LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 13, 2012 No. BS-4-11/19074 @

About the tax declaration on vehicle tax

In connection with the arriving addresses from taxpayers - the organizations the Federal Tax Service reports.

According to Item 1 of article 363.1 of the Tax Code of the Russian Federation (further - the Code) taxpayers, being the organizations, after tax period represent to tax authority in the location of vehicles the tax declaration on tax.

For tax period - 2012 taxpayers represent the tax declaration on vehicle tax (further - the tax declaration) in the form approved by the order of FNS of Russia of 20.02.2012 of N MMB-7-11/99 @ "About approval of form and format of submission of the tax declaration on vehicle tax in electronic form and the Procedure for its filling" (further - the order of 20.02.2012 of N MMB-7-11/99 @).

By the general rule the taxpayer independently estimates the tax amount which is subject to payment for tax period proceeding from tax base, the tax rate and tax benefits (Item 1 of article 52 of the Code).

The form of the tax declaration on vehicle tax approved by the order of 20.02.2012 of N MMB-7-11/99 @ provides opportunity to estimate the amount of vehicle tax which is subject to payment in the budget in case of application of tax benefit, both for all tax period, and for incomplete tax period.

At the same time it should be noted that the procedure for filling of the tax declaration approved by the order of 20.02.2012 of N MMB-7-11/99 @ contains the incorrect description of algorithm of calculation of the amounts of tax benefits. Corresponding changes (regarding the specified algorithm) are made to the order of 20.02.2012 of N MMB-7-11/99 @ by the order of FNS of Russia of 26.10.2012 of N MMB-7-11/808 @ and will be applied since submission of the tax declaration on vehicle tax for tax period of 2013.

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