ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 24, 2011 No. MMB-7-11/895

About approval of forms and formats of electronic submission of the tax declaration and tax calculation for advance payment for the property tax of the organizations and procedures for their filling

List of amending documents

According to article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, N 53, Art. 5016; 2003, N 23, Art. 2174; 2004, N 27, Art. 2711; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, Art. 31; 2010, N 31, Art. 4198; N 48, of the Art. 6247), for the purpose of realization of provisions of Chapter 30 "The property tax of the organizations" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, N 32, Art. 3340; 2003, N 46, Art. 4435; 2004, N 27, Art. 2711; 2005, N 52, Art. 5581; 2006, N 3, Art. 280, N 23, Art. 2382, N 31, Art. 3436; 2007, N 1, Art. 31, N 21, Art. 2463, N 22, Art. 2564, N 31, Art. 4013, N 49, Art. 6071; 2008, N 27, Art. 3126; 2009, N 44, Art. 5171; N 48, of the Art. 5733, 5734; 2010, N 32, Art. 4298; N 40, of Art. 4969; 6249) I order to N 48, of the Art.:

1. Approve:

Form of the tax declaration on the property tax of the organizations according to appendix No. 1 to this order;

Format of submission of the tax declaration on the property tax of the organizations in electronic form according to appendix No. 2 to this order;

Procedure for filling of the tax declaration on the property tax of the organizations according to appendix No. 3 to this order;

Form of tax calculation for advance payment on the property tax of the organizations according to appendix No. 4 to this order;

Format of representation of tax calculation for advance payment on the property tax of the organizations in electronic form according to appendix No. 5 to this order.

Procedure for filling of tax calculation for advance payment on the property tax of the organizations according to appendix No. 6 to this order.

2. Determine that this order becomes effective since submission of the tax declaration on the property tax of the organizations for tax period of 2011 and tax calculations for advance payments for the property tax of the organizations for the I quarter 2012.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of November 24, 2011 No. MMB-7-11/895

Form of the tax declaration on the property tax of the organizations

The tax declaration on the property tax of the organizations

See. The tax declaration on the property tax of the organizations (9Kb In original language)

 

Appendix № 2

to the Order of the Federal Tax Service of the Russian Federation of November 24, 2011 No. MMB-7-11/895

Format of submission of the tax declaration on the property tax of the organizations in electronic form

I. General provisions

1. This document describes requirements to XML files (exchange daleefayla) of transfer in electronic form of the tax declaration on the property tax of the organizations in tax authorities.

2. Number of the version of this format 5.03, part LXXXIV.

II. Description of the file of exchange

3. The name of the file of exchange shall have the following appearance:

R_T_A_K_O_GGGGMMDD_N, where:

R_T - the prefix accepting value: NO_IMUD;

A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange * is intended; A and K identifiers have appearance for tax organovchetyrekhrazryadny code (code of tax authority according to the "System of Designation of Tax Authorities" qualifier, further - SONO);

About - the identifier of the sender of information, has appearance:

for the organizations - nineteen-digit code (the identification taxpayer number (ITN) and reason code of registration (check point) of the organization (separate division);

for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero).

GGGG - year of forming of the transferred file, MM - month, DD - day;

N - identification number of the file. (Length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).

Expansion of name of the file - xml. Expansion of name of the file can be specified by both lower case, and capital letters.

Parameters of the first line of the file of exchange

The first line XML of the file shall have the following appearance:

<, xml version = "1.0" encoding = "windows-1251",>

The name of the file containing the XSD scheme of the file of exchange shall have the following appearance:

NO_IMUD_1_084_00_05_03_xx, where xx - number of the version of the scheme.

Expansion of name of the file - xsd.

4. The logical model of the file of exchange is presented in the form of the chart of structure of the file of exchange in the drawing of 1 this Format. Elements of logical model of the file of exchange are elements and XML attributes of the file. The list of structural elements of logical model of the file of exchange and the information about them are provided in tables 4.1 - 4.20 these Formats.

For each structural element of logical model of the file of exchange the following data are provided.

Name of element. Full name of element ** is given.

Abbreviated name of element. The abbreviated name of element is provided. Syntax of the abbreviated name shall satisfy the XML specifications.

Sign like element. Can accept the following values: "About" difficult element of logical model (contains the enclosed elements), "П" the simple element of logical model realized in the form of the XML element of the file, "And" - the simple element of logical model realized in the form of attribute of the XML element of the file. The simple element of logical model does not contain the enclosed elements.

Format of value of element. The format of value of element is represented the following symbols: T - symbolical line; N - numerical value (whole or fractional).

The format of symbolical line is specified in the form of T (n-to) or T (= to) where: n - the minimum quantity of signs, to - the maximum quantity of signs, symbol "-" - divider, = symbol" means the fixed quantity of signs in line. If the minimum quantity of signs equally in 0, the format has the T appearance (0-k). If the maximum quantity of signs is unrestricted, the format has appearance of T (n-).

The format of numerical value is specified in the form of N(m.к) where: mmaksimalnoye quantity of signs in number, including sign (for negative number), the whole and fractional part of number without the dividing decimal point, kmaksimalnoye number of signs of fractional part of number. If the number of signs of fractional part of number is equal 0 (i.e. integer), then the format of numerical value has appearance of N(m).

For the simple elements which are basic in XML (determined in http://www.w3.org/TR/xmlschema-0), for example, element with the date type, the field "Format of Value of Element" is not filled. For such elements in the field "Additional information" is specified type of Basic Element.

