of November 28, 2025 No. 425-FZ
About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided legal acts (separate provisions of legal acts) of the Russian Federation
Accepted by the State Duma on November 20, 2025
Approved by the Federation Council on November 26, 2025
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; 2000, No. 2, Art. 134; 2001, No. 53, Art. 5026; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 27, Art. 2717; No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 18, Art. 2118; No. 22, Art. 2563, 2564; 2008, No. 26, Art. 3022; No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 30, Art. 3739; No. 48, Art. 5711, 5733; No. 51, Art. 6155; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014, 7070; 2012, No. 14, Art. 1545; No. 26, Art. 3447; No. 27, Art. 3588; No. 50, Art. 6954; 2013, No. 19, Art. 2321; No. 23, Art. 2866; No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4049, 4081; No. 40, Art. 5037, 5038; No. 44, Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 30, Art. 4220; No. 40, Art. 5315; No. 45, Art. 6157, 6158; No. 48, Art. 6657, 6660, 6663; 2015, No. 1, Art. 15; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 1, Art. 6; №7, of Art. 920; No. 15, Art. 2063; No. 18, Art. 2486, 2506, 2510; No. 22, Art. 3092; No. 27, Art. 4173, 4174, 4176, 4177; No. 49, Art. 6842, 6844; 2017, No. 1, Art. 16; No. 49, Art. 7307, 7312, 7313, 7315; 2018, No. 1, Art. 20, 50; No. 30, Art. 4534; No. 31, Art. 4819, 4821; No. 32, Art. 5087, 5093, 5095, 5127; No. 45, Art. 6828; No. 49, Art. 7496, 7519; No. 53, Art. 8416, 8419, 8472; 2019, No. 18, Art. 2225; No. 23, Art. 2908; No. 31, Art. 4428; No. 39, Art. 5375; No. 52, Art. 7788; 2020, No. 13, Art. 1857; No. 14, Art. 2000, 2032; No. 30, Art. 4745; No. 46, Art. 7212, 7215; No. 48, Art. 7627; 2021, No. 1, Art. 9; No. 8, Art. 1196; No. 17, Art. 2886; No. 24, Art. 4217; No. 27, Art. 5133; No. 49, Art. 8143; 2022, No. 9, Art. 1250; No. 13, Art. 1955, 1956; No. 18, Art. 3006; No. 22, Art. 3544; No. 27, Art. 4626; No. 29, Art. 5206, 5230, 5301; No. 52, Art. 9382; 2023, No. 1, Art. 12; No. 12, Art. 1877; No. 16, Art. 2762; No. 23, Art. 4016; No. 26, Art. 4676; No. 32, Art. 6121, 6147; No. 45, Art. 7993; No. 49, Art. 8656; No. 52, Art. 9508, 9523, 9524; 2024, No. 13, Art. 1681; No. 23, Art. 3038; No. 26, Art. 3550; No. 29, Art. 4105; No. 33, Art. 4955; No. 41, Art. 6060; No. 45, Art. 6693; No. 48, Art. 7200, 7206; No. 49, Art. 7409; 2025, No. 31, Art. 4640, 4641; No. 42, Art. 6082; Russian newspaper, 2025, on November 19) following changes:
a) add Item 4.1 with the paragraph the fifth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
b) add Item 4.2 with the paragraph the fifth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
c) add Item 4.3 with the paragraph the fifteenth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
d) add Item 4.4 with the paragraph the twelfth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
e) add Item 4.5 with the paragraph the fifth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
e) add Item 4.6 with the paragraph the fifth the following content:
"Provisions of this Item are not applied to the income tax of the organizations estimated according to Article 288.5 of this Code.";
2) in Article 11:
the twenty first to state the paragraph in the following edition:
"seasonal production and (or) sales of goods, works or services - production and (or) sales of goods, works or services which implementation and (or) demand for which are directly connected with natural, climatic conditions, with season. This concept is applied to the organization and the individual entrepreneur if for certain quarter, half-year their productive activity and (or) realization made (executed, rendered) them goods, works (services) decrease more than by 50 percent owing to natural or climatic conditions, season;";
add with the paragraph thirty third the following content:
"property - types of objects of the civil laws relating to property according to the Civil code of the Russian Federation, except for property rights. At the same time for the purposes of of this Code non-cash, bank entry securities, digital currency are recognized property (including the digital currency used as instrument of payment according to agreements in foreign trade (contracts) within the experimental legal regime in the field of digital innovations established according to article 1.1 of the Federal Law of July 31, 2020 No. 259-FZ "About digital financial assets, digital currency and about modification of separate legal acts of the Russian Federation"), and for the purposes of the provided this Code of arrest and prohibition on alienation (transfer to pledge) the property is understood as types of objects of the civil laws relating to property according to the Civil code of the Russian Federation.";
b) to add Item 5 after the word of "Federation" with words ", the "Deposit Insurance Agency" state corporation, International Bank for Economic Cooperation, Interstate bank, the International investment bank";
