ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of July 4, 2014 No. MMB-7-3/352 @

About approval of form of the tax declaration on the tax paid in connection with application of simplified taxation system, procedure for its filling, and also format of submission of the tax declaration on the tax paid in connection with application of simplified taxation system, electronically

Based on article 80 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 14, the Art. 1544) for the purpose of realization of provisions of Chapter 26.2 "Simplified taxation system" of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2002, No. 30, Art. 3021; The Russian newspaper, 2014, on June 6) I order:

1. Approve:

form of the tax declaration on the tax paid in connection with application of simplified taxation system according to appendix No. 1 to this order;

format of submission of the tax declaration on the tax paid in connection with application of simplified taxation system, electronically according to appendix No. 2 to this order;

procedure for filling of the tax declaration on the tax paid in connection with application of simplified taxation system according to appendix No. 3 to this order.

2. Determine that in the form and format approved by this order, the tax declaration on the tax paid in connection with application of simplified taxation system is submitted since tax period of 2014.

 

It is approved Deputy Minister of Finance of the Russian Federation July 2, 2014

S.D.Shatalov

Deputy manager of the Federal Tax Service of the Russian Federation June 23, 2014

D.Yu.Grigorenko

 

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of July 4, 2014 No. MMB-7-3/352 @

Form of the tax declaration on the tax paid in connection with application of simplified taxation system

See the Form of the tax declaration on the tax paid in connection with application of simplified taxation system (15Kb In original language)

 

Appendix № 2

to the Order of the Federal Tax Service of the Russian Federation of July 4, 2014 No. MMB-7-3/352 @

Format of submission of the tax declaration on the tax paid in connection with application of simplified taxation system, electronically

I. General information

1. This format describes requirements to XML files (further - to files of exchange) transfers electronically of the tax declaration on the tax paid in connection with application of simplified taxation system in tax authorities.

2. Number of the version of this format 5.04, part XXX.

II. Description of the file of exchange

3. The name of the file of exchange shall have the following appearance:

R_T_A_K_O_GGGGMMDD_N, where:

R_T - the prefix accepting NO_USN value;

A_K - the identifier of the receiver of information, where: A - the identifier of the receiver to which the file of exchange goes, K - the identifier of the final receiver for which information from this file of exchange is intended <1>. Each of identifiers (A and K) has appearance for tax authorities - four-digit code (code of tax authority according to the "System of Designation of Tax Authorities" (SDTA) qualifier);

--------------------------------

<1> Transfer of the file from the sender to the final receiver (K) can be performed in several stages through other tax authorities performing transfer of the file at the intermediate stages which are designated by the identifier A. In case of transfer of the file from the sender to the final receiver in the absence of the tax authorities performing transfer at the intermediate stages, values of A and K identifiers match.

O - the identifier of the sender of information, has appearance:

for the organizations - nineteen-digit code (identification taxpayer number (further - INN) and reason code of registration (further - the check point) the organizations (separate division));

for physical persons - twelve-digit code (INN of physical person, in the presence. In the absence of INN - the sequence from twelve zero);

GGGG - year of forming of the transferred file, MM - month, DD - day;

n - identification number of the file (length - from 1 to 36 signs. Identification number of the file shall provide uniqueness of the file).

Expansion of name of the file - xml. Expansion of name of the file can be specified by both lower case, and capital letters.

Parameters of the first line of the file of exchange

The first line XML of the file shall have the following appearance:

<? xml version = "1.0" encoding = "windows-1251"?>

The name of the file containing the XML scheme of the file of exchange shall have the following appearance:

NO_USN_1_030_00_05_04_xx, where xx - number of the version of the scheme.

Expansion of name of the file - xsd.

The XML scheme of the file of exchange is provided by the separate file and posted on the website of the Federal Tax Service.

4. The logical model of the file of exchange is presented in the form of the chart of structure of the file of exchange in the drawing of 1 this format. Elements of logical model of the file of exchange are elements and XML attributes of the file. The list of structural elements of logical model of the file of exchange and the information about them are provided in tables 4.1 - 4.18 these formats.

For each structural element of logical model of the file of exchange the following data are provided:

the name of element - is provided full name of element <1>;

--------------------------------

<1> In line of the table several elements which names are divided by symbol "|" can be described. Such form of record is applied in case of possible availability in the file of exchange only of one element from described in this line.

the abbreviated name (code) of element - is provided the abbreviated name of element. Syntax of the abbreviated name shall satisfy the XML specifications;

the sign like element can accept the following values: "With" - difficult element of logical model (contains the enclosed elements), "П" - the simple element of logical model realized in the form of the XML element of the file, "And" - the simple element of logical model realized in the form of attribute of the XML element of the file. The simple element of logical model does not contain the enclosed elements;

the format of element is represented the following symbols: T - symbolical line; n - numerical value (whole or fractional).

