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

of February 27, 2014 No. MMB-7-8/69 @

About introduction of amendments to the Order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @

According to Item 5 of article 59 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; The Russian newspaper, 2013, on December 30) I order:

1. Bring in the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @ "About the approval of the Procedure for write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection and the List of the documents confirming circumstances of recognition hopeless to collection of shortage, debt on penalty fee, penalties and percent" (it is registered by the Ministry of Justice of the Russian Federation 23.09. 2010, registration number 18528, Russian newspaper, 2010, on October 6) following changes:

1.1. In Item 1 "acknowledged" to replace the word with the word of "acknowledged";

1.2. In appendix No. 1 "Procedure for write-off of shortage and debt on penalty fee, penalties and to the percent recognized hopeless to collection" (further - the Procedure):

1.2.1. In the name and in Procedure Item 1 "acknowledged" to replace the word with the word of "acknowledged";

1.2.2. Add the Procedure with Item 2.6 of the following content:

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