The sign of obligation of element determines obligation of presence of element (set of the name of element and its value) in the file of exchange. The sign of obligation of element can accept the following values: "About" - element availability in the file of exchange is obligatory; "N" - presence of element at the file of exchange is optional, i.e. the element can be absent. If the element accepts the limited list of values (on the qualifier, the code dictionary, etc.), then the sign of obligation of element is supplemented with symbol "K". For example: "OK". If the number of realization of element can be more than one, the sign of obligation of element is supplemented with symbol "M". For example: "NANOMETER, OKM".

Value "U" in case of the description in the XSD scheme of the conditions shown to element in the file of exchange, described in the column "Additional information" can be added to above-mentioned signs of obligation of element. For example: "WELL", OKA.

Additional information. For difficult elements the reference to the table in which the structure of this element is described is specified. For the elements accepting the limited list of values from the qualifier (the code dictionary, etc.), the corresponding name of the qualifier is specified (the code dictionary, etc.) or the list of possible values is provided. For the qualifier (the code dictionary, etc.) the reference to its location can be specified. For the elements using the user type of data the name of standard element is specified.

The XSD scheme of the file of exchange in electronic form is provided by the separate file and posted on the website of the Federal Tax Service.

 

Figure 1. Chart of structure of the file of exchange.

Table 4.1

File of exchange (File)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
File identifier	Idfayl	And	T (1-100)	About	Contains (repeats) name of the created file (without expansion)
The version of the transferring program	ВерсПрог	And	T (1-40)	About
Version of format	Versform	And	T (1-5)	About	Accepts value: 5.03
Structure and structure of the document	Document	With		About	The structure of element is provided to tab. 4.2

 

Table 4.2

Structure and structure of the document (Document)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of form of the reporting under KND	KND	And	T (= 7)	OK	Standard element <КНДТип>. Accepts value: 1152026
Date of forming of the document	Datadok	And	T (= 10)	About	Standard element <Datatip>. Date in the DD.MM.GGGG format
Period (code)	Period	And	T (= 2)	OK	Accepts value:
					34 - calendar year |
					50 - the last tax period by reorganization (liquidation) of the organization
Accounting year	Otchetgod	And		About	Standard <xs:gYear> element. Year in the GGGG format
Code of tax authority	КодНО	And	T (= 4)	OK	Standard element <СОНОТип>. Value is chosen according to the "System of Designations of Tax Authorities" qualifier
Number of adjustment	Nomkorr	And	T (1-3)	About	Accepts value:
					0 - source document,
					1 - 999 - number of adjustment for the adjusting document
Code of the place by which the document is submitted	To Pomest	And	T (= 3)	OK	Accepts value:
					213 - in the place of accounting as the largest taxpayer |
					214 - in the location of the Russian organization, not being the largest taxpayer |
					215 - in the location of the legal successor who is not the largest taxpayer |
					216 - in the place of accounting of the legal successor who is the largest taxpayer |
					221 - in the location of the separate division of the Russian organization having separate balance |
					245 - in the place of registration in tax authority of the foreign organization |
					281 - in the location of the real estate unit (concerning which the separate procedure for calculation and tax discharge is established)
Information about the taxpayer	SVNP	With		About	The structure of element is provided to tab. 4.3
Information about person who signed the document	Signer	With		About	The structure of element is provided to tab. 4.6
The tax declaration on the property tax of the organizations	Imushchnd	With		About	The structure of element is provided to tab. 4.8

 

Table 4.3

Information about the taxpayer (SVNP)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of type of economic activity on the RCEAP qualifier	RCEAP	And	T (2-8)	OK	Standard element <ОКВЭДТип> Accepts value according to the All-Russian Classifier of Economic Activities
Contact phone number of the taxpayer	Tlf	And	T (1-20)	N
Taxpayer organization	NPYUL	With		About	The structure of element is provided to tab. 4.4

 

Table 4.4

Taxpayer organization (NPYuL)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Name of the organization	НаимОрг	And	T (1-1000)	About
INN of the organization	INNYUL	And	T (= 10)	About	Standard element <ИННЮЛТип>
CHECK POINT	CHECK POINT	And	T (= 9)	About	Standard element <КППТип>
Data on the reorganized (liquidated) organization	Svreorgyul	With		N	The structure of element is provided to tab. 4.5

 

Table 4.5

Data on the reorganized (liquidated) organization (Svreorgyul)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Code of form of reorganization (liquidation)	ФормРеорг	And	T (= 1)	OK	Accepts value:
					0 - liquidation |
					1 - transformation |
					2 - merge |
					3 - separation |
					5 - accession |
					6 - separation with simultaneous accession
INN of the organization	INNYUL	And	T (= 10)	WELL	Standard element <ИННЮЛТип> The element is obligatory in case of <ФормРеорг> = 1 | 2 | 3 | 5 | 6
CHECK POINT	CHECK POINT	And	T (= 9)	WELL	Standard element <КППТип> The element is obligatory in case of <ФормРеорг> = 1 | 2 | 3 | 5 | 6

 

Table 4.6

Information about person who signed the document (Signer)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
Sign of person which signed the document	Prpodp	And	T (= 1)	OK	Accepts value:
					1 - taxpayer |
					2 - representative of the taxpayer
Surname, name, middle name	FULL NAME	With		About	Standard element <ФИОТип>. The structure of element is provided to tab. 4.22
Information about the representative of the taxpayer	Svpred	With		WELL	The structure of element is provided to tab. 4.7. The element is obligatory in case of <Prpodp> = 2

 

Table 4.7

Information about the representative of the taxpayer (Svpred)

Name of element	Abbreviated name (code) of element	Sign like element	Element format	Sign of obligation of element	Additional information
The name of the document confirming powers of the representative of the taxpayer	Naimdok	And	T (1-120)	About

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