ФНС утвердит форму договора поручительства

ФНС утвердит форму договора поручительства

договор, поручительства, налоговая

ФНС утвердит форму договора поручительства

ФНС готовит ведомственный приказ, которым будет утверждена форма договора поручительства. Уведомление об этом опубликовано на Едином портале для размещения проектов НПА.

В ведомстве поясняют, что разработка документа связана с внесением Федеральным законом от 30.11.2016 № 401-ФЗ изменений в НК РФ.

Указанный закон внес поправки в статью 74 НК РФ, согласно которым налоговое поручительство оформляется договором между налоговым органом и поручителем по форме, утверждаемой ФНС РФ.

Напомним, по нормам статьи 74 НК РФ поручитель обязывается перед налоговыми органами исполнить в полном объеме обязанность налогоплательщика по уплате налогов, если последний не уплатит в установленный срок причитающиеся суммы налога и соответствующих пеней.

Ранее нормы указанной статьи не содержали слова об обязательном утверждении ФНС формы документа и договор поручительства оформлялся по рекомендуемой форме.

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