a) the fifth after the word to "form" to add the paragraph with words ", and also tax notifications";
b) to state the paragraph of the sixth in the following edition:
"By transfer to tax authority through personal account of the taxpayer of documents electronically taxpayers - the physical persons who are not individual entrepreneurs sign documents the strengthened unqualified digital signature created according to the procedure, established by federal executive body, the representative for control and supervision in the field of taxes and fees, according to requirements of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature" if other is not provided by this Code.";
c) add with the new paragraph the eighth the following content:
"The documents transmitted through personal account of the taxpayer electronically signed according to this Code are recognized electronic documents, equivalent to the paper documents signed by the sign manual of the taxpayer.";
d) the eighth and ninth to consider paragraphs respectively paragraphs the ninth and tenth;
4) in Article 11.3:
a) add Item 1 with subitems 6 - 8 following contents:
"6) in connection with submission by the tax agent of the subsequent notification on assessed taxes, advance payments on taxes, charges, insurance premiums, calculation for income tax - in the amount of exceeding of the tax amount on the income of physical persons specified in the prior notification on assessed taxes, advance payments on taxes, charges, insurance premiums on account of which discharge of duty on transfer offsetting according to Item 7 of article 78 of this Code, over the tax amount on the income of physical persons specified in such subsequent notification on assessed taxes, advance payments on taxes, charges, insurance premiums, the calculation of tax amount on the income of physical persons provided for the period in which months the specified prior notification was provided was performed;
7) in connection with the direction to the taxpayer of the tax notification in connection with recalculation - in the amount of exceeding of the amount of taxes specified in the tax notification on account of which discharge of duty on payment offsetting according to Item 8 of article 78 of this Code, over the amount of taxes specified in the tax notification in connection with recalculation for the period for which the amounts of taxes in such tax notification were estimated was performed;
8) in connection with representation by the payer of insurance premiums of the subsequent notification on assessed taxes, advance payments on taxes, charges, insurance premiums, calculation for insurance premiums - in the amount of exceeding of the amount of insurance premium specified in the prior notification on assessed taxes, advance payments on taxes, charges, insurance premiums, calculation for insurance premiums on account of which discharge of duty on payment offsetting according to Item 9 of article 78 of this Code, over the amount of insurance premium specified in such subsequent notification on assessed taxes, advance payments on taxes, charges, insurance premiums, the calculation for insurance premiums provided for the period in which months the specified prior notification, calculation was provided was performed.";
b) in Item 5:
in subitem 5 of the word", or about one day from which the cumulative obligation is created and is subject to accounting on the single tax account on the basis of messages on the amounts of taxes estimated in tax authority" to exclude;
state subitem 7 in the following edition:
"7) messages on the amounts of taxes estimated in tax authority (advance payments on taxes) - from the date of approach of the payment due date of the corresponding tax established by the legislation on taxes and fees (advance payment on tax);";
add with subitems 8.1 and 8.2 of the following content:
"8. 1) decisions of tax authority on early termination of action of delay or payment by installments on tax payment, charges, insurance premiums, penalty fee, penalties and (or) percent in case, stipulated in Item 3 articles 68 of this Code, in case of violation by the interested person of conditions of provision of delay, payment by installments - in day of the expiration of one month after adoption of the relevant decision;
8. 2) decisions of tax authority on cancellation (fully or partially) decisions on provision of the tax deduction fully or partially - in day of the expiration 30 calendar days from the date of the direction tax authority according to Item 7 of Article 221.1 of this Code of the specified decision to the taxpayer;";
in subitem 9 of the word "decisions on cancellation (fully or partially) of decisions on provision of the tax deduction fully or partially," to exclude;
state subitem 12 in the following edition:
"12) executive documents on collection from the face specified in item 4 of this Article, the state fee in the following terms:
from the date of the termination of the term established in case of delay or extension of the deadline for executing court resolution;
