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Ministry of Justice

Russian Federation

On December 24, 2018 No. 53108

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 20, 2018 No. MMB-7-3/827 @

About approval of form of the tax declaration on severance tax, procedure for its filling, and also format of submission of the tax declaration on severance tax electronically

According to item 4 of Article 31 and article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 49 (h 1), the Art. 7496), for the purpose of realization of provisions of Chapter 26 "Severance tax" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2018, No. 49 (h 1), the Art. 7496) and according to subitem 5.9.36 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, 41, of the Art. 6269) I order to No.:

1. Approve:

form of the tax declaration on severance tax according to appendix No. 1 to this order;

procedure for filling of the tax declaration on severance tax according to appendix No. 2 to this order;

format of submission of the tax declaration on severance tax electronically according to appendix No. 3 to this order.

2. Declare invalid the order of the Federal Tax Service of 14.05.2015 No. MMB-7-3/197 "About approval of form of the tax declaration on severance tax, procedure for its filling, and also format of submission of the tax declaration on severance tax electronically" (it is registered by the Ministry of Justice of the Russian Federation 04.06. 2015, registration number 37541), with the changes made by the order of FNS of Russia of 17.04.2017 No. MMB-7-3/315 @ "About introduction of amendments to separate orders of FNS of Russia regarding cancellation of obligation of seal of economic societies" (it is registered by the Ministry of Justice of the Russian Federation 16.06. 2017, registration number 47057).

3. This order becomes effective after two months from the date of its official publication. The tax declaration is submitted for the tax period following after month of the introduction of this order in force.

4. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of methodological and organizational support of work of tax authorities concerning calculation in the relevant budget of taxes and fees, other obligatory payments (except for vehicle tax, the property tax of the organizations, the property tax of physical persons, the land tax, income tax).

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of December 20, 2018 No. MMB-7-3/827 @

See Appendices No. 1 (41Kb In original language)

 

Appendix No. 2

to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of December 20, 2018 No. MMB-7-3/827 @

See Appendices No. 2 (91Kb In original language)

 

Appendix No. 3

to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of December 20, 2018 No. MMB-7-3/827 @

See Appendices No. 3 (76Kb In original language)

 

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