LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 22, 2014 No. State Duma-4-3/9943 @

About cancellation of notices on payment (exemption) of advance payment of excise

The Federal Tax Service in connection with adoption of the Federal Law of 30.09.2013 No. 269-FZ "About modification of Chapter 22 parts two of the Tax Code of the Russian Federation" sends this letter for the purpose of systematization and uniformity of actions of tax authorities and taxpayers - producers of alcoholic and (or) excisable alcohol-containing products (further - buyers of ethyl alcohol, taxpayers) when implementing according to provisions of Item 20 of article 204 of the Tax Code of the Russian Federation (further - the Tax code) procedures of cancellation of notices on payment (exemption) of advance payment of excise (further - the notice) in case of replacement of the supplier of the ethyl alcohol and (or) scope change which is purchased (the Customs union imported from the territories of state members) of ethyl alcohol.

According to provisions of Items 20 and 21 of article 204 of the Tax Code the buyer of ethyl alcohol cancels earlier provided notice (primary notice) and represents the new notice in the following situations:

1. In case of replacement of the supplier of ethyl alcohol along with the plea of nullity of primary notice constituted in any form (with indication of the cancellation reason) are represented:

1) when purchasing ethyl alcohol at other supplier in the amount specified in primary notice:

- four copies (including one copy electronically) new (instead of cancelled) the notice containing the information about other supplier of ethyl alcohol;

- two copies of primary (cancelable) notice with mark of the tax authority which is earlier transferred by tax authority to the buyer of ethyl alcohol including the copy given by the buyer to the supplier of ethyl alcohol specified in primary (cancelable) notice. Non-presentation at least of one copy of primary notice with mark of tax authority is the basis for refusal by tax authority in reception of an application about cancellation of primary notice;

- the specified tax declaration (for tax period, in which according to Item 7 provisions (or 14) article 204 of the Tax Code primary notice was provided to tax authority), reflecting the information about other supplier of ethyl alcohol.

As in the considered situation in the new notice the amount of the purchased ethyl alcohol and, respectively, advance payment amount of excise are specified in the same size, as in cancelable, repeated payment in the budget of advance payment of excise or submission of the new bank guarantee (on condition of adherence to deadline of its action, the stipulated in Item Tax code of the 12th Article 204 or Item 2 of article 184 of the Tax Code) does not require;

2) when purchasing ethyl alcohol at other supplier in the amount other than the amount specified in primary notice:

- four copies (including one copy electronically) new (instead of cancelled) the notice containing the information about other supplier of ethyl alcohol and the excise advance payment amount estimated proceeding from amount of the ethyl alcohol which is purchased from this supplier;

- two copies of primary (cancelable) notice with mark of the tax authority which is earlier transferred by tax authority to the buyer of ethyl alcohol including the copy given by the buyer to the supplier of ethyl alcohol specified in primary (cancelable) notice. Non-presentation at least of one copy of primary notice with mark of tax authority is the basis for refusal by tax authority in reception of an application about cancellation of primary notice;

- the copy of the payment document confirming payment by the buyer of alcohol of difference between the advance payment amounts specified in new and in cancelled notices (or the bank guarantee for the purpose of exemption of the specified difference) - if in the new notice the amount of the purchased ethyl alcohol and, respectively, advance payment amount of excise are specified in bigger size, than in cancelable. At the same time, if surcharge of advance payment of excise is made in time, later in comparison with term, stipulated in Item the 6th article 204 of the Tax Code, the penalty fee estimated according to provisions of article 75 of the Tax Code is collected from the taxpayer.

If in the new notice on exemption of advance payment of excise the amount of the purchased ethyl alcohol and advance payment amount of excise are specified in smaller size, than in cancelable, submission of the new bank guarantee is not required on condition of adherence to deadline of its action, the stipulated in Item Tax code of the 12th Article 204 or Item 2 of article 184 of the Tax Code.

If in the new notice on payment of advance payment of excise the amount of the purchased ethyl alcohol and advance payment amount of excise are specified in smaller size, than in cancelable, the amount of excessively paid advance payment of excise is subject to offsetting (return) according to the procedure, stipulated in Clause 78 Tax codes;

- the specified tax declaration (for tax period, in which according to Item 7 provisions (or 14) article 204 of the Tax Code primary notice was provided to tax authority), reflecting the information about other supplier of ethyl alcohol and the excise advance payment amount estimated proceeding from amount of the alcohol specified in the new notice.

2. In case of purchase of the ethyl alcohol which is partially undersupplied by the supplier according to primary notice at other supplier along with the plea of nullity of primary notice are represented:

- four copies (including one copy electronically) the new (corrected) notice which is drawn up on the supplier of the ethyl alcohol specified in primary notice in which the advance payment amount of excise shall be estimated proceeding from amount of the ethyl alcohol which was actually purchased from this supplier;

- four copies (including one copy electronically) new (instead of cancelled) the notice containing the information about other supplier of ethyl alcohol and the excise advance payment amount estimated proceeding from the amount of the ethyl alcohol undersupplied according to primary notice and which is purchased from other supplier;

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