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The document ceased to be valid since March 4, 2017 according to the Order of the Federal Tax Service of the Russian Federation of December 16, 2016 No. MMB-7-8/683 @

IT IS REGISTERED

in Ministry of Justice

Rossiysko Federation

On October 27, 2010 No. 18836

ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 28, 2010 No. MMB-7-8/469 @

About approval of the Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities

(as amended on 27-12-2013)

According to Item 8 of article 61 of the Tax Code of the Russian Federation and for the purpose of realization of provisions of Chapter 9 of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 2010, N 31, 4198) I order to the Art.:

1. Approve the Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities according to appendix to this order.

2. Declare invalid the order of the Federal Tax Service of 21.11.2006 of N SAE-3-19/798 "About approval of the Procedure for the organization of work on provision of delay, payment by installments, investment tax credit on tax payment and charges" (it is registered in the Ministry of Justice of the Russian Federation 19.12.2006 N 8636; "The Russian newspaper", 22.12. 2006, N 289) and the order of the Federal Tax Service of 05.02.2009 N MM-7-1/51 "About introduction of amendments to the order of the Federal Tax Service of 21.11.2006 N SAE-3-19/798 @ "About approval of the Procedure for the organization of work on provision of delay, payment by installments, investment tax credit on tax payment and charges" (it is registered in Rossi's Ministry of Justice 10.07.2009 N 14303; "Bulletin of regulations of federal executive bodies", 2009, N 32).

3. 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.

 

Head Federalnoy

Tax Service M. V. Mishustin

Approved by the order of the Federal Tax Service of September 28, 2010, No. MMB-7-8/469 @

Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities

1. This Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities is developed according to Item 8 of article 61 of the Tax Code of the Russian Federation and for the purpose of realization of provisions of Chapter 9 of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 2010, N 31, Art. 4198).

2. Person applying for change of payment due date of tax and (or) collection, penalty fee, penalty (further - the interested person) addresses to the authorized body specified in Items 15 - 17 presents About.

3. To authorized body the interested person submits the following documents:

a) the statement of the interested person with request for provision of delay, payment by installments or the investment tax credit (the recommended sample is given in the appendix N 1 to this Procedure);

b) the documents listed in Item 5 of article 64 of the Tax Code of the Russian Federation including the obligation providing on change period of payment due date of tax and (or) collection, penalty fee, penalty observance of conditions on which the decision on provision of delay or payment by installments is made (the recommended sample is given in the appendix N 2 to this Procedure);

4. In case of the address of the interested person with the statement for provision of the investment tax credit, the documents specified in Item 2 presents of the Procedure are submitted and also depending on the bases the documents specified in Items 5 - 9.1 presents of the Procedure are submitted.

5. In case of the address of the interested person with the statement for provision of the investment tax credit on the bases determined by the subitem 1 of Item 1 of article 67 of the Tax Code of the Russian Federation the following documents are submitted:

a) the documents confirming availability of the corresponding basis for receipt of the investment tax credit;

b) the documents confirming the fact of acquisition and cost of the equipment acquired by the organization used only for the purposes listed in the subitem 1 of Item 1 of article 67 of the Tax Code of the Russian Federation;

c) business plan of the investment project.

6. In case of the address of the interested person with the statement for provision of the investment tax credit on the bases determined by the subitem 2 of Item 1 of article 67 of the Tax Code of the Russian Federation the following documents are submitted:

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