Tax Declaration on excise taxes. New shape of the excise tax declaration: innovations concerning fuel and retail excise

The Ministry of Finance outlined in the new edition Declaration of excise tax and Order Its filling and filing.

These updates will be most interested in business entities, which (1) implement fuel (fuel excise payers) and (2) carry out the retail sale of excisable goods (retail excise payers). Briefly consider these innovations.

Fuel excise . Business entities, fuel excise payers, will calculate the amount of tax liabilities in the updated section in " Feedkovі Zobov'yaznnya with Real_zatsії's Palain. " This section finally included lines that will help the business entity, focusing on their name, calculate the size of the fuel excise. So, from now on:

In line B1, the payer of the fuel excise will indicate data on operations on the implementation of fuel produced in Ukraine, confirmed by registered excise overlines;

The B2 line will reflect the operations on the implementation of the "left" fuel (excess of the volumes received from other payers, imported or fuel produced) according to P.P. 213.1.12 NKU. To fill this line, a new application is provided 1 1. It makes it possible to calculate the size of the excise tax in the context of the individual types of fuel (product codes according to the VTU VED);

The B5 string indicates the volumes of lost fuel, exceeding the established norms of losses, and so on.

Also deserves the appearance of a new application 9 " Slava about the blasting especially, Yak Realіzu Palne, the order of the coincister of TA / Abo of the order of the REJSCIE ACCISNOE ACCORDE / ROSHORUNKA CARIIGUANNY to the declaration. It will be served fuel excise payers along with the declaration in order to complain about the counterparty that does not want to register an excise overhead, or correct an error admitted to it.

Retail excise . Significant innovations in the section provided for for retailers with excisable products.

The first thing to pay attention to is that the retail traders will count the amount of excise section D. (previously used section ґ).

Not only the name of the section has changed, but also its filling. It needs to reflect only data on the goods implemented in the retail chain in the context of individual points of sale. Previously indicated data both in the context of the outlets and in the context of certain types of realized excisable goods for a certain period.

Data on the implementation of the relevant types of excisable goods in the context of the outlets, which are placed in one administrative-territorial association (one code according to Coatou), you will specify in a separate application 6 to the declaration. The final data regarding the implementation of the excisable goods from this application will be transferred to the section D. That is, it is from now on to report on the retail excise, the business entity should fill in the section D Declaration and Appendix 6 to it. The number of such applications will be equal to the number of outlets that are in one area.

77 city Moscow

Publication date: 05/18/2016

On approval of the form and submission format tax Declaration on excise taxes ethanol, alcoholic and (or) excisable alcohol-containing products in electronic form and order of its filling, as well as format and format of submission of the tax returns on excise taxes for automotive gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-rich gasoline , medium distillates, benzene, paraccilol, orertoxylol, aviation kerosene, natural gas, cars passenger and motorcycles in electronic form and order it fill

Document date: 12.01.2016
Document type: Order
Accepted FTS of Russia
Room: MMB-7-3 / [Email Protected]
Type of Situation:

Based on paragraph 7 of Article 80 of the Tax Code Russian Federation (Meeting of the legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2015,
№ 29, Art. 4358), in order to implement the provisions of chapter 22 of "excise", part of the second Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2015, No. 41, Art. 5632) PR and K a s in Yu:

1. Approve:

the form of tax returns on excise to ethyl alcohol, alcoholic and (or) excisable alcohol-containing products in accordance with Appendix No. 1 to this order;

format of the submission of the tax returns on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products in electronic form in accordance with Appendix No. 2 to this order;

the procedure for filling out the tax declaration on ethyl alcohol, alcohol and (or) excisable alcohol and (or) excisable alcohol products according to Appendix No. 3 to this order;

tax Declaration on automotive gasoline, diesel fuel, engine oils for diesel and (or) carburetor (injection) engines, straight-rich gasoline, medium distillates, benzene, paraxilol, orertoxylol, aviation kerosene, natural gas, cars passenger and motorcycles according to the application Number 4 to this order;

format of the Tax Declaration Application for Automotive Gasoline, Diesel Fuel, Motor Oils for Diesel and (or) Carburetor (Injector) Engines, Straight Gasoline, Medium Distillates, Benzene, Paraxylol, Ortsylol, Aviation Kerosene, Natural Gas, Cars Passenger and Motorcycles in electronic form according to Appendix No. 5 to this order;

the procedure for completing the tax returns on excise taxes for automotive gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-rich gasoline, medium distillates, benzene, paraxylol, orecoxylol, aviation kerosene, natural gas, cars passenger and motorcycles according to Appendix No. 6 to this order.

2. To establish that in forms and formats approved by this Order, tax declarations are presented from the tax period following the month of entry into force of this order.

