ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 19, 2010 No. YaK-7-8/393 @

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

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. 31, the Art. 4198) and article 20 of the Federal Law of August 5, 2000 No. 118-FZ "About enforcement of part two of the Tax Code of the Russian Federation and modification of some legal acts of the Russian Federation for taxes" (The Russian Federation Code, 2000, N 32, Art. 3341; 2010, N 31, 4198) I order to the Art.:

1. Approve the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection according to the appendix N 1 to this order.

2. Approve the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent according to the appendix N 2 to this order.

3. To 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 supervising questions of settlement of debt on obligatory payments.

5. This order becomes effective from the moment of recognition No. 100 which voided orders of the Government of the Russian Federation of 12.02.2001 "About procedure for recognition hopeless to collection and write-offs of shortage and debt on penalty fee and penalties on the federal taxes and charges, and also debt on the insurance premiums in the state social off-budget funds assessed to penalty fee and penalties" (The Russian Federation Code, 2001, N 8, Art. 752; 2002, N 34, Art. 3297; 2004, N 48, Art. 4802; 2006, N 46, Art. 4800).

Appendix No. 1

to the order of the Federal Tax Service of August 19, 2010 No. YaK-7-8/393 @

Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection

1. The shortage and debt on penalty fee and penalties on taxes, charges, insurance premiums, including debt on tax sanctions for violations of the law of the Russian Federation about taxes and fees which before enforcement of the Tax Code of the Russian Federation were levied in indisputable procedure and on which the decision of tax authority was passed till January 1, 1999 (except for to the debt formed in connection with movement of goods through customs border of the Russian Federation), and also the debt on insurance premiums in the state social off-budget funds which is registered for the organizations as of January 1, 2001, to the added penalty fee and penalties and also the taxes, charges, insurance premiums, penalty fee and penalties which are charged-off from taxpayers is subject to write-off according to this Procedure for write-off of shortage and the debt on penalty fee, to penalties and percent recognized hopeless to collection (further - the Procedure) payers of charges, payers of insurance premiums, tax agents in banks, but not listed in the budget system of the Russian Federation (further - debt).

According to Procedure also the debt on the percent provided by Chapter 9, and also article 176.1 of the Tax Code of the Russian Federation is subject to write-off.

2. The procedure is applied to debt which collection was impossible in case:

2.1. liquidations of the organization in accordance with the legislation of the Russian Federation or the legislation of foreign state - regarding shortage, the debts on penalty fee, penalties and to percent which are not extinguished because of insufficiency of property of the organization and (or) impossibility of their repayment by founders (participants) of the specified organization in limits and procedure which are set by the legislation of the Russian Federation; exceptions of the legal entity of the Unified State Register of Legal Entities according to the decision of registering body in case of pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in connection with return to the claimant of the executive document on the bases provided by Items 3 and 4 of part 1 of article 46 of the Federal Law of 02.10.2007 No. 229-FZ "About enforcement proceeding" (The Russian Federation Code, 2007, No. 41, Art. 4849; 2016, No. 27, Art. 4293)

2.2. recognitions by the bankrupt of the individual entrepreneur according to the Federal Law of October 26, 2002 N 127-FZ "About insolvency (bankruptcy)" (The Russian Federation Code, 2002, N 43, Art. 4190; 2015, No. 29, the Art. 4341) - regarding shortage, the debts on penalty fee, penalties and to percent which are not extinguished because of insufficiency of property of the debtor;

2.2.1. recognitions by the citizen's bankrupt according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" - regarding shortage, the debts on penalty fee and penalties which are not extinguished following the results of completion of settlings with creditors according to the specified Federal Law;

2.3. the death of the physical person or the announcement his dead according to the procedure, established by the civil procedural legislation of the Russian Federation;

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