LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 10, 2012 No. ED-4-3/20908 @

About adjustment (refining) of the notice on exemption of advance payment of the excise provided till 01.07.2012

The Federal Tax Service in connection with addresses of taxpayers and tax authorities on possibility of adjustment (refining) of the notice on exemption of advance payment of excise provided till 01.07.2012 on alcoholic and (or) excisable alcohol-containing products in connection with scope change of the purchased ethyl alcohol reports the following.

From 01.07.2012 provisions of the Federal Law of 28.11.2011 N 338-FZ "About modification of part the second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation" according to which article 204 of the Tax Code of the Russian Federation (further - the Tax code) is added with Item 20, providing procedure for cancellation of primary notices on payment or exemption of advance payment of excise by producers of alcoholic and (or) excisable alcohol-containing products in case of replacement of the supplier or scope change which is purchased (transferred in structure of one organization) the ethyl alcohol became effective. Before the specified date taxpayers - producers of alcoholic and (or) alcohol-containing products had no legal basis for cancellation of notices, but in case of impossibility to conduct procurement of alcohol in the amount specified in this notice they have the right to submit the specified notice to tax authority.

At the same time in case of adjustment (refining) of the notice on exemption of advance payment of excise the taxpayer along with the specified notice shall provide to tax authority:

the specified tax declaration on excises (with reflection of excise advance payment amount in it estimated proceeding from amount of the alcohol which is actually received based on primary notice) for that tax period in which (according to provisions of Item 14 of article 204 of the Tax Code) the initial notice on exemption of advance payment of excise and the bank guarantee were provided to tax authority;

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