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Ministry of Justice

Russian Federation

On December 26, 2014 No. 35431

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 25, 2014 No. MMB-7-15/425 @

About approval of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline, forms of the decision on suspension (renewal) of action (about cancellation) registration certificates of person making transactions with straight-run gasoline

(as amended on 29-08-2017)

According to Item 3 of article 179.3 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2013, No. 40, the Art. 5039), the Federal Law of July 27, 2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2014, No. 30, the Art. 4264) and item 4 of Rules of development and approval of administrative regulations of provision of the state services approved by the order of the Government of the Russian Federation of May 16, 2011 No. 373 (The Russian Federation Code, 2011, No. 22, Art. 3169; 2014, to No. 5, of the Art. 506), I order:

1. Approve:

a) Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline according to appendix No. 1 to this order;

b) form of the decision on suspension (renewal) of action (about cancellation) registration certificates of person making transactions with straight-run gasoline according to appendix No. 2 to this order.

2. Determine that in connection with entry into force of this order renewal of the registration certificates of person making transactions with straight-run gasoline, issued according to the order of the Ministry of Finance of the Russian Federation of October 3, 2006 to No. 122n "About approval of the Procedure for issue of registration certificates of person making transactions with straight-run gasoline" (it is registered by the Ministry of Justice of the Russian Federation 15.11. 2006, registration number 8483, the Bulletin of regulations of federal executive bodies, 2006, No. 49), is not required.

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions on issue of registration certificates of person making transactions with straight-run gasoline.

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

Approved by the Order of the Federal Tax Service of the Russian Federation of August 25, 2014, No. MMB-7-15/425 @

Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline

I. General provisions

Subject of regulation of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline

1. The administrative regulations of provision by the Federal Tax Service (further - FNS of Russia) the state service in issue of the registration certificate of person making transactions with straight-run gasoline (further - Administrative regulations), establish the terms and the sequence of ministerial procedures (actions) governing the relations arising in case of issue of the registration certificate of person making transactions with straight-run gasoline (further - the certificate), between structural divisions and officials of the Departments of FNS of Russia for subjects of the Russian Federation (further - Managements), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - Inspections) and applicants by provision of the state service in issue of the certificate.

Circle of applicants

2. Applicants are legal entities (further - the organizations) and the individual entrepreneurs performing the following types of activity:

production of straight-run gasoline, including from raw materials supplied by the customer (materials), in the presence in property (on right of possession or uses on other legal causes provided that the authorized (share) capital (fund) of the organization applicant for 100 percent consists of contribution (share) of the organization - the owner of production capacities) the organization or the individual entrepreneur (the organization in which the organization applicant owns more than 50 percent of the authorized (share) capital (fund) of limited liability company or voting shares of joint-stock company) capacities on production of straight-run gasoline and (or) in the presence of the service provision agreement on conversion by the taxpayer of crude oil, gas condensate, associated petroleum gas, natural gas, combustible slates, coal and other raw materials, and also products of their conversion as a result of which production of straight-run gasoline is performed;

production of petrochemistry in case of which as raw materials straight-run gasoline is used including from raw materials supplied by the customer (materials), in the presence in property (on right of possession or uses on other legal causes provided that the authorized (share) capital (fund) of the organization applicant for 100 percent consists of contribution (share) of the organization - the owner of production capacities) the organization or the individual entrepreneur (the organization in which the organization applicant owns more than 50 percent of the authorized (share) capital (fund) of limited liability company or voting shares of joint-stock company) of capacities on production of petrochemistry and (or) in the presence of the service provision agreement on conversion of the straight-run gasoline belonging to this taxpayer concluded with the organization performing production of petrochemistry.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative in cases when the applicant participates in the relations regulated by the legislation on taxes and fees through the representative, taking into account the features provided by these Administrative regulations.

Powers of the representative shall be documented according to Items 3 and 4 of Article 26 parts one of the Tax Code of the Russian Federation, other Federal Laws and these Administrative regulations.

