ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 15, 2009 No. 104n

About approval of form of the tax declaration on the value added tax and the Procedure for its filling

According to Chapter of 21 parts two "Value added tax" of the Tax Code of the Russian Federation (Russian Federation Code, 2000, N 32, Art. 3340, Art. 3341; 2001, N 1, Art. 18, N 33, Art. 3413, N 53, Art. 5015; 2002, N 22, Art. 2026, N 30, Art. 3027; 2003, N 1, Art. 2, N 22, Art. 2066, N 23, Art. 2174, N 28, Art. 2886, N 50, Art. 4849; 2004, N 27, Art. 2711, N 34, Art. 3517, Art. 3524, N 35, Art. 3607, N 45, Art. 4377; 2005, N 1, Art. 9, N 30, Art. 3101, Art. 3128, Art. 3129, Art. 3130, N 52, Art. 5581; 2006, N 10, Art. 1065, N 31, Art. 3436; N 45, of the Art. 4627, 4628; N 47, of Art. 4819; N 50, of Art. 5279; 2007, N 1, Art. 39; N 23, of the Art. 2691, N 31, Art. 3991; N 45, of the Art. 5417, 5432; N 49, of the Art. 6045, 6071; 2008, N 26, Art. 3022; N 27, of the Art. 3126, N 30, Art. 3614, Art. 3616, N 42, Art. 4697, N 48, Art. 5504, Art. 5519, N 49, Art. 5749, N 52, Art. 6237; 2009, N 26, the Art. 3123, N 29, the Art. 3598) and based on Item 7 of Article 80 parts one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2006, N 31, Art. 3436; 2007, N 1, 28, of the Art. 31) I order to the Art.:

1. Approve form of the tax declaration on the value added tax according to the appendix N 1 to this order.

2. Approve the Procedure for filling of the tax declaration on the value added tax according to the appendix N 2 to this order.

3. Determine that this order becomes effective, since submission of the tax declaration for the fourth quarter 2009.

4. Determine that with entry into force of this order orders of the Ministry of Finance of the Russian Federation void:

of November 7, 2006 N 136 N "About approval of form of the tax declaration on the value added tax and the Procedure for its filling" (registration number 8544) is registered by the Ministry of Justice of the Russian Federation on November 30, 2006;

of November 21, 2007 N 113 N "About modification of the order of the Ministry of Finance of the Russian Federation of November 7, 2006 N 136 N "About approval of form of the tax declaration on the value added tax and the Procedure for its filling" (registration number 10641) is registered by the Ministry of Justice of the Russian Federation on December 6, 2007;

of September 11, 2008 N 94 N "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of November 7, 2006 N 136 N "About approval of form of the tax declaration on the value added tax and the Procedure for its filling" (registration number 12444) is registered by the Ministry of Justice of the Russian Federation on October 10, 2008.

Appendix No. 1

to the order of the Ministry of Finance of the Russian Federation of October 15, 2009 No. 104n

Form of the tax declaration on the value added tax

See Appendix No. 1 (23Kb In original language)

Appendix No. 2

to the order of the Ministry of Finance of the Russian Federation of October 15, 2009 No. 104n

Procedure for filling of the tax declaration on the value added tax

I. General provisions

1. The tax declaration on the value added tax (further - the declaration) is submitted the organizations and individual entrepreneurs - taxpayers, including persons (participants of partnerships, trustees, concessionaries) to whom according to article 174.1 of the Tax Code of the Russian Federation (further - the Code) obligations of the taxpayer and persons which are not recognized by the taxpayers of the value added tax listed in Item 5 of article 173 of the Code and also litsaminalogovy agents to whom according to the Code obligations on calculation, deduction and transfer in the budget system of the Russian Federation of the value added tax (daleenalog), in tax authorities in the place of the accounting as the taxpayer (tax agent) no later than the 20th following the expired tax period are assigned in time are assigned.

2. In case of detection by the taxpayer in the declaration of the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer shall make necessary changes to the declaration and provide to tax authority the specified declaration according to the procedure, the stipulated in Clause 81 Code.

In case of detection by the taxpayer in the declaration of false information, and also mistakes which are not leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer has the right to make necessary changes to the declaration and to provide to tax authority the specified declaration according to the procedure, the stipulated in Clause 81 Code. At the same time the specified declaration provided after the expiration of fixed term of submission of the declaration is not considered provided with violation of term.

In case of recalculation of tax amounts in the period of making of mistake (misstatement) the specified declarations are represented to tax authority on the form of the established form operating in that tax period for which recalculation of tax amounts is made. In case of recalculation by the taxpayer (tax agent) of tax amounts results of the tax audits which are carried out by tax authority for that tax period on which the taxpayer (tax agent) makes recalculation of tax amounts are not considered.

If by results of tax audits by tax authority the tax to payment in the budget is additionally accrued or the tax amount estimated in the taxpayer to compensation from the budget is reduced, then representation by the taxpayer of the specified declarations in connection with specified is not required.

