ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of June 20, 2017 No. 97n

About approval of the Procedure for submission of the statement of the organization, the individual entrepreneur, agricultural producer, the citizen conducting personal subsidiary farm about submission of the adjusting declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products after fixed term and decision making about possibility of submission of the adjusting declarations after fixed term

According to the subitem "b" of Item 20 (1) Rules of submission of declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products, approved by the order of the Government of the Russian Federation of August 9, 2012 No. 815 (The Russian Federation Code, 2012, No. 34, Art. 4735; 2016, to No. 21, of the Art. 3007), I order:

approve the enclosed Procedure for submission of the statement of the organization, the individual entrepreneur, agricultural producer, the citizen conducting personal subsidiary farm, about submission of the adjusting declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products after fixed term and decision making about possibility of submission of the adjusting declarations after fixed term.

Approved by the Order of the Ministry of Finance of the Russian Federation of June 20, 2017, No. 97n

Procedure for submission of the statement of the organization, the individual entrepreneur, agricultural producer, the citizen conducting personal subsidiary farm, about submission of the adjusting declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products after fixed term and decision making about possibility of submission of the adjusting declarations after fixed term

I. General provisions

1. This Procedure determines rules of submission of the statement for submission of the adjusting declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products (further - the adjusting declarations) after term, stipulated in Item 20 Rules of submission of declarations on production volume, turnover and (or) use of ethyl alcohol, alcoholic and alcohol-containing products, about use of production capacities, about amount of collected grapes and the grapes used for production of wine-making products, approved by the order of the Government of the Russian Federation of August 9, 2012 No. 815 (further - rules of submission of declarations), and also rules of decision making about possibility of submission of the adjusting declarations after fixed term.

2. The decision on possibility of submission of the adjusting declarations after fixed term (further - the Decision) is made by Federal Service for Alcohol Market Regulation or authorized body of the executive authority of the subject of the Russian Federation.

3. The decision is made by results of consideration of the application of the organization, the individual entrepreneur, the agricultural producer recognized by that according to the Federal Law of December 29, 2006 No. 264-FZ "About development of agricultural industry" (The Russian Federation Code, 2007, No. 1, Art. 27; 2015, No. 7, the Art. 1017) (further - agricultural producer), the citizen conducting personal subsidiary farm, performing cultivation of grapes for production of wine-making products (further - the citizen conducting personal subsidiary farm) about submission of the adjusting declaration after fixed term (further - the Statement, the applicant) in which reasons for the reasons which caused incompleteness or unauthenticity of earlier provided data, and also documents confirming justification of refining of information in the form of originals or their copies certified respectively by the organization, the individual entrepreneur, agricultural producer or the citizen conducting personal subsidiary farm are specified.

4. Are specified in the Statement:

a) date and reference number of the Statement;

b) full and (or) abbreviated name of the applicant, its form of business (in the presence);

c) individual taxpayer number (further - INN), reason code of registration (further - the check point) the applicant (in the presence);

d) applicant's address;

e) contact information of the applicant (phone, e-mail address);

e) number of appendix to rules of the submission of declarations approving form of the declaration which is subject to adjustment;

g) the accounting period for which the declaration which is subject to adjustment is submitted;

h) reasons for need of submission of the adjusting declaration after fixed term;

i) the list of the documents enclosed to the application confirming justification of refining of information;

j) authorized signature, disaggregation of the signature, seal (in the presence).

II. Procedure for submission of the Statement

5. The applicant for the purpose of submission of the adjusting declarations after fixed term submits the Application on paper in:

territorial authority of Federal Service for Alcohol Market Regulation (further - territorial authority) in place of registration of the organization, agricultural producer (concerning the adjusting declarations in the forms provided by appendices No. No. 1 - 10, 14 and 15 to rules of submission of declarations);

executive body of the subject of the Russian Federation in place of registration of the organization, the individual entrepreneur, agricultural producer, at the place of residence of the citizen conducting personal subsidiary farm (concerning the adjusting declarations in the forms provided by appendices No. No. 11 - 13 to rules of submission of declarations).

III. Procedure for decision making

6. The Federal Service for Alcohol Market Regulation or authorized body of the executive authority of the subject of the Russian Federation makes the Decision within 30 days from the date of submission of the Statement to territorial authority or authorized body of the executive authority of the subject of the Russian Federation.

7. The bases for refusal in decision making is:

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