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

of November 25, 2019 No. MMB-7-1/586 @

About approval of Administrative regulations of the Federal Tax Service of provision of the state service in provision of information containing in the state information resource of accounting (financial) records

According to parts 8 and 9 of article 18 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2018, No. 49 (h 1), Art. 7516; 2019, No. 30, the Art. 4149), the order of the Government of the Russian Federation of May 16, 2011 No. 373 "About development and approval of administrative regulations of implementation of the state control (supervision) and administrative regulations of provision of the state services" (The Russian Federation Code, 2011, No. 22, Art. 3169; 2018, No. 46, the Art. 7050) and subitem 5.9.68 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2019, No. 22, the Art. 2811, No. 35, the Art. 4965), for the purpose of determination of instructions for use the state information resource of accounting (financial) records in connection with adoption of the Federal Law of November 28, 2018 No. 444-FZ "About introduction of amendments to the Federal law "About Financial Accounting" (The Russian Federation Code, 2018, No. 49 (h 1), Art. 7516; 2019, 30, of the Art. 4149) I order to No.:

1. Approve Administrative regulations of the Federal Tax Service of provision of the state service in provision of information containing in the state information resource of accounting (financial) records 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, chiefs (the acting as the chief) of interregional inspectorates of the Federal Tax Service for the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of creation and maintenance of the state information resource of accounting (financial) records.

Appendix

to the Order of the Federal Tax Service of the Russian Federation of November 25, 2019 No. MMB-7-1/586 @

Administrative regulations of the Federal Tax Service of provision of the state service in provision of information containing in the state information resource of accounting (financial) records

I. General provisions

Subject of regulation of these Administrative regulations

1. The administrative regulations of the Federal Tax Service of provision of the state service in provision of information containing in the state information resource of accounting (financial) records (further - Administrative regulations, the state service), establish instructions for use the state information resource of accounting (financial) records (further - GIR BO), terms and the sequence of ministerial procedures (actions) performed by tax authorities by provision of the state service and also determine order of interaction of tax authority with public authorities, legal entities and physical persons by provision of the state service.

Circle of applicants

2. Applicants are physical persons (including individual entrepreneurs) and legal entities (except for public authorities, local government bodies, the Central bank of the Russian Federation) or their representatives whose powers are confirmed in accordance with the legislation of the Russian Federation.

Requirements to procedure for informing on provision of the state service

3. Information on the location, the working schedule of FNS of Russia, territorial tax authorities, on single telephone number in the territory of the Russian Federation, about the address of the official site of FNS of Russia on the Internet (further - the official site of FNS of Russia), and also forms of feedback of FNS of Russia is posted on the official site of FNS of Russia, in the federal state information system "Federal Register of the State and Municipal Services (Functions)" (further - the Federal register) and in the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the Single portal).

4. Information on procedure for provision of the state service is placed directly in premises of territorial tax authorities with use of information stands, on the official site of FNS of Russia, on the Single portal, in the Federal register, in the multipurpose centers of provision of the state and municipal services (further - MFTs), it is provided according to single telephone number in the territory of the Russian Federation, with use of computers with legal-reference systems and with the software products developed by FNS of Russia, by means of the publication in mass media according to the procedure, established by these Administrative regulations.

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