3. Recognize invalid:

order of the Federal Tax Service of Russia of 06/14/2011 No. MMB-7-3 / [Email Protected] "On approval of the form and format of the tax declaration on excise taxes on excise goods, with the exception of tobacco products, the order of its fill" (registered by the Ministry of Justice of the Russian Federation on July 4, 2011, registration number 21262);

clause 9 of changes in the orders of the Federal Tax Service of Russia, approved by order of the Federal Tax Service of Russia dated November 14, 2013 No. MMB-7-3 / [Email Protected] "On Amendments to Orders of the Federal Tax Service of Russia" (registered by the Ministry of Justice of the Russian Federation
December 19, 2013, registration number 30673).

4. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service coordinating the issues of methodological and organizational support of the work of tax authorities on the form of calculation in the relevant budget of taxes and fees, other mandatory payments (with the exception of transport tax, property tax, tax on Property of individuals, land tax, income tax of individuals).

Head of federal
tax Service
M.V. Mishstin

Tax Declaration on Excise Guests are provided in the FTS at the location of the taxpayer or its separate division. The legislation provides 3 types of relevant declaration. We study them in more detail.

What are paper and electronic excise declarations

Russian legislation provides for 3 of the following types of existing declarations on excise taxes applied:

• sellers and manufacturers of alcoholic beverages;
• suppliers of gasoline and other types of fuel;
• suppliers of tobacco products.

The first two declarations were approved by order of the Federal Tax Service of Russia of January 12, 2016 No. MMB-7-3 / 1. The third is the order of the Ministry of Finance of the Russian Federation dated November 14, 2006 No. 146n.

Declarations on excise taxes on alcohol products are provided in the FTS in electronic form. They provide special electronic formats. The tobacco in digital form is fed to the FTS at the request of the taxpayer in the manner prescribed by the Order of the Ministry of Education and Science of the Russian Federation of 02.04.2002 No. BG-3-32 / 169.

We picked up for you excellent electronic reporting services!

Consider the peculiarities of the tax declaration on excisable alcohol products and the declarations of the EGAIS.

Whether the alignment of the residues between the EGAIS and the alcohol declaration is

All manufacturers and sellers of alcoholic beverages connected to the EGAIS system fill a number of declarations about the production and turnover of ethyl alcohol, approved by the Decree of the Government of the Russian Federation of 09.08.2012 No. 815. At the same time, the participants in the wholesale and retail turnover of alcohol should align the remains in the system and in the reporting . The residue management methodology is available on the Rosalkogol Regulation website.

The tax alcohol declaration and the EGAIS are not legally connected. Tax Declaration on excise taxes is rented in the FTS, and the declarations on the EGAIS - to Rosalkogoloregulation. But both departments are accountable to the Ministry of Finance.

Do not know your rights?

You can familiarize yourself with the example of filling the declaration on excise taxes, which is surrendered to tax authorities, you can on our website by reference.

The finished document must be passed to the FTS up to the 25th day of the month, which follows the reporting. In turn, the main part of the declarations in the EGAIS (examples of those such - the Declaration on the production of ethyl alcohol, the Declaration on the retail sale of beer) surrendered quarterly until the 20th of the month, which goes after the reporting period. Economic entities growing grapes, rent declarations until February 15, following the one in which grapes are assembled.

Whether excise tax is carried out on alcohol products in the profit declaration

In the return tax declaration, the amount of excise amounts is not carried out in the structure of income or the composition of the expenditures of the economic entity.

This approach is enshrined in the letter of the Ministry of Finance of the Russian Federation of 09.03.2011 No. 03-07-06 / 59. At the heart of the position of the department - the thesis of the undesirability of the undesirability of the tax base of the enterprise due to the possible inclusion of excise taxes in the value of the value of realized excise products, or excluding excise taxes from income.

In accounting, excise taxes are reflected in the following correspondence:

1. At the presentation of excise taxes to the Buyer:

• Dt 62 kt 90.1 (the overall revenue is reflected);
• Dt 90.4 (excise subaccisions) CT 68 (subaccount similar purpose).

2. Upon presentation of excise taxes by the supplier (and then accepting them to deduct the taxpayer):

• Dt 62 kt 90.1 (general revenue);
• DT 19 Kt 68 (according to both accounts - subaccuses associated with excise taxes in order to accruit the excise tax);
• Dt 68 CT 19 (when making excise to deduct).

The legislation of the Russian Federation established 3 valid tax declarations on excise taxes. They are provided in the FTS. The magnitude of excise taxes is not included in the composition of tax revenues and expenses at the OSN.

In 2016, changes were made in the form of declarations on excise taxes on goods containing alcohol in their composition. Already in June, entrepreneurs who are payers of excise taxes began to report in the instances on a new sample. As the declaration of excise taxes on alcohol products is filled, consider in our article.

