LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 18, 2013 No. ED-4-3/2664 @

About oven fuel

According to provisions of the Federal Law N 203-FZ, since January 1, 2013 fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius (further - fuel oven household) is recognized excise goods.

1) the tax declaration on excises on excise goods, except for tobacco products, is approved by the order of FNS of Russia of 14.06.2011 of N MMB-7-3/369 @ "About approval of form and format of the tax declaration on excises on excise goods, except for tobacco products, the Procedure for its filling";

2) the tax declaration on indirect taxes (the value added tax and excises) in case of commodity import on the territory of the Russian Federation from the territory of state members of custom union, is approved by the order of the Ministry of Finance of the Russian Federation of 07.07.2010 of N 69 N "About approval of form of the tax declaration on indirect taxes (the value added tax and excises) in case of commodity import on the territory of the Russian Federation from the territory of state members of custom union and procedure for its filling".

Before official establishment of code concerning fuel oven household taxpayers when filling of the specified tax declarations have the right to reflect fuel oven household under code of type of excise goods - 667.

This line item is approved with the Ministry of Finance of the Russian Federation the letter of 22.01.2013 N 03-07-15/1/3.

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