Order dated March 20, 2020 No. ED-7-2/ [email protected]
In order to minimize the risks of the occurrence and spread of coronavirus infection, within the framework of the order of the Chairman of the Government of the Russian Federation M.V. Mishustin dated March 18, 2020 No. MM-P36-1945, I temporarily order the territorial tax authorities, until further notice:
1. Suspend until May 1, 2020, in relation to taxpayers (tax agents, payers of insurance premiums, payers of fees), including small and medium-sized businesses, the issuance of decisions on conducting on-site (repeated on-site) tax audits (hereinafter referred to as audits), as well as their implementation, for which, in accordance with paragraph 9 of Article 89 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), make decisions to suspend the inspection.
2. Eliminate tax control activities related to direct contact with taxpayers (their employees, representatives), witnesses, and other persons (the presence of tax authority inspection officials on the territory (premises) of the taxpayer, interrogations, inspections, summonses to the tax authority, excavations, carrying out inventories, etc.).
3. Ensure that the procedures provided for in Articles 101, 101.4 of the Tax Code of the Russian Federation are carried out via telecommunication channels, as well as using video conferencing channels.
To ensure the rights and legitimate interests of persons against whom cases of tax offenses have been initiated, it is recommended:
familiarization with the materials of cases of tax offenses is carried out by making copies and sending them via telecommunication channels;
notify about the possibility of ensuring participation via telecommunication channels, as well as using video conferencing channels in the consideration of a case of tax offenses, subject to prior submission to the tax authority by the date of consideration of the case of tax offenses in relation to persons planning to take part in it, copies of documents, confirming identity and their authority using telecommunication channels. If there is evidence of such notification and failure to submit by the date of consideration of the case on tax offenses an application to ensure such participation and copies of documents confirming the identity and powers of the relevant persons, as well as the absence of a request to postpone the consideration of the case on tax offenses to ensure such participation, consideration of the case on tax carry out offenses without the participation of these persons;
signing and receiving a protocol for familiarization with inspection materials and additional tax control measures, a protocol for reviewing inspection materials, should be carried out using telecommunication channels;
if you agree to consider a case of tax offenses without securing participation, obtain such consent in writing from authorized persons.
A similar procedure should be applied when considering other acts of violation of the legislation of the Russian Federation.
4. Higher tax authorities shall consider complaints (appeals) in accordance with paragraph 2 of Article 140 of the Tax Code of the Russian Federation and the norms of the legislation of the Russian Federation without the participation of the persons who filed these complaints (their representatives). If the need for such participation is recognized, ensure it using telecommunication channels, as well as using video conferencing channels.
5. Suspend until May 1, 2020 the initiation and conduct of inspections for compliance with the requirements of the legislation of the Russian Federation on the use of cash register equipment, for compliance with payment agents operating in accordance with the Federal Law of June 3, 2009 No. 103-FZ “On Reception Activities” payments of individuals carried out by payment agents", bank payment agents and bank payment subagents operating in accordance with the Federal Law "On the National Payment System", obligations to submit to the credit institution the cash received from payers when accepting payments for crediting in full volume to your special bank account (accounts), the use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts to carry out settlements, as well as checks, in respect of which the provisions of the Federal Law of December 26, 2008 No. 294-FZ “ On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control,” with the exception of unscheduled inspections, the result of which is the issuance and renewal of licenses.
6. Suspend until May 1, 2020 the initiation and conduct of inspections of compliance with currency legislation, with the exception of cases where violations have been identified as a result of already initiated inspections of compliance with currency legislation, the statute of limitations for bringing to administrative responsibility for which expires before 06/01/2020. In such cases, it is allowed to conduct inspections of compliance with currency legislation and carry out administrative proceedings only in relation to such violations. For other violations identified as part of such inspections, currency control measures and administrative proceedings are subject to suspension until 05/01/2020.
7. Started and unfinished inspections specified in paragraphs 5 and 6 of this order, as well as unfinished proceedings in cases of administrative offenses, should be carried out, excluding direct contact with taxpayers (via telecommunication channels, through the personal account of taxpayers, by mail).
8. The departments of the Federal Tax Service for the constituent entities of the Russian Federation, interregional inspectorates of the Federal Tax Service for the largest taxpayers, immediately bring this order to the lower tax authorities and ensure its execution.
9. I reserve control over the execution of this order.
Head of the Federal Tax Service D.V. Egorov
Order of the Ministry of Health and Social Development of Russia No. 181 of March 19, 2007
In accordance with the Federal Law of July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” (Collected Legislation of the Russian Federation, 2005, No. 3 (Part 1), Art. 3105) and clause 5.3 of the Regulations on the Ministry of Health and Social Development of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 321 “On approval of the Regulations on the Ministry of Health and Social Development of the Russian Federation” (Collected Legislation of the Russian Federation, 2004 , No. 28, Art. 2898), order:
1. Approve the Plan of research, development and technological work carried out in the social and labor sphere on orders from the Ministry of Health and Social Development of Russia in 2007, according to the appendix.
2. Establish that the implementation of activities necessary to ensure the activities of the Ministry of Health and Social Development of Russia as the organizer of the competition for placing orders for the implementation of research, development and technological work provided for by the Plan of research, development and technological work carried out in social - labor sphere by order of the Ministry of Health and Social Development of Russia in 2007, assigned to the Department of Analysis and Forecast of Development of Healthcare and Social and Labor Sphere (V.F. Kolbanov).
3. Continue the work of the Commission for the acceptance of scientific products under government contracts concluded under orders of the Ministry of Health and Social Development of the Russian Federation in the social and labor sphere, created by order of the Ministry of Health and Social Development of Russia dated December 4, 2006 No. 825, in 2007.
4. Expenses for publishing notices of open tenders for placing orders for research, development and technological work provided for by the Plan of research, development and technological work carried out in the social and labor sphere on orders from the Ministry of Health and Social Development of Russia in 2007, in the “Competitive bidding” bulletin, attributed to the expenses of the central office.
5. Control over the implementation of this order is assigned to Deputy Minister A.Yu. Levitskaya.
Minister M. Zurabov
Categories: high-tech medical care; Department of Analysis, Forecast and Innovative Development of Healthcare; Russian Ministry of Health; order.
