Criteria of risk of tax audit of the Russian Federation. Criteria for selecting companies for tax audits. Processing of personal data

The selection of candidates for an on-site audit is based on a comprehensive analysis of the information available to the tax inspectorate. At the same time, the inspectorate can obtain information from internal sources (for example, from the reporting of the organization) and from external sources (for example, from the media, from citizens, the police). The purpose of the analysis is to identify "risk zones" of committing a tax offense; if such zones are found, then the company becomes a candidate for verification. Previously, the planning of field audits was a purely internal confidential procedure of the tax inspectorate, but in 2007 the Concept for planning field tax audits was developed and published (Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected](hereinafter - the Concept)). The concept defines the algorithm for selecting candidates for inspection and was developed with the aim of building a unified and understandable system for planning field inspections for the company and the tax authority.
According to the Concept, the selection of taxpayers for an on-site audit is carried out according to the criteria of the risk of committing a tax offense. Criteria are a kind of signals for the tax inspector, the presence of which means that the company has come under the attention of the tax authority and will most likely be included in the plan of on-site inspections. However, compliance with one or more of the criteria does not mean that the company has committed a tax offense, since conclusions can only be drawn on the basis of an analysis of primary documents.
In order not to fall into the zone of “special” attention of the tax authorities, independently assess your risks according to the criteria given in the Concept. The Federal Tax Service has developed twelve criteria for selecting taxpayers for field tax audits (clause 4 of the Concept).

First criterion: the company's tax burden is below the industry average (type of economic activity).
A low tax burden for inspectors may mean that the company, for some reason, pays less taxes than is customary to pay in its industry. And since these reasons may not be entirely legitimate, the tax inspectorate is forced to appoint an on-site tax audit. To assess your risk according to this criterion, determine the tax burden for the past year and compare it with the industry average for the same period. The indicator for the company should not be lower than the industry average.

Second criterion: reflection in accounting or tax reporting of losses over two or more tax periods (years).
According to the tax authorities, the reporting of a loss over several years without a clear trend towards its reduction or repayment is a sign of a distortion in performance indicators. However, the presence of a loss does not always indicate any violations on the part of the taxpayer. An organization (entrepreneur) can operate at a loss for several years in a row if it has objective reasons for this, for example, opening a business or developing production. At the same time, there should be signs in the reporting that indicate these reasons - the presence of a loss with a simultaneous increase in capital investments or expenses of future periods.

Third criterion: the share of VAT deductions from the amount of accrued tax is equal to or exceeds 89% for 12 months.
Only VAT payers are evaluated according to this criterion. Inflated VAT deductions may mean that a company is avoiding paying VAT. To assess your risk against this criterion, determine the share of VAT deductions for each tax period (quarter) using the tax amounts reflected in the VAT return. For four consecutive quarters, it should not be equal to or exceed 89%.

The fourth criterion: the outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).
For inspectors, such an advance will mean that the taxpayer overestimates the costs and thereby evades taxes. In addition, the tax authorities may become suspicious if the growth rates of tax and accounting expenses do not match.

Fifth criterion: the average monthly salary per employee in the company is below the average level for the type of economic activity in the constituent entity of the Russian Federation.
For inspectors, low wages may mean that the organization (entrepreneur) hides true earnings and thereby saves on personal income tax and other payroll taxes.
Since 2012, not only companies with low wages, but also organizations (entrepreneurs) about which the tax inspectorate has learned that they pay wages “in envelopes” or do not formalize (register with violations) labor relations may find themselves in the “risk zone” . In this case, the source of information may be complaints and statements of citizens, organizations, entrepreneurs, the police and other entities (Order of the Federal Tax Service of Russia dated May 10, 2012 No. MMV-7-2 / [email protected]).

Sixth criterion: repeated approach to the limit value of performance indicators, giving the right to apply special tax regimes.
At the same time, an approximation of less than 5% for two or more years is taken into account.
This criterion evaluates companies that apply the simplified taxation system (hereinafter referred to as the STS), pay the single agricultural tax (hereinafter referred to as the UAT) and the single tax on imputed income (hereinafter referred to as UTII).
Limit values ​​of indicators are given in the Tax Code of the Russian Federation. Repeated approximations to these values, according to the inspectors, indicate that the company artificially creates conditions for the application of special taxation regimes, which are distinguished by a lower tax burden and a simplified reporting system.

