Order 163n of 23.12. The procedure for filling out a tax return for corporate income tax

The date of registration of the separate subdivision with the tax authority in accordance with the information on the Unified State Register of Legal Entities is indicated. The main state registration number is indicated legal entity, the legal successor of which is the organization, in accordance with the information of the Unified State Register of Legal Entities. To approve the attached Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process, hereinafter referred to as the Procedure. The item has been additionally included since January 2, by order of the Ministry of Finance of Russia dated November 27, N n. The revision of the document, taking into account changes and additions, was prepared by Kodeks JSC. The short name of the separate subdivision, which is not provided for by the constituent documents of the statute on a separate subdivision, is indicated, which is used when processing payment and other documents in cases where the abbreviated name exceeds the maximum permissible number of characters. Documents are not submitted when included in the Consolidated Register of Information: When submitting information about an organization in the form electronic document v information system information on the name of the budgetary authority is formed by selecting the appropriate value from the full list of names of budgetary authority.

The full name and code of the Consolidated Register of the legal entity providing information on another non-participant in the budgetary process for inclusion in the Consolidated Register in accordance with the Procedure in accordance with the information in the Consolidated Register shall be indicated. Strikethrough is performed with one stroke so that the corrected can be read. The code of the organization is indicated according to the All-Russian Classifier of Enterprises and Organizations.

Information on personal accounts opened for a separate division of the organization in the territorial bodies of the Federal Treasury of the financial bodies of the subjects Russian Federation, financial authorities 163n of 23.12 2014 entities, governing bodies 163n of 23.12 2014 extra-budgetary funds.

Taxpayer identification number TIN Indicates the taxpayer identification number of the organization that created the separate subdivision, in accordance with the information of the Consolidated Register 5.

Order of the Ministry of Finance of Russia from N n (ed. From) :: SudAkt.ru

The date from which the authority of the organization comes into effect is indicated, as well as the date from which the authority expires. Information about the state authority, the state authority, the local self-government body, the governing body of the state non-budgetary fund performing the functions and powers of the founder of the organization or the rights of the owner of the property of the organization hereinafter - the body performing the functions and powers of the founder Indicated in relation to state municipal institutions, state municipal unitary enterprises.

Information about the property and legal form of the separate subdivision. The surname of the head of a separate subdivision of the organization of the person who has the right to act without a power of attorney on behalf of 163n dated 23.12.2014 of the person is indicated.

When positive result verification of information and documents submitted by the Authorized Organization for the inclusion of information and documents in the Consolidated Register, the Federal Treasury forms a register entry, which is assigned a unique number.

This 163n dated December 23, 2014 establishes the rules for the formation and maintenance of the register 2104 of the budget process, as well as legal entities that are not participants in the process 163n dated December 23, 2014, determined by this Procedure hereinafter - the Consolidated Register. Information about the head of a separate subdivision.

The taxpayer identification number of the organization that created the separate subdivision is indicated in 163n of December 23, 2014 with information from the Consolidated Register. Information submitted to the Federal Treasury in the form of an electronic document is formed in a structured form by filling in on-screen forms of the information system's web interface. Organization code according to the All-Russian classifier of enterprises and organizations.

Indicates the Code according to the Consolidated Register of the legal entity, the successor of which is the organization in accordance with the information of the Consolidated Register. The list of details of the organization - a legal entity that is not a state body 163n dated December 23, 2014, a state body, a local self-government body, a governing body of a state extra-budgetary fund, Appendix No. 2 to the Procedure for the formation and maintenance of a register of participants in the budget process, as well as legal entities, not who are participants in the budget process, approved by order of the Ministry of Finance 163n of 23.12.2014 of the Federation of 613n, from which the authority of a legal entity in the field of procurement comes into effect, and the date from which the authority of a legal entity in the field of procurement terminates. comes into force 163n of 23.12 2014 of the organization in the field of procurement, and the date from which the authority of the organization in the field of procurement terminates.

A paper notice is signed by a person entitled to act on behalf of the Federal Treasury. OOT and documents on organizations created by an urban or rural settlement that is part of a municipal district are formed and submitted to the Federal Treasury by the financial body of the municipal district in the event that the financial body of the municipal district in the 163rd legislation 163n of December 23, 2014 of the Federation transferred the powers to organize the execution budgets of urban and rural settlements that are part of the specified municipal district.

The name of the document on the appointment of the head of a separate subdivision. Indicate the name of the head of the organization of the person who has the right to act on behalf of the legal entity without a power of attorney in accordance with the information on the Unified State Register of Legal Entities. If the body performing the functions and powers of the founder is the organization itself, the organization code according to the Consolidated Register is generated automatically in the information system following the inclusion of information about the organization in the Consolidated Register.

Tax code part 1

163n of December 23, 2014 The name of the organization, which is not provided for by the constituent documents, is indicated, which is used when drawing up other payment documents, in cases where the abbreviated name exceeds the maximum permissible number of characters 4. Information about the state authority, the state authority, local government, state governing body off-budget fund performing the functions and powers of the founder of the organization or the rights of the owner of the property of the organization hereinafter - the body performing the functions of 163n from 23.12 2014 the powers of the founder Indicated in relation to state municipal institutions, state municipal unitary enterprises.

At the same time, if the date 163n of 23.12 2014 of the organization by the authority precedes the date of formation of information about the organization, then the date of formation of information about the organization is indicated. Organization codes according to the All-Russian Classifier of State Power and Management Bodies. YYYY b code according to the Consolidated register of the organization that transferred budgetary authority The code according to the Consolidated register of the organization that transferred budgetary authority is indicated.

Order of the Ministry of Finance of Russia dated December 23, 2014 No. 163n

The code is indicated according to the Consolidated Register of the participant in the budgetary process, who transferred the authority to fulfill public obligations to an individual, subject to execution in cash 2104, in accordance with the legislation of the Russian Federation. The authority to exercise the delegated powers of the executive and administrative body of an urban, rural settlement, which is the administrative center of a municipal district in accordance with the article of the Budget Code of the Russian Federation.

N 19n registered with the Ministry of Justice of the Russian Federation on February 3, 163n of December 23, 2014. The oo and the code of the form of ownership of the organization according to the All-Russian Classifier 163n of December 23, 2014 are indicated. The date from which the financial body of the municipal district is entitled to exercise certain budgetary powers of the financial body of the settlement, and the date from which the financial body of the municipal district ceases to exercise certain budgetary powers of the financial body of the settlement is indicated.

Information that the organization is in the process of 163н from 23.12 2014 or reorganization. The paragraph is additionally included from December 17 of the year by order of the Ministry of Finance of Russia dated November 3 of the year No.

Order of the Ministry of Finance of Russia of December 23, 2014 N 163n (as amended on November 27, 2017) On the Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In accordance with Articles 165, 166.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291 ; 2011, N 27, Art. 3873; 2013, N 19, Art. 2331; N 31, Art. 4191; 2013, N 52, Art. 6983) I order:

1. To approve the attached Procedure for the formation and maintenance of the register of participants in the budgetary process, as well as legal entities that are not participants in the budgetary process (hereinafter referred to as the Procedure).

