LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 16, 2013 No. ED-4-3/18527 @

About cancellation of the letter of the Federal Tax Service of the Russian Federation of 10.08.2009 No. ShS-22-6/627 @

The Federal Tax Service concerning need of availability of notarial form of the power of attorney with participation in the relations regulated by the legislation on taxes and fees, the representative of the taxpayer - the individual entrepreneur, being guided by letters of the Ministry of Finance of the Russian Federation of 09.10.2009 No. 03-02-07/2-166, of 17.11.2009 No. 03-02-07/1-508 and the Resolution of the Plenum YOU of 30.07.2013 No. 57 "Reports to the Russian Federation the following about some questions arising in case of application of part one of the Tax Code of the Russian Federation by Arbitration Courts".

1, 3 articles 26 of the Tax Code of the Russian Federation (further - the Code) are provided by provisions of subitems that the taxpayer can participate in the relations regulated by the legislation on taxes and fees through the legal or authorized representative.

Powers of the representative shall be documented according to the Code and other Federal Laws.

According to Item 1 of article 29 of the Code the authorized representative of the taxpayer the physical person or legal entity authorized by the taxpayer is recognized to represent its interests in the relations with tax authorities (customs authorities), other participants of the relations regulated by the legislation on taxes and fees.

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