Seventh criterion: the entrepreneur's expenses reflected in the personal income tax return amount to more than 83% of his income.
This criterion is relevant only for entrepreneurs.
Excessive expenses of an entrepreneur may indicate that he is avoiding paying personal income tax.

Eighth criterion: cooperation with resellers and intermediaries (building a chain of counterparties) without reasonable economic reasons (business purpose).
According to this criterion, the tax authorities, first of all, pay attention to obtaining unjustified tax benefits.
If, in the opinion of the inspectors, the company cooperates with the counterparty only for the purpose of obtaining unreasonable tax benefits, then most likely it will be among the candidates for verification. Circumstances indicating a “fictitious” transaction may be, for example, the purchase of goods from the manufacturer through a chain of counterparties (which are most likely “one-day” firms), or the purchase of goods through intermediaries located in different regions of the country, while the company and the main supplier located in the same city (at the same time, all delivery documents are signed on the same day).

Ninth criterion: the company does not give explanations to the tax inspectorate about errors in reporting or inconsistencies in documents identified during a desk audit. The tax inspectorate became aware of the facts of destruction or damage to documents.
If during the desk audit errors were found in the declarations (calculations) and other contradictions in the documents, the tax inspector sends a written notice to the company with a request to provide explanations about the circumstances of such violations or to make appropriate corrections to the statements. If an organization (entrepreneur), without objective reasons, did not respond to the request of the tax inspectorate, then most likely it is threatened with an on-site tax audit.
In addition, starting in 2012, a company may become a candidate for verification under this criterion if the inspectors find that it does not ensure the safety of accounting and tax records. In particular, an on-site inspection may be appointed for those who, due to force majeure (fire, flood, etc.), have lost documents confirming the receipt of income, expenses, payment (withholding) of taxes and do not attempt to restore them.

Tenth criterion: the company has changed its location two or more times since registration and moved from one inspection to another (“migration” between tax authorities).
The reasons for the transfer of the taxpayer from one inspection to another are subjected to a thorough analysis by the tax inspectorate. Since changing the place of registration two or more times since registration may indicate that the company is trying to avoid an on-site audit or is evading taxes. This situation is aggravated if the transition to another inspectorate occurred during the on-site inspection. The tax inspectorate can obtain information about the movements of the taxpayer with the help of the federal resources of the Unified State Register of Real Estate and the Unified State Register of Legal Entities.

Eleventh criterion: deviation of the level of profitability in the direction of decrease by more than 10% from the industry average profitability indicator.
To assess the risk for this criterion, determine the return on sales and return on assets for the past year and compare them with the average level of profitability by type of economic activity for the same period. The indicators for the company should not deviate downward by more than 10% from the industry average profitability indicators. When calculating, use the data of the Profit and Loss Statement and the Balance Sheet.

Twelfth criterion: running a business with a high tax risk.
Doing business with a high tax risk means that the company cooperates with shell companies, enters into dubious transactions and participates in schemes in order to obtain unreasonable tax benefits.

Thus, in order to avoid on-site tax audits in case of meeting one or more criteria, we recommend that you contact us - the Auditing Company Zerkalo. We will promptly eliminate all possible violations.

Criteria for selecting taxpayers
for field tax audits

Extract from the Concept of the planning system for field tax audits, approved by order of the Federal Tax Service dated May 30, 2007 N MM-3-06 / [email protected]:

A reasonable choice of objects for field tax audits is impossible without a comprehensive analysis of all information received by the tax authorities from internal and external sources.

Information from internal sources includes information about taxpayers obtained by the tax authorities independently in the process of performing the functions assigned to the tax service.

Information from external sources includes information about taxpayers received by tax authorities in accordance with applicable law or on the basis of agreements on the exchange of information with regulatory and law enforcement agencies, state authorities and local governments, as well as other information, including publicly available.

