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Ministry of Justice

Russian Federation

On December 25, 2019 No. 56979

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

of August 1, 2019 No. CA-7-15/388 @

About approval of Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline and forms of the decision on suspension (renewal) of action, of cancellation of the registration certificate of person making transactions with straight-run gasoline

According to item 4 of Article of 31 part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2007, No. 1 (h 1), Art. 31; 2010, No. 31, Art. 4198; 2013, No. 30 (h 1), Art. 4081; 2014, No. 45, Art. 6157; 2015, No. 18, Art. 2616; 2019, No. 23, Art. 2908), Item 3 of Article 179.3 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2006, No. 31 (h 1), Art. 3433; 2013, No. 40 (h 3), Art. 5039; 2019, No. 27, the Art. 3527), the Federal Law 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), subitem 5.2.10 of Item 5 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; 2010, No. 50, Art. 6725; 2018, No. 41, the Art. 6269), for the purpose of realization of 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 16.05.2011 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, to No. 46, of the Art. 7050), and also in connection with enhancement of administration of excises on oil products I order:

1. Approve:

Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline according to appendix No. 1 to this order;

form of the decision on suspension (renewal) of action, of cancellation of the registration certificate of person making transactions with straight-run gasoline according to appendix No. 2 to this order.

2. Recognize invalid:

the order of the Federal Tax Service of 25.08.2014 No. MMB-7-15/425 @ "About approval of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline, forms of the decision on suspension (renewal) of action (about cancellation) registration certificates of person making transactions with straight-run gasoline" (26.12.2014, registration number 35431) is registered by the Ministry of Justice of the Russian Federation;

the paragraph third Item 1 of the order of the Federal Tax Service of 29.08.2017 No. MMB-7-15/694 @ "About modification of the Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of the organization making transactions with the denatured ethyl alcohol, approved by the order of the Federal Tax Service of 25.08.2014 No. MMB-7-15/424 @, the Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline, approved by the order of the Federal Tax Service of 25.08.2014 No. MMB-7-15/425 @, Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol approved by the order of the Federal Tax Service of 27.10.2015 No. MMB-7-15/475 @" (it is registered by the Ministry of Justice of the Russian Federation 08.11. 2017, registration number 48819).

3. 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 for the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

4. Determine that this order becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on excises.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions on issue of registration certificates of person making transactions with straight-run gasoline.

Acting as head of the Federal Tax Service

S. A. Arakelov

Appendix No. 1

to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of August 1, 2019 No. CA-7-15/388 @

Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline

I. General provisions

Subject of regulation of Administrative regulations

1. The administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline (further respectively - Administrative regulations, the state service), determine the standard of provision of the state service and establish terms and the sequence of ministerial procedures (actions) of the Federal Tax Service by provision of the state service.

These Administrative regulations also establish order of interaction between structural divisions of the Departments of FNS of Russia for subjects of the Russian Federation (further - Management), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - Interregional inspection), their officials, interactions of Managements, Interregional inspections with applicants by provision of the state service.

Circle of applicants

2. Applicants according to Item 1 of Article 179.3 of part two of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) are the organizations and the individual entrepreneurs performing the following types of activity:

production of straight-run gasoline, including from raw materials supplied by the customer (materials), in the presence in property (on right of possession or uses on other legal causes provided that the authorized (share) capital (fund) of the organization applicant for 100 percent consists of contribution (share) of the organization owner of production capacities) the organization or the individual entrepreneur (the organization, in which the organization applicant owns more than 50 percent of the authorized (share) capital (fund) of limited liability company or voting shares of joint-stock company) capacities on production of straight-run gasoline and (or) in the presence of the service provision agreement on conversion by the taxpayer of excise (further - the taxpayer), crude oil, gas condensate, associated petroleum gas, natural gas, combustible slates, coal and other raw materials, and also products of their conversion, as a result of which production of straight-run gasoline is performed;

production of petrochemistry in case of which as raw materials straight-run gasoline is used including from raw materials supplied by the customer (materials), in the presence in property (on right of possession or uses on other legal causes provided that the authorized (share) capital (fund) of the organization applicant for 100 percent consists of contribution (share) of the organization owner of production capacities) the organization or the individual entrepreneur (the organization in which the organization applicant owns more than 50 percent of the authorized (share) capital (fund) of limited liability company or voting shares of joint-stock company) capacities on production of petrochemistry and (or) in the presence of the service provision agreement on conversion of the straight-run gasoline belonging to this taxpayer concluded with the organization performing production of petrochemistry.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative.

Powers of the representative shall be documented according to Item 3 of Article 26 parts one of the Tax Code of the Russian Federation.

Requirements to procedure for informing on provision of the state service

4. Reference information about the locations, working schedules, telephone numbers for enquiries (in the presence), including number of phone answerphone (in the presence), single telephone number of FNS of Russia in the territory of the Russian Federation, forms of feedback of FNS of Russia, Managements and Interregional inspections is posted on the official site by FNS of Russia on the Internet (further - the official site of FNS of Russia), in the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the Single portal) and in the federal state information system "Federal Register of the State and Municipal Services (Functions)" (further - the Federal register).

5. Informing on provision of the state service is performed by means of placement of information:

on the official site of FNS of Russia;

in premises of Managements, Interregional inspections with use of information stands;

on the Single portal.

Information on provision of the state service is also provided:

according to single telephone number of FNS of Russia in the territory of the Russian Federation;

directly officials of Managements, Interregional inspections according to the procedure, established by these Administrative regulations;

by means of the publication in mass media and editions of information materials, including in the form of brochures, booklets.

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