INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of May 6, 2019 No. 5138-U

About modification of the Instruction of the Bank of Russia of December 20, 2016 No. 4242-U "About procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation"

1. According to Articles 47. 2, 160.1 Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2010, No. 19, Art. 2291; 2011, No. 27, Art. 3873; 2014, No. 43, Art. 5795; No. 48, Art. 6664; 2016, No. 1, Art. 26; No. 27, Art. 4279; 2018, No. 1, Art. 18; "The official Internet portal of legal information" (www.pravo.gov.ru), on April 15, 2019) and the order of the Government of the Russian Federation of May 6, 2016 No. 393 "About general requirements to procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation" (The Russian Federation Code, 2016, No. 20, of the Art. 2833) to bring in the Instruction of the Bank of Russia of December 20, 2016 No. 4242-U "About procedure for decision making about recognition hopeless to debt collection on payments in budgets of budget system of the Russian Federation", registered by the Ministry of Justice of the Russian Federation on February 20, 2017 No. 45708, the following changes.

1.1. Item 4 in paragraph one to replace the word of "five" with the word of "thirty".

1.2. Item 5 in paragraph three after words "-physical person" to add the taxpayer with words "(in the presence".

1.3. In Item 6 of the word", accepted to exclude based on the documents confirming cancellation (cancellation) of documents, specified in subitem 3.3 of Item 3 presents of the Instruction".

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