of March 26, 2013 No. ED-4-3/5206 @
About format of submission to tax authorities of the report on NIR according to article 262 Tax Code of the Russian Federation
The Federal Tax Service on format of submission to tax authorities on telecommunication channels of the report on research and development works of the organizations which are the customer of research and development works reports the following.
According to provisions of Items 7 - the 8th article 262 of the Tax Code of the Russian Federation (in the edition operating since January 1, 2012, further - the Tax Code of the Russian Federation) the taxpayers performing expenses on scientific research and (or) developmental developments (further - research and development) according to the list of research and development established by the Government of the Russian Federation, having the right to include the specified expenses in structure of other expenses of that accounting (tax) period in which such researches or developments (separate stages of works), in the amount of actual costs using 1,5 coefficient are complete.
The taxpayer using the specified right represents to tax authority along with the tax declaration following the results of tax period in which are completed by research and development (separate stages of works), the report on the executed NIR, expenses on which are recognized in the amount of actual costs using 1,5 coefficient. The report on the executed NIR is submitted the taxpayer concerning each scientific research and developmental development (separate stage of work) and shall conform to general requirements, the established national standards to structure of execution of scientific and technical reports.
General requirements to structure and rules of execution of scientific and technical reports are established by the interstate standard "System of standards according to information, library and to publishing. Report on research work. Structure of registration." GOST 7.32-2001, of Gosstandart of Russia approved by the resolution of 04.09.2001 N 367 St.
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