of August 3, 2018 No. 334-FZ
About introduction of amendments to article 52 parts one and part the second Tax Code of the Russian Federation
Accepted by the State Duma on July 24, 2018
Approved by the Federation Council on July 28, 2018
Article 52 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; 2011, No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157; 2015, No. 18, Art. 2616; No. 27, the Art. 4176) to add 2016, with Item 2.1 of the following content:
"2.1. Recalculation of the amounts of earlier estimated taxes specified in Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code is performed no more than for three tax periods preceding calendar year of the direction of the tax notification in connection with recalculation if other is not provided by this Item.
The recalculation provided by paragraph one of this Item concerning the taxes specified in Items 1 and 2 of article 15 of this Code is not performed if attracts increase in earlier paid amounts of the specified taxes.".
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 49, Art. 4554; 2003, No. 46, Art. 4435; 2004, No. 49, Art. 4840; 2007, No. 31, Art. 4013; 2008, No. 30, Art. 3616; 2009, No. 48, Art. 5733, 5734; 2010, No. 31, Art. 4198; 2011, No. 1, Art. 7; 2013, No. 30, Art. 4081; No. 40, Art. 5038; No. 44, Art. 5646; 2014, No. 14, Art. 1544; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6660, 6663; 2015, No. 48, Art. 6686; 2016, No. 1, Art. 16; No. 27, Art. 4175; No. 49, Art. 6844; 2017, No. 1, Art. 5; No. 40, Art. 5753; No. 49, Art. 7306, 7307; 2018, No. 1, Art. 20) following changes:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.