SP / 21.11.2019

Tax Code of the Russian Federation (Tax Code of the Russian Federation). Tax Code of the Russian Federation (Tax Code of the Russian Federation) 9 of the Tax Code of the Russian Federation

TAX AND COLLECTION, AS WELL AS FEE AND PENALTY

Article 61. General terms changes in the deadline for payment of taxes and fees, as well as penalties and fines

1. A change in the due date for the payment of tax and due shall be deemed to be the postponement of the established due date for the payment of tax and due to a later date.

2. Changes in the deadline for payment of taxes and fees are allowed in accordance with the procedure established by this chapter.

The deadline for payment of tax and (or) due may be changed in relation to the entire amount of tax and (or) due or part of it (hereinafter in this chapter - the amount of debt) with the accrual of interest on the amount of debt, unless otherwise provided by this chapter.

(as amended by Federal Law of 27.07.2010 N 229-FZ)

Change of due date state duty carried out taking into account the specifics provided for in Chapter 25.3 of this Code.

(the paragraph was introduced by the Federal Law of 27.07.2006 N 137-FZ)

3. Changing the deadline for payment of tax and duty is carried out in the form of a deferral, installment plan, investment tax credit.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

3.1. A person claiming to change the deadline for payment of tax and (or) due (hereinafter in this chapter - an interested person), has the right, simultaneously with an application for a deferral or installment plan for payment of tax and (or) due, to submit an application for an investment tax credit.

When considering an application of an interested person for granting him a deferral or an installment plan for the payment of tax and (or) due and an application for an investment tax credit, the body authorized to make decisions on changing the timing of payment of taxes and fees has the right to propose to the specified person other conditions for granting a deferral provided for in this Chapter. or installments for the payment of tax and (or) due and investment tax credit, which are accepted by agreement with the person concerned.

(Clause 3.1 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

4. Changing the due date for payment of tax and duty does not cancel the existing and does not create a new obligation to pay tax and duty.

5. A change in the deadline for payment of tax and due may be by decision of the bodies specified in Article 63 of this Code, secured by a pledge of property in accordance with Article 73 of this Code or a surety in accordance with Article 74 of this Code, unless otherwise provided by this Chapter.

6. Changing the deadline for payment of taxes provided for by special tax regimes, is carried out in the manner prescribed by this chapter.

(as amended by Federal Laws of June 29, 2004 N 58-FZ, of July 27, 2006 N 137-FZ)

The provisions of this chapter also apply when granting a deferral or installment plan for the payment of a penalty and a fine.

(Clause 6 was introduced by the Federal Law of 09.07.1999 N 154-FZ)

8. Changes in the deadline for payment of taxes and fees, as well as penalties and fines by tax authorities shall be carried out in the manner determined by the federal executive body authorized to control and supervise taxes and fees.

(Clause 8 was introduced by Federal Law No. 268-FZ of 30.12.2006, as revised by Federal Law of 27.07.2010 No. 229-FZ)

9. This chapter does not apply to tax agents.

(Clause 9 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

Article 62. Circumstances precluding a change in the deadline for payment of tax and due

(as amended by Federal Law of 27.07.2010 N 229-FZ)

1. The deadline for payment of tax and (or) due cannot be changed if in relation to the interested person:

(as amended by Federal Law of 27.07.2010 N 229-FZ)

1) a criminal case has been initiated on the grounds of a crime related to violation of the legislation on taxes and fees;

2) proceedings are underway in the case of tax offense either in the case of administrative offense in the field of taxes and fees, customs in terms of taxes payable in connection with the movement of goods across the customs border of the Russian Federation;

3) there are sufficient grounds to believe that this person will take advantage of such a change to hide his Money or other property subject to taxation, or this person is going to leave the Russian Federation for permanent residence;

4) within three years preceding the day this person submits an application for changing the deadline for payment of tax and (or) due, the body specified in Article 63 of this Code made a decision to terminate the previously granted deferral, installment plan or investment tax credit in connection with in violation of the conditions of the corresponding change in the period for payment of tax and (or) due.

(Clause 4 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

2. In the presence of the circumstances specified in paragraph 1 of this article, the decision to change the deadline for payment of the tax and (or) due cannot be made, and the decision made is subject to cancellation.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2010 N 229-FZ)

The interested person and the tax authority at the place of registration of this person are notified in writing about the cancellation of the decision made within three days.

The interested person has the right to appeal against such a decision in the manner prescribed by this Code.

Article 63. Bodies authorized to make decisions on changing the timing of payment of taxes and fees

(as amended by Federal Law of June 29, 2004 N 58-FZ)

1. The bodies that are competent to make decisions on changing the timing of payment of taxes and fees (hereinafter referred to as the authorized bodies) are:

1) for federal taxes and duties - federal body the executive branch, authorized to control and supervise taxes and fees (except for the cases provided for by subparagraphs 3, 4, 6 and 7 of this paragraph, paragraphs 2, 4 and 5 of this article);

(as amended by Federal Laws of 29.07.2004 N 95-FZ, of 26.11.2008 N 224-FZ, of 24.07.2009 N 213-FZ, of 27.07.2010 N 229-FZ)

2) by regional and local taxes- tax authorities at the location (residence) of the person concerned (except for the case provided for in subparagraph 7 of this paragraph). Decisions to change the timing of payment of taxes are made in agreement with the relevant financial authorities subjects of the Russian Federation, municipalities(except for the case provided for by subparagraph 7 of this paragraph and paragraph 3 of this article);

(as amended by Federal Law of 27.07.2010 N 229-FZ)

3) for taxes payable in connection with the movement of goods across the customs border of the Russian Federation - the federal executive body authorized in the field of customs, or authorized by him Customs;

(as amended by Federal Laws of July 29, 2004 N 95-FZ, of June 26, 2008 N 103-FZ)

4) by state duty - bodies (officials) authorized in accordance with Chapter 25.3 of this Code to perform legally significant actions for which the state duty is subject to payment;

(as amended by Federal Laws of 02.11.2004 N 127-FZ, of 27.07.2006 N 137-FZ)

6) on personal income tax payable individuals not individual entrepreneurs, in terms of income, upon receipt of which tax is not withheld tax agents, - tax authorities at the place of residence of these persons. Decisions to change the timing of payment of tax on these incomes are made in terms of amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the respective constituent entities of the Russian Federation and municipalities;

(Clause 6 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

7) for corporate income tax tax rate established for crediting the specified tax to the budgets of the constituent entities of the Russian Federation, and regional taxes in terms of decisions on changing the timing of payment of these taxes in the form of an investment tax credit - the bodies authorized to do so by the legislation of the constituent entities of the Russian Federation.

