ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 19, 2011 No. MMB-7-10/940 @

About modification and amendments in the Regulations of carrying out internal audit of tax authorities approved by the Order of FNS of Russia of 14.06.2011 No. MMB-7-10/371 @

Taking into account practice of application of Regulations of carrying out the internal audit of tax authorities approved by the order of FNS of Russia of 14.06.2011 No. MMB-7-10/371 @ and also in connection with enforcement of the Standard program of complex audit inspection I order:

1. Bring in the Regulations of carrying out internal audit of tax authorities approved by the order of FNS of Russia of 14.06.2011 No. MMB-7-10/371 @ (further - Regulations), changes and amendments according to appendix No. 1 to this order.

2. Change appendix 13 to Regulations, having stated it in edition according to appendix No. 2 to this order.

3. To provide to chiefs (the acting as the chief) of structural divisions of central office of FNS of Russia, chiefs (the acting as the chief) of interregional Inspectorates of the Federal Tax Service of Russia for federal districts, heads (the acting as the head) of the Departments of FNS of Russia for subjects of the Russian Federation execution of this order when carrying out internal audit of tax authorities.

4. To heads (the acting as the head) of the Departments of FNS of Russia for subjects of the Russian Federation to bring this order to subordinate tax authorities.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service K. V. Yankov.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of December 19, 2011 No. MMB-7-10/940 @

Changes and amendments in the Regulations of carrying out internal audit of tax authorities approved by the Order of FNS of Russia of 14.06.2011 No. MMB-7-10/371 @ (further - Regulations)

1. To state Item 1.2 of Regulations in the following edition:

"The regulations establish single procedure for preparation and carrying out internal audit of territorial authorities of the Federal Tax Service (interregional Inspectorates of the Federal Tax Service of Russia for federal districts, interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers, the Departments of FNS of Russia for subjects of the Russian Federation, inspectorates for areas, areas in the cities, to the cities without district division, inspections of interdistrict level, including interdistrict inspectorates for the largest taxpayers), registrations of results, decision makings by results of the booked internal audit, and also control of elimination of the violations and shortcomings revealed by internal audit (further - post-checking control)".

2. In Item 2.4 to exclude the phrase from paragraph 6 "the Departments of FNS of Russia for territorial subjects of the Russian Federation".

3. To add the offer of the following content to Item 3.1.2: "The order on approval of the scheduled plan goes to subordinate tax authorities".

4. In Item 3.1.3:

in paragraphs 2 and 4 to exclude the word of "calendar";

state paragraph 3 in the following edition:

"frequency of carrying out complex audit inspections of interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers - at least once in three years, for the period, not exceeding three years of activities of tax authority preceding start date of conducting check".

5. In Item 3.2.2:

in paragraph 1 the third offer after words "... go in checked" to add with the word "tax".

state paragraph 2 in the following edition:

"MI FNS of Russia on FO no later than 1 number of the first month of half-year in writing notify inspection department of the AKU FNS of Russia tax authorities on dates of checks".

6. In Item 3.2.4:

state paragraph 6 in the following edition:

"materials of the previous complex and thematic audit inspections including which are carried out in the checked period it is direct the Departments of FNS of Russia for territorial subjects of the Russian Federation (for MI FNS of Russia on FO), and also materials of the inspections which are carried out by law enforcement and other monitoring bodies".

state paragraph 10 in the following edition:

"In the Department of FNS of Russia for the territorial subject of the Russian Federation the prechecking analysis is performed by structural divisions which staff takes part in audit inspection".

7. State Item 3.2.6 in the following edition:

"When forming the program of complex audit inspection it is necessary to be guided by the list of the checked activities and questions of check stated in the existing Standard program of audit inspection taking into account the list of the questions recommended for check by remote method (item 5.1.3 of Regulations, appendix 13 to Regulations) and features of the checked tax authority."

8. In Item 3.2.8 the phrase of "Recommendations about carrying out audit inspections" to replace with the phrase of "Methodical recommendations about carrying out audit inspections of the organization of work on activities of tax authorities".

9. In Item 3.2.9:

In paragraph 1 "Before forming of the program of check" to replace the phrase with the phrase "No later than 30 calendar days prior to check";

exclude paragraphs 2 and 3;

add the paragraph of the following content:

"Structural divisions of TsA FNS of Russia (the Department of FNS of Russia for the territorial subject of the Russian Federation) send information on problematic issues to inspection department of the AKU FNS of Russia tax authorities and to MI FNS of Russia on FO (department of Management as which internal audit enters) no later than 5 working days from the date of receipt of request".

10. In Item 3.2.16:

to exclude the phrase from paragraph 2: "including the problematic issues of the current activities of the checked tax authority (in the presence) received from structural divisions of FNS of Russia";

to exclude the phrase from paragraph 4: "(with appendices)".

11. In Item 3.3.1 to state paragraph 3 in the following edition:

"develops the working plan of carrying out audit inspection (Appendix 6 to these Regulations) which contains objects of check (for the inspections which are carried out by TsA of FNS of Russia and MI FNS of Russia on FO), First name, middle initial, last name the worker of the checking group, terms of preparation of references on activities (the beginnings of work, completion of work, date of submission of the draft of the reference to the head of check for acquaintance), terms of submission of the references signed by heads (deputy managers) of the checked tax authorities, to the head of check for preparation of the inspection statement;

12. In Item 3.3.2 to state paragraph 2 in the following edition:

"the head of check hands the copy of the program of check to the head of the checked tax authority, represents workers of the checking group, resolves the organizational technical issues of conducting check including concerning procedure for reclamation and terms of submission of necessary documents, materials and information".

13. To add the 4th paragraph of the following content to Item 3.3.3:

"For the period of carrying out complex audit inspection of FNS of Russia (MI FNS of Russia on FO) the checked Departments of FNS of Russia for territorial subjects of the Russian Federation shall suspend (upon the demand of the head of check fully or partially) carrying out complex and thematic audit inspections concerning subordinated tax authorities".

14. To add the paragraph of the following content to Item 3.3.4:

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