13 introduced by Federal Law of 09.07.1999 N 154-FZ)
Provisions provided for in paragraphs 3 and 10 of this article, in determining market prices of financial instruments of urgent transactions and market prices valuable papers Apply, taking into account the peculiarities provided for by the head of this Code "Income tax (income) of organizations." (as amended by Federal Law of 09.07.1999 N 154-FZ)

Article 41. Principles of income definition

In accordance with this Code, the income is recognized as an economic benefit in monetary or natural form, taken into account if it is possible to assess and to the extent that such benefits can be assessed, and determined in accordance with the heads of "tax on income of individuals", "Tax on Profit of organizations "of this Code.
(as amended by federal laws from 05.08.2000 N 118-FZ (ed. 24.03.2001), dated July 27, 2006 N 137-FZ)

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

The taxpayer revenues can be attributed to incomes from sources in the Russian Federation or to income from sources outside the Russian Federation in accordance with the heads of the "Income Tax", "Independent Income Tax" of this Code.
(paragraph 1 as amended by Federal Law of June 29, 2004 N 58-FZ)
If the provisions of this Code do not allow to unambiguously attribute revenues received by the 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 authority authorized to control and oversight in taxes and taxes and fees. In a similar order, the proportion that can be attributed to income from sources in the Russian Federation, and shares that can be attributed to income from sources outside the Russian Federation are determined.
(as amended by federal laws of 09.07.1999 N 154-ФЗ, from 29.06.2004 N 58-FZ, from 29.07.2004 N 95-FZ)

Article 43. Dividends and interest

Dividend recognizes any income received by the shareholder (participant) from the organization in the distribution of profits remaining after taxation (including in the form of percent privileged shares), according to the shareholder owned by the shareholder (participants) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Dividends also include any income received from sources outside the Russian Federation related to dividends in accordance with the legislation foreign states.
(paragraph introduced by Federal Law of 09.07.1999 N 154-FZ)
Not recognized by dividends:
1) payments in the liquidation of the organization of the shareholder (participant) of this organization in monetary or natural form, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization;
(as amended by Federal Law of 09.07.1999 N 154-FZ)
2) payments to shareholders (participants) of the organization in the form of transferring shares of the same organization to property;
3) payments to a non-profit organization for the implementation of its main statutory activities (not related to entrepreneurial activities) produced by economic societies, authorized capital which consists entirely of contributions from this non-commercial organization.
(PP. 3 introduced by Federal Law of 09.07.1999 N 154-FZ)
An interest is recognized by any predetermined (established) income, including in the form of a discount obtained by debt obligation any kind (regardless of the method of its design). At the same time, percentages are recognized, in particular, the income received by monetary deposits and debt obligations.

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

Article 44. Appearance, change and termination of the obligation to pay tax or fee

The obligation to pay tax or collecting occurs, changes and terminates if there are grounds established by this Code or other acts of tax legislation and fees.
The obligation to pay a specific tax or collection is entrusted to the taxpayer and the fee of the fee from the time of the circumstances established by the legislation on taxes and fees providing for the payment of this tax or collection.
The duty to pay tax and (or) collection is terminated:
1) with the tax pay and (or) collection by the taxpayer or payer of the collection;
3) with the death of an individual - a taxpayer or recognizing him deceased in the manner established by the civil law of the Russian Federation. The debt according to the achievement of the deceased person or the person recognized as the dead is redeemed by the heirs within the value of hereditary property, in the manner established by the civil law of the Russian Federation to pay the heirs of the debt of the testator;
(as amended by Federal Law of 27.07.2006 N 137-FZ)
4) with the liquidation of the taxpayer organization after all settlements with the budget system of the Russian Federation in accordance with Article 49 of this Code;
(as amended by Federal Law of 27.07.2006 N 137-FZ)
5) with the emergence of other circumstances with which the legislation on taxes and fees binds the termination of the obligation to pay the appropriate tax or collection.
(PP. 5 introduced by Federal Law of 27.07.2006 N 137-FZ)

Article 45. Execution of the obligation to pay tax or fee
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The taxpayer is obliged to independently fulfill the obligation to pay the tax, unless otherwise provided by the legislation on taxes and fees.
The obligation to pay the tax must be implemented on time set by law on taxes and fees. The taxpayer has the right to fulfill the obligation to pay the tax ahead of schedule.
Failure or improper execution of the obligation to pay the tax is the basis for the tax authority or the customs authority taxpayer on the payment of tax.
In case of non-payment or incomplete payment of tax set time The tax collection is made in the manner provided for by this Code.
The recovery of tax from the organization or an individual entrepreneur is made in the manner prescribed by Articles 46 and 47 of this Code. The recovery of the tax from an individual who is not an individual entrepreneur is made in the manner provided for in Article 48 of this Code.
The collection of tax in court is carried out:
1) with an organization that is opened by a personal account;
2) in order to recover arrears, which are listed for more than three months of organizations that are in accordance with the civil legislation of the Russian Federation dependent (subsidiaries) by societies (enterprises), with the relevant basic (prevailing participating) societies (enterprises) in cases where Revenues in banks are reached for the products (works, services) of dependent (subsidiaries) of societies (enterprises), as well as organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing, participating societies (enterprises), with dependent (subsidiaries) Societies (enterprises), when the revenues of the main (prevailing, participating companies) of societies (enterprises) are received on their accounts in banks;
3) From the organization or an individual entrepreneur if their obligation to pay the tax is based on a change in the tax authority of the legal qualifications of the transaction committed by such a taxpayer, or the status and nature of this taxpayer.
The obligation to pay the tax is considered to be executed by the taxpayer, unless otherwise provided by paragraph 4 of this article:
1) from the moment of presentation to the Bank of the Bank for transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury money from the account of the taxpayer in the bank if it has enough monetary residue on the day of payment;
2) since reflections on the personal account of the organization, which is opened by a personal account, transactions to transfer relevant funds in the budget system of the Russian Federation;
3) from the date of entry by an individual to the Bank, the cashier of the local administration or to the organization of the federal postal service of cash for transferring them to the budget system of the Russian Federation to the relevant account of the Federal Treasury;
4) from the date of the tax authority in accordance with this Code of the decision on the standings of excessively paid or sums of excessive taxes, penalties, fines on the execution of the obligation to pay the appropriate tax;
5) from the date of holding the tax amounts by the tax agent, if the obligation to calculate and hold tax from the taxpayer funds is assigned in accordance with this Code on the Tax Agent;
6) from the date of payment of the declaration payment in accordance with the Federal Law on the simplified procedure for declaring incomes by individuals.
(PP. 6 introduced by Federal Law of December 30, 2006 N 265-FZ)
The obligation to pay the tax is not recognized as executed in the following cases:
1) with a taxpayer's review or return by the Bank of the taxpayer of an unfulfilled order for the transfer of relevant funds in the budget system of the Russian Federation;
2) review by the taxpayer organization, which is opened by a personal account, or return by the federal treasury authority (otherwise authorized bodycarrying out the opening and maintenance of personal accounts) the taxpayer of an unfulfilled order for the transfer of relevant funds in the budget system of the Russian Federation;
3) returning the local administration or the organization of the federal postal service of the taxpayer to the physical person of cash adopted for their transfer to the budget system of the Russian Federation;
4) incorrect indication by the taxpayer on behalf of the tax of the tax number of the Federal Treasury Account and the name of the recipient's bank, which caused the non-transmission of this amount into the budget system of the Russian Federation to the relevant expense of the Federal Treasury;
5) if on the day of the taxpayer to the bank (the federal treasury body, another authorized body carrying out the opening and maintenance of personal accounts) of the instructions for transferring funds to the payment of tax, this taxpayer has other non-fulfilled requirements, which are presented to its account (personal account) And in accordance with the civil legislation of the Russian Federation, they are primarily executed, and if there is no sufficient balance on this account (personal account) to meet all requirements.
The obligation to pay the tax is executed in the currency of the Russian Federation. Recalculation of the amount of tax calculated in the cases provided for by this Code foreign currency, in the currency of the Russian Federation is carried out at the official rate Central Bank Of the Russian Federation at the date of payment of tax.
(as amended by Federal Law of 24.11.2008 N 205-FZ)
Failure to pay for tax is the basis for applying forced fulfillment of the obligation to pay the tax provided for in this Code
The instruction to transfer the tax in the budget system of the Russian Federation to the corresponding account of the Federal Treasury is filled with the taxpayer in accordance with the rules for filling orders. These rules are established by the Ministry of Finance of the Russian Federation in coordination with the Central Bank of the Russian Federation.
When a taxpayer is detected by the taxpayer in the execution of an order to transfer a tax that did not necessarily incompanounce this tax in the budget system of the Russian Federation to the appropriate expense of the Federal Treasury, the taxpayer has the right to submit to the tax authority at his own account of the application for an error with the application of documents confirming the specified tax and its transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury, with a request to clarify the basis, type and belonging of the payment, taxable period or payer status.
At the suggestion of the tax authority or taxpayer can be carried out joint reconciliation paid taxpayer taxes. The results of reconciliation are issued as an act, which is signed by the taxpayer and an authorized tax authority.
The tax authority has the right to demand from the bank a copy of the taxpayer's assignment to transfer the tax into the budget system of the Russian Federation to the corresponding expense of the Federal Treasury, decorated by the taxpayer on paper. The Bank is obliged to submit a copy of the specified order within five days from the date of receipt of the tax authority to the tax authority.
In the case provided for in this paragraph, on the basis of the taxpayer's application and the act of joint verification of taxpayer paid by the taxpayer, if such a joint reconciliation was conducted, the tax authority decides to clarify the payment on the day of the actual payment by the taxpayer of the tax in the budget system of the Russian Federation to the relevant account of the Federal Treasury. At the same time, the tax authority recalculates the penis accrued in the amount of tax, for the period from the date of its actual payment in the budget system of the Russian Federation to the relevant account of the Federal Treasury until the date of the tax authority of the decision to clarify the payment.
The rules provided for in this article are also applied to fees, penalties, penalties and apply to fees fees and tax agents.

Article 46. Declaration of tax, collecting, as well as penalties, a fine at the expense of cash on the accounts of the taxpayer (payer of fees) - organizations, an individual entrepreneur or tax agent - an organization, an individual entrepreneur in banks
(as amended by Federal Law of 27.07.2006 N 137-FZ)

In the event of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay the tax is fulfilled in a compulsory manner through the appeal of funds for funds on the taxpayer's accounts (tax agent) - an organization or an individual entrepreneur in banks.
The recovery of the tax is made by decision of the tax authority (hereinafter referred to as a decision on recovery) by sending a taxpayer (tax agent) to the Bank, in which the taxpayer's accounts are open - an organization or an individual entrepreneur, the instructions of the tax authority to write off and transfer to the budget system of the Russian Federation necessary Cash with taxpayer accounts (tax agent) - organization or individual entrepreneur.
The decision to recovery is accepted after the expiration of the period established in the requirement on the payment of the tax, but no later than two months after the expiration of the specified period. The decision on recovery taken after the expiration of the specified period is considered invalid and the execution is not subject to.
In this case, the tax authority may apply to the court with a claim for recovery from the taxpayer (tax agent) - an organization or an individual entrepreneur due to the payment of the tax amount. The application may be submitted to the court within six months after the expiration of the validity of the tax payment requirement. Missed for a valid reason for filing an application can be restored by the court.
The decision to recovery is brought to the attention of the taxpayer (tax agent) - an organization or an individual entrepreneur within six days after making the specified decision.
If it is impossible to provide a decision on the recovery of the taxpayer (tax agent) to receive a receipt or transmission otherwise, testifying to the date of its receipt, the decision to recovery is sent by mail by registered letter and is considered to be obtained after the expiration of six days from the date of the direction of the registered letter.
The instructions of the tax authority for the transfer of tax amounts to the budget system of the Russian Federation is sent to the bank, in which the taxpayer's accounts (tax agent) are open - an organization or an individual entrepreneur, within one month from the date of decision on recovery and is subject to unconditional execution of the Bank in order civil law of the Russian Federation.
The instructions of the tax authority to transfer the tax should contain an indication of the taxpayer accounts (tax agent) - an organization or an individual entrepreneur with which the tax transfer must be made, and the amount to be transferred.
The collection of tax can be carried out with ruble settlement (current) accounts, and in case of failure of funds on ruble accounts, with the taxpayer's currency accounts (tax agent) - an organization or an individual entrepreneur.
The recovery of taxes from the taxpayer's currency accounts (tax agent) - an organization or an individual entrepreneur is made in the amount equivalent to the amount of payment in rubles at the rate of the Central Bank of the Russian Federation established at the date of sale of the currency. When recovering funds in foreign currency accounts, the head (deputy head) of the tax authority simultaneously with the instructions of the tax authority for the transfer of the tax directs the commission of the bank for sale no later than the next day of the taxpayer (tax agent) - an organization or an individual entrepreneur. The costs associated with the sale of foreign currency are carried out at the expense of the taxpayer (tax agent).
There is no recovery of tax from the taxpayer's deposit account (tax agent), if the term of the deposit agreement has not yet expired. In the presence of this contract, the tax authority is entitled to give the Bank to the transfer to transfer upon the expiration of the deposit agreement from the deposit account to the settlement (current) account of the taxpayer (tax agent), if the tax authority referred to this bank will not be executed List tax.
The instructions of the tax authority for the transfer of the tax is executed by the bank no later than one operating dayfollowing the day after the day of receipt of the specified order, if the tax recovery is made from ruble accounts, and no later than two operating days, if the collection of tax is made from currency accounts, if this does not violate the procedure for payments established by the civil law of the Russian Federation.
If there is insufficiency or lack of funds on the taxpayer's accounts (tax agent) - an organization or an individual entrepreneur on the day of receipt by the Bank of the Tax Authority, such an assignment is executed as payment for these accounts for these accounts no later than one operating day following every such day Receipts on ruble accounts, and no later than two operating days following the day of each such admission to currency accounts, if this does not violate the procedure for payments, established by the civil legislation of the Russian Federation.
In case of insufficiency or lack of funds on the accounts of the taxpayer (tax agent) - an organization or an individual entrepreneur or in the absence of information on the accounts of the taxpayer (tax agent) - the organization or individual entrepreneur the tax authority has the right to collect tax at the expense of the taxpayer's other property (tax agent) - organizations or an individual entrepreneur in accordance with Article 47 of this Code.
When collecting tax, the tax authority can be applied in the manner and on the conditions that are established by Article 76 of this Code, suspending the taxpayer accounts (tax agent) - an organization or an individual entrepreneur in banks.
The provisions of this article are also applied when the penalties for late tax payment
The provisions of this article are also applied when collecting and fines in cases provided for by this Code.