2. To declare invalid:

Order of the Ministry of Finance of the Russian Federation of August 15, 2008 N 80n "On the Procedure for maintaining a consolidated register of chief administrators, administrators and recipients of federal budget funds, chief administrators and administrators of federal budget revenues, chief administrators and administrators of sources of financing the federal budget deficit" (registered in Ministry of Justice of the Russian Federation September 30, 2008, registration N 12363; Bulletin of normative acts of federal executive bodies, 2008, N 41) (hereinafter - Order 80n);

Order of the Ministry of Finance of the Russian Federation of March 12, 2009 N 24n "On Amendments to the Procedure for Maintaining the Consolidated Register of Chief Administrators, Administrators and Recipients of Federal Budget Funds, Chief Administrators and Administrators of Federal Budget Revenues, Chief Administrators and Administrators of Sources of Funding the Federal Budget Deficit, approved by order of the Ministry of Finance of the Russian Federation of August 15, 2008 N 80n "(registered with the Ministry of Justice of the Russian Federation on April 1, 2009, registration N 13655; Bulletin of normative acts of federal executive bodies, 2009, N 15);

Clause 1 Amendments to certain orders of the Ministry of Finance of the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated August 17, 2010 N 92n "On amendments to certain orders of the Ministry of Finance of the Russian Federation" (registered with the Ministry of Justice of the Russian Federation on September 15, 2010 ., registration N 18441; Russian newspaper, 2010, September 29);

Order of the Ministry of Finance of the Russian Federation of December 10, 2010 N 165n "On Amendments to the Procedure for Maintaining the Consolidated Register of Chief Administrators, Administrators and Recipients of Federal Budget Funds, Chief Administrators and Administrators of Federal Budget Revenues, Chief Administrators and Administrators of Sources of Funding the Federal Budget Deficit, approved by order of the Ministry of Finance of the Russian Federation of August 15, 2008 N 80n "(registered with the Ministry of Justice of the Russian Federation on February 22, 2011, registration N 19912; Rossiyskaya Gazeta, 2011, March 5);

Order of the Ministry of Finance of the Russian Federation of August 9, 2011 N 94n "On Amendments to the Procedure for Maintaining the Consolidated Register of Chief Administrators, Administrators and Recipients of Federal Budget Funds, Chief Administrators and Administrators of Federal Budget Revenues, Chief Administrators and Administrators of Sources of Funding the Federal Budget Deficit, approved by order of the Ministry of Finance of the Russian Federation of August 15, 2008 N 80n "(registered with the Ministry of Justice of the Russian Federation on September 19, 2011, registration N 21821; Bulletin of normative acts of federal executive bodies, 2011, N 40).

3. To establish that the participants in the budgetary process of the federal budget, prior to the inclusion in accordance with the Procedure of information and documents about them in the register of participants in the budgetary process, as well as legal entities that are not participants in the budgetary process, have the right to exercise budgetary powers in accordance with the information included in the Consolidated the register of chief administrators, administrators and recipients of federal budget funds, chief administrators and administrators of federal budget revenues, chief administrators and administrators of sources of financing the federal budget deficit, formed as of December 31, 2014 in accordance with Order No. 80n (hereinafter referred to as the Register), up to the expiration of the specified powers, but no later than July 1, 2015.

In the event that information about the participants in the budgetary process of the federal budget included in the Register changes before July 1, 2015, information and documents about them shall be included in the register of participants in the budgetary process, as well as legal entities that are not participants in the budgetary process, in accordance with the Procedure for Implementation their budgetary powers.

4. Ensure, in accordance with the Procedure, the inclusion of information and documents in the register of participants in the budget process, as well as legal entities that are not participants in the budget process:

the main administrators of the federal budget funds, governing bodies of state extra-budgetary funds of the Russian Federation, federal government bodies (state bodies) exercising the rights of the owner of the property of federal state unitary enterprises, the Central Bank of the Russian Federation - no later than July 1, 2015;

financial bodies of the constituent entities of the Russian Federation, financial bodies of municipalities, bodies of management of territorial state off-budget funds:

no later than January 1, 2017, with the exception of information and documents on legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises that receive funds from the budget of a constituent entity of the Russian Federation (local budget) and open personal accounts in territorial bodies of the Federal the treasury, financial authorities of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation;

from January 1, 2018 in terms of information and documents on legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises that receive funds from the budget of the constituent entity of the Russian Federation (local budget) and open personal accounts in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation;

state corporations and state companies, which, in accordance with the budgetary legislation of the Russian Federation, are provided with subsidies from the federal budget (hereinafter referred to as state corporations, state companies), provided that they are vested with the powers of the chief administrator of federal budget funds or federal government bodies that provide subsidies to the state corporation , a state company from the federal budget - no later than January 1, 2017;

the main administrators of federal budget funds who provide funds from the federal budget to legal entities that are not state corporations and state-owned companies, as well as government agencies and state unitary enterprises that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation, or the relevant chief administrators of the federal budget funds, which are in charge of the recipient of federal budget funds, providing these legal entities with funds from the federal budget, - from 1 January 2018;

to legal entities that have entered into contracts, agreements, agreements in the framework of the execution of state (municipal) contracts (contracts, agreements) - from January 1, 2018;

for public companies that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation - from January 1, 2018.

by order of the Ministry of Finance

dated 23.12.2014 N 163n

FORMATION AND MAINTENANCE OF THE REGISTER OF PARTICIPANTS OF THE BUDGET

OF THE PROCESS, AS WELL AS LEGAL ENTITIES THAT ARE NOT

PARTICIPANTS IN THE BUDGET PROCESS

I. General Provisions

1. This Procedure establishes the rules for the formation and maintenance of the register of participants in the budgetary process, as well as legal entities that are not participants in the budgetary process, determined by this Procedure (hereinafter referred to as the Consolidated Register).

2. The Consolidated Register includes information and documents about the following organizations (hereinafter referred to as organizations):

a) about the participants in the budgetary process of the budgets of the budgetary system of the Russian Federation, their separate subdivisions (hereinafter referred to as the participants in the budgetary process);

b) on legal entities that are not participants in the budget process, and their separate subdivisions (hereinafter referred to as non-participants in the budget process):

state (municipal) autonomous and budgetary institutions;

state corporations, state-owned companies, public-law companies, which, in accordance with the budgetary legislation of the Russian Federation, are provided with subsidies from the federal budget (hereinafter - state corporations, state-owned companies, public-law companies);

state (municipal) unitary enterprises;

c) about non-participants in the budget process, who are not state corporations, state-owned companies, public-law companies, as well as state (municipal) institutions and state (municipal) unitary enterprises receiving subsidies, budgetary investments from the budgets of the budgetary system of the Russian Federation, which are executors of state (municipal) contracts and opening personal accounts in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation (hereinafter referred to as other non-participants in the budget process);

d) on other non-participants in the budget process who have concluded contracts, agreements, agreements in the framework of the execution of state (municipal) contracts (contracts, agreements) and open personal accounts in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation Russian Federation (hereinafter - other legal entities).

