It is registered
Ministry of Justice
Russian Federation
On May 17, 2007 No. 9489
of April 18, 2007 No. MM-3-03/239 @
About approval of the document forms used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees
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It is approved Ministry of Finance Russian Federation |
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According to item 4 of Article 31 and article 176 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 2000, N 32, Art. 3340; 2006, N32 (1 h), Art. 3436; 2007, to N1 (1 h), the Art. 31) I order:
1. Approve:
1.1. Form of the Decision on compensation (fully or partially) the tax amount on value added declared to compensation according to appendix 1 to this order;
1.2. Form of the Decision on refusal in compensation (fully or partially) the tax amount on value added declared to compensation according to appendix 2 to this order.
2. To the Departments of FNS of Russia for subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.
3. I reserve control of execution of this order.
Head of the Federal Tax Service
M. P. Mokretsov
Appendix 1
Approved by the order of the Federal Tax Service of April 18, 2007 No. MM-3-03/239 @
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The document ceased to be valid since January 4, 2019 according to Item 2 of the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of November 7, 2018 No. MMB-7-2/628 @