Article 47. Declaration of tax, collection, as well as penalties and fines at the expense of other property of the taxpayer (tax agent) - organization, individual entrepreneur

In the case provided for in 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 taxpayer (tax agent) - an organization or an individual entrepreneur within the amounts listed in the requirement of tax pay and Taking into account the amounts in respect of which the penalty is made in accordance with Article 46 of this Code.
Tax recovery due to the property of the taxpayer (tax agent) - an organization or an individual entrepreneur is made by decision of the head (deputy head) of the tax authority by sending within three days from the date of this decision of the relevant decision of the bailiff for execution in the manner prescribed by the Federal Law "About executive work", taking into account the features provided for by this article.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The decision to recover the tax at the expense of the taxpayer property (tax agent) - an organization or an individual entrepreneur is accepted within one year after the expiration of the execution of the requirements for the payment of tax.
The decision to collect tax at the expense of the property of the taxpayer (Tax Agent) - an organization or an individual entrepreneur must contain:
1) the last name, first name, patronymic of the official and the name of the tax authority issued the specified ruling;
2) the date of adoption and number of the decision of the head (deputy head) of the tax authority on the recovery of tax due to the property of the taxpayer or tax agent;
(as amended by Federal Law of 27.07.2006 N 137-FZ)
3) the name and address of the taxpayer-organization or tax agent - the organization or last name, name, patronymic, passport details, address of the permanent place of residence of the taxpayer - an individual entrepreneur or a tax agent - an individual entrepreneur, and the property is drawn;
4) the operative part of the decision of the head (deputy head) of the tax authority on the recovery of the tax at the expense of the taxpayer property (tax agent) is an organization or an individual entrepreneur;
(as amended by Federal Law of 27.07.2006 N 137-FZ)
5) the date of entry into force of the decision of the head (deputy head) of the tax authority on the recovery of tax at the expense of the taxpayer property (tax agent) is an organization or an individual entrepreneur;
(as amended by Federal Law of 27.07.2006 N 137-FZ)
6) the date of issuance of the specified resolution.
The decision to collect tax is signed by the head (Deputy Head) of the Tax Authority and is assigned to the gerban seal of the tax authority.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The executive actions should also be committed and the requirements contained in the decision are executed by the bailiff within a two-month period from the date of receipt of the specified resolution.
The recovery of tax due to the property of the taxpayer (tax agent) - the organization or individual entrepreneur is made in consistently in relation to:
1) cash and cash in banks that have not been recovered in accordance with Article 46 of this Code;
(PP. 1 as amended by Federal Law of July 27, 2006 N 137-FZ)
2) property not participating directly in the production of products (goods), in particular securities, currency values, non-production premises, passenger vehicles, office space design items;
3) finished products (goods), as well as other material valuesnot 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) the property transferred under the Treaty in possession, use or disposal to other persons without going to them the ownership of this property, if, to ensure the fulfillment of the obligation to pay the tax, such contracts are terminated or declared invalid in the prescribed manner;
6) another property, with the exception of the individual entrepreneur or members of his family, determined in accordance with the legislation of the Russian Federation, except for everyday personal use.
In the event of a tax collection at the expense of the property that is not cash, the taxpayer (tax agent) - the organization or individual entrepreneur obligation to pay the tax is considered to be executed from the moment the property of the taxpayer (tax agent) is an organization or individual entrepreneur and paying off the taxpayer's debt (tax agent ) - Organizations or individual entrepreneur due to the amounts of extent.
Officers tax authorities (customs authorities) It is not entitled to acquire the property of the taxpayer (tax agent) - an organization or an individual entrepreneur, implemented in the order of execution of a decision on the recovery of tax due to the taxpayer property (tax agent) - organization or individual entrepreneur
The provisions provided for in this article are also applied when the penalties for late payment of tax, as well as fines in cases provided for by this Code.
The provisions of this article are also applied when collecting a fee from the property of a fee of the collection - an organization or an individual entrepreneur.
The provisions provided for in this article are also applied when collecting taxes by customs authorities, taking into account the provisions established by the Customs Code of the Russian Federation.

Article 48. Recovery of tax, collection, penalties and fines due to the property of the taxpayer (payer of fees) - an individual who is not an individual entrepreneur
(as amended by Federal Law of 04.11.2005 N 137-FZ)

In case of failure to fulfill the taxpayer - an individual who is not an individual entrepreneur, within the prescribed period, the obligation to pay the tax authority (customs authority) is entitled to go to court with a claim for the recovery of tax at the expense of property, including funds in bank accounts and cash Cash, this taxpayer - an individual who is not an individual entrepreneur within the amounts listed in the requirement to pay the tax.
The statement of claim for the recovery of tax at the expense of the property of the taxpayer - an individual who is not an individual entrepreneur may be submitted to the court of general jurisdiction to the tax authority (customs authority) within six months after the expiration of the execution of the tax payment requirement. Missed for a valid reason for filing an application can be restored by the court.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
TO lawsuit On the recovery of tax due to the property of the taxpayer - an individual who is not an individual entrepreneur, a petition of the tax authority (customs authority) on the imposition of arrest of the defendant's property is made in order to ensure the claim.
Consideration of cases of claims for the recovery of tax at the expense of the property of the taxpayer - an individual who is not an individual entrepreneur is made in accordance with the civil procedural legislation of the Russian Federation.
The recovery of tax due to the property of the taxpayer - an individual who is not an individual entrepreneur, on the basis of the entered legal force The court decisions are made in accordance with the Federal Law "On Enforcement Proceedings", taking into account the features provided for in this article.
Tax recovery due to the property of the taxpayer - an individual who is not an individual entrepreneur is carried out consistently in relation to:
1) cash in bank accounts;
2) cash;
3) the property transferred under the contract to possession, use or disposal to other persons without the transition to them ownership of this property, if, to ensure the fulfillment of the obligation to pay the tax, such contracts are terminated or declared invalid in the prescribed manner;
4) another property, except for everyday personal use by the individual or members of his family, determined in accordance with the legislation of the Russian Federation.
In the event of a tax collection at the expense of the property that is not cash, the taxpayer is an individual who is not an individual entrepreneur, the obligation to pay the tax is considered to be executed since its implementation and repayment of debt due to the amounts of extent. From the moment of imposing arrest on the property and before transferring the amounts to the budget system of the Russian Federation, the lawsuit for late taxation of taxes are not accrued.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
Officials of tax authorities (customs authorities) are not entitled to acquire the property of the taxpayer - an individual who is not an individual entrepreneur implemented in the order of execution of a court decision on the recovery of tax by the property of the taxpayer - an individual who is not an individual entrepreneur.
The provisions of this article are also applied when collecting the fee of the fee of the fee.
The provisions of this article are also applied when the penalties for the late payment of tax and fees and fines.

Article 49. Execution of the obligation to pay taxes and fees (penalties) in the liquidation of the organization

The obligation to pay taxes and fees (penalties, fines) is fulfilled by the liquidation commission at the expense of the funds of this organization, including those obtained from the sale of its property.
If the funds are eliminated by the Organization, including those obtained from the sale of its property, is not enough to fulfill the obligation to pay taxes and fees due to penalties and fines, the remaining debt must be repaid by the founders (participants) of the specified organization within and order established by legislation of the Russian Federation.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The order of execution of duties on the payment of taxes and fees in the liquidation of the organization among settlements with other creditors of such an organization is determined by the civil law of the Russian Federation.
The amounts are unnecessarily paid by the liquidated organization or excessive taxes with this organization, fees (penalties, fines) are subject to offset by the tax authority at the expense of arrears on other taxes, fees and debts of the liquidated organization for foams, fines in the manner established by this Code.
The amount of excessively paid or excessive taxes, fees (penalties, penalties) are distributed proportionally arrears of other taxes, fees and debt of the liquidated organization for foaming, fines payable (recovery) in the budget system of the Russian Federation, control over the calculation and payment of which entrusted to tax authorities.
In the absence of a liquidated organization of debt on the execution of the obligation to pay taxes and fees, as well as the payment of penalties, fines, the amount of unnecessarily paid by this organization or excessive recovery taxes, fees (penalties) are subject to return of this organization in the manner prescribed by this Code, not Later than one month from the date of filing the application of the taxpayer-organization.
(p. 4 as amended by Federal Law of 27.07.2006 N 137-FZ)
The provisions provided for in this article are also applied when paying taxes in connection with the movement of goods through the customs border.
(clause 5 introduced by the Customs Code of the Russian Federation of 28.05.2003 N 61-FZ, as amended by Federal Law of July 29, 2004 N 95-FZ)

Article 50. Execution of the obligation to pay taxes and fees (penalties, fines) in the reorganization of a legal entity
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The obligation to pay taxes a reorganized legal entity is fulfilled by its successor (successors) in the manner prescribed by this article.
The fulfillment of duties on the payment of taxes of a reorganized legal entity shall be assigned to his successor (successors), regardless of whether the successor (legal entrepreneurs) are known to complete the reorganization (or) the circumstances of the non-performance or improper fulfillment of the specified responsibilities. At the same time, the successor (successors) must pay all the penalties due to the duties moving to it.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The re-trigger (successors) of a reorganized legal entity is also charged with the obligation to pay for the amounts of fines imposed on a legal entity for committing tax offenses Before completing its reorganization. The legal entrepreneur (successors) of a reorganized legal entity in the execution of these items entrusted to him for the payment of taxes and fees enjoys all rights, fulfills all responsibilities in the manner prescribed by this Code for taxpayers.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The reorganization of a legal entity does not change the deadlines for the execution of its obligations on the payment of taxes by the legal entrepreneur (successors) of this legal entity.
When merging several legal entities The legal entity as a result of such a merger affects their successor in terms of execution of the obligation to pay taxes.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
With the accession of one legal entity to another legal entity, the successor of an attached legal entity in terms of execution of the obligation to pay taxes is recognized by the affiliation of its legal entity.
In dividing legal entities arising from such a division, recognized by the successors of a reorganized legal entity in terms of the fulfillment of the obligation to pay taxes.
If there are several successors, the share of each of them in the performance of the responsibilities of a reorganized legal entity on the payment of taxes is determined in the manner prescribed by civil law.
If the separation balance does not allow to determine the share of the successor of a reorganized legal entity or excludes the possibility of execution in full duties on the payment of taxes by any successor and such reorganization was aimed at the failure to pay taxes, then by the court decision, newly emerged legal entities may agree to solve the obligation By paying taxes of a reorganized person.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Upon isolating the legal entity from the legal entity, one or several legal entities of the succession in relation to the reorganized legal entity in terms of the fulfillment of its obligations on the payment of taxes (penalties, penalties) does not arise. If, as a result of the selection of one or several legal entities, the taxpayer does not have the opportunity to 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 The courts distinguished legal entities may agree to solidarily fulfill the obligation to pay taxes (penalties, fines) of the reorganized person.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
When transforming one legal entity to another successor of a reorganized legal entity in terms of the fulfillment of taxes, a newly emerged legal entity is recognized.
The amount of tax (penalties, fines), excessively paid by a legal entity or is excessive to its reorganization, is subject to a test for the tax authority on the execution of the successor (successors) of the responsibility of a reorganized legal entity on the repayment of arrears of other taxes and fees, prompts on foam and fines for the tax offense. The offset is made no later than one month from the date of the completion of the reorganization in the manner prescribed by this Code, taking into account the features provided for by this article.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The amount of excessive legal entity paid by the legal entity or is unnecessarily charged to the reorganization of the tax, collection (penalties, fines) is distributed proportionally arrears on other taxes, fees and debts of the reorganized legal entity for foaming and fines payable (recovery) in the budget system of the Russian Federation , control over the calculation and payment of which is assigned to the tax authorities.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
In the absence of a reorganized legal entity of the debt on the execution of the obligation to pay the tax, as well as on the payment of penalties and fines, the amount of unnecessarily paid by this legal entity or an overwhelming tax (penalties, fines) is subject to the renewer (successors) no later than one month from the date of filing The legal succession (successors) of the statement in the manner prescribed by Chapter 12 of this Code. At the same time, the amount of unnecessary tax (penalties, fines) by a legal entity or an overwhelming tax (penalties, fines) before its reorganization is returned to the legal entrepreneur (successors) of a reorganized legal entity in accordance with the shares of each successor determined on the basis of the separation balance.
The rules of this article are also applied to the fulfillment of the obligation to pay for a fee in the reorganization of a legal entity.
The rules provided for in this article are also applied in determining the successor (successors) of a foreign organization, reorganized in accordance with the legislation of a foreign state.
(p. 12 introduced by Federal Law of 09.07.1999 N 154-FZ)
The provisions provided for in this article are also applied when paying taxes in connection with the movement of goods across the customs border. (Section 13 introduced by the Customs Code of the Russian Federation of 28.05.2003 N 61-FZ, as amended by Federal Law of July 29, 2004 N 95-FZ )

