of October 1, 2020 No. 312-FZ
About modification of part one of the Tax Code of the Russian Federation
Accepted by the State Duma on September 16, 2020
Approved by the Federation Council on September 23, 2020
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. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 48, Art. 5500; 2009, No. 52, Art. 6450; 2010, No. 31, Art. 4198; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 26, Art. 3372; No. 45, Art. 6157; 2015, No. 24, Art. 3377; 2016, No. 27, Art. 4176, 4177; No. 49, Art. 6844; 2017, No. 47, Art. 6848; 2018, No. 9, Art. 1291; No. 31, Art. 4821; 2019, No. 22, Art. 2667; No. 39, Art. 5375; 2020, No. 14, Art. 2032) following changes:
1) in Item 9 of Article 45:
a) in paragraph one of the word "taking into account provisions of this Item" to exclude;
b) declare paragraph two invalid;
Item 6.1 of Article 78 to state 2) in the following edition:
"6.1. The amount of excessively paid insurance premiums for mandatory pension insurance is not subject to return if, according to territorial authority of the Pension Fund of the Russian Federation, the specified amount in accordance with the legislation of the Russian Federation about the individual (personified) accounting in system of mandatory pension insurance is considered in individual part of rate of insurance premiums on individual personal account of insured person to which at the time of submission of the statement for return of the amount of excessively paid insurance premiums the insurance pension according to the Federal Law of December 28, 2013 is granted to No. 400-FZ "About insurance pensions".";
The paragraph third Item 1.1 of Article 79 to state 3) in the following edition:
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.