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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of March 22, 2013 No. BS-4-11/4992

About seal of tax notifications on the assessed taxes and submission of the report in 2013

According to the Minutes of board of FNS of Russia of 27.02.2013 of N 1 mass direction of tax notifications on the tax discharge on property of physical persons, land and transport taxes shall be provided to physical persons with the Departments of FNS of Russia for subjects of the Russian Federation:

- performing mass press and mailing of tax deeds through FKU "Tax service" and its branches - according to the approved schedules;

- performing mass press and mailing of tax deeds independently - till June 15, 2013.

When carrying out work on seal of tax notifications it is necessary to consider that in the SEOD personal computer the new application form of the taxpayer about availability in the tax notification of unreliable information on the property belonging to it is realized (the version from 28.12.2012 N 2.5.040) which shall go together with the tax notification.

In the Statement number of the adequate tax notice, the address of inspection to which the taxpayer can direct the filled-in Application form, the Surname the Name Middle name and INN automatically is reflected.

The taxpayer can direct the filled-in Application to IFTS of Russia in paper form the mailing, lower it in mailbox of inspection or in electronic form on the Internet.

The statements of taxpayers which arrived to tax authorities are considered according to the Section "Individual Informing based on Requests in Writing" of the Administrative regulations of the Federal Tax Service approved by the order of the Ministry of Finance of the Russian Federation of 02.07.2012 of N 99 N.

At the same time the address for the direction of the answer to the taxpayer undertakes from the database of tax authority (postal address) or from the statement of the taxpayer (e-mail address).

In case of the direction of the answer to taxpayers by e-mail it is necessary to consider regulations of article 102 of the Tax Code of the Russian Federation.

In case of receipt of the Statement the tax authority needs to check information obtained from the taxpayer on databases (local, regional and federal levels).

In case of lack of information in databases or discrepancies of information specified in the Statement, to the data containing in databases, the tax authority sends inquiry to the registering body which provided information based on which the tax is estimated including with use of single system of interdepartmental electronic interaction (further - SMEV).

The letter of FNS of Russia of N PA-4-6/16857 @ to the Departments of FNS of Russia for subjects of the Russian Federation brings of 08.10.2012 information on realization of possibility of the direction of requests in traffic police of the Ministry of Internal Affairs of Russia and the Federal Registration Service on SMEV channels.

At the same time we pay attention that changes shall be made to the database of tax authority only based on the data received in the forms and formats developed according to article 85 of the Tax Code of the Russian Federation and approved by orders of FNS of Russia.

In case of consideration of the applications of taxpayers and the direction of tax notifications it is necessary to consider the following.

Considering regulations article 6.1 and 52 of the Tax Code of the Russian Federation, tax authorities shall finish work on the direction of tax notifications in 36 working days prior to the payment due date established by regulatory legal acts of legislative (representative) bodies of subjects of the Russian Federation and local government bodies in this connection in cases when the payment due date passed or to payment due date there were less than 36 days, the tax notification containing less than three tax periods needs to be created only on request (the address, the requirement) of the taxpayer, at the same time the payment due date shall be established within 30 working days from the date of receipt of such tax notification.

Because according to regulations of the legislation of the Russian Federation on taxes and fees the direction of the tax notification is allowed no more than for three tax periods preceding calendar year of its direction in cases of identification of the taxation objects, calculation of tax for which was not made for three and more prior tax periods (or there was need to make recalculation for three preceding tax periods), the tax notification shall be sent to the shortest possible time after identification of such cases, but the payment due date shall correspond to the term established by the corresponding regulatory legal acts. For example, in case of the direction of the tax notification with calculation (recalculation) of the property tax of physical persons for 2010, of 2011, 2012 in 2013 (after payment due date of 2013) - the payment due date shall be on November 1, 2014.

Thus, the answer to the Statement of the taxpayer with appendix of the renewed tax notification needs to be sent to taxpayers in the cases stated above. In other cases the taxpayer is informed that according to its Statement changes are made to the database of tax authority, and recalculation of tax will be included in the tax notification for the following tax period.

If information of the taxpayer is not confirmed by registering bodies and matches information containing in the database of tax authority, then the letter that data based on which the tax is estimated are confirmed with registering bodies is sent the taxpayer, and modification of the database of tax authority requires modification of information resources of registering body (the name and the address of registering body from which data are received is specified).

It is entrusted to the Departments of FNS of Russia for subjects of the Russian Federation no later than the 20th day of every month, since April, 2013, to submit in Management of the assessed taxes the report of the accruing result about the number of directed tax notifications to taxpayers, and also about the received and processed Applications of taxpayers in new form according to appendix (in the form of the tables Microsoft Excel).

When filling columns 4 - the 7th tables it is necessary to consider the following:

- in column 4 the total quantity of the tax notifications sent in 2013 since 01:01 is specified. 2013, as of the 15th of month under report;

- in column 5 the number of the tax notifications containing recalculations only for the previous tax periods - 2009, is specified to 2010 or 2011 (without calculations (recalculations) for 2012);

- in column 6 the number of the tax notifications containing primary calculation for 2012 and recalculations for the previous tax periods is specified (in case of their inclusion in one tax notification);

- in column 7 the number of the "specified" tax notifications containing recalculations for 2012 and the previous tax periods is specified (in case of their inclusion in one tax notification).

At the same time we report that since April 1, 2013, the letter of 06.04.2012 of N BS-4-11/5865 @, of 05.07.2012 N BS-4-11/11080 @ and N 11-1-05/0153 @ are cancelled of 23.07.2012.

To the Departments of FNS of Russia for subjects of the Russian Federation to bring this information to subordinate tax authorities.

 

Valid counselor of state of the Russian Federation 3 classes S. L. Bondarchuk

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