Article 51. Performance of the obligation to pay taxes and fees of a missingly absent or incapacitated individual

The obligation to pay taxes and fees of an individual recognized by the court is missingly absent, is fulfilled by the person who authorized the guardianship and guardianship authority to manage the property of missing.
The person authorized by the guardianship and guardianship to manage the property of a missing missing property is obliged to pay the entire taxpayer (payer of collection) the amount of taxes and fees, as well as the face of recognition of the face missing and penalties. These amounts are paid at the expense of the funds of an individual recognized as missing absent.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The obligation to pay taxes and fees of an individual recognized by the court is incapable, is fulfilled by its guardian at the expense of cash of this incapacitated person. The guardian of the physical person recognized by the court is incapacitated is obliged to pay the entire tax payer (payer of collection) the amount of taxes and fees, as well as the recognition of the face of incapable penalties and fines.
(p. 2 as amended by Federal Law of 09.07.1999 N 154-FZ)
Performance of the obligation to pay taxes and fees of individuals recognized as missing or incapacitated, as well as the obligation to pay for the inflated penalties and fines is suspended by the decision of the appropriate tax authority in the event of insufficiency (lack) of the funds of these individuals to fulfill the specified responsibility.
When adopted in the prescribed manner, a decision on the abolition of the recognition of an individual is missingly missing or incapable suspended execution of the obligation to pay taxes and fees is resumed from the date of the adoption of this decision.
Persons in which, in accordance with this article, the obligations of the payment of taxes and fees of individuals recognized as missing or incapacitated, enjoy all rights, fulfill all the obligations in the manner prescribed by this Code for taxpayers and payers of fees, taking into account the features provided for in this Article. These individuals in the performance of the duties entrusted to them, attracted in connection with this responsibility for the perpetrators of tax offenses, are not entitled to pay the fines provided for by this Code, due to the property of the person recognized as missingly missing or incapable.

Article 52. The procedure for calculating the tax

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

In cases provided by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the tax amount may be assigned to the tax authority or the tax agent. In the event that the obligation to calculate the amount of tax is assigned to the tax authority, no later than 30 days before the payment period of the tax authority sends the tax notice to the taxpayer. The tax notice should indicate the amount of tax payable, the calculation of the tax base, as well as the payment period of the tax. The form tax notice It is established by the federal executive authority authorized to control and oversight in the field of taxes and fees. The tax notice may be transferred to the head of the organization (its legitimate or authorized representative) or a physical person (its legitimate or authorized representative) in a receipt or otherwise confirming the fact and date of its receipt. In the event that the specified methods are impossible to give the tax notification, this notification is sent by mail by registered letter. Tax notification is considered to be obtained after six days from the date of the registered letter.

Article 53. Tax base and tax rate, fees

The tax base is the value, physical or other characteristics of the tax object. The tax rate is a magnitude tax accruals per unit of measurement of the tax base. Tax base and the procedure for its definition, as well as tax rates for federal taxes and the size of fees for federal fees Installed by this Code.
(as amended by Federal Law of 02.11.2004 N 127-FZ)
Paragraph
The tax base and the procedure for its determination on regional and local taxes are established by this Code. Tax rates on regional and local taxes are established according to the laws of the constituent entities of the Russian Federation, the regulatory legal acts of representative bodies of municipalities within the limits established by this Code.
(as amended by Federal Law of 27.07.2006 N 137-FZ)

Article 54. General issues calculating the tax base

Taxpayers organizations calculate tax base According to the results of each tax period based on these registers accounting and (or) on the basis of other documented data on objects to be taxed or related to taxation.
If errors (distortions) are found in calculating the tax base relating to the past tax (reporting) periods, in the current tax (reporting) period, the recalculation of the tax base and the tax amount is made for the period in which these errors (distortion) were performed.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
In case of the impossibility of determining the period of making errors (distortions), recalculate the tax base and the tax amount is made for the tax (reporting) period in which errors (distortions) are identified.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
Individual entrepreneurs, notaries engaged in private practice, lawyers established by lawyers calculate the tax base on the results of each tax period based on income and expenses accounting data and economic operations in the manner determined by the Ministry of Finance of the Russian Federation.
(as amended by federal laws from 09.07.1999 N 154-ФЗ, from 29.06.2004 N 58-ФЗ, from 27.07.2006 N 137-ФЗ)
The remaining taxpayers - individuals calculate the tax base based on those obtained in the established cases from organizations and (or) individuals of information about the amounts paid by him, about taxation facilities, as well as data own accounting Revenue received, taxation objects carried out on arbitrary forms.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The rules stipulated by paragraphs 1 and 2 of this article also apply to tax agents.
In cases provided for in this Code, the tax authorities calculate the tax base on the results of each tax period based on these data.
(Section 5 introduced by Federal Law of July 27, 2006 N 137-FZ)

Article 55. Tax period

Under the tax period it is understood as a calendar year or another period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or more reporting periods.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
If the organization was created after the start of the calendar year, the first tax period is the time period from the date of its creation until the end of this year. At the same time, the day of creating an organization is recognized as its state registration.
When creating an organization per day, falling during the period from December 1 to December 31, the first tax period for it is the period of time from the date of creation until the end of the calendar year following the year of creation.
If the organization has been eliminated (reorganized) to the end of the calendar year, the last tax period is the period of time from the beginning of this year to the end of the elimination (reorganization).
If the organization created after the start of the calendar year is eliminated (reorganized) until the end of this year, the tax period is time for it from the date of creation before the day of liquidation (reorganization).
If the organization was created on the day, falling during the period from December 1 to December 31 of the current calendar year, and was eliminated (reorganized) to the end of the calendar year, following the year of creation, the tax period is time for it from the date of creation before the day of liquidation ( reorganization) of this organization.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The rules provided for in this clause are not applied to organizations that are allocated to which one or more organizations are allocated.
The rules stipulated by paragraphs 2 and 3 of this article are not applied to those taxes for which the tax period is established as a calendar month or quarter. In such cases, when creating, eliminating, the reorganization of the organization, the change in individual tax periods is made in coordination with the tax authority at the place of accounting of the taxpayer.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
It has lost its strength from January 1, 2007. - Federal Law of 27.07.2006 N 137-FZ.

Article 56. Establishment and use of tax benefits and fees

Tax benefits and fees are recognized by certain categories of taxpayers and payers of fees provided by legislation on taxes and fees benefits compared to other taxpayers or fellow fees, including the ability to not pay tax or collect or pay them in a smaller amount.
The norms of legislation on taxes and fees that determine the grounds, the procedure and conditions for the application of benefits for taxes and fees cannot be individuals.
The taxpayer has the right to refuse to use benefits or suspend its use to one or more tax periods, unless otherwise provided by this Code.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Benefits on federal taxes and fees are established and canceled by this Code.
Regional taxes are established and canceled by this Code and (or) the laws of the constituent entities of the Russian Federation on taxes.
Local tax benefits are established and canceled by this Code and (or) regulatory legal acts of representative bodies of municipal entities on taxes (laws of cities of the federal significance of Moscow and St. Petersburg on taxes).
(p. 3 introduced by federal law of 29.07.2004 N 95-FZ)

Article 57. Terms of payment of taxes and fees

Timing of taxes and fees are established in relation to each tax and collecting.
The change in the deadline for paying tax and the collection is allowed only in the manner prescribed by this Code.
When paying tax and fee with a violation of the payment of the taxpayer (payer of the collection) pays penalties in the manner and under the conditions provided for by this Code
The timing of taxes and fees is determined by the calendar date or expiration of the period of time calculated by the years, quarters, months and days, as well as an indication of the event that should come or occur, or the action that must be committed. The timing of actions to the participants of relations regulated by law on taxes and fees is established by this Code in relation to each such action.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
In cases where the tax base calculation is made by the tax authority, the obligation to pay the tax arises not earlier than the date of receipt of the tax notice.
(Section 4 introduced by Federal Law of 09.07.1999 N 154-FZ)

Article 58. The procedure for paying taxes and fees
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The payment of the tax is made by the one-time payment of the entire amount of the tax or otherwise provided for by this Code and other acts of tax legislation and fees.
The tax amount payable is paid (listed) by the taxpayer or tax agent in the time limit.
In accordance with this Code, payment may be provided during the tax period of preliminary payments for tax payments. The obligation to pay advance payments is recognized as fulfilled in an order similar to paying tax.
In case of payment of advance payments in later compared with established legislation on taxes and fees, the deadlines for the amount of untimes paid advance payments are accrued to penalties in the manner prescribed by Article 75 of this Code.
A violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for bringing a person to liability for violating legislation on taxes and fees.
Payment of tax is carried out in cash or without cash form.
In the absence of a bank, taxpayers (tax agents), which are individuals, can pay taxes through the cashier 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 must:
- take cash to pay taxes, correctly and promptly transfer them to the budget system of the Russian Federation to the relevant account of the Federal Treasury for each taxpayer (tax agent). At the same time, the fee for receiving funds is not charged;
- keep records taken into account of taxes and listed funds in the budget system of the Russian Federation for each taxpayer (tax agent);
- in the reception of funds to taxpayers (tax agents) receipts confirming the reception of these funds. The form of the receipt issued by the local administration is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees;
- submit to tax authorities (tax officials) on their requests documents confirming the reception from taxpayers (tax agents) of funds to pay taxes and their transfer to the budget system of the Russian Federation.
The funds adopted by the local administration from the taxpayer (tax agent) in cash within five days from the date of their admission are subject to a bank or the organization of a federal postal service to transfer them to the budget system of the Russian Federation to the relevant account of the Federal Treasury.
In case, due to a natural disaster or other circumstance of force majeure, cash received from the taxpayer (tax agent) cannot be made within the prescribed period in the bank or the organization of the federal postal service for transferring them to the budget system of the Russian Federation, the specified period It is extended to eliminate such circumstances.
For non-fulfillment or improper performance of the duties envisaged by this paragraph, the local administration and the organization of the federal postal service are responsible in accordance with the legislation of the Russian Federation.
The application of responsibility measures does not exempt the local administration and the organization of the federal postal service from the obligation to list into the budget system of the Russian Federation, the funds accepted from taxpayers (tax agents) on the payment and transfer of taxes.
The specific procedure for paying tax is established in accordance with this article in relation to each tax.
Procedure of payment federal taxes Sets this Code.
The procedure for paying regional and local taxes is established according to the laws of the constituent entities of the Russian Federation and the regulatory legal acts of 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, if a longer period of time is not specified in this tax notice.
The rules provided for in this article apply also to the procedure for payment of fees (penalties and penalties).
The rules stipulated by paragraphs 2 - 6 of this article also apply to the procedure for paying advance payments.

Article 59. Write off hopeless debts on taxes and fees
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The arrears, which listened to individual taxpayers, fees payers and tax agents, payment and (or) the recovery of which were impossible due to the causes of an economic, social or legal nature, is recognized as hopeless and written off in the manner prescribed:
- The Government of the Russian Federation - on federal taxes and fees;
- executive bodies of state authorities of the constituent entities of the Russian Federation, local administrations - on regional and local taxes.
The rules stipulated by clause 1 of this article are also applied when writing off hopeless arrears of foam and fines
The amounts of tax, collecting, penalties and fines, written off from taxpayers, payers of fees, tax agents in banks, but not listed in the budget system of the Russian Federation, are recognized as hopeless to recovery and are written off in accordance with paragraph 1 of this article if at the time Decisions on the recognition of relevant sums hopeless to recovery and write-off these banks are eliminated.
(p. 3 introduced by Federal Law of 11/26/2008 N 224-FZ)

Article 60. Responsibilities of banks on the execution of orders for the transfer of taxes and fees
(as amended by Federal Law of 27.07.2006 N 137-FZ)

Banks are obliged to fulfill the taxpayer's instructions to transfer the tax to the budget system of the Russian Federation to the relevant account of the Federal Treasury (hereinafter referred to as the taxpayer instruction), as well as the instructions of the tax authority for the transfer of tax in the budget system of the Russian Federation (hereinafter referred to as the Tax Authority; ) At the expense of the taxpayer or tax agent in the priority established by the civil law of the Russian Federation.
The instructions of the taxpayer or instructions of the tax authority is executed by the Bank during one operating day following the day of receiving such an order, unless otherwise provided by this Code. At the same time, the service charge for the specified operations is not charged.
Upon presentation of an individual of a tax transfer to a separate division of a bank that does not have a correspondent account (subaccount), the period established by paragraph for the first paragraph for executing the taxpayer's instruction by the Bank, is extended in the prescribed manner during the delivery of such an order to the organization of the federal postal service to a separate division Bank having a correspondent account (subaccount), but not more than five operating days.
(paragraph 2 as amended by Federal Law of July 27, 2006 N 137-FZ)
In the presence of funds on the account of the taxpayer, banks are not entitled to delay the execution of the taxpayer's instructions and the instructions of the tax authority.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
3.1. If it is impossible to execute the instructions of the taxpayer or instructions of the tax authority within the period established by this Code, due to the lack of (deficiency) of funds on the Bank's correspondent account, open in the establishment of the Central Bank of the Russian Federation, the Bank is obliged during the day following the day after the expiration date The code of execution of the order, to report on the non-fulfillment of (partial execution) of the taxpayer's instructions to the tax authority at the location of the bank and the taxpayer, and on the non-fulfillment of (partial execution) of the tax authority, to the tax authority, which sent this order, and the tax authority at the place location of the bank (his separate divisions).
(p. 3.1 introduced by Federal Law of 27.07.2006 N 137-FZ)
For non-fulfillment or improper performance of the obligations provided by this article, banks are responsible established by this Code.
The use of responsibility measures does not exempt the bank from the obligation to transfer the amount of tax to the budget system of the Russian Federation. In case of non-fulfillment by the Bank of this obligation within the prescribed period, measures are applied to recover incomplete amounts of tax (collection) at the expense of cash 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.
(Paragraph introduced by federal law of 09.07.1999 N 154-ФЗ, as amended by federal laws of 04.11.2005 N 137-FZ, from 27.07.2006 N 137-FZ)
4.1. A repeated violation of these duties within one calendar year is the basis for the treatment of the tax authority to the Central Bank of the Russian Federation with a petition for cancellation of a license for banking activities.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The rules established by this article apply also to the obligation of banks on the execution of instructions of tax agents, fees payers and apply to the transfer of fees, penalties and fines to the budget system of the Russian Federation.
(paragraph 5 as amended by Federal Law of 27.07.2006 N 137-FZ)
The rules established by this article also apply to the Bank of the instructions of local administrations and organizations of a federal postal service for transfer to the budget system of the Russian Federation to the relevant account of the Federal Treasury of Cash, received from individuals - taxpayers (tax agents, fees fees).
(Section 6 introduced by Federal Law of July 27, 2006 N 137-FZ)
When the banks are executed by banks on return to taxpayers, tax agents and payers of fees of the amounts of unnecessary (recovered) taxes, fees, penalties and fines, the maintenance fee for these operations is not charged.

