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Registered by

Ministry of Justice

Russian Federation

On October 30, 2014 No. 34539

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of July 17, 2014 No. 61n

About approval of Standard regulations on territorial authorities of the Federal Tax Service

(as amended on 16-09-2021)

For the purpose of implementation of the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2005, No. 8, Art. 654; No. 12, Art. 1042; No. 23, Art. 2270; No. 42, Art. 4277; No. 48, Art. 5042; 2006, No. 23, Art. 2510; No. 24, Art. 2602; No. 33, Art. 3638; No. 52, Art. 5587; 2007, No. 15, Art. 1800; No. 24, Art. 2920; 2008, No. 9, Art. 853; No. 29, Art. 3527; No. 46, Art. 5337; 2009, No. 6, Art. 738; No. 9, Art. 1119; No. 30, Art. 3805; 2010, No. 11, Art. 1224; No. 26, Art. 3350; No. 50, Art. 6725; 2011, No. 12, Art. 1639; No. 14, Art. 1935; 2012, No. 1, Art. 192; No. 24, Art. 3188; No. 53, Art. 7951; 2013, No. 12, Art. 1342; No. 41, Art. 5189, No. 45, Art. 5822; 2014, No. 26, Art. 3561; No. 27, Art. 3775; No. 28, the Art. 4058) and based on Item 10.2 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, to No. 31, of the Art. 3258), I order:

1. Approve enclosed Standard regulations on Inspectorate of the Federal Tax Service for the area, the area in the city, to the city without district division and Inspectorate of the Federal Tax Service of interdistrict level (appendix No. 1 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on the largest taxpayers (appendix No. 2 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on centralized data processing (appendix No. 3 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service for the federal district (appendix No. 4 to this order), Standard regulations on Office of the Federal Tax Service in the subject of the Russian Federation (the subjects of the Russian Federation which are in borders of the federal district) (appendix No. 5 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on pricing for the purposes of the taxation (appendix No. 6 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on cameral control (appendix No. 7 to this order), Standard regulations on Interdistrict Inspectorate of the Federal Tax Service on the largest taxpayers (appendix No. 8 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on debt management (appendix No. 9 to this order), Standard regulations on Interregional Inspectorate of the Federal Tax Service on debt management within the federal district (appendix No. 10 to this order).

2. Recognize invalid orders of the Ministry of Finance of the Russian Federation of August 9, 2005 as No. 101n "About approval of Regulations on territorial authorities of the Federal Tax Service" (registration number 7001 is registered by the Ministry of Justice of the Russian Federation on September 14, 2005; The Bulletin of regulations of federal executive bodies, 2005, No. 38), of November 19, 2009 No. 120n (registration number 15770 is registered by the Ministry of Justice of the Russian Federation on December 21, 2009; The Russian newspaper, 2009, on December 24), Items 3 - the 7th order of the Ministry of Finance of the Russian Federation of November 17, 2010 No. 151n (registration number 19281 is registered by the Ministry of Justice of the Russian Federation on December 21, 2010; The bulletin of regulations of federal executive bodies, 2011, No. 4), of December 6, 2010 No. 160n (registration number 19767 is registered by the Ministry of Justice of the Russian Federation on February 9, 2011; The Russian newspaper, 2011, on February 16), of April 5, 2012 No. 43n (registration number 23872 is registered by the Ministry of Justice of the Russian Federation on April 18, 2012; Russian newspaper, 2012, on May 4).

Minister

A. G. Siluanov

Appendix No. 1

to the Order of the Ministry of Finance of the Russian Federation of July 17, 2014 No. 61n

Standard regulations on Inspectorate of the Federal Tax Service for the area, the area in the city, to the city without district division and Inspectorate of the Federal Tax Service of interdistrict level

I. General provisions

1. The Inspectorate of the Federal Tax Service for the area, area in the city, to the city without district division, Inspectorate of the Federal Tax Service of interdistrict level (further - Inspection) is territorial authority of the Federal Tax Service (further - FNS of Russia) and enters single centralized system of tax authorities.

The inspectorate is under direct supervision of the Department of FNS of Russia for the subject of the Russian Federation (the subjects of the Russian Federation which are in borders of the federal district) (further - Management) and is under control to FNS of Russia and Management.

