of December 14, 2012 No. ED-4-3/21358
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 03.12.2012 No. 03-07-15/1/28 about procedure for cancellation of notices on payment (exemption) of advance payment of excise in connection with purchase of alcoholic or excisable alcohol-containing products of ethyl alcohol by the producer in smaller amount in comparison with specified in originally provided notice on payment (exemption) of advance payment of excise.
Bring this letter to subordinate tax authorities and taxpayers.
Valid counselor of state of the Russian Federation
3 classes
D. V. EGOROV
LETTER MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
of December 3, 2012 No. 03-07-15/1/28
The department of tax and customs and tariff policy in connection with the address considered the draft of the reply of FNS of Russia to the letter on procedure for cancellation of notices on payment (exemption) of advance payment of excise in connection with purchase of alcoholic or excisable alcohol-containing products of ethyl alcohol by the producer in smaller amount in comparison with specified in originally provided notice on payment (exemption) of advance payment of excise 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.
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