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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 12, 2004 No. 410

About order of interaction of public authorities of subjects of the Russian Federation and local government bodies with territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees

(as amended on 18-01-2018)

According to Item 3 of article 26.22 of the Federal law "About the General Principles of the Organization of Legislative (Representative) and Executive Bodies of the Government of Subjects of the Russian Federation" and part 4 of article 52 of the Federal law "About the General Principles of the Organization of Local Self-government in the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Rules of interaction of public authorities of subjects of the Russian Federation and local government bodies with territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees.

2. To the Ministry of Finance of the Russian Federation together with federal executive body, the representative for control and supervision in the field of taxes and fees to approve frequency, terms and data representation form according to the Rules approved by this resolution.

Russian Prime Minister

M. Fradkov

Approved by the Order of the Government of the Russian Federation of August 12, 2004 No. 410

Rules of interaction of public authorities of subjects of the Russian Federation and local government bodies with territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees

1. These rules determine procedure and conditions of interaction of public authorities of subjects of the Russian Federation and local government bodies with territorial authorities of federal executive body, the representative for control and supervision in the field of taxes and fees (further - tax authorities).

2. Interaction of public authorities of subjects of the Russian Federation and local government bodies with tax authorities is performed for the purpose of providing financial bodies of subjects of the Russian Federation and financial bodies of local administrations with information necessary for forming and execution of the relevant budgets regarding the taxes and fees controlled by tax authorities.

3. Tax authorities represent since January 1, 2005 to financial bodies of subjects of the Russian Federation and since January 1, 2006 also to financial bodies of local administrations (on each municipality) the following information:

a) about charges in general on the corresponding types of tax, charges and other obligatory payments controlled by tax authorities in accordance with the legislation of the Russian Federation;

b) about paid amounts in general on the corresponding types of tax, charges and other obligatory payments controlled by tax authorities in accordance with the legislation of the Russian Federation;

c) about outstanding amounts, the shortages delayed (spread), re-structured and suspended to tax collection, charges, penalty fee and penalties in general on the corresponding types of tax, charges and other obligatory payments controlled by tax authorities in accordance with the legislation of the Russian Federation.

3.1. Tax authorities represent data on tax base and structure of charges on the taxes and fees creating the income of local budgets according to the Budget code of the Russian Federation and also about the amounts of tax benefits on the regional and local taxes (on categories of taxpayers and (or) types of tax benefits), to financial bodies of subjects of the Russian Federation - in general on the subject of the Russian Federation and on municipalities, financial bodies of local administrations - on municipalities (including to financial bodies of municipal districts (city districts with intracity division) - on residential, rural locations (intracity areas).

3.2. Tax authorities represent data on tax base and structure of charges on the taxes and fees creating the income of budgets of subjects according to the Budget code of the Russian Federation and also about the amounts of tax benefits on the regional and local taxes (on categories of taxpayers and (or) types of tax benefits) to the Russian Federation, financial bodies of subjects of the Russian Federation - in general on the subject of the Russian Federation and on municipalities, financial bodies local administratsiypo to municipalities (including to financial bodies of municipal districts (city districts with intracity division) - on residential, rural locations (intracity areas).

4. Financial bodies of subjects of the Russian Federation and financial bodies of local administrations provide the following information in tax authorities:

a) about the subjects of the Russian Federation and local government bodies established according to regulatory legal acts tax benefits on categories of taxpayers;

b) ceased to be valid

c) about the territorial organization of local self-government of subjects of the Russian Federation with indication of the specific municipalities which are part of the subject of the Russian Federation, and residential, rural locations (intracity areas) which are part of these municipalities, their addresses and codes under the All-Russian Classifier of Territories of Municipal Units;

d) it is excluded

e) it is excluded

5. Tax authorities, financial bodies of subjects of the Russian Federation and financial bodies of local administrations provide transfer and acceptance of information in electronic form.

 

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