FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 19, 2011 No. 245-FZ

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

Accepted by the State Duma on July 5, 2011

Approved by the Federation Council on July 13, 2011

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2003, N 27, Art. 2700; N 52, of Art. 5037; 2004, N 27, Art. 2711; N 31, of Art. 3231; 2006, N 6, Art. 636; N 31, of Art. 3436; 2008, N 30, Art. 3616; 2010, N 1, Art. 4; N 31, of Art. 4198; N 48, of Art. 6247; 2011, N 1, Art. 16) following changes:

Paragraph two of the subitem 10 of Item 1 of article 32 after the words "The Required Reference Is Submitted" to add 1) with words "(it is transferred in electronic form on telecommunication channels)";

2) in Article 84:

a) state Item 5.1 in the following edition:

"5.1. The statement for registration (removal from accounting) in tax authority on the bases provided by this Code, the notification on the choice of tax authority for registration of the organization for the location of one of its separate divisions can be provided to tax authority personally or through the representative, are directed by mail by the registered mail or are transferred in electronic form on telecommunication channels. If the specified statement (notification) is transferred to tax authority in electronic form, it shall be certified by the strengthened qualified digital signature of person submitting this application (notification), or his representative.

At the request of the organization or physical person, including the individual entrepreneur, the tax authority can send to the applicant the certificate on registration in tax authority and (or) the notification on registration in tax authority (the withdrawal notice from accounting in tax authority) in electronic form, the certified strengthened qualified digital signature of person which signed these documents on telecommunication channels.

Forms and formats specified in this Item of the statement for registration (removal from accounting) in tax authority on the bases provided by this Code of the notification on the choice of tax authority for registration of the organization for the location of one of its separate divisions, request, documents confirming registration (removal from accounting) in tax authority, procedure for filling of application forms, notifications of request and procedure for submission of the statement, notification, request in tax authority in electronic form, and also procedure for the direction by tax authority to the applicant of the documents confirming registration (removal from accounting) in tax authority in electronic form affirm federal executive body, the representative for control and supervision in the field of taxes and fees.";

b) in paragraph four of Item 7 of the word "The Ministry of Finance of the Russian Federation" shall be replaced with words "federal executive body, the representative for control and supervision in the field of taxes and fees";

c) state Item 8 in the following edition:

"8. On the basis of data of accounting federal executive body, the representative for control and supervision in the field of taxes and fees, keeps the Unified state register of taxpayers according to the procedure, established by the Ministry of Finance of the Russian Federation. The scope of information, the taxpayers containing in the Unified state register, is determined by the Ministry of Finance of the Russian Federation.

The paragraph third the subitem in) Item 2 of Article 1 ceased to be valid according to the Federal Law of the Russian Federation of 23.07.2013 No. 248-FZ.

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, the Art. 3340, 3341; 2001, N 1, Art. 18; N 33, of Art. 3413; N 53, of Art. 5015; 2002, N 22, Art. 2026; N 30, of Art. 3027; 2003, N 1, Art. 2, 6, 10; N 22, of Art. 2066; N 28, of Art. 2886; 2004, N 27, Art. 2711; N 34, of the Art. 3517, 3524; N 35, of Art. 3607; N 45, of Art. 4377; 2005, N 24, Art. 2312; N 30, of the Art. 3101, 3117, 3128 - 3130; N 52, of Art. 5581; 2006, N 1, Art. 12; N 10, of Art. 1065; N 27, of Art. 2881; N 31, of Art. 3436; N 43, of Art. 4412; N 45, of the Art. 4627, 4628; N 47, of Art. 4819; N 50, of Art. 5279; 2007, N 1, Art. 7, 39; N 23, of Art. 2691; N 31, of the Art. 3991, 4013; N 45, of the Art. 5417, 5432; N 46, of Art. 5553; N 49, of the Art. 6045, 6071; 2008, N 26, Art. 3022; N 30, of the Art. 3614, 3616; N 48, of the Art. 5504, 5519; N 49, of Art. 5749; N 52, of the Art. 6218, 6227, 6237; 2009, N 1, Art. 22; N 26, of Art. 3123; N 29, of the Art. 3598, 3625, 3639; N 30, of Art. 3735; N 48, of the Art. 5731, 5737; N 51, of Art. 6155; N 52, of the Art. 6444, 6450, 6455; 2010, N 15, Art. 1737, 1746; N 19, of Art. 2291; N 25, of Art. 3070; N 28, of Art. 3553; N 31, of the Art. 4186, 4198; N 32, of Art. 4298; N 45, of the Art. 5750, 5756; N 46, of Art. 5918; N 48, of the Art. 6247, 6250; N 49, of Art. 6409; 2011, N 1, Art. 7; N 11, of the Art. 1492) following changes:

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