ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 23, 2010 No. MM-7-3/136 @

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

According to item 4 of Article 31 and Item 8 of article 176.1 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 2000, N 32, Art. 3340; 2007, N 1 (h 1), Art. 31; 2009, N 51, 6155) I order to the Art.:

1. Approve:

1.1. Form of the Decision on compensation of the tax amount on value added declared to compensation in declarative procedure according to the appendix N 1 to this order;

1.2. Form of the Decision on refusal in compensation of the tax amount on value added declared to compensation in declarative procedure according to the appendix N 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.

Appendix №1

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