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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 10, 2012 No. ED-4-3/20908 @

About adjustment (refining) of the notice on exemption of advance payment of the excise provided till 01.07.2012

The Federal Tax Service in connection with addresses of taxpayers and tax authorities on possibility of adjustment (refining) of the notice on exemption of advance payment of excise provided till 01.07.2012 on alcoholic and (or) excisable alcohol-containing products in connection with scope change of the purchased ethyl alcohol reports the following.

From 01.07.2012 provisions of the Federal Law 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" according to which article 204 of the Tax Code of the Russian Federation (further - the Tax code) is added with Item 20, providing procedure for cancellation of primary notices on payment or exemption of advance payment of excise by producers of alcoholic and (or) excisable alcohol-containing products in case of replacement of the supplier or scope change which is purchased (transferred in structure of one organization) the ethyl alcohol became effective. Before the specified date taxpayers - producers of alcoholic and (or) alcohol-containing products had no legal basis for cancellation of notices, but in case of impossibility to conduct procurement of alcohol in the amount specified in this notice they have the right to submit the specified notice to tax authority.

At the same time in case of adjustment (refining) of the notice on exemption of advance payment of excise the taxpayer along with the specified notice shall provide to tax authority:

the specified tax declaration on excises (with reflection of excise advance payment amount in it estimated proceeding from amount of the alcohol which is actually received based on primary notice) for that tax period in which (according to provisions of Item 14 of article 204 of the Tax Code) the initial notice on exemption of advance payment of excise and the bank guarantee were provided to tax authority;

copy of primary notice on release of advance payment of excise with mark of tax authority (it is represented when implementing partial purchase of alcohol; in case of lack of purchase of alcohol two copies of the specified notice are in full represented);

copies of the invoices confirming the actual scope of supply of ethyl alcohol with the seller specified in primary notice.

At the same time, for the purpose of confirmation of impossibility of shipment of alcohol by the seller in earlier agreed volumes the taxpayer can furnish the corresponding explanation received from the seller of this alcohol in tax authority.

Concerning the bank guarantee provided along with primary notice on release, in case of adjustment (refining) of this notice, it is necessary to proceed from the following.

By Item 8 of article 194 of the Tax Code it is determined that the excise advance payment amount (specified in notices on exemption of this payment) is determined proceeding from the rate of excise established concerning specific type alcoholic (or alcohol-containing) products, and amount of the purchased alcohol used as raw materials for production of these products.

At the same time according to Item 1 of article 193 of the Tax Code concerning alcoholic (or alcohol-containing) products for which production as raw materials alcohol is used the excise rates established per 1 liter of the waterless ethyl alcohol containing in these products are applied.

Respectively, when purchasing alcohol by the taxpayer in amount, smaller specified in the provided notices on exemption of advance payment of excise, I will eat around made from it alcoholic (or alcohol-containing) products it will also be determined in the amount of, smaller earlier planned.

Therefore, in this case, the excise amount which is subject to payment on realization of this amount alcoholic (or alcohol-containing) products (i.e. products made from actually received alcohol), will be estimated in the amount of, smaller, than excise advance payment amount from which payment this taxpayer was exempted. In this regard the taxpayer, for the objective reasons, will not be able to perform in full payment of the amount of excise in the amount of, specified in the bank guarantee.

Thus, in case of representation by the taxpayer specified (towards reduction) notices on exemption of advance payment also the obligation provided with its bank guarantee on payment of excise on implemented in the territory of the Russian Federation alcoholic (or alcohol-containing) products made from actually received alcohol amount is specified.

Respectively, on condition of execution by this taxpayer of obligation on payment of the amount of excise estimated on the realized alcoholic and (or) excisable alcohol-containing products made from actually received amount of ethyl alcohol, the tax authority after completion of cameral verification of the tax declaration on excises reflecting the specified amount shall notify the bank which issued guarantee on its release from obligations on this guarantee. This letter is approved with the Ministry of Finance of the Russian Federation (the letter of 17.10.2012 N 03-07-15/1/27).

 

Valid state adviser of the Russian Federation 3 classes D. V. Egorov

 

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