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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 3, 2013 No. PA-4-6/15962

About forming of the certificate of condition of calculations for taxes, charges, penalty fee, penalties in tax authority in the previous place of accounting

The Federal Tax Service in connection with the written and oral requests arriving from territorial tax authorities on provision of the certificate of condition of calculations for taxes, charges, penalty fee, penalties for the date preceding registration in tax authority in which the request of the taxpayer arrived reports the following.

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), the approved order of the Ministry of Finance of the Russian Federation of 02.07.2012 No. 99n (further - Regulations), determine procedure for individual informing on condition of calculations for taxes, charges, penalty fee, penalties based on the applicant's requests in writing and requests electronically with the strengthened qualified digital signature by TKS.

 At the same time by Regulations it is determined that the basis for individual informing is the address of the applicant with the written request or with request on TKS about submission of the certificate of condition of calculations for taxes, charges, penalty fee, penalties (further - the certificate of condition of calculations) in Inspectorate of the Federal Tax Service of Russia for the place of its accounting.

The request about submission of the certificate of condition of calculations of the applicant referred to category of the largest taxpayers is represented in Inspectorate of the Federal Tax Service of Russia for the place of its accounting as the largest taxpayer.

Based on stated, FNS of Russia considers that the taxpayer shall apply for the reference on condition of calculations to that tax authority in which he stayed on the registry for the date specified in request about provision of the reference.

The possibility of forming of the certificate of condition of calculations for taxes, charges, penalty fee, penalties for the taxpayer struck off the register if for the date specified in request, the taxpayer stayed on the registry in this tax authority, is realized in the version of the SEOD 2.5.050.08 personal computer of 10.06.2013.

Valid counselor of state of the Russian Federation 2 classes

A. S. Petrushin

 

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