(Clause 7 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

2. If, in accordance with the budgetary legislation of the Russian Federation federal taxes or fees are to be credited to federal budget and (or) the budgets of the constituent entities of the Russian Federation, local budgets, the timing of payment of such taxes or fees (except for the state duty) are changed on the basis of decisions of the authorized bodies specified in paragraph 1 of this article, in terms of the amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the relevant constituent entities of the Russian Federation, municipalities.

(as amended by Federal Laws of July 29, 2004 N 95-FZ, of July 27, 2006 N 137-FZ, of July 27, 2010 N 229-FZ)

3. If in accordance with the legislation of the constituent entities of the Russian Federation regional taxes are subject to transfer to the budgets of the constituent entities of the Russian Federation and (or) local budgets, the timing of payment of such taxes is changed based on decisions tax authorities at the location (residence) of interested persons in terms of the amounts to be credited to:

budgets of the constituent entities of the Russian Federation - in agreement with the financial authorities of the respective constituent entities of the Russian Federation;

local budgets - in agreement with the financial authorities of the relevant municipalities.

4. In the case provided for by paragraph two of paragraph 1 of Article 64 of this Code, the decision to change the timing of payment federal taxes and fees are accepted by the Government of the Russian Federation.

(Clause 4 was introduced by the Federal Law of 27.07.2006 N 137-FZ)

5. In the case provided for in Article 64.1 of this Code, the decision to change the timing of the payment of federal taxes shall be made by the Minister of Finance of the Russian Federation.

(Clause 5 was introduced by the Federal Law of 26.11.2008 N 224-FZ)

Article 64. Procedure and conditions for granting a deferral or installment plan for payment of tax and due

1. A deferral or an installment plan for the payment of tax is a change in the deadline for paying the tax, if there are grounds provided for by this chapter, for a period not exceeding one year, respectively, with a lump sum or step-by-step payment of the amount owed.

(as amended by Federal Laws of November 26, 2008 N 224-FZ, of July 27, 2010 N 229-FZ)

A deferral or installment plan for the payment of federal taxes in the part credited to the federal budget for a period of more than one year, but not exceeding three years, may be granted by decision of the Government of the Russian Federation.

In the case provided for in Article 64.1 of this Code, a deferral or installment plan for the payment of federal taxes for a period not exceeding five years may be granted by decision of the Minister of Finance of the Russian Federation.

(the paragraph was introduced by the Federal Law of 26.11.2008 N 224-FZ)

(Clause 1 as amended by Federal Law of 27.07.2006 N 137-FZ)

2. A deferral or installment plan for the payment of tax may be granted to an interested person, financial position which does not allow the payment of this tax in due time, however, there are sufficient grounds to believe that the possibility of payment by the specified person of such tax will arise during the period for which the deferral or installment plan is granted, if there is at least one of the following grounds:

1) damage caused to this person as a result of a natural disaster, technological catastrophe or other force majeure circumstances;

2) failure to provide (untimely provision) budgetary allocations and (or) limits budget commitments to the interested person and (or) failure to communicate (untimely delivery) of the maximum amount of financing of expenses to the interested person - the recipient budget funds in an amount sufficient for the timely fulfillment by this person of the obligation to pay tax, as well as failure to transfer (untimely transfer) to an interested person from the budget in an amount sufficient for the timely fulfillment by this person of the obligation to pay tax, funds, including on account of payment provided by this a person of services (work performed, goods supplied) for state, municipal needs;

3) the threat of signs of insolvency (bankruptcy) of the interested person in the event of a one-time payment of tax by him;

4) the property status of an individual (excluding property that cannot be foreclosed in accordance with the legislation of the Russian Federation) excludes the possibility of a one-time payment of tax;

5) the production and (or) sale of goods, works or services by the interested person is seasonal in nature;

6) if there are grounds for granting a deferral or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Russian Federation, established by the customs legislation of the Russian Federation.

(Clause 2 as amended by Federal Law of 27.07.2010 N 229-FZ)

2.1. If there are grounds specified in subparagraphs 1, 3 - 6 of paragraph 2 of this article, a deferral or installment plan for the payment of tax may be provided to an organization in an amount not exceeding its cost net assets, to an individual - in an amount not exceeding the value of his property, with the exception of property on which, in accordance with the legislation of the Russian Federation, collection cannot be levied.

(Clause 2.1 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

3. A deferral or installment plan for the payment of tax may be granted for one or several taxes.

(as amended by Federal Law of 27.07.2010 N 229-FZ)

4. If a deferral or installment plan for payment of tax is provided on the grounds specified in subparagraphs 3, 4 and 5 of paragraph 2 of this article, interest is calculated on the amount of debt based on a rate equal to one-half of the refinancing rate The Central Bank Of the Russian Federation, which was in effect for the period of the deferral or installment plan, unless otherwise provided by the customs legislation of the Russian Federation with respect to taxes payable in connection with the movement of goods across the customs border of the Russian Federation.

If a deferral or installment plan for the payment of taxes is provided on the grounds specified in subparagraphs 1 and 2 of paragraph 2 of this article, no interest is charged on the amount owed.

5. An application for granting a deferral or installment plan for the payment of tax shall be submitted by the interested person to the relevant authorized body. A copy of the said application within five days from the date of its submission to the authorized body is sent by the interested person to the tax authority at the place of its registration. The following documents are attached to the application for a deferral or installment plan for the payment of tax:

1) a certificate of the tax authority at the place of registration of this person on the status of his calculations for taxes, fees, penalties and fines;

2) a certificate of the tax authority at the place of registration of this person, containing a list of all bank accounts opened for the specified person;

3) certificates of banks on the monthly turnover of funds for each month from the six months preceding the filing of the said application on the accounts of this person in banks, as well as on the presence of his settlement documents placed in the corresponding card index of unpaid settlement documents, or on their absence in this card index;

4) bank statements on the balance of funds on all accounts of this person with banks;

5) a list of counterparties - debtors of this person, indicating the prices of contracts concluded with the respective counterparties - debtors (the amount of other obligations and the grounds for their occurrence), and the timing of their performance, as well as copies of these contracts (documents confirming the existence of other grounds for the occurrence of an obligation);

6) the obligation of this person, which provides for the observance of the conditions on which the decision to grant a deferral or installment plan is made for the period of changing the tax payment deadline, as well as the schedule for repayment of the debt expected by him;

7) documents confirming the existence of grounds for changing the deadline for payment of the tax specified in paragraph 5.1 of this article.

