LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of June 4, 2012 No. ED-4-3/9126 @

About procedure for filling of the tax declaration on the value added tax

The Federal Tax Service in connection with the changes brought in Chapter 21 "Value added tax" of part two of the Tax Code of the Russian Federation (further - the Code) the Federal Laws of 01.07.2011 N 170-FZ "About technical inspection of vehicles and about modification of separate legal acts of the Russian Federation" (further - the Federal Law N 170-FZ), of 21.11.2011 N 328-FZ "About modification of separate legal acts of the Russian Federation regarding forming and use of the target capital of non-profit organizations" (further - the Federal Law N 328-FZ), of 28.11.2011 N 336-FZ "About modification of separate legal acts of the Russian Federation in connection with adoption of the Federal Law "About Investment Partnership" (further - the Federal Law N 336-FZ), of 28.11.2011 N 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Federal Law N 338-FZ) is reported by the following.

The Federal Laws stated above provide, in particular, amendment of Item 2 of article 146 of the Code new subitems 4.2 and 8. 1, Item 2 of article 149 of the Code new subitems 17.1 and 17.2 and Item 3 of article 149 of the Code new subitems 33 and 34, which became effective since January 1, 2012.

1. For the purpose of Chapter 21 of the Code are not recognized the taxation object the value added tax:

- rendering services in provision of the right of driving of vehicles through paid highways public of federal importance (paid sections of such highways) performed according to the trust management agreement of highways which founder is the Russian Federation, except for services, the payment for which rendering remains at the disposal of the concessionary according to the concessionary agreement (subitem 4.2 of Item 2 of article 146 of the Code);

- the conveyance of real property in case of disbandment of the target capital of non-profit organization, cancellation of donation or otherwise if return of such property transferred to replenishment of the target capital of non-profit organization is provided by the agreement of donation and (or) the Federal Law of December 30, 2006 N 275-FZ "About procedure for forming and use of the target capital of non-profit organizations". The regulation of this subitem is applied by transfer of such property by non-profit organization - the owner of the target capital to the donor, his heirs (legal successors) or other non-profit organization according to the Federal Law of December 30, 2006 N 275-FZ "About procedure for forming and use of the target capital of non-profit organizations" (subitem 8.1 of Item 2 of article 146 of the Code).

2. Is not subject to the taxation (it is exempted from the taxation) the value added tax realization (and also transfer, accomplishment, rendering for own needs) in the territory of the Russian Federation:

- services in accreditation of operators of technical inspection which are rendered according to the legislation in the field of technical inspection of vehicles by the professional association of insurers created according to the Federal Law of April 25, 2002 N 40-FZ "About obligatory civil liability insurance of owners of vehicles" and for which the payment for accreditation (subitem 17.1 of Item 2 of article 149 of the Code) is levied;

- the services in carrying out technical inspection rendered by operators of technical inspection according to the legislation in the field of technical inspection of vehicles (subitem 17.2 of Item 2 of article 149 of the Code).

3. The following transactions are not subject to the taxation (it is exempted from the taxation) the value added tax: - services of agreement parties of investment partnership - managing companions on maintaining common causes of companions (the subitem 33 of Item 3 of article 149 of the Code);

- transfer of property rights in the form of contribution under the agreement of investment partnership, and also transfer of property rights to the agreement party of investment partnership in case of apportionment of its share from the property which is in common property of participants of the specified agreement, or Section of such property - within the amount of the paid contribution of this participant (the subitem 34 of Item 3 of article 149 of the Code). Of 15.10.2009 N 104 N "About approval of form of the tax declaration on the value added tax and the Procedure for its filling" are provided by the order of the Ministry of Finance of the Russian Federation that transactions, non-taxable (exempted from the taxation) the value added tax, are subject to reflection in Section 7 of the tax declaration on the value added tax (further - the declaration).

At the same time in column 1 on line 010 of Section 7 of the declaration transaction codes according to the appendix N 1 to the Procedure for filling of the tax declaration are reflected (further - the Procedure).

At the same time, the Section I "The transactions which are not recognized by the taxation object" and the Section II "Transactions, non-taxable (exempted from the taxation)" the List of codes do not provide regulation of subitems 4.2 and 8.1 of Item 2 of article 146 of the Code, subitems 17.1 and 17.2 of Item 2 of article 149 of the Code and subitems 33 and 34 of Item 3 of article 149 of the Code.

Before entering of corresponding changes into the appendix N 1 to the Procedure the taxpayers of the transaction having the right to reflect in Section 7 of the declaration provided in the subitem:

4.2 Item 2 of article 146 of the Code - under code 1010810;

8.1 Item 2 of article 146 of the Code - under code 1010817;

17.1 Item 2 of article 149 of the Code - under code 1010202;

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