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

of April 2, 2019 No. MMB-7-8/164 @

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

According to Items 5 and 6 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, No. 31, Art. 4198, No. 48, Art. 6247; 2013, No. 30 (h 1), Art. 4081; 2016, No. 27 (h 1), Art. 4173, 4176, 4177, No. 49, Art. 6844; 2018, No. 31, the Art. 4821, No. 53 (h 1), the Art. 8419, 8472), Item 1 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 41, of the Art. 6269), I order:

1. Approve the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection according to appendix No. 1 to this order.

2. Approve the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent according to appendix No. 2 to this order.

3. Recognize invalid:

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