(Clause 5 as amended by Federal Law of 27.07.2010 N 229-FZ)

5.1. An application for a deferral or installment plan for the payment of tax on the grounds specified in subparagraph 1 of paragraph 2 of this article shall be accompanied by an opinion on the fact of the occurrence of force majeure circumstances against the person concerned, which are the basis for his application with this application, as well as an assessment report caused by this to a person of damage as a result of these circumstances, drawn up by the executive authority ( government agency, local government) or an organization authorized in the field of civil defense, protection of the population and territories from emergencies.

A document of the financial body and (or) the main manager (manager) of budgetary funds, containing information on the amount of budgetary allocations, is attached to the application for granting a deferral or installment plan for the payment of tax to an interested person - the recipient of budget funds on the basis specified in subparagraph 2 of paragraph 2 of this article and (or) limits of budgetary obligations that were not provided (untimely provided) to the specified person, and (or) on the amount of the maximum amount of financing of expenses that were not brought (untimely brought) to this person in an amount sufficient for the timely fulfillment of the obligation to pay tax.

To an application for granting a deferral or installment plan for the payment of tax on the basis specified in subparagraph 2 of paragraph 2 of this article, to an interested person who has not been transferred (untimely transferred) funds from the budget in an amount sufficient for the timely fulfillment of his obligation to pay tax, in including on account of the services provided by this person (work performed, goods supplied) for state, municipal needs, a document of the recipient of budgetary funds is attached containing information on the amount of funds that has not been transferred (untimely transferred) to this person from the budget in an amount sufficient for timely fulfillment by him of the obligation to pay tax, or a document of a state, municipal customer containing information about the amount of money that has not been transferred (untimely transferred) to this person in an amount sufficient for him to timely fulfill his obligation to pay tax, against payment provided by such a person at servants (work performed, goods supplied) for state, municipal needs.

The existence of the grounds specified in subparagraph 3 of paragraph 2 of this article is established based on the results of the analysis financial condition economic entity held by the federal executive body authorized to control and supervise taxes and fees, in accordance with the methodology approved by the federal executive body authorized to exercise the functions of developing public policy and regulatory and legal regulation in the field of insolvency (bankruptcy) and financial recovery.

Information about the movable and real estate an individual (with the exception of property, which, in accordance with the legislation of the Russian Federation, cannot be foreclosed).

The application for granting a deferral or installment plan for the payment of tax on the basis specified in subparagraph 5 of paragraph 2 of this article shall be accompanied by a document drawn up by the interested person confirming that total income from the sale of goods (works, services) of such a person, the share of his income from industries and types of activities included in the list of industries and activities of a seasonal nature approved by the Government of the Russian Federation is at least 50 percent.

(Clause 5.1 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

5.2. In an application for a deferral or installment plan for the payment of tax, the person concerned undertakes to pay interest calculated on the amount owed in accordance with this chapter.

(Clause 5.2 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

5.3. At the request of the authorized body, an interested person presents documents on property that can be the subject of a pledge, or a surety.

(Clause 5.3 was introduced by the Federal Law of 27.07.2010 N 229-FZ)

6. The decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it is made by the authorized body within 30 days from the date of receipt of the application of the interested person.

At the request of an interested person, the authorized body has the right to decide on a temporary (for the period of consideration of the application for a deferral or installment plan) suspension of the payment of the amount owed by the interested person. A copy of such a decision is submitted by the interested person to the tax authority at the place of its registration within five days from the date of the decision.

The decision to grant a deferral or installment plan for the payment of tax is taken by the authorized body within the time period established by the first paragraph of this paragraph, in agreement with the financial authorities in accordance with Article 63 of this Code.

(the paragraph was introduced by the Federal Law of 27.07.2010 N 229-FZ)

7. Abolished. - the federal law dated July 27, 2010 N 229-FZ.

8. The decision to grant a deferral or installment plan for the payment of tax must contain an indication of the amount owed, the tax for payment of which a deferral or installment plan is granted, the timing and procedure for payment of the amount owed and accrued interest, as well as, where appropriate, documents on the property that is the subject pledge or surety.

The decision to grant a deferral or installment plan for the payment of tax takes effect from the date specified in this decision. In this case, the due penalties for the entire time from the day established for the payment of tax until the date of entry into force of this decision are included in the amount of debt, if the specified payment period precedes the date of entry into force of this decision.

If a deferral or an installment plan for the payment of tax is provided on the security of property, the decision to grant it takes effect only after the conclusion of an agreement on the pledge of property in the manner prescribed by Article 73 of this Code.

9. The decision to refuse to grant a deferral or installment plan for the payment of tax must be motivated.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

The paragraph is no longer valid. - Federal Law of 27.07.2010 N 229-FZ.

The decision to refuse to grant a deferral or installment plan for the payment of tax may be appealed by an interested person in the manner prescribed by the legislation of the Russian Federation.

10. A copy of the decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it is sent by the authorized body within three days from the date of such a decision to the interested person and to the tax authority at the place of registration of this person.

11. Abolished. - Customs Code of the Russian Federation of May 28, 2003 N 61-FZ.

12. The laws of the constituent entities of the Russian Federation and regulatory legal acts of the representative bodies of municipalities may establish additional grounds and other conditions for granting a deferral and installment payment, respectively, regional and local taxes, interest and fines.

(as amended by Federal Laws of July 29, 2004 N 95-FZ, of July 27, 2010 N 229-FZ)

13. The rules of this article shall also apply to the procedure and conditions for granting a deferral or installment plan for the payment of fees, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2010 N 229-FZ)

Decisions to change the timing of payment of federal taxes in the case provided for by this article could be made before January 1, 2010 (Federal Law of November 26, 2008 N 224-FZ).

