Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 4, 2013 No. AC-4-2/16014

About application of separate document forms by tax authorities

The Federal Tax Service in connection with adoption of the Federal Laws of 02.07.2013 No. 153-FZ "About modification of part one of the Tax Code of the Russian Federation" (further - the Law No. 153-FZ) and of 23.07.2013 No. 248-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation, and also about recognition voided separate provisions of legal acts of the Russian Federation" (further - the Law No. 248-FZ) reports about need of application by tax authorities of the separate document forms approved by orders of FNS of Russia of 25.12.2006 No. SAE-3-06/892 @ "About approval of the document forms applied during the carrying out and registration of tax audits; bases and procedure for prolongation of term of conducting exit tax audit; order of interaction of tax authorities on accomplishment of orders about reclamation of documents; requirements to creation of the act of tax audit", of 31.05.2007 No. MM-3-06/338 @ "About approval of the document forms used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees" before introduction of changes in them in accordance with the established procedure, with the following features.

1. According to Item 30 of article 1 of the Law No. 248-FZ in paragraph one of Item 6 of article 100 of the Tax Code of the Russian Federation (further - the Code) the words "15 days" are shall be replaced with words "one month".

 According to paragraph one of Item 6 of article 100 of the Code (in edition of the Law No. 248-FZ) person concerning whom tax audit (his representative) was carried out in case of disagreement with the facts stated in the act of tax audit, and also with conclusions and offers checking within one month from the date of receipt of the act of tax audit has the right to provide to the relevant tax authority written objections under the specified act in general or by its separate provisions. At the same time the taxpayer has the right to apply to written objections or in agreed time frame to transfer documents (their verified copies) confirming justification of the objections to tax authority.

 In case of application of forms of the act exit (repeated exit) the tax audit and the act of cameral tax audit given in appendices 4, 5 to the order of FNS of Russia of 25.12.2006 No. SAE-3-06/892 @ "About approval of the document forms applied during the carrying out and registration of tax audits; bases and procedure for prolongation of term of conducting exit tax audit; order of interaction of tax authorities on accomplishment of orders about reclamation of documents; requirements to creation of the act of tax audit", taking into account the become effective Law No. 248-FZ, it is necessary shall be replaced with words the words "You Have the Right to Provide within 15 Days (30 Days for the Responsible Member of the Consolidated Group of Taxpayers) from the date of Receipt of This Act" "You has the right to provide within one month (30 days for the responsible member of the consolidated group of taxpayers) from the date of receipt of this act".

2. According to the subitem "b" of Item 1 of article 1 of the Law No. 153-FZ the paragraph one of Item 9 of article 101 of the Code is reworded as follows according to which the decision on accountability for making of tax offense and the decision on refusal in accountability for making of tax offense become effective after one month from the date of its delivery to person concerning whom it was taken out (to his representative) or the responsible member of the consolidated group of taxpayers (earlier this term constituted 10 working days).

In case of application of forms of the decision on accountability for making of tax offense and the decision on refusal in accountability for making of tax offense given in the applications No. No. 12, 13 to the order of FNS of Russia of 31.05.2007 No. MM-3-06/338 @ "About approval of document forms used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees", information on appeal of decisions on accountability for making of tax offense, about refusal in accountability for making of tax offense, stated in paragraphs second and third Item of 8 appendices No. No. 12, of 13, it is necessary to bring in the following edition:

 
 "Настоящее  решение  в  соответствии  с пунктом 9 статьи 101 Налогового
кодекса Российской Федерации вступает в силу по истечении одного месяца со
дня его вручения лицу (его представителю), в отношении которого оно было
вынесено решение о привлечении к ответственности за совершение налогового
правонарушения, вынесенное по результатам рассмотрения материалов выездной
налоговой проверки консолидированной группы налогоплательщиков, вступает в
силу по истечении одного месяца со дня его вручения ответственному
участнику этой группы, если не была подана апелляционная жалоба в порядке,
предусмотренном статьей 139.1 Налогового кодекса Российской Федерации.
В соответствии с пунктами 2, 5 статьи 6.1 Налогового кодекса
Российской Федерации течение срока начинается на следующий день после
календарной даты или наступления события (совершения действия), которым
определено его начало. Срок, исчисляемый месяцами, истекает в
соответствующие месяц и число последнего месяца срока. Если окончание срока
приходится на месяц, в котором нет соответствующего числа, то срок истекает
в последний день этого месяца.
Настоящее решение в соответствии со статьями 101.2, 139.1 Налогового
кодекса Российской Федерации до момента вступления в силу может быть
обжаловано путем подачи апелляционной жалобы в

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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 SojuzPravoInform LLC. UI/UX design by Intelliants.