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

of July 8, 2019 No. MMB-7-19/343 @

About approval of Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges, payers of insurance premiums and tax agents about the operating taxes, charges and insurance premiums, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment, charges and insurance premiums, the rights and obligations of taxpayers, payers of charges, payers of insurance premiums and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations)

According to article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, No. 23, the Art. 2908), Item 2 of Rules of development and approval of administrative regulations of provision of the state services approved by the order of the Government of the Russian Federation of May 16, 2011 No. 373 "About development and approval of administrative regulations of implementation of the state control (supervision) and administrative regulations of provision of the state services" (The Russian Federation Code, 2011, No. 22, Art. 3169; 2018, No. 46, the Art. 7050), subitem 5.6 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 20182019, to No. 22, of the Art. 2811), I order:

1. Approve the enclosed Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges, payers of insurance premiums and tax agents about the operating taxes, charges and insurance premiums, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment, charges and insurance premiums, the rights and obligations of taxpayers, payers of charges, payers of insurance premiums and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations).

2. Determine that this order becomes effective from the date of entry into force of the order of the Ministry of Finance of the Russian Federation on recognition voided the order of the Ministry of Finance of the Russian Federation of 02.07.2012 No. 99n "About approval of Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations)" (29.08.2012, registration number 25312) is registered by the Ministry of Justice of the Russian Federation.

3. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating activities for interaction with taxpayers.

Approved by the Order of the Federal Tax Service of the Russian Federation of July 8, 2019, No. MMB-7-19/343 @

Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges, payers of insurance premiums and tax agents about the operating taxes, charges and insurance premiums, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment, charges and insurance premiums, the rights and obligations of taxpayers, payers of charges, payers of insurance premiums and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations)

I. General provisions

Subject of regulation of Administrative regulations

1. The administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges, payers of insurance premiums and tax agents about the operating taxes, charges and insurance premiums, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment, charges and insurance premiums, the rights and obligations of taxpayers, payers of charges, payers of insurance premiums and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations) (further - the state service) establish terms and the sequence of ministerial procedures (actions) performed by tax authorities by provision of the state service and also order of interaction between structural divisions of tax authorities and their officials, tax authorities and taxpayers, payers of charges, payers of insurance premiums, tax agents, their representatives, other federal executive bodies, their territorial authorities, executive bodies of subjects of the Russian Federation, governing bodies of state non-budgetary funds, local government bodies by provision of the state service.

Circle of applicants

2. Applicants are taxpayers, payers of charges, payers of insurance premiums, tax agents.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative in cases when the applicant participates in the relations regulated by the legislation on taxes and fees through the representative.

Powers of the representative shall be documented according to Items 3 and 4 of article 26 of the Tax Code of the Russian Federation.

Requirements to procedure for informing on provision of the state service

4. Information on the location, the working schedule of tax authorities, on single telephone number in the territory of the Russian Federation, about the address of the official site of FNS of Russia on the Internet (further - the website of FNS of Russia, Internet network) is posted on the website of FNS of Russia, in the federal state information system "Federal Register of the State Services (Functions)" (further - the federal register of the state services (functions)) and in the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the Single portal).

5. Information on procedure for provision of the state service is placed directly in premises of tax authorities with use of information stands, on the website of FNS of Russia, on the Single portal, the federal register of the state services (functions), in the multipurpose centers of provision of the state and municipal services (further - MFTs), it is represented according to single telephone number in the territory of the Russian Federation, including with use of means of autoinforming (in the presence), with use of computers with legal-reference systems and with the software products developed by FNS of Russia by means of the publication in mass media (further - media), and also is direct the officials of tax authorities responsible for provision of the state service, according to the procedure, established by these Administrative regulations.

Information on MFTs through which the state service is provided is placed in blocks of regional information of the website of FNS of Russia and at information stands of territorial tax authorities.

Interaction of tax authorities and MFTs by provision of the state service, including based on request about provision of several state and (or) municipal services in MFTs (further - complex request), the stipulated in Article 15.1 Federal Laws of 27.07.2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2019, No. 14 (h 1), the Art. 1461) (further - the Federal Law No. 210-FZ), is performed according to the agreement on interaction. Interaction of tax authorities and MFTs electronically without duplication of documents on papers is performed with use of single system of interdepartmental electronic interaction.

6. In blocks of regional information of the website of FNS of Russia the following information shall be placed:

1) the complete and reduced names of FNS of Russia, the Departments of FNS of Russia for subjects of the Russian Federation and other tax authorities providing the state service, their postal addresses, schedules (modes) of work;

2) single telephone number in the territory of the Russian Federation, number of phone informant (in the presence).

7. At information stands of the territorial tax authorities providing the state service the following information shall be placed:

1) the name of territorial tax authority, its postal address, identification taxpayer number (further - INN), reason code of registration (further - the check point), addresses of its territorially isolated workplaces;

2) names of higher tax authorities, their postal addresses, INN, check point;

3) address of the website of FNS of Russia;

4) single telephone number in the territory of the Russian Federation, number of phone informant (in the presence);

5) graphics (modes) of work of territorial tax authority, territorially isolated workplaces, higher tax authorities;

6) schedules of acceptance of applicants by the officials responsible for provision of the state service;

7) about places (about operational halls, about offices) provisions of the state service.

8. On the Single portal the following information is placed:

1) the exhaustive list of the documents necessary for provision of the state service, the requirement to execution of the specified documents, and also the list of documents which applicants have the right to represent on own initiative;

2) circle of applicants;

3) term of provision of the state service;

4) results of provision of the state service, procedure for submission of the document which is result of provision of the state service;

5) the amount of the state tax collected for provision of the state service;

6) the exhaustive list of the bases for suspension or refusal in provision of the state service;

7) about the right of applicants to pre-judicial (extrajudicial) appeal of the made decisions and the performed actions (failure to act) of tax authorities and their officials during provision of the state service;

8) the forms of statements (notifications, messages) used by provision of the state service.

Information on the Single portal on procedure and terms of provision of the state service based on the data containing in the federal register of the state services (functions) is provided to the applicant free of charge.

The information access about terms and procedure for provision of the state service is performed without accomplishment by the applicant of any requirements, including without use of the software which installation on technical means of the applicant requires the conclusion of license or other agreement with the owner of the software providing collection of payment, registration or authorization of the applicant, or provision of personal data by it.

II. Standard of provision of the state service

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