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of March 14, 2013 No. ED-4-3/4303 @

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 MET and the amounts of this tax

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 independent adjustment of tax base on severance tax (further - MET) and the corresponding amount of this tax, reports the following.

According to the subitem 3 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 mining (if one of the parties of the transaction is taxpayer of the specified tax and subject of the transaction is the extracted mineral recognized for the taxpayer by the taxation object severance tax in case of which production the taxation is made on the tax rate established as a percentage).

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 introduction (adoption of the bill stimulating development of hardly removable inventories of oil, the bill of development of the sea shelf, etc.) the corresponding amendments in form of the tax declaration on severance tax and procedure for its filling approved by the order of FNS of Russia of 16.12.2011 of N MMB-7-3/928 @ (N 23019) is registered by the Ministry of Justice of the Russian Federation 24.01.2012, since creation of the tax declaration for tax periods of 2012 it is necessary to consider the following.

The adjustment amount of tax base on MET and the tax amount corresponding to it is reflected in the lines 040, 070 - 080, the 090th Section 2 and to all lines of Section 3 of the tax declaration.

Along with 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 amount of MET (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 and 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 prepared taking into account the letter of the Ministry of Finance of the Russian Federation of 06.02.2013 N 03-01-18/2874.


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

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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