Article 61. General conditions for changing the term of tax and collection
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)

The change in the period of tax and collection is recognized by the transfer of the established period of payment of tax and collecting for a later date.
The change in the period of payment of tax and fee is allowed in the manner prescribed by this chapter.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The payment period may be changed in relation to the entire tax amount payable or its part with an accrual of interest on the unpaid amount of the tax (hereinafter - the amount of debt), unless otherwise provided by this chapter.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The change in the period of payment of the state duty is carried out taking into account the features provided for by Chapter 25.3 of this Code.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
The change in the period of payment of tax and the collection is carried out in the form of a deferment, installments, investment tax credit.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The change in the period of payment of tax and collecting does not cancel the existing and does not create a new duty on the payment of tax and fee.
Changing the amount of tax and collecting the authorities 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 guarantee in accordance with Article 74 of this Code, unless otherwise provided by this chapter.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Changing the amount of taxes provided for by special tax regimes is made in the manner prescribed by this chapter.
(clause 6 introduced by the Federal Law of 09.07.1999 N 154-ФЗ, as amended by federal laws from 29.06.2004 N 58-ФЗ, from 27.07.2006 N 137-ФЗ)
It has lost its strength from January 1, 2007. - Federal Law of 27.07.2006 N 137-FZ.
The change in the period of payment of tax and collecting tax authorities is carried out in the manner determined by the federal executive authority authorized to control and oversight in the field of taxes and fees.
(paragraph 8 introduced by the Federal Law of December 30, 2006 N 268-FZ)

Article 62. Circumstances that exclude a change in the payment period of tax

The period of payment of tax can not be changed if the person applying to such a change (hereinafter refers to the person):
1) a criminal case was initiated on signs of a crime associated with violation of tax legislation and fees;
2) proceedings in the case of the tax offense or in the case of an administrative offense in the field of taxes and fees, a customs case 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 in concealing its cash or other property to be taxed, or this person is going to go beyond the Russian Federation for permanent residence.
If there is a decision on the change in the amount of tax payments to the circumstances referred to in paragraph 1 of this article, the decision to change the period of payment of the tax cannot be made, and the decision has been canceled. (As amended by the Federal Law of 09.07.1999 N 154- FZ)
On the cancellation of the decision of the decision, in writing, the interested person and the tax authority at the place of accounting of this person are notified in writing.
The interested person is entitled to appeal such a decision in the manner established by this Code.

Article 63. Authorities authorized to make decisions about changing the timing of tax and fees
(as amended by Federal Law of 29.06.2004 N 58-FZ)

Authorities whose competence includes decisions about changing the timing of taxes and fees (hereinafter - authorized bodies), are:
1) on federal taxes and fees - the federal executive body authorized to control and oversight in the field of taxes and fees (except in cases provided for by subparagraphs 3 - 5 of this paragraph, paragraphs 2, 4 and 5 of this article);
(as amended by federal laws of 29.07.2004 N 95-FZ, from 11/26/2008 N 224-FZ)
2) on regional and local taxes - tax authorities at the location of (residence) of the interested person. Decisions on the change in the timing of taxes are made in coordination 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) on 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, or authorized by the customs authorities;
(as amended by federal laws from 29.07.2004 N 95-FZ, from 26.06.2008 N 103-FZ)
4) according to state duty - bodies (officials) authorized in accordance with Chapter 25.3 of this Code to make legally significant actions for which the state duty is paid;
(as amended by federal laws of 02.11.2004 N 127-FZ, of 27.07.2006 N 137-FZ)
5) According to a single social tax - the federal executive body authorized to control and oversight in the field of taxes and fees. Decisions on the change in the timing of payment of the Unified social tax accepted in coordination with the authorities of the relevant state extrabudgetary funds.
If in accordance with the legislation of the Russian Federation federal taxes or fees are subject to enrollment federal budget and (or) budgets of the constituent entities of the Russian Federation, local budgets, the timing of such taxes or fees (with the exception of state duty) is changed on the basis of decisions of the federal executive authority authorized to control and oversight in the field of taxes and fees, in part of the amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in coordination with financial bodies of relevant subjects of the Russian Federation, municipalities.
(as amended by federal laws from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-FZ)
If, in accordance with the legislation of the constituent entities of the Russian Federation, regional taxes are being credited to the budgets of the constituent entities of the Russian Federation and (or) local budgets, the timing of such taxes is changed on the basis of the decisions of the tax authorities at the location of stakeholders in part of the amounts to be enrollled in:
- budgets of the constituent entities of the Russian Federation - in coordination with the financial authorities of the relevant subjects of the Russian Federation;
- local budgets, - in coordination with the financial bodies of relevant municipalities.
In the case provided for by paragraph, the second paragraph 1 of Article 64 of this Code, the decision to change the deadlines for payment of federal taxes and fees is made by the Government of the Russian Federation.
(p. 4 introduced by Federal Law of 27.07.2006 N 137-FZ)
In the case provided for in Article 64.1 of this Code, the decision to change the deadlines for payment of federal taxes is made by the Minister of Finance of the Russian Federation.
(clause 5 introduced by Federal Law of November 26, 2008 N 224-FZ)

Article 64. The procedure and conditions for granting a delay or installments on the payment of tax and fee

A delay or installment of the tax payment is a change in the amount of tax payment in the presence of the grounds provided for by this chapter, for a period not exceeding one year, respectively, with a one-time or phased taxpayer paid by the taxpayer.
A delay or installment in the payment of federal taxes in the part enrolled in the federal budget for more than one year, but not exceeding three years, can be provided by the decision of the Government of the Russian Federation.
In the case provided for in Article 64.1 of this Code, a delay in the payment of federal taxes for a period not exceeding five years can be provided by the decision of the Minister of Finance of the Russian Federation.

(p. 1 as amended by Federal Law of July 27, 2006 N 137-FZ)
Deferre or installment payment on the payment of tax can be provided to an interested party in the presence of at least one of the following grounds:
1) causing this person to damage as a result of a natural disaster, technological catastrophe or other circumstances of force majeure;
2) delays to this person of financing from the budget or payment made by this person of the state order;
3) the threats of the emergence of signs of insolvency (bankruptcy) of the interested person in the event of a one-time payment of the tax, approval by the Arbitration Court of the World Agreement or the debt repayment schedule during the procedure of financial recovery;
(as amended by federal laws of 27.07.2006 N 137-FZ, from 19.07.2009 N 195-FZ)
4) if the property position of an individual eliminates the possibility of a one-time payment of tax;
5) If production and (or) the sale of goods, works or services face is seasonal. The list of industries and activities having a seasonal nature is approved by the Government of the Russian Federation;
6) if there are grounds for providing a deferment or installments on the payment of taxes payable in connection with the movement of goods through 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 28.05.2003 N 61-FZ, Federal Law of July 27, 2006 N 137-FZ)
Delay or installment for payment of tax can be provided according to one or more taxes.
If the delay or installment of the tax payment is provided on the grounds specified in subparagraphs 3, 4 and 5 of paragraph 2 of this article, percentages are accrued on the amount of the debt based on the rate equal to one second refinancing rate of the Central Bank of the Russian Federation, which operated for the period of delay or installment, Unless otherwise provided by the customs legislation of the Russian Federation regarding taxes payable in connection with the movement of goods across the customs border of the Russian Federation.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
If the deferment or commissioning of taxes is provided on the grounds specified in subparagraphs 1 and 2 of paragraph 2 of this article, the interest rate is not accrued for the amount of debt.
A statement on the provision of a delay or installments on the payment of tax indicating the foundations is submitted to the appropriate authorized body. This statement includes documents confirming the presence of the grounds specified in paragraph 2 of this article. A copy of the specified statement is sent by the person interested in a five-day term into the tax authority at the place of accounting.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
At the request of the authorized body, interested persons are submitted to the authorized body of property documents that may be the subject of pledge, or guarantee.
The decision to grant a delay or installment of the payment of tax or the refusal to provide it is made by an authorized body in coordination with financial authorities (state extrabudgetary fund authorities) in accordance with Article 63 of this Code within one month from the date of receipt of the statement of the interested person.
(as amended by federal laws from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-FZ)
At the request of the interested person, the authorized body has the right to decide on the temporary (for the period of consideration of the application for the provision of a deferment or installment) to suspend payment of the debt amount by the interested person. A copy of such a decision seems to be interested in the tax authority at the place of its accounting within the five-day period from the date of decision.
In the absence of circumstances established by paragraph 1 of Article 62 of this Code, the authorized body is not entitled to refuse to the interested person in a postponement or installments on the payment of tax on the grounds specified in subparagraphs 1 or 2 of paragraph 2 of this article, within the limits of respectively the amount of damage to the persuade underfunding or non-payment made by this face of state order.
Paragraph is excluded. - Federal Law of 09.07.1999 N 154-FZ.
The decision to grant a delay or installment of the tax payment should contain an indication of the amount of debt, the tax, which is paid to the delay or installment, the timing and procedure for payment of the amount of debt and accrued interest, as well as in appropriate cases of property documents, which is the subject of collateral, or guarantee.
The decision to grant a delay or installments on the payment of tax comes into effect from the day established in this decision. At the same time, due to penalties for all time, due to the payment of tax, until the day of entry into force, this decision is included in the amount of debt, if the specified period of payment precedes the day of the entry into force of this decision.
If the delay or installment of the tax payment is provided on the security of property, the decision on its provision enters into operation only after the conclusion of a property of the property in the manner provided for in Article 73 of this Code.
In the event of a global agreement and renewal of bankruptcy proceedings or in case of termination of the financial recovery procedure, a decision on the provision of a delay or installment, adopted in accordance with this article, in the presence of an appropriate basis provided for by sub-clause 3 of paragraph 2 of this article, loses strength from the day Termination of the settlement agreement or from the date of termination of the procedure of financial recovery.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
The decision to refuse to grant a delay or installment on the payment of tax should be motivated.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In the presence of the grounds specified in subparagraphs 1 or 2 of paragraph 2 of this article, in deciding on the refusal to grant a delay or installments on the payment of tax, the circumstances should be given, excluding the change in the deadline for the payment of the tax payment.
The decision to refuse to grant a delay or installments on the payment of the tax may be appealed by the interested person in the manner prescribed by the legislation of the Russian Federation.
A copy of the decision on the provision of a deferment or installments on the payment of tax or a refusal to provide it is sent by the authorized body within three days from the date of the adoption of such a decision to the interested person and the tax authority at the place of accounting of this person.
The laws of the constituent entities of the Russian Federation and the regulatory legal acts of representative bodies of municipalities may be established by additional foundations and other conditions for providing a deferment and installment payments, respectively, regional and local taxes.
(as amended by Federal Law of July 29, 2004 N 95-FZ)
The rules of this article also apply to the procedure and conditions for granting a delay or installments on the payment of fees, unless otherwise provided by law on taxes and fees. (As amended by Federal Law of 09.07.1999 N 154-FZ)

Article 64.1. The procedure and conditions for granting a delay or installments on the payment of federal taxes by decision of the Minister of Finance of the Russian Federation
(introduced by federal law of 26.11.2008 N 224-FZ)

A delay or installments on payment of one or several federal taxes, as well as penalties and fines on federal taxes, can be provided by decision of the Minister of Finance of the Russian Federation, taking into account the features provided for in this article.
The deferment or installment, as provided for by paragraph, the first present paragraph may be provided if the amount of the arrears of the organization on the 1st day of the month of submission to the provision of a delay or installment (hereinafter referred to as a statement) exceeds 10 billion rubles and its one-time repayment creates a threat to occurrence adverse socio-economic consequences.
The organization claiming a delay or installments in the manner prescribed by this article appeals to the Ministry of Finance of the Russian Federation with a statement to which the following documents are attached:
1) certificate of the tax authority on the state of settlements for taxes, penalties and fines;
2) the alleged debt repayment schedule;
3) documents and information indicating the threat of the occurrence of adverse socio-economic consequences in the event of a one-time repayment of debt;
4) the written consent of the Organization to disclose information that make up the tax secrecy related to the consideration of the organization's application.
A copy of the application is sent by the Organization to the Tax Body at its placement.
The decision on the statement of the organization is accepted within one month from the date of its receipt.
The decision on a postponement or by installments in part of the amounts to be credited to the budgets of the constituent entities of the Russian Federation and (or) local budgets is subject to coordination with the financial authorities of the subject of the Russian Federation and (or) of the municipality.
The decision on a deferment or by installments in terms of the amounts of a single social tax subject to the budgets of state extrabudgetary funds is subject to coordination with the authorities of the relevant state extrabudgetary funds.
The amount of debt in respect of which the decision was made on a postponement or installment, interest at the rate at a rate equal to one second refinancing rate of the Central Bank of the Russian Federation, operating for the period of deferment or installment.
Delay or installments provided for in this article may be provided without ways to ensure it.

