If the tax authority made an incorrect decision or made a mistake in his work, which immediately affected you as a taxpayer, then you should not be afraid of handling a complaint against the court or other controlling organization.

Judicial practice on tax disputes makes significant amendments to work and allows it to adjust its activities in accurately in accordance with the current requirements of the law.

Usually the need to submit a lawsuit for a tax arise in the case when the decision of the higher tax authority is completely or partially satisfied with the taxpayer. And in this situation it is extremely important to know about the terms of consideration of the claim, the main stages of this procedure and its proper documentary accompaniment.

Grounds for filing a tax service complaint

We list the most basic types of violations of the law from the IFSN:

incorrect tax calculation;
refusal to refund over tax credits;
tax audit of organizations or IP was made with violations;
refusal to grant tax deduction persons who have the right to him;
illegal accrual of fines and penalties;
refusal to provide tax breaks;
late fulfillment of legal obligations.

How to file a complaint against the actions of the tax authority?

In disagreement with actions tax Service And compiled by her acts of checking organizations, the first thing should be applied to the complaint to the superior controlling organization ().

If we are talking about cameral, exit or unscheduled verification, then on the compiled act, it is necessary to record that the document will certainly be appealed. Initially, the complaint is submitted to the authority that conducted a check. In the case when a written response to the complaint did not arrange a taxpayer, to appeal to the higher tax authority.

Challenge the actions of the tax service if the written communication with it did not bring the desired result, it is possible not only in court, but also in the prosecutor's office. A complaint about the prosecutor's office is only if there are signs of a criminal offense in the actions of the IFX or its individual employees. In other cases it is worth contacting the District Court at the location of the IFTS, which is to be sued.

What are the courts to apply for IFTS?

To district courts - in violation of the rights of an individual;
In arbitration courts - in violation of the rights of organizations and IP.

It is necessary to go to court within 3 months after receiving the decision of the higher tax authority. This is possible in the event that the tax authority response was not given on a designated period ().

Drawing up a claim

Before suing the tax service to be made statement of claim, The content of which is established by paragraph 1 of Article 199 of the Administrative Procedure Code of the Russian Federation. Shape is standard:

"Cap" document. In the upper right corner, information about the tax authority is indicated, in which the claim is filed, the Personal data of the plaintiff (FULL NAME, the address of the permanent registration), information about the defendant (the name of the tax authority, its legal address), personal data of the representative (if it is submitted), the price of a claim, information about the value of the state duty;
The main part with a detailed description of the circumstances of the case and references to regulationswhich were violated by the tax service;
Final part. It lists all claims, their legitimate justification is given;
List of applications to the suit. The list of the applicant's personal signature (or his representative) and the date of filing the claim.

In accordance with the law in the main part of the claim, the IFX should be the following information:

the name of the tax authority whose solutions are disputed;
full information about the contested act, solutions (name, number, date of adoption) or perfect action;
transmission of rights and legitimate interests that were violated;
note by specific articles regulatory acts that confirm the violation of the applicant's rights from the tax service;
requirements to recognize the decision of the tax authority or the action of an official illegal.

What documents to add a lawsuit?

A complete list of documents that need to be completed in the district or arbitration court is presented in Article 126 of the APC RF. They can be submitted to the court and in paper and in in electronic format. It will take advantage to send copies of the claim to other participants in the lawsuit.

What are these documents?

Receipt of payment of the state duty for filing a claim;
Any documents that confirm the legality of the claimant's claims;
Copy of Certificate O. state registration legal entity or IP;
Power of attorney certified by the notary (when applying through a representative);
Copies of previous court decisions;
Documents confirming attempts pre-trial settlement conflict (complaint to the tax inspection);
Extract from the USRP or for legal entities and entrepreneurs.

Answering the question, is it possible to file a lawsuit on the IFTS, it is worth taken into account whether attempts were initially to resolve the situation in the IFSN itself. Often, the conflict can already be resolved by complaint with the local tax service department or its regional office. Trials related to tax legislation disorders can go for several months. While the answer to the complaint of taxpayers in the IFTS is obliged to provide just for 30 days.

