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The document ceased to be valid from accounting (financial) records electronically for the period 2015 according to the Order of the Federal Tax Service of the Russian Federation of December 31, 2015 No. AC-7-6/710 @

ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 3, 2013 No. MMB-7-6/312 @

About approval of format of submission of accounting (financial) records of socially oriented non-profit organizations electronically

According to the subitem 5 of Item 1 of article 23 of the Tax Code of the Russian Federation and based on the Federal Law of 06.12.2011 No. 402-FZ "About financial accounting", the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "About forms of accounting records of the organizations", in edition of the order of the Ministry of Finance of the Russian Federation of 04.12.2012 No. 154n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of July 2, 2010" and in connection with the letter of FNS of Russia of 26.06.2013 No. ED-4-3/11569 "About delegation of power of the head of the economic actor on signing of accounting (financial) records to the other person based on the power of attorney" I order to No. 66n:

1. Approve format of submission of accounting (financial) records of socially oriented non-profit organizations electronically according to appendix to this order.

2. Determine that this order becomes effective for accounting (financial) records of socially oriented non-profit organizations electronically for the period 2013.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

Head of the Federal Tax Service

M. V. Mishustin

 

Approved by the Order of the Federal Tax Service of the Russian Federation of September 3, 2013, No. MMB-7-6/312 @

Format of submission of accounting (financial) records of socially oriented non-profit organizations electronically

I. General provisions

1. This document describes requirements to XML files (further - to files of exchange) transfers electronically of data on accounting (financial) records of socially oriented non-profit organizations in tax authorities.

2. This format (part CXLIII, version 5. 02) No. 402-FZ "About financial accounting", the order of the Ministry of Finance of the Russian Federation of 02.07.2010 No. 66n "About forms of accounting records of the organizations", taking into account changes in the order of the Ministry of Finance of the Russian Federation of 04.12.2012 No. 154n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n" is developed according to the Federal Law of 06.12.2011.

II. Description of the file of exchange

3. The name of the file of exchange shall have the following appearance:

R_T_A_K_O_GGGGMMDD_N, where:

R_T - the prefix accepting NO_BUHSO№O value;

A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange is intended <1>. Each of identifiers (A and K) has appearance for tax authorities - four-digit code (code of tax authority according to the "System of Designation of Tax Authorities" (SDTA) qualifier;

--------------------------------

<1> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match.

O - the identifier of the sender of information, has appearance:

for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (separate division);

for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero);

GGGG - year of forming of the transferred file, MM - month, DD - day;

No. - identification number of the file (length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).

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