of September 23, 2011 No. ED-4-3/15678 @
About explanations of FNS of Russia
The Federal Tax Service informs on placement on the website of FNS of Russia www.nalog.ru of the Section "The Explanations of the Federal Tax Service Obligatory for Application by Tax Authorities" containing information letters of FNS of Russia on procedure for filling of tax declarations, the calculations and tax payment and charges, the rights and obligations of taxpayers, payers of charges and tax agents, powers of tax authorities and their officials addressed to tax authorities, and also taxpayers, payers of charges and tax according to the subitem 4 of Item 1 of article 32 of the Tax Code of the Russian Federation (further - the Tax code).
Taking into account requirements of the subitem 5 of Item 1 of article 32 of the Tax Code ordering to be guided by written explanations of the Ministry of Finance of the Russian Federation concerning application of the legislation of the Russian Federation on taxes and fees in the Database of explanations of FNS of Russia the explanatory letters of FNS of Russia approved with the Ministry of Finance of the Russian Federation, or containing the legal line item similar stated in the written explanations published by the Ministry of Finance of the Russian Federation according to Item 1 of article 34.2 of the Tax Code to tax authorities, taxpayers, payers of charges and tax agents concerning application of the legislation of the Russian Federation on taxes and fees are subject to placement.
FNS of Russia pays attention to need of strict application by tax authorities in case of realization of the powers of provisions of the letters of FNS of Russia posted in the specified section of the website of FNS of Russia assigned to them and informs that 9, of the 10th letter of FNS of Russia of 14.09.2007 N ShS-6-18/716 are not applied to the legal line item of provision of paragraphs stated in these letters.
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