LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 17, 2012 No. AC-4-2/17710

About consideration of the address

The Federal Tax Service concerning submission by tax authorities of information on requests of taxpayers within manifestation of due discretion reports the following.

Information which tax authorities shall provide free of charge to taxpayers necessary for execution of their obligations, stipulated by the legislation about taxes and fees, is specified in the subitem 4 of Item 1 of article 32 of the Tax Code of the Russian Federation (further - the Code).

The data containing in the Unified state register of taxpayers (USRLE) are provided to users according to the order of the Government of the Russian Federation of 26.02.2004 N 110 "About enhancement of procedures of state registration and registration of legal entities and individual entrepreneurs".

The code does not establish obligation of tax authorities to provide to taxpayers on their requests information on execution by partners of taxpayers of obligations, stipulated by the legislation about taxes and fees, or about violations of the legislation on taxes and fees by them.

According to Item 1 of article 102 of the Code any information about the taxpayer received by tax authority, except for the data specified in the called Item is tax secret. The tax secret is not subject to disclosure by tax authorities, their officials and the involved specialists, experts, except as specified, provided by the Federal Law (the paragraph of 1 Item 2 of article 102 of the Code).

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