LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 7, 2012 No. ED-4-3/20706

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 12.11.2012 N 03-02-07/2-154 concerning submission of the specified tax declarations in case of detection of mistakes in (simplified) tax declaration provided to tax authority single.

To the Departments of FNS of Russia to bring information to subordinate tax authorities.

Appendix

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 12, 2012 No. 03-02-07/2-154

In Department of tax and customs and tariff policy the letter on the issue of submission of the specified tax declaration on taxes in case of detection of mistakes in (simplified) tax declaration provided to tax authority single is considered and the following is reported.

Based on paragraph two of Item 2 of article 80 of the Tax Code of the Russian Federation (further - the Code) the person recognized by the taxpayer on one or several taxes, which is not performing transactions from which cash flow on its accounts in banks results (in cash desk of the organization), and not having on these taxes of the taxation objects having the right instead of tax declarations on specific taxes to represent the single (simplified) tax declaration.

According to Item 1 of article 81 of the Code in case of detection by the taxpayer in the tax declaration of the fact of not reflection or incompleteness of reflection of data, and also mistakes leading to understating of the tax amount which is subject to payment submitted to them to tax authority, the taxpayer shall make necessary changes to the tax declaration and provide to tax authority the specified tax declaration according to the procedure, established by the specified Article.

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