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ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 14, 2012 No. MMB-7-3/845 @

About approval of Regulations of forming and use of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" of the official site of the Federal Tax Service

For the purpose of determination of procedure for filling by structural divisions of FNS of Russia of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" I order:

1. Approve Regulations of forming and use of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" of the official site of the Federal Tax Service (further - Regulations) according to appendix to this order.

2. To provide to chiefs (the acting as the chief) of structural divisions of central office of FNS of Russia and Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) accomplishment of Regulations.

3. To heads of the Departments of FNS of Russia for subjects of the Russian Federation to bring Regulations to subordinate tax authorities and to provide its accomplishment.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Egorov.

Head of the Federal Tax Service

M. V. Mishustin

Appendix

to the order of FNS of Russia from "__" ________ 2012 No. _____

Regulations of forming and use of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" of the official site of the Federal Tax Service

1. General provisions

1.1. These Regulations determine rules of the organization of work in structural divisions of central office of FNS of Russia (further - structural divisions) by information filling of the official site of the Federal Tax Service the explanations prepared according to the subitem 4 of Item 1 of article 32 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation).

1.2. Placement of explanations on application of the legislation of the Russian Federation on taxes and fees in the Section "The Explanations of the Federal Tax Service Obligatory to Application by Tax Authorities" (further - the Section of the website) on the website is:

the instrument of realization of ministerial procedure on public informing taxpayers in case of execution of FNS of Russia of the state function on free informing regulated by Administrative regulations of FNS of Russia 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), the approved order of the Ministry of Finance of the Russian Federation of 02.07.2012 N 99 N;

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