Publications, 09:59 01/21/2016

FTS lost to Ponomarev court for 4.5 billion rubles

Moscow, Jan 21 - Rapsey.The Krasninsky District Court of the Smolensk Region fully satisfied the administrative lawsuit of a citizen of Konstantin Ponomarev, recognizing the decision of the Inspectorate of the Federal Tax Service (IFTS) No. 10 in Moscow of April 24 last year to attract the plaintiff to liability for committing tax offense, it is said in the motivation part of the court decision.

The court recognized the illegal attempt to PNS and IKEA's company to force Ponomareva to pay NDFL in the amount of 4.5 billion rubles from the returned interest loan.

By decision of the Smolensk Court, a state duty in the amount of 300 rubles was recovered from the defendant. There are no comments from representatives of the parties to RAPSI.

The operative part of the decision was announced on December 29, 2015. According to RAPSI, the text of the motivation part was transferred to the parties on the eve (there is at the disposal of the editorial board).

Interviewed experts by tax right Consisted this case significant for the country's judicial practice.

Illegal check

Since December 2013, over a year and a half, the metropolitan IFSS of the Russian Federation No. 10 conducted a field inspection against Ponomarev. The verification concerned the period from January 1, 2010 to December 31, 2012. On April 24, 2015, the tax authorities were made to detaching more than 4.5 billion rubles.

Ponomarev appealed him as an appeal order, and then, in connection with the non-decisions on his complaint, appealed to the court at the place of residence and permanent registration as a taxpayer (in the Smolensk region it was registered since last year).

By the way, the claimant still received the decision on its complaint from the UFNS in the city of Moscow in January 2016, after the announcement of the decision of the Smolensk Court. Higher tax authority made a decision to leave the Ponomarev appeal without consideration, motivating it not tax legislation, and the Constitution of the Russian Federation. It is curious that the decision of the UFNS on the appeal is dated December 21 last year, but in the court decree, it is indicated that on December 29, 2015 representatives of the FTS in court denied the fact of making a decision on it.

According to Ponomareva, the tax audit was carried out not authorized by the tax authority. The fact is that at the time of the decision of December 26, 2013, the plaintiff was officially registered in the city of Khimki of the Moscow Region, while the JFNS jurisdiction No. 10 applies only to Moscow.

In the lawsuage of Ponomarev, pointed out that she had previously really lived in the territory, which was under the jurisdiction of IFTS No. 10 (in Wollenkovsky Lane), but on December 25, 2013 reported on the specified inspection on the official change of residence. According to paragraph 4 of Article 84 Tax Code The Russian Federation, upon receipt of information on the fact of the registration of a citizen at another address in another subject of the federation, the tax authority was obliged to decline the plaintiff from accounting within five days.

In this case, Ponomarev should have been registered in the Federal Tax Service of the Russian Federation No. 13 in the Moscow region, and from the date of registration at the new place of residence. Only this inspection was entitled to carry out any inspections against him, counted the plaintiff.

The position of the defendants from the tax service was reduced to the fact that the information in the Unified State Register of Taxpayers (EMRN), which leads the FNS itself is the only significant source for identifying the place of residence of the taxpayer. At the same time, all territorial inspections of the Federal Tax Service of Russia are part of tax systemTherefore, they can check any taxpayer in Russia.

However B. court session The respondents themselves submitted extracts from EGRN, of which it clearly follows that Pontomarev's Khimki city of Khimki Ponomarev was put before the start of the inspection of IFTS No. 10 in Moscow.

Earlier, the UFNS in the city of Moscow also received the presentation of the Moscow Prosecutor in connection with the illegal verification of Ponomarev to the unauthorized body, which was reliably known about the absence of Ponomarev as a taxpayer in the city of Moscow, but this violation did not eliminate.

As a result, for the tax authority, this was done by repealing the decision of the IFTS No. 10 as an illegal and rendered by an unauthorized body. The court indicated that the date of registration of the face at the new place of residence is the date contained in the passport and visa service stamp in the passport of a citizen. It is this date that is the date of registration of a citizen on accounting in a new tax authority. Consequently, the date of making changes to the tax authority in EMRN does not affect the date of registration of a citizen.

