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http://realtylaw.ru/lawyer/zakon/zakon_713.html ПРИКАЗ МИНИСТЕРСТВА РОССИЙСКОЙ ФЕДЕРАЦИИ ПО НАЛОГАМ И СБОРАМ от 3 апреля 2002 г. N БГ-3-05/173 %CF%D0%C8%CA%C0%C7+%CC%C8%CD%C8%D1%D2%C5%D0%D1%D2%C2%C0+%D0%CE%D1%D1%C8%C9%D1%CA%CE%C9+%D4%C5%C4%C5%D0%C0%D6%C8%C8+%CF%CE+%CD%C0%CB%CE%C3%C0%CC+%C8+%D1%C1%CE%D0%C0%CC+%EE%F2+3+%E0%EF%F0%E5%EB%FF+2002+%E3.+N+%C1%C3-3-05%2F173 http%3A%2F%2Frealtylaw.ru%2Flawyer%2Fzakon%2Fzakon_713.html

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