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

of December 11, 2020 No. KCh-7-15/898 @

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 on conversion of oil raw materials, and form of the decision on suspension (renewal) of action, of incomplete elimination of the violations which entailed action suspension about cancellation of the certificate (the duplicate of the certificate) on registration of person making transactions on conversion of oil raw materials

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; 2019, No. 39, Art. 5375), Item 10 of Article 179.7 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2018, No. 32, the Art. 5094), 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; 2020, No. 31, the Art. 5027), subitem 5.2.16 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; 2019, No. 35, the Art. 4965), 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 oil raw materials 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 on conversion of oil raw materials according to appendix No. 1 to this order;

form of the decision on suspension (renewal) of action, of incomplete elimination of the violations which entailed action suspension of cancellation of the certificate (the duplicate of the certificate) on registration of person making transactions on conversion of oil raw materials according to appendix No. 2 to this order.

2. Declare invalid the order of the Federal Tax Service of 20.12.2018 No. MMB-7-15/825 @ "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 on conversion of oil raw materials" (it is registered by the Ministry of Justice of the Russian Federation 24.12. 2018, registration number 53104).

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 on conversion of oil raw materials.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of December 11, 2020 No. KCh-7-15/898 @

Administrative regulations on provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions on conversion of oil raw materials

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 on conversion of oil raw materials (further respectively - 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.

The 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 179.7 of the Tax Code of the Russian Federation (further - the Tax Code of the Russian Federation) are the Russian organizations performing conversion of oil raw materials (including on the basis of the agreement on rendering to such organization services in conversion of oil raw materials) for the purpose of goods receipt in the form of the products developed from oil raw materials (straight-run gasoline, automobile gasoline, aviation kerosene, diesel fuel, average distillates, high-viscosity products), one or several types, in case of observance of one of the conditions specified in Items 2, 3 articles 179.7 Tax Code of the Russian Federation.

3. The provisions provided by Administrative regulations concerning the applicant extend to his representative in cases when the applicant participates in the relations regulated by the legislation of the Russian Federation on taxes and fees through the representative.

Powers of the representative shall be documented according to Item 3 of article 26 Tax Code of the Russian Federation.

Requirements to procedure for informing on provision of the state service

4. Information on the locations, working schedules, single telephone number of FNS of Russia in the territory of the Russian Federation, forms of feedback of FNS of Russia, Managements and Interregional inspections are posted on the official site by FNS of Russia on the Internet (further - the official site of FNS of Russia), in the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the Single portal) and in the federal state information system "Federal Register of the State and Municipal Services (Functions)" (further - the Federal register).

5. Informing on provision of the state service is performed by means of placement of information:

on the official site of FNS of Russia;

in premises of Managements, Interregional inspections with use of information stands;

on the Single portal.

Information on provision of the state service is also provided:

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