Primary requirements

Instructions for filling

The order of filling the form of declaration on alcohol excise products approved by order FTS RF N. [Email Protected] dated January 12, 2016. An example of filling can be viewed on the website of the Federal Service for Adjusting the Alcohol Market. Consider detailed instructions By making data in the form:

1. Indicators of products containing alcohol are made with high accuracy (three decimal sign). The print shape or paper version of the form is used.
2. Only one indicator is introduced into each count; If there is no information, the column is a dummy.
3. The "Name of the Declarant" section includes the entrepreneur, the Inn codes, the legal and actual address of the company. Registration number and license series (permissions) for sale of alcohol-containing goods are prescribed.
4. Using codes indicate the numbers and the name of the product, the volume of containers for spill in liters.
5. Data on the volume of alcohol-containing products in decaliters remaining at the beginning of the tax period is made.
6. Must be prescribed by the manufacturer, the Inn code, the shipping address of the goods. If alcohol products came from the company engaged in wholesale deliveries, in the column "code of the type of activity of the supplier" is introduced in number 2; If the goods came from the manufacturer's company - figure 1; From other divisions - digit 3.
7. Information is made about admission, write-off, sales for reporting period. The results are summed up on all types of alcohol-containing products.

Conclusion

Companies and individual entrepreneurs who have a license for the sale of alcoholic beverages must submit a timely to the declaration of tax authorities. Evasion or late submission of documents, distortion of data threaten with administrative responsibility. Officials are imposed in a fine of 3 to 4 thousand rubles, on legal - from 30 to 40 thousand rubles.

New form "Tax Declaration on excise taxes on excisable goods, with the exception of tobacco products" Officially approved by the document of the Federal Tax Service of Russia from 14.06.2011 N MMB-7-3 / [Email Protected] (in the editorial office of the order of the Federal Tax Service of Russia dated November 14, 2013 N MMB-7-3 / [Email Protected]) .

Read more about the application of the form of the CBD 1151084:

• Review of changes in legislation for August 2016

  3-3/[Email Protected] Declaration of excise taxes for June 2016 is presented ... RF, must submit tax declarations on excise taxes in accordance with the order ... on approval of the form and format of the tax return on excise taxes on excise goods, with the exception of tobacco products, the order of its fill. " ... in order to fill the tax return on income tax, if the organization in one ... OPH received not taken into account for tax ...

• The most frequent violations detected FTS

  RF, unreasonable application of a tax rate of 0% for the sale of goods for export (calculation of the amounts ... RF as a result of a comparative analysis of the tax returns on excise taxes on excise goods, with the exception of tobacco products, and the data of the EGAIS Delivery ... NK RF, unreasonable presentation of tax deductions on beer excise without actual payment ... Tax Declarations of paragraph 21 of Art. 201 of the Tax Code of the Russian Federation, unreasonable overestimation of tax deductions on excise taxes on ...

• Do not relax! Tax amendment guide in 2017 and other important changes in legislation

  It will receive data on real payments under the declared declarations from the Central Bank (relevant agreement ... Administration of insurance premiums transferred to the tax authorities to the Tax Code included a new section ... № 178-ФЗ increases rates of excise taxes on excise goods. Increased rates did not touch the motor. . Nicotine (10 rubles per 1 ml), tobacco and tobacco products, designed for consumption ... Item and on the same basis, the decision of the Arbitration Court, except if ...

• Tax innovations (3 part)

  Eight months) from the date of submission of the tax return, in which the amount of tax is declared ... fluid in order to inhalation by the user (except medical devicesregistered in the order installed ..., excise rates on tobacco products will be: types of excisable goods Tax rates (as a percentage and (or) rubles per unit ...., when conducting a challenge tax audit on insurance premiums, the tax authority has the right to refer ...

• About the tax period from which excise declarations should be submitted under a new form

  Approval of the form and format of the tax declaration on excise taxes on excise goods, with the exception of tobacco products, the order of its filling & quot ... Representations of the tax returns on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing ... Forms and format for presenting the tax returns for excise taxes for automotive gasoline, diesel ... approval of the form and format of the tax declaration on excise taxes on excise goods, with the exception of tobacco products, the order of its filling & quot ...

• On the new form of the tax declaration on tobacco excise taxes, products from it and substitutes

  Provided for in Article 182 of the Tax Code of the Russian Federation, with the following excisable goods: tobacco tubular, ... smoking, chewing, sucking, sniffing, hookah (with the exception of tobacco ... used as raw materials for the production of tobacco products); .... The procedure for filling out the tax returns on tobacco excise taxes (tobacco), tobacco products, electronic delivery systems ...

• On the control relations to verify the filling declaration on tobacco excisions and tobacco products

  Relationships on Tobacco Tax Declarations "to verify the correctness of filling the declaration on tobacco excisces and tobacco products ..., with the following excuses: tobacco tubular, smoking, chewing, sucking, snoker, hookah (with the exception of tobacco ...) , Bidi, Cretecom; cigarettes, cigarettes; tobacco ( tobacco products) intended for consumption by heating ...