Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

It is registered

in Ministry of Justice

Russia

On July 20, 2012 No. 24968

ORDER OF THE FEDERAL TAX SERVICE AND MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 23, 2012 No. MMB-7-5/350 @

About approval of the Instruction about accounting treatment in Central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment

In pursuance of the Federal Law of March 26, 1998 N 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, N 13, Art. 1463; 1999, N 14, Art. 1664; 2002, N 2, Art. 131; 2003, N 2, Art. 167; 2004, N 45, Art. 4377; 2005, N 19, Art. 1752; N 30, of Art. 3101; 2007, N 31, Art. 4011; 2010, N 50, Art. 6594; 2011, N 30, Art. 4596; N 48, of the Art. 6728) and according to the order of the Government of the Russian Federation of September 28, 2000 N 731 "About approval of Rules of accounting and storage of precious metals, gemstones and products from them, and also maintaining the corresponding reporting" (The Russian Federation Code, 2000, N 41, the Art. 4077) and the Instruction about accounting treatment and storages of precious metals, gemstones, products from them and accounting in case of their production, use and the address, the Russian Federation approved by the order of the Ministry of Finance of August 29, 2001 N 68 N (it is registered by the Ministry of Justice of the Russian Federation 22.10. 2001, registration number 2986; "The bulletin of regulations of federal executive bodies", 2001, N 44), I order:

1. Approve the Instruction about accounting treatment in central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment according to appendix to this order.

2. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Naumchev.

 

Head of the Federal Tax Service M. V. MISHUSTIN

Approved by the order of FNS of Russia of May 23, 2012 No. MMB-7-5/350 @

THE INSTRUCTION ABOUT THE ACCOUNTING TREATMENT IN CENTRAL OFFICE OF THE FEDERAL TAX SERVICE OF THE PRECIOUS METALS CONTAINING IN ACCESSORIES, PRODUCTS, DEVICES, TOOLS, THE EQUIPMENT

I. General provisions

1. This Instruction about accounting treatment in central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment in central office of the Federal Tax Service (further - the Instruction) is developed according to the Federal Law of March 26, 1998 N 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, N 13, Art. 1463; 1999, N 14, Art. 1664; 2002, N 2, Art. 131; 2003, N 2, Art. 167; 2004, N 45, Art. 4377; 2005, N 19, Art. 1752; N 30, of Art. 3101; 2007, N 31, Art. 4011; 2010, N 50, Art. 6594; 2011, N 30, Art. 4596; N 48, of the Art. 6728), the order of the Government of the Russian Federation of September 28, 2000 N 731 "About approval of Rules of accounting and storage of precious metals, gemstones and products from them, and also maintaining the corresponding reporting" (The Russian Federation Code, 2000, N 41, the Art. 4077), orders of the Ministry of Finance of the Russian Federation of August 29, 2001 N 68 N "About approval of the Instruction about accounting treatment and storages of precious metals, gemstones, products from them and accounting in case of their production, use and the address", the Russian Federation approved by the order of the Ministry of Finance (it is registered by the Ministry of Justice of the Russian Federation 22.10. 2001, registration number 2986; "The bulletin of regulations of federal executive bodies", 2001, N 44), of December 1, 2010 157 N "About approval of the Unified plan of accounts of financial accounting for public authorities (state bodies), local government bodies, governing bodies of state non-budgetary funds, the state academies of Sciences, state (local government offices) and the Instruction for its application" (30.12.2010, registration number 19452, "The Russian newspaper", 2011, N 8) is registered by the Ministry of Justice of the Russian Federation, of December 6, 2010 N 162 N "About approval of the Chart of accounts of the budget accounting and the Instruction for its application" (27.01.2011, registration number 19593, "The Russian newspaper", 2011, N 26) is registered by the Ministry of Justice of the Russian Federation.

The instruction establishes accounting treatment in central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment (further - products), containing (which may contain) precious metals.

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