Is it necessary to be guided by Law No. 44-FL when involving experts in order to carry out tax control?
By virtue of the provisions established by paragraph Article 131 of the Tax Code of the Russian Federation, translators, specialists and experts receive remuneration for work performed by them on behalf of the tax authority, if this work is not included in the scope of their official duties. The payment procedure and the amounts to be paid are established by the resolution The Government of the Russian Federation dated 03/16/1999 No. 298 and are funded from the federal budget. Accordingly, according to representatives of the Ministry of Finance of the Russian Federation, the work performed by experts in order to protect the interests of society and the state, as well as the protection of the individual, human and civil rights and freedoms cannot be qualified as procurement, therefore, the provisions of Law No. 44-FL do not apply to relations involving experts in the framework of tax control.
Recall that Law No. 44-FL covers any paid contracts under which persons referred to in the context of the norms of this federal law as customers receive representation in non-monetary form and pay for it (except for contracts concluded within the framework of the relations listed in Part 2 of Article 1 of Law No. 44-FL). Accordingly, relations based on subordination, including labor relations (Articles 5, 15 of the Labor Code of the Russian Federation) and tax relations, including relations on payment of state duty (Articles 1, 2, Chapter 25.3 of the Tax Code of the Russian Federation), do not fall under the Law No. 44-FZ.
Document: Letter of the Ministry of Finance of the Russian Federation dated April 26, 2024 N 24-06-06/39637.
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