Article 64.1. The procedure and conditions for granting a deferral or installment plan for the payment of federal taxes by decision of the Minister of Finance of the Russian Federation

(introduced by the Federal Law of 26.11.2008 N 224-FZ)

1. A deferral or installment plan for the payment of one or several federal taxes, as well as penalties and fines for federal taxes may be granted by decision of the Minister of Finance of the Russian Federation, taking into account the specifics provided for in this article.

A deferral or installment plan, provided for in the first paragraph of this clause, may be granted if the amount of the organization's debt on the 1st day of the month of filing an application for a deferral or installment plan (hereinafter in this article - an application) exceeds 10 billion rubles and its one-time repayment creates a threat of adverse socio-economic consequences.

2. An organization claiming to receive a deferral or installment plan in the manner prescribed by this article shall apply to the Ministry of Finance of the Russian Federation with an application, to which the following documents are attached:

1) a certificate from the tax authority on the status of settlements for taxes, penalties and fines;

2) the expected schedule of debt repayment;

3) documents and information indicating the threat of unfavorable socio-economic consequences in the event of a one-time repayment of debt;

4) written consent of the organization for the disclosure of information constituting tax secret related to the consideration of the organization's application.

3. A copy of the application is sent by the organization to the tax authority at the place of its registration.

4. The decision on the application of the organization is made within one month from the date of its receipt.

The decision on a deferral or on an installment plan in terms of the amounts to be credited to the budgets of the constituent entities of the Russian Federation and (or) local budgets shall be subject to approval by the financial authorities of the constituent entity of the Russian Federation and (or) the municipal formation.

5. On the amount of debt, in respect of which a decision on deferral or on an installment plan has been made, interest is accrued at a rate equal to one-half of the refinancing rate of the Central Bank of the Russian Federation in effect during the period of the deferral or installment plan.

A deferral or an installment plan provided for in this article may be granted without means of securing it.

Article 66. Investment tax credit

1. An investment tax credit is such a change in the period for payment of tax, in which an organization, if there are grounds specified in Article 67 of this Code, is given the opportunity, within a certain period and within certain limits, to reduce its tax payments with the subsequent phased payment of the loan amount and accrued percent.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

An investment tax credit can be granted for corporate income tax, as well as regional and local taxes.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

The paragraph is no longer valid. - Federal Law of July 29, 2004 N 95-FZ.

An investment tax credit can be granted for a period of one to five years.

2. An organization that has received an investment tax credit has the right to reduce its payments for the relevant tax during the term of the investment tax credit agreement.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

A reduction is made for each payment of the corresponding tax for which an investment tax credit was granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated amount of the loan) becomes equal to the amount of the loan provided for by the relevant agreement. The specific procedure for reducing tax payments is determined by the concluded agreement on an investment tax credit.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

If an organization has concluded more than one investment tax credit agreement, the validity of which has not expired by the time of the next tax payment, the accumulated loan amount is determined separately for each of these agreements. In this case, an increase in the accumulated loan amount is made first in relation to the first in terms of the conclusion of the contract, and when this accumulated loan amount reaches the amount stipulated by the specified contract, the organization can increase the accumulated loan amount under the following contract.

3. In each reporting period(regardless of the number of agreements on investment tax credit) the amount by which tax payments are reduced may not exceed 50 percent of the amount of the corresponding tax payments determined by general rules excluding the existence of investment tax credit agreements. In this case, the amount of the loan accumulated during the tax period cannot exceed 50 percent of the amount of tax payable by the organization for this taxable period... If the accumulated loan amount exceeds the limit by which a tax reduction established by this clause is allowed for such a reporting period, then the difference between this amount and the maximum allowable amount is carried over to the next reporting period.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

If the organization had losses based on the results of individual reporting periods during the tax period or losses based on the results of the entire tax period, the excess amount of the loan accumulated at the end of the tax period is transferred to the next tax period and is recognized as the accumulated amount of the loan in the first reporting period of the new tax period.

(as amended by Federal Law of 09.07.1999 N 154-FZ)

Article 67. Procedure and conditions for granting investment tax credit

1. An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax, if there is at least one of the following grounds:

1) carrying out by this organization of scientific research or experimental design work or technical re-equipment own production, including aimed at creating jobs for people with disabilities or protecting the environment from pollution with industrial waste and (or) increasing the energy efficiency of the production of goods, performance of work, provision of services;

(as amended by the Federal Law of 23.11.2009 N 261-FZ)

2) implementation by this organization of promotional or innovative activities, including the creation of new or improvement of applied technologies, the creation of new types of raw materials or materials;

3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision by it of especially important services to the population;

4) the organization's fulfillment of the state defense order;

(Clause 4 was introduced by the Federal Law of 26.11.2008 N 224-FZ)

5) the implementation by this organization of investments in the creation of facilities with the highest energy efficiency class, including apartment buildings, and (or) related to renewable energy sources, and (or) related to facilities for the production of thermal energy, electrical energy, having an efficiency of more than 57 percent, and (or) other facilities, technologies with high energy efficiency, in in accordance with the list approved by the Government of the Russian Federation.

(Clause 5 was introduced by the Federal Law of 23.11.2009 N 261-FZ)

2. Investment tax credit is provided:

1) on the grounds specified in subparagraphs 1 and 5 of paragraph 1 of this article - for a loan amount equal to 100 percent of the cost of equipment purchased by the interested organization and used exclusively for the purposes listed in this subparagraph;

(as amended by Federal Laws of 23.11.2009 N 261-FZ, of 27.07.2010 N 229-FZ)

2) on the grounds specified in subparagraphs 2 - 4 of paragraph 1 of this article - for the loan amounts determined by agreement between the authorized body and the interested organization.

(as amended by Federal law from 26.11.2008 N 224-FZ)

3. The grounds for obtaining an investment tax credit must be documented by the interested organization.

4. Investment tax credit is provided on the basis of an application from the organization and is drawn up by an agreement established form between the relevant authorized body and this organization. In this statement, the organization undertakes to pay interest accrued on the amount owed in accordance with this chapter.

(as amended by Federal Law of 27.07.2010 N 229-FZ)

The form of an investment tax credit agreement is established by the authorized body that makes a decision on the granting of an investment tax credit.

(as amended by Federal Law of 29.07.2004 N 95-FZ)

The organization has the right to submit to the relevant authorized body an application for an investment tax credit or an application for a deferral or installment plan for the payment of tax.

