ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 26, 2016 No. MMB-7-8/507 @

About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and of the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @

According to Item 5 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2016, 27, of the Art. 4177) I order to No.:

1. Bring in the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and in the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @ "About the approval of the Procedure for write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection and the List of the documents confirming circumstances of recognition hopeless to collection of shortage, debt on penalty fee, penalties and percent" (it is registered by the Ministry of Justice of the Russian Federation 23.09. 2010, registration number 18528) with the changes made by orders of FNS of Russia of 27.02.2014 No. MMB-7-8/69 @ "About introduction of amendments to the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 21.03. 2014, registration number 31688), of 19.05.2015 No. MMB-7-8/200 @ "About introduction of amendments to the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 17.06. 2015, registration number 37669), changes according to appendix to this order.

2. Determine that this order becomes effective after ten days from the date of its official publication, except for Items 1. 1, 1.5, 1.7, 1.8, 2.2, 3, 4.6 appendices to this order which become effective since January 1, 2017.

3. To the Departments of FNS of Russia for subjects of the Russian Federation to bring this order to subordinate tax authorities.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of settlement of debt on obligatory payments.

Appendix

to the Order of the Federal Tax Service of the Russian Federation of September 26, 2016 No. MMB-7-8/507 @

Changes which are made to procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and to the list of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent, No. YaK-7-8/393 approved by the Order of FNS of Russia of August 19, 2010 @

1. According to the procedure of the write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection, approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @ (further - the Procedure):

1.1. Item 1 after the word "charges" to add with words ", insurance premiums", after the word of "charges" to add with words ", payers of insurance premiums";

1.2. Add Item 2.1 with words ", exceptions of the legal entity who stopped the activities of the Unified State Register of Legal Entities according to the decision of registering body in case of pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in connection with return to the claimant of the executive document on the bases, stipulated in Item 3 or 4 parts 1 of article 46 of the Federal Law of 02.10.2007 No. 229-FZ "About enforcement proceeding" (The Russian Federation Code, 2007, No. 41, Art. 4849; 2016, No. 27, Art. 4293)";

1.3. In Item 2.2 of the word "2010, No. 31, Art. 4188" shall be replaced with words "2015, No. 29, of Art. 4341";

1.4. Add with Item 2.2.1 of the following content:

"2.2.1. recognitions by the citizen's bankrupt according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" - regarding shortage, the debts on penalty fee and penalties which are not extinguished following the results of completion of settlings with creditors according to the specified Federal Law;";

1.5. To add Item 2.5 after words of "taxes, charges" with words ", insurance premiums", after words of "payers of charges" to add with words ", payers of insurance premiums";

1.6. In Item 2.6 of the word" (The Russian Federation Code, 2007, No. 41, Art. 4849; No. 10, the Art. 1427)" to exclude 2015,;

1.7. Add with Item 2.7 of the following content:

"2.7. removals from accounting in tax authority of the foreign organization according to Item 5.5 of article 84 of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2016, No. 27, Art. 4177).";

1.8. Item 3 in paragraph three after the word of "taxpayer" to add with words ", the payer of collection, the payer of insurance premiums or the tax agent", to replace figures "2.6" with figures "2.7";

1.9. State item 4 in the following edition:

"4. The tax authority draws up the certificate of the amounts of shortage and debt on penalty fee, penalties and percent (appendix No. 2 to the Procedure) within 5 working days from the date of receipt (forming) of the documents testimonial of availability of the bases specified in Items 2.1 - 2.7 Procedures.".

2. In appendix No. 1 to the Procedure:

2.1. Words "name of the organization, TIN/TRRC; the surname, name, middle name of physical person, INN in the presence" shall be replaced with words "full name of the organization, TIN/TRRC, PSRN; First name, middle initial, last name <1> individual entrepreneur, INN, PSRNSP; First name, middle initial, last name <1> physical person who is not the individual entrepreneur, INN";

2.2. After the word of "taxpayer" to add with words ", the payer of collection, the payer of insurance premiums, the tax agent";

2.3. Shall be replaced with words the words "based on <*>" "based on <2>";

2.4. Shall be replaced with words the words "Chief of Inspectorate of the Federal Tax Service of Russia" "The head of tax authority";

2.5. Add with footnote of the following content:

"<1> Middle name is specified in the presence.";

2.6. Words "<*> <*> <*> <*> <*> are listed shall be replaced with words "<2> Are listed".

3. To state appendix No. 2 to the Procedure in the following edition:

"Appendix № 2

to the Procedure for write-off of shortage and debt on the penalty fee, penalties and percent recognized hopeless to collection

