ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 12, 2001 No. 100

About procedure for recognition hopeless to collection and write-offs of shortage and debt on penalty fee and penalties on the federal taxes and charges, and also debt on the insurance premiums in the state social off-budget funds assessed to penalty fee and penalties

According to article 59 of the Tax Code of the Russian Federation and article 20 of the Federal law "About Enforcement of Part Two of the Tax Code of the Russian Federation and Modification of Some Legal Acts of the Russian Federation for Taxes" (Russian Federation Code, 2000, N 32, Art. 3341; N 50, the Art. 4849) the Government of the Russian Federation decides 2003,:

1. Determine that are recognized hopeless to collection and the shortage and debt on penalty fee and penalties on the federal taxes and charges, and also the debt on insurance premiums in the state social off-budget funds which is registered for the organizations as of January 1, 2001, to the added penalty fee and penalties (further - debt) in case are written off:

a) liquidations of the organization in accordance with the legislation of the Russian Federation;

b) recognitions by the bankrupt of the individual entrepreneur according to the Federal Law "About Insolvency (Bankruptcy)" - regarding the debt which is not extinguished because of insufficiency of property of the debtor;

c) death or announcements court the dead of physical person - on all taxes and fees, and regarding the property levies - in the amount of, exceeding the cost of its heritable property, or in case of transition of inheritance to the state.

2. Determine that the decision on recognition hopeless to collection and debt write-off is accepted by tax authority in the location of the taxpayer if other is not established by this resolution.

3. Determine that:

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