of September 20, 2013 No. AC-4-2/16981
About application of separate provisions of the Federal Laws of 28.06.2013 No. 134-FZ and of 23.07.2013 No. 248-FZ
The Federal Tax Service in connection with adoption of the Federal Laws of 28.06.2013 No. 134-FZ "Regarding counteraction to illegal financial transactions" (further - the Law No. 134-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 the following about modification of separate legal acts of the Russian Federation.
1. Item 3 of article 10 of the Law No. 134-FZ article 31 of the Tax Code of the Russian Federation is added with Item 5, establishing procedure for the direction of documents which are used by tax authorities in case of realization of the powers, by mail.
The specified changes become effective according to Item 2 of article 24 of the Law No. 134-FZ from 30.06.2013 after month from the date of its publication.
In case of application of the specified regulation in case of the direction of the specified documents to the taxpayer - the individual entrepreneur, the notary who is engaged in private practice, to the lawyer who founded lawyer office, the physical person who is not the individual entrepreneur needs to consider that before approval of FNS of Russia of the application form about provision to tax authority of the address for the direction by mail of documents which are used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees specified persons have the right to submit such application in a free form.
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