On 9 December 2012 the Administrative provision of the Federal Tax Service of the Russian Federation (the “FTS”) on the provision of free information (the “Provision”) came into force.
The provision determines the sequence of administrative procedures relating to the state service to inform taxpayers of current taxes and fees. The state service includes the following: public distribution of information (provision of information to the public at large on the website of FTS, holding of seminars, etc.), providing information in response to requests, as well as the registration of tax declarations (computations) submitted by the applicant directly in paper form, by post or in electronic form.
It should be noted that the Provision was adopted to replace the previous one, which has now been declared void. The new Provision specifies the requirements relating to the premises where staff engaged in the provision of state services are located. The working hours of the tax authorities were amended for the taxpayer’s convenience. The Provision also provides for one of the most in-demand administrative procedures – issuance by the tax authority to a taxpayer of a written confirmation of fulfillment of the obligation to pay taxes, fees, penalties and fines. The Provision is also helpful from the point of view of possible information exchanges in electronic form between tax authorities and taxpayers.
[Order No. 99n of the Ministry of Finance of the Russian Federation "On Approving the Administrative Provision of the Federal Tax Service on the Provision of Free Information (including distribution in writing) to the Taxpayers, Payers of Fees and Tax Agents on Current Taxes and Fees, Tax and Fees Legislation and Regulations Adopted in Accordance with such Legislation, on the Procedure of Computation and Payment of Taxes and Fees, on the Rights and Obligations of Taxpayers, Payers of Fees and Tax Agents, on Powers of Tax Authorities and their Officials, as well on Registration of Tax Declarations (computations)" dated 2 July 2012 published in "Rossiyskaya gazeta" on 28 November 2012]