LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 6, 2012 No. AC-4-3/14896 @

About compensation by offsetting or rebate of advance payment of excise on alcoholic and (or) alcohol-containing products

The Federal Tax Service in connection with appeals of tax authorities on the issue of compensation by offsetting or rebate of advance payment of excise on alcoholic and (or) alcohol-containing products reports the following:

According to Item 8 of article 194 of the Tax Code of the Russian Federation (further - the Tax code) the organizations performing in the territory of the Russian Federation production of alcoholic or excisable alcohol-containing products shall pay to the budget advance payment of excise on alcoholic and (or) alcohol-containing products.

The amount of advance payment of excise is determined proceeding from the total amount which is purchased (transferred in structure of one organization for further production of alcoholic and (or) excisable alcohol-containing products) the alcohol ethyl (in liters of waterless alcohol), and the corresponding rate of excise, stipulated in Item 1 article 193 of the Tax Code concerning alcoholic or alcohol-containing products.

According to Item 20 of article 204 of the Tax Code in case of scope change of the purchased ethyl alcohol the producer of alcoholic or excisable alcohol-containing products (the buyer of ethyl alcohol) shall cancel earlier provided notice on payment (or about exemption) advance payment of excise (primary notice) and to provide the new notice before the termination of effective period of primary notice.

By the specified Item it is determined also that if in again provided notice on payment of advance payment of excise the amount of the purchased ethyl alcohol and advance payment amount of excise are specified in smaller sizes in comparison with primary notice, the difference between originally paid amount of advance payment of excise and advance payment amount specified in again provided notice is subject to offsetting (return) as the amount of excessively paid tax according to the procedure, stipulated in Clause 78 Tax codes, on condition of submission by the taxpayer to tax authority of the specified tax declaration on excises.

The specified line item is approved with the Ministry of Finance of the Russian Federation (the letter of 23.08.2012 N 03-07-15/1/19).

Bring this letter to subordinate tax authorities and taxpayers.

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