Federal Tax Service


The tax notice must indicate the amount of tax payable, the calculation tax base, and the period of tax payment. Form of the tax notice set FTS Russia from 31.10.2005, SAE-3-21/551 @ "On approval of forms of tax notices. The tax notice may be given to an individual (His / her legal or authorized representative) personally against receipt or otherwise, the fact and date of its receipt. If the above methods can not deliver the tax notice, this notification sent by registered mail. The tax notice is received within six days after sending a registered letter. In accordance with paragraph 4 of Art. 1957 Tax Code, in cases where the tax base is tax authority, the obligation to pay tax does not arise before the date of receipt of tax notice. Paragraph 6 of art.

1958 Tax Code established that the taxpayer must pay the tax within one month from the date of receipt tax notice, unless a longer period of time for payment of the tax is not specified in the tax notice. And here arises the first violation of the Federal Tax Service of Russia: in the form of tax notification, approved the above Order number SAE-3-21/551 @ no "root" in which the taxpayer must sign. In the original order of the RF Ministry on 14.10.1999, AP-3-08/326 "On approval of forms of tax notices, and from 15.03.2004, BG-3-04/198 @ "On the forms of tax notices" such a possibility was the taxpayer. Now about "another method of awarding tax notice.

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