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

of October 27, 2015 No. MMB-7-15/475 @

About approval of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol

According to Item 3 of article 179.4 of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2014, No. 48, Art. 6647; 2015, No. 29, the Art. 4358), the Federal Law of 27.07.2010 No. 210-FZ "About the organization of provision of the state and municipal services" (The Russian Federation Code, 2010, No. 31, Art. 4179; 2015, No. 29, the Art. 4342) and item 4 of Rules of development and approval of administrative regulations of provision of the state services approved by the order of the Government of the Russian Federation of 16.05.2011 No. 373 (The Russian Federation Code, 2011, No. 22, Art. 3169; 2014, to No. 5, of the Art. 506), I order:

1. Approve Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol according to appendix to this order.

2. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions on issue of registration certificates of person making transactions with benzene, paraxylol or orthoxylol.

Approved by the Order of the Federal Tax Service of the Russian Federation of October 27, 2015, No. MMB-7-15/475 @

Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol

I. General provisions

Subject of regulation of Administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol

1. The administrative regulations of provision by the Federal Tax Service of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol (further - Administrative regulations), establish the terms and the sequence of ministerial procedures (actions) governing the relations arising in case of issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol (further - the certificate), between structural divisions and officials of the Departments of FNS of Russia for subjects of the Russian Federation (further - Managements), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - Interregional inspections) and applicants by provision of the state service in issue of the certificate.

Circle of applicants

2. Applicants are legal entities (further - the organizations) and the individual entrepreneurs performing production of petrochemistry (including on the basis of the agreement on rendering to specified persons services in production of petrochemistry) in case of which as raw materials (including at intermediate stage of continuous engineering procedure of production of petrochemistry) the benzene, paraxylol or orthoxylol belonging to specified persons on the property right is used.

The applicant needs to observe one of the following conditions:

have in property (on right of possession and (or) uses) capacities on production of petrochemistry in case of which as raw materials are used benzene, paraxylol or orthoxylol;

own more than 50 percent of the authorized (share) capital (fund) of limited liability company or the voting shares of joint-stock company having in property (on right of possession and (or) uses) the production capacities necessary for implementation of production of petrochemistry in case of which as raw materials are used benzene, paraxylol or orthoxylol;

have available the agreement on rendering to the applicant services in production of petrochemistry, concluded with the organization which is directly performing the specified production in case of which as raw materials (including at intermediate stage of continuous engineering procedure of production of petrochemistry) benzene, paraxylol or orthoxylol is used.

3. The provisions provided by these Administrative regulations concerning the applicant extend to his representative in cases when the applicant participates in the relations regulated by the legislation on taxes and fees through the representative, taking into account the features provided by these Administrative regulations.

Powers of the representative shall be documented according to Items 3 and 4 of Article 26 parts one of the Tax Code of the Russian Federation, other Federal Laws and these Administrative regulations.

Requirements to procedure for informing on provision of the state service

4. Location of FNS of Russia: Moscow, Ulitsa Neglinnaya, 23.

Postal address of FNS of Russia: Ulitsa Neglinnaya, 23, Moscow, 127381.

Phone of FNS of Russia service desk: (495) 913-00-09.

The address of the official site on the Internet (further - the official site) FNS of Russia: www.nalog.ru.

Information on the locations of Managements, Interregional inspections, their postal addresses, phone numbers of service desks, faxes and other contact information are posted on the official site of FNS of Russia.

5. Working schedule of FNS of Russia, Managements, Interregional inspections:

According to the decision of the head (deputy manager) of Management, the chief (deputy chief) of Interregional inspection the working schedule of Management, Interregional inspection can be changed. At the same time the number of hours, the applicants provided for acceptance, shall correspond to number of hours, specified in graphics, established by this Item.

6. Information on provision of the state service in issue of the registration certificate of person making transactions with benzene, paraxylol or orthoxylol (further - the state service), is placed directly in premises of Managements, Interregional inspections with use of information stands, on the official site of FNS of Russia, and also in the federal state information system "Single Portal of the State and Municipal Services (Functions)", the multipurpose center of provision of the state and municipal services (further - MFTs), it is provided by phones of service desks of tax authorities, including with use of means of autoinforming (in the presence), to phone of "the hot line", free phone number of the center of telephone servicing (in the presence), with use of computers with legal-reference systems and with the software products developed by FNS of Russia by means of the publication in mass media (further - media), editions of information materials (including in the form of brochures, booklets), and also it is direct the officials of Managements, Interregional inspections responsible for provision of the state service.

Information on MFTs through which information on postal addresses of tax authorities, phone numbers of their service desks, faxes and other contact information is provided is posted on the official site of FNS of Russia and information stands of Managements, Interregional inspections.

7. The following information is posted on the official site of FNS of Russia:

1) the complete and reduced names of FNS of Russia, the Managements and Interregional inspections providing the state service, their postal addresses, schedules (modes) of work;

2) phone numbers of the service desks, faxes of FNS of Russia, Managements and Interregional inspections providing the state service;

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