Loan is not income

Ponomarev did not agree with the detachment of the tax due to the lack of a tax object claims NDFL When receiving and returning a loan.

The main claim of verifier was the fact that, in their opinion, Ponomarev did not pay almost 4.5 billion a few years ago. rubles NDFL With the amount of 25 billion rubles, which the tax authorities considered it.

It is noteworthy that the Check of Ponomarev itself, according to Rapesey, was launched by an inspection on the application of the company IKEA, which considered that the citizen was underpaid to the NDFL budget. Probably, therefore, representatives of IKEA were interviewed during the inspection, but not Ponomarev himself. Earlier, according to their same statements, three criminal cases were initiated on non-payment of taxes and arrests were imposed on the Citizen's money. However, the investigating authorities and the prosecutor's office have dealt with, conducting their own expertise that the received and returned ponomarem loan cannot be recognized by its income. The point in criminal cases put the Prosecutor General's Office of the Russian Federation, recognizing the legitimate termination of the absence of a crime event.

The amount of 25 billion rubles. Received Ponomarev in November 2010 under the storage agreement with SAE LLC. However, it was mistaken to storing the storage agreement, because under Article 886 Civil Code RF, storage facility can only be a thing, and non-cash cash on bank accounts Such are not. In additional agreements to the contract, this inaccuracy was corrected, indicating that the funds are a loan in which interest pays.

What is interesting, representatives of the Company, submitting an application for the assignment of Ponomarev 25 billion rubles. and pointing that this amount Not reflected in the accounting of LLC SAE, forgot that by the decision of the Arbitration Court of the city of Moscow of February 28, 2013 in case No.A40-40215 / 12, IKEA reimbursed VAT from this amount due to its proper payment to the budget of SAE LLC. Moreover, all transactions were tested in the framework of the exit tax audit SAE LLC.

The defendants did not agree with the judicial acts or the results exit Check, and indicated that the conclusion of the storage contract was a pretended transaction that covered the transaction to transfer to Ponomarev's personal disposal moneyto be taxed. The inspection refused to recognize the return of the loan, ignoring payment orders for refund. Representatives of the FTS claimed that it is impossible to establish from payment orders that it was received that received 25 billion rubles., Since payments were non-cash and identified money was impossible. The inspection believed that the resulting loan was an income of an individual according to paragraph 1 of Article 210 of the Tax Code of the Russian Federation, since he had the right to order money.

I did not convince representatives of the FTS and the Supreme Court (Sun) of the Russian Federation, which in paragraph 1 of the review of the practice of consideration by the courts of cases related to the application of Chapter 23 of the Tax Code of the Russian Federation (approved by the Presidium of the Armed Forces of the Russian Federation on October 21, 2015) indicated that the money received by citizen did not They are recognized by its taxable income, since they do not form economic benefits. "

The court, having considered the arguments of the parties, also did not establish the presence of an object taxation NDFL At Ponomarev, in connection with which the decision of the tax authorities is recognized as illegal not only on formal grounds, but also essentially. "The amount received by the claimant under the storage agreement dated November 22, 2010 cannot be recognized by its income, because it has a borrowed (return) character," the court decision says.

In addition, given the actual evasion of the Federal Tax Service of Russia in Moscow from the decision on the decision on the Ponomarev's appeal, on January 20, 2016, the court issued an additional decision, which the tax authorities are obliged to cancel their illegal decree.

"It is better to lose in court than to ignore the opinion of the bosses"

"Considering that during judicial trial The fact of Ponomarev's setting was established in the Moscow region before the start of the tax audit, the position of the plaintiff regarding the absence of IFTS No. 10 in Moscow competences to pursue this inspection, it seems reasonable, since Article 82 of the Tax Code of the Russian Federation implies tax control as tax inspections The officials of the tax authorities within their competence, and Article 83 of the Code includes that, in order to carry out tax control, individuals are subject to registration at the place of residence, as well as at the location of the location belonging to it real Estate and vehicle"- comments on the situation in the lawyer of the Yakovlev and Partners of Elena Myakisheva.

