FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 1, 2020 No. 102-FZ

About modification of parts the first and second Tax Code of the Russian Federation and separate legal acts of the Russian Federation

Accepted by the State Duma on March 31, 2020

Approved by the Federation Council on March 31, 2020

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 26, Art. 3022; No. 48, Art. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; No. 52, Art. 6450; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 45, Art. 6157; 2015, No. 10, Art. 1419; No. 24, Art. 3377; 2016, No. 15, Art. 2063; No. 27, Art. 4173, 4176; No. 49, Art. 6844; 2017, No. 47, Art. 6849; No. 49, Art. 7315; 2018, No. 9, Art. 1291; No. 31, Art. 4821; 2019, No. 22, Art. 2667; No. 39, Art. 5375) following changes:

1) in Article 4:

a) add Item 1 with words "if other is not provided by this Article";

b) add with Items 3 - 5 following contents:

"3. The government of the Russian Federation has the right to publish the regulatory legal acts providing in the period from January 1 to December 31, 2020 (inclusive) in 2020:

1) suspension, cancellation or transfer for later term of tax control measures, including checks of completeness of calculation and tax payment in connection with transactions between affiliated persons, and also suspension of current of the terms provided by this Code, including terms of appointment (carrying out) of checks, for suspension or transfer of the specified tax control measures;

2) prolongation of the due dates for tax payment established by this Code (advance payments on taxes) including provided by special tax regimes, charges, insurance premiums;

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