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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 13, 2012 No. BS-4-11/19074 @

About the tax declaration on vehicle tax

In connection with the arriving addresses from taxpayers - the organizations the Federal Tax Service reports.

According to Item 1 of article 363.1 of the Tax Code of the Russian Federation (further - the Code) taxpayers, being the organizations, after tax period represent to tax authority in the location of vehicles the tax declaration on tax.

For tax period - 2012 taxpayers represent the tax declaration on vehicle tax (further - the tax declaration) in the form approved by the order of FNS of Russia of 20.02.2012 of N MMB-7-11/99 @ "About approval of form and format of submission of the tax declaration on vehicle tax in electronic form and the Procedure for its filling" (further - the order of 20.02.2012 of N MMB-7-11/99 @).

By the general rule the taxpayer independently estimates the tax amount which is subject to payment for tax period proceeding from tax base, the tax rate and tax benefits (Item 1 of article 52 of the Code).

The form of the tax declaration on vehicle tax approved by the order of 20.02.2012 of N MMB-7-11/99 @ provides opportunity to estimate the amount of vehicle tax which is subject to payment in the budget in case of application of tax benefit, both for all tax period, and for incomplete tax period.

At the same time it should be noted that the procedure for filling of the tax declaration approved by the order of 20.02.2012 of N MMB-7-11/99 @ contains the incorrect description of algorithm of calculation of the amounts of tax benefits. Corresponding changes (regarding the specified algorithm) are made to the order of 20.02.2012 of N MMB-7-11/99 @ by the order of FNS of Russia of 26.10.2012 of N MMB-7-11/808 @ and will be applied since submission of the tax declaration on vehicle tax for tax period of 2013.

In case of origin at the taxpayer of the bases for application of the tax benefit on vehicle tax established by the law of the subject of the Russian Federation in tax period of 2012, for the purpose of correct calculation of the amounts of tax benefits it is recommended:

- in line 180 to calculate the amount of tax benefit as the work of the tax base specified in line with code 070, of the tax rate, specified in line with code 130, and the coefficient reflected in line with code 160;

- in line 200 to calculate the amount of tax benefit as the work of the tax base specified in line with code 070, of the tax rate, specified in line with code 130, of the coefficient reflected in line with code 160, and the percent reducing the estimated tax amount;

- in line 220 to estimate the amount of tax benefit as the difference of the tax amount estimated on the complete tax rate, and the tax amount estimated on the lowered tax rate, increased by the coefficient reflected in line with code 160.

Till 16.11.2012 to provide to Federal State Unitary Enterprise GNIVTS FNS of Russia completion of the software for forming and acceptance of tax declarations on vehicle tax according to the stated recommendations.

To Offices of the Federal Tax Service in subjects of the Russian Federation to bring these recommendations to taxpayers and subordinate tax authorities.

Counselor of state of the Russian Federation 3 classes

S. L. Bondarchuk

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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