ORDER OF THE FEDERAL TAX SERVICE AND MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of March 19, 2012 No. MMB-7-8/164 @

About introduction of amendments to the Order of the Federal Tax Service of 28.09.2010 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 (Russian Federation Code, 1998, N 31, Art. 3824; 2010, N 31, the Art. 4198) and based on the Federal Law of 03.12.2011 N 392-FZ "About zones of territorial development in the Russian Federation and about modification of separate legal acts of the Russian Federation" (The Russian Federation Code, 2011, N 49, 7070) I order to the Art.:

1. Make to the Procedure changes of payment due date of taxes and fees, and also penalty fee and penalty by tax authorities approved by the order of the Federal Tax Service of 28.09.2010 of N 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" (27.10.2010, registration number 18836 is registered by the Ministry of Justice of the Russian Federation; "The Russian newspaper", 2010, N 256), following changes:

1) in "items 4", "Items 5 - 9" shall be replaced with words "12", "13" words "Items 5 - 9.1";

"Add" 2) with Item 9.1 of the following content:

"9.1. In case of the address of the interested person with the statement for provision of the investment tax credit on the bases, the certain "subitem 6 of Item 1 of Article 67" of the Tax Code of the Russian Federation, submits the following documents:

a) the documents confirming availability of the corresponding basis for receipt of the investment tax credit;

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