The analysis of financial and economic indicators of their activities carried out in order to select taxpayers for on-site tax audits contains several levels, including:

analysis of the amounts of calculated tax payments and their dynamics, which makes it possible to identify taxpayers who have reduced amounts of tax payments;

analysis of the amounts of paid tax payments and their dynamics, carried out for each type of tax (fee) in order to control the completeness and timeliness of the transfer of tax payments;

analysis of indicators of tax and (or) accounting reports of taxpayers, which makes it possible to determine significant deviations of indicators of financial and economic activity of the current period from similar indicators for previous periods or deviations from the average statistical indicators of reporting of similar economic entities for a certain period of time, as well as to identify contradictions between information, contained in the submitted documents, and (or) inconsistency of information held by the tax authority;

analysis of factors and causes influencing the formation of the tax base.

If an object is selected for conducting an on-site tax audit, the tax authority determines the advisability of conducting on-site tax audits of counterparties and (or) affiliates of the audited taxpayer.

In accordance with the main goals and principles of this Concept, the selection of objects for on-site tax audits is based on a targeted selection, thorough and ongoing, comprehensive analysis of all information available to the tax authorities about each object, regardless of its form of ownership and the amount of tax liabilities. When planning, all significant aspects of both a separate transaction and the activity of the taxpayer as a whole are subject to analysis.

Priority for inclusion in the plan of on-site tax audits are those taxpayers in respect of which the tax authority has information about their participation in tax evasion schemes or schemes for minimizing tax liabilities and (or) the results of the analysis of the financial and economic activities of the taxpayer indicate alleged tax offenses .

This Concept provides for the taxpayer to conduct an independent risk assessment based on the results of its financial and economic activities according to the criteria below.

The publicly available criteria for self-assessment of risks for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits may include:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

2. Reflection in accounting or tax reporting of losses over several tax periods.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

6. Repeated approach to the limit value of the values ​​of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose).

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators.

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

When evaluating the above indicators, the tax authority without fail analyzes the possibility of deriving or the presence of unjustified tax benefits, including in the circumstances specified in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.

Systematic self-assessment of risks based on the results of their financial and economic activities will allow the taxpayer to assess tax risks in a timely manner and clarify their tax liabilities.

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);

3) Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the relevant constituent entity of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation);

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.

Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

When choosing objects for on-site tax audits, the tax authority also takes into account information received in the course of considering complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages ("in envelopes"), non-registration ( registration in violation of the established procedure) labor relations and other similar information.

6. Repeated approach to the limit value of the values ​​of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

With regard to special tax regimes, the approach (less than 5%) to the limit value of the values ​​\u200b\u200bof indicators established by the Tax Code of the Russian Federation that affect the calculation of tax for taxpayers applying special tax tax regimes (2 or more times during a calendar year) is taken into account.

In terms of the unified agricultural tax.

Approaching the limit value of the indicator established by Article 346.3 of the Tax Code of the Russian Federation, which is necessary for the application of the taxation system for agricultural producers:

The share of income from the sale of manufactured agricultural products, including primary processing products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results of the tax period, is at least 70 percent.

In terms of the simplified taxation system.

Repeated approximation to the limit values ​​​​established and 346.13 of the Tax Code of the Russian Federation of indicators necessary for the application of the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

The residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;

ConsultantPlus: note.

From January 1, 2017, Federal Law No. 401-FZ of November 30, 2016 amended paragraph one of paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation, in accordance with which the maximum income limit was increased to 150 million rubles, above which taxpayers lose the right to apply USN.

In terms of the single tax on imputed income.

Repeated approximation to the limit values ​​​​established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for the application of the taxation system in the form of a single tax on imputed income:

The area of ​​the trading floor of a store or pavilion for each retail trade organization is no more than 150 square meters. meters;

The area of ​​the visitor service hall for each catering facility that has a visitor service hall is no more than 150 sq. meters;

The number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;

The total area of ​​sleeping quarters in each facility used for the provision of temporary accommodation and accommodation services is not more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax declarations of individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without forming a legal entity, in the total amount of their income exceeds 83 percent.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose).

Circumstances indicating that the taxpayer has received an unjustified tax benefit, specified in the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators, and (or) failure to submit the requested documents to the tax authority, and (or) the availability of information about their destruction, damage, etc.