3. Maintaining the Consolidated Register is carried out by the Federal Treasury (territorial bodies of the Federal Treasury) (hereinafter referred to as the Federal Treasury) in electronic form in the state information system for public finance management "Electronic Budget" (hereinafter referred to as the information system) by forming and changing registry entries, including:

information on the organizations specified in subparagraphs "a" and "b" of paragraph 2 of this Procedure in accordance with Appendices No. 1 - 3 to this Procedure, on the organizations specified in subparagraphs "c" and "d" of paragraph 2 of this Procedure in accordance with Appendix No. 3.1 to this Procedure (hereinafter - information);

copies of constituent documents of organizations (copies of provisions on separate divisions of organizations) containing information constituting a state secret and (or) information, access to which is limited in accordance with federal laws (hereinafter, respectively - documents, with joint reference - information limited access).

In order to form and maintain the Consolidated Register, federal executive bodies, state authorities of the constituent entities of the Russian Federation, local self-government bodies specified in clause 8 of this Procedure shall ensure the formation and submission of information and documents to the Federal Treasury in accordance with this Procedure.

Information and documents in relation to another legal entity are formed by the Federal Treasury on the basis of documents submitted by another legal entity for opening (closing, re-registering) a personal account in the Federal Treasury to account for the operations of a non-participant in the budget process.

4. When generating information, reference books, registers and classifiers are used that are used in information systems for managing state and municipal finances in accordance with this Procedure (hereinafter referred to as References).

5. The formation and maintenance of the Consolidated Register is carried out in accordance with this Procedure in compliance with the requirements of the legislation of the Russian Federation on the protection of state secrets.

6. The information of the Consolidated Register is publicly available, with the exception of restricted information.

7. The consolidated register is kept in accordance with the storage periods for archival documents determined in accordance with the legislation of the Russian Federation on archival affairs.

II. Rules for the formation of information and documents

for inclusion in the Consolidated Register

8. Information and documents are formed and submitted to the Federal Treasury by the following organizations (hereinafter referred to as the Authorized Organizations), taking into account the provisions of clauses 3 and 15 of this Procedure:

in relation to the participants in the budgetary process of the federal budget - the main manager of the federal budget funds, which is in charge of the relevant participants in the budgetary process;

in relation to the Central Bank of the Russian Federation - by the Central Bank of the Russian Federation;

in relation to participants in the budgetary process of the budget of the state extra-budgetary fund - by the relevant management body of the state extra-budgetary fund;

in relation to federal budgetary and autonomous institutions - by the relevant chief administrator of federal budget funds, providing subsidies to the federal state institution from the federal budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation;

in relation to state corporations, state companies, public companies - state corporations, state companies, public companies, provided that they are empowered to be the chief administrator of federal budget funds, in other cases - by federal government bodies that provide subsidies to the state corporation, state a company, a public company from the federal budget;

in relation to federal state unitary enterprises - by the relevant federal state authority (state body) exercising the rights of the owner of the property of federal state unitary enterprises;

in relation to other non-participants in the budget process receiving funds from the federal budget, by the respective chief administrator of federal budget funds, providing funds from the federal budget to another non-participant in the budget process, or by the respective chief administrator of federal budget funds, which is in charge of the recipient of the federal budget funds, carrying out provision of funds from the federal budget to another non-participant in the budgetary process;

the paragraph is no longer valid. - Order of the Ministry of Finance of Russia dated November 27, 2017 N 204н;

in relation to organizations created by a constituent entity of the Russian Federation, as well as other non-participants in the budget process, receiving funds from the budget of a constituent entity of the Russian Federation, state unitary enterprises - by the financial body of the constituent entity of the Russian Federation;

in relation to organizations created by the municipality, as well as other non-participants in the budget process, receiving funds from the local budget, and municipal unitary enterprises - by the financial body of the municipality.

Information and documents regarding the Authorized Organization are formed and submitted to the Federal Treasury by the Authorized Organization.

Information and documents about organizations created by an urban or rural settlement that is part of a municipal district are formed and submitted to the Federal Treasury by the financial body of the municipal district in the event that the financial body of the municipal district has been delegated the authority to organize the execution of the budgets of urban and rural settlements that are part of the specified municipal district.

Information and documents on an organization to be included in the Consolidated Register, in terms of information on the respective powers of organizations, are submitted to the Federal Treasury by Authorized organizations within their competence for the respective powers of these organizations.

If it is necessary to supplement (change) information about the organization for which the register entry was formed, in terms of supplementing it with separate powers, the relevant Authorized Organization shall submit such information about the organization in accordance with Appendices No. (changes).

9. Information is submitted to the Federal Treasury in the form of an electronic document, with the exception of information containing information constituting a state secret, which is submitted to the Federal Treasury in the form of a paper document (Application for inclusion (change) of information about an organization in the Consolidated Register (hereinafter - Application)) with simultaneous submission (if technically feasible) on a machine medium (hereinafter - on paper).

The application is drawn up in the form in accordance with Appendix No. 4 to this Procedure (form code according to OKUD 0501120).

Documents are submitted to the Federal Treasury on paper in the form of paper copies of the original documents.

10. Information submitted to the Federal Treasury in the form of an electronic document is signed by an enhanced qualified electronic signature(hereinafter referred to as the electronic signature) of a person entitled to act on behalf of the Authorized Organization.

Information and documents submitted to the Federal Treasury on paper are signed by a person entitled to act on behalf of the Authorized Organization.

The specified person bears personal responsibility for the formation of information and documents, for their completeness and accuracy, as well as for compliance with the deadlines for their submission established by this Procedure.

11. Information and documents are formed and submitted to the Federal Treasury by the Authorized Organization, taking into account the need:

priority inclusion in the Consolidated Register of information and documents about the Authorized Organization;

inclusion in the Consolidated Register of information and documents about a participant in the budget process, which is under the jurisdiction of a superior participant in the budget process, after inclusion in the Consolidated Register of information and documents about the specified superior participant in the budget process;

inclusion in the Consolidated Register of information and documents about a non-participant in the budget process after the inclusion in the Consolidated Register of information and documents about the relevant body (bodies) of state power (local government), the governing body of the state non-budgetary fund, exercising (exercising) the functions and powers of the founder of the organization or the rights of the owner property of the organization;

inclusion in the Consolidated Register of information and documents about a separate subdivision after inclusion in the Consolidated register of information and documents about the organization that created the specified separate subdivision.

Information and documents regarding a separate subdivision of a local self-government body indicating the powers of a financial body, if the functions of a financial body are performed by a separate subdivision of a local self-government body, are included in the Consolidated Register after the information and documents of this local self-government body are included in it, indicating the powers of the financial body.

12. The authorized organization forms and submits to the Federal Treasury updated information and documents no later than five working days following the day:

changes in information included in the Consolidated Register;

adoption of new documents to be included in the Consolidated Register;

making changes to documents included in the Consolidated Register.

13. Information submitted to the Federal Treasury in the form of an electronic document is formed in a structured form by filling in the screen forms of the information system's web interface.

Information submitted in the form of an electronic document and indicated in accordance with Appendices No. 1 - 3.1 of this Procedure on the basis of information from the Unified State Register of Legal Entities (hereinafter - the Unified State Register of Legal Entities) is generated in the information system automatically based on information from the Unified State Register of Legal Entities after specifying the taxpayer identification number of the organization and the code the reasons for registration with the tax authority in accordance with the certificate of registration with the tax authority.

