Legislation of the Russian Federation.

N BG-3-18 / 297 defines measures to ensure the adoption and implementation of decisions of the Commission of the Ministry of Taxes of the Russian Federation on consideration of issues of reflection in personal accounts of taxpayers Money debited from settlement accounts of taxpayers, but not credited to accounts for accounting for budget revenues On the execution of payment orders for transfer tax payments see order of the Ministry of Finance of the Russian Federation and the Ministry of Taxation of the Russian Federation of February 29, 2000 NN 21n, AP-3-25 / 82 The obligation to pay tax is also considered fulfilled after the tax authority or the court, in the manner prescribed by Article 78 of this Code, decides on offset is unnecessary paid or overpaid taxes. If the obligation to calculate and withhold tax is assigned in accordance with this Code to a tax agent, then the taxpayer's obligation to pay tax is considered fulfilled from the moment the tax agent withholds the tax. 3.

Art. 46 NK RF (2017): questions and answers

Attention

The order must contain the details of the corporate means of payment with which the electronic money will be transferred, as well as the current account to which they are sent. Collection is allowed from ruble electronic wallets, and if the amounts of balances on them are insufficient, from foreign currency ones.

Important

In this case, the rules on the sale of foreign currency, given above, apply. Foreclosure on property It is allowed in case of insufficient funds on electronic wallets and bank accounts.

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Collection of a tax or fee at the expense of other property of a taxpaying organization or a tax agent organization , a tax agent-organization within the limits of the amounts specified in the claim for payment of tax, and taking into account the amounts in respect of which the recovery was made in accordance with Article 46 of this Code.

Article 46 of the Tax Code of the Russian Federation dated July 31, 1998 146 fz

In the first case, the collection is made in an amount equivalent to the payment in rubles. The exchange rate set by the Central Bank on the date of write-off is applied.
When collecting money from a foreign currency account, the head (deputy head) of the IFTS sends, simultaneously with the order to write off, an order to sell the foreign currency of the payer / agent no later than the next day. The costs associated with this operation are covered by the person who has not fulfilled the tax obligation.

Exception 46 article of the Tax Code of the Russian Federation does not allow the recovery tax amounts from the deposit account, if the term of the relevant deposit agreement has not expired. If such an agreement exists, the IFTS may instruct the bank to write off and transfer at the end of its validity period, if by that time the debt has not been repaid.

Funds from the deposit are transferred to the current account, and then the order of the tax authority is executed.

Tax Code of the Russian Federation. Article 46 of the Tax Code of the Russian Federation

N 146-FZ (as amended on March 30, July 9, 1999, January 2, August 5, 2000, March 24, 2001) and part two of August 5, 2000 N 117-FZ (as amended on 29 December 2000, May 30, August 6, 7, 8, 2001) Article 45.
Fulfillment of the Obligation to Pay a Tax or Fee 1. A taxpayer shall independently fulfill the obligation to pay a tax, unless otherwise provided by the legislation on taxes and fees.

The obligation to pay tax must be fulfilled within the time period established by the legislation on taxes and fees. The taxpayer has the right to fulfill the obligation to pay taxes ahead of schedule. Failure or improper performance obligation to pay tax is the basis for the direction of the tax authority, the state authority off-budget fund or the customs authority to the taxpayer of a claim for payment of tax.
In the presence of the specified agreement, the tax authority has the right to give the bank an instruction (instruction) to transfer, upon the expiration of the term of the deposit agreement, funds from the deposit account to the settlement (current) account of the taxpayer or tax agent, if by this time the instruction sent to this bank has not been executed ( order) of the tax authority to transfer tax. 6. The collection order (instruction) of the tax authority for the transfer of tax is executed by the bank no later than one business day following the day it receives said order(instructions), if the tax is collected from ruble accounts, and no later than two business days if the tax is collected from foreign currency accounts, as long as this does not violate the order of priority of payments established by the civil legislation of the Russian Federation.