from the date of, the expiration of three-months term following behind day from the date of the introduction in legal force of the judgment if payer of collection is the budget, state or autonomous institution, in the presence of the condition specified in the subitem 2 of Item 2 of Article 333.17 of this Code if other is not provided by the paragraph the second this subitem;
from the date of issue of the relevant executive document by court which for the purposes of accounting of cumulative obligation on the single tax account is recognized fixed term of payment if other is not provided by this subitem;";
to "payment" to add subitem 1 after the word with the word to "(transfer)", after the word "payments" to add with the word of "(transfer)";
in subitem 3 of the word "the decision on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense" in the corresponding case to replace with the word "act" in the corresponding case, words "decisions of tax authority on accountability for making of tax offense or the decision on refusal in accountability for making of tax offense" shall be replaced with words words of "the disputed decision" shall be replaced with words "the disputed act", "the act of tax authority";
to add the subitem 5 after the word "payments by installments" with the words "before entry into force of the decision on provision of delay or payment by installments or to the full in provision of delay or payment by installments";
Article 13 to add 5) with Item 13 of the following content:
"13) tax on gaming.";
Item 2 of Article 14 to declare 6) invalid;
The paragraph of the sixth of Item 1.2 of Article 21 after the words "obtaining from tax authorities" to add 7) with words "tax notifications,";
a) the paragraph one after words of "land tax" to add with words "(advance payments on taxes)";
b) in the paragraph the second to replace the word of "December" with the word of "May";
c) third after words of "land tax" to add the paragraph with words "(advance payments on taxes)";
The paragraph third Item 7 of Article 25.13-1 to add 9) with words ", and according to the legislation of the state (territory) of the permanent location of such foreign holding companies or foreign subholding companies for profit (income) the rate of the income tax of the organizations not lower than 15 percent is established";
10) in Article 31:
to add the subitem 3 after the word of "checks" with the words "and additional tax control measures by consideration of materials of tax audit";
in subitem 4 "written" to exclude the word;
word in paragraph one "Item 4.6" shall be replaced with words "Items 4.6 and 4.10";
in the paragraph the second "Item 4.6" shall be replaced with words words "Items 4.6 and 4.10";
in paragraph one the word "affirms" shall be replaced with words "procedure for the direction of the documents (data) specified in this paragraph electronically through personal account on the single portal of the state and municipal services affirm";
add paragraph two with words ", except for the case provided by the paragraph the second item 4 of Article 52 of this Code";
Article 34.2 to add 11) with item 4 of the following content:
"4. The written explanation can be sent in electronic form to the e-mail address specified in request.";
Item 2 of Article 38 to declare 12) invalid;
The subitem 3 of Item 3 of article 44 after words "the procedural legislation of the Russian Federation" to add 13) with words ", except for case if concerning such physical person proceeedings about bankruptcy are initiated";
14) in paragraph one of the subitem 5 of Item 7 of Article 45 of the word "and also" to exclude, add with words ", information about which transfer arrived from the State information system about the state and municipal payments provided by the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services";
15) in Article 46:
after the word of "organization" to add with words "(including the legal successor of the reorganized organization)";
add with the paragraph the second the following content:
"The address of collection on money, precious metals on accounts of the taxpayer (tax agent) - the legal successor of the reorganized organization, its electronic money and digital rubles is performed within negative balance of its single tax account.";
b) in Item 3:
the first - the fourth to state paragraphs in the following edition:
"3. Debt collection in case of non-execution of the requirement about debt repayment is made according to the decision of tax authority on debt collection (further in this Code - the decision on debt collection) by means of placement in the register of decisions on debt collection of the decision on the debt collection, orders of tax authority on transfer of outstanding amount in budget system of the Russian Federation (further in this Code - the order of tax authority on transfer of outstanding amount) in the amount of which is not exceeding negative balance of the single tax account of the taxpayer (tax agent) - the organization or the individual entrepreneur, and information on suspension of transactions according to Item 2 of article 76 of this Code.
