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

of March 9, 2020 No. ED-7-8/140 @

About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection, approved by the Order of FNS of Russia of 02.04.2019 No. MMB-7-8/164 @

According to Item 5 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, No. 48, the Art. 6247), 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; 2017, No. 15 (h 1), the Art. 2194), for the purpose of realization of provisions of Item 14 of article 1 of the Federal Law of 29.09.2019 No. 325-FZ "About modification of parts the first and second the Tax Code of the Russian Federation" (The Russian Federation Code, 2019, to No. 39, of the Art. 5375), and also in connection with enhancement of tax administration I order:

1. Bring in the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection, approved by the order of FNS of Russia of 02.04.2019 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" (it is registered by the Ministry of Justice of the Russian Federation 23.04. 2019, registration number 54483), following changes:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info