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

of May 23, 2012 No. MMB-7-5/350 @

About approval of the Instruction about accounting treatment in Central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment

In pursuance of the Federal Law of March 26, 1998 N 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, N 13, Art. 1463; 1999, N 14, Art. 1664; 2002, N 2, Art. 131; 2003, N 2, Art. 167; 2004, N 45, Art. 4377; 2005, N 19, Art. 1752; N 30, of Art. 3101; 2007, N 31, Art. 4011; 2010, N 50, Art. 6594; 2011, N 30, Art. 4596; N 48, of the Art. 6728) and according to the order of the Government of the Russian Federation of September 28, 2000 N 731 "About approval of Rules of accounting and storage of precious metals, gemstones and products from them, and also maintaining the corresponding reporting" (The Russian Federation Code, 2000, N 41, the Art. 4077) and the Instruction about accounting treatment and storages of precious metals, gemstones, products from them and accounting in case of their production, use and the address, the Russian Federation approved by the order of the Ministry of Finance of August 29, 2001 N 68 N (it is registered by the Ministry of Justice of the Russian Federation 22.10. 2001, registration number 2986; "The bulletin of regulations of federal executive bodies", 2001, N 44), I order:

1. Approve the Instruction about accounting treatment in central office of the Federal Tax Service of the precious metals containing in accessories, products, devices, tools, the equipment according to appendix to this order.

2. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Naumchev.

Approved by the order of FNS of Russia of May 23, 2012 No. MMB-7-5/350 @

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