In case of change of the extent of negative balance of the single tax account of the taxpayer (tax agent) - the organization or the individual entrepreneur in the register of decisions on debt collection information on change of the outstanding amount which is subject to transfer at the request of tax authority to transfer of outstanding amount including in case of forming of positive or zero balance of the single tax account is placed.
Procedure for maintaining the register of decisions on debt collection and placements form of the order of tax authority on transfer of outstanding amount affirm as the specified document register and information provided by this Code federal executive body, the representative for control and supervision in the field of taxes and fees.
Placement of the order of tax authority on transfer of outstanding amount, information on change of the outstanding amount which is subject to transfer at the request of tax authority to transfer of outstanding amount including in case of forming of positive or zero balance of the single tax account, is recognized the register of decisions on debt collection obtaining by bank, and concerning digital rubles the operator of platform of digital ruble of such order or information on change of outstanding amount.";
the fifth to state the paragraph in the following edition:
"Debt collection from the legal successor of the reorganized organization is performed based on the decision on debt collection, the orders of tax authority on transfer of outstanding amount placed in the register of decisions on debt collection concerning such reorganized organization.";
the paragraph the fourth after words "the decision on collection" to add with the word "debts", after words to "the order of tax authority" to add with the words "on transfer of outstanding amount";
the fifth to state the paragraph in the following edition:
"Information on change of the outstanding amount which is subject to collection according to the decision on debt collection is placed in personal account of the taxpayer.";
the paragraph of the sixth after the words "balance of the single tax account" to add with words "the taxpayer (tax agent) - the organization or the individual entrepreneur";
d) state Item 6 in the following edition:
"6. The order of tax authority on the transfer of outstanding amount placed in the register of decisions on debt collection for execution by bank (the operator of platform of digital ruble) is subject to unconditional execution by such bank (the operator of platform of digital ruble) in the priority established by the civil legislation of the Russian Federation within three hours of operational day from the moment of placement of the order of tax authority on transfer of outstanding amount in the register of decisions on debt collection. Change of outstanding amount in the order of tax authority on transfer of outstanding amount does not attract changes of the payment priority established by the civil legislation of the Russian Federation.";
e) state Item 7 in the following edition:
"7. The order of tax authority on transfer of outstanding amount terminates from the moment of forming of positive or zero balance of the single tax account of the taxpayer (tax agent) - the organization or the individual entrepreneur.";
e) state Item 8 in the following edition:
"8. The order of tax authority on transfer of outstanding amount is performed by bank (the operator of platform of digital ruble) with observance of the following priority:
1) from ruble settlement (current) accounts;
2) from currency accounts. Debt collection from currency accounts is made in the amount equivalent to payment amount in rubles at the Central Bank rate of the Russian Federation established for completion date of the order of tax authority on transfer of outstanding amount;
3) from accounts in precious metals. Debt collection from accounts in precious metals is made proceeding from the cost of precious metals, equivalent payment amount in rubles which is determined proceeding from the book price on precious metals established by the Central bank of the Russian Federation for completion date of the order of tax authority on transfer of outstanding amount;
4) at the expense of electronic money. Debt collection is made at the expense of remaining balance of electronic money in rubles, and in case of their insufficiency - at the expense of remaining balance of electronic foreign currency cash in the amount equivalent to payment amount in rubles at the Central Bank rate of the Russian Federation established for completion date of the order of tax authority on transfer of outstanding amount;
5) from the deposit account (contribution in precious metals) the taxpayer (tax agent);
6) from the account of digital ruble.";
g) state Item 9 in the following edition:
"9. The expenses which are directly connected with execution of the order of tax authority on transfer of outstanding amount from currency accounts, from accounts in precious metals and (or) at the expense of electronic foreign currency cash are performed at the expense of the taxpayer (tax agent) - the organization or the individual entrepreneur.";
h) state Item 10 in the following edition:
"10. In case of insufficiency or lack of money (precious metals) on accounts of the taxpayer (tax agent) - the organization or the individual entrepreneur in banks, electronic money, digital rubles in day of obtaining by bank (the operator of platform of digital ruble) of the order of tax authority on transfer of outstanding amount such order of tax authority is performed by bank, and concerning digital rubles - the operator of platform of digital ruble in process of receipt according to money (precious metals), electronic money, digital rubles within three hours of operational day from the moment of such receipt.
