FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 23, 2014 No. 166-FZ

About introduction of amendments to article 78 parts one and part the second Tax Code of the Russian Federation

Accepted by the State Duma of the Russian Federation on June 10, 2014

Approved by Council of the Russian Federation on June 18, 2014

Article 1

In Item 7 of Article 78 parts one of the Tax Code of the Russian Federation (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; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; 2011, No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 30, the Art. 4081) words" if other is not provided by this Code" be shall be replaced with words "if other is not stipulated by the legislation the Russian Federation about taxes and fees".

Article 2

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 49, Art. 4564; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3033; 2003, No. 1, Art. 2; No. 19, Art. 1749; No. 21, Art. 1958; No. 28, Art. 2874, 2879, 2886; No. 50, Art. 4849; 2004, No. 27, Art. 2711, 2715; No. 31, Art. 3231; No. 34, Art. 3518, 3527; No. 45, Art. 4377; 2005, No. 1, Art. 29, 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 30, Art. 3295; No. 31, Art. 3436, 3443, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 21, Art. 2462; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3577, 3614; No. 48, Art. 5519; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772, 2775; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 21, Art. 2524; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 11, Art. 1492; No. 17, Art. 2318; No. 23, Art. 3262; No. 26, Art. 3652; No. 30, Art. 4563, 4575, 4583; No. 45, Art. 6335; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; 2012, No. 10, Art. 1164; №19, of Art. 2281; No. 26, Art. 3447; No. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604, 7607; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4031, 4045, 4081, 4084; No. 40, Art. 5038; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985) following changes:

1) in Article 213.1:

a) in Item 1:

add with the new paragraph the fifth the following content:

"pension amounts to physical persons, paid under the agreements of non-state pension provision signed by the organizations and other employers with the Russian non-state pension funds having the corresponding license on pension contributions till which were brought January 1, 2005 by the employer in the specified funds with deduction and the tax discharge on the income of physical persons;";

to consider paragraphs of the fifth and sixth respectively paragraphs the sixth and seventh;

b) to add paragraph two of Item 2 with words ", except for the amounts specified in paragraph five of Item 1 of this Article";

Paragraph one of Item 1 of Article 231 to add 2) with words "if other is not provided by this Chapter";

To add 3) with Article 231.1 of the following content:

"Article 231.1. Features of the tax refund withheld by the tax agent from separate income types

1. Are recognized excessively paid and are subject to return according to this Article of tax amount, withheld by the tax agent from the following income types:

1) from the pension amounts to physical persons paid under the agreements of non-state pension provision signed by the organizations and other employers with the Russian non-state pension funds having the corresponding license on pension contributions till which were brought January 1, 2005 by the employer in the specified funds with deduction and the tax discharge on the income of physical persons;

2) from the income of taxpayers in connection with payment for taxpayers of insurance premiums under the agreements of voluntary long-term insurance of life signed by employers till January 1, 2008 on insurance premiums before whom specified date were paid for the account of means of employers not in full.

2. The tax amounts specified in Item 1 of this Article are subject to return according to the procedure, similar to procedure, stipulated in Clause 78 parts one of this Code, with the percent added on them.

Percent on the amounts of excessively paid tax are charged from the date of, the deduction following behind day, till day of the actual return.

The interest rate is accepted to the equal refunding rate of the Central bank of the Russian Federation operating these days.".

Article 3

1. This Federal Law becomes effective from the date of its official publication.

2. Action of provisions of Article 213.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2005.

3. The taxpayer has the right to address for return of tax amounts on the income of the physical persons recognized excessively paid according to Article 231.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) within three years from the date of entry into force of this Federal Law.

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