LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 18, 2013 No. ED-4-3/2664 @

About oven fuel

The Federal Tax Service in connection with the changes brought by the Federal Law of 29.11.2012 N 203-FZ "About introduction of amendments to articles 181 and 193 of part two of the Tax Code of the Russian Federation" (further - the Federal Law N 203-FZ) in Chapter 22 "Excises" of the Tax Code of the Russian Federation (further - the Tax code), reports the following.

According to provisions of the Federal Law N 203-FZ, since January 1, 2013 fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius (further - fuel oven household) is recognized excise goods.

According to Chapter 22 "Excises" of the Tax code and the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan of 25.01.2008 "About the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in the Customs union" taxpayers of excises when making the transactions recognized by the taxation object represent to tax authorities tax declarations on excises, such as:

1) the tax declaration on excises on excise goods, except for tobacco products, is approved by the order of FNS of Russia of 14.06.2011 of N MMB-7-3/369 @ "About approval of form and format of the tax declaration on excises on excise goods, except for tobacco products, the Procedure for its filling";

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