She reminds that under Article 209 of the Tax Code of the Russian Federation, the income of the NDFL is the income of the taxpayer. Therefore, an expert continues, the emergence of the taxation object is possible in relation to not any "transaction transaction physical lick At the personal disposal of cash, "but only in relation to the transaction, according to the results of which he had income.

"If the individual received funds, and then returned them - even if the cash storage contract is recognized by a preliminary deal - income does not arise. Moreover, the parties in additional agreements specified its nature as a loan agreement. Obtaining and returning a loan NDFL is not subject, "Meakshev believes.

She also adds that NDFL can only be addressed. material Benefitobtained from savings percentage for using the taxpayer borrowed funds - according to subparagraph 1 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation. "Taking into account this, the position of the taxpayer looks more informed than the position of the tax authority," the lawyer will summarize.

According to the managing partner legal company « Securities Consulting »Dmitry Volosova, Territorial tax inspections In their work, it is very often guided by various orders, clarification, regulations and letters of the "Central Apparatus", rather than in force. federal laws. "Such vicious practice is fairly stable, and leads to the fact that it is better to lose the case in court, than to ignore the opinion of the higher management," the lawyer continues.

"One of the favorite tools of tax authorities is an extrajudicial qualification of transactions. Affected business, qualifications in profitable direction for the budget. The low procedural level of tax audits is attracted. So, inspecting much easier to interview the crowd of individuals, it is not clear as related to the subject of verification and little knowing the essentially of this subject, and subsequently refer to their testimony together than to interact specifically with the subject's verifiable and check the information on which it insists "- Things hair.

In turn, the head of the Greashenkov and Partners Legal Bureau Alexander Grehevkov regards the history of this opposition of a citizen and the tax service "As a rather typical situation, when the tax authorities arbitrarily interpret the legal nature of taxpayers' transactions." At the same time, in the opinion of the expert, the decision on this case is definitely significant for the current judicial practice.

According to Grehenshenkova, the interpretation and arguments of tax authorities in this case "are not based on a common sense and a legal understanding of the essence of the legal relations of the Parties, but solely at the desire to recover the maximum amount of payment, and at the same time it does not matter how much such desire is reasonable and confirmed documentary."

Publication Date: 05/28/2012 10:16 (Archive)

Arbitration Court of Moscow

1. The original certificate of the Arbitration Court of Moscow, indicating the number and date of the payment order (certified by the head of the court);
2. A copy (original, in the absence of the original of the reference of the Arbitration Court of Moscow) Definitions (decisions) of the Arbitration Court of Moscow;
3. Payment order With a genuine bank marker and indicating the date of writing off cash (if the state duty is subject to return in full)
4. A copy of the payment order (if the state duty is refundable in part)
Return of state duty:
Chertanovsky District Court of Moscow

List of necessary documents:

1. The original of the definition of the Chertanovsky District Court of Moscow, indicating the circumstances, which are the basis for the full (partial) return of the state duty, indicating the number and date of the payment order (certified by the shift seal of the court);
2. Payment order with genuine bank marker and indicating the date of write-off cash (in case the state duty is subject to return in full)
3. A copy of the payment order (in case the state duty is subject to return partially)

In case the state duty paid an erroneous

To return an erroneous paid state duty, you need to provide:
1. The original of the reference of the Arbitration Court of Moscow, due to the refusal of the specified person from performing a legally significant action, indicating the number and date of the payment order (certified by the head of the court);
2. Payment order with genuine bank marker and indicating the date of writing off cash (original)

Return of state duty for individuals

Additionally, when applying for a return of state duty to individuals should be indicated:
1. Passport details
2. Inn
3. Details for the return of state duty (name, INN / CAT, bik, k / s, p / s-20 digits).
4. Address
5. Contact phone
6. In the case of payment and (or) obtaining state duty, a representative or other person needs to provide power of attorney or other documents confirming the right to pay and (or) receive. The power of attorney on behalf of the IP should be signed by the IP and is certified by printing, in the absence of printing, it is necessary to provide notarized power of attorney. A power of attorney on behalf of an individual must be notarized.
7. Documents required for the return of state duty

