ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 28, 2010 No. MMB-7-8/469 @

About approval of the Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities

According to Item 8 of article 61 of the Tax Code of the Russian Federation and for the purpose of realization of provisions of Chapter 9 of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 2010, N 31, 4198) I order to the Art.:

1. Approve the Procedure for change of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities according to appendix to this order.

2. Declare invalid the order of the Federal Tax Service of 21.11.2006 of N SAE-3-19/798 "About approval of the Procedure for the organization of work on provision of delay, payment by installments, investment tax credit on tax payment and charges" (it is registered in the Ministry of Justice of the Russian Federation 19.12.2006 N 8636; "The Russian newspaper", 22.12. 2006, N 289) and the order of the Federal Tax Service of 05.02.2009 N MM-7-1/51 "About introduction of amendments to the order of the Federal Tax Service of 21.11.2006 N SAE-3-19/798 @ "About approval of the Procedure for the organization of work on provision of delay, payment by installments, investment tax credit on tax payment and charges" (it is registered in Rossi's Ministry of Justice 10.07.2009 N 14303; "Bulletin of regulations of federal executive bodies", 2009, N 32).

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service supervising questions of settlement of debt on obligatory payments.

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