LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 11, 2013 No. AC-4-2/2040

About the direction of the letter of the Ministry of Finance of the Russian Federation

The Federal Tax Service sends for use in work the letter of the Ministry of Finance of the Russian Federation of 28.01.2013 N 03-01-15/1-12. Bring this letter to territorial tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 28, 2013 No. 03-01-15/1-12

The department of tax and customs and tariff policy considered the appeal of FNS of Russia concerning use of the control and cash equipment and reports that in case of receipt of cash by the individual entrepreneur postal order for the rendered services in placement of advertisements on the Website applies the Rules of rendering services of mail service approved by the order of the Government of the Russian Federation of 15.04.2005 N 221.

The Federal Law of 22.05.2003 N 54-FZ "About use of the control and cash equipment when implementing cash cash calculations and (or) calculations with use of payment cards" at the same time is not applied.

In case of the conducting tax audits for confirmation of the income of the individual entrepreneur, in case of need, tax authorities according to the procedure established by the Tax Code of the Russian Federation can receive data, having made request in Federal State Unitary Enterprise Russian Post about provision of information on quantity and the amount of postal money transfers to physical person - the individual entrepreneur.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info