(the paragraph was introduced by the Federal Law of 27.07.2010 N 229-FZ)

5. The decision to provide an organization with an investment tax credit is made by the authorized body in agreement with the financial authorities in accordance with Article 63 of this Code within 30 days from the date of receipt of the application. The fact that an organization has one or more investment tax credit agreements cannot serve as an obstacle to concluding another investment tax credit agreement with this organization for other reasons.

(as amended by Federal Laws of July 29, 2004 N 95-FZ, of July 27, 2006 N 137-FZ, of July 24, 2009 N 213-FZ, of July 27, 2010 N 229-FZ)

6. An agreement on an investment tax credit must provide for the procedure for reducing tax payments, the amount of the loan (indicating the tax for which the organization was granted an investment tax credit), the term of the agreement, interest accrued on the loan amount, the procedure for repayment of the loan amount and accrued interest, documents on property, which is the subject of pledge, or surety, liability of the parties. If an investment tax credit is provided on the security of property, an agreement on the pledge of property is concluded in the manner prescribed by Article 73 of this Code.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2010 N 229-FZ)

An investment tax credit agreement must contain provisions according to which the sale or transfer to the possession, use or disposal of other persons of equipment or other property, the acquisition of which was a condition for the provision of an investment tax credit by the organization, is not allowed during its validity period, or the conditions are determined such an implementation (transfer).

It is not allowed to set interest on the loan amount at a rate less than one second and more than three quarters of the refinancing rate of the Central Bank of the Russian Federation.

A copy of the agreement is submitted by the organization to the tax authority at the place of its registration within five days from the date of conclusion of the agreement.

7. The law of the constituent entity of the Russian Federation and regulatory legal acts adopted representative bodies local government on regional and local taxes, respectively, other grounds and conditions for granting an investment tax credit may be established, including the duration of the investment tax credit and interest rates on the loan amount.

Article 68. Termination of a deferral, installment plan or investment tax credit

(as amended by Federal Law of 27.07.2006 N 137-FZ)

1. The action of a deferral, installment plan or investment tax credit shall be terminated upon the expiration of the validity period of the relevant decision or agreement, or may be terminated before the expiration of such term in the cases provided for in this article.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

2. The effect of a deferral, installment plan or investment tax credit shall terminate early if the entire due amount of tax and due and the corresponding interest is paid before the expiry of the established period.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2006 N 137-FZ, of 27.07.2010 N 229-FZ)

3. If an interested person violates the terms of granting a deferral, an installment plan, the deferral or an installment plan may be terminated ahead of schedule by the decision of the authorized body that made a decision on the appropriate change in the deadline for fulfilling the obligation to pay taxes and fees.

4. When early termination actions of a deferral, an installment plan in the case provided for in paragraph 3 of this article, the interested person must, within one month after receiving the appropriate decision, pay the outstanding amount of debt, as well as penalties for each calendar day, starting from the day following the day of receipt of this decision, to day of payment of this amount inclusive.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2006 N 137-FZ, of 27.07.2010 N 229-FZ)

In this case, the remaining unpaid amount of debt is determined as the difference between the amount of debt determined in the decision on granting a deferral (installment plan), increased by the amount of interest calculated in accordance with the decision on the deferral (installment plan) for the period of validity of the deferral (installment plan), and the amounts actually paid and interest.

5. A notice of cancellation of the decision on deferral or installment plan shall be sent by the authorized body that made this decision to the interested person by registered mail within five days from the date of the decision. A notice of cancellation of a decision on a deferral or an installment plan shall be deemed to have been received upon the expiration of six days from the date of sending a registered letter.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2006 N 137-FZ, of 27.07.2010 N 229-FZ)

A copy of such a decision within the same time frame is sent to the tax authority at the place of registration of the interested person.

(as amended by Federal Law of 27.07.2010 N 229-FZ)

6. The decision of the authorized body on the early termination of the deferral, installment plan may be appealed by the interested person in court in the manner prescribed by the legislation of the Russian Federation.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2010 N 229-FZ)

7. The investment tax credit agreement may be terminated ahead of schedule by agreement of the parties or by a court decision.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

8. If, during the term of the investment tax credit agreement, the organization that entered into it violates the terms of sale or transfer into possession, use or disposal of other persons of equipment or other property, the acquisition of which was the basis for the provision of an investment tax credit, within one month from the date of termination of the investment tax credit agreement, it is obliged to pay all previously unpaid tax amounts in accordance with the agreement, as well as the corresponding penalties and interest on unpaid tax amounts calculated for each calendar day of the investment tax credit agreement based on the refinancing rate of the Central Bank of the Russian Federation valid for the period from the conclusion to the termination of the specified agreement.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

9. If an organization that has received an investment tax credit on the grounds specified in subparagraph 3 of paragraph 1 of Article 67 of this Code violates its obligations, in connection with the fulfillment of which the investment tax credit was received within the period established by the contract, then no later than three months from the date of termination of the agreement, she is obliged to pay the entire amount of unpaid tax and interest on this amount, which are charged for each calendar day of the agreement on the basis of a rate equal to the refinancing rate of the Central Bank of the Russian Federation.

(as amended by Federal Laws of 09.07.1999 N 154-FZ, of 27.07.2006 N 137-FZ)

10. The interest provided for by this Chapter and payable by the interested person, in case of violation of the deadline for their payment, shall be collected in a manner similar to the procedure for collecting interest provided for in Article 176.1 of this Code.

The Tax Code of the Russian Federation consists of two parts: part one (general part) and part two (special or special part).

Part one of the Tax Code of the Russian Federation entered into force on January 1, 1999. This part of the code establishes a system of taxes and fees, as well as general principles taxation and payment of fees in the Russian Federation, including: types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the principles of establishing, enacting and terminating the previously introduced taxes of the subjects of the Federation and local taxes; rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees; forms and methods tax control; responsibility for committing tax offenses; the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.

Part two of the RF Tax Code entered into force on January 1, 2001. This part establishes specific taxes and fees levied, as well as a number of special tax regimes. For each tax, part two of the Tax Code of the Russian Federation determines the elements of taxation (object of taxation, tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and terms), if necessary tax incentives and the grounds for their use by the taxpayer, the procedure for declaring tax. For each levy - payers and taxation elements in relation to specific levies. For each special tax regime - the conditions and procedure for its application, a special procedure for determining the elements of taxation, as well as the possibility of exemption from the obligation to pay certain taxes and fees provided for in part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of the special tax regime.

