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LETTER OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE RUSSIAN FEDERATION

of June 14, 2002 No. AC-6-12/832

The Ministry of Taxes and Tax Collection of the Russian Federation directs for management and use in examination Methodical instructions for check of the organization of work of tax authorities for control of correctness of calculation and timeliness of the tax discharge to value added.

To managements of MHC of Russia on subjects of the Russian Federation these methodical instructions to bring to subordinate tax authorities.

Counselor of state of Tax Service of the I rank

A. V. Smirnov

Uterzhdena First Deputy Minister of the Russian Federation of taxes and fees A. V. Smirnov on June 14, 2002

Methodical instructions for check of the organization of work of tax authorities for control of correctness of calculation and timeliness of the tax discharge on value added

Methodical instructions for check of the organization of work of tax authorities for control of correctness of calculation and timeliness of the tax discharge on value added (daleemetodichesky instructions) are developed according to provisions of the Tax Code of the Russian Federation (further in the text - the Code), the decision of Board of MHC of Russia of 06.12.2000 (the N16-3) protocol, Item 3 of the Plan of methodological ensuring the control of activities of tax authorities for 2001 approved by the Minister of the Russian Federation of taxes and fees G. I. Bukayev of 21.12.2000.

Methodical instructions are developed for the purpose of uniform application of Instructions about the directions of conducting checks of the subordinate tax authorities approved by the order MHC of Russia of 19.09.2001 of NVG-14-12/114дсп.

1. General provisions

Check purpose. Determination of overall performance of tax authorities on control of correctness of calculation and timeliness of the tax discharge on value added (further - the VAT).

Object of check. It is performed in the Departments of the Ministry of Taxes and Tax Collection of the Russian Federation for subjects of the Russian Federation, interregional inspections of the Ministry of Taxes and Tax Collection of the Russian Federation, inspectorates of the Ministry of Taxes and Tax Collection of the Russian Federation for the cities, areas in the cities, to the cities without district division, inspections of the Ministry of Taxes and Tax Collection of the Russian Federation of interdistrict level (further - tax authorities).

Check of work of tax authorities on control of correctness of calculation and timeliness of payment the VAT is carried out according to the decision of the head (deputy manager) of the checking tax authority within complex (thematic) check based on the plan of examination approved by it.

It is performed according to the program of the check approved by the head (deputy manager) of the tax authority which appointed complex check.

For the purpose of determination of object of check and ensuring efficiency of its carrying out, it is necessary to analyse previously:

- on managements of MHC of Russia on subjects of the Russian Federation:

accomplishment of actions for results of the previous complex (thematic) check;

arrival of the VAT in the federal budget of the Russian Federation;

accomplishment of budget settings on the VAT;

accomplishment of decisions of board of MHC of Russia regarding the questions concerning the VAT;

reliability of indicators of the forms of the reporting established by MHC of Russia regarding receipts of the VAT and timeliness of representation of forms of the reporting;

condition of organizational and methodical work on creation of reviews, to holding the meetings, seminars, economic study connected with calculation and payment of the VAT;

organization and quality of work on preparation and conducting complex (thematic) checks of subordinate tax authorities, and also realization of their materials;

the organization of work with claims of taxpayers, the explanatory work which is carried out with subordinate tax authorities for correctness of application of the legislation for the value added tax;

availability in work plans for the checked period of the actions provided by MHC of Russia the Main directions of examination of bodies of MHC of Russia and Interdepartmental plans of the controlling and law enforcement agencies and timeliness of their execution.

- on interregional inspections of MHC of Russia, inspectorates of MHC of Russia for areas, areas in the cities, to the cities without district division, to inspections of MHC of Russia of interdistrict level:

accomplishment of actions for results of the previous complex (thematic) check;

arrival of the VAT in the federal budget of the Russian Federation;

accomplishment of budget settings and certain tasks of subjects of the Russian Federation on the VAT;

accomplishment of decisions of board of MHC of Russia, managements of MHC of Russia on subjects of the Russian Federation regarding the questions concerning the VAT;

reliability of indicators in the forms of the reporting established by MHC of Russia under receipts of the value added tax and timeliness of representation of forms of the reporting;

organization of work and observance of procedure for conducting cameral verifications of tax statements for the value added tax, registration and realization of their results;

organization of work and observance of procedure for preparation and planning, appointment and conducting exit tax audits, registration and realization of their results;

the organization of work on consideration of addresses of taxpayers regarding correctness of application of the legislation on the value added tax;

inclusion in the checked period in plans of examination of the actions provided by work plans of Management of MHC of Russia on the subject of the Russian Federation on realization of the main directions, and also Interdepartmental plans and timeliness of their execution.

2. The organization of work of tax authority for control of receipt in the budget of the value added tax

2.1. For the purpose of determination of efficiency of the held examination on the VAT in managements of MHC of Russia on subjects of the Russian Federation, interregional inspections of MHC of Russia, inspectorates of MHC of Russia for areas, areas in the cities, to the cities without district division, inspections of MHC of Russia of interdistrict level to carry out the analysis of the organization of work of tax authorities for completeness of the taken measures for ensuring complete and timely receipt to the budget system of the Russian Federation by the VAT, based on the approved MHC of Russia of forms of the reporting:

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