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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 20, 2013 No. AC-4-2/16981

About application of separate provisions of the Federal Laws of 28.06.2013 No. 134-FZ and of 23.07.2013 No. 248-FZ

The Federal Tax Service in connection with adoption of the Federal Laws of 28.06.2013 No. 134-FZ "Regarding counteraction to illegal financial transactions" (further - the Law No. 134-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 the following about modification of separate legal acts of the Russian Federation.

1. Item 3 of article 10 of the Law No. 134-FZ article 31 of the Tax Code of the Russian Federation is added with Item 5, establishing procedure for the direction of documents which are used by tax authorities in case of realization of the powers, by mail.

The specified changes become effective according to Item 2 of article 24 of the Law No. 134-FZ from 30.06.2013 after month from the date of its publication.

In case of application of the specified regulation in case of the direction of the specified documents to the taxpayer - the individual entrepreneur, the notary who is engaged in private practice, to the lawyer who founded lawyer office, the physical person who is not the individual entrepreneur needs to consider that before approval of FNS of Russia of the application form about provision to tax authority of the address for the direction by mail of documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees specified persons have the right to submit such application in a free form.

If the listed persons before entry into force of the specified regulation submitted the application which of content their declaration of will follows to receive documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees to the address specified to them, tax authorities need to be guided by such statement.

Besides, tax authorities need to apply Item 5 of article 31 of the Code taking into account the changes made by the Law No. 248-FZ to item 4 of article 31 of the Code.

In case of application of item 4 of article 31 of the Code tax authorities need to consider that concerning separate documents the Code directly provides procedure for their transfer, in particular:

in case of finding of the official of the tax authority which is carrying out tax audit in the territory of the taxpayer the requirement about submission of documents is transferred to the head (the legal or authorized representative) of the organization or physical person (his legal or authorized representative) personally on receipt. If the requirement about submission of documents cannot be transferred by the specified method, it goes according to the procedure, stipulated in Item 4 articles 31 of the Code (paragraph 2 and 3 of article 93 of the Code to editions of the Law No. 248-FZ);

the statement of tax audit which is drawn up according to article 100 of the Code within five days from the date of this act shall be handed to person concerning whom it was performed, or his representative on receipt or is transferred by the different way testimonial of date of its obtaining by the specified person (his representative). If person concerning whom it was performed or his representative evade from receipt of the act of tax audit, this fact is reflected in the act of tax audit, and the act of tax audit goes by mail the registered mail in the location of the organization (separate division) or the residence of physical person. In case of the direction of the act of tax audit by mail the registered mail date of delivery of this act the sixth day beginning from date of sending the registered mail is considered. When conducting tax audit of the consolidated group of taxpayers the act of tax audit within 10 days from the date of this act is handed to the responsible member of the consolidated group of taxpayers according to the procedure, established by this Item (Item 5 of article 100 of the Code);

the statement which is drawn up according to article 101.4 of the Code is handed to person who made tax offense, on receipt or is transferred by the different way testimonial of date of its obtaining. If the specified person evades from receipt of the specified act, the official of tax authority the corresponding mark in the act becomes and the act goes to this person by mail the registered mail. In case of the direction of the specified act by mail the registered mail date of delivery of this act the sixth day, beginning from date of its sending (item 4 of article 101.4 of the Code) is considered;

the decision specified in Item 9 of article 101 of the Code within five days from the date of its removal shall be handed to person concerning whom it was taken out (to his representative), on receipt or is transferred by the different way testimonial of the date of receipt of the decision by this person (his representative). If the specified decision cannot be handed or transferred by the different way testimonial of date of its obtaining, it goes by mail the registered mail in the location of the organization (separate division) or the residence of physical person. In case of the direction of the decision by mail the registered mail date of its delivery the sixth day from the date of sending the registered mail is considered (Item 9 of article 101 of the Code in edition of the Law No. 153-FZ);

the copy of the decision on acceptance of interim measures and the copy of the decision on cancellation of interim measures, stipulated in Item the 10th article 101 of the Code, within five days after day of its removal are handed to person concerning whom the specified decision is passed, or his representative on receipt or are transferred by the different way testimonial of the date of receipt by the taxpayer of the relevant decision. In case of the direction of the copy of the decision by mail the decision is considered the registered mail received after six days from the date of the direction of the registered mail.

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