If information about an organization and (or) about its separate subdivision in accordance with Federal Law of August 8, 2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs" (Collected Legislation of the Russian Federation, 2001, N 33, 3431; 2016, N 27, art. 4293), as well as the regulatory legal acts adopted in accordance with it, are not subject to inclusion in the Unified State Register of Legal Entities, information and documents about such organizations and (or) their separate subdivisions are subject to inclusion in the Consolidated Register on on the basis of information generated and submitted to the Federal Treasury by the Authorized Organization in accordance with paragraph 8 of this Procedure, without the Federal Treasury exercising control over the information submitted for inclusion in the Consolidated Register for compliance with the Unified State Register of Legal Entities.

Ensuring the compliance of the information specified in paragraph two of this clause with the USRLE data is carried out through the use of information provided to the Federal Treasury in accordance with the Administrative Regulations for the provision of state services by the Federal Tax Service for the provision of information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual entrepreneurs approved by order of the Ministry of Finance of the Russian Federation of January 15, 2015 N 5n (registered with the Ministry of Justice of the Russian Federation on May 12, 2015, registration N 37242; Official Internet portal of legal information http://www.pravo.gov.ru , May 18, 2015) (hereinafter - Administrative Regulations 5n).

Information submitted in the form of an electronic document and containing, in accordance with Appendices No. 1 - 3.1 of this Procedure, information about personal accounts opened by an organization in the territorial body of the Federal Treasury, is generated in the information system automatically based on information from the Federal Treasury.

Information submitted in the form of an electronic document and containing, in accordance with Appendices No. 1 - 3.1 of this Procedure, information about the codes of chapters on budget classification organizations that are participants in the budgetary process of the federal budget is generated in the information system automatically on the basis of information provided by the Ministry of Finance of the Russian Federation to the Federal Treasury in accordance with the agreement on information interaction.

14. When generating information on paper, errors are corrected by crossing out the incorrect text (numerical value) and writing the corrected text (corrected numerical value) above the strikethrough text (numerical value). Strikethrough is performed with one stroke so that the corrected can be read. Corrections are indicated by the inscription "corrected" and certified by persons entitled to act on behalf of the Authorized Organization.

15. Documents are not submitted when included in the Consolidated Register of information:

about a government body or its territorial body, a government body that is part of the judicial system or the system of prosecution bodies of the Russian Federation, a federal government institution with the code name "military unit" that do not have their own position (charter) and act on the basis of general position(charter) approved in accordance with the procedure established by the legislation of the Russian Federation;

on the organization created in accordance with the legislation of the Russian Federation to solve the problems stipulated by the Federal Law of August 12, 1995 N 144-FZ "On operational search activities";

about the Central Bank of the Russian Federation;

about a non-participant in the budget process, if transactions with funds received by him, in accordance with the legislation of the Russian Federation, are not subject to reflection on personal accounts opened with the Federal Treasury body (financial body of a constituent entity of the Russian Federation, financial body of a municipal formation).

III. Rules for the formation and maintenance of the Consolidated Register

16. The Federal Treasury, within five working days from the date the Authorized Organization submits information and documents, checks them for:

compliance of the information with the list of information to be indicated in accordance with Appendices No. 1 - 3.1 to this Procedure;

availability of documents, taking into account the provisions of clauses 3 and 15 of this Procedure;

compliance with the rules for the formation of information and documents, established by section II of this Procedure and Appendices N 1 - 3.1 to this Procedure.

17. If information and documents are submitted to the Federal Treasury in hard copy, in addition to the items of inspection specified in clause 16 of this Procedure, the following shall also be checked:

compliance of the Application form with the form in accordance with Appendix No. 4 to this Procedure;

the absence in the submitted Application of corrections that do not meet the requirements established by this Procedure, or not certified in the manner prescribed by this Procedure;

identity of the information reflected in the Application on paper, the information contained in the Application submitted on a machine medium (if any).

18. In case of a positive result of verification of information and documents submitted by the Authorized Organization for the inclusion of information and documents in the Consolidated Register, the Federal Treasury forms a register entry, which is assigned a unique number.

In the event of a positive result of verification of information and documents submitted by the Authorized Organization for making changes to information and documents previously included in the Consolidated Register, the information and documents previously included in the Consolidated Register are changed and the register entry is updated.

The Federal Treasury ensures that changes are made to the register entry, taking into account the previously entered information about the organization.

19. Not later than two working days from the date of formation (update) of the register record, the Federal Treasury shall send to the Authorized Organization, which provided information and documents for the inclusion (change) of information about the organization in the Consolidated Register (to another legal entity), a notification of the inclusion (change) of information and documents about the organization in the Consolidated Register, containing information about the date of formation (updating) of the register record, as well as information and documents included (changed) in the register record (hereinafter - the Notice).

The notice is generated and sent by the Federal Treasury:

in the information system in the form of an electronic document using the electronic signature of the Federal Treasury - in relation to information presented in the form of an electronic document;

on paper in the form in accordance with Appendix No. 5 to this Procedure (form code according to OKUD 0501121) - in relation to information and documents submitted on paper.

A paper notice is signed by a person entitled to act on behalf of the Federal Treasury.

20. In the event of a negative result of the verification of information and documents, the register record is not formed (not updated), about which the Federal Treasury notifies the Authorized Organization within the period specified for verification by sending a protocol containing a list of identified inconsistencies and (or) the grounds on which the information and documents are not included in the Consolidated Register (hereinafter referred to as the Protocol).

The protocol is formed and sent by the Federal Treasury:

on paper in the form in accordance with Appendix No. 5 to the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the respective budgets, approved by the order of the Federal Treasury dated October 10, 2008 N 8n (registered with the Ministry of Justice of the Russian Federation on November 12, 2008, registration N 12617; Bulletin of normative acts of federal executive bodies, 2008, N 51) (form code according to KFD 0531805), with the attached information and documents - in relation to information and documents presented on paper.

As amended by orders of the Federal Treasury dated July 30, 2009 N 5n (registered with the Ministry of Justice of the Russian Federation on September 4, 2009, registration number 14714), dated December 25, 2009 N 15n (registered with the Ministry of Justice of the Russian Federation on March 29 2010, registration number 16751), dated October 29, 2010 N 13n (registered with the Ministry of Justice of the Russian Federation on November 25, 2010, registration number 19047), dated December 27, 2011 N 19n (registered with the Ministry of Justice of the Russian Federation February 3, 2012, registration number 23129), dated September 6, 2013 N 16n (registered with the Ministry of Justice of the Russian Federation on November 1, 2013, registration number 30305).

The minutes, drawn up on paper, are signed by a person entitled to act on behalf of the Federal Treasury.

21. The Federal Treasury makes changes to the Consolidated Register within two working days (five working days in case of changes in the register entries of the Consolidated Register containing information of limited access) from the date:

obtaining, in accordance with Administrative Regulations 5n, information on amendments to the Unified State Register of Legal Entities, in relation to information included in the Consolidated Register;

opening (closing, re-registering) by territorial bodies of the Federal Treasury of personal accounts to organizations included in the Consolidated Register;

changes in information generated on the basis of information submitted to the Federal Treasury by the Ministry of Finance of the Russian Federation in accordance with paragraph five of clause 13 of this Procedure.

