ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 1, 2012 No. MMB-7-6/40 @

About approval of format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers

List of amending documents

For the purpose of enhancement of the software realizing acceptance from the Russian taxpayers of statements for commodity importation and payment of indirect taxes within provisions of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union of 25.01.2008 and protocols to it, I order:

1. Approve format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers according to the appendix N 1 to this order.

2. Approve Rules of control of the statement for commodity importation and payment in case of its acceptance in tax authority according to the appendix N 2 to this order.

3. Determine that the format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers approved by this order is applied to statements for commodity importation and payment of the indirect taxes represented to tax authority after 05.03.2012.

4. To provide to Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) completion of the software "Custom union - exchange", including, realizing acceptance from the Russian taxpayers of statements for commodity importation and payment of indirect taxes (daleeprogrammny providing), and placement it in Fund of algorithms and programs of FNS of Russia till 29.02.2012.

5. To management of informatization (V. G. Kolesnikov) to organize implementation of the software in tax authorities.

6. Recognize invalid from 05.03.2012:

- the order of FNS of Russia of 24.01.2011 N MMB-7-6/25 @ "About approval of format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers";

- the order of FNS of Russia of 01.06.2011 N MMB-7-6/349 @ "About introduction of amendments to the order of FNS of Russia of 24.01.2011 N MMB-7-6/25 @ "About approval of format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers";

- the order of FNS of Russia of 19.07.2011 N MMB-7-6/453 "About introduction of amendments to the order of FNS of Russia of 01.06.2011 N MMB-7-6/349 @ "About approval of format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayers".

7. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

 

 Appendix №1

No. MMB-7-6/40 @ is approved by the order of FNS of Russia of February 1, 2012

Format of the statement for commodity importation and payment of indirect taxes of the Russian taxpayer

I. General information

1. This document describes requirements to XML files (further - to files of exchange) transfers of data of the statement for commodity importation and payment of indirect taxes of the Russian taxpayer.

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 ON _ZVLRPOK value;

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 <*>. Each of identifiers (A and K) for tax authorities - four-digit code (code of tax authority on the "System of Designations of Tax Authorities" Qualifier (further - SONO)). For this format of value of A and K identifiers match;

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<*> Transfer of the file from the sender to the final receiver can be performed in several stages through other (intermediate) tax authorities. The identifier A designates tax authority in which the tax agent the file of exchange is submitted. The identifier K designates tax authority in which the tax agent stays on the registry. In case of transfer of the file from the sender to the final receiver without the intermediate stages (i.e. in the absence of the tax authorities performing transfer at the intermediate stages) values of identifiers A and K match.

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

for the organizations the identifier of the sender of information is presented in the form of 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).

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"?>

Name of the file containing the scheme of the file of exchange

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

ON _ZVLRPOK_2_430_14_05_05_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 chart form 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 - 4.21 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 <*>.

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<*> In line of the table several elements which names are divided by symbol "|" can be described. Such form of record is applied in case of possible presence at the file of exchange only of one element from described in this line.

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: "With" - 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-k) or T(=k) where n - the minimum quantity of signs, k - the maximum quantity of signs, symbol "-" - the divider, = symbol" means the fixed quantity of signs in line. If the minimum quantity of signs equally in 0, the format has appearance of T(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.k) where m - the maximum quantity of signs in number, including sign (for negative number), the whole and fractional part of number without the dividing decimal point, k - the maximum 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".

The additional information - are specified requirements to this XML element of the file (are explained). 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.

 

 

 

File of exchange (File)

 

Name of element	Reduced   name   (code) of element	Sign  type   element	Format   element	Sign    obligation element	Additional information
File identifier	Idfayl	And	T (1-100)	About	Contains (repeats) name  the file without point and         expansions of name of the file
Version of format	Versform	And	T (1-5)	OK	Accepts value: 5.05
Information type	Tipinf	And	T (1-50)	OK	Accepts value:       ESNDSTSNP
The version of the transferring program	ВерсПрог	And	T (1-40)	N
Code of tax authority      receiver	КодНО	And	T (= 4)	OK	Standard element           <СОНОТип>.                Code on the SONO qualifier

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