of August 23, 2012 No. MMB-7-6/572 @
About approval of format of representation of calculation of financial result of investment partnership in electronic form
According to the order of the Ministry of Finance of the Russian Federation of 13.06.2012 N 77 N "About approval of form of calculation of financial result of investment partnership" order:
1. Approve the enclosed Format of representation of calculation of financial result of investment partnership in electronic form.
2. Determine that this order is applied since submission of the tax declaration on the income tax of the organizations in electronic form in nine months 2012, and the taxpayers estimating monthly advance payments proceeding from actually got profit - since submission of the tax declaration in eight months 2012.
3. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.
Head of the Federal Tax Service M. V. MISHUSTIN
2012 of N ____ is approved by the order of FNS of Russia from "___" ________
1. This format describes requirements to XML files of transfer in electronic form of data with data of calculation of financial result of investment partnership (further - to files of exchange) in tax authorities.
2. This format (part CXXXIII, version 5. 01) N 77 N "About approval of form of calculation of financial result of investment partnership" are developed according to the order of the Ministry of Finance of the Russian Federation of 13.06.2012 (N 24887) is registered in the Ministry of Justice of the Russian Federation 12.07.2012.
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_RFINREZ;
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 authorities - four-digit code (code of tax authority according to the "System of Designations of Tax Authorities" (SDTA) qualifier;
--------------------------------
<*> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match. For the files represented by taxpayers to tax authority, the identifier of the final receiver in name of file K shall match with value of Code of Tax Authority attribute (КодНО) in the represented file of exchange.
O - the identifier of the sender of information, has appearance:
for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (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_RFINREZ_1_133_00_05_01_xx, where xx - number of the version of the scheme.
Expansion of name of the file - xsd.
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.
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 - 4.15 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 <*>.
--------------------------------
<*> 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 (code) 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.
Element format. The format 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, 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 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 "Element Format" 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.
The additional information contains, if necessary, the requirements to element of the file of exchange which are not specified earlier. 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.
+-+ ¦
¦¦-¦ attributes¦
¦+-- +------+
¦ -------------------+¦
¦ ¦ ИдФайл ¦¦
-+ +-------------------¦
¦¦ Идентификатор файла ¦
¦¦ ------------------+ ¦
¦¦ ¦ ВерсПрог ¦ ¦
¦¦ +------------------ ¦
¦¦ Версия передающей ¦
¦¦ программы ¦
¦¦ +-----------------+ ¦
¦¦ ¦ ВерсФорм ¦ ¦
¦¦ +------------------ ¦
¦¦ Версия формата ¦
¦+----------------------
¦ ---------------+
¦ ¦--+ ¦
¦ ¦¦-¦ attributes¦
¦ ¦+-- +------+
¦ ¦ -------------------+¦
¦ ¦ ¦ КНД ¦¦
¦ ¦ +-------------------¦
¦ ¦ Код формы отчетности¦
¦ ¦ по КНД ¦
--------+ ¦ ¦ -------------------+¦
¦ -++¦ ¦ ¦ ДатаДок ¦¦
¦ Файл ¦-++ --+ +-------------------¦
¦ ++-¦ ¦ ¦ Дата формирования ¦
+-------- ¦ ¦ ¦ документа ¦
Файл ¦ ¦ ¦ -------------------+¦
обмена ¦ ¦ ¦ ¦ Период ¦¦
¦ ¦ ¦ +-------------------¦
¦ ¦ ¦ Отчетный (налоговый)¦
¦ ¦ ¦ период ¦
¦ ¦ ¦ -------------------+¦
¦ ¦ ¦ ¦ ОтчетГод ¦¦
¦ ¦ ¦ +-------------------¦
¦ ¦ ¦ Отчетный год ¦
¦ ¦ ¦ -------------------+¦
¦ ¦ ¦ ¦ КодНО ¦¦
¦ ¦ ¦ +-------------------¦
¦ ¦ ¦ Код налогового ¦
¦ ¦ ¦ органа ¦
¦/-------\ ------------¬ ¦ ¦ -------------------+¦
¦¦ +-+¦ -++¦ ¦ ¦ НомКор𠦦
++-.-.-.-¦-++ Документ ¦-++ ¦ +-------------------¦
¦ +--¦ ++-¦ ¦ Номер корректировки ¦
\-------/ +------------ ¦ +----------------------
Состав и ¦
структура ¦ -----------+ ¦ ---------+
документа ¦ ¦ -++ ¦ ¦ -++
¦ --+ СвНП ¦+¦ ¦ ¦ОперЦБ ¦+¦
¦ ¦ ¦ ++- ¦ ¦ +++
¦ ¦ +----------- ¦ ++----\---¦
¦ ¦ Сведения о ¦ +-----\---
¦ ¦ налогоплательщике ¦ \/
¦ ¦ --------------¬ ¦ 1..3
¦ ¦ ¦ -++ ¦ Расчет финансового
¦ +-+ Подписант ¦+¦ ¦ результата по операциям
¦ /-------\ ¦ ¦ ++- ¦ с ценными бумагами и
¦ ¦ +-+ ¦ +-------------- ¦ финансовыми инструментами
+-+-.-.-.-¦-+-+ Лицо, подписавшее ¦ срочных сделок
¦ +-- ¦ документ ¦ ------------¬
\-------/ ¦ -------------+ /-------\ ¦ ¦ -++
¦ ¦ -++ ¦ +-+ +-+ДолУчПроч ¦+¦
+-+РасчФинРез ¦-+-------------+-.-.-.-¦-+-+ ¦ ++-
¦ ++- ¦ +-- ¦ +------------
+------------- \-------/ ¦ Расчет финансового
Расчет финансового ¦ результата по операциям
результата инвестиционного ¦ с долями участия в уставном
товарищества ¦ капитале организаций
¦ и прочим операциям,
¦ а также доходы, полученные
¦ в виде дивидендов
¦ ----------------+
¦ ¦ -++
+-+РаспРасхУпТов ¦+¦
¦ ++-
+----------------
Расчет распределения
расходов управляющего
товарища в интересах
всех товарищей для ведения
общих дел товарищей в
соответствии с установленной
договором инвестиционного
товарищества долей каждого
участника в прибыли
инвестиционного товарищества
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