LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 10, 2012 No. ED-4-3/20907 @

About obligation fulfillment according to the bank guarantee represented for the purpose of exemption of advance payment of excise

The Federal Tax Service in connection with addresses of taxpayers and tax authorities on the questions concerning obligation fulfillment according to the bank guarantee represented for the purpose of exemption of advance payment of excise on alcoholic and (or) excisable alcohol-containing products reports the following.

According to provisions of Items 11 and 14 of article 204 of the Tax Code of the Russian Federation (further - the Tax code) producers of alcoholic and (or) excisable alcohol-containing products for the purpose of exemption on these products of advance payment of excise shall provide no later than the 18th of the current tax period to tax authority in the place of the accounting the bank guarantee (meeting the requirements, stipulated in Item the 12th this Article) along with the notice on exemption of advance payment of excise (for the form approved by the order of FNS of Russia of 14.06.2012 of N MMB-7-3/405 @ "About approval of forms of the notice on payment of advance payment of excise on alcoholic and (or) alcohol-containing products and notices on exemption of advance payment of excise on alcoholic and (or) alcohol-containing products and formats of their electronic submission").

According to provisions of Items 11 - the 13th article 204 of the Tax Code, the bank guarantee represented to tax authority is not only the basis for release of the taxpayer from payment of advance payment of excise, but also method of ensuring proper execution of its obligations to tax authority.

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