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

of September 9, 2022 No. ED-7-21/821 @

About modification of appendices to Orders of the Federal Tax Service of 12.11.2014 No. MMB-7-11/578 @ and of 27.06.2018 No. MMB-7-21/419 @

According to Items 4, 10th article 85 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, No. 39, the Art. 5375), subitem 5.9.37 of Item 5 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 (The Russian Federation Code, 2004, No. 40, Art. 3961; 2015, to No. 15, of the Art. 2286), for the purpose of enhancement of information exchange of tax authorities with the bodies (the organizations, officials) performing in the territory of the Russian Federation state registration of small size, ocean and river crafts I order:

1. Bring in appendices to the order of the Federal Tax Service of 12.11.2014 No. MMB-7-11/578 @ "About approval of form and format of submission of data on small size vessels and about their owners, and also procedure for filling of form and of introduction of amendments to the order of FNS of Russia of 17.09.2007 No. MM-3-09/536 @" (it is registered by the Ministry of Justice of the Russian Federation 08.12. 2014, registration No. 35107) with the changes made by orders of the Federal Tax Service of 20.07.2018 No. MMB-7-21/464 @ "About modification of appendices to the order of FNS of Russia of 12.11.2014 No. MMB-7-11/578 @" (it is registered by the Ministry of Justice of the Russian Federation 13.08. 2018, registration No. 51857), of 15.07.2020 No. ED-7-21/445 @ "About modification of appendices to the order of the Federal Tax Service of 12.11.2014 No. MMB-7-11/578 @" (it is registered by the Ministry of Justice of the Russian Federation 14.08. 2020, registration No. 59275), of 29.04.2022 No. ED-7-21/377 @ "About modification of appendices to orders of the Federal Tax Service of 12.11.2014 No. MMB-7-11/578 @ and of 27.06.2018 No. MMB-7-21/419 @" (it is registered by the Ministry of Justice of the Russian Federation 07.06. 2022, registration No. 68765), following changes:

1.1. In appendix No. 1 "the "Data on Small Size Vessels and on Their Owners" Form in the sheet "A" "1." Line 1.8.1 "Quantity" to state data on the small size vessel in the following edition:

"1.8.1. Sign of accounting of the suspended motor in case of state

registration of other small size vessel".

1.2. In appendix No. 2 "Format of submission of data on small size vessels and about their owners electronically":

1.2.1. In the column "Sign of Obligation of Element" of the line "Data on the Body (the Organization, the Official) Which Performed State Registration of the Small Size Vessel" of the table 4.1 "File of Exchange (File)" to replace letter "O" with letter "H";

1.2.2. In the table 4.7 "Data on the Small Size Vessel (Svedms)":

1.2.2.1. In the column "Additional information" of the line "Identification Number" of the word "The Element Is Obligatory for <Tipinf> = GIMS_10 | GIMS_GOD | ABVVP_10 | ABVVP_GOD" to exclude;

1.2.2.2. In the column "Additional information" of the line "ID number of the RMRF small size vessel" of the word "Number is automatically created by information system of Rosmorrechflot. The element is obligatory for <Tipinf> = KMP_10 | КМП_ГОД | ABVVP_10 | АБВВП_ГОД" to exclude;

1.2.3. In the table 4.8 "Data on the Engine (Engines, Main Engine) or Suspended Motor (Suspended Motors) (Sveddvig)":

1.2.3.1. State the line "Quantity" in the following edition:

"

";

1.2.3.2. In the column "Additional information" of the line "Date of Change of Capacity" of the word "The Element Is Obligatory for <Tipinf> = GIMS_10 | GIMS_GOD" to exclude;

1.2.4. In the table 4.11 "Information about the Physical Person on Which the Small Size Vessel (Svedfl) Is Registered" the line "Nationality" to recognize invalid.