Article 65. Entry from January 1, 2007. - Federal Law of 27.07.2006 N 137-FZ.

Article 66. Investment tax credit

The investment tax credit is such a change in the tax payment period, in which organizations in the presence of the grounds specified in Article 67 of this Code are given the opportunity within a certain period and within certain limits to reduce their tax payments with the subsequent phased payment of the loan amount and accrued interest.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Investment tax credit can be provided by the Company's income tax, as well as on regional and local taxes.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
Paragraph has lost strength. - Federal Law of 29.07.2004 N 95-FZ.
Investment tax credit can be provided for a period of one year to five years.
The organization that 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 of 09.07.1999 N 154-FZ)
The decrease is made for each fee of the appropriate tax, according to which an investment tax credit is provided, for each reporting period until the amount not paid by the organization as a result of all such decreases (accumulated loan amount) will not be equal to the amount of the loan provided for by the relevant contract. Specific decrease order tax payments Determined by the concluded agreement on investment tax credit.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
If the organization has concluded more than one investment tax loan agreement, whose validity period has not expired by the time of the next tax payment, the accumulated loan amount is determined separately for each of these treaties. At the same time, an increase in the accumulated loan amount is performed first in relation to the first term of the contract, and when this accumulated amount of the loan of the size provided for in this Agreement, an organization may increase the accumulated amount of the loan on the next contract.
In each reporting period (regardless of the number of contracts on the investment tax credit) the amount on which tax payments decrease cannot exceed 50 percent of the amount of relevant tax payments defined by general rules Excluding the availability of contracts for investment tax credit. At the same time, the loan amount accumulated during the tax period cannot exceed 50 percent of the amount of the tax amount payable to the Organization for this tax period. If the accumulated loan amount exceeds the limit dimensions that the tax decreased by this item is allowed for such a reporting period, the difference between this amount and the maximum permissible amount is transferred to the next reporting period.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
If the organization has losses based on the results of individual reporting periods during the tax period or loss following the total tax period, the loan amount accumulated according to the results of the tax period is transferred to the following tax period and is recognized as the accumulated amount of the loan in the first reporting period of the new tax period.
(as amended by Federal Law of 09.07.1999 N 154-FZ)

Article 67. The procedure and conditions for the provision of an investment tax loan

An investment tax credit can be provided by an organization that is a taxpayer of the appropriate tax, if there are at least one of the following grounds:
1) carrying out this organization of research or developmental work or technical re-equipment of its own production, including aimed at creating jobs for people with disabilities or protection ambient from contamination by industrial waste;
2) implementation of this organization implementing or innovative activity, including the creation of new or improving the technologies used, the creation of new types of raw materials or materials;
3) the implementation of this organization a particularly important order on the socio-economic development of the region or the provision of particularly important services to the population;
4) Implementation of the Organization of the State Defense Order.
(PP. 4 introduced by Federal Law of 11/26/2008 N 224-FZ)
Investment tax loan is provided:
1) on the grounds specified in subparagraph 1 of paragraph 1 of this article - on the amount of the loan, which makes up 30 percent of the cost of the equipment acquired by an interested organization used exclusively for the objectives listed in this sub-paragraph;
2) on the grounds specified in subparagraphs 2 to 4 of paragraph 1 of this article - on the loan amounts determined by agreement between the authorized body and the interested organization.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The grounds for obtaining an investment tax loan must be documented by the Interested Organization.
The investment tax loan is provided on the basis of the organization's statement and is issued by the agreement of the established form between the relevant authorized authority and this organization.
The form of an investment tax loan agreement is established by the authorized body that makes a decision on the provision of an investment tax credit.
(as amended by Federal Law of July 29, 2004 N 95-FZ)
The decision on the provision of an investment tax loan organization is made by an authorized body in coordination with the financial authorities (state extrabudgetary fund authorities) in accordance with Article 63 of this Code within one month from the date of receipt of the application. The organization of one or more investment tax credit agreements cannot be an obstacle to conclusion with this organization a different investment tax credit agreement for other reasons.
(as amended by federal laws from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-FZ)
The investment tax loan agreement should include the procedure for reducing tax payments, the amount of the loan (indicating the tax on which the Organization has been provided with an investment tax credit), the term of the contract accrued to the amount of credit interest, the procedure for repaying the loan amount and accrued interest, property documents, which is the subject of pledge, or guarantee, responsibility of the parties.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The investment tax loan agreement must contain provisions in accordance with which the implementation or transfer, use or disposal to other persons or other property, the acquisition of which the organization was a condition for the provision of an investment tax loan, or conditions are determined by the organization. Such an implementation (transmission).
It is not allowed to set interest on the amount of the loan at a rate of less than one second and exceeding the three-fourth refinancing rates of the Central Bank of the Russian Federation.
A copy of the contract is submitted by the Organization to the Tax Authority at the place of its accounting for a five-day period from the date of the conclusion of the contract.
The law of the constituent entity of the Russian Federation and regulatory legal acts adopted by representative bodies of local self-government for regional and local taxes, other grounds and conditions for the provision of an investment tax loan may be established, including the validity period of the investment tax credit and interest rate on the amount of the loan.

Article 68. Termination of a delay, installments or investment tax credit
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The delay, installment or investment tax credit is terminated after the expiration of the appropriate decision or contract or may be discontinued before the expiration of such a period in cases provided for in this article.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The delay, installments or investment tax credit ceases early in the case of paying the taxpayer with the entire amount of tax and collection and the corresponding interest before the expiration of the deadline.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
In case of violation by the concerned facial conditions for the provision of delay, installments, the delay, installments may be early to decide on the decision of the authorized body that made the decision on the relevant change in the period of execution of the obligation to pay the tax and fee.
In case of early termination of the delay, installments the taxpayer must within one month after receiving them to pay the unpaid amount of debt, as well as the penalty for each calendar day, starting from the day following the day of receiving this decision, on the day of payment of this amount inclusive.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
At the same time, the remaining unpaid debt amount is defined as the difference between the amount of debt defined in the decision on the provision of a deferment (installments), increased by the amount of interest, calculated in accordance with the deferment decision (installment) for the period of the delay (installments), and in fact paid amounts and percent.
The notice of the cancellation of a decision on a postponement or by installments is sent to those who have adopted this decision by the authorized body of the taxpayer or the payer of the fee by registered letter within five days from the date of decision. The notice of cancellation of a decision on a delay or installment is considered to be obtained after six days from the date of the direction of the registered letter.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
A copy of such a decision on the same deadlines is sent to the tax authority at the place of accounting of these persons.
The decision of the authorized body on the early termination of the delay, installments can be appealed to the taxpayer or payer of the fee in court in the manner prescribed by the legislation of the Russian Federation.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The investment tax loan agreement may be terminated early by agreement of the Parties or by the court decision.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
If, during the term of the investment tax credit agreement, the organization has violated its organization provided for by the contract or transfer to possession, use or disposal to other personnel of equipment or other property, the acquisition of which was the basis for the provision of an investment tax loan, this organization within one month from the day Termination of an investment tax loan agreement is obliged to pay all taxes unpaid earlier in accordance with the amount of tax amounts, as well as appropriate penalties and interest on non-taxable tax amounts accrued for each calendar day of the investment tax credit treaty based on the refinancing rate of the Central Bank of the Russian Federation, which operated During the period from imprisoning to termination of the said contract.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
If an organization that received an investment tax loan on the grounds listed in subparagraph 3 of paragraph 1 of Article 67 of this Code violates its obligations, in connection with the execution of which an investment tax loan was received during the term established by the Treaty, then no later than three months from the date of termination of the contract, It is obliged to pay the full amount of unpaid tax and interest on this amount that are charged for each calendar day of the Agreement on the basis of the rate equal to the refinancing rate of the Central Bank of the Russian Federation. (as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07. 2006 N 137-FZ)

Chapter 10. Requirement for paying taxes and fees

Article 69. Requirement of tax and fee

The demand for the payment of the tax is recognized by the written notice of the taxpayer on the unpaid amount of the tax, as well as the obligation to pay within the established period of the unshaven amount of the tax.
(p. 1 as amended by Federal Law of July 27, 2006 N 137-FZ)
The requirement to pay the tax is sent by the taxpayer if he has arrears.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The requirement for the payment of tax is sent by the taxpayer regardless of bringing him to responsibility for violating the legislation on taxes and fees.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The requirement for the payment of tax should contain information on the amount of tax debt, the amount of penalties accrued at the time of the direction of the requirement, the period of payment of tax established by the legislation on taxes and fees, the execution date of the requirement, as well as measures to collect tax and ensure the fulfillment of the obligation to pay the tax that apply in case of non-fulfillment of the taxpayer's claim.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In all cases, the requirement should contain detailed data on the establishments of the tax collection, as well as a reference to the provisions of the legislation on taxes and fees that establish the obligation of the taxpayer to pay the tax.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
The requirement for the payment of tax should be executed within 10 calendar days from the date of receipt of the specified requirement, if a longer period of time is not specified in this requirement.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
The requirement to pay the tax is sent to the taxpayer to the tax authority in which the taxpayer is registered. The form of the requirement is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.
(as amended by federal laws from 09.07.1999 N 154-ФЗ, from 29.06.2004 N 58-FZ, from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-ФЗ)
The requirement for the payment of tax can be transferred to the head (legitimate or authorized representative) of the Organization or an individual (his legitimate or authorized representative) in a receipt or otherwise confirming the fact and the date of receipt of this requirement.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
If the specified methods require the payment of the payment of the tax is impossible, it is sent by mail by registered letter and is considered to be obtained after the expiration of six days from the date of the direction of the registered letter.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
It has lost strength. - Customs Code of the Russian Federation of 28.05.2003 N 61-FZ.
The rules provided for in this article are also applied in relation to the requirements for payment of fees, penalties, fines and apply to requirements sent to payers of fees and tax agents.
(paragraph 8 as amended by Federal Law of 27.07.2006 N 137-FZ)
It has lost its strength from January 1, 2007. - Federal Law of 27.07.2006 N 137-FZ.

Article 70. Terms of Directuring Requirements for the payment of tax and fee
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The requirement for the payment of tax should 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 detecting arrears, the tax authority is a document on the form approved by the federal executive body authorized to control and oversight in the field of taxes and fees.
The requirement to pay tax on the results of the tax audit should 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 also apply to the deadlines for the direction of the requirement of a fee, as well as penal and penalty.
The rules established by this article apply also to the timing of the direction of the requirement to transfer the tax sent by the Tax Agent.

Article 71. The consequences of changes in the obligation to pay tax and fee
(as amended by Federal Law of 27.07.2006 N 137-FZ)

In the event that the obligation of the taxpayer, tax agent or payer of tax fees or fees has changed after the direction of the requirement of tax, collecting, penalties and fine, the tax authority is obliged to send a refined requirement to these persons.

Chapter 11. Ways to provide duties on paying taxes and fees

Article 72. Ways to ensure the fulfillment of the obligation to pay taxes and fees

The fulfillment of the obligation to pay taxes and fees can be provided in the following ways: the pledge of property, guarantee, penalties, suspension of accounts on bank accounts and the imposition of a taxpayer property.
Ways to ensure the fulfillment of the obligation to pay taxes or fees, the procedure and conditions for their application are established by this chapter.
Paragraph has lost strength. - Customs Code of the Russian Federation of 28.05.2003 N 61-FZ.
It has lost its strength from January 1, 2007. - Federal Law of 27.07.2006 N 137-FZ.

Article 73. Property pledge

In the event of a change in the deadlines for the payment of taxes and fees, the obligation to pay taxes and fees can be provided with a deposit.
The deposit of property is issued by the Treaty between the tax authority and the pledger. The pledger can be both the taxpayer or payer of the collection and the third person.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
If the taxpayer is not fulfilling the obligation to pay the tax authorities due to the amounts of tax or collecting and the relevant penalties, the tax authority executes this duty at the expense of the value of the laid property in the manner established by the civil legislation of the Russian Federation.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The subject of the collateral may be the property in respect of which a deposit of the civil law of the Russian Federation can be set, unless otherwise established by this article.
The subject of a collateral under the contract between the tax authority and the pledger cannot be the subject of pledge on another contract.
At a pledge, the property can remain at the pledger or transmitted at the expense of the pledger funds to the tax authority (mortgagee) with imposing on the last responsibility to ensure the safety of the laid property.
The commission of any transactions in relation to the laid property, including transactions committed in rewarding amounts of debt, can only be carried out in agreement with the pledgee.
Relationships arising from the establishment of a collateral as a method for ensuring the execution of duties on the payment of taxes and fees, the provisions of civil legislation are applied, unless otherwise provided by law on taxes and fees.