Currently, part of the second Tax Code of the Russian Federation establishes the following federal taxes and fees: VAT, excise taxes, personal income tax (introduced from 01.01.2001), income tax, MET (introduced from 01.01.2002), fees for the use of animal objects peace and for the use of objects of aquatic biological resources (introduced from 01.01.2004), state duty, introductory tax (introduced from 01.01.2005).

Regional taxes are also established by the provisions of the code - transport tax(introduced from 01.01.2013), gambling business tax, corporate property tax (introduced from 01.01.2004), and one local tax - land tax(introduced from 01.01.2005).

Part two of the Tax Code of the Russian Federation provides for the possibility of applying by taxpayers along with common system taxation of the following special tax regimes: taxation systems for agricultural producers (USHN) (introduced from 01.01.2002), simplified taxation system, taxation systems in the form of UTII for certain types of activities (introduced from 01.01.2003), taxation systems when performing PSA (introduced from June 2003) and PSN (introduced from 01.01.2013).

Federal Law No. 137-FZ of July 27, 2006 amended this Code to enter into force on January 1, 2007.

1. A change in the due date for the payment of tax and due shall be deemed to be the postponement of the established due date for the payment of tax and due to a later date.

2. Changes in the deadline for payment of taxes and fees are allowed in accordance with the procedure established by this chapter.

The due date for tax payment may be changed in respect of the entire tax amount payable or part of it with the accrual of interest on the unpaid tax amount (hereinafter referred to as the debt amount), unless otherwise provided by this chapter.

The change in the deadline for payment of the state duty is carried out taking into account the specifics provided for by Chapter 25.3 of this Code.

3. Changes in the due date for the payment of taxes and fees are carried out in the form of a deferral, installment plan, investment tax credit.

4. Changing the due date for payment of tax and duty does not cancel the existing and does not create a new obligation to pay tax and duty.

5. Changes in the deadline for payment of tax and due by decision of the bodies specified in this Code may be made on the security of property in accordance with this Code or in the presence of a surety in accordance with this Code, unless otherwise provided by this chapter.

6. Changes in the deadline for payment of taxes provided for by special tax regimes shall be made in the manner prescribed by this chapter.

Federal Law No. 268-FZ of this Code of December 30, 2006 supplemented with Clause 8, which shall enter into force upon the expiration of one month from the date of the official publication of the said Federal Law

8. Changes in the deadline for payment of taxes and fees by tax authorities shall be carried out in the manner determined by the federal executive body authorized to control and supervise taxes and fees.

Article 62 of the Tax Code of the Russian Federation - Circumstances precluding a change in the tax payment deadline

Federal Law No. 95-FZ of July 29, 2004 amended paragraph 1 of this Code, which shall enter into force on January 1, 2005.

1. The deadline for payment of tax cannot be changed if in relation to the person claiming such a change (hereinafter referred to as the interested person):

1) a criminal case has been initiated on the grounds of a crime related to violation of the legislation on taxes and fees;

2) proceedings are being carried out in a case of a tax offense or in a case of an administrative offense in the field of taxes and fees, customs in terms of taxes payable in connection with the movement of goods across the customs border of the Russian Federation;

3) there are sufficient grounds to believe that this person will take advantage of such a change to hide his monetary funds or other taxable property, or this person is going to leave the Russian Federation for permanent residence.

2. If at the time of making a decision to change the deadline for the payment of tax, the circumstances specified in paragraph 1 of this article, the decision to change the deadline for payment of tax cannot be made, and the decision made must be canceled.

The interested person and the tax authority at the place of registration of this person are notified in writing about the cancellation of the decision made within three days.

The interested person has the right to appeal against such a decision in the manner prescribed by this Code.

Article 63 of the Tax Code of the Russian Federation - Bodies authorized to make decisions on changing the timing of payment of taxes and fees

1. The bodies that are competent to make decisions on changing the timing of payment of taxes and fees (hereinafter referred to as the authorized bodies) are:

1) for federal taxes and levies - the federal executive body authorized to control and supervise taxes and levies (except for the cases provided for by subparagraphs 3-5 of this paragraph and paragraph 2 of this article);

2) for regional and local taxes - tax authorities at the location (residence) of the person concerned. Decisions to change the timing of payment of taxes are made in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities (except for the case provided for in paragraph 3 of this article);

3) for taxes payable in connection with the movement of goods across the customs border of the Russian Federation - the federal executive body authorized for control and supervision in the field of customs, or the customs authorities authorized by it;

4) by state duty - bodies (officials) authorized in accordance with Chapter 25.3 of this Code to perform legally significant actions for which the state duty is subject to payment;

5) for the unified social tax - the federal executive body authorized to control and supervise taxes and fees. Decisions to change the terms of payment of a single social tax accepted in agreement with the bodies of the relevant state extrabudgetary funds.

On deferrals (installments) for the payment of contributions provided before the entry into force of part two of the Tax Code of the Russian Federation by state social extra-budgetary funds, see Federal Law of August 5, 2000 N 118-FZ

2. If, in accordance with the legislation of the Russian Federation, federal taxes or fees are subject to transfer to the federal budget and (or) the budgets of the constituent entities of the Russian Federation, local budgets, the timing of payment of such taxes or fees (with the exception of the state duty) is changed on the basis of decisions of the federal executive body authorized for control and supervision in the field of taxes and fees, in terms of the amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the respective constituent entities of the Russian Federation, municipalities.

3. If, in accordance with the legislation of the constituent entities of the Russian Federation, regional taxes are to be credited to the budgets of constituent entities of the Russian Federation and (or) local budgets, the timing of payment of such taxes is changed on the basis of decisions of the tax authorities at the location (residence) of interested persons in terms of the amounts to be credited v:

budgets of the constituent entities of the Russian Federation - in agreement with the financial authorities of the respective constituent entities of the Russian Federation;

local budgets - in agreement with the financial authorities of the relevant municipalities.

4. In the case provided for by the second paragraph of clause 1 of this Code, the decision to change the timing of payment of federal taxes and fees shall be made by the Government of the Russian Federation.