The procedure for information exchange of banks (the operator of platform of digital ruble) with tax authorities for the purpose of execution of the order of tax authority on transfer of outstanding amount affirms federal executive body, the representative for control and supervision in the field of taxes and fees.";
i) declare Item 10.1 invalid;
a) add with Item 3.1 of the following content:
"3.1. The direction to the bailiff and placement of the resolution on debt collection in the register of decisions on debt collection are performed within three months from acceptance date by registering body of the decision on the forthcoming exception of the legal entity of the Unified State Register of Legal Entities with negative balance of the single tax account concerning which the decision on the debt collection in the amount of which is not exceeding 30 thousand rubles is passed.";
b) in the subitem 2 of Item 5 of the word of "tax authority" to exclude;
Article 48 to add 17) with Item 8.1 of the following content:
"8.1. In case of debt collection from physical persons at the expense of property of their legal representatives the money collected from the specified legal representative is considered on account of discharge of duty of such physical person on the tax discharge, collection, insurance premiums, penalty fee, penalties, percent as single tax payment and is determined by accessory according to article 45 of this Code.";
a) the paragraph one to state in the following edition:
"4. The tax notification can be directed by mail by the registered mail or is transmitted electronically through personal account of the taxpayer, personal account on the single portal of the state and municipal services according to the procedure provided by this Item.";
b) add with new paragraphs second and third the following content:
"The tax notification is transmitted electronically through personal account on the single portal of the state and municipal services to the taxpayer registered in single system of identification and authentication, except for the taxpayer who sent to tax authorities electronically with use of the single portal of the state and municipal services the termination letter of receipt of documents with use of the single portal of the state and municipal services and did not send further according to the paragraph to the sixth Item 1.2 of Article of 21 of this Code the notification on need of receipt of documents with use of the single portal of the state and municipal services.
If the tax notification cannot be transmitted electronically through personal account of the taxpayer, personal account on the single portal of the state and municipal services, it goes by mail the registered mail. In case of the direction of the tax notification by mail the tax notification is considered the registered mail received after six days from the date of the direction of the registered mail.";
c) consider paragraph two the paragraph the fourth and "has the right" to add it after the word with the words "irrespective of procedure for transfer (direction) of the tax notification to it";
d) the third and fourth to consider paragraphs respectively paragraphs the fifth and sixth;
The paragraph third Item 1 of Article 54 to add 19) with words ", except as specified, if the sizes of the tax rates on the corresponding tax operating in the tax (reporting) period in which mistakes (misstatement) are revealed exceed the sizes of the tax rates on the corresponding tax operating in the tax (reporting) period to which the specified mistakes (misstatements) belong";
Shall be replaced with words 20) in item 4 of Article 57 of the word "In Cases when Calculation of Tax Amount Is Made" "If the tax discharge is performed based on the tax notification directed";
21) in Item 9 of Article 58:
a) the paragraph one after the word of "notifications" to add with the words "and tax payments (advance payments on taxes) the organizations based on messages on the amounts of taxes estimated in tax authority (advance payments on taxes";
b) add with new paragraphs the fourth and fifth the following content:
"The organizations and individual entrepreneurs, the acting as the tax agent on income tax and (or) being payers of insurance premiums, in the notification on assessed taxes, advance payments on taxes, charges, insurance premiums have the right to specify concerning tax amounts the income of physical persons information about estimated and about subjects to deduction separately for the periods with 1st on the 22nd and from 23rd on the last number of the current and each forthcoming consecutive month of the current tax period tax amounts, and also concerning insurance premiums - information about estimated and about the amounts of insurance premiums which are subject to payment for the current and each forthcoming consecutive month of the current settlement period.
