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Ministry of Justice

Russian Federation

On April 23, 2019 No. 54483

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

of April 2, 2019 No. MMB-7-8/164 @

About the approval of the Procedure for write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection and the List of the documents confirming circumstances of recognition hopeless to collection of shortage, debt on penalty fee, penalties and percent

(as amended on 09-03-2020)

According to Items 5 and 6 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, No. 31, Art. 4198, No. 48, Art. 6247; 2013, No. 30 (h 1), Art. 4081; 2016, No. 27 (h 1), Art. 4173, 4176, 4177, No. 49, Art. 6844; 2018, No. 31, the Art. 4821, No. 53 (h 1), the Art. 8419, 8472), Item 1 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 41, of the Art. 6269), I order:

1. Approve the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection according to appendix No. 1 to this order.

2. Approve the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent according to appendix No. 2 to this order.

3. Recognize invalid:

the order of the Federal Tax Service of 19.08.2010 No. YaK-7-8/393 @ "About the approval of the Procedure for write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection and the List of the documents confirming circumstances of recognition hopeless to collection of shortage, debt on penalty fee, penalties and percent" (it is registered by the Ministry of Justice of the Russian Federation 23.09. 2010, registration number 18528);

the order of the Federal Tax Service of 27.02.2014 No. MMB-7-8/69 @ "About introduction of amendments to the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 21.03. 2014, registration number 31688);

the order of the Federal Tax Service of 19.05.2015 No. MMB-7-8/200 @ "About introduction of amendments to the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 17.06. 2015, registration number 37669);

the order of the Federal Tax Service of 26.09.2016 No. MMB-7-8/507 @ "About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and of the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 05.12. 2016, registration number 44575);

the order of the Federal Tax Service of 31.05.2017 No. MMB-7-8/491 @ "About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and of the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (29.06.2017, registration number 47211) is registered by the Ministry of Justice of the Russian Federation;

the order of the Federal Tax Service of 17.12.2018 No. MMB-7-8/809 @ "About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and of the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the order of the Federal Tax Service of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 17.01. 2019, registration number 53399).

4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation, chiefs (the acting as the chief) of interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of settlement of debt on obligatory payments.

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of April 2, 2019 No. MMB-7-8/164 @

Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection

1. According to Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection (further - the Procedure), are subject to write-off:

shortage and debt on penalty fee and penalties, including debt on tax sanctions for violations of the law of the Russian Federation about taxes and fees which before enforcement of part one of the Tax Code of the Russian Federation were levied in indisputable procedure and on which the decision of tax authority was passed till January 1, 1999 (except for the debt formed in connection with movement of goods through customs border of the Russian Federation);

the percent provided by Chapter 9 and article 176.1 of the Tax Code of the Russian Federation;

the shortage on insurance premiums in the state social off-budget funds which is registered for the organizations as of January 1, 2001, debt on penalty fee and penalties;

the amounts of taxes, charges, insurance premiums, penalty fee and penalties which are charged-off from taxpayers, payers of charges, payers of insurance premiums, tax agents in banks, but are not listed in the budget system of the Russian Federation.

2. The shortage and debt specified in Procedure Item 1 are recognized hopeless to collection the cases established by Items 1, 4 articles 59 of the Tax Code of the Russian Federation.

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