ORDER OF THE MINISTRY OF INTERNAL AFFAIRS OF THE RUSSIAN FEDERATION, FEDERAL TAX SERVICE

of June 30, 2009 No. 495/MM-7-2-347

About approval of order of interaction of law-enforcement bodies and tax authorities according to the prevention, identification and suppression of tax offenses and crimes

According to the Tax Code of the Russian Federation * and the Federal Law of February 7, 2011 N 3-FZ "About police" ** and for the purpose of the organization of interaction between law-enforcement bodies and tax authorities for the prevention, identification and suppression of tax offenses and crimes - we order:

1. Approve:

1.1. The instruction about order of interaction of law-enforcement bodies and tax authorities under the organization and conducting exit tax audits (appendix N 1).

1.2. The instruction about procedure for the direction law-enforcement bodies of materials in tax authorities in case of identification of the circumstances requiring making of the actions referred to powers of tax authorities for adoption of the decision on them (appendix N 2).,

1.3. Ceased to be valid according to the Order of the Federal Tax Service, Ministry of Internal Affairs of the Russian Federation of 14.11.2011 No. MMB-7-2/774 @

2. To provide to chiefs of operational divisions of central office of the Ministry of Internal Affairs of Russia, territorial authorities of the Ministry of Internal Affairs of Russia, heads of Offices of the Federal Tax Service in subjects of the Russian Federation, chiefs of Interregional inspectorates of the Federal Tax Service for the largest taxpayers execution of the Instructions approved by the Order.

3. Consider invalid the order of the Ministry of Internal Affairs of Russia and FNS of Russia of January 22, 2004 N 76/AC-3-06/37 "About approval of regulatory legal acts about order of interaction of law-enforcement bodies and tax authorities according to the prevention, identification and suppression of tax offenses and crimes" ***.

4. To impose control over the implementation of this Order on the deputy minister of internal affairs of the Russian Federation M. G. Vanichkin and the Head of the Federal Tax Service M. V. Mishustin.

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* Russian Federation Code, 1998, N 31, Art. 3824.

** Russian Federation Code, 2011, N 7, Art. 900.

*** It is registered by the Ministry of Justice of the Russian Federation 26.02.2004, registration N 5588

Appendix No. 1

to the Order of the Ministry of Internal Affairs of the Russian Federation and the Federal Tax Service of the Russian Federation of June 30, 2009 No. 495/MM-7-2-347

The instruction about order of interaction of law-enforcement bodies and tax authorities under the organization and conducting exit tax audits

Section I. General provisions

1. This Instruction establishes procedure for the organization and carrying out by tax authorities with participation of law-enforcement bodies of exit tax audits of taxpayers, payers of charges, tax agents, registrations and realization of results of these checks.

2. Exit tax audits are carried out by tax authorities with participation of law-enforcement bodies for the purpose of identification and suppression of violations of the law about taxes and fees.

3. Exit tax audits are carried out by officials of tax authorities with participation of staff of law-enforcement bodies according to Item 1 of article 36 of the Tax Code of the Russian Federation (further - the Tax code) * (1) and Item 28 of article 13 of the Federal Law of February 7, 2011 N 3-FZ "About police" * (2) (further - the Federal Law" "About police").

4. When conducting exit tax audits officials of tax authorities and the staff of law-enforcement bodies are guided by the Constitution of the Russian Federation, the Tax code, the Law of the Russian Federation of March 21, 1991 N 943-1 "About tax authorities of the Russian Federation" (further - the Law of the Russian Federation "About tax authorities of the Russian Federation") * (3), the Federal Law "About Police", the Federal Law of August 12, 1995 N 144-FZ "About operational search activities" (further - the Federal Law "About Operational Search Activities") * (4), other regulatory legal acts of the Russian Federation.

5. Interaction of officials of tax authorities and the staff of law-enforcement bodies when conducting exit tax audit does not interfere with their independence in case of the choice of stipulated by the legislation means and methods of holding control and other actions within the competence in case of simultaneous ensuring coordination of all actions performed by them in verification process. Function of general coordination of the actions performed in the course of conducting check is performed by the head checking gruppysotrudnik of tax authority.

6. The basis for carrying out exit (repeated exit) tax audit is the decision of the head (deputy manager) of tax authority on its carrying out.

The specified decision is drawn up according to article 89 of the Tax Code.

If the staff of law-enforcement body is involved in carrying out earlier begun exit (repeated exit) tax audit, the head (deputy manager) of tax authority passes the decision on modification of the made decision on conducting this check providing corresponding change of structure of the checking group.

The specified decision is drawn up according to the sample approved by FNS of Russia.

In case of availability at tax authority of the resolution of the investigator, when conducting exit tax audit the offers on nature, term and amount of check containing in the resolution taking into account the restrictions set by the Tax code are considered.

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