In case of submission of the notification on assessed taxes, advance payments on taxes, charges, insurance premiums according to the paragraph of this Item the tax agent (the payer of insurance premiums) has the right not to represent the fourth the notifications on the estimated tax amounts, advance payments on taxes, charges, insurance premiums regarding income tax, the amounts of insurance premiums provided by the paragraph the second this Item, except for the case of the exceeding of the amount which is actually estimated, withheld and subject to transfer for the corresponding expired period of month of income tax (the amount of the insurance premiums estimated and subject to payment for the corresponding month) over the amount which is earlier declared in the notification on assessed taxes, advance payments on taxes, charges, insurance premiums according to the paragraph to the fourth this Item.";
c) the fourth - the eighth to consider paragraphs respectively paragraphs the sixth - the tenth;
a) to state the subitem 3 of Item 1 in the following edition:
"3) the death of the physical person or the announcement his dead according to the procedure, established by the civil procedural legislation of the Russian Federation (except for case if proceedings on bankruptcy are initiated against such physical person):
regarding the tax debt, not specified in Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code, to charges, insurance premiums, penalty fee, penalties, percent;
regarding the tax debt, specified in Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code, in the amount of, exceeding the cost of its heritable property, including in case of transition of inheritance to property of the Russian Federation;
regarding the tax debt, specified in Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code, in the amount of, not exceeding the cost of its heritable property, after three years from the date of the death of such physical person and in case of absence at tax authority of information on the fact of inheritance of such property;";
b) add with Items 1.3 - 1.5 following of content:
"1.3. In case of cancellation of the decision of registering body on exception of the legal entity of the Unified State Register of Legal Entities according to the Federal Law of August 8, 2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs" or recognitions its invalid the debt which is earlier recognized hopeless to collection according to the subitem 1 of Item 1 of this Article is subject to recovery.
1.4. If after recognition of bad debt to collection according to the subitem 3 of Item 1 of this Article in tax authority information on the fact of inheritance of property arrived, the specified debt is subject to recovery within six months from receipt date of such information regarding the tax debt, specified in Item 3 of Article 14 and Items 1 and 2 of article 15 of this Code, in the amount of, not exceeding the cost of the heritable property which is not escheated for date of death of the physical person or the announcement his dead according to the procedure, established by the civil procedural legislation of the Russian Federation.
1.5. If after recognition of debt of physical person hopeless to collection according to the subitem 3 of Item 1 of this Article in tax authority information on the excitement fact concerning such physical person of proceeedings about bankruptcy arrived, the specified debt is subject to recovery within six months from receipt date of such information in the amount of, existing for date of death of the physical person or the announcement his dead according to the procedure, established by the civil procedural legislation of the Russian Federation.";
a) to add the name after the word of "banks" with words "(the operator of platform of digital ruble)";
b) state Item 2 in the following edition:
"2. The order of tax authority is performed by bank (the operator of platform of digital ruble) within three hours of operational day from the moment of placement of the order of tax authority in the register of decisions on debt collection if other is not provided by this Code.
The order of the taxpayer is performed by bank in day of receipt of such order of the taxpayer within one operational day if other is not provided by this Item.
At the same time the service fee on the transactions specified in paragraphs one and the second this Item is not levied, the transactions performed by means of cross-border transfer of money with use of the international payment cards in case of which the taxpayer is serviced by foreign bank except for specified.
In case of presentation of the order of the taxpayer - physical person in the separate division of bank which does not have correspondent account (sub-account), the term established by the paragraph the second this Item it is prolonged in accordance with the established procedure for delivery time of such order by the organization of federal mail service in the separate division of bank having correspondent account (sub-account), but no more than for five operational days.";
In paragraph four of item 4 of Article 61 of the word "or payments by installments" shall be replaced with words 24) ", payment by installments or the investment tax credit";
a) "the organizations - the interested person" to add subitem 1 after words with the words "and (or) persons responsible (or which were responsible) for conducting financial and economic activities, accounting and (or) tax accounting of the interested person-the organizations";
b) in subitem 2 of the word", or proceeedings about tax offense are carried out or on the case of administrative offense in the field of taxes, charges, insurance premiums, customs affairs regarding the taxes which are subject to payment in connection with movement of goods through customs border of the Eurasian Economic Union" to exclude;
c) add with subitems 7 and 8 of the following content:
