ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 25, 2013 No. MMB-7-6/34 @

About approval of format of submission of accounting records of small business entities 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 02.07.2010 of N 66 N "About forms of accounting records of the organizations", in edition of orders of the Ministry of Finance of the Russian Federation of 05.10.2011 of N 124 N "About modification of the forms of accounting records of the organizations approved by the order of the Ministry of Finance of the Russian Federation of 02.07.2010 of N 66 N", of 17.08.2012 N 113 N "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of 02.07.2010 of N 66 N" 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 I order:

1. Approve format of submission of accounting (financial) records of small business entities electronically according to appendix to this order.

2. Determine that this order becomes effective for accounting (financial) records of small business entities electronically for the period 2012.

3. Declare invalid the order of FNS of Russia of 16.11.2012 of N MMB-7-6/881 @ "About approval of format of submission of accounting records of small business entities electronically".

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

Approved by the Order of the Federal Tax Service of the Russian Federation

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