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Company / Laws

The format of the requirement to submit explanation to the tax return on VAT

News - Legal advice 21.07.2017 at 07:39

News - Legal advice

, the Tax authorities announced about change of transmission format in electronic form

the requirement of providing explanations to the tax Declaration on VAT

(letter FNS of Russia from July 4, 2017 № ED-4-15/12846@). In particular,

Appendix No. 2.10 "the format of the electronic reporting requirement

submission of explanations to the tax Declaration for the value added

cost" to the letter of the FTS of Russia dated July 16, 2013 № AC-4-2/12705 "

recommendations for conducting a cameral tax audit" need

to state in accordance with the Annex to this letter.

Recall that when

conducting a cameral tax inspection, the tax authority shall be entitled

to require the taxpayer or the taxpayer – IP

to provide, within five days, the necessary explanations about the transactions

(the property), which applied the tax benefits and (or) demand

the established order in these taxpayers ' documents,

certifying their right to such tax benefits (paragraph 6 article 88

the Tax code).

let's Add that to 2 June 2016 tax

authorities demanded to give explanations and documents confirming the right to

the VAT exemption, while after this date – explanations about the operations and property of the

(podp. "b" of item 6 of article 1 of the Federal act of 1 may 2016, No. 130-FZ "On

amendments to part I of the Tax code of the Russian

Federation").