To make changes to the Consolidated Register in accordance with this paragraph, the changed information is formed by the Federal Treasury in accordance with the provisions of Section II of this Procedure and Appendices No. 1 - 3.1 to this Procedure and signed by the electronic signature of the Federal Treasury.

When the Federal Treasury makes changes to the Consolidated Register specified in paragraphs two to four of this clause, the information previously included in the Consolidated Register is changed and the register entry is updated.

No later than two business days from the date of the update of the register entry, the Federal Treasury shall send a Notice to the Authorized Organization in accordance with clause 19 of this Procedure.

22. The unique number of the register entry has the following structure:

1, 2, 3, 4, 5, 6, 7, 8 categories - the code of the territory of a public-law entity, at the expense of the budget of which the activities of a participant in the budget process are financed, the code of the territory of a public-law entity in relation to the main administrator of budget funds, providing subsidies to a state (municipal) institution from the budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; 2009, No. 1, Art. 18; No. 29, Art. 3582; 2010, No. 19, Art. 2291; 2013, No. 19, Art. 2331, No. 27, Art. 3473, No. 52, Art. 6983; 2016, No. 7 , Art.911; N 27, Art.4277, Art.4278) and a public authority (state body), a local self-government body exercising the rights of the owner of property of state (municipal) unitary enterprises, the code of the territory of the public-law entity of the location another non-participant in the budgetary process, another legal entity, in accordance with the All-Russian Classifier of Territories of Municipal Formations, indicated in the corresponding register entry of the Consolidated Register;

9, 10 digits - the code of the type of organization indicated in the corresponding register entry of the Consolidated Register;

11, 12 digits - the code of the budget level indicated in the corresponding register entry of the Consolidated Register;

13, 14, 15, 16, 17 digits - the number of the organization in the register entry of the Consolidated Register;

18th category - the code of the attribute of the belonging of information and documents (if any) included in the register entry, to a separate division endowed with the right to conduct accounting, which takes the following values:

1 - information and documents (if any) included in the register entry correspond to a separate division, endowed with the right to conduct accounting;

0 - information and documents (if any) included in the register entry do not correspond to a separate division, endowed with the right to conduct accounting;

19 digit - a control number calculated in accordance with Appendix No. 6 to this Procedure.

20 bit - the status code of the organization, information and documents on which are included in the registry entry, which takes the following values:

2 - inactive;

3 - there is no legal relationship;

4 - special instructions.

In the structure of the unique number of the registry entry 1, 2, 11, 13, 14, 15, 16, 17, digits form the unique code of the organization according to the Consolidated Register.

In the event of a change in the information about the organization, the codes of which form a unique number of the register record, the unique number of the register record (unique code of the organization) according to the Consolidated Register must be changed in accordance with the specified information to ensure the comparability of the archived and current unique numbers of the register record.

23. No later than two working days from the date of termination of the organization's activities in accordance with the information on the Unified State Register of Legal Entities, information and documents (if any) for which are included in the register entry, the Federal Treasury changes the organization's status code in the unique number of the register entry to a value corresponding to the status “not valid ", and no later than two working days from the date of its change, sends a Notice to the Authorized Organization in accordance with clause 19 of this Procedure.

In the event that erroneous information and documents are provided, the Authorized Organization shall send to the Federal Treasury a corresponding appeal to change the organization's status code in the unique number of the register entry to a value corresponding to the “not valid” status.

The Federal Treasury, no later than two working days from the date of the change in the organization's status code, sends a Notice to the Authorized Organization in accordance with clause 19 of this Procedure.

When the Federal Treasury receives information about the beginning of the reorganization (liquidation) procedure in relation to an organization, changes in jurisdiction, type of institution, budget level (hereinafter referred to as special events) and (or) obtaining relevant information from the Unified State Register of Legal Entities, the Federal Treasury changes the status code of such an organization in a unique number of the register entry to the value corresponding to the status of "special instructions", and no later than two business days from the date of its change, sends a Notice to the Authorized Organization in accordance with clause 19 of this Procedure.

After the completion of special events in relation to the organization, the Federal Treasury changes the organization's status code "special instructions" to the status code corresponding to the organization's status in the Unified State Register of Legal Entities.

The Federal Treasury, after five years from the date of the last receipt by a non-participant in the budget process (another non-participant in the budget process, another legal entity), information and documents (if any) on which are included in the register entry, funds from the budgets of the budget system of the Russian Federation and (or) closure personal accounts of the specified non-participant in the budget process (another non-participant in the budget process, another legal entity) in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation, changes the status code of this organization in the unique number of the register entry to the value , corresponding to the status "no legal relationship", and no later than two working days from the date of its change, sends a Notice to the Authorized Organization, another non-participant in the budget process (another legal entity) in accordance with clause 19 of this Procedure.

IV. The procedure for placing the Consolidated Register, providing

information included in the Consolidated Register containing

restricted information

24. The information of the Consolidated Register, which does not contain information of limited access, is posted by the Federal Treasury on the unified portal of the budgetary system of the Russian Federation, including in the form of open data.

25. Information from the Consolidated Register, which does not contain information constituting a state secret, is available in the information system to the Ministry of Finance of the Russian Federation, the Federal Treasury, other federal government bodies in accordance with the established powers, as well as to the Authorized Organization for organizations in respect of which the Authorized Organization forms and information is sent for inclusion in the Consolidated Register.

26. At the request of the Ministry of Finance of the Russian Federation, the Authorized Organization, the Federal Treasury submits an Extract from the Consolidated Register in the form in accordance with Appendix No. 7 to this Procedure (form code according to OKUD 0501124), containing information constituting a state secret, on paper as specified in request date. An extract from the Consolidated Register is signed by a person entitled to act on behalf of the Federal Treasury.

to the Formation Procedure

and maintaining a register of participants

the budgetary process, and

legal entities that are not

participants in the budgetary process,

approved by order of the Ministry

finance of the Russian Federation

INFORMATION (DETAILS) ABOUT THE ORGANIZATION - LEGAL

A PERSON WHO IS A STATE AUTHORITY

STATE BODY, LOCAL GOVERNMENT BODY,

THE GOVERNING BODY OF THE STATE EXTRA-BUDGET FUND,

CENTRAL BANK OF THE RUSSIAN FEDERATION INCLUDED IN THE REGISTER

PARTICIPANTS OF THE BUDGETARY PROCESS, AS WELL AS LEGAL ENTITIES,

NOT PARTICIPANTS IN THE BUDGET PROCESS

Name of information (props)

Rules for the formation of information (props)

Introduce the following changes into the order of the budget process, as well as by the participants in the budget process "(registered with the Ministry of Justice of the Russian Federation on February 9, 2015, registration number 35954) * (1) (hereinafter referred to as the order) the following changes:

1. Clause 4 shall be supplemented with the following paragraph:

"For public companies that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation, from January 1, 2018."

