ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 18, 2013 No. MMB-7-6/21 @

About approval of formats of submission of accounting (financial) records of insurers electronically

According to the subitem 5 of Item 1 of article 23 of the Tax Code of the Russian Federation, based on the Federal Law of 06.12.2011 N 402-FZ "About financial accounting", the order of the Ministry of Finance of the Russian Federation of 27.07.2012 of N 109 N "About forms of accounting (financial) records of insurers" and in connection with enforcement on January 1, 2013 of the All-Russian Classifier of Organizational-Legal Forms OK 028-2012, N 505 St approved by the order of Federal Agency for Technical Regulation and Metrology of 16.10.2012, order:

1. Approve:

format of submission of the balance sheet of the insurer electronically according to the appendix N1 to this order;

format of submission of the report on financial results of the insurer electronically according to the appendix N2 to this order;

format of submission of the report on changes of the capital of the insurer electronically according to the appendix N3 to this order;

format of submission of the cash flow statement of the insurer electronically according to the appendix N4 to this order;

format of submission of the report of medical insurance company on target use of means of compulsory medical insurance electronically according to the appendix N5 to this order;

format of submission of the report of society of mutual insurance on target use of means electronically according to the appendix N6 to this order.

2. Determine that this order becomes effective for accounting (financial) records of insurers electronically for 2012.

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