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ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 8, 2014 No. MMB-7-6/267 @

About approval of structure of the qualifiers/reference books used for calculation of the assessed taxes to physical persons

For the purpose of systematization of the qualifiers/reference books used for calculation of the assessed taxes to physical persons I order:

1. Approve structure of the qualifiers/reference books used for calculation of the assessed taxes to physical persons according to appendix No. 1 to this order.

2. Approve the Procedure for maintaining the qualifiers/reference books used in the SEOD personal computer for calculation of the assessed taxes to physical persons for their application in AIS "Tax-3" (further - the Procedure) according to appendix No. 2 to this order.

3. To provide to management of information technologies (T. V. Matveev), Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) completion of the software of STsV NSI and the SEOD personal computer in accordance with the established procedure.

4. To management of the taxation of property and income of physical persons (M. V. Sergeyev), to Management of information technologies (T. V. Matveev), the Departments of FNS of Russia for subjects of the Russian Federation (further - UFNS of Russia), to Inspectorates of the Federal Tax Service of Russia for areas, areas in the cities, to the cities without district division; to provide to Inspectorates of the Federal Tax Service of Russia of interdistrict level, Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) maintaining qualifiers/reference books according to Procedure.

5. To heads (the acting as the head) of UFNS of Russia to bring this order to subordinated tax authorities.

6. To impose control of execution of this order on the deputy manager of the Federal Tax Service S. L. Bondarchuk.

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

Approved by the Order of the Federal Tax Service of the Russian Federation from "__" ______ 2014 No. ________

The reference books used for calculation of the assessed taxes to physical persons and their structure

Name

Abbreviation

Change / new qualifier

Note

The qualifier of tax benefits on the assessed taxes

KNLN

New


The qualifier of categories of the granted tax allowance persons

KLL

New


Qualifier of procedures for incentivization

COMMUNIST PARTY OF LUXEMBOURG

New


The qualifier of real estate categories for determination of rates and privileges

KNSL

New


The qualifier of categories of the earth for determination of rates and privileges

KZSL

New


The qualifier of categories of transport for determination of rates and privileges

KTSL

New


Reference book "The Regulatory Legal Acts Which Are the Basis in case of Calculation of the Assessed Taxes"

SNPA

New


Table "Use of Subjects to Classification of Reference Books, Qualifiers on the Assessed Taxes of Physical Persons on Territorial Subjects of the Russian Federation"

TKCK

New


The qualifier of tax benefits on the assessed taxes (KNLN)

1. Subjects to classification

Subjects to classification are the privileges on the assessed taxes established by the legislation of the Russian Federation on taxes and fees, the legislation of subjects of the Russian Federation, regulatory legal acts of municipalities on the local taxes. Privileges are understood as benefits, provided separate categories of taxpayers stipulated by the legislation about taxes and fees, in comparison with other taxpayers, including opportunity not to pay tax or to pay it in smaller size.

2. Structure of the qualifier

KNLN represents the systematized code of names of tax benefits on the assessed taxes and their codes. Structurally it consists of the identification block and the block of names.

2.1. Structure of the identification block

The identification block of the Qualifier of tax benefits on the assessed taxes consists of three line items. Each line item is constructed with use of facet classification system and serial system of coding.

The first line item of the identification block (specification symbol of tax benefit) determines the tax code, privilege code, sequence number (code) of tax benefit.

The main sign of classification is the tax, i.e. tax benefits are grouped in each tax, and in group sign of classification is the privilege type.

The specification symbol of tax benefit includes three faseta (tax, privilege type, sequence number of tax benefit), consists of seven decimal signs and has the following structure:

XXX XX XX

¦ ¦ ¦

¦ ¦ L-

¦ ¦   sequence number (code) of tax benefit

¦ L-

¦     privilege code

L-

      tax code

The specification symbol of tax benefit gets out of the Qualifier of Tax Benefits (QTB).

The second line item of the identification block consists of five decimal signs and corresponds to code from the Procedure for Incentivization qualifier (PIQ).

The third line item of the identification block consists of six decimal signs and corresponds to code from the Categories of the Granted Tax Allowance Persons (CGTAP) qualifier.

2.2. Structure of the block of names

The block of names consists of subblocks:

- short name;

- full name.

3. Procedure for maintaining qualifier

The qualifier is conducted at the federal level by Management of the taxation of property and income of physical persons based on data of the legislation of the Russian Federation on taxes and fees, data represented to UFNS of Russia on subjects of the Russian Federation on regional and local privileges.

4. Structure and formats of fields of the qualifier in ASVK

The file name for loading of the qualifier is KNLN.TXT

No. of payment order

Submission to ASVK

Name of the field

Sign of obligation of value

Field name

Length

1

KODN

3

Tax code

About

2

KODTL

2

Privilege code

About

3

KODL

2

Privilege code

About

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