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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of March 16, 1999 No. 298

About payment procedure and the sizes of the amounts which are subject to payment to the witnesses, translators, specialists, experts and witnesses attracted to participation in production of actions for implementation of tax control

(as amended on 07-03-2016)

According to article 131 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:

1. Approve the enclosed Regulations on payment procedure and the sizes of the amounts which are subject to payment to the witnesses, translators, specialists, experts and witnesses attracted to participation in production of actions for implementation of tax control.

2. To the Ministry of Labour and social development of the Russian Federation in three-months time to develop with participation of the Ministry of Taxes and Tax Collection of the Russian Federation and in coordination with the Ministry of Finance of the Russian Federation to approve regulations of payment of the monetary reward to the translators, experts and experts involved to participation in production of actions for implementation of tax control.

 

Russian Prime Minister

E. Primakov

Approved by the Order of the Government of the Russian Federation of March 16, 1999 No. 298

Regulations on payment procedure and the sizes of the amounts which are subject to payment to the witnesses, translators, specialists, experts and witnesses attracted to participation in production of actions for implementation of tax control

1. To the witnesses, translators, experts, experts and witnesses attracted to participation in production of actions for implementation of tax control the expenses on journey, employment of premises suffered by them in connection with appearance in tax authority are compensated and daily allowance is paid.

2. Compensation to witnesses, translators, experts, experts and witnesses of expenses on journey to the place of appearance and back to the residence is made based on travel documents, but not above:

fares transport of public use (except taxi) - on highway and earth roads;

fares in the couchette (compartment) car - by rail;

fares in the cabins paid for the V-VIII groups of the tariff charges in courts of sea transport and in cabin of III category on river crafts - on waterways.

When using of air transport the cost of the ticket of economy class is compensated.

When using air transport for journey of witnesses, translators, specialists, experts and witnesses to the place of appearance and (or) back to the residence travel documents (tickets) are processed acquired) only on flights of the Russian airlines or airlines of other state members of the Eurasian Economic Union, except as specified, if the specified airlines do not perform passenger traffic to the place of appearance or if execution (acquisition) of travel documents (tickets) for flights of these airlines is impossible in view of their absence for date of departure to the place of appearance and (or) back.

In addition to expenses on journey to the place of appearance and back to the residence in case of submission of the relevant documents the cost of advance sale of travel documents, expenses for use of bedding are compensated.

To specified persons expenses on journey with transport of public use (except taxi) to the railway station, pier, the airport are paid if they are behind line of the respective settlement.

With the permission of the chief (deputy chief) of the tax authority making challenge, to the mentioned persons in case of non-presentation of travel documents expenses on driving through the minimum rate of journey with the corresponding modes of transport to the place of appearance and back to the residence are paid.

3. Expense recovery for employment of premises and payment of daily allowance to witnesses, translators, experts, experts and witnesses are made according to regulatory legal acts about official journeys in the territory of the Russian Federation. At the same time daily allowance is not paid if the witness, the translator, the expert, the expert or the witness has opportunity daily to return to the residence.

The payment for booking of hotel reservation is compensated in the amount of 50 percent of recoverable amount of the place per day.

4. Translators, experts and experts earn the monetary reward for the work performed by them at the request of tax authority if this work is not included into circle of their service duties, on the payment regulations approved by the Ministry of Labour and social development of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation. Involvement of specified persons is performed on contractual basis.

5. Behind persons called in tax authority as witnesses during their absence with respect thereto at work the place of employment (position) and average earnings on principle place of employment remain.

Persons which are not working according to the employment contract for their derivation from work or regular classes in addition to the amounts in expense recovery, stipulated in Item 1 this provision, earn the monetary reward in the amount of the daily allowance established for official journeys in the territory of the Russian Federation.

6. Payment of the amounts which are due to witnesses, translators, experts, experts and witnesses is made on performance of them the obligations based on the decision of the chief (deputy chief) of the tax authority attracting specified persons to participation in production of actions for implementation of tax control within the funds allocated to tax authority from the federal budget.

 

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