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

of May 31, 2017 No. MMB-7-8/491 @

About modification of the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and of the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by 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; 2017, 1, of the Art. 16) I order to No.:

1. Bring in the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and in the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by 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), with the changes made by orders of FNS of Russia of 27.02.2014 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 @" (it is registered by the Ministry of Justice of the Russian Federation 21.03. 2014, registration number 31688), of 19.05.2015 No. MMB-7-8/200 @ "About introduction of amendments to the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @" (it is registered by the Ministry of Justice of the Russian Federation 17.06. 2015, registration number 37669), of 26.09.2016 No. MMB-7-8/507 @ (it is registered by the Ministry of Justice of the Russian Federation 05.12. 2016, registration number 44575), changes according to appendix to this order.

2. To the Departments of FNS of Russia for subjects of the Russian Federation to bring this order to subordinate tax authorities.

3. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of settlement of debt on obligatory payments.

Appendix

to the Order of the Federal Tax Service of the Russian Federation of May 31, 2017 No. MMB-7-8/491 @

Changes which are made to the Procedure for write-off of shortage and the debt on penalty fee, penalties and to percent recognized hopeless to collection and to the List of the documents confirming the circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent approved by the Order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @

1. According to the procedure of the write-off of shortage and debt on penalty fee, penalties and to percent recognized hopeless to collection:

1.1. In Item 1 of the word "and to charges" shall be replaced with words ", to charges, insurance premiums";

1.2. Shall be replaced with words Item 2.1 of the word "in accordance with the legislation of the Russian Federation" "in accordance with the legislation of the Russian Federation or the legislation of foreign state".

2. To add Item 1 of the List of the documents confirming circumstances of recognition hopeless to collection of shortage and debt on penalty fee, penalties and percent with the subitem "g" of the following content:

"d) the data received from competent authorities of foreign state and (or) containing in information resources (databases) of the specified bodies on liquidation of the organization according to the legislation of foreign state.".

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