dated July 31, 1998 N 146-FZ
Part one

State Duma

Federation Council

(as amended by Federal Laws of 09.07.1999 N 154-FZ,

dated 02.01.2000 N 13-FZ, dated 05.08.2000 N 118-FZ (as amended on 03/24/2001),

dated December 28, 2001 N 180-FZ, dated December 29, 2001 N 190-FZ, dated December 30, 2001 N 196-FZ,

of the Customs Code of the Russian Federation of May 28, 2003 N 61-FZ,

Federal laws of 06.06.2003 N 65-FZ,

dated 30.06.2003 N 86-FZ, dated 07.07.2003 N 104-FZ, dated 23.12.2003 N 185-FZ,

No. 58-FZ of 29.06.2004, No. 95-FZ of 29.07.2004, No. 127-FZ of 02.11.2004,

No. 78-FZ of 01.07.2005, No. 137-FZ of 04.11.2005, No. 19-FZ of 02.02.2006,

dated 27.07.2006 N 137-FZ, dated 30.12.2006 N 265-FZ, dated 30.12.2006 N 268-FZ,

dated 04/26/2007 N 64-FZ, dated 05/17/2007 N 83-FZ, dated 05/17/2007 N 84-FZ,

dated 06/26/2008 N 103-FZ, dated 06/30/2008 N 108-FZ, dated 07/23/2008 N 160-FZ,

dated 24.11.2008 N 205-FZ, dated 26.11.2008 N 224-FZ, dated 19.07.2009 N 195-FZ,

dated 24.07.2009 N 213-FZ, dated 23.11.2009 N 261-FZ, dated 25.11.2009 N 281-FZ,

dated November 28, 2009 N 283-FZ, dated December 17, 2009 N 318-FZ, dated December 27, 2009 N 374-FZ,

dated 12/29/2009 N 383-FZ, dated 03/09/2010 N 20-FZ, dated 07/27/2010 N 229-FZ,

dated 30.07.2010 N 242-FZ, dated 28.09.2010 N 243-FZ, dated 03.11.2010 N 287-FZ,

No. 306-FZ dated November 27, 2010, No. 324-FZ dated November 29, 2010, No. 404-FZ dated December 28, 2010,

No. 132-FZ of 07.06.2011, No. 162-FZ of 27.06.2011, No. 200-FZ of 11.07.2011,

dated 18.07.2011 N 227-FZ, dated 19.07.2011 N 245-FZ, dated 16.11.2011 N 321-FZ,

dated 21.11.2011 N 329-FZ, dated 28.11.2011 N 336-FZ, dated 03.12.2011 N 392-FZ,

as amended by Federal Laws of March 30, 1999 N 51-FZ,

dated July 31, 1998 N 147-FZ (as amended on July 9, 2002),

Determination of the Constitutional Court of the Russian Federation of December 6, 2001 N 257-O,

Resolution of the Constitutional Court of the Russian Federation of March 17, 2009 N 5-P)

Section I. GENERAL PROVISIONS

Chapter 1. LEGISLATION ON TAXES AND FEES AND OTHER

NORMATIVE LEGAL ACTS ON TAXES AND FEES

Article 1 legal acts representative bodies municipalities about taxes and fees

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

1. The legislation of the Russian Federation on taxes and fees consists of this Code and adopted in accordance with it federal laws about taxes and fees.

2. This Code establishes a system of taxes and fees, as well as general principles taxation and fees in the Russian Federation, including:

1) types of taxes and fees levied in the Russian Federation;

(As amended by Federal Law No. 154-FZ of July 9, 1999)

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

(As amended by Federal Law No. 154-FZ of July 9, 1999)

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

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

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

(As amended by Federal Law No. 154-FZ of July 9, 1999)

5) forms and methods of tax control;

(As amended by Federal Law No. 154-FZ of July 9, 1999)

6) liability for committing tax offenses;

(As amended by Federal Law No. 154-FZ of July 9, 1999)

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

(As amended by Federal Law No. 154-FZ of July 9, 1999)

3. The effect of this Code shall apply to relations on the establishment, introduction and collection of fees in cases where this is expressly provided for by this Code.

4. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes of the constituent entities of the Russian Federation adopted in accordance with this Code.

5. Normative legal acts of municipalities on local taxes and fees are accepted by the representative bodies of municipalities in accordance with this Code.

(as amended by Federal Laws No. 154-FZ of July 9, 1999, No. 95-FZ of July 29, 2004, No. 137-FZ of July 27, 2006)

6. The laws and other normative legal acts specified in this article are referred to in the text of this Code as "legislation on taxes and fees".