Return of state duty for legal entities

When applying for a return of state duty legal entities You must specify:
1. INN / CPP organization
2. Full name of the organization
3. Details for the return of state duty (indicating the name of the bank, the Bank of the Bank, the full and accurate name of the recipient)
4. Contact phone / fax
5. Address
6. In the case of payment and (or) obtaining state duty, the representative of the organization needs to provide power of attorney or other documents confirming the powers of the representative for payment and (or) obtaining state duty. In accordance with Art. 61, 62 "Arbitration Procedure Code of the Russian Federation" dated 24.07.2002 N 95-ФЗ in the power of attorney issued by the submitted person, or in other document, the right of the representative for the signing of the claim and the response to the statement of claim, the claim to ensure the transmission of the case should be specially agreed In the arbitration court, full or partial refusal of claims and recognition of the claim, changing the basis or object of claim, the conclusion of the settlement agreement and the agreement on actual circumstances, the transfer of its powers to another person (transmission), as well as the right to sign a statement on the revision of judicial acts According to new or newly discovered circumstances, appeal against the judicial act of the arbitration court, receiving awarded cash or other property. A power of attorney on behalf of the organization should be signed by its head or other authorized by the constituent documents by the constituent documents and fastened to the seal of the organization.
7. Documents required for the return of state duty

Since May 2015 arbitrage practice Not towards the taxpayer changed. The court falls on the side of the FTS when detaching VAT and the income tax on the taxpayer for working with the firms "one-day" and "dealers.

Until 2015, you clearly occupied the position of taxpayers with the wording "The taxpayer is not risks for his counterparty." Over the past 3 years, the FTS, the Ministry of Finance and the Central Bank of the Russian Federation have issued a number of letters: the manifestation of "due diligence when choosing a counterparty", the criteria of dealers' companies and, as well as signs not real. Thus, the state shifted tax risks on the taxpayers themselves, killing 2 hares at the same time:

automatic market cleaning from intermediary companies carrying out the "Buy-sell" or "solved" function;
simplified tax procedure for taxes through the judicial system on the fact of not manifestation of due diligence.

Letter of the Federal Tax Service of Russia from 10/31/2013 N SA-4-9 / 19592 and the Resolution No. 53 of 12.10.2006 - "Unreasonable Tax Benefit", a letter of the Federal Tax Service of Russia of July 24, 2015 N DF-4-2 / [Email Protected] "Unreasonable Tax Benefit", a letter of FTS 2-4-3 / [Email Protected] 08.04.11, the letter of the Ministry of Finance No. 03-02-08 / 25 dated 16.04.10, a letter of FTS No. OBS-4-2 / \u200b\u200b17710 of 10/17/12, a letter of FTS No. 3-7-07 / 84 of 11.02.10. , Letter of FNS №03-02-07 / 1/65228 dated December 17, 15 proper care in the choice of counterparty "), Central Bank of the Russian Federation in a letter dated December 31, 2014 N 236-T" On how to increase attention credit organizations To individual customer operations, it introduces the following signs of transit companies ", indication of the Bank of Russia of 04/15/2013 N 2993-U

Arguments FTS.

After analyzing 30 court cases 2015 and 2016, of which 99% were lost with taxpayers, the following arguments of the FTS can be distinguished:

Absence required conditions The contract of the counterparty to achieve the results of the appropriate economic activity due to the absence of management or technical personnel, fixed assets, production assets, warehouse, Vehicle;
Building financial and business activities based on the conclusion of contracts with counterparty-dealers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business goal)
Contract "Frame", which have no economic meaning
Lack of guidelines for counterparty
Insufficiency of the financial indicators of the counterparty
Lack of assessment techniques financial risks Counterparties

Order a report on checking your counterparty on the site riskovik.com or writing a letter to

