ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 19, 2010 No. YaK-7-8/393 @

About the approval of the Procedure for write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection and the List of the documents confirming circumstances of recognition hopeless to collection of shortage, debt on penalty fee, penalties and percent

According to Item 5 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2010, No. 31, the Art. 4198) and article 20 of the Federal Law of August 5, 2000 No. 118-FZ "About enforcement of part two of the Tax Code of the Russian Federation and modification of some legal acts of the Russian Federation for taxes" (The Russian Federation Code, 2000, N 32, Art. 3341; 2010, N 31, 4198) I order to the Art.:

1. Approve the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection according to the appendix N 1 to this order.

2. Approve the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent according to the appendix N 2 to this order.

3. To Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities.

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