ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 23, 2011 No. MMB-7-11/324 @

About approval of formats and procedure for the direction to the taxpayer of the tax notification in electronic form on telecommunication channels

According to item 4 of Article 52, Item 3 of Article 363, item 4 of article 397 of the Tax Code of the Russian Federation (Russian Federation Code 1998, N 31, Art. 3824; 2000, N 32, Art. 3340; 2005, N 25, Art. 2427; 2009, N 48, Art. 5733; 2010, N 31, the Art. 4198), Item 8 of article 5 of the Law of the Russian Federation of 09.12.1991 N 2003-1 "About the property taxes of physical persons" ("The Russian newspaper", 1992, N 36; 2009, N 227; 2010, N 169) I order:

1. Tax notifications and payment documents go to the taxpayer in electronic form on telecommunication channels in the PDF formats.

2. Approve procedure for the direction to the taxpayer of the tax notification in electronic form on telecommunication channels according to appendix to this order.

3. To heads (the acting as the head) of the Departments of FNS of Russia for subjects of the Russian Federation to take measures for ensuring accomplishment of provisions of the Tax Code of the Russian Federation regarding the direction to taxpayers of tax notifications and payment documents in electronic form on telecommunication channels in the formats and procedure approved by this order.

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