Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

It is registered

in Ministry of Justice

Russian Federation

On September 2, 2009 No. 14694

ORDER OF FEDERAL TOURISM AGENCY OF THE RUSSIAN FEDERATION

of August 4, 2009 No. 175

About approval of the Procedure for representation by the legal entities performing tour operator activities, accounting records in Federal Tourism Agency and introduction of amendments to the order of Rostourism of May 10, 2007 No. 28

(as amended on 26-09-2011)

For the purpose of effective realization of provisions of the Federal Law of November 24, 1996 N 132-FZ "About bases of tourist activities in the Russian Federation" (The Russian Federation Code, 1996, N 49, Art. 5491; 2003, N 2, Art. 167; 2004, N 35, Art. 3607; 2007, N 7, Art. 833; 2009, N 1, Art. 17; 2009, N 26, 3121) I order to the Art.:

1. Approve the Procedure for representation by the legal entities performing tour operator activities, accounting records in Federal Tourism Agency (Appendix N 1).

2. Ceased to be valid according to the order of the Ministry of Sport, Tourism and Youth Policy of the Russian Federation of 26.09.2011 No. 1117

3. To impose control of execution of this order on the deputy manager (Pisarevsky E. L.).

 

Acting head G.P.Pilipenko

Appendix No. 1

to the order of Federal Tourism Agency of August 4, 2009 No. 175

Procedure for representation by the legal entities performing tour operator activities, accounting records in Federal Tourism Agency

1. This Procedure is developed according to the Federal Law of November 24, 1996 N 132-FZ "About bases of tourist activities in the Russian Federation" (The Russian Federation Code, 1996, N 49, Art. 5491; 2003, N 2, Art. 167; 2004, N 35, Art. 3607; 2007, N 7, Art. 833; 2009, N 1, Art. 17; 2009, N 26, the Art. 3121) (further - the Law on tourist activities) also determines procedure and terms of representation by the legal entities performing tour operator activities (further - tour operators) accounting records in Federal Tourism Agency.

2. Tour operators concerning whom the legislation of the Russian Federation does not provide obligatory publication of data of accounting records for the end of accounting year (the daleebukhgaltersky reporting) represent the copies of the following documents signed by the head and the accountant and certified by seal of tour operator to Federal Tourism Agency:

a) balance sheet;

b) profit and loss statement;

c) report on changes of the capital;

d) cash flow statement;

e) appendices to the balance sheet;

e) the report on target use of the received means (for public organizations (associations);

g) the explanatory note which contains essential information on tour operator, its financial position, including on the money received from realization of tourist product;

h) the audit opinion confirming reliability of accounting records of tour operator if he according to the Federal Laws is subject to statutory audit.

In case of change of the data of accounting records testimonial of need of increase in the amount of financial provision, the tour operator no later than 10 days from the date of change of these data notifies on it Federal Tourism Agency in writing and submits the documents confirming reliability of these data.

3. The tour operators applying in accordance with the legislation of the Russian Federation simplified taxation system represent to Federal Tourism Agency the copy of the application for transition to simplified taxation system submitted to tax authority signed by the head and the accountant and certified by seal of tour operator. In case of transition of tour operator to other tax regime, the tour operator in writing no later than 10 days from start date of application of such mode notifies on it Federal Tourism Agency.

4. The copies of documents specified in Item 2 and 3 of this Procedure, and also confirmation about adoption of accounting records by tax authority (the receipt on the mailing of accounting records with the inventory of investment, mark in the copy of accounting records about its acceptance by tax authority (in case of its availability), the receipt on acceptance of accounting reports by tax authority in electronic form under telecommunication channels) are represented by tour operator to Federal Tourism Agency together with the financial provision received according to article 17.3 of the Law on tourist activities for new term.

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