ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of April 3, 2015 No. 325

About modification of the Regulations on the Federal Tax Service

The government of the Russian Federation decides:

1. Bring in the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2006, No. 23, Art. 2510; 2007, No. 24, Art. 2920; 2008, No. 29, Art. 3527; 2010, No. 11, Art. 1224; 2011, No. 12, Art. 1639; 2012, No. 24, Art. 3188; 2014, No. 28, Art. 4058; No. 51, Art. 7456), following changes:

a) state subitems 5.9.36 and 5.9.37 in the following edition:

"5.9.36. forms and procedure for filling of forms of tax declarations (calculations), and also formats and procedure for submission of tax declarations (calculations) and the documents attached to them according to the Tax Code of the Russian Federation electronically (in coordination with the Ministry of Finance of the Russian Federation);

5.9.37. forms and the document formats, provided by the Tax Code of the Russian Federation and used by tax authorities in case of realization of the powers in the relations regulated by the legislation on taxes and fees and also procedure for filling of forms and the direction and receipt of such paper documents or electronically on telecommunication channels if powers on their approval are not assigned by the Tax Code of the Russian Federation to other federal executive body;";

b) add with subitem 5.9.51 of the following content:

"5.9.51. forms and the document formats, necessary for providing electronic document management in the relations regulated by the legislation on taxes and fees, procedure for filling of forms and procedure for the direction and receipt of such documents electronically on telecommunication channels, and also formats of the documents requested at taxpayers submitted to tax authority electronically on telecommunication channels, and procedure for submission of such documents if powers according to forms and (or) formats of the specified documents are not assigned by the Tax Code of the Russian Federation to other federal executive bodies;".

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