ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 13, 2013 No. MMB-7-9/78 @

About approval of the concept of development of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018

For the purpose of enhancement of pre-judicial settlement of tax disputes in system of tax authorities I order:

1. Approve the enclosed Concept of development of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018.

2. To management on pre-judicial settlement of tax disputes (E. V. Suvorov), heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation, chiefs of interregional inspectorates of the Federal Tax Service for the largest taxpayers to provide implementation of the Concept of development of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018.

3. Recognize invalid the order of FNS of Russia of 01.09.2006 of N 130@ "About the Concept of Development of Tax Audit in System of Tax Authorities" and the letter of FNS of Russia of 28.02.2006 of N SAE-6-08/207 @ "About divisions of tax audit".

4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service S. A. Arakelov.

Approved by the order of FNS of Russia from "__" _________ 2013 No. _____

The concept of development of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018

1. General provisions

1.1. This Concept represents system of the main directions in development and enhancement of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018.

1.2. The Concept purpose - determination of ways and methods of providing in the long term (2013 - 2018) of transition to mainly extrajudicial procedure for permission of tax disputes.

1.3. This Concept determines the purposes, the principles, tasks and the main development mechanisms of pre-judicial settlement of tax disputes in system of tax authorities of the Russian Federation for 2013 - 2018.

1.4. The concept is developed according to the Constitution of the Russian Federation, the Federal constitutional Laws, the Federal Laws and other regulatory legal acts of the Russian Federation in interrelation with the Concept of long-term social and economic development of the Russian Federation till 2020, the Main directions of tax policy of the Russian Federation for 2013 and for planning period of 2014 and 2015, the Concept of the federal target program "Development of Judicial System of Russia for 2013 - 2020" and other documents of strategic planning, and also with the conventional principles and rules of international law.

1.5. Development of this Concept is performed taking into account domestic, foreign and international experience and caused by need of designation of strategic reference points in the field of pre-judicial permission of tax disputes in interrelation with the main directions of tax policy of the Russian Federation and the long-term development program of judicial system of the Russian Federation.

2. The analysis of development of pre-judicial procedure for permission of tax disputes in the Russian Federation

History of development of institute of pre-judicial permission of tax disputes in the Russian Federation shows that until recently taxpayers and other participants of tax legal relationship gave preference to judicial settlement of the conflicts. The major stage in development of institute of pre-judicial settlement of tax disputes is legislative fixing since January 1, 1999 of points of order of appeal of acts of tax authorities, actions and failure to act of their officials in part I of the Tax Code of the Russian Federation.

The number of the tax disputes resolved by Arbitration Courts constantly grew. If in 1992 the share of administrative disputes in total quantity of the cases considered by Arbitration Courts did not exceed 2%, then in 2008 it constituted more than 60 percent. Generally it is the disputes connected using the tax legislation which number in 15 years increased by 22 times. All this caused need of reforming and upgrade of the mechanism of pre-judicial permission of tax disputes. With adoption of the Federal Law of July 27, 2006 N 137-FZ "About modification of part one and part the second the Tax Code of the Russian Federation and in separate legal acts of the Russian Federation in connection with implementation of measures for enhancement of tax administration" the procedure of judicial protection was changed - since January 1, 2009 pre-judicial appeal of decisions on attraction (about refusal in attraction) to responsibility for making of tax offense became obligatory. The legislator realized the concept of consecutive settlement of tax disputes: in pre-judicial and further - judicially. The chosen organization-legal model has essential advantages from the point of view of protection of the rights and legitimate interests of taxpayers among which - institute of appeal appeal, impossibility of deterioration of the situation of person by results of consideration of its claim.

Since 2006 in system of tax authorities (including central office of the Federal Tax Service) specialized divisions of tax audit whose tasks include objective check of justification of claims to results of tax audits and settlement of tax disputes to court, bringing to judicial stage of the dispute resolution only of reasoned and legal decisions began to be created. Divisions of tax audit, first of all, provide the dispute resolution within two main stages:

- at stage of consideration of objections (disagreements) on materials of tax audit (from the moment of delivery of the act by results of tax control measures before decision);

- at stage of consideration of claims to actions (failure to act) of tax authorities (officials), and also on departmental acts of substandard nature.

Results of work of tax authorities on pre-judicial settlement of tax disputes in the first two years (2006 - 2007) demonstrate that taxpayers began to give preference to the pre-judicial procedure of settlement of tax dispute. So, as of the end of 2007 growth rate of number of the claims considered in pre-judicial procedure by 4 times exceeded growth rate of the disputes considered judicially.

Rapid response to the violations revealed by consideration of claims, generalization of results and elimination of interdepartmental mistakes promoted improvement of quality of administration and caused tendency to reducing the number of the complaints made about decisions by results of tax audits. Since 2010 the tendency of reducing number of claims on average for 10% annually is observed.

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