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

of October 18, 2016 No. MMB-7-16/570 @

About modification and amendments in the Regulations of the organization of internal audit in the Federal Tax Service approved by the Order of the Federal Tax Service of the Russian Federation of April 20, 2015 No. MMB-7-16/163 @

For the purpose of increase in efficiency of internal audit, providing single procedure for preparation, carrying out, registration and consideration of results of audit inspections I order:

1. Bring in the Regulations of the organization of internal audit in the Federal Tax Service approved by the order of FNS of Russia of 20.04.2015 No. MMB-7-16/163 @ (further - Regulations) the following changes:

1.1. In Items 3.2. 10, 3.2.14, 3.2.24, 3.3.4.1, 5.1.14 of Regulations to make changes and additions according to appendix No. 1 to this order.

1.2. 15, of 16, of 17, of 18, of 19, of 20, 21 to state appendices to Regulations No. No. in edition according to appendices No. No. 2 - 8 to this order.

1.3. Approve appendix No. 25 "Information on the amounts of in addition come money the budget following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection of tax authorities on which post-checking control or not delivered on post-checking control" to Regulations in form according to appendix No. 9 to this order is complete.

1.4. Approve appendix No. 26 "Procedure for filling of Information on the amounts of in addition come money the budget following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection of tax authorities on which post-checking control or not delivered on post-checking control" to Regulations according to appendix No. 10 to this order is complete.

2. To provide to 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.

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service S. N. Andryushchenko.

Appendix №1

to the Federal Tax Service of the Russian Federation of October 18, 2016 No. MMB-7-16/570 @

The list of changes and amendments in Items 3.2. 10, 3.2.14, 3.2.24, 3.3.4.1, 5.1.14 of Regulations of the organization of the internal audit in the Federal Tax Service approved by the Order of the Federal Tax Service of the Russian Federation of April 20, 2015 No. MMB-7-16/163 @

1. In Item 3.2.10 of Regulations:

State paragraph two in the following edition:

"Within 5 (five) working days preceding the end of check, the head of check considers the objections with the documents attached to them provided by the checked tax authority according to references of check creates the act of results of audit inspection, Information on amount-based estimates of not estimated (nedopostupivshy) payments, non-use of disciplinary measures of debt and understating of tax bases by results of audit inspection (appendix No. 15 to Regulations, procedure for filling of the specified information it is stated in annex No. 16 to Regulations), Information on the amounts of in addition come money the budget following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection (appendix No. 17 to Regulations, the procedure for filling of information is stated in annex No. 18 to Regulations), Information on work on involvement of taxpayers to adjustment of the tax liabilities in connection with refining of tax base (appendix No. 19 to Regulations, procedure for filling of information it is stated in annex No. 20 to Regulations)".

The fifth to state the paragraph in the following edition:

"within 5 (five) working days preceding the end of check, the head of check on the workplace (in UFNS) considers the objections provided by the checked tax authority according to references of check, creates the act of results of audit inspection, Information on amount-based estimates of not estimated (nedopostupivshy) payments, non-use of disciplinary measures of debt and understating of tax bases by results of audit inspection (appendix No. 15 to Regulations), Information on the amounts of in addition come money the budget following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection (appendix No. 17 to Regulations), Information on work on involvement of taxpayers to adjustment of the tax liabilities in connection with refining of tax base (appendix No. 19 to Regulations)".

2. To state the paragraph of the sixth of Item 3.2.14 of Regulations in the following edition:

"signed by officials of the checking and checked tax authorities Information on amount-based estimates of not estimated (nedopostupivshy) payments, non-use of disciplinary measures of debt and understating of tax bases by results of audit inspection (appendix No. 15 to Regulations), Information on the amounts of in addition come money the budget following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection (appendix No. 17 to Regulations), Information on work on involvement of taxpayers to adjustment of the tax liabilities in connection with refining of tax base (appendix No. 19 to Regulations) - for MI FNS of Russia on FO to the reference of check on separate activity of UFNS, for UFNS - to the reference of check on separate activity of IFTS".

3. To state paragraph two of Item 3.2.24 of Regulations in the following edition:

"Without fail Information on amount-based estimates of not estimated (nedopostupivshy) payments, non-use of disciplinary measures of debt and understating of tax bases by results of audit inspection (appendix No. 15 to Regulations), Information on the amounts of in addition come money the budget is attached to the inspection statement following the results of the taken measures for elimination of the violations and shortcomings revealed by audit inspection (appendix No. 17 to Regulations), Information on work on involvement of taxpayers to adjustment of the tax liabilities in connection with refining of tax base (appendix No. 19 to Regulations) and the table "Distribution of Obligations of Officials" (appendix No. 24 to Regulations), the checks signed by the head and head of the checked tax authority".

4. Add Item 3.3.4.1 with the paragraph of the following content:

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