FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 29, 2012 No. 97-FZ

About modification of part one and part the second Tax Code of the Russian Federation and article 26 of the Federal law "About Banks and Banking Activity"

Accepted by the State Duma on June 6, 2012

Approved by the Federation Council on June 27, 2012

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; 2001, No. 53, Art. 5016; 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; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 6, Art. 636; No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 30, Art. 3616; No. 48, Art. 5519; 2009, No. 48, Art. 5733; No. 51, Art. 6155; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 30, Art. 4575, 4593; No. 47, Art. 6611; No. 49, Art. 7014) following changes:

1) in Article 23:

a) to state the subitem 5 of Item 1 in the following edition:

"To represent 5) to tax authority at the place of residence of the individual entrepreneur, the notary who is engaged in private practice, the lawyer who founded lawyer office at the request of tax authority the book of accounting of the income and expenses and economic activities; represent to tax authority in the organization location annual accounting (financial) accounts no later than three months after the termination of accounting year, except as specified, when the organization according to the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" does not keep financial accounting;";

b) in Item 7:

word in paragraph one "electronic type" shall be replaced with words to "electronic form";

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