ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of October 26, 2012 No. MMB-7-11/808 @

About modification of appendix No. 3 to the order of the Federal Tax Service of February 20, 2012 NMMB-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"

According to article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2001, N 53, Art. 5016; 2003, N 23, Art. 2174; 2004, N 27, Art. 2711; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, Art. 31; 2010, N 31, Art. 4198; N 48, of Art. 6247; 2011, N 47, Art. 6611; 2012, N 27, the Art. 3588) for the purpose of realization of provisions of Chapter 28 "Vehicle tax" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2002, N 30, Art. 3027; 2004, N 27, Art. 2711; N 31, of Art. 3231; N 34, of Art. 3523; 2005, N 25, Art. 2427; N 43, of Art. 4350; N 52, of Art. 5581; 2007, N 1, Art. 31; 2009, N 48, Art. 5732, Art. 5733; N 52, of Art. 6444; 2010, N 31, Art. 4198; N 32, of Art. 4298; 6248) I order to N 48, of the Art.:

1. Bring in the appendix N 3 "Procedure for filling of the tax declaration on vehicle tax" to the order of the Federal Tax Service of 20.02.2012 No. 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" (29.03.2012, registration number 23657 is registered by the Ministry of Justice of the Russian Federation; "The Russian newspaper", 2012, N 159) changes according to appendix to this order.

2. Determine that this order is applied since submission of the tax declaration on vehicle tax for tax period - 2013.

Appendix

to the order of FNS of Russia of October 26, 2012 No. MMB-7-11/808 @

Changes which are made to appendix No. 3 "Procedure for filling of the tax declaration on vehicle tax" to the order of the Federal Tax Service of 20.02.2012 No. MMB-7-11/99 @

1. "Procedure for filling of the Section 2 "Calculation of the Amount of Vehicle Tax for Each Vehicle" to make the following changes to the section V:

1.1. Add Item 5.1 with the paragraph of the following content "If the legislation of the subject of the Russian Federation provides transfer of vehicle tax in the regional budget without the direction for standard rates of tax amount in budgets of municipalities, one Declaration can be filled in concerning the total amount of vehicle tax concerning all vehicles which location is the territory of the subject of the Russian Federation which is subject to payment in the budget of the subject of the Russian Federation in coordination with tax authority on this subject of the Russian Federation. In this case when filling the Declaration the RCATU code corresponding to the territory of the municipality subordinated to tax authority in the place of submission of the Declaration is specified".

1.2. In Item 5.17 the fifth to replace the paragraph with the paragraph of the following content "For example if the corresponding privilege is established by subitem 10.2 of Item 5 of article 7 of the law of the subject of the Russian Federation, then on line with code 170 it is specified:

+-+-+-+-+-+ +-+-+-+-+-+-+-+-+-+-+-+-+
¦2¦0¦2¦1¦0¦/¦0¦0¦0¦7¦0¦0¦0¦5¦1¦0¦.¦2¦
+-+-+-+-+-+ +-+-+-+-+-+-+-+-+-+-+-+-+ ".

1.3. In Item 5.18 of the word "with code 120" shall be replaced with words "with code 160".

1.4. In Item 5.20 of the word "the value specified in line with code 140," shall be replaced with words "the tax base specified in line with code 070, of the tax rate, specified in line with code 130, of the coefficient reflected in line with code 160,".

1.5. In Item 5.22:

- after words "the tax amount estimated on the lowered tax rate" to add with words ", increased by the coefficient reflected in line with code 160:";

- the paragraph third to replace with the paragraph of the following content "Code of line 220 = code of line 070 x (the tax rate - the lowered rate): 100 x code of line 160".

2. In the Appendix N 5 to the Procedure for filling of the tax declaration on vehicle tax to exclude the following codes of types of vehicles:

+---------------+---------------------------------------------------------+
¦  Код вида ТС  ¦            Наименование транспортных средств            ¦
¦   для целей   ¦                                                         ¦
¦налогообложения¦                                                         ¦
+---------------+---------------------------------------------------------+
¦    411 23     ¦- самолеты санитарной авиации и медицинской службы       ¦
+---------------+---------------------------------------------------------+
¦    420 20     ¦Суда промысловые морские и речные                        ¦
+---------------+---------------------------------------------------------+
¦    420 21     ¦- суда промысловые морские и речные самоходные           ¦
+---------------+---------------------------------------------------------+
¦    420 22     ¦- суда промысловые морские и речные несамоходные         ¦
+---------------+---------------------------------------------------------+
¦    420 31     ¦- весельные лодки, а также моторные лодки с двигателем   ¦
¦               ¦мощностью не свыше 5 лошадиных сил                       ¦
+---------------+---------------------------------------------------------+
¦    510 01     ¦- автомобили легковые, специально оборудованные для      ¦
¦               ¦использования инвалидами                                 ¦
+---------------+---------------------------------------------------------+
¦    510 02     ¦- автомобили легковые с мощностью двигателя до 100       ¦
¦               ¦лошадиных сил (до 73,55 кВт), полученные (приобретенные) ¦
¦               ¦через органы социальной защиты населения в установленном ¦
¦               ¦законом порядке                                          ¦
+---------------+---------------------------------------------------------+

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