Registered by
Ministry of Justice
Russian Federation
On May 28, 2019 No. 54768
of March 18, 2019 No. MMB-7-3/138 @
About approval of form, format and procedure for submission of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment
According to item 4 of Article of 31 part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2018, No. 53 (h 1), the Art. 8472), for the purpose of realization of provisions of Item 1.1 of Article 346.51 of Chapter 26.5 "Patent system of the taxation" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2012, No. 26, Art. 3447; 2018, No. 53 (h 1), the Art. 8419), and also based on subitem 5.9.37 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2018, to No. 41, of the Art. 6269), I order:
1. Approve:
form of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment according to appendix No. 1 to this order;
format of submission of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment electronically according to appendix No. 2 to this order;
procedure for submission of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment according to appendix No. 3 to this order.
2. 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.
3. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities on the tax matters in case of application of special tax regimes.
Head of the Federal Tax Service
M. V. Mishustin
Appendix No. 1
to the Order of the Federal Tax Service of the Russian Federation of March 18, 2019 No. MMB-7-3/138 @
See the Form of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment (21Kb In original language)
Appendix No. 2
to the Order of the Federal Tax Service of the Russian Federation of March 18, 2019 No. MMB-7-3/138 @
1. This format describes requirements to XML files (further - the file of exchange) transfers to tax authorities of the notification on reduction of tax amount paid in connection with use of patent system of the taxation on expense amount on acquisition of the control and cash equipment electronically.
2. Number of the version of this format 5.02, part CCXVI.
3. The name of the file of exchange shall have the following appearance:
R_T_A_K_O_GGGGMMDD_N, where:
R_T - the prefix accepting IU_UVUMNALKKT value;
A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange is intended <1>. Each of identifiers (A and K) has appearance for tax authorities - four-digit code of tax authority;
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<1> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match.
O - the identifier of the sender of information, has appearance:
for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (separate division);
for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero).
GGGG - year of forming of the transferred file, MM - month, DD - day;
No. - identification number of the file. (Length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).
Expansion of name of the file - xml. Expansion of name of the file can be specified by both lower case, and capital letters.
Parameters of the first line of the file of exchange
The first line XML of the file shall have the following appearance:
<? xml versio№= "1.0" encoding = "windows-1251"?>
The name of the file containing the XML scheme of the file of exchange shall have the following appearance:
IU_UVUMNALKKT_1_216_00_05_02_xx, where xx - number of the version of the scheme.
Expansion of name of the file - xsd.
The XML scheme of the file of exchange is provided by the separate file and posted on the official site of the Federal Tax Service.
4. The logical model of the file of exchange is presented in the form of the chart of structure of the file of exchange in the drawing of 1 this format. Elements of logical model of the file of exchange are elements and XML attributes of the file. The list of structural elements of logical model of the file of exchange and the information about them are provided in tables 4.1 - 4.11 these formats.
For each structural element of logical model of the file of exchange the following data are provided:
name of element. Full name of element <1> is given;
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