FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 2, 2015 No. 113-FZ

About modification of parts the first and second the Tax Code of the Russian Federation for the purpose of increase in responsibility of tax agents for non-compliance with requirements of the legislation on taxes and fees

Accepted by the State Duma on April 24, 2015

Approved by the Federation Council on April 29, 2015

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; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; 2008, No. 48, Art. 5519; 2009, No. 48, Art. 5733; No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 19, Art. 2321; No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 14, Art. 1544; No. 26, Art. 3404; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6657, 6660) following changes:

In paragraph five of Item 2 of Article 11.2 of the word of "the paragraph of third" to exclude 1);

2) in item 4 of Article 31:

a) in the paragraph the second "are asked" to speak to replace with the word "go";

b) add with the new paragraph the fourth the following content:

"In case of the direction of the document tax authority through personal account of the taxpayer date of its obtaining the day following behind day of placement of the document in personal account of the taxpayer is considered.";

c) the fourth to consider the paragraph the paragraph the fifth;

Item 4 of Article 52 to add 3) with the paragraph of the following content:

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