Here you can find information on broquet, raw jute and lump charcoal, as well as 50cc atv and sodium acid pyrophosphate.


Tax Code Of The Russian Federation

PART ONE NO. 146-FZ OF JULY 31, 1998
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Passed by the State Duma on July 16, 1998
Approved by the Council of Federation on July 17, 1998

Part I
Section 5
Chapter 13
Tax Reports
Chapter 14
Tax Control

Chapter 13. Tax Reports


Article 80. Tax Return


 1. A tax return is a taxpayer's written statement concerning incomes generated and expenditures incurred, sources of income, tax benefits and calculated amount of tax and/or other data relating to the calculation and payment of tax.
 A tax return is filed by every taxpayer for every tax due from such taxpayer unless otherwise decreed by the tax legislation.
 2. The tax return shall be filed with the tax body at the location of registration of the taxpayer, according to the established form on paper media or electronic media in compliance with the legislation of the Russian Federation. Tax return forms shall be handed out by the tax bodies free of charge.
 The tax return may be filed by the taxpayer with the tax body in person or through the taxpayer's representative, it can be mailed including a list of enclosure or sent by telecommunication channels.
 The tax body shall not be entitled to refuse to accept a tax return and its shall make an entry in a copy of the tax return if the taxpayer so wishes stating that the tax return is accepted and the date of acceptance. Upon the receipt of a tax return via telecommunication channels the tax body shall send an electronic receipt acknowledgement to the taxpayer.
 Where the tax return is mailed the date of filing thereof shall be the date when the letter complete with a list of enclosures was sent. Where the tax return is sent via telecommunication channels the date of filing thereof shall be deemed the date when it was sent.
 The procedure for filing a tax return in electronic form shall be set out by the Ministry of Taxation of the Russian Federation.
 3. The forms of tax declarations, unless they are approved by the legislation on taxes and fees, shall be devised out and approved by the Ministry of Taxation of the Russian Federation;
 4. A filed tax return shall bear the taxpayer's identification number that is used with respect to all taxes.
 5. Tax authorities may not require a taxpayer to include into his tax return data that is not related to the calculation and payment of taxes.
 6. A tax return is filed so as to meet the statutory deadlines.
 7. Instructions on how to complete a tax return for the payment of federal, regional and local taxes are issued by the Ministry of Taxation of the Russian Federation in consultation with the Ministry of Finance of the Russian Federation unless otherwise decreed by the tax legislation.
 8. The rules detailed in this article shall not apply to declaration of goods crossing the customs border of the Russian Federation.
 9. The rules stipulated by this Chapter shall also apply to the order of declaring data on the calculation and payment of taxes and fees incoming to the governmental extra-budgetary funds. The agencies of the governmental extra-budgetary funds, which exercise control over the payment of taxes and fees incoming to these funds, shall elaborate the forms and procedure for filing in tax declarations.
 10. Specifics of submitting tax declaration, when implementing agreements of products' sharing, shall be determined by Chapter 26.4 of this Code.

Article 81. Making Amendments and Additions to Tax Return


 1. Where a taxpayer discovers that the tax return he has filed does not reflect data, or reflects incomplete data, or identifies mistakes resulting in the understatement of the amount of tax due, such taxpayer shall make required additions and amendments to the tax return.
 2. Where the above statement on additions and amendments mentioned in Item 1 of this Article is made prior to the expiration of the deadline for filing a tax return, such tax return is recognized as having been filed on the date of the statement.
 3. Where the statement on additions and changes as per Item 1 of this Article is made following the expiration of the deadline for filing a tax return but before the expiration of the deadline for payment of tax, the taxpayer shall not be made liable if the above statement had been made prior to the date when the taxpayer learned about the discovery by a tax body of the circumstances, stipulated by Item 1 of this Article or about the appointment of an on-site tax check.
 4. Where a statement on additions and changes as in Item 1 of this Article is made following the expiration of the deadline for filing a tax return and the deadline for payment of tax, the taxpayer shall not be made liable if the above statement had been made by the taxpayer prior to the date when the taxpayer learned about the discovery by a tax body of the circumstances, stipulated by Item 1 of this Article or about the appointment of an on-site tax check. The taxpayer shall be released from liability in keeping with this item, provided that before the filing such application the taxpayer has paid the deficient amount of the tax and the corresponding penalty.

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