2. In the Procedure for the formation and maintenance of the register of participants who are not an approved order (hereinafter referred to as the Procedure):

the third paragraph of sub-clause "b" shall be stated as follows:

"State corporations, state-owned companies, public-law companies, which, in accordance with the budgetary legislation of the Russian Federation, are provided with subsidies from the federal budget (hereinafter referred to as state corporations, state-owned companies, public-law companies);";

in subparagraph "c" the words "and by state-owned companies" shall be replaced by the words "by state-owned companies, public-law companies";

2) clause 3 shall be supplemented with the following paragraph:

"Information and documents in relation to another legal entity are formed by the Federal Treasury on the basis of documents submitted by another legal entity for opening (closing, re-registering) a personal account in the Federal Treasury to account for the operations of a non-participant in the budget process.";

the sixth paragraph shall be stated in the following edition:

“In relation to state corporations, state-owned companies, public-law companies - by state corporations, state-owned companies, public-law companies, provided that they are vested with the powers of the chief administrator of federal budget funds, in other cases - by federal government bodies that provide subsidies to the state corporation, state company, public law company from the federal budget; ";

the ninth paragraph shall be declared invalidated;

4) in the first paragraph of clause 19, after the words “information about the organization in the Consolidated Register”, add the words “(to another legal entity)”;

5) the sixth paragraph of clause 23 shall be stated as follows:

"The Federal Treasury, after five years from the date of the last receipt by a non-participant in the budget process (another non-participant in the budget process, another legal entity), information and documents (if any) on which are included in the register entry, funds from the budgets of the budgetary system of the Russian Federation and (or) closing the personal accounts of the specified non-participant in the budget process (another non-participant in the budget process, another legal entity) in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation, changes the status code of this organization in the unique number of the register entry to the value corresponding to the status "no legal relationship", and no later than two working days from the date of its change, sends a Notice to the Authorized Organization, another non-participant in the budget process (another legal entity) in accordance with clause 19 of this Procedure. ";

6) Appendices No. 1 - 3 to the Procedure shall be stated in the wording in accordance with Appendices No. 1 - 3 to this Order;

7) in Appendix No. 3.1:

the name shall be stated in the following edition:

“The list of information (details) about an organization - a legal entity that is not a participant in the budget process, a state (municipal) institution, a state (municipal) unitary enterprise, a state corporation, a state company, a public law company included in the register of budget participants;

in clause 6.5 the words “location of the organization” shall be replaced by the words “within which the organization is located,”;

in column 2 of subparagraph "d" the words "dated December 29, 2012 No. 24n (registered with the Ministry of Justice of the Russian Federation on April 17, 2013, registration No. 28164) *" shall be replaced with the words "dated October 17, 2016 No. 21n (registered in Ministry of Justice of the Russian Federation December 1, 2016, registration No. 44513) ";

supplement with subparagraph "e" of the following content:

in column 1 of subparagraphs "a" and "b" of paragraph 11.2, footnotes 10 and 11 shall be replaced by footnotes 6 and 7, respectively;

in clauses 14 and 14.1, the word "organizations" shall be replaced by the words "other non-participant in the budgetary process";

in paragraph 14.1, footnote 11 shall be replaced by footnote 10;

supplement with clauses 16-16.2 as follows:

footnotes * and 9 shall be declared invalidated;

"(9) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the authority is formed by choosing a value from the full list of names of authority." ;.

8) in Appendix No. 8:

clause 1 shall be supplemented with sub-clauses "p" - "t" as follows:

“N) the financial authority of public education;

p) the governing body of the state off-budget fund;

c) the body of external state (municipal) financial control, executed in accordance with Article 157 and paragraph 1 of Article 268.1 of the Budget Code of the Russian Federation;

r) the body of internal state (municipal) financial control, executed in accordance with Article 157 and paragraph 1 of Article 269.2 of the Budget Code of the Russian Federation. ";

supplement with paragraphs 5-10 of the following content:

"5. The authority of the organization in the field of procurement of goods, works, services for state (municipal needs), carried out in accordance with the provisions of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the procurement of goods, works, services for the provision of state and municipal needs ".

6. The authority to exercise the delegated budgetary powers of the financial body of an urban, rural settlement in accordance with Article 154 of the Budget Code of the Russian Federation.

7. The authority to exercise the delegated powers of the executive and administrative body of an urban, rural settlement, which is the administrative center of a municipal district in accordance with Article 154 of the Budget Code of the Russian Federation.

8. The authority of an organization that is not a participant in the budgetary process to implement:

a) the delegated powers of the federal government body (government body), the executive government body of the constituent entity of the Russian Federation, the local government body to fulfill public obligations to an individual subject to execution in cash;

b) the delegated powers of the state (municipal) customer.

9. The powers of an organization that is not a participant in the budgetary process to receive funds from the budget of the budgetary system of the Russian Federation in accordance with the budgetary legislation of the Russian Federation. "

* (1) As amended by Order of the Federation dated November 3, 2016 No. 203n (registered with the Ministry of Justice of the Russian Federation on December 2, 2016, registration number 44545).

Appendix No. 1

Russian Federation
dated November 27, 2017 No. 204n

Ministry of Finance of the Russian

register of participants in budget
process, as well as legal entities,
non-participants
budget process "

"Appendix No. 1
to the Formation Procedure
and maintaining a register of participants
the budgetary process, and
legal entities that are not
participants in the budgetary process,

finance of the Russian Federation
dated 23.12.2014 No. 163n

Scroll
information (details) about an organization - a legal entity that is a government body, a government body, a local government body, a governing body of a state non-budgetary fund, the Central Bank of the Russian Federation, included in the register of participants in the budget process, as well as legal entities that are not participants in the budget process (1)

(1) In the event that information about the organization in accordance with the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (Collected Legislation of the Russian Federation, 2001, No. 33, Art. 3431; 2017, No. 45, art. 6586), as well as the regulatory legal acts of the Russian Federation adopted in accordance with it, are not subject to inclusion in the Unified State Register of Legal Entities, information about the organization is submitted by the Authorized Organization without checking for compliance with the information on the Unified State Register of Legal Entities.

(2) When submitting information about an organization in the form of an electronic document in the information system, the specified information is generated in the information system automatically after specifying the information provided for in clauses 2, 4.1, 4.2 of this List.

(3) When presenting information about an organization in the form of an electronic document in the information system, the code of the type of public law formation is generated in the information system automatically after indicating the name of the type of public law formation.

(4) When submitting information about an organization in the form of an electronic document in the information system, the code of the territory of a public law entity is generated in the information system automatically after specifying the name of the public law entity in accordance with OKTMO.

(5) When presenting information about an organization in the form of an electronic document in the information system, the names of the organization's activities according to OKVED are formed by choosing from a complete list of the organization's activities in accordance with the USRLE data.

(6) In the absence of the specified information in the Unified State Register of Legal Entities, information on the person entitled to act on behalf of the legal entity without a power of attorney is included on the basis of the information provided without checking for compliance with the information on the Unified State Register of Legal Entities.

(7) The specified information refers to information, access to which is limited in accordance with federal laws, regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation (hereinafter referred to as limited access information).

(8) When submitting information about an organization in the form of an electronic document in the information system, information on the full name of the legal entity that is in charge of the organization is generated in the information system by selecting a value from the list of organizations in the Consolidated Register. The code of the legal entity that manages the organization, in accordance with the information in the Consolidated Register, is generated in the information system automatically after specifying the name of the legal entity that manages the organization, in accordance with the information in the Consolidated Register. The code of the head of the legal entity in charge of the organization of the federal level according to the budget classification of the Russian Federation is generated in the information system automatically after specifying the name of the legal entity in charge of the organization.

