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of December 7, 2012 No. ED-4-3/20706

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 12.11.2012 N 03-02-07/2-154 concerning submission of the specified tax declarations in case of detection of mistakes in (simplified) tax declaration provided to tax authority single.

To the Departments of FNS of Russia to bring information to subordinate tax authorities.


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



of November 12, 2012 No. 03-02-07/2-154

In Department of tax and customs and tariff policy the letter on the issue of submission of the specified tax declaration on taxes in case of detection of mistakes in (simplified) tax declaration provided to tax authority single is considered and the following is reported.

Based on paragraph two of Item 2 of article 80 of the Tax Code of the Russian Federation (further - the Code) the person recognized by the taxpayer on one or several taxes, which is not performing transactions from which cash flow on its accounts in banks results (in cash desk of the organization), and not having on these taxes of the taxation objects having the right instead of tax declarations on specific taxes to represent the single (simplified) tax declaration.

According to Item 1 of article 81 of the Code in case of detection by the taxpayer in the tax declaration of the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer shall make necessary changes to the tax declaration and provide to tax authority the specified tax declaration according to the procedure, established by the specified Article.

Thus, if in case of detection by the taxpayer after submission to tax authority of the single (simplified) tax declaration of the fact of not reflection of data on the taxation objects on one or several taxes for the period for which (simplified) tax declaration specified single was provided by the taxpayer provides to tax authority for the same tax periods tax declarations on the corresponding taxes, then according to Item 1 of article 81 of the Code these tax declarations are specified.

The specified line item is confirmed by the resolution of Federal Arbitration Court of the Moscow district of 29.07.2011 of N KA-A41/7687-11.


Department director I. V. TRUNIN

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