LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of June 4, 2012 No. ED-4-3/9126 @

About procedure for filling of the tax declaration on the value added tax

The Federal Tax Service in connection with the changes brought in Chapter 21 "Value added tax" of part two of the Tax Code of the Russian Federation (further - the Code) the Federal Laws of 01.07.2011 N 170-FZ "About technical inspection of vehicles and about modification of separate legal acts of the Russian Federation" (further - the Federal Law N 170-FZ), of 21.11.2011 N 328-FZ "About modification of separate legal acts of the Russian Federation regarding forming and use of the target capital of non-profit organizations" (further - the Federal Law N 328-FZ), of 28.11.2011 N 336-FZ "About modification of separate legal acts of the Russian Federation in connection with adoption of the Federal Law "About Investment Partnership" (further - the Federal Law N 336-FZ), of 28.11.2011 N 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" (further - the Federal Law N 338-FZ) is reported by the following.

The Federal Laws stated above provide, in particular, amendment of Item 2 of article 146 of the Code new subitems 4.2 and 8. 1, Item 2 of article 149 of the Code new subitems 17.1 and 17.2 and Item 3 of article 149 of the Code new subitems 33 and 34, which became effective since January 1, 2012.

1. For the purpose of Chapter 21 of the Code are not recognized the taxation object the value added tax:

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