Article 64 of the Tax Code of the Russian Federation - Procedure and conditions for granting a deferral or installment plan for the payment of tax and duty

Federal Law No. 137-FZ of July 27, 2006 amended this Code to enter into force on January 1, 2007.

1. A deferral or an installment plan for the payment of tax is a change in the deadline for paying the tax, if there are grounds provided for in this article, for a period not exceeding one year, respectively, with a lump sum or step-by-step payment by the taxpayer of the amount owed.

2. A deferral or installment plan for the payment of tax may be granted to an interested person if there is at least one of the following grounds:

1) damage caused to this person as a result of a natural disaster, technological disaster or other force majeure circumstances;

2) delay to this person of financing from the budget or payment of the state order fulfilled by this person;

3) threats of bankruptcy of this person in the event of a lump sum payment of tax, approval arbitration court an amicable agreement or a debt repayment schedule in the course of the financial recovery procedure;

4) if the property status of an individual excludes the possibility of a lump sum payment of tax;

5) if the production and (or) sale of goods, works or services by a person is of a seasonal nature. The list of sectors and types of activities of a seasonal nature is approved by the Government of the Russian Federation;

The list of seasonal industries and types of activities used when granting a deferral or installment plan for payment of tax was approved by Decree of the Government of the Russian Federation of April 6, 1999 N 382

3. A deferral or an installment plan for the payment of tax may be granted for one or several taxes.

4. If a deferral or an installment plan for payment of tax is granted on the grounds specified in subparagraphs 3, 4 and 5 of clause 2 of this article, interest shall be accrued on the amount of the debt based on a rate equal to one-second of the refinancing rate of the Central Bank of the Russian Federation in effect for the period of the deferral or installments, unless otherwise provided by the customs legislation of the Russian Federation in relation to taxes payable in connection with the movement of goods across the customs border of the Russian Federation.

If a deferral or installment plan for the payment of taxes is provided on the grounds specified in subparagraphs 1 and 2 of paragraph 2 of this article, no interest is charged on the amount owed.

5. An application for granting a deferral or installment plan for the payment of tax, indicating the grounds, is submitted to the appropriate authorized body. This application shall be accompanied by documents confirming the existence of the grounds specified in paragraph 2 of this article. A copy of the said application is sent by the interested person within five days to the tax authority at the place of his registration.

At the request of the authorized body, the interested person shall submit to the authorized body documents on property that can be the subject of a pledge, or a surety.

6. The decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it is made by the authorized body in agreement with the financial bodies (bodies of state extra-budgetary funds) in accordance with this Code within one month from the date of receipt of the application of the interested person.

7. In the absence of the circumstances established by paragraph 1 of this Code, the authorized body shall not have the right to refuse to an interested person a deferral or installment plan for payment of tax on the grounds specified in subparagraphs 1 or 2 of paragraph 2 of this article, within the limits, respectively, of the amount of damage caused to the interested person or the amount underfunding or non-payment of the state order fulfilled by this person.

In the event of termination of the settlement agreement and resumption of bankruptcy proceedings or in the event of termination of the financial rehabilitation procedure, the decision to grant a deferral or installment plan adopted in accordance with this article, if there is an appropriate reason provided for in subparagraph 3 of paragraph 2 of this article, shall become invalid from the date termination of the settlement agreement or from the date of termination of the financial recovery procedure.

9. The decision to refuse to grant a deferral or installment plan for the payment of tax must be motivated.

If there are grounds specified in subparagraphs 1 or 2 of paragraph 2 of this article, the decision to refuse to grant a deferral or installment plan for the payment of tax must indicate the existing circumstances precluding a change in the deadline for fulfilling the obligation to pay tax.

The decision to refuse to grant a deferral or installment plan for the payment of tax may be appealed by an interested person in the manner prescribed by the legislation of the Russian Federation.

12. The laws of the constituent entities of the Russian Federation and regulatory legal acts of the representative bodies of municipalities may establish additional grounds and other conditions for granting deferral and installment plans for the payment of regional and local taxes, respectively.

Article 65 of the Tax Code of the Russian Federation

Article 65. Abolished from January 1, 2007.

Article 66 of the Tax Code of the Russian Federation - Investment tax credit

Federal Law No. 137-FZ of July 27, 2006 amended paragraph 1 of this Code, which shall enter into force on January 1, 2007.

1. An investment tax credit is such a change in the tax payment term in which an organization, if there are grounds specified in this Code, is given the opportunity to reduce its tax payments within a certain period and within certain limits, followed by a phased payment of the loan amount and accrued interest.

An investment tax credit can be granted for corporate income tax, as well as regional and local taxes.

An investment tax credit can be granted for a period of one to five years.

2. An organization that has received an investment tax credit has the right to reduce its payments for the relevant tax during the term of the investment tax credit agreement.

3. In each reporting period (regardless of the number of investment tax credit agreements), the amount by which tax payments are reduced may not exceed 50 percent of the corresponding tax payments determined according to general rules, excluding the existence of investment tax credit agreements. In this case, the amount of the loan accumulated during the tax period may not exceed 50 percent of the amount of tax payable by the organization for this tax period. If the accumulated loan amount exceeds the limit by which a tax reduction established by this clause is allowed for such a reporting period, then the difference between this amount and the maximum allowable amount is carried over to the next reporting period.

Article 67 of the Tax Code of the Russian Federation - Procedure and conditions for the provision of an investment tax credit

Federal Law No. 95-FZ of July 29, 2004 amended this Code to enter into force upon the expiration of one month from the date of the official publication of the said Federal Law.

1. An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax, if there is at least one of the following grounds:

1) carrying out by this organization research or development work or technical re-equipment of its own production, including aimed at creating jobs for disabled people or protecting the environment from pollution by industrial waste;

3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision of especially important services by it to the population.

2. Investment tax credit is provided:

1) on the grounds specified in subparagraph 1 of paragraph 1 of this article - for a loan amounting to 30 percent of the cost of equipment purchased by the interested organization and used exclusively for the purposes listed in this subparagraph;

2) on the grounds specified in subparagraphs 2 and 3 of paragraph 1 of this article - for the loan amounts determined by agreement between the authorized body and the interested organization.

3. The grounds for obtaining an investment tax credit must be documented by the interested organization.

4. An investment tax credit is provided on the basis of an application from an organization and is drawn up by an agreement of the established form between the relevant authorized body and this organization.

