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The document ceased to be valid since July 19, 2024 according to Item 1 of the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of June 4, 2024 No. ED-7-14/439 @

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Ministry of Justice

Russian Federation

On December 19, 2019 No. 56909

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

of August 6, 2019 No. CA-7-14/399 @

About approval of Features of accounting in tax authorities of the organizations, not specified in paragraphs three and the fifth Item 1 of article 83 of the Tax Code of the Russian Federation, depending on amount of receipt of taxes (charges, insurance premiums) and (or) indicators of financial and economic activities (including total amount of the gained income, average number of workers, asset cost)

According to Item 1 of Article 83 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, No. 23, the Art. 2908), subitem 5.5.1 of Item 5 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 (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 41, of the Art. 6269), I order:

1. Approve Features of accounting in tax authorities of the organizations, not specified in paragraphs three and the fifth Item 1 of article 83 of the Tax Code of the Russian Federation, depending on amount of receipt of taxes (charges, insurance premiums) and (or) indicators of financial and economic activities (including total amount of the gained income, average number of workers, asset cost) according to appendix to this order.

2. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

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