The absence, without objective reasons, of explanations by the taxpayer regarding errors in the tax declaration (calculation) and (or) discrepancies between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority body, and received by him in the course of tax control, if, for the purposes provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notice of summoning the taxpayer (payer of the fee, tax agent) provided for in paragraphs . 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, which contains a requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

Failure to provide in violation of paragraphs. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (subject to amendments and additions) the safety of accounting and tax accounting data and other documents necessary for calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), and payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood , damage, etc.).

(see text in previous edition)

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

Two or more cases from the moment of state registration of a legal entity, submission during an on-site tax audit to the registering authority of an Application for state registration of changes made to the constituent documents of a legal entity in terms of making changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration at the location of this taxpayer-organization.

The value of the publicly available Criteria for self-assessment of risks for taxpayers N 11 can be used by the tax authorities when planning on-site tax audits both for the coming and subsequent years until their next update (Order of the Federal Tax Service of Russia dated September 22, 2010 N ММВ-7-2 / [email protected]).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

The calculation of the profitability of sales and assets, starting from 2006, for the main types of economic activity is given in Appendix N 4 to the Order of the Federal Tax Service of Russia dated 30.05.2007 N MM-3-06 / [email protected]

In terms of corporate income tax:

Deviation (in the direction of decrease) of profitability according to the taxpayer's accounting data from the industry average profitability indicator for a similar type of activity, according to statistics, by 10% or more.

12. Conducting financial and economic activities with a high tax risk.

Based on the results of the control work, the Federal Tax Service of Russia, taking into account the pre-trial settlement of disputes with taxpayers and the established arbitration practice, determines the most common ways of conducting financial and economic activities with a high tax risk, aimed at obtaining unreasonable tax benefits.

Information on how to conduct financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia www.nalog.ru in the section "Publicly available criteria for self-assessment of risks".

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following features:

Lack of personal contacts between the management (authorized officials) of the supplier company and the management (authorized officials) of the purchasing company when discussing the terms of supply, as well as when signing contracts;

Lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;

Lack of documentary confirmation of the authority of the representative of the counterparty, copies of the document proving his identity;

Lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;

The presence of such signs indicates a high degree of risk of qualifying such a counterparty by the tax authorities as problematic (or "one-day"), and transactions made with such a counterparty are doubtful.

Additionally, such risks are increased by the simultaneous presence of the following circumstances:

The counterparty having the above features acts as an intermediary;

The presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violation of the contracts by the parties with penalties, settlements through third parties, settlements by bills of exchange, etc.). P.);

The absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract, taking into account the time required for the delivery or production of goods, performance of work or provision of services;

Acquisition through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);

Absence of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;

Issue, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or not investigated, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;

A significant share of the costs of a transaction with "problem" counterparties in the total amount of the taxpayer's costs, while there is no economic justification for the feasibility of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks. amended tax declarations for taxes for those periods in which activities with a high tax risk were carried out.

To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to submit an Explanatory Note along with the revised declaration in the form recommended by the Federal Tax Service of Russia (Appendix No. 5 to Order No. MM-3-06 of May 30, 2007 [email protected]) (hereinafter referred to as the Explanatory Note).

In a similar manner, a taxpayer may declare adjusted tax liabilities arising as a result of taking measures to reduce tax risks in the course of financial and economic activities using methods aimed at obtaining unreasonable tax benefits, but not presented on the website.

The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting in-house tax audits of the specified revised declarations with the Explanatory Note submitted to them, additional documents are not required from the taxpayer.

The fact that a taxpayer has filed an updated declaration in order to reduce (eliminate) risks under paragraph 12 of the Criteria is taken into account by the tax authorities in the process of selecting objects for field tax audits (or adjusting already approved plans for field tax audits) in combination with other Criteria.

If the tax authority has information about the conduct of activities with signs of violations of tax legislation, in relation to the taxpayer who declared the measures taken by him to reduce the risks under paragraph 12 of the Criteria, the decision to appoint an on-site tax audit is made only after prior approval from the Federal Tax Service of Russia.

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, to exercise and fulfill the functions, powers and obligations assigned to the operator by the legislation of the Russian Federation;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise 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;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes are stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a set of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.

6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data, the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as User applications and tools.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then the processes of automatic collection of detailed information are launched for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulation of the Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.