Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 23, 2011 No. ED-4-3/15678 @

About explanations of FNS of Russia

The Federal Tax Service informs on placement on the website of FNS of Russia www.nalog.ru of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" containing information letters of FNS of Russia on procedure for filling of tax declarations, the calculations and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials addressed to tax authorities, and also taxpayers, payers of charges and tax according to the subitem 4 of Item 1 of article 32 of the Tax Code of the Russian Federation (further - the Tax code).

Taking into account requirements of the subitem 5 of Item 1 of article 32 of the Tax Code ordering to be guided by written explanations of the Ministry of Finance of the Russian Federation concerning application of the legislation of the Russian Federation on taxes and fees in the Database of explanations of FNS of Russia the explanatory letters of FNS of Russia approved with the Ministry of Finance of the Russian Federation, or containing the legal line item similar stated in the written explanations published by the Ministry of Finance of the Russian Federation according to Item 1 of article 34.2 of the Tax Code to tax authorities, taxpayers, payers of charges and tax agents concerning application of the legislation of the Russian Federation on taxes and fees are subject to placement.

FNS of Russia pays attention to need of strict application by tax authorities in case of realization of the powers of provisions of the letters of FNS of Russia posted in the specified section of the website of FNS of Russia assigned to them and informs that 9, of the 10th letter of FNS of Russia of 14.09.2007 N ShS-6-18/716 are not applied to the legal line item of provision of paragraphs stated in these letters.

If application of explanations of FNS of Russia led to cancellation by judicial authorities of the decisions made tax by results of tax audits, the Departments of FNS of Russia for subjects of the Russian Federation and interregional Inspectorates of the Federal Tax Service of Russia for the largest taxpayers inform on these facts Management of the Taxation of FNS of Russia for the purpose of adjustment of performance indicators of work of tax authority.

Tax authorities in case of 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 are also guided by the legal line item stated in the corresponding explanations of FNS of Russia.

In case of cancellation of FNS of Russia of the corresponding explanation, concerning taxpayers, payers of the charges and tax agents who were guided by this explanation during its action in case of fulfillment of duties stipulated by the legislation about taxes and fees, owing to provisions of Item 8 of Article 77, of the subitem 3 of Item 1 of article 111 of the Tax Code penalty fee on the amount of the formed shortage is not charged and measures of responsibility for making of tax offenses are not applied (the specified circumstances are established in the presence of the explanation, in sense and content relating to the tax (reporting) periods on which the shortage, and also to tax periods in which the tax offense, irrespective of date of the edition of explanation is made was formed).

The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to the attention of subordinate tax authorities and to provide its application.

 

Adviser of the public civil service of the Russian Federation 2 classes

D. V. Egorov

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.