(9) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the budget level is formed in the information system by choosing a value from the full list of names of the budget level. The budget level code is generated in the information system automatically after specifying the name of the budget level.

(10) When submitting information about an organization in the form of an electronic document in the information system, information about the code of the head of the organization for budget classification for federal state institutions is generated in the information system after specifying the information provided for in clauses 2, 4.1, 4.2 of this List.

(11) When submitting information about an organization in the form of an electronic document in the information system, information about the full name of the legal entity, the legal successor of which is the organization, its code according to the Consolidated Register, is generated in the information system automatically after specifying the information provided for in clause 14.2 of this List, in accordance with with information from the Unified State Register of Legal Entities.

(12) When submitting information about an organization in the form of an electronic document in the information system, information about the full name of a legal entity is generated in the information system by selecting a value from the full list of names of organizations in the Consolidated Register.

(13) When submitting information about an organization in the form of an electronic document in the information system, information about the code of a legal entity according to the Consolidated Register is generated in the information system automatically after specifying the full name of the legal entity in accordance with the information in the Consolidated Register.

(14) When submitting information about an organization in the form of an electronic document in the information system, information on the name of the bank in which the organization's accounts are opened, in accordance with the bank account agreement in accordance with the BIC of Russia Directory, are formed in the information system by selecting a value from the full list of bank names in accordance with the Directory of the BIK of Russia.

(15) When submitting information about an organization in the form of an electronic document in the information system, information about the BIK of the bank and the number of the correspondent account of the credit institution is generated in the information system automatically after specifying the name of the bank in accordance with the Directory of the BIC of Russia.

(16) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the type of organization is formed by selecting a value from the full list of names of types of organizations. The organization type code is generated in the information system automatically after specifying the name of the organization type.

(17) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the authority is formed by choosing a value from the full list of names of authority.

Appendix No. 2
to the order of the Ministry of Finance
Russian Federation
dated November 27, 2017 No. 204n
"On amendments to the order
Ministry of Finance of the Russian
Federation of December 23, 2014 No. 163n
"On the Procedure for the formation and maintenance of
register of participants in budget
process, as well as legal entities,
non-participants
budget process "

"Appendix No. 2
to the Formation Procedure
and maintaining a register of participants
the budgetary process, and
legal entities that are not
participants in the budgetary process,
approved by order of the Ministry
finance of the Russian Federation
dated 23.12.2014 No. 163n

Order of the Ministry of Finance of Russia dated November 3, 2016 No. 203n "On Amending the Order of the Ministry of Finance of the Russian Federation No. 163n dated December 23, 2014" On the Procedure for Forming and Maintaining a Register of Participants in the Budget Process, as well as Legal Entities Not Participating in the Budget Process "

1. To add to paragraph 4 of the order of the Ministry of Finance of the Russian Federation of December 23, 2014 No. 163n "On the Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process" (registered with the Ministry of Justice of the Russian Federation on February 9 2015, registration number 35954; Official Internet portal of legal information http://www.pravo.gov.ru, February 13, 2015) (hereinafter - the order) the following changes:

1) the third paragraph shall be stated in the following edition:

"Financial bodies of the constituent entities of the Russian Federation, financial bodies of municipalities, bodies of management of territorial state off-budget funds:";

2) add the following paragraphs:

"No later than January 1, 2017, with the exception of information and documents on legal entities that are not state (municipal) institutions and state (municipal) unitary enterprises, receiving funds from the budget of a constituent entity of the Russian Federation (local budget) and opening personal accounts in territorial bodies The Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation;

the main administrators of federal budget funds who provide funds from the federal budget to legal entities that are not state corporations and state-owned companies, as well as state institutions and state unitary enterprises that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation, or the corresponding chief to the administrators of the federal budget funds, which are in charge of the recipient of the federal budget funds, who provides the said legal entities with funds from the federal budget - from January 1, 2018;

to legal entities that have concluded contracts, agreements, agreements within the framework of the execution of state (municipal) contracts (contracts, agreements) - from January 1, 2018. "

2. Introduce the following changes into the Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process, approved by order:

in subparagraph "a" the words ", the State Atomic Energy Corporation" Rosatom "shall be excluded;

subparagraph "b" shall be stated as follows:

"B) on legal entities that are not participants in the budget process, and their separate subdivisions (hereinafter referred to as non-participants in the budget process):

state (municipal) autonomous and budgetary institutions;

state corporations and state-owned companies, which, in accordance with the budgetary legislation of the Russian Federation, are provided with subsidies from the federal budget (hereinafter referred to as state corporations, state-owned companies);

state (municipal) unitary enterprises; ";

supplement with subparagraphs "c" and "d" of the following content:

"C) about non-participants in the budget process, which are not state corporations and state-owned companies, as well as state (municipal) institutions and state (municipal) unitary enterprises that receive subsidies, budgetary investments from the budgets of the budgetary system of the Russian Federation, which are executors of state (municipal) contracts and opening personal accounts in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation (hereinafter referred to as other non-participants in the budgetary process);

2) the second paragraph of clause 3 shall be amended as follows:

"Information about the organizations specified in subparagraphs" a "and" b "of paragraph 2 of this Procedure in accordance with Appendices No. 1 - 3 to this Procedure, about the organizations specified in subparagraphs" c "and" d "of paragraph 2 of this Procedure in accordance with with Appendix No. 3.1 to this Procedure (hereinafter - information); ";

supplement with a new paragraph six as follows:

"In relation to state corporations, state companies - state corporations and state-owned companies, provided that they are vested with the powers of the chief administrator of federal budget funds, in other cases - by federal government bodies that provide subsidies to a state corporation, a state company from the federal budget;";

add a new paragraph 9 with the following content:

"In relation to other legal entities - a legal entity that has concluded contracts, agreements, agreements in the framework of the execution of state (municipal) contracts (contracts, agreements) with another legal entity;".

in the tenth paragraph after the words “the budget of the constituent entity of the Russian Federation”, add the words “state unitary enterprises”;

in paragraph eleven, after the words “from the local budget”, add the words “and municipal unitary enterprises”;

supplement with paragraphs of the following content:

“Information and documents about an organization to be included in the Consolidated Register, in terms of information on the respective powers of organizations, are submitted to the Federal Treasury by Authorized organizations within their competence for the respective powers of these organizations.

