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The document ceased to be valid since May 5, 2020 according to the Order of the Ministry of Finance of the Russian Federation of March 25, 2020 No. 45n

Registered by

Ministry of Justice

Russian Federation

On August 29, 2012 No. 25312

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 2, 2012 No. 99n

About approval of Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations)

(as amended of the Order of the Ministry of Finance of the Russian Federation of 26.12.2013 No. 138n)

According to item 4 of Rules of development and approval of administrative regulations of provision of the state services approved by the order of the Government of the Russian Federation of May 16, 2011 N 373 "About development and approval of administrative regulations of execution of the state functions and administrative regulations of provision of the state services" (The Russian Federation Code, 2011, N 22, Art. 3169; To N 35, of the Art. 5092), I order:

1. Approve the enclosed Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations).

2. Declare invalid the order of the Ministry of Finance of the Russian Federation of January 18, 2008 of N 9 N "About approval of Administrative regulations of the Federal Tax Service on execution of the state function on free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also to representation of forms of tax declarations (calculations) and explanation of procedure for their filling" (registration number 11521, "The Russian newspaper", 2008, N 100) is registered by the Ministry of Justice of the Russian Federation on April 14, 2008.

3. (M. V. Mishustin) to provide to the Federal Tax Service execution of Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations).

Minister

A. G. Siluanov

Appendix

to the Order of the Ministry of Finance of the Russian Federation of July 2, 2012 No. 99n

Administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations)

I. General provisions

Subject of regulation of administrative regulations

1. The administrative regulations of the Federal Tax Service on provision of the state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations) (further - the state service) establish terms and the sequence of ministerial procedures (actions) performed by the Federal Tax Service (further - FNS of Russia), territorial tax authorities and their officials, and also order of interaction between structural divisions of tax authorities and their officials, tax authorities with taxpayers, payers of charges, tax agents, their representatives, other federal executive bodies, their territorial authorities, executive bodies of subjects of the Russian Federation, governing bodies of state non-budgetary funds, local government bodies by provision of the state service.

Circle of applicants

2. Applicants are taxpayers, payers of charges, tax agents.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative in cases when the applicant participates in the relations regulated by the legislation on taxes and fees through the representative taking into account the features provided by these Administrative regulations.

Powers of the representative shall be documented according to Items 3 and 4 of Article 26 parts one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, the Art. 3824), other Federal Laws and these Administrative regulations.

Requirements to procedure for informing on provision of the state service

4. Location of FNS of Russia: Moscow, Ulitsa Neglinnaya, 23.

Postal address of FNS of Russia: Ulitsa Neglinnaya, 23, Moscow, 127381.

5. Phone of FNS of Russia service desk: (495) 913-00-09.

6. The address of the official site on the Internet (further - the official site) FNS of Russia: www.nalog.ru.

For the direction in FNS of Russia of requests electronically special online-service is posted on the official site of FNS of Russia.

7. The locations of territorial tax authorities, their postal addresses, phone numbers of service desks, faxes and other contact information are specified on the official site of FNS of Russia in the Section of the Learn the Address of IFTS online-service, the official sites of the Departments of FNS of Russia for subjects of the Russian Federation (www.rXX.nalog.ru where XX - code of the subject of the Russian Federation).

8. The working schedule of FNS of Russia and interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers:

   Monday - Thursday:    9.00 - 18:00;

   Friday:                  9.00 - 16:45;

   Saturday, Sunday:     the days off.

9. The working schedule of the territorial tax authorities providing the state service:

   Monday, environment:             9.00 - 18:00;

   Tuesday, Thursday:               9.00 - 20:00;

   Friday:                        9.00 - 16:45;

   two Saturdays every month:      10.00 - 15.00;

   other Saturdays, Sunday: the days off.

According to the decision of the chief (deputy chief) of Inspectorate of the Federal Tax Service of Russia the working schedule of Inspectorate of the Federal Tax Service of Russia can be changed.

10. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 26.12.2013 No. 138n

11. Ceased to be valid according to the Order of finance of the Russian Federation of 26.12.2013 No. 138n

12. Information on provision of the state service is placed directly in premises of tax authorities with use of information stands, on the official sites of FNS of Russia and the Departments of FNS of Russia for subjects of the Russian Federation, in the federal state information system "Single Portal of the State and Municipal Services (Functions)", further - the Single portal of the state and municipal services (functions), the multipurpose center of provision of the state and municipal services (further - MFTs), it is represented by phones of service desks of tax authorities, including with use of means of autoinforming (in the presence), to phone of "the hot line", free phone number of the center of telephone servicing (in the presence), with use of computers with legal-reference systems and with the software products developed by FNS of Russia by means of the publication in mass media (further - media), editions of information materials (including in the form of brochures, booklets), and also it is direct the officials of tax authorities responsible for provision of the state service.

