LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 11, 2013 No. ED-4-3/2113 @

About application of provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation regarding independent adjustment of tax base on the income tax of the organizations

The Federal Tax Service for the purpose of realization of the provisions of Item 6 of article 105.3 of the Tax Code of the Russian Federation (further - the Code) concerning adjustment of tax base on the income tax of the organizations and the corresponding amount of this tax reports the following.

According to the subitem 4 of item 4 of article 105.3 of the Code the federal executive body, the representative for control and supervision in the field of taxes and fees, when implementing tax control according to the procedure provided by Chapter 14.5 of the Code checks completeness of calculation and tax discharge for profit of the organizations.

According to Item 6 of article 105.3 of the Code in case of application by the taxpayer in the transaction between affiliated persons of the prices of goods (works, services) which are not corresponding to market prices if the specified discrepancy entailed understating of the amounts of one or several taxes (advance payments) specified in item 4 of article 105.3 of the Code the taxpayer has the right to self-construct adjustment of tax base and the amounts of the corresponding taxes after the calendar year including tax period (tax periods) on taxes which amounts are subject to adjustment.

In this regard before entering of the corresponding amendments into form of the tax declaration on the income tax of the organizations and procedure for its filling approved by the order of FNS of Russia of 22.03.2012 of N MMB-7-3/174 @ (N 23898) is registered by the Ministry of Justice of the Russian Federation 20.04.2012, since creation of the tax declaration for tax period of 2012 it is necessary to consider the following.

The adjustment amount of tax base on the income tax of the organizations according to Item 6 of article 105.3 of the Code (including adjustment in case of application of methods of determination for the purposes of the taxation of compliance of the prices applied in the transactions, to market prices provided by articles 105.12 and 105.13 of the Code) is specified on line 107 of the Appendix N 1 to Sheet 02 of the tax declaration.

Along with submission of the tax declaration taxpayers are recommended to send the explanatory note to tax authority. In the explanatory note it is reasonable to specify data on controlled transactions concerning which adjustment of tax base and tax amount on profit of the organizations (in particular, number and date of the agreement, the cost of subject of the transaction specified in the agreement, the amount of the made adjustment, the information about participants of the transaction is made namely: INN, the name of the organization or the individual entrepreneur) and other significant, according to the taxpayer, information.

Information reflected in the explanatory note is necessary for differentiation of subject of control between FNS of Russia and territorial tax authorities, and also will allow to reduce correspondence amount between taxpayers and tax authorities.

The specified line item is approved with Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation (the letter of 30.01.2013 N 03-03-10/1759).

Bring this letter to subordinated tax authorities and taxpayers.

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