2. Inspection has the abbreviated name: IFTS of Russia No. _____ on __________, Interdistrict IFTS of Russia No. _____ on __________.

3. Inspection is the territorial authority performing functions on control and supervision of compliance with law about taxes and fees behind correctness of calculation, completeness and timeliness of payment in the budget system of the Russian Federation of taxes, charges and insurance premiums, and in cases, stipulated by the legislation the Russian Federation, behind correctness of calculation, completeness and timeliness of payment in the budget system of the Russian Federation of other obligatory payments, behind production and turnover of tobacco products, behind observance of requirements to the control and cash equipment, procedure and conditions of its registration and application, completeness of accounting of revenue of money and use of special bank accounts by payment agents (subagents), bank payment agents (subagents) and suppliers <1>, and also functions of body of currency exchange control within competence of tax authorities.

--------------------------------

<1> Item 1 of article 2 of the Federal Law of 03.06.2009 No. 103-FZ "About the activities for acceptance of payments of physical persons performed by payment agents" (The Russian Federation Code, 2009, No. 23, Art. 2758; No. 48, Art. 5739; 2010, No. 19, Art. 2291; 2011, No. 27, Art. 3873; 2014, No. 19, Art. 2315).

Inspection performs state registration of legal entities, physical persons as individual entrepreneurs, peasant farms, represents in cases on bankruptcy and in the procedures applied in the case of bankruptcy, requirements about payment of obligatory payments and the requirement of the Russian Federation for monetary commitments.

Inspection can perform all or separate powers in the established field of activity which are determined in the Regulations on Inspection developed according to this Standard provision.

The inspectorate which is under direct supervision of the Department of FNS of Russia for the subject of the Russian Federation can perform powers in the established field of activity in all territory of the subject of the Russian Federation in which exercises the powers the specified Control, and (or) in the separate territory of such subject of the Russian Federation.

The inspectorate which is under direct supervision of the Department of FNS of Russia for the subjects of the Russian Federation which are in borders of the federal district can perform powers in the established field of activity in the territory of one or several subjects of the Russian Federation in which exercises the powers the specified Control, in all and (or) separate territory of such subjects of the Russian Federation.

The territory of implementation of powers (separate powers) is established in the Regulations on Inspection developed according to this Standard provision.

4. Inspection in the activities is guided by the Constitution of the Russian Federation, the Federal constitutional Laws, the Federal Laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation and written explanations of the Ministry of Finance of the Russian Federation concerning application of the legislation of the Russian Federation on taxes and fees <1>, legal acts of FNS of Russia, this Provision, and also the regulatory legal acts of public authorities of subjects of the Russian Federation and local government bodies accepted within their powers concerning taxes and fees.

--------------------------------

<1> Subitem 5 of Item 1 of article 32 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2006, No. 31, Art. 3436; 2010, No. 1, Art. 4; No. 31, Art. 4198; 2011, No. 1, Art. 16; No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081).

5. Inspection performs the activities in interaction with territorial authorities of federal executive bodies, executive bodies of subjects of the Russian Federation, local government bodies and state non-budgetary funds, public associations and other organizations.

II. Powers

6. Inspection performs the following powers in the established field of activity:

6.1. exercises control and supervision (including checks) for:

6.1.1. compliance with law about taxes and fees, and also the regulatory legal acts adopted according to it, correctness of calculation, completeness and timeliness of payment in the budget system of the Russian Federation of taxes, charges and insurance premiums, and in cases, stipulated by the legislation the Russian Federation, behind correctness of calculation, completeness and timeliness of payment in the budget system of the Russian Federation of other obligatory payments;

6.1.2. observance by residents (except for credit institutions, not credit financial credit institutions performing the types of activity specified in the Federal Law of July 10, 2002 to No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2018, No. 31, of the Art. 4852)) and nonresidents of the foreign exchange legislation of the Russian Federation, requirements of acts of bodies of currency control and currency exchange control (except for control of the currency transactions connected with movement of goods through customs border of the Eurasian Economic Union with commodity importation to the Russian Federation and their export from the Russian Federation), compliance of the performed currency transactions which are not connected with movement of goods through customs border of the Eurasian Economic Union with commodity importation to the Russian Federation and their export from the Russian Federation, to conditions of licenses and permissions, and also behind observance by residents, not being authorized banks, obligations to notify tax authorities in the place of the accounting on opening (closing, change of details) of accounts (deposits) in the banks located outside the territory of the Russian Federation and to submit reports on cash flow on such accounts (deposits);

