of July 4, 2013 No. CA-4-9/12019 @
About application of provisions of the Federal Law "About Modification of Part One of the Tax Code of the Russian Federation"
The Federal Tax Service in connection with signing by the President of the Russian Federation of the Federal Law of 02.07.2013 No. 153-FZ (regarding enhancement of procedure for pre-judicial consideration of disputes between tax authorities and taxpayers) (further - the Law) according to which essential changes are made to procedure for pre-judicial settlement of tax disputes, reports the following "About modification of part one of the Tax Code of the Russian Federation".
I. The changes in the Tax Code of the Russian Federation (further - the Code) which are becoming effective from 01.01.2014
According to Item 3 of article 3 of the Law and Item 2 of article 138 of the Code all acts of tax authorities of substandard nature, action or failure to act of their officials (except for the acts of substandard nature adopted following the results of consideration of claims, petitions for appeal, acts of substandard nature of the Federal Tax Service, actions or failure to act of her officials) can be appealed judicially only after their appeal in higher tax authority.
The pre-judicial procedure for dispute settlement on these categories of claims is considered observed if the decision according to the claim (petition for appeal) is not made by higher tax authority in the terms established by the Code. Term for appeal to the court is estimated from the date of when person knew of the decision made by higher tax authority according to the corresponding claim, or from the date of the decision making expiration according to the claim (Items 2 and 3 of article 138 of the Code).
Acts of substandard nature of the Federal Tax Service, action or failure to act of her officials are appealed judicially.
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