"7) it is performed according to Articles 100. 101, 101.4 of this Code consideration of the case (cases) on tax offense and the amount of shortage which failure to pay was the basis for such consideration and (or) the penalty amount which is provided according to this Code for offense which making was the basis for such consideration constitutes 1, (constitute) more than 10 percent of the amount specified in the statement for provision of delay or payment by installments or more than 100 000 rubles;
8) proceeedings about administrative offense in the field of taxes, charges, insurance premiums, customs affairs regarding the taxes which are subject to payment in connection with movement of goods through customs border of the Eurasian Economic Union are carried out and the amount of administrative penalty which is stipulated by the legislation the Russian Federation about administrative offenses for the offense specified in the relevant protocol on administrative offense constitutes more than 10 percent of the amount specified in the statement for provision of delay or payment by installments or more than 100 000 rubles. Action of this subitem does not extend to cases of provision of payment by installments on the basis specified in the subitem 7 of Item 2 of Article 64 of this Code regarding the offenses connected with emergence of such basis.";
26) in Article 64:
a) in Item 2:
in paragraph one of the word "that the possibility of their payment by this person will arise" shall be replaced with words "that the duty on their payment will be fulfilled";
state subitem 5 in the following edition:
"5) at the interested person seasonal production and (or) sales of goods, works or services;";
b) state item 4 in the following edition:
"4. The statement for provision of delay or payment by installments is submitted the interested person in the relevant authorized body. Are attached the list of partners to the statement for provision of delay or payment by installments - debtors of this person - the organization, the individual entrepreneur with indication of the prices of the agreements signed with the corresponding partners - debtors, and terms of their execution (the interested person has the right to provide similar information on other obligations and the bases of their origin) and the documents confirming the availability of the bases of provision of delay or payment by installments specified in Item 5 of this Article.";
c) in Item 5:
in paragraph six of the word "having seasonal nature" shall be replaced with words "belonging to seasonal production and (or) sales of goods, works or services";
to add the paragraph of the eighth after the words "about provision of payment by installments" with the words "during the period after day of decision by results of tax audit and";
in paragraph ten of the word "or liquidations" to exclude;
d) to declare paragraph two of Item 6 invalid;
e) declare Item 8 invalid;
e) add Item 10 with the paragraph the eighth the following content:
"The decision on provision of payment by installments on the basis specified in the subitem 7 of Item 2 of this Article becomes effective not earlier than day of entry into force of the decision of tax authority by results of tax audit.";
In paragraph four of Item 1 of Article 66 the word of "five" to replace 27) with the word of "ten";
In paragraph one of Item 5 of Article 67 of the word "on other bases" shall be replaced with words 28) "taking into account the restriction specified in item 4 of Article of 61 of this Code";
29) in Article 69:
a) to add Item 1 paragraph two after the word of "taxpayer" with words "(the taxpayer organization's legal successor)";
b) add Item 3 with the paragraph third the following content:
"The requirement about debt repayment sent to the reorganized organization to her legal successor does not go.";
30) in Item 2 of Article 74.1:
a) in paragraph three of the word "In the Cases Provided" shall be replaced with words "If the taxpayer did not exercise the right for which realization according to this Code in tax authority the bank guarantee, within three days from the date of receipt in this tax authority from the specified taxpayer electronically on telecommunication channels, through personal account of the taxpayer, through information systems of the organization or in case of lack of obligation and possibility of interaction with tax authority by means of the specified methods on paper of the statement for release of the guarantor who issued such bank guarantee, and also in other cases and the terms provided was provided";
b) to declare the paragraph of the sixth invalid;
31) in Article 75:
a) in paragraph one of Item 5.1 of the word "till December 31, 2025" shall be replaced with words "2025 till December 31, 2026";
b) to state the subitem 4 of Item 7 in the following edition:
"On which 4) the decision on provision of delay, payment by installments is made, - from the date of entry into force of the specified decision according to Item 10 of Article 64 of this Code.";
32) in Article 76:
a) in paragraph three of Item 1 of the word "and on their transfer in budget system of the Russian Federation" shall be replaced with words "the account holder, and on their transfer in budget system of the Russian Federation or on the personal account for accounting of transactions with the means going into the interim order of bodies of forced execution of the Russian Federation opened according to the budget legislation of the Russian Federation to federal body of forced execution and (or) its division or territorial authority of forced execution and (or) its division regardless of the debtor";
b) the paragraph one of Item 2 to state in the following edition:
"2. Suspension of account transactions of the taxpayer organization in bank, on its account of digital ruble in case of adoption by tax authority of the decision on debt collection is effective concerning all accounts and the account of digital ruble since the moment of placement of information on suspension of transactions according to Item 3 of article 46 of this Code in the register of decisions on debt collection.";
c) state Item 5 in the following edition:
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