Requirements to procedure for informing on provision of the state service

4. Location of FNS of Russia: Moscow, Ulitsa Neglinnaya, 23.

Postal address of FNS of Russia: Ulitsa Neglinnaya, 23, Moscow, 127381.

Phone of FNS of Russia service desk: (495) 913-00-09.

The address of the official site on the Internet (further - the official site) FNS of Russia: www.nalog.ru.

Information on the locations of Managements, Inspections, their postal addresses, phone numbers of service desks, faxes and other contact information are posted on the official site of FNS of Russia.

5. Working schedule of FNS of Russia, Managements, Inspections:

Monday - Thursday: 9.00 - 18:00;

Friday: 9.00 - 16:45;

Saturday, Sunday: the days off.

According to the decision of the head (deputy manager) of Management, the chief (deputy chief) of Inspection the working schedule of Management, Inspection can be changed. At the same time the number of hours, the applicants provided for acceptance, shall correspond to number of hours, specified in graphics, established by this Item.

6. Information on provision of the state service in issue of the registration certificate of person making transactions with straight-run gasoline (further - the state service), is placed directly in premises of tax authorities with use of information stands, on the official site of FNS of Russia, and also in the federal state information system "Single Portal of the State and Municipal Services (Functions)", the multipurpose center of provision of the state and municipal services (further - MFTs), it is provided by phones of service desks of tax authorities, including with use of means of autoinforming (in the presence), to phone of "the hot line", free phone number of the center of telephone servicing (in the presence), with use of computers with legal-reference systems and with the software products developed by FNS of Russia by means of the publication in mass media (further - media), editions of information materials (including in the form of brochures, booklets), and also it is direct the officials of tax authorities responsible for provision of the state service.

Information on MFTs through which information on postal addresses of tax authorities, phone numbers of their service desks, faxes and other contact information is provided is posted on the official site of FNS of Russia and information stands in tax authorities.

7. The following information is posted on the official site of FNS of Russia:

1) the complete and reduced names of FNS of Russia, the Managements and Inspections providing the state service, their postal addresses, schedules (modes) of work;

2) phone numbers of service desks, faxes of FNS of Russia, Managements, the Inspections providing the state service;

3) phone number of "the hot line", free phone number of the center of telephone servicing (in the presence);

4) requirements to the written request of applicants on provision of information on procedure for provision of the state service;

5) list of the documents necessary for receipt of the state service;

6) text of Administrative regulations.

8. At information stands of Managements, the Inspections providing the state service the following information shall be placed:

1) the name of Management, Inspection, the postal address, identification taxpayer number (further - INN), reason code of registration (further - the check point), addresses of territorially isolated workplaces;

2) name of higher tax authority, postal address, INN, check point;

3) address of the official site of FNS of Russia;

4) phone numbers of service desks, phone of "the hot line", phone answerphone (in the presence), numbers of faxes of Management, Inspection and FNS of Russia, free phone number of the center of telephone servicing (in the presence);

5) graphics (modes) of work of Management, Inspection, FNS of Russia;

6) graphics (modes) of work of telephone service desk of Management, Inspection and FNS of Russia;

7) schedules of acceptance of applicants by the officials responsible for provision of the state service;

8) information on places (operational halls, offices) of provision of the state service.

9. In case of responses to phone calls and oral appeals to tax authorities concerning provision of the state service information on the following questions is provided:

1) about the entering numbers at which written correspondence is registered in system of clerical work;

2) about the direction of the answer by provision of the state service;

3) about the location on the official site of FNS of Russia of reference materials;

4) about the list of the documents necessary for receipt of the state service;

5) about terms of consideration of documents;

6) about terms of provision of the state service;

7) about the regulatory legal acts regulating provision of the state service.

10. The officials responsible for provision of the state service shall:

1) to be effective in strict accordance with the Tax Code of the Russian Federation, other regulatory legal acts of the Russian Federation and these Administrative regulations;

2) to take all necessary measures for representation of irrefragable answers on addresses of applicants, using information resources of tax authorities;

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