LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 20, 2012 No. ED-4-3/21723 @

About the direction of the letter of the Ministry of Finance of the Russian Federation

The Federal Tax Service directs for data and use in work the letter of Department of tax and customs and tariff policy of the Ministry of Finance of the Russian Federation of 07.12.2012 N 03-07-15/1/29 about procedure for cancellation of the notice on payment (exemption) of advance payment of excise in connection with supplier return of the purchased alcohol because of its inadequate quality.

Bring this letter to subordinate tax authorities and taxpayers.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 7, 2012 No. 03-07-15/1/29

The department of tax and customs and tariff policy considered letters of FNS of Russia and reports.

According to Item 20 of article 204 of the Tax Code of the Russian Federation (further - the Code) in case of need replacements of the supplier of ethyl alcohol or scope change of the purchased (transferred) ethyl alcohol the producer of alcoholic and (or) excisable alcohol-containing products (the buyer of ethyl alcohol) shall cancel earlier provided notice on payment (exemption) of advance payment of excise (primary notice) and to provide the new notice before the termination of effective period of primary notice.

At the same time the specific procedure for cancellation primary and submissions of new notices in case of supplier return by the producer of alcoholic or excisable alcohol-containing products of the acquired ethyl alcohol is not established by the Code.

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