1. GENERAL PROVISIONS
1.1. Personal data processing policy (hereinafter - policies) developed in
accordance with the Federal Law No. 27.07.2006. №152-FZ "On Personal Data" (hereinafter - FZ-152).
1.2. This policy determines the procedure for processing personal data and measures to ensure the security of personal data in the Tax Lawyers Lawyers LLC (hereinafter referred to as the operator) to protect the rights and freedoms of man and citizen in the processing of its personal data, including the protection of the rights to privacy Life, personal and family mystery.
1.3. Policy uses the following basic concepts:
- automated processing of personal data - processing personal data using computing equipment;
- blocking personal data - temporary termination of personal data processing (except when handling is necessary to clarify personal data);
- information system of personal data - a set of personal data contained in databases and ensuring their processing information technologies and technical means;
- depleting personal data - actions, as a result of which it is impossible to determine without using for more information belonging personal data to a specific subject of personal data;
- Processing personal data - any action (operation) or a set of actions (operations) committed using automation tools or without using personal data, including collection, recording, systematization, accumulation, storage, refinement (update, change), extract , use, transmission (distribution, provision, access), deletion, blocking, deletion, destruction of personal data;
- the operator is the state body, the municipal body, legal or individual, independently or together with other persons organizing and (or) processing personal data, as well as determining personal data processing goals, the composition of personal data to be processed, actions (operations), performed with personal data;
- Personal data - any information relating to directly or indirectly defined or determined to the physical person (subject of personal data);
- provision of personal data - actions aimed at disclosing personal data to a certain person or a certain circle of persons;
- Dissemination of personal data - actions aimed at disclosing personal data by an indefinite range of persons (transfer of personal data) or familiarizing with personal data of an unlimited range of persons, including the publication of personal data in the media, placement in information and telecommunication networks or the provision of access to personal data in any other way;
- cross-border transfer of personal data - transfer of personal data into the territory of a foreign state by the authority of the authority of a foreign state, a foreign physical or foreign legal entity.
- the destruction of personal data - actions, as a result of which it is impossible to restore the content of personal data in the information system of personal data and (or) the result of which material carriers of personal data are destroyed;
1.4. The company is obliged to publish or otherwise ensure unlimited access to this personal data processing policy in accordance with Part 2 of Art. 18.1. FZ152.
2. Principles and conditions for processing personal data
2.1. Personal data processing principles
2.1.1. The processing of personal data from the operator is carried out on the basis of the following principles:
- legality and fair foundation;
- restrictions on the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
- preventing personal data processing incompatible with personal data collection purposes;
- preventing the association of databases containing personal data, the processing of which is carried out for purposes that are incompatible;
- processing only those personal data that meet the objectives of their processing;
- compliance of the content and volume of processed personal data the stated processing goals;
- the inadmissibility of processing personal data, redundant to the declared goals of their processing;
- ensuring accuracy, sufficiency and relevance of personal data with respect to the purpose of processing personal data;
- destruction or deleting personal data to achieve the objectives of their processing or in case of loss of need to achieve these goals, if the operator cannot be eliminated by the operator of violations of personal data, unless otherwise provided by federal law.
2.2. Personal data processing conditions
2.2.1. The operator makes the processing of personal data if you have at least one of the following conditions:
- processing of personal data is carried out with the consent of the subject of personal data on the processing of its personal data;
- processing of personal data is necessary for the implementation of justice, executing a judicial act, the act of another body or an official to be executed in accordance with the legislation of the Russian Federation on executive work;
- processing of personal data is necessary for the execution of the contract, whose party either by the beneficiary or the guarantor of which is the subject of personal data, as well as for the conclusion of an agreement on the initiative of the subject of personal data or a contract for which the personality entity will be a beneficiary or guarantor;
- processing of personal data is necessary for the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
- the processing of personal data is carried out, the access of an unlimited range of persons to which is provided to the subject of personal data or at its request (hereinafter - publicly available personal data);
- the processing of personal data to be published or compulsory disclosure in accordance with federal law is carried out.
2.3. Privacy Policy
