Expired-the Federal law dated 27.07.2006 no. 137-FZ dated December 30, 2008 the RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to article 11 of the Act of the RSFSR "on State tax service of the RSFSR adopted by the State Duma May 22, 1996 year approved by the Federation Council June 5, 1996 year Article 1. To amend article 11 of the Act of the RSFSR "on State tax service of the RSFSR" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, p. 492) the following changes and additions: the phrase "when the need arises, but" should be deleted;
supplement article part 2 to read as follows: "on the basis of a written decision of the Chief or the Deputy Chief of the State Tax Inspectorate where the taxpayer is registered, documentary checks may not be conducted within the time limits prescribed in the first paragraph of this article, in the following cases: 1) if the taxpayer submitted the documents necessary for calculation and (or) taxes and other mandatory payments;
2) if the last check did not reveal any violations of tax legislation;
3) if increasing the size of the property or any other object of taxation of enterprises, institutions and organizations documented;
4) if there are no documents and information questioning the origin of the taxpayer or evidence of violation of tax legislation.
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N June 13, 1996 67-FZ