Article 2. Relations regulated by the legislation on taxes and fees

Legislation on taxes and fees governs power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and holding accountable for committing tax offense.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

To the relations on the establishment, introduction and collection of customs payments, as well as to the relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing to responsibility those responsible, legislation on taxes and fees shall not apply, unless otherwise provided by this Code.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

Article 3. Basic principles of legislation on taxes and fees

1. Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

2. Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious and other similar criteria.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital.

3. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.

4. It is not allowed to establish taxes and fees that violate the uniform economic space Russian Federation and, in particular, directly or indirectly restricting the free movement within the territory of the Russian Federation of goods (works, services) or financial resources or otherwise restrict or create obstacles to the economic activities of individuals and organizations not prohibited by law.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

5. The paragraph is no longer valid. - Federal Law of July 29, 2004 N 95-FZ.

The paragraph is invalid. - Federal Law of July 29, 2004 N 95-FZ.

No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by this Code, not provided for by this Code, or established in a different manner than determined by this Code.

6. When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

(As amended by Federal Law No. 154-FZ of July 9, 1999)

7. All unremovable doubts, contradictions and ambiguities of legislative acts on taxes and fees shall be interpreted in favor of the taxpayer (payer of fees).

Legislation of the Russian Federation

Collection of the main federal laws of the Russian Federation

☰

tax code of the Russian Federation (part one) dated July 31, 1998 N 146-FZ (as amended on December 27, 2018)

TAX CODE OF THE RUSSIAN FEDERATION

PART ONE

Adopted by the State Duma on July 16, 1998
Approved by the Federation Council on July 17, 1998

Section I. General Provisions

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees

Chapter 2. The system of taxes and fees in the Russian Federation

Chapter 2.1. Insurance premiums in the Russian Federation

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

Chapter 3. Taxpayers and Payers of Fees, Payers of Insurance Contributions. Tax agents

Chapter 3.1. Consolidated group of taxpayers

Chapter 3.2. Operator of a new offshore hydrocarbon deposit

Chapter 3.3. Features of taxation in the implementation of regional investment projects

Chapter 3.4. Controlled foreign companies and controlling persons

Chapter 4. Representation in relations regulated by the legislation on taxes and fees

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

Chapter 5. Tax authorities. Customs. financial authorities. Responsibility of tax authorities, customs authorities, their officials

Chapter 6 Investigative authorities

Section IV. General rules for fulfilling the obligation to pay taxes, fees, insurance premiums

Chapter 7. Objects of taxation

Chapter 8. Fulfillment of the obligation to pay taxes, fees, insurance premiums

Chapter 10

Chapter 11

Chapter 12. Offset and return of overpaid or overcharged amounts

Section V. Tax Declaration and Tax Control

Chapter 13. Tax Declaration

Chapter 14. Tax control

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

Chapter 14.1. interdependent persons. The procedure for determining the share of participation of one organization in another organization or an individual in an organization

Chapter 14.2. General Provisions on Prices and Taxation. Information used when comparing the terms of transactions between related parties with the terms of transactions between persons who are not related

Chapter 14.3. Methods used in determining for taxation purposes income (profit, proceeds) in transactions, the parties to which are related parties

Chapter 14.4. controlled transactions. Preparation and submission of documentation for the purposes of tax control. Notice of controlled transactions

Chapter 14.4-1. Submission of documentation on international groups of companies

Chapter 14.5. Tax control in connection with transactions between related parties

Chapter 14.6. Pricing agreement for tax purposes

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

Chapter 14.7. Tax monitoring. Information exchange regulation

Chapter 14.8. The procedure for conducting tax monitoring. Motivated opinion of the tax authority

Section VI. Tax offenses and liability for their commission

Chapter 15. General Provisions on Liability for Committing Tax Offenses

Chapter 16. Types of tax offenses and liability for their commission

Chapter 17. Costs associated with the implementation of tax control

Chapter 18

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

Chapter 20.1. Automatic exchange of financial information with foreign states (territories)

Chapter 20.2. International automatic exchange of country reports in accordance with international treaties of the Russian Federation

Tax Code of the Russian Federation (part one) N 146-FZ ( current edition 2019)

Russian legislation 2019
Collection of federal laws of the Russian Federation (FZ RF)
Last update: 04/22/2019