If with primary tax declaration provided for the corresponding tax period in which transactions on the sales of goods (works, services) assessed on the tax rate of 0 percent are reflected documents, stipulated in Article 165 Codes were submitted, then in case of representation for the same tax period of the specified tax declaration in which changes and (or) additions are not made to the data reflected in the Section 4 "Calculation of Tax Amount for Transactions for Sales of Goods (Works, Services), Justification of Application of the Tax Rate of 0 Percent on Which Is Documentary Confirmed" of primary tax declaration, the documents, stipulated in Article 165 Codes which are earlier provided to tax authority with primary tax declaration can not be represented.

3. The declaration includes the title page, Sections: 1 "The tax amount which is subject to payment in the budget (to compensation from the budget), according to the taxpayer", 2 "The tax amount which is subject to payment in the budget according to the tax agent", 3 "Calculation of the tax amount which is subject to payment in the budget for the transactions assessed on the tax rates provided by Items 2 - 4 articles 164 of the Tax Code of the Russian Federation", the appendix N 1 to Section 3 of the declaration "The VAT Amount Which Is Subject to Recovery and Payment in the Budget for Accounting Year and the Previous Accounting Years", the appendix N 2 to Section 3 of the declaration "Calculation of the Tax Amount Estimated on Transactions on Sales of Goods (Works, Services), Transfer of Property Rights, and the Tax Amount Which Is Deductible by the Foreign Organization Performing Business Activity in the Territory of the Russian Federation through the Divisions (Representations, Departments)", 4 "Calculation of tax amount for transactions for sales of goods (works, services), justification of application of the tax rate of 0 percent on which it is documentary confirmed" 5 "Calculation of the amount of the tax deductions for transactions for sales of goods (works, services), justification of application of the tax rate of 0 percent on which is earlier documentary confirmed not confirmed)", 6 "Calculation of tax amount for transactions for sales of goods (works, services), justification of application of the tax rate of 0 percent on which is documentary not confirmed", 7 "Transactions, non-taxable (exempted from the taxation); the transactions which are not recognized by the taxation object; transactions on sales of goods (works, services) which place of realization the territory of the Russian Federation is not recognized; and also payment amounts, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services) which duration of production cycle of production constitutes over six months".

The title page and Section 1 of the declaration are represented by all taxpayers (if other is not provided by this Item).

Sections 2 - 7, and also appendices to Section 3 of the declaration are included the declaration represented to tax authorities when implementing by taxpayers of the corresponding transactions.

In the absence of the transactions which are subject to reflection in appropriate sections and appendices to Section 3 of the declaration according to the procedure, established by this Item, the declaration is not submitted, the taxpayer represents the tax declaration in the simplified form approved by the Ministry of Finance of the Russian Federation.

If taxpayers in the corresponding tax period, stipulated in Clause 163 Codes, perform only transactions, non-taxable (exempted from the taxation), or the transactions which are not recognized by the taxation object and also transactions on sales of goods (works, services) which place of realization the territory of the Russian Federation is not recognized, or received payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering services) which duration of production cycle of production constitutes over six months, according to the list determined by the Government of the Russian Federation and determine the moment of determination of tax base according to Item 13 of article 167 of the Code, they fill in the title page, Section 1 and Section 7 of the declaration. When filling Section 1 of the declaration in lines of the specified Section of the declaration crossed out sections are put.

When drawing of the invoice to the buyer with allocation of tax amount by the organizations and individual entrepreneurs who are not taxpayers of tax in connection with transition to system of the taxation for agricultural producers according to Chapter 26.1 of the Code or on simplified taxation system according to Chapter 26.2 of the Code and also on system of the taxation in the form of unified imputed income tax for separate types of activity according to Chapter 26.3 of the Code, the title page and Section 1 of the declaration are represented, Section 3 of the declaration is not filled in and it is not represented.

The organizations and the individual entrepreneurs exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge according to article 145 of the Code, in case of exposure by them represent to the buyer of the invoice with allocation of tax amount the title page and Section 1 of the declaration, Section 3 of the declaration is not filled in and it is not represented.

The organizations and the individual entrepreneurs who are taxpayers of tax in case of exposure by them to the buyer of the invoice with allocation of tax amount when implementing transactions tax-free according to Items 1 - 3 articles 149 of the Code or when implementing the types of activity assessed according to Chapter 26.3 of the Code unified imputed income tax in the absence of other transactions, represent the title page and Section 1 of the declaration, Section 3 of the declaration is not filled in and it is not represented.

Section 2 of the declaration is submitted persons, the acting as tax agents when making transactions, the stipulated in Article 161 Code.

If taxpayers are recognized tax agents and in tax period perform only transactions, the stipulated in Article 161 Code, they fill in the title page and Section 2 of the declaration. If the taxpayer performs in tax period of transaction, non-taxable (exempted from the taxation), and transactions, the stipulated in Article 161 Code, then it fills in the title page, Sections 2 and 7 of the declaration. When filling Section 1 of the declaration in lines of the specified Section of the declaration crossed out sections are put.

