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

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;

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;

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;

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;

- copy of primary notice with mark of the tax authority which is earlier transferred by tax authority to the buyer of ethyl alcohol. In cases when supply of alcohol was partially performed, the copy of primary notice transferred by the buyer to the supplier of alcohol specified in primary (cancelable) notice is not represented as for the specified supplier this notice is the basis of the made delivery;

- copies of the invoices or other shipping documents confirming the actual scope of supply of alcohol with the supplier specified in primary (cancelable) notice;

If the total amount of the ethyl alcohol which was actually purchased according to primary notice on payment of advance payment of excise and specified in the new notice is less than an amount of alcohol specified in primary notice, the amount of excessively paid advance payment of excise is subject to offsetting (return) according to the procedure, stipulated in Clause 78 Tax codes;

3. In case of lack of purchase of the ethyl alcohol which is partially undersupplied 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 (cancelable) 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.

As in the considered situation of purchase of the undersupplied alcohol amounts at other supplier it is not performed, representations new (instead of cancelled) notices with the advance payment amount estimated proceeding from the undersupplied alcohol amount, and also secondary payment in the budget of advance payment of excise (or submissions of the new bank guarantee for the purpose of release from its payment) it is not required;

- the copy of primary notice with mark of tax authority which is earlier transferred by tax authority to the buyer of ethyl alcohol;

- copies of the invoices or other shipping documents confirming the actual scope of supply of ethyl alcohol with the supplier specified in primary (cancelable) notice;

Excessively paid amount of advance payment of excise formed owing to underdelivery of ethyl alcohol is subject to offsetting (return) according to the procedure, stipulated in Clause 78 Tax codes.

4. If during action of primary notice of purchase of ethyl alcohol it was not performed, along with the plea of nullity of this notice are represented:

- 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. 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;

Excessively paid amount of advance payment of excise formed owing to lack of purchase of ethyl alcohol is subject to offsetting (return) according to the procedure, stipulated in Clause 78 Tax codes.

5. In case of supplier return of all amount of the ethyl alcohol which was purchased according to primary notice along with the plea of nullity of primary notice are represented:

- two copies of primary 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. 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;

- copies of the source documents confirming the fact of return of ethyl alcohol (superimposed and other documents);

Excessively paid amount of advance payment of excise formed owing to return of all amount of the purchased ethyl alcohol to the seller is subject to offsetting (return) according to the procedure, stipulated in Clause 78 Tax codes.

6. In case of partial supplier return of the ethyl alcohol which was purchased according to primary notice along with the plea of nullity of primary notice are represented:

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