The form of an investment tax credit agreement is established by the authorized body that makes a decision on the granting of an investment tax credit.

Federal Law No. 137-FZ of July 27, 2006 amended paragraph 5 of this Code, which shall enter into force on January 1, 2007.

5. The decision to provide the organization with an investment tax credit is made by the authorized body in agreement with the financial bodies (bodies of state extra-budgetary funds) in accordance with this Code within one month from the date of receipt of the application. The fact that an organization has one or more investment tax credit agreements cannot serve as an obstacle to concluding another investment tax credit agreement with this organization for other reasons.

It is not allowed to set interest on the loan amount at a rate less than one second and more than three quarters of the refinancing rate of the Central Bank of the Russian Federation.

The revisions of the Tax Code (part one), published in the "Collected Legislation of the Russian Federation" and " Russian newspaper", have discrepancies. The text of the previous paragraph is given in the edition of the" Collection of legislation "

A copy of the agreement is submitted by the organization to the tax authority at the place of its registration within five days from the date of conclusion of the agreement.

7. The law of the constituent entity of the Russian Federation and regulatory legal acts adopted by the representative bodies of local government on regional and local taxes, respectively, may establish other grounds and conditions for granting an investment tax credit, including the duration of the investment tax credit and interest rates on the loan amount.

The editions of the Tax Code (part one) published in the Collected Legislation of the Russian Federation and Rossiyskaya Gazeta have discrepancies. The text of the previous paragraph is given in the edition of the "Collection of Legislation".

Article 68 of the Tax Code of the Russian Federation - Termination of a deferral, installment plan or investment tax credit

Federal Law No. 137-FZ of July 27, 2006 amended this Code to enter into force on January 1, 2007.

2. The effect of a deferral, an installment plan or an investment tax credit shall be terminated ahead of schedule if the taxpayer pays the entire due amount of tax and due and the corresponding interest before the expiry of the established period.

4. In the event of early termination of the deferral or installment plan, the taxpayer must, within one month after they receive the appropriate decision, pay the outstanding amount of debt, as well as penalties for each calendar day, starting from the day following the day of receipt of this decision, until the day of payment of this amount, inclusive ...

5. A notice of cancellation of the decision on deferral or installment plan shall be sent by the authorized body that made this decision to the taxpayer or the payer of the fee by registered mail within five days from the date of the decision. A notice of cancellation of a decision on a deferral or an installment plan shall be deemed to have been received upon the expiration of six days from the date of sending a registered letter.

A copy of such a decision within the same time frame is sent to the tax authority at the place of registration of these persons.

6. The decision of the authorized body on early termination of the deferral or installment plan may be appealed by the taxpayer or the payer of the fee to the court in the manner prescribed by the legislation of the Russian Federation.

7. The investment tax credit agreement may be terminated ahead of schedule by agreement of the parties or by a court decision.

9. If an organization that has received an investment tax credit on the grounds specified in subparagraph 3 of paragraph 1 of this Code violates its obligations, in connection with the fulfillment of which the investment tax credit was received within the period established by the contract, then no later than three months from the date of termination of the contract is obliged to pay the entire amount of unpaid tax and interest on this amount, which are charged for each calendar day of the agreement, based on a rate equal to the refinancing rate of the Central Bank of the Russian Federation.

Article 63. Bodies authorized to make decisions on changing the timing of payment of taxes, fees, insurance premiums 1. The bodies that are competent to make decisions on changing the timing of payment of taxes, fees, insurance premiums (hereinafter referred to as authorized bodies) are: 1) federal taxes, levies, insurance premiums - the federal executive body authorized to control and supervise taxes and levies (except for the cases provided for by subparagraphs 3, 4, 6 and 7 of this paragraph, paragraph 2 of this article); 2) for regional and local taxes - tax authorities at the location (residence) of the interested person (except for the case provided for by subparagraph 7 of this paragraph). Decisions to change the timing of payment of taxes are made in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities (except for the case provided for by subparagraph 7 of this paragraph and paragraph 3 of this article); 3) for taxes payable in connection with the movement of goods across the customs border of the Customs Union - the federal executive body authorized in the field of customs, or the customs authorities authorized by it; 4) by state duty - bodies (officials) authorized in accordance with Chapter 25.3 of this Code to perform legally significant actions for which the state duty is subject to payment; 5) became invalid on January 1, 2010. - Federal Law of 24.07.2009 N 213-FZ; 6) for the tax on income of individuals payable by individuals who are not individual entrepreneurs, in terms of income, upon receipt of which the tax is not withheld by tax agents - the tax authorities at the place of residence of these persons. Decisions to change the timing of payment of tax on these incomes are made in terms of amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the respective constituent entities of the Russian Federation and municipalities; 7) for the tax on profit of organizations at the tax rate established for crediting the specified tax to the budgets of the constituent entities of the Russian Federation, and regional taxes in terms of decisions on changing the timing of payment of these taxes in the form of an investment tax credit - the bodies authorized to do so by the legislation of the constituent entities of the Russian Federation. 2. If, in accordance with the budgetary legislation of the Russian Federation, federal taxes or fees are subject to transfer to the federal budget and (or) the budgets of the constituent entities of the Russian Federation, local budgets, the timing of payment of such taxes or fees (with the exception of the state duty) is changed on the basis of decisions of the authorized bodies, specified in paragraph 1 of this article, in terms of the amounts to be credited to the budgets of the constituent entities of the Russian Federation, local budgets, in agreement with the financial authorities of the relevant constituent entities of the Russian Federation, municipalities. 3. If, in accordance with the legislation of the constituent entities of the Russian Federation, regional taxes are to be credited to the budgets of constituent entities of the Russian Federation and (or) local budgets, the timing of payment of such taxes is changed on the basis of decisions of the tax authorities at the location (residence) of interested persons in terms of the amounts to be credited c: budgets of the constituent entities of the Russian Federation, in agreement with the financial authorities of the respective constituent entities of the Russian Federation; local budgets - in agreement with the financial authorities of the relevant municipalities. 4 - 5. Abolished. - Federal Law of 08.03.2015 N 49-FZ.

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Tax Code of the Russian Federation (Tax Code of the Russian Federation). Tax Code of the Russian Federation (Tax Code of the Russian Federation) 9 of the Tax Code of the Russian Federation