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

of April 21, 2020 No. ED-7-15/269 @

About approval of Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol and forms of the decision on suspension (renewal) of action, of cancellation of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol

According to item 4 of Article of 31 part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; No. 39, Art. 5375), Item 3 of Article 179.4 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2014, No. 48, the Art. 6647), the Federal Law of 27.07.2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2019, No. 52 (h 1), the Art. 7790), subitem 5.2.13 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 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2017, No. 40, the Art. 5847), for the purpose of realization of Item 2 of Rules of development and approval of administrative regulations of provision of the state services approved by the order of the Government of the Russian Federation of 16.05.2011 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, to No. 25, of the Art. 3696), and also in connection with enhancement of administration of excises on benzene, paraxylol, orthoxylol I order;

1. Approve:

Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol according to appendix No. 1 to this order;

form of the decision on suspension (renewal) of action, of cancellation of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol according to appendix No. 2 to this order.

2. Recognize to invalid:

the order of the Federal Tax Service of 27.10.2015 No. MMB-7-15/475 @ "About approval of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol" (it is registered by the Ministry of Justice of the Russian Federation 08.12. 2015, registration number 40026);

the paragraph the fourth Item 1 of the order of the Federal Tax Service of 29.08.2017 No. MMB-7-15/694 @ "About modification of the Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of the organization making transactions with the denatured ethyl alcohol, approved by the order of the Federal Tax Service of 25.08.2014 No. MMB-7-15/424 @, the Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with straight-run gasoline, approved by the order of the Federal Tax Service of 25.08.2014 No. MMB-7-15/425 @, Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol approved by the order of the Federal Tax Service of 27.10.2015 No. MMB-7-15/475 @" (it is registered by the Ministry of Justice of the Russian Federation 08.11. 2017, registration number 48819).

3. 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.

4. Determine that this order becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on excises.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions on issue of registration certificates of person making transactions with benzene, paraxylol or orthoxylol.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of April 21, 2020 No. ED-7-15/269 @

Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol

I. General provisions

Subject of regulation of Administrative regulations

1. The administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol (further - Administrative regulations, the state service), determine the standard of provision of the state service and establish terms and the sequence of ministerial procedures (actions) of the Federal Tax Service by provision of the state service.

These Administrative regulations also establish order of interaction between structural divisions of the Departments of FNS of Russia for subjects of the Russian Federation (further - Management), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - Interregional inspection), their officials, interactions of Managements, Interregional inspections with applicants by provision of the state service.

Circle of applicants

2. Applicants according to Item 1 of article 179.4 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) are the organizations and the individual entrepreneurs performing production of petrochemistry (including on the basis of the agreement on rendering to specified persons services in production of petrochemistry) in case of which as raw materials (including at intermediate stage of continuous engineering procedure of production of petrochemistry) it is used the benzene, paraxylol or orthoxylol belonging to specified persons on the property right, and observing one of the following conditions:

availability in property (on right of possession and (or) uses) the applicant of capacities on production of petrochemistry in case of which as raw materials are used benzene, paraxylol or orthoxylol;

ownership of the applicant of more than 50 percent of the authorized (share) capital (fund) of limited liability company or the voting shares of joint-stock company having in property (on right of possession and (or) uses) the capacities necessary for implementation of production of petrochemistry in case of which as raw materials are used benzene, paraxylol or orthoxylol;

availability of the agreement on rendering to the applicant services in production of petrochemistry signed with the organization which is directly performing the specified production in case of which as raw materials (including at intermediate stage of continuous engineering procedure of production of petrochemistry) benzene, paraxylol or orthoxylol is used.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info