of September 20, 2012 No. 3-2-17/475 @
Management of the taxation informs that the Federal Law of 29.06.2012 N 97-FZ "About modification of part one both the second the Tax Code of the Russian Federation and article 26 of the Federal law "About Banks and Banking Activity" to article 23 of the Tax Code of the Russian Federation (further - the Tax code) makes the changes which are becoming effective from 01.01.2013.
In the new edition of article 23 of the Tax Code the obligation on submission to tax authorities of annual accounting (financial) accounts no later than three months after the termination of accounting year is assigned to taxpayers.
In the edition of article 23 of the Tax Code operating now the periods for which accounting records shall be represented and terms of its representation do not make a reservation.
Data on frequency and terms of submission of accounting records contain in the documents regulating procedure for financial accounting.
So, according to Item 2 of article 15 of the Federal Law of 21.11.1996 N 129-FZ "About financial accounting" the obligation on submission of quarter accounting records within 30 days upon termination of quarter, and annual - within 90 days upon termination of year is assigned to the organizations if other is not stipulated by the legislation the Russian Federation.
New edition of article 23 of the Tax Code does not provide obligation of the taxpayer on submission of quarter accounting records in this connection Management of the taxation asks to consider this circumstance in further work.
Head of department of the taxation of D.Yu.GRIGORENKO
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