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

of December 24, 2012 No. MMB-7-10/992 @

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 @ (with the changes made by Orders of FNS of Russia of 19.12.2011 No. MMB-7-10/940 @ and of 11.07.2012 No. MMB-7-10/491 @)

Taking into account practice of carrying out internal audit of tax authorities 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 @ (with the changes made by orders of FNS of Russia of 19.12.2011 No. MMB-7-10/940 @ and of 11.07.2012 No. MMB-7-10/491 @ (further - Regulations), changes and amendments according to appendix to this order.

2. 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, 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.

3. 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.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service D. V. Naumchev.

Head of the Federal Tax Service

M. V. Mishustin

Appendix

to the Order of the Federal Tax Service of the Russian Federation of December 24, 2012 No. MMB-7-10/992 @

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 @ with the changes made by Orders of FNS of Russia of 19.12.2011 No. MMB-7-10/940 @ and of 11.07.2012 No. MMB-7-10/491 @ (further - Regulations)

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