of March 28, 2013 No. 02-06-07/9937
The Ministry of Finance of the Russian Federation in connection with the arriving questions of submission to tax authorities of accounting (budget) records of the organizations of the sector of public administration (receivers of budgetary funds, budget, autonomous institutions) reports the following.
By the subitem 5 of Item 1 of article 23 of the Tax Code of the Russian Federation it is determined that taxpayers organizations shall represent to tax authority in the organization location annual accounting (financial) accounts no later than three months after the termination of accounting year, except as specified, when the organization according to the Federal Law of December 6, 2011 N 402-FZ "About financial accounting" does not keep financial accounting.
According to part 2 of article 13 of the Federal Law of 06.12.2011 N 402-FZ "About financial accounting" the economic actor constitutes annual accounting (financial) accounts if other is not established by other Federal Laws, regulatory legal acts of bodies of state regulation of financial accounting.
The structure of accounting (financial) records of the organizations of public sector according to part 4 of article 14 of the Federal Law of 06.12.2011 N 402-FZ "About financial accounting" is established according to the budget legislation of the Russian Federation.
The instruction about procedure for creation and submission of annual, quarter and monthly accounts about execution of budgets of budget system of the Russian Federation approved by the order of the Ministry of Finance of the Russian Federation of 28.12.2010 of N 191 N (further - the order N 191 of N), establishes structure of forms of budget reports for public authorities, other bodies and the organizations specified in Item 1 of the called Instruction.
The structure of forms of accounting records for budget and autonomous public (municipal) institutions is established by the Instruction about procedure for creation, submission of the annual, quarter accounting records of the public (municipal) budget and autonomous institutions approved by the order of the Ministry of Finance of the Russian Federation of 25.03.2011 of N 33 N (further - the order N 33 of N).
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