Article 74. Guarantion

In the event of a change in the deadlines for the payment of taxes and in other cases provided for by this Code, the obligation to pay taxes can be ensured by sureties.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
Due to the guarantee, the guarantor affects the tax authorities to fully fulfill the obligation of the taxpayer on the payment of taxes if the latter does not pay the tax and relevant penalties within the prescribed period.
The guarantee is issued in accordance with the civil law of the Russian Federation by the Treaty between the tax authority and the guarantor.
If the taxpayer is default, the obligation to pay the tax provided by the guarantion, the guarantor and the taxpayer carry solidarity. Forced taxation of tax and trades due from the guarantor is made by the tax authority in court.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
According to the guarantor of the obligations assumed, in accordance with the agreement to it, it becomes the right to demand from the taxpayer paid by them, as well as interest on these amounts and compensation for damages incurred in connection with the execution of the taxpayer's responsibility.
(as amended by Federal Law of 04.11.2005 N 137-FZ)
The guarantor has the right to perform a legal or an individual. According to one obligation to pay the tax, the simultaneous participation of several guarantors is allowed.
The legal relations arising from the establishment of a guarantee as a measure to ensure the fulfillment of the obligation to pay the tax is applied, the provisions of the civil legislation of the Russian Federation, unless otherwise provided by law on taxes and fees.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The rules of this article are also applied in relation to guarantee when paying fees. (As amended by Federal Law of 09.07.1999 N 154-FZ)

Article 75. Peny.

Penny recognizes the monetary amount established by this article that the taxpayer should pay in case of paying taxes due or fees, including taxes paid due to the movement of goods across the customs border of the Russian Federation, in later compared to the established laws on taxes and fees Dates.
(as amended by federal laws from 09.07.1999 N 154-ФЗ, from 29.07.2004 N 95-FZ, from 27.07.2006 N 137-ФЗ)
The amount of the appropriate penalties is paid in addition to the payment of tax or fees due to the payment of other measures to ensure the fulfillment of the obligation to pay tax or fee, as well as responsibilities for violating the law on taxes and fees.
Penya is charged for each calendar day of delay in the execution of the obligation to pay tax or a collection, starting with the following established law on taxes and tax charges or fees.
Needs are not charged in the amount of arrears that the taxpayer could not pay off due to the fact that the taxpayer operations in the bank or the court were suspended by the decision of the tax authority or the court or the taxpayer's property is imposed. In this case, penalties are not charged for the entire period of action of these circumstances. Applying for a deferment (installments) or an investment tax loan does not suspend the charges of penalties to the amount of tax payable.
(paragraph introduced by federal law of 09.07.1999 N 154-FZ, as amended by Federal Law of July 27, 2006 N 137-FZ)
Peny for each day of delay is determined as a percentage of the unpaid amount of tax or collecting.
The interest rate of the penalty is made equal to one three hundred inert to the refinancing rate of the Central Bank of the Russian Federation at this time.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Paragraph is excluded. - Federal Law of 09.07.1999 N 154-FZ.
Penios are paid simultaneously with the payment of tax and fee or after paying such sums in full.
Penios can be charged forced at the expense of the taxpayer's cash in bank accounts, as well as at the expense of the taxpayer's other property in the manner prescribed by Articles 46 - 48 of this Code.
Forced recovery of pennels 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 provided for in Article 48 of this Code.
(as amended by Federal Law of 04.11.2005 N 137-FZ)
Forced penalties from organizations and individual entrepreneurs in cases provided for by subparagraphs 1 - 3 of paragraph 2 of Article 45 of this Code, is carried out in court.
(paragraph is introduced by Federal Law of 27.07.2006 N 137-FZ)
The rules provided for in this article also apply to payers of fees and tax agents.
(Section 7 introduced by Federal Law of 27.07.2006 N 137-FZ)
Needs are not charged for the sum of arrears, which was formed from the taxpayer (payer of the collection, tax agent) as a result of the execution of written explanations on the procedure for calculating, paying tax (collection) or on other issues of applying legislation on taxes and fees, data or an indefinite terms of persons financial, tax or other authorized body of state power (an authorized officer of this body) within its competence (these circumstances are established in the presence of a relevant document of this body, within the meaning and content of the relative to tax (reporting) periods for which arrears was formed, regardless of Dates of publication of such a document).
The position provided for in this clause is not applied if the specified written explanations are based on incomplete or unreliable information.
(paragraph 8 introduced by Federal Law of 27.07.2006 N 137-FZ)

Article 76. Suspension of accounts for accounts in banks of organizations and individual entrepreneurs
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The suspension of bank account operations is used to ensure the execution of a decision on the recovery of tax, collecting, penalties and (or) a fine, unless otherwise provided by paragraph 3 of this article.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The suspension of account operations means the bank termination of all expenditure operations for this account, unless otherwise provided for by paragraph 2 of this article.
The suspension of the account operations does not apply to payments, the order of execution of which, in accordance with the civil law of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees, as well as on the operation to write off funds in the payment of taxes (advance payments), fees, insurance premiums, appropriate penalties and fines and by transferring to the budget system of the Russian Federation.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The decision to suspend the operations of the taxpayer-organization on his accounts in the Bank is made by the head (Deputy Head) of the Tax Authority, which sent the requirement for the payment of tax, penalties or a fine in case of non-fulfillment by the taxpayer-organization of this requirement.
At the same time, the decision to suspend the operations of the taxpayer-organization on his accounts in the Bank may be made no earlier decision on the recovery of tax.
The suspension of taxpayer accounting operations in the Bank in the case provided for in this paragraph means to terminate the bank of expenditure operations on this account within the amount specified in the decision to suspend the taxpayer operations on the bank accounts, unless otherwise provided by paragraph of the third paragraph 1 This article.
Suspension of taxpayer operations-organization currency account In the bank in the case provided for in this clause, it means that the Bank has been terminated on this account within the amount of the amount in foreign currency equivalent to the amount in rubles specified in the decision to suspend the taxpayer operations on bank accounts, at the rate of the Central Bank of the Russian Federation, Installed on the date of the beginning of the action of the suspension of operations on the currency account of the specified taxpayer.
(paragraph was introduced by Federal Law of November 26, 2008 N 224-FZ)
The decision to suspend the taxpayer-organization operations on his accounts in the Bank may also be accepted by the head (Deputy Head) of the Tax Authority in case of failure to submit this taxpayer-organization of the tax return to the tax authority within 10 days after the established period of submission of such a declaration.
In this case, the suspension of account operations is canceled by the decision of the tax authority no later than one day, following the day of submission by this taxpayer of the tax declaration.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The decision to suspend the operations of the taxpayer-organization on his accounts in the Bank is transmitted to the tax authority to the bank on paper or in in electronic format.
The decision to cancel the suspension of the taxpayer-organization accounts is awarded to the tax authority by the Bank representative at the place of finding this bank on receipt or sent to the bank in electronic form or otherwise, testifying to the date of its receipt by the Bank, no later than the day following the day of adoption Such a solution.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The procedure for the direction of the tax authority to suspend the taxpayer accounting operations in a bank or decision to cancel the suspension of taxpayer accounts-organization in an electronic bank in electronic form is established by the Central Bank of the Russian Federation in coordination with the federal executive authority authorized by control and Supervision in the field of taxes and fees.
The form and procedure for sending a tax authority to the Bank for the suspension of taxpayer accounts-organization in a bank and decisions about the abolition of the suspension of taxpayer accounts-organization in a bank on paper, are established by the federal executive authority authorized to control and oversight in taxes and taxes and fees.
A copy of the decision on the suspension of the taxpayer's accounts-organization accounts in a bank or decision to cancel the suspension of taxpayer accounts-organization in the Bank is transferred to the taxpayer-organization on receipt or otherwise indicating the date of receipt of the taxpayer-organization copy of the relevant decision, no later than The day following the day of making such a decision.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The Bank is obliged to inform the tax authority on the balance sheets of the taxpayer-organization in bank accounts, the operations for which are suspended, no later than the day after the day of obtaining the decision of this tax authority on the suspension of the taxpayer accounts-organization's accounts in the bank.
The decision of the tax authority on the suspension of taxpayer-organization accounts in the bank is subject to unconditional performance by the Bank.
The suspension of the operations of the taxpayer-organization on his accounts in the Bank operates from the date of receipt by the Bank of the tax authority to suspend such operations and before receiving the tax authority to receive the tax authority to cancel the suspension of taxpayer accounts-organization in the bank.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
The date and time of the tax authority's decision on the suspension of taxpayer's accounting operations in the Bank is indicated in the notice of a presentation or in a receipt of such a decision. When sending a decision on the suspension of the taxpayer accounts to the Bank in an electronic document, the date and time of its receipt by the Bank is determined in the manner established by the Central Bank of the Russian Federation in coordination with the federal authority of the executive authority, authorized to control and oversight in the field of taxes and fees.
The suspension of the taxpayer accounting operations in the Bank is canceled by the tax authority by decision of the tax authority no later than one day, following the day after the day of receiving the tax authority of documents (their copies) confirming the fact of collecting tax, penalties, fine.
(as amended by Federal Law of November 26, 2008 N 224-FZ)
If total amount Money taxpayer-organizations that are in accounts, operations for which are suspended on the basis of the decision of the tax authority, exceeds the amount specified in this decision, this taxpayer has the right to submit a statement to the tax authority to cancel the suspension of operations on accounts in the Bank with accounts on which There are enough funds for executing a decision to recover the tax.
The tax authority is obliged on a two-day period from the date of receipt of the statement of the taxpayer specified in the paragraph of this paragraph of this paragraph of this paragraph to decide to abolish the taxpayer accounting operations in terms of exceeding the amount of funds specified in solving the tax authority to suspend the taxpayer accounting operations in the Bank .
In the event that the taxpayer does not attach documents confirming the availability of funds in the accounts specified in this statement, the tax authority is entitled to decide on the abolition of the suspension of accounts on accounts during the day following the day of receiving such a taxpayer application. The bank in which the account specified by the taxpayer is open, a request for cash balances on these accounts.
After receiving information from the bank of information on the availability of funds on the taxpayer accounts in a bank in the amount sufficient to execute a decision on recovery, the tax authority is obliged to decide on two days to cancel the suspension of taxpayer accounting operations in terms of exceeding the amount of funds specified In solving the tax authority on the suspension of taxpayer accounting operations in the Bank.
9.1. The decision to suspend the taxpayer-organization accounts in the Bank is suspended (the decision is canceled) in cases provided for in this article and federal laws.
(p. 9.1 introduced by Federal Law of 11/26/2008 N 224-FZ)
The Bank is not responsible for the losses incurred by the taxpayer-organization as a result of the suspension of its operations at the Bank to solve the tax authority.
The rules established by this article also apply to the suspension of accounts on the banks in the banks of the tax agent - the organization and payer of the collection - the Organization, on accounts in banks of individual entrepreneurs - taxpayers, tax agents, fees payers, as well as on accounts in banknotes engaged in banks Private practice (lawyers established lawyers), taxpayers, tax agents.
If there is a decision on the suspension of operations on the accounts of the organization, the Bank is not entitled to discover this organization new accounts.

Article 77. Property arrest

The arrest of property as a way to ensure the execution of a decision to recover tax, penalties and fines is a tax or customs authority with the sanction of the prosecutor to limit the ownership of the taxpayer-organization regarding his property.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
Property arrest is made in case of non-taxpayer-organization default on the payment of tax, penalties and fines and in the presence of tax or customs authorities sufficient reason to believe that the specified person will take action to hide either hide their property.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
Property arrest can be complete or partial.
A complete arrest of property is recognized as such restriction of the rights of the taxpayer-organization in relation to his property, in which it is not entitled to dispose of the arrested property, and the possession and use of this property are carried out with permission and under the control of the tax or customs authority.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Partial arrest recognizes such a limitation of the taxpayer-organization rights in relation to his property, in which possession, use and disposal of these property are carried out with permission and under the control of the tax or customs authority.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The arrest can only be applied to ensure the recovery of tax, penalties and fines due to the property of the taxpayer-organization in accordance with Article 47 of this Code.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
The arrest can be imposed on all the property of the taxpayer-organization.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The arrest is subject to only the property that is necessary and enough to fulfill the obligation to pay tax, penalties and fines.
(as amended by federal laws from 09.07.1999 N 154-FZ, from 27.07.2006 N 137-FZ)
The decision on the imposition of arrest on the property of the taxpayer-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 of 09.07.1999 N 154-FZ)
The arrest of property of the taxpayer-organization is carried out with the participation of witnesses. The body that produces property is not entitled to refuse the taxpayer-organization (his legitimate and (or) authorized representative) attend the arrest of property.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Persons involved in the production of property arrest as witnesses, specialists, as well as a taxpayer-organization (its representative) clarify their rights and obligations.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
Conducting property arrest at night is not allowed, except for cases that are not tolerance.
Before the arrest of property, officials producing arrest are obliged to present a taxpayer-organization (its representative) on the imposition of arrest, the sanction of the prosecutor and documents certifying their powers.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
In the production of arrest compiled a protocol about the arrest of property. In this protocol, the property attached to it attached to it and describes the property to be arrested, with an accurate indication of the name, quantity and individual signs of objects, and if possible, their cost.
All items subject to arrest are presented to the taxpayer-organization (its representative).
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The head (his deputy) of the tax or customs authority, which made a decree on the imposition of arrest on property, determines the place where the property should be imposed on the arrest.
Alienation (with the exception of iterated under control or with the permission of the tax or customs authority, which applied arrest), the embezzlement or concealment of the property to which arrest is not allowed. Failure to comply with the established procedure for possession, use and disposal of property to which the arrest is imposed is the basis for bringing the perpetrators to the responsibility provided for in Article 125 of this Code and (or) other federal laws.
(as amended by Federal Law of 09.07.1999 N 154-FZ)
The decision on the arrest of property is canceled by an authorized officer of the tax or customs authority upon termination of the obligation to pay tax, penalties and fines.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
The decision on the arrest of property is valid from the moment of the imposition of arrest before the abolition of this decision by an authorized officer of the authority tax Service Or a customs authority, which made such a decision or before the cancellation of the specified decision with a higher tax or customs authority or court.
The rules of this article also apply to the arrest of property of the tax agent - the organization and payer of the collection - the organization.
(as amended by Federal Law of 09.07.1999 N 154-FZ)