The format of symbolical line is specified in the form of T(n-k) or T(=k) where: n - the minimum quantity of signs, k - the maximum quantity of signs, symbol "-" - divider, = symbol" means the fixed quantity of signs in line. If the minimum quantity of signs equally in 0, the format has appearance of T(0-k). If the maximum quantity of signs is unrestricted, the format has appearance of T(n-).

The format of numerical value is specified in the form of N(m.k) where: m - the maximum quantity of signs in number, including sign (for negative number), whole and fractional speak rapidly numbers without the dividing decimal point, k - the maximum number of signs of fractional part of number. If the number of signs of fractional part of number is equal 0 (that is integer), then the format of numerical value has appearance of N(m).

For the simple elements which are basic in XML (determined on the Internet by the e-mail address: http://www.w3.org/TR/xmlschema-0), for example, element with the date type, the field "Element Format" is not filled in. For such elements in the field "Additional information" is specified type of Basic Element;

the sign of obligation of element determines obligation of presence of element (set of the name of element and its value) in the file of exchange. The sign of obligation of element can accept the following values: "About" - element availability in the file of exchange is obligatory; "N" - presence of element at the file of exchange is optional, that is the element can be absent. If the element accepts the limited list of values (on the qualifier, the code dictionary and volume to similar), then the sign of obligation of element is supplemented with symbol "K". For example: "OK". If the number of realization of element can be more than one, the sign of obligation of element is supplemented with symbol "M". For example: "NANOMETER", "OKM".

Value "U" in case of the description in the XML scheme of the conditions shown to element in the file of exchange, described in the column "Additional information" can be added to above-mentioned signs of obligation of element. For example: "WELL", OKA;

the additional information contains, if necessary, the requirements to element of the file of exchange which are not specified earlier. For difficult elements the reference to the table in which the structure of this element is described is specified. For the elements accepting the limited list of values from the qualifier (the code dictionary and to that similar), the corresponding name of the qualifier is specified (the code dictionary and so forth) or the list of possible values is provided. For the qualifier (the code dictionary and to that similar) the reference to its location can be specified. For the elements using the user type of data the name of standard element is specified.

 

            +--------------+
            ¦+-+           ¦
            ¦¦-¦ attributes¦
            ¦+-+           +------+
            ¦ +------------------+¦
            ¦ ¦ИдФайл            ¦¦
           ++ +------------------+¦
           ¦¦ Идентификатор файла ¦
           ¦¦ +-----------------+ ¦
           ¦¦ ¦ВерсПрог         ¦ ¦
           ¦¦ +-----------------+ ¦
           ¦¦ Версия программы, с ¦
           ¦¦ помощью которой     ¦
           ¦¦ сформирован файл    ¦
           ¦¦ +-----------------+ ¦
           ¦¦ ¦ВерсФорм         ¦ ¦
           ¦¦ +-----------------+ ¦
           ¦¦ Версия формата      ¦
           ¦+---------------------+
           ¦                             +--------------+
           ¦                             ¦+-+           ¦
           ¦                             ¦¦-¦ attributes¦
           ¦                             ¦+-+           +------+
           ¦                             ¦ +------------------+¦
           ¦                             ¦ ¦КНД               ¦¦
           ¦                             ¦ +------------------+¦
           ¦                             ¦ Код формы отчетности¦
           ¦                             ¦ по КНД              ¦
           ¦                             ¦ +------------------+¦
           ¦                             ¦ ¦ДатаДок           ¦¦
+-------+  ¦                           +-+ +------------------+¦
¦      +++ ¦                           ¦ ¦ Дата формирования   ¦
¦ Файл ¦-+-+                           ¦ ¦ документа           ¦
¦      +++ ¦                           ¦ ¦ +------------------+¦
+-------+  ¦                           ¦ ¦ ¦Период            ¦¦
 Файл      ¦                           ¦ ¦ +------------------+¦
 обмена    ¦                           ¦ ¦ Налоговый период    ¦
           ¦                           ¦ ¦ +------------------+¦
           ¦                           ¦ ¦ ¦ОтчетГод          ¦¦
           ¦                           ¦ ¦ +------------------+¦
           ¦                           ¦ ¦ Отчетный год        ¦
           ¦                           ¦ ¦ +------------------+¦
           ¦                           ¦ ¦ ¦КодНО             ¦¦
           ¦                           ¦ ¦ +------------------+¦
           ¦                           ¦ ¦ Код налогового      ¦
           ¦                           ¦ ¦ органа              ¦
           ¦                           ¦ ¦ +------------------+¦
           ¦                           ¦ ¦ ¦НомКорр           ¦¦
           ¦                           ¦ ¦ +------------------+¦
           ¦/-------\   +-----------+  ¦ ¦ Номер 

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