2.3.1. The operator and other persons who have gained access to personal data are obliged not to disclose to third parties and do not disseminate personal data without the consent of the personal data entity, unless otherwise provided by federal law.
2.4. Public sources of personal data
2.4.1. In order to information support The operator can create publicly available sources of personal data of personal data entities, including reference books and address books. In publicly available sources of personal data with the written consent of the subject of personal data, its surname, name, patronymic, date and place of birth, position, contact phone numbers, email address and other personal data reported by the subject of personal data can be included.
2.4.2. Information about the subject of personal data should be excluded at any time from publicly available sources of personal data at the request of the subject of personal data, the authorized body to protect the rights of personal data entities or by the court decision.
2.5. Special categories of personal data
2.5.1. Processing by the operator of special categories of personal data concerning racial, nationality, political views, religious or philosophical beliefs, health, intimate life, is allowed in cases where:
- the subject of personal data agreed in writing to the processing of its personal data;
- Personal data was made by the publicly available subject of personal data;
- personal data processing is carried out in accordance with the legislation on state social assistance, labor legislation, the legislation of the Russian Federation on pensions on state pension provision, labor pensions;
- processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data or the life, health or other vital interests of others and the receipt of the consent of the subject of personal data is impossible;
- processing of personal data is carried out in medical and preventive purposes, in order to establish a medical diagnosis, the provision of medical and medical services, provided that the processing of personal data is carried out by a person who professionally engaged in medical activities and is obliged in accordance with the legislation of the Russian Federation to maintain a medical secret;
- personal data processing is necessary to establish or implement the rights of the subject of personal data or third parties, as well as in connection with the implementation of justice;
- processing of personal data is carried out in accordance with the legislation on mandatory species Insurance, with insurance legislation.
2.5.2. The processing of special categories of personal data carried out in cases provided for in paragraph 4 of Article 10 of the FZ-152 should be immediately discontinued if the reasons were eliminated, as a result of which their processing was carried out, unless otherwise established by federal law.
2.5.3. Processing of personal data on criminal record can be carried out exclusively in cases and in the manner that are determined in accordance with federal laws.
2.6. Biometric personal data
2.6.1. Information that characterize the physiological and biological features of a person on the basis of which its identity can be established - biometric personal data - can be processed by the operator only in the presence of the consent of the subject of personal data in writing.
2.7. Order processing personal data to another person
2.7.1. The operator has the right to entrust the processing of personal data to another person with the consent of the personal data entity, unless otherwise provided by federal law, on the basis of the contract concluded with this person. A person carrying out personal data on the instructions of the operator is obliged to comply with the principles and rules for processing personal data provided for by FZ-152 and this policy.
2.8. Processing of personal data of citizens of the Russian Federation
2.8.1. In accordance with Article 2 of the Federal Law of July 21, 2014, N 242-FZ "On Amendments to Selected legislative acts Of the Russian Federation in terms of refining the procedure for processing personal data in information and telecommunication networks "when collecting personal data, including through the Internet information and telecommunications network, the operator is obliged to provide entry, systematization, accumulation, storage, refinement (update, change), Extracting personal data of citizens of the Russian Federation using databases located in the Russian Federation, except in cases:
- processing of personal data is necessary to achieve the goals provided for by the International Treaty of the Russian Federation or the Law, for the implementation and implementation of the laws by the legislation of the Russian Federation on the operator of functions, powers and responsibilities;
- processing of personal data is necessary for the implementation of justice, execution of the judicial act, the act of another body or an official to be executed in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter - the execution of the judicial act);
- processing of personal data is necessary for the execution of the powers of the federal executive bodies, state bodies extrabudgetary funds, executive bodies of state authorities of the constituent entities of the Russian Federation, local governments and functions of organizations involved in the provision of state and municipal services, provided for by the Federal Law of July 27, 2010 N 210-FZ "On the organization of the provision of state and municipal services", including the registration of the subject personal data on a single portal of state and municipal services and (or) regional portals of state and municipal services;