Information on provision of the state service is placed at information stands and the official sites of FNS of Russia and the Departments of FNS of Russia for subjects of the Russian Federation according to the procedure, established by these Administrative regulations in relation to specific ministerial procedure.

Information on MFTs through which information on postal addresses of tax authorities, numbers of their phones of service desks, faxes and other contact information is provided is posted on the official sites of the Departments of FNS of Russia for subjects of the Russian Federation and information stands in tax authorities. The order of interaction of tax authorities and MFTs is determined by the agreement of the interacting parties.

13. The following information shall be posted on the official site of the Department of FNS of Russia:

1) the complete and reduced names of FNS of Russia, the Department of FNS of Russia and relevant Inspectorates of the Federal Tax Service of Russia providing the state service, their postal addresses, schedules (modes) of work;

2) addresses of the official sites of FNS of Russia and Department of FNS of Russia;

3) phone numbers of the service desks, faxes of FNS of Russia, Department of FNS of Russia and the relevant Inspectorates of the Federal Tax Service of Russia providing the state service;

4) phone number of "the hot line", free phone number of the center of telephone servicing (in the presence).

14. At information stands of the Inspectorate of the Federal Tax Service of Russia providing the state service the following information shall be placed:

1) the name of Inspectorate of the Federal Tax Service of Russia, its postal address, identification taxpayer number (further - INN), reason code of registration (further - the check point), addresses of its territorially isolated workplaces;

2) names of higher tax authorities, their postal addresses, INN, check point;

3) addresses of the official sites of FNS of Russia, relevant Department of FNS of Russia;

4) phone numbers of service desks, phone of "the hot line", phone answerphone (in the presence), numbers of faxes of Inspectorate of the Federal Tax Service of Russia and higher tax authorities, free phone number of the center of telephone servicing (in the presence);

5) graphics (modes) of work of Inspectorate of the Federal Tax Service of Russia, its structural divisions and territorially isolated workplaces, higher tax authorities;

6) graphics (modes) of work of telephone service desk and higher tax authorities;

7) schedules of acceptance of applicants by the officials responsible for provision of the state service;

8) about places (about operational halls, about offices) provisions of the state service.

15. In case of responses to phone calls and oral appeals to tax authorities about incoming correspondence concerning provision of the state service information on the following questions is provided:

1) about the entering numbers at which written correspondence is registered in system of clerical work;

2) about the direction of the answer by provision of the state service;

3) about the location on the official sites of FNS of Russia, the Departments of FNS of Russia of reference materials.

16. The officials responsible for provision of the state service shall:

1) to be effective in strict accordance with the Tax Code of the Russian Federation, other acts of the legislation of the Russian Federation and these Administrative regulations;

2) to take all necessary measures for representation of irrefragable answers on addresses of applicants, using the information resources of tax authorities, directory systems, regulatory legal acts, explanations of the Ministry of Finance of the Russian Federation and methodical materials directed to FNS of Russia to territorial tax authorities including for bringing to applicants;

3) correctly and to show consideration for applicants, not to degrade their honor and advantage, and also in polite form to inform applicants on the substance of requests, on procedure for provision of the state service, the maximum terms of its provision, on the bases in the presence of which the state service is not provided, and also to provide in limits to the competence other information interesting applicants according to these Administrative regulations;

4) to follow rules of business ethics in case of the answer on oral (including by phone) and written addresses of applicants.

17. The officials responsible for provision of the state service have no right:

1) to provide to applicants the unreliable information which is not corresponding to the legislation on taxes and fees, other regulatory legal acts;

To represent 2) to applicants of the data, not subject to disclosure in accordance with the legislation of the Russian Federation, including the data relating to own safety of tax authorities, and also being the state or protected by the law other secret, or data of confidential nature;

3) to give legal treatment of acts (decisions), actions (failure to act) of tax authorities or their officials, other circumstances and events.

II. Standard of provision of the state service

Name of the state service

18. The state service in free informing (including in writing) taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also on acceptance of tax declarations (calculations).

The name of the federal executive body providing the state service

19. The state service is provided by FNS of Russia, its territorial authorities - the Departments of FNS of Russia for subjects of the Russian Federation (further - the Departments of FNS of Russia, UFNS of Russia), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers, Inspectorates of the Federal Tax Service of Russia for areas, areas in the cities, to the cities without district division, Inspectorates of the Federal Tax Service of Russia of interdistrict level (further - Inspectorates of the Federal Tax Service of Russia, IFTS of Russia).

20. By provision of the state service tax authorities have no right to demand from applicants of implementation of actions, including the coordination necessary for receipt of the state service and connected with the appeal to other state bodies, the organizations if other is not provided by the Tax Code of the Russian Federation.

Description of result of provision of the state service

21. Provisions of the state service free informing (including in writing) is result of taxpayers, payers of charges and tax agents about the operating taxes and fees, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials, and also acceptance (refusal in acceptance) tax declarations (calculations) or the direction of the notification (message) to the applicant on failure to provide the state service.

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