LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 4, 2013 No. AC-4-2/16014

About application of separate document forms by tax authorities

The Federal Tax Service in connection with adoption of the Federal Laws of 02.07.2013 No. 153-FZ "About modification of part one of the Tax Code of the Russian Federation" (further - the Law No. 153-FZ) and of 23.07.2013 No. 248-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and some other legal acts of the Russian Federation, and also about recognition voided separate provisions of legal acts of the Russian Federation" (further - the Law No. 248-FZ) reports about need of application by tax authorities of the separate document forms approved by orders of FNS of Russia of 25.12.2006 No. SAE-3-06/892 @ "About approval of the document forms applied during the carrying out and registration of tax audits; bases and procedure for prolongation of term of conducting exit tax audit; order of interaction of tax authorities on accomplishment of orders about reclamation of documents; requirements to creation of the act of tax audit", of 31.05.2007 No. MM-3-06/338 @ "About approval of the document forms used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees" before introduction of changes in them in accordance with the established procedure, with the following features.

1. According to Item 30 of article 1 of the Law No. 248-FZ in paragraph one of Item 6 of article 100 of the Tax Code of the Russian Federation (further - the Code) the words "15 days" are shall be replaced with words "one month".

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