6.1.3. observance of requirements to the control and cash equipment, observance of procedure and conditions of its registration and application, and also completeness of accounting of revenue of money and use of special bank accounts by payment agents (subagents), bank payment agents (subagents) and suppliers <1>;

--------------------------------

<1> Item 1 of article 2 of the Federal Law of 03.06.2009 No. 103-FZ "About the activities for acceptance of payments of physical persons performed by payment agents" (The Russian Federation Code, 2009, No. 23, Art. 2758; No. 48, Art. 5739; 2010, No. 19, Art. 2291; 2011, No. 27, Art. 3873; 2014, No. 19, Art. 2315).

6.1.4. carrying out the All-Russian lotteries;

6.2. performs the budget powers of the administrator of the income of the federal budget, budget of the subject of the Russian Federation, the local budgets entering the consolidated budget of appropriate subject of the Russian Federation, budgets of state non-budgetary funds of the Russian Federation;

6.3. performs state registration of legal entities, physical persons as individual entrepreneurs and peasant farms;

6.4. registers in accordance with the established procedure the control and cash equipment used by the organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation;

6.5. conducts in accordance with the established procedure:

6.5.1. accounting of the organizations and physical persons in the subordinated territory and (or) accounting of the largest taxpayers who are subject to registration in Inspection for the purpose of carrying out tax control;

6.5.2. Unified State Register of Legal Entities (USRLE), Unified State Register of Private Entrepreneurs (USRPE) and Unified State Register of Taxpayers (USRT);

6.5.3. accounting (on each taxpayer, the payer of charges, the payer of insurance premiums and payment type) the amounts of the taxes, charges and insurance premiums which are subject to payment and actually came to the budget and also the amounts of penalty fee, tax sanctions;

6.6. performs:

6.6.1. forming of tax statistics;

6.6.2. monitoring of charges and forecasting of receipts of tax payments and insurance premiums from the largest taxpayers;

6.6.3. the organization and holding tax control measures concerning the largest taxpayers;

6.6.4. information analysis, arriving from taxpayers, payers of the insurance premiums, tax authorities and other sources characterizing activities of the largest taxpayers, schemes of evasion from the taxation, preparation of offers on identification, suppression and the prevention of these schemes;

6.7. represents the data containing in the USRLE, the Unified State Register of Individual Entrepreneurs and EGRN, in accordance with the legislation of the Russian Federation;

6.8. represents to financial bodies of local administrations - on municipalities (including to financial bodies of municipal districts - on settlements) information on the added, paid amounts on types of tax, charges and other obligatory payments, about outstanding amounts on them, and also data on tax base and structure of charges on the taxes and fees creating the income of budgets of subjects of the Russian Federation and local budgets according to the Budget code of the Russian Federation;

6.9. free of charge informs (including in writing) taxpayers, payers of charges, payers of insurance premiums and tax agents on the operating taxes, charges and insurance premiums, the legislation on taxes and fees and regulatory legal acts adopted according to it, procedure for calculation and tax payment, charges and insurance premiums, the rights and obligations of taxpayers, payers of charges, payers of insurance premiums and tax agents, powers of tax authorities and their officials, and also represents forms of tax declarations (calculations) and explains procedure for their filling;

6.10. performs in accordance with the established procedure acceptance of tax declarations (calculations);

6.11. performs in accordance with the established procedure joint reconciliation of calculations for taxes, charges, insurance premiums, penalty fee, penalties, to percent;

6.12. performs in the procedure established by the legislation of the Russian Federation return or offset of excessively paid or excessively collected amounts of taxes, charges, insurance premiums, penalty fee and penalties;

6.13. accepts in the procedure for the decision on change of the due dates for tax payment, charges, insurance premiums and penalty fee established by the legislation of the Russian Federation;

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