 

On the form of tax authority

 

                                                        REFERENCE

           about the amounts of shortage and debt on penalty fee, penalties and to percent

 

___________________________________________________________________________

       (full name of the organization, TIN/TRRC <1>, PSRN; First name, middle initial, last name <2>

                                 individual entrepreneur,

___________________________________________________________________________

                INN, PSRNSP; First name, middle initial, last name <2> physical persons, not being

                              individual entrepreneur, INN)

 

   As of "__" ______________ ____ years

 

                                                                  (rubles)

№ of payment order	Names of taxes, charges, insurance premiums	Shortage	Date of creation <3>	Debt on the added penalty fee	Debt on penalties	The debt on insurance premiums in state non-budgetary funds which is registered for the organizations as of January 1, 2001, to the added penalty fee and penalties	Debt on percent	In total
1	2	3	4	5	6	7	8	9
Total:

 

Head

____________________________________________  ____________/______________/

(the name of tax authority)                              (First name, middle initial, last name is specified <2>)

 

Head of department

Accounting of tax revenues

tax authority                             ____________ / ______________/

                                                                                  (FIRST NAME, MIDDLE INITIAL, LAST NAME <2>)

 

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

<1> The check point is specified for the organizations.

<2> The middle name is specified in the presence.

<3> It is filled by preparation of the decision on write-off according to Procedure Item 2.6.".

4. In the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent, approved by the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @:

4.1. In Item 1:

third to state the paragraph in the following edition:

"b) the extract from the Unified State Register of Legal Entities containing data on liquidation of the legal entity or exception of the legal entity who stopped the activities from the Unified State Register of Legal Entities according to the decision of registering body;";

add with the paragraph the fourth the following content:

"c) the copy of the resolution of the judicial police officer-contractor on the termination of enforcement proceeding in connection with return to the claimant of the executive document on the bases provided by Items 3 and 4 of part 1 of article 46 of the Federal Law of October 2, 2007 No. 229-FZ "About enforcement proceeding" in case of exception of the legal entity who stopped the activities of the Unified State Register of Legal Entities according to the decision of registering body.";

4.2. State Item 2 in the following edition:

"2. In the presence of the basis specified in Procedure Item 2.2:

a) the reference of tax authority at the place of residence of physical person about the amounts of shortage and debt on penalty fee, penalties, to percent (appendix No. 2 to the Procedure);

b) the copy of the arbitration court ruling which took legal effect about completion of bankruptcy proceedings or about completion of realization of property of the citizen (http://arbitr.ru/ certified by official stamp of the relevant Arbitration Court or received with use of the "Bank of Decisions of Arbitration Courts" service on the Internet of federal Arbitration Courts of the Russian Federation);

c) the extract from the Unified State Register of Legal Entities and Individual Entrepreneurs containing data on the termination of activities by physical person as the individual entrepreneur in connection with adoption by court of the decision on recognition by his insolvent (bankrupt).";

4.3. Add with Item 2.1 of the following content:

"2.1. In the presence of the basis specified in Procedure Item 2.2.1:

a) the reference of tax authority at the place of residence of physical person about the amounts of shortage and debt on penalty fee, penalties and to percent (appendix No. 2 to the Procedure);

b) the copy of the arbitration court ruling which took legal effect about completion of realization of property of the citizen (http://arbitr.ru/ certified by official stamp of the relevant Arbitration Court or received with use of the "Bank of Decisions of Arbitration Courts" service on the Internet of federal Arbitration Courts of the Russian Federation).";

4.4. Paragraphs two and the fifth Item 3 to state in the following edition:

"a) the data on registration of the fact of death of the physical person by the body which is performing civil registration of physical persons, arrived in tax authority according to Item 3 of article 85 of the Tax Code of the Russian Federation;";

4.5. To state paragraph two of Item 5 in the following edition:

"a) the extract from the Unified State Register of Legal Entities containing data on liquidation of bank;";

4.6. Add with Item 7 of the following content:

"7. In the presence of the basis specified in Procedure Item 2.7:

a) the reference of tax authority in the place of accounting of the organization about the amounts of shortage and debt on penalty fee, penalties and to percent (appendix No. 2 to the Procedure);

b) the statement from the Unified state register of taxpayers containing data on removal from accounting in tax authority of the foreign organization according to Item 5.5 of article 84 of the Tax Code of the Russian Federation.".

 

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