In case of discharge of duty of the tax agent by the organizations and individual entrepreneurs who are not taxpayers of tax in connection with transition to system of the taxation for agricultural producers according to Chapter 26.1 of the Code or on simplified taxation system according to Chapter 26.2 of the Code and also on system of the taxation in the form of unified imputed income tax for separate types of activity according to Chapter 26.3 of the Code, the title page and Section 2 of the declaration are filled in. In the absence of indicators for filling of Section 1 of the declaration in lines of the specified Section crossed out sections are put.

In case of the discharge of duty of the tax agent by the organizations and individual entrepreneurs exempted from fulfillment of duties of the taxpayer, connected with calculation and the tax discharge according to article 145 of the Code the title page and Section 2 of the declaration are represented. In the absence of indicators for filling of Section 1 of the declaration in lines of the specified Section crossed out sections are put.

In case of obligations of the tax agent at the foreign organization which is staying on the registry in tax authorities as the taxpayer and having in the territory of the Russian Federation several divisions (representations, departments) (daleeotdeleniye), Section 2 of the declaration is filled and included the represented declaration department of this foreign organization, authorized to perform the tax discharge in general on transactions of all departments (daleetsentralizovanny payment procedure) which are in the territory of the Russian Federation. Section 2 of the declaration is submitted authorized department of the foreign organization only concerning those departments which in this tax period had obligation of the tax agent.

Section 3 of the declaration is filled and included the declaration represented to tax authorities when implementing by the taxpayer of transactions which taxation is made on the tax rates provided by Items 2 - 4 articles 164 of the Code.

In the cases established by the paragraph 4 Items 6 of article 171 of the Code, the taxpayer for the last tax period of calendar year fills the appendix N 1 to Section 3 of the declaration.

When filling Section 3 of the declaration with department of the foreign organization which is staying on the registry in tax authorities, having in the territory of the Russian Federation several departments the represented declaration the appendix N 2 to Section 3 of the declaration without fail is filled and included.

On transactions on sales of goods (works, services) which taxation according to Item 1 of article 164 of the Code, Item 12 of article 165 of the Code, the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services of September 15, 2004 (further - the Agreement) and the Protocol between the Government of the Russian Federation and the Government of the Republic of Belarus on procedure for collection of indirect taxes in case of performance of works, rendering services of March 23, 2007 (further the Protocol) is made on the tax rate of 0 percent Sections 4 - 6 declarations are represented in the presence to them the corresponding data. The agreement is ratified by the Federal Law of December 28, 2004 N 181-FZ "About ratification of the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus about the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services" (The Russian Federation Code, 2005, N 1, the Art. 7). The protocol is ratified by the Federal Law of April 1, 2008 N 34-FZ "About ratification of the Protocol between the Government of the Russian Federation and the Government of the Republic of Belarus on procedure for collection of indirect taxes in case of performance of works, rendering services" (The Russian Federation Code, 2008, N 14, the Art. 1353).

For reasons for application of the tax rate of 0 percent and the tax deductions in case of sales of goods (works, services) provided by subitems 1 - 6, 8 - 10 Items 1 of article 164 of the Code, along with Section 4 of the declaration documents, stipulated in Article 165 Codes are submitted.

For reasons for application of the tax rate of 0 percent and the tax deductions in case of sales of goods (works, services) provided by the subitem 7 of Item 1 of article 164 of the Code along with Section 4 of the declaration the documents provided by the Order of the Government of the Russian Federation of December 30, 2000 N 1033 "About application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations including the members of their families living together with them are submitted" (The Russian Federation Code, 2001, N 2, the Art. 182). *

For reasons for application of the tax rate of 0 percent and the tax deductions in case of sales of goods (works, services), stipulated in Item the 12th article 165 of the Code, along with Section 4 of the declaration the documents provided by the order of the Government of the Russian Federation of July 22, 2006 N 455 "About approval of Rules of application of the tax rate of 0 percent on the value added tax in case of sales of goods (works, services) for official use by the international organizations and their representations performing activities in the territory of the Russian Federation" are submitted (The Russian Federation Code, 2006, N 31, the Art. 3497).

If the documents proving application of the tax rate of 0 percent are not collected, transactions on sales of goods (works, services), stipulated in Item 1 article 164 of the Code, by Item 12 of article 165 of the Code, are subject to inclusion in Section 6 of the declaration for the corresponding tax period and to the taxation at the rates provided by Items 2 and 3 of article 164 of the Code. At the same time the taxpayer has the right to the tax deductions, the stipulated in Article 171 Code (including deductions of the tax amounts estimated in it from payment amounts, the partial payment received till January 1, 2006 on account of the forthcoming deliveries of goods (works, services), according to the procedure and on the conditions provided by Chapter 21 of the Code).

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