Chapter 12. Offset and return overlaid or overwhelmed amounts

Article 78. Offset or return amounts of excessive tax paid, collecting, penalties, fine

(as amended by Federal Law of 27.07.2006 N 137-FZ)

The amount of unnecessarily paid tax is subject to a test account for the upcoming taxpayer payments on this or other taxes, repayment of arrears of other taxes, debt on foam and fines for tax offenses or return to the taxpayer in the manner prescribed by this article.
The offset of the amount of unnecessarily paid federal taxes and fees, regional and local taxes is made according to the relevant types of taxes and fees, as well as by the pencils accrued by appropriate taxes and fees.
The offset or return of the amount is unnecessary tax is made by the tax authority at the place of accounting of the taxpayer, unless otherwise provided for by this Code, without accrualing interest on this amount, unless otherwise established by this article.
The tax authority is obliged to inform the taxpayer about each other than the well-known tax authority the fact of excessive tax payments and the amount of an overlated tax paid within 10 days from the date of detection of such a fact.
In case of detection of facts indicating the possible excessive payment of tax, on the proposal of the tax authority or taxpayer, a joint reconciliation of payments for taxes, fees, penalties and fines can be carried out. The results of such a reconciliation are issued by the act of the tax authority and the taxpayer.
The form of a joint reconciliation of payments for taxes, fees, penalties and fines is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.
The offset of the amount of an overlated tax paid to the upcoming taxpayer payments on this or other taxes is carried out on the basis of a taxpayer's written statement by the tax authority.
The decision on the sum of the amount of an unnecessary tax paid to the account of the upcoming taxpayer payments is 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 an act of joint reconciliation of taxes paid by them if such a joint reconciliation was conducted.
The amount of excessive tax paid to the repayment of arrears on other taxes, the anniversary of the foam and (or) fines payable or recovery in cases provided for by this Code are made by the tax authorities independently.
In the case provided for by this clause, the decision on the sum of the amount of an excessive tax paid is made by the tax authority within 10 days from the date of the detection of the fact of excessive tax or from the date of signing by the tax authority and the taxpayer an act of joint reconciliation of taxes paid by them, if such a joint reconciliation was conducted, either from the date of entry into force of the court decision.
The provision provided for in this clause does not prevent the taxpayer to submit a written application for the summary of the amount of an excessive tax paid to the repayment of arrears (arrears of penalties, fines) into the tax authority. In this case, the decision of the tax authority on the sum of the inclined tax paid to the repayment of arrears and debt on the penalty, the fines are taken within 10 days from the date of receipt of the specified taxpayer's statement or from the date of signing by the tax authority and this taxpayer an act of joint reconciliation of taxes paid by them, if Such a joint reconciliation was conducted.
The amount of unnecessarily paid tax is returned to the taxpayer's written application within one month from the date of receipt by the tax authority of such an application.
Returns taxpayer amounts of excessive tax paid if he has arrears for other taxes of an appropriate type or debt on appropriate pencils, as well as fines subject to recovery in cases provided for in the current Code, is made only after the sum of the amount of excessive tax paid to the repayment of arrears (debt) .
The statement of standings or on the return of the amount of excessive paid tax can be filed within three years from the date of payment of the specified amount.
The decision on the return of the amount of unnecessary tax paid 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 the tax paid or from the date of signing by the tax authority and this taxpayer an act of joint reconciliation of taxes paid by them if such a joint reconciliation was conducted.
Before the expiration of the term established by paragraph, the first of this clause, the commission for the return of the amount of the inclined tax paid on the basis of the decision of the tax authority on the return of this tax amount is subject to the tax authority to the territorial body of the Federal Treasury for the return of the taxpayer in accordance with the budget legislation of the Russian Federation .
The tax authority is obliged to inform the taxpayer about the decision on the competition (return) of the amount of an overlated tax or decision on the refusal to perform (return) within five days from the date of the adoption of the relevant decision.
If the repayment of the amount is unnecessarily paid with a violation of the period established by paragraph 6 of this article, the tax authority for the amount of excessive tax paid, which is not returned within the prescribed period, interest is charged to pay the taxpayer, for each calendar day of return time.
The interest rate is made equal to the refinancing rate of the Central Bank of the Russian Federation, which operated in the days of the return period.
The territorial body of the Federal Treasury, which returned the amount of an overlated tax paid, notifies the tax authority on the return date and the amount of funds returned by the taxpayer.
In the event that paragraph 10 of this article, interest paid by the taxpayer is not fully paid, the tax authority decides on the return of the remaining interest amount calculated on the date of the actual return of the taxpayer amounts of excessive tax paid, within three days from the date of receipt of the notification of the territorial authority of the Federal Treasury on the return date and the sum of the money returned by the taxpayer.
Offset or return the amount of excessive paid tax and payment of accrued interest are carried out in the currency of the Russian Federation
The rules established by this article apply also to testing or returning amounts of excessive advance payments, fees, penalties and fines and are applied to tax agents and fees fees.
The provisions of this article regarding the return or testing of an overlated amount of state fees are applied taking into account the characteristics established by Chapter 25.3 of this Code.

Article 79. Returns amounts of excessive taxes, collection, penalties and fine
(as amended by Federal Law of 27.07.2006 N 137-FZ)

The amount of unnecessarily recovered tax is refundable to the taxpayer in the manner prescribed by this article.
Returns the taxpayer amounts of excessive taxable tax in the presence of arrears of other taxes of the corresponding type or debt on the appropriate pencils, as well as fines subject to recovery in cases provided for by this Code, are made only after the sum of this amount due to the repayment of this arrears (debt) in accordance with Article 78 of this Code.
The decision on the return amount of an unnecessary tax tax is made by the tax authority within 10 days from the date of receipt of the taxpayer's written statement on the return of the amount of overwhelmed tax.
Before the expiration of the term established by paragraph, the first of this clause, the commission for the return of the amount of an excessive tax, decorated on the basis of the decision of the tax authority on the return of this tax amount, is subject to the tax authority to the territorial body of the Federal Treasury for the return of the taxpayer in accordance with the budget legislation of the Russian Federation .
An application for the return amount of an excessive taxable tax may be filed by the taxpayer to the tax authority within one month from the day when the taxpayer became aware of the fact of excessive recovery from it of the tax, or from the day the court decision has taken into force.
The statement of claim in court may be filed within three years counting from the day when the person learned or should have learn about the fact of excessive tax recovery.
In the event that the fact of excessive tax recovery is established, the tax authority decides on the return of the amount of excessive tax, as well as accrued in the manner prescribed by paragraph 5 of this article, interest on this amount.
The tax authority, establishing the fact of unnecessary tax recovery, is obliged to inform the taxpayer within 10 days from the date of establishing this fact.
This message is transmitted to the head of the organization, physical person, their representatives personally on receipt or otherwise confirming the fact and date of its receipt.
The amount of unnecessarily recovered tax is refundable with interest accrued on it within one month from the date of receipt of the written application of the taxpayer on the return of the amount of excessive tax.
Interest in the amount of overwhelmed tax is charged from the day following the day of recovery, on the day of the actual return.
The interest rate is made equal to the refinancing rate of the Central Bank of the Russian Federation on these days.
The territorial body of the Federal Treasury, which returned the amount of excessive tax and interest accrued for this amount, notifies the tax authority on the return date and the amount of funds returned by the taxpayer.
In the event that paragraph 5 of this article, interest paid by the taxpayer is not fully paid, the tax authority decides on the return of the remaining interest rate calculated on the date of the actual return of the taxpayer amounts of excessive tax, within three days from the date of receipt of the notification of the territorial body of the Federal Treasury on the return date and the sum of the money returned by the taxpayer.
Before the expiration of the term established by paragraph, the first of this paragraph, the instructions for the refund of the remaining amount of interest, decorated on the basis of the decision of the tax authority on the return of this amount, should be treated with the tax authority to the territorial body of the Federal Treasury for return.
Return the amount of unnecessary tax and payment of accrued interest is carried out in the currency of the Russian Federation
The rules established by this article apply also to testing or returning the amounts of excessive deburring advance payments, fees, penalties, fine and apply to tax agents and fees fees.
The provisions established by this article apply to the return or testing of excessive amounts of state duty, taking into account the characteristics established by Chapter 25.3 of this Code.

Tax Code of the Russian Federation - Codified legislative actestablishing a system of taxes and fees in the Russian Federation.

The NK of the Russian Federation consists of two parts. In the first part (general part) installed general principles taxation. Was adopted in 1998.

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

Taxes are the main article of the revenue part of the state budget - their payment is unusually important for the state. At the same time, taxes are also one of the most problematic issues, since there are taxpayers who deliberately covering 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 entrepreneurial activity, since each entrepreneur is obliged to pay certain taxes and is repeatedly subjected to checks. 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, devoted to the general principles of taxation, entered into force on January 1, 1999. Thus, this section of the Code regulates the most common questions, for example, types of taxes and fees, which are charged in the Russian Federation, the rights and obligations of taxpayers and tax inspectors, responsibility for violations, appeal against solutions of regulatory authorities and many other important issues.

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

The second part of the Tax Code of the Russian Federation, in which the features of the collection of each of the taxes are indicated in detail, entered into force on January 1, 2001. Initially, the Tax Code entered into force only with four chapters, however, from 2001, almost annually, the Tax Code of the Russian Federation was complemented - new chapters were introduced, regulating those or other areas of taxation.

So, for example, in January 2005, chapters are operating that regulate the process of water tax, land tax and state duty, since 2002 - such important to entrepreneurial activities of the chapter, as a tax on sales, tax on the profit of organizations, a single agricultural tax, etc. d.

It is worth noting that the code regulates the legal relationship in almost all areas of economic activities and public life, including a special tax regime.

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

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

Tax Code of the Russian Federation (NK RF) - Codified legislative act establishing a system of taxes and fees in the Russian Federation.

Tasks of the NK RF.

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

rights and obligations of taxpayers, tax authorities and other participants in relations regulated by law 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 of the first (general part), which established general principles of taxation, and part of the second (special or special part), which establishes the procedure for issuing each of the taxes established in the country (fees).

Part of the first Tax Code of the Russian Federation

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

types of taxes and fees charged in the Russian Federation;

the basis of the emergence (change, termination) and the procedure for the execution of duties on the payment of taxes and fees;

principles of establishment, the introduction and termination of the previous taxes of the subjects of the Russian Federation and local taxes;

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

forms and methods of tax control;

responsibility for committing tax offenses;

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

Part Two of the Tax Code of the Russian Federation

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

Each tax or a special tax regime dedicates a separate chapter of the second part of the Code.

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

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

Value added tax;

Tax on income of individuals;

There are still questions on accounting and taxes? Ask them on the accounting forum.

Tax Code (Tax Code of the Russian Federation): details for an accountant
- Lee is the rule of a judicial recovery of taxes at retraining transactions (PP. 3 of paragraph 2 of Art. 45 of the Tax Code of the Russian Federation)?
  G.) The legislator established in the Tax Code of the Russian Federation an imperative rule, according to ... 3 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation, has the right to ... 3 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation, has the right to ... (Article 1 45 of the Tax Code of the Russian Federation) courts should be ... in accordance with the imperative requirements of the Tax Code of the Russian Federation and the explanations of the Supreme Court ... to be subordinate to the requirements of legality. The Tax Code was adopted to make ...
- Contact st. 54.1 of the Tax Code of the Russian Federation or goodbye "Unreasonable Tax Benefit"?
  The initiatives proposed to establish the limits of implementation in the Tax Code of the Russian Federation ... The Developer of the draft law proposed to consolidate the general rule in the Tax Code of the Russian Federation prohibiting ... unacceptable use of these terms in the Tax Code of the Russian Federation. Accordingly, a question arises ... of the Tax Code of the Russian Federation "The provisions of paragraph 5 of Article 82 of the Tax Code ... collection, insurance premiums" of the Tax Code of the Russian Federation (introduced by federal law ...
- New songs about the old: Business goal and unreasonable tax benefit by the eyes of the Tax Code
  It was decided - to be relevant provisions in the Tax Code of the Russian Federation. July 18, 2017 ... Resolved - to be relevant provisions in the Tax Code of the Russian Federation. July 18, 2017 ...
- New rules for conducting tax audits: Business goal and unreasonable tax gain by the eyes of the Tax Code and FTS. Upgrade for November 2017
- Review of the letters of the Ministry of Finance of the Russian Federation for July 2019
  The value added in the manner prescribed by the Tax Code of the Russian Federation, with the application of the rate ... "On Amendments to the Tax Code of the Russian Federation and Article 5 ... Amendments to Part Two of the Tax Code of the Russian Federation and individual legislative ...
- Practice of the Supreme Court of the Russian Federation for tax disputes for August 2019
  And paragraph 3 of Article 284 of the Tax Code of the Tax Base in obtaining dividends ... Application by arbitration courts of the first Tax Code of the Russian Federation ", the courts came to ... paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, since the share of participation ...
- The procedure for filling the declarations and the deadlines for reporting in the liquidation of the organization or its reorganization
  ... - Art. 50 NK RF. There are no special standards in the Tax Code, setting deadlines ... - Art. 50 NK RF. In the tax code, there are no special norms that set deadlines ... Reorganization of a legal entity? It should be noted that the Tax Code did not establish special dates for the submission ..., until the day of state registration of termination. The Tax Code does not contain the rules establishing other ...
- Review of important changes in the part of the first and second NK of the Russian Federation submitted by law No. 325-FZ dated 09.29.2019
  In part, the first and second Tax Code of the Russian Federation introduced by law No. 325 - FZ ... In terms of the first and second Tax Code of the Russian Federation. "Published 29 ... In terms of the first and second of the Tax Code of the Russian Federation submitted by law No. 325 - FZ ... In terms of the first and second Tax Code of the Russian Federation. " Published 29 ...
- Primary Documents in Cameral VAT Declaration Check
  What is the basis (according to which norm of the Tax Code) requested documents. Information about this ... -02-07 / 1/36882 stressed: the tax code does not define an exhaustive list of documents ... body (tax authority). At the same time, the Tax Code does not provide for the basis for leaving ... the tax declaration (calculation) is not provided for by the Tax Code. When requesting documents within ...
- On the application of exemption from the payment of VAT Ex- "Simplification"
  VAT should take into account two points: the tax code does not provide any responsibility ... VAT payments in this case are not provided by the Tax Code. However, the lack of installed ...
- Translation to the card is not income yet. Do not rush to pay taxes
  Cases do not need to pay ndfl? The Tax Code contains a large list of income, with ...

