LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 22, 2014 No. State Duma-4-3/9943 @

About cancellation of notices on payment (exemption) of advance payment of excise

The Federal Tax Service in connection with adoption of the Federal Law of 30.09.2013 No. 269-FZ "About modification of Chapter 22 parts two of the Tax Code of the Russian Federation" sends this letter for the purpose of systematization and uniformity of actions of tax authorities and taxpayers - producers of alcoholic and (or) excisable alcohol-containing products (further - buyers of ethyl alcohol, taxpayers) when implementing according to provisions of Item 20 of article 204 of the Tax Code of the Russian Federation (further - the Tax code) procedures of cancellation of notices on payment (exemption) of advance payment of excise (further - the notice) in case of replacement of the supplier of the ethyl alcohol and (or) scope change which is purchased (the Customs union imported from the territories of state members) of ethyl alcohol.

According to provisions of Items 20 and 21 of article 204 of the Tax Code the buyer of ethyl alcohol cancels earlier provided notice (primary notice) and represents the new notice in the following situations:

1. In case of replacement of the supplier of ethyl alcohol along with the plea of nullity of primary notice constituted in any form (with indication of the cancellation reason) are represented:

1) when purchasing ethyl alcohol at other supplier in the amount specified in primary notice:

- four copies (including one copy electronically) new (instead of cancelled) the notice containing the information about other supplier of ethyl alcohol;

- two copies of primary (cancelable) notice with mark of the tax authority which is earlier transferred by tax authority to the buyer of ethyl alcohol including the copy given by the buyer to the supplier of ethyl alcohol specified in primary (cancelable) notice. Non-presentation at least of one copy of primary notice with mark of tax authority is the basis for refusal by tax authority in reception of an application about cancellation of primary notice;

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