of May 1, 2016 No. 130-FZ
About modification of part one of the Tax Code of the Russian Federation
Accepted by the State Duma on April 22, 2016
Approved by the Federation Council on April 27, 2016
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. 5026; 2003, No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 48, Art. 5519; 2010, No. 1, Art. 4; No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 27, Art. 3445; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657; 2015, No. 1, Art. 15; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 15, Art. 2063) following changes:
Item 5 of Article 5 to state 1) in the following edition:
"5. The provisions provided by this Article extend also to regulatory legal acts about taxes and fees of the Government of the Russian Federation, federal executive bodies, executive bodies of subjects of the Russian Federation, local government bodies if other is not provided by this Item.
The regulatory legal acts providing approval of new forms (formats) of tax declarations (calculations) or modification of the operating forms (formats) of tax declarations (calculations) become effective not earlier than after two months from the date of their official publication.";
Item 2 of Article 11.2 to state 2) in the following edition:
"2. The personal account of the taxpayer is used by taxpayers - physical persons for obtaining from tax authority of documents and transfer to tax authority of documents (information), data electronically taking into account the features provided by this Item.
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