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The document is cancelled since April 27, 2017 according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of April 27, 2017 No. MMB-7-8/333 @

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

of December 5, 2014 No. MMB-7-8/613 @

About approval of the Accounting treatment for the amounts of the obligatory payments of the taxpayer which are not listed by bank in the budget system of the Russian Federation

For the purpose of ensuring implementation of requirements of article 45 of the Tax Code of the Russian Federation about discharge of duty of the taxpayer, the payer of charges, the tax agent (further - the taxpayer) on tax payment and charges, enhancement of work on prevention of evasion of taxpayers from tax payment (charges) by carrying out tax payments through insolvent banks, ensuring complete and exact reflection in information resources of tax authorities of the amounts of obligatory payments of the taxpayers who are not listed by banks in the budget system of the Russian Federation, increase in overall performance of tax authorities on decrease in the specified amounts I order:

1. Approve:

1.1. Accounting treatment for the amounts of the obligatory payments of the taxpayer which are not listed by bank in the budget system of the Russian Federation according to appendix No. 1 to this order;

1.2. Form of the Register of the amounts of obligatory payments of the taxpayers who are not listed by banks in the budget system of the Russian Federation according to appendix No. 2 to this order;

1.3. Procedure for filling of the Register of the amounts of obligatory payments of the taxpayers who are not listed by banks in the budget system of the Russian Federation according to appendix No. 3 to this order.

2. Declare invalid the order of FNS of Russia of 11.10.2005 No. SAE-3-24/503 @ "About accounting treatment for the amounts of the obligatory payments of the taxpayer which are not listed by bank in the budget system of the Russian Federation".

3. For consideration of question of recognition of duty of the taxpayer on payment of obligatory payments in the budget system of the Russian Federation fulfilled decision makings about reflection (refusal in reflection) the amounts which are not listed by banks in the budget system of the Russian Federation in the Register of the amounts of obligatory payments of the taxpayers who are not listed by banks in the budget system of the Russian Federation (further - the Magazine), and also decisions on exception of the amounts of the Magazine to create in the Departments of FNS of Russia for subjects of the Russian Federation and (or) in tax authority in the location of the taxpayer the special commission.

4. In accordance with the established procedure to provide to management of information technologies (T. V. Matveev) completion and placement in Fund of algorithms and programs of FNS of Russia (further - medical and obstetrical center) the software providing maintaining the Magazine.

5. To provide to heads of the Departments of FNS of Russia for subjects of the Russian Federation and chiefs of interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers in five-day time after placement of the software in medical and obstetrical center installation of software and maintaining the Magazine.

6. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Naumchev.

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 December 5, 2014, No. MMB-7-8/613 @

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