Tax Code of the Russian Federation Part 1

Section I. General provisions

Article 1. Legislation of the Russian Federation on taxes and fees, legislation of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of municipal entities about taxes and fees
Article 2. Relations regulated by legislation on taxes and fees
Article 3. The main principle of tax laws and fees
Article 4. Regulatory legal acts of the Government of the Russian Federation, federal executive bodies, executive bodies of constituent entities of the Russian Federation, executive bodies of local self-government
Article 5. The action of acts of law on taxes and fees in time
Article 6. Incomposition of the regulatory legal acts of this Code
Article 6.1. The procedure for calculating the timing established by law on taxes and fees
Article 7. International Treaties on Taxation
Article 8. The concept of tax, collection, insurance premiums
Article 9. Participants in relations regulated by law on taxes and fees
Article 10. Procedure for the proceedings on violations of tax legislation and fees
Article 11. Institutions, Concepts and Terms used in this Code
Article 11.1. Concepts and terms used in taxation of hydrocarbon raw materials
Article 11.2. Personal Area Taxpayer

Article 12. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) bodies of state authorities of the constituent entities of the Russian Federation and representative bodies of municipal entities 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 contributions
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, fees payers, payers of insurance premiums
Article 20. Interdependent faces
Article 21. Rights of taxpayers (fees of fees, payers of insurance premiums)
Article 22. Ensuring and protecting the rights of taxpayers (fees of fees, fertilizers of insurance premiums)
Article 23. Responsibilities of taxpayers (fees of fees, payers of insurance premiums)
Article 24. Tax Agents
Article 24.1. Participation of the taxpayer in the agreement of the investment partnership
Article 25. lost strength

Article 25.1. General provisions on the consolidated group of taxpayers
Article 25.2. Conditions for creating a consolidated taxpayer group
Article 25.3. Agreement on the creation of a consolidated taxpayer group
Article 25.4. Changes in the creation of a consolidated group of taxpayers and the extension of its term
Article 25.5. Rights and obligations of a responsible participant and other participants in the consolidated group of taxpayers
Article 25.6. Termination of the consolidated group of taxpayers

Article 25.7. Operator of the new seabed field of hydrocarbon raw materials

Article 25.8. General Regulations on regional investment projects
Article 25.9. Taxpayers - regional participants investment projects
Article 25.10. Register of participants in regional investment projects
Article 25.11. The procedure for including organization in the registry
Article 25.12. Amendments to the information contained in the Registry and the termination of the status of the participant of the Regional Investment Project
Article 25.12-1. Application and termination of tax benefits by participants in regional investment projects for which the inclusion in the registry is required

Article 25.13. Controlled Foreign Companies and Control Persons
Article 25.13-1. Exemption from taxation of the profits of a controlled foreign company
Article 25.14. Notice of participation in foreign organizations and notification of controlled foreign companies. The procedure for recognizing taxpayers by regulatory persons
Article 25.15. Procedure for accounting for the profit of a controlled foreign company in tax

Article 26. The right to representation in relations regulated by law 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 bodies. Internal affairs bodies. Investigative authorities. Responsibility of tax authorities, customs authorities, internal affairs bodies, investigative bodies, their officials

Article 30. Tax authorities in the Russian Federation
Article 31. Tax authorities
Article 32. Duties of tax authorities
Article 33. Responsibilities of tax authorities
Article 34. Customs authority and responsibilities of their officials in the field of taxation and fees
Article 34.1. Lost power
Article 34.2. Powers of financial bodies in the field of taxes, fees, insurance premiums
Article 35. The responsibility of tax authorities, customs authorities, as well as their officials

Article 36. Powers of the internal affairs bodies, investigative bodies
Article 37. Responsibility of the internal affairs bodies, investigative bodies and their officials

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

Article 38. Taxation facility
Article 39. Implementation of goods, works or services
Article 40. Principles for determining the price of goods, works or services for tax purposes
Article 41. Principles of income definition
Article 42. Revenues from sources in the Russian Federation and from sources outside the Russian Federation
Article 43. Dividends and interest

Article 44. Appearance, change and termination of the obligation to pay tax, collecting, insurance premiums
Article 45. Execution of the obligation to pay tax, collecting, insurance premiums
Article 46. Recovery of tax, collection, insurance premiums, as well as penalties, fine at the expense of cash on the accounts of the taxpayer (payer of collecting, payer of insurance premiums) - Organizations, individual entrepreneurs or tax agent - organization, individual entrepreneur in banks, as well as The score of its electronic cash
Article 47. Recovery of tax, collection, insurance premiums, as well as penalties and fines at the expense of other property of the taxpayer (tax agent, payer of collecting, payer of insurance premiums) - Organizations, Individual Entrepreneur
Article 48. Recovery of tax, collection, insurance premiums, penalties, fines at the expense of the taxpayer property (payer of fees) - an individual who is not an individual entrepreneur
Article 49. Execution of the obligation to pay taxes, fees, insurance premiums (penalties, fines) in the liquidation of the organization
Article 50. Execution of the obligation to pay taxes, fees, insurance premiums (penalties, fines) in the reorganization of a legal entity
Article 51. Execution of the obligation to pay taxes, fees, insurance premiums of a missing or incapacitated individual
Article 52. The procedure for calculating taxes, insurance premiums
Article 53. Tax base and tax rate, fees
Article 54. General issues of calculating the tax base
Article 54.1. The limits of the implementation of the rights to calculate the tax base and (or) the amount of tax, collecting, insurance premiums
Article 55. Tax period
Article 56. Establishment and use of tax benefits and fees
Article 57. Timing of taxes, fees, insurance premiums
Article 58. The procedure for paying taxes, fees, insurance premiums
Article 59. Recognition of arrears and debts on foams and fines hopeless to recovery and write-off
Article 60. Responsibilities of banks on the execution of orders for the transfer of taxes, fees, insurance premiums

Article 61. General conditions for changing the period of payment of tax, collecting, insurance premiums, as well as penalties and fine
Article 62. Circumstances that exclude a change in the period of payment of tax, collecting, insurance premiums
Article 63. Authorities authorized to make decisions about changing the timing of taxes, fees, insurance premiums
Article 64. The procedure and conditions for granting a delay or installments on the payment of tax, collecting, insurance premiums
Article 64.1. Lost power
Article 65. Lose strength
Article 66. Investment tax credit
Article 67. The procedure and conditions for the provision of an investment tax loan
Article 68. Termination of a delay, installments or investment tax credit

Article 69. Requirement for payment of tax, collection, insurance premiums
Article 70. Terms of Directuring Requirements on the payment of tax, collection, insurance premiums
Article 71. Consequences of changes in the obligation to pay tax, collecting, insurance premiums

Article 72. Ways to ensure the fulfillment of the obligation to pay taxes, fees, insurance premiums
Article 73. Property pledge
Article 74. Guarantion
Article 74.1. Bank guarantee
Article 75. Peny.
Article 76. Suspension of bank account operations, as well as transfers of electronic money organizations and individual entrepreneurs
Article 77. Property arrest

Article 78. Offset or return amounts of excessive tax paid, collecting, insurance premiums, penalties, fine
Article 79. Returns amounts of excessive taxes, collecting, insurance premiums, penalties and fine

Section V. Tax Declaration and Tax Control

Article 80. Tax Declaration, Calculations
Article 81. Amendments to the Tax Declaration, Calculations

Article 82. General Regulations on Tax Control
Article 83. Accounting for organizations and individuals
Article 84. The procedure for registration and deregistration of organizations and individuals. An identification number Taxpayer
Article 85. Responsibilities of bodies, institutions, organizations and officials to report information related to the tax authorities related to organizations and individuals
Article 85.1. The obligations of bodies engaged in the opening and maintenance of personal accounts in accordance with the budget legislation of the Russian Federation related to taxpayers
Article 86. Responsibilities of banks related to the implementation of tax control
Article 86.1, Article 86.2, Article 86.3. Lost strength
Article 87. Tax audits
Article 87.1. Lost power
Article 88. Cameral Tax Check
Article 89. Exit Tax Check
Article 89.1. Features of the exit tax audit of the consolidated group of taxpayers
Article 89.2. Features of the exit tax audit of the taxpayer - participant of the regional investment project
Article 90. Participation of a Witness
Article 91. Access of officials of tax authorities into the territory or to the premises for tax audit
Article 92. Inspection
Article 93. Calm documents when conducting a tax audit
Article 93.1. Cement of documents (information) on the taxpayer, payer of fees, payer of insurance premiums and tax agent or information on specific transactions
Article 94. Reception of documents and subjects
Article 95. Examination
Article 96. Attraction of a specialist to assist in the implementation of tax control
Article 97. Participation of the translator
Article 98. The participation of witnesses
Article 99. General requirements imposed on the Protocol compiled in the production of actions to carry out tax control
Article 100. Registration of the results of the tax audit
Article 100.1. Procedure for consideration of tax offenses
Article 101. Deciding on the results of the review of the Tax Verification Materials
Article 101.1. Lost power
Article 101.2. The entry into force of the tax authority's decision on bringing to responsibility for the commission of a tax offense and decisions to refuse to be liable for tax offense when appealing in appeal
Article 101.3. Fulfillment of the tax authority to bring to responsibility for committing a tax offense or decision to refuse to bring to responsibility for tax offense
Article 101.4. The proceedings on the case of the tax offenses provided for by this Code
Article 102. Tax Mystery
Article 103. Inadmissibility of causing unlawful harm when conducting tax control
Article 103.1. Lost power
Article 104. Application for the recovery of tax sanction
Article 105. Consideration of cases and execution of decisions on the recovery of tax sanctions

Section V.1. Interdependent faces and international groups of companies. General provisions on prices and taxation. Tax control due to transactions between interdependent persons. Pricing agreement. Documentation on international groups of companies

Article 105.1. Interdependent faces
Article 105.2. The procedure for determining the participation of the person in the organization

Article 105.3. General provisions on taxation in transactions between interdependent persons
Article 105.4. Features of price recognition markets for tax purposes when applying regulated prices
Article 105.5. Comparability of commercial and (or) financial transactions and functional analysis
Article 105.6. Information used in comparison of the terms of transactions between interdependent persons with the terms of transactions between non-interdependent persons

Article 105.7. General provisions on the methods used in determining for income tax purposes (profits, revenues) in transactions whose parties are interdependent
Article 105.8. Financial indicators and profitability interval
Article 105.9. Method of comparable market prices
Article 105.10. Method of price follow-up implementation
Article 105.11. Cost method
Article 105.12. Method comparable profitability
Article 105.13. Profit distribution method

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

Article 105.16-1. General provisions on documentation on international groups of companies
Article 105.16-2. Submission of notifications about participation in the International Group of Companies
Article 105.16-3. General provisions on the submission of country information
Article 105.16-4. Global documentation
Article 105.16-5. National documentation
Article 105.16-6. Country report

Article 105.17. Check by the federal executive body authorized to control and oversight in the field of taxes and fees, full of calculation and tax payments due to transactions between interdependent persons
Article 105.18. Symmetric adjustments

Article 105.19. General provisions on pricing agreement for tax purposes
Article 105.20. Parties to pricing agreement
Article 105.21. Pricing agreement
Article 105.22. Procedure for concluding pricing agreement
Article 105.23. Verification of pricing agreement
Article 105.24. Procedure for termination of pricing agreement
Article 105.25. Stability conditions of pricing agreement

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

Article 105.26. General Tax Monitoring Regulations
Article 105.27. The procedure for submitting an application for tax monitoring, making a decision on conducting (on refusal to conduct a tax monitoring
Article 105.28. The procedure for early termination of tax monitoring

Article 105.29. Tax monitoring procedure
Article 105.30. Motivated opinion of the tax authority
Article 105.31. Mutually agreed procedure

Section VI. Tax offenses and responsibility for their commitment

Article 106. The concept of a tax offense
Article 107. Persons payable for tax offenses
Article 108. General conditions for bringing to responsibility for tax offense
Article 109. Circumstances that exclude the attraction of a person to liability for tax offense
Article 110. Forms of guilt when making a tax offense
Article 111. Circumstances that exclude the guilt of a person in committing a tax offense
Article 112. Circumstances, mitigating and aggravating responsibility for tax offense
Article 113. The limitation period for rapid responsibility for tax offense
Article 114. Tax sanctions
Article 115. The limitation period for the recovery of fines

Article 116. Violation of the procedure for registration in the tax authority
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