- processing personal data is necessary for implementation professional activity Journalist and (or) legitimate activities of the media or scientific, literary or other creative activities, provided that the rights and legitimate interests of the subject of personal data are not violated.
2.9. Transboundary transfer of personal data
2.9.1. The operator is obliged to make sure that a foreign state, to the territory of which it is assumed to transmit personal data, adequate protection of the rights of personal data entities is ensured before the implementation of such a transfer.
2.9.2. Transboundary transmission of personal data on the territory foreign statesnot ensuring adequate protection of personal data entities, can be carried out in cases:
- availability of consent in the written form of the subject of personal data on the transboundary transmission of its personal data;
- execution of the contract, the party of which is the subject of personal data.
3. Rights of the subject of personal data
3.1. The consent of the subject of personal data for the processing of his personal
3.1.1. The subject of personal data decides on the provision of its personal data and agrees to process them freely, by its will and in its interest. Consent to the processing of personal data may be given by the subject of personal data or its representative in any allowing to confirm the fact of its preparation, unless otherwise established by federal law.
3.2. Rights of the subject of personal data
3.2.1. The personal data entity has the right to receive information from the operator regarding the processing of its personal data, if such a law is not limited in accordance with federal laws. The subject of personal data is entitled to demand from the operator to clarify its personal data, their blocking or destruction if personal data are incomplete, outdated, inaccurate, illegally obtained or are not necessary for the declared target of processing, as well as to adopt their rights to protect their rights .
3.2.2. Processing personal data in order to promote goods, works, services in the market by carrying out direct contacts with the subject of personal data (potential consumer) through the means of communication, as well as for political agitation purposes only under the condition of the prior consent of the subject of personal data.
3.2.3. The operator must immediately terminate at the request of the subject of personal data processing its personal data in the above objectives.
3.2.4. The adoption on the basis of exclusively automated processing of personal data solutions that generate legal implications regarding the subject of personal data or otherwise affecting its rights and legitimate interests, except in cases provided for by federal laws, or in the presence of consent in writing the subject of personal data.
3.2.5. If the personal data entity considers that the operator processs its personal data with violation of the requirements of FZ-152 or otherwise violates his rights and freedoms, the subject of personal data is entitled to appeal against the actions or inaction of the operator in Authorized body to protect the rights of personal data entities or in court.
3.2.6. The subject of personal data is entitled to protect their rights and legitimate interests, including for damages and (or) compensation for moral damage.
4. Ensuring the security of personal data
4.1. The safety of personal data processed by the operator is ensured by the implementation of legal, organizational and technical measures necessary to ensure the requirements of federal legislation in the field of personal data protection.
4.2. To prevent unauthorized access to personal data, the following organizational and technical measures are applied:
- the appointment of officials responsible for organizing processing and protecting personal data;
- limitation of the composition of persons admitted to the processing of personal data;
- familiarization of subjects with the requirements of federal legislation and regulatory documents Processing operator and protect personal data;
- organization of accounting, storage and treatment of media containing information with personal data;
- determination of threats to the safety of personal data when processing them, formation based on their threat models;
- development based on the threat model of the personal data protection system;
- the use of information protection tools that have passed the procedure for assessing compliance with the requirements of the legislation of the Russian Federation in the field of information security, in the case when the use of such funds is necessary to neutralize current threats;
- verification of readiness and efficiency of using information security;
- delimitation of user access to information resources and software and hardware processing information;
- Registration and accounting of user actions information systems personal data;
- the use of antivirus and means of restoring the personal data protection system;
- Application in the necessary cases of the means of firewall, intrusion detection, the analysis of security and cryptographic information protection;
- organization of the throughput to the territory of the operator, the protection of premises with technical means of processing personal data.
5. Final provisions
5.1. Other rights and obligations of the operator in connection with the processing of personal data are determined by the legislation of the Russian Federation in the field of personal data.
5.2. Operator's employees, guilty of violation of the norms regulating the processing and protection of personal data, carry material, disciplinary, administrative, civil or criminal liability in the manner prescribed by federal laws.