of September 19, 2011 No. AC-4-2/15264 @
"About filling in statements for commodity importation and payment of indirect taxes of the check point of the Russian exporters"
According to Articles 11, 143 and 179 Tax Code of the Russian Federation (further - the Code) taxpayers on value added and excises are recognized to the organization - the legal entities formed in accordance with the legislation of the Russian Federation and also the foreign legal entities, the companies and other corporate educations having civil legal capacity, created according to the legislation of foreign states, the international organizations, branches and representations of the specified foreign persons and the international organizations created in the territory of the Russian Federation.
The document confirming registration of the Russian organization, foreign organization in tax authority respectively in the location of the Russian organization, the location of the international organization, in the place of implementation by the foreign organization of activities in the territory of the Russian Federation through the separate division, is the certificate on registration in tax authority.
According to the Section I of the Procedure and the conditions of assignment, application, and also change of identification taxpayer number and document forms used in case of registration, removal from the accounting of legal entities and physical persons approved by the Order of the Ministry of Taxes and Tax Collection of Russia of 03.03.2004 of N BG-3-09/178, in addition to the identification taxpayer number (ITN) in connection with registration in different tax authorities on the bases provided by the Code for the organizations the reason code of registration (check point) is applied.
In case of registration of the Russian organization in tax authority in the place of its stay in KPP 5 and 6 categories accept value 01.
In case of registration in tax authority of the foreign organization for the place of implementation of activities in the territory of the Russian Federation through the separate division, the international organization in KPP 5 and 6 categories can accept respectively value from 51 on 56, 63.
In case of registration in tax authority of the Russian organization as the largest taxpayer in KPP 5 and 6 categories accept values 50. At the same time in this case it should be noted the following.
According to the decision of the Supreme Arbitration Court of the Russian Federation (further - YOU the Russian Federation) of 25.11.2004 N 7448/04 reference of the taxpayer to category of the largest taxpayers is the independent basis of registration in tax authority and at the same time does not exclude possibility of its accounting in tax authority in the location.
At the same time, the decision YOU the Russian Federation does not contain regulations on recognition invalid the Certificates on registration which are earlier granted to the organizations in tax authority as the largest taxpayer.
Thus, the organizations carried to the largest taxpayers to the decision YOU by the Russian Federation, and which did not replace the Certificates on registration granted by it in tax authority as the largest taxpayer have only these Certificates approved by the order of the Ministry of Taxes and Tax Collection of Russia of 31.08.2001 of N BG-3-09/319, and have no the document confirming their registration with assignment of INN and the check point in tax authority in the location.
Considering stated, Offices of the Federal Tax Service in subjects of the Russian Federation and interregional inspectorates of the Federal Tax Service for the largest taxpayers need to provide that in the Statements confirming justification of application of zero tax rate on value added and (or) exemptions of excises taxpayers - exporters of goods from the territory of the Russian Federation in KPP 5 and 6 had equal categories to one of the following values 01, 50 (in exceptional cases), from 51 on 56, of 63, including when implementing activities in the territory of the Russian Federation through separate divisions. At the same time taxpayers - to exporters from the territory of the Russian Federation need to give the relevant information to taxpayers - importers of goods to the Republic of Belarus or the Republic of Kazakhstan (including including it in agreements, contracts, agreements, etc.).
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