1.3. In appendix No. 3 "Procedure for filling of the "Data on Small Size Vessels and on Their Owners" form:

1.3.1. State Item 3.8 in the following edition:

"3.8. On line 1.8 data on engine capacity (engines, the main engine) or the suspended motor of the small size vessel are specified:

on line 1.8.1 - sign "1" if 1.8.2 data on the suspended motor specified on line are earlier considered in case of state registration of other small size vessel concerning the same owner, data on whom contain in the Form;

on line 1.8.2 - data on engine capacity (total capacity of all engines) or on capacity of the suspended motor of the small size vessel;

on line 1.8.3 - date of change of value of engine capacity (engines, the main engine) as a result of re-equipment of the small size vessel (in the presence).";

1.3.2. In Item 4.17 of figure "2.17" to replace with figures "2.18.1";

1.3.3. In Item 5.18 of figure "3.11" to replace with figures "3.12.1".

2. Bring in appendices to the order of the Federal Tax Service of 27.06.2018 No. MMB-7-21/419 @ "About approval of form and format of the submission of data on the ocean, river craft including mixed (river sea) of swimming (except for small size vessels), and about their owners, and also procedure for filling of form and recognition voided Item 1.8 of the order of FNS of Russia of 17.09.2007 No. MM-3-09/536 @" (it is registered by the Ministry of Justice of the Russian Federation 08.08. 2018, registration No. 51817) with the changes made by orders of the Federal Tax Service of 01.06.2020 No. ED-7-21/363 @ "About modification of appendices to the order of the Federal Tax Service of 27.06.2018 No. MMB-7-21/419 @" (it is registered by the Ministry of Justice of the Russian Federation 07.07. 2020, registration No. 58862), of 29.04.2022 No. ED-7-21/377 @ "About modification of appendices to orders of the Federal Tax Service of 12.11.2014 No. MMB-7-11/578 @ and of 27.06.2018 No. MMB-7-21/419 @" (it is registered by the Ministry of Justice of the Russian Federation 07.06. 2022, registration No. 68765), following changes:

2.1. In appendix No. 1 "Form" of the data on the ocean, river craft including mixed (river sea) of swimming (except for small size vessels), and about their owners" in the sheet "A" "1. The data on the ocean, river craft including mixed (river sea) of swimming (except for small size vessels)":

2.1.1. Recognize the line 1.11.1 "Quantity" invalid;

2.1.2. In line 1.13 of the word "Port (Place)" to replace with the word "Place".

2.2. In appendix No. 2 "Format of the submission of data on the ocean, river craft including mixed (river sea) of swimming (except for small size vessels), and about their owners electronically":

2.2.1. In the table 4.1 "File of Exchange (File)" in the column "Name of Element" of the word "-the receiver of data" shall be replaced with words "in the place of state registration of the vessel";

2.2.2. To state the name of table 4.5 in the following edition: "Information on tax authority on the place of state registration of the vessel (NO)";

2.2.3. In table 4.7 "The data on ocean, river crafts including mixed (river sea) of swimming (except for small size vessels) (СведВодТС)":

2.2.3.1. In the line "Port (Place) of State Registration of the Vessel" in the column "Name of Element" of the word "Port (Place)" to replace with the word "Place", in the column "Sign of Obligation of Element" to replace letter "O" with letter "H";

2.2.3.2. In the column "Element Format" of the line "Gross tonnage" of the word "N (7)" shall be replaced with words "N (7.2)";

2.2.4. In the table 4.8 "Data on the Engine (Engines, Main Engine) (Sveddvig)":

2.2.4.1. Recognize the line "Quantity" invalid;

2.2.4.2. In the column "Additional information" of the line "Capacity/draft (General), H.p." of the word "The Element Is Obligatory in the absence of Element <Moshchdvigkvt>" to exclude;

2.2.4.3. In the column "Additional information" of the line "Capacity/draft (General), KW" of the word "The Element Is Obligatory in the absence of Element <Moshchdvigls>" to exclude.

2.3. In appendix No. 3 "Procedure for filling of form the "Of data on the ocean, river craft including mixed (river sea) of swimming (except for small size vessels), and about their owners":

2.3.1. In Item 1.1 of the word to "vehicles" shall be replaced with words to "water vehicles";

2.3.2. In Item 2.2 of the word" in which the Form is represented," to exclude;

2.3.3. State Item 3.12 in the following edition:

"3.12. On line 1.11 the data on the engine (engines, the main engine) which are available for registering body are specified:

on line 1.11.2 - data on engine capacity (total capacity of all engines) of the vessel;

on line 1.11.3 - date of change of value of engine capacity (engines, the main engine) as a result of re-equipment of the vessel (in the presence).";

2.3.4. In Item 3.14 of the word "port (place)" to replace with the word "place".

3. Determine that this order becomes effective since January 1, 2023.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating methodological ensuring work of tax authorities concerning calculation, completeness and payment of vehicle tax and also on the deputy manager of the Federal Tax Service coordinating questions of information technologies.

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