If it is necessary to supplement (change) information about the organization for which the register entry was formed, in terms of supplementing it with individual powers, the relevant Authorized Organization shall submit such information about the organization in accordance with Appendices No. 1 - 3.1 to this Procedure, filling out only those items to which the additions are made (changes). ";

4) clause 11 shall be supplemented with the following paragraph:

"Information and documents regarding a separate subdivision of a local self-government body indicating the powers of a financial body, if the functions of a financial body are performed by a separate subdivision of a local self-government body, are included in the Consolidated Register after the information and documents of this local self-government body are included in it, indicating the powers of the financial body. . ";

in paragraphs two, four and five, the words "Appendices No. 1 - 3" shall be replaced by the words "Appendices No. 1 - 3.1";

supplement with a new third paragraph as follows:

"If information about an organization and (or) its separate subdivision in accordance with Federal Law No. 129-FZ of August 8, 2001" On State Registration of Legal Entities and Individual Entrepreneurs "(Collected Legislation of the Russian Federation, 2001, No. 33 , Art. 3431; 2016, No. 27, Art. 4293), as well as the regulatory legal acts adopted in accordance with it, will not be included in the Unified State Register of Legal Entities, information and documents about such organizations and (or) their separate subdivisions must be included in the Consolidated Register on the basis of information generated and submitted to the Federal Treasury by the Authorized Organization in accordance with paragraph 8 of this Procedure, without the Federal Treasury exercising control over the information submitted for inclusion in the Consolidated Register for compliance with the Unified State Register of Legal Entities. ";

in the fourth paragraph, the words "The procedure for maintaining the Unified State Register of Legal Entities and the provision of information and documents contained therein, approved by order of the Ministry of Finance of the Russian Federation No. 158n dated November 23, 2011 (registered with the Ministry of Justice of the Russian Federation on April 5, 2012, registration No. 23734; Rossiyskaya Gazeta, 2012, April 28) (hereinafter - Order 158n) "shall be replaced by the words" Administrative regulations for the provision of state services by the Federal Tax Service for the provision of information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, approved by order Ministry of Finance of the Russian Federation of January 15, 2015 No. 5n (registered with the Ministry of Justice of the Russian Federation on May 12, 2015, registration No. 37242; Official Internet portal of legal information http://www.pravo.gov.ru, May 18, 2015 g.) (hereinafter - Administrative regulation 5n) ";

6) in clause 16 the words "Appendices No. 1 - 3" shall be replaced by the words "Appendices No. 1 - 3.1";

7) in clause 17 the words "in clause 17" shall be replaced by the words "in clause 16";

8) clause 18 shall be supplemented with the following paragraph:

"The Federal Treasury ensures that changes are made to the register entry, taking into account the information about the organization previously entered into it.";

9) the first paragraph of clause 19 shall be stated as follows:

"19. No later than two working days from the date of formation (update) of the register record, the Federal Treasury sends to the Authorized Organization that provided information and documents for the inclusion (change) of information about the organization in the Consolidated Register, a notification of the inclusion (change) of information and documents about the organization in the Consolidated Register, containing information about the date of formation (update) of the register record, as well as information and documents included (changed) in the register record (hereinafter - the Notice). ";

10) in clause 20 the words "Appendix No. 4" shall be replaced by the words "Appendix No. 5";

11) in clause 21, the words "Order 158n" shall be replaced with the words "Administrative Regulations 5n", the words "attachments No. 1 - 3" shall be replaced with the words "attachments No. 1 - 3.1", the words "clause 20" shall be replaced with the words "clause 19";

the second paragraph shall be stated in the following edition:

“1, 2, 3, 4, 5, 6, 7, 8 categories - the code of the territory of a public law entity, at the expense of the budget of which the activities of a participant in the budget process are financed, the code of the territory of a public law entity in relation to the main administrator of budget funds providing subsidies to a state (municipal) institution from the budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2009 , No. 1, Art. 18; No. 29, Art. 3582; 2010, No. 19, Art. 2291; 2013, No. 19, Art. 2331, No. 27, Art. 3473, No. 52, Art. 6983; 2016, No. 7, art. 911; No. 27, art. 4277, art. 4278) and a public authority (state body), a local self-government body exercising the rights of the owner of property of state (municipal) unitary enterprises, the code of the territory of the public-law entity of the location I am another non-participant in the budgetary process, another legal entity, in accordance with the All-Russian Classifier of Territories of Municipal Formations, indicated in the corresponding register entry of the Consolidated Register; ";

supplement with a new paragraph fourteen of the following content:

"4 - special instructions.";

add the following paragraph:

"In the event of a change in the information about the organization, the codes of which form a unique number of the register record, the unique number of the register record (unique code of the organization) according to the Consolidated Register shall be changed in accordance with the specified information to ensure the comparability of the archived and current unique numbers of the register record.";

add new paragraphs two to five of the following content:

“In case of providing erroneous information and documents, the Authorized Organization shall send to the Federal Treasury a corresponding appeal to change the organization's status code in the unique number of the register entry to a value corresponding to the“ not valid ”status.

After the completion of special events in relation to the organization, the Federal Treasury changes the status code of the organization "special instructions" to the status code corresponding to the status of the organization in the Unified State Register of Legal Entities. ";

14) Appendices No. 1-3 shall be stated in the wording in accordance with Appendices No. 1-3 to this order;

15) supplement with Appendix No. 3.1 in accordance with Appendix No. 4 to this Order;

16) in Appendix No. 6, after the words "Latin letters" add the words "(alphabetic symbol of the Cyrillic alphabet)", after the word "Latin" add the word "(Russian)".

Appendix No. 1
to the order of the Ministry of Finance of Russia
dated November 3, 2016 No. 203n
"On amendments to the order
Ministry of Finance of the Russian Federation
dated December 23, 2014 No. 163n "On the Procedure
formation and maintenance of the register of participants
budget process, as well as legal entities,
not participating in the budget process "

"Appendix No. 1
to the Formation Procedure
and maintaining a register of participants
the budgetary process, and
legal entities that are not
participants in the budgetary process,
approved by order of the Ministry
finance of the Russian Federation
dated December 23, 2014 No. 163n

The list of information (details) about an organization - a legal entity that is a public authority, a state body, a local government body, a governing body of a state non-budgetary fund, the Central Bank of the Russian Federation, included in the register of participants in the budget process, as well as legal entities that are not participants in the budget process *

* If information about the organization in accordance with the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (Collected Legislation of the Russian Federation, 2001, No. 33, Art. 3431; 2016, No. 27, article 4293), as well as the regulatory legal acts adopted in accordance with it, will not be included in the Unified State Register of Legal Entities, information about the organization is submitted by the Authorized Organization without checking for compliance with the information on the Unified State Register of Legal Entities;

** In the absence of the specified information in the Unified State Register of Legal Entities, information about the person entitled to act on behalf of the legal entity without a power of attorney is included on the basis of the information provided without checking for compliance with the information on the Unified State Register of Legal Entities;

*** As amended by orders of the Federal Treasury dated June 21, 2013 No. 8n (registered with the Ministry of Justice of the Russian Federation on August 5, 2013, registration No. 29257; Rossiyskaya Gazeta, 2013, August 14), dated September 12, 2013 No. No. 17n (registered with the Ministry of Justice of the Russian Federation on November 5, 2013, registration No. 30315; Rossiyskaya Gazeta, 2013, November 13), dated December 29, 2014 No. 25n (registered with the Ministry of Justice of the Russian Federation on January 30, 2015, registration No. 35795; Official Internet portal of legal information http://www.pravo.gov.ru, February 3, 2015), dated December 4, 2015 No. 24n (registered with the Ministry of Justice of the Russian Federation on February 18, 2016, registration No. 41125; Official Internet portal of legal information http://www.pravo.gov.ru, February 20, 2016);

(1) When submitting information about an organization in the form of an electronic document in the information system, the specified information is generated in the information system automatically after specifying the information provided for in clauses 2, 4.1, 4.2 of this List.

(2) When presenting information about an organization in the form of an electronic document in the information system, the code of the type of public law formation is generated in the information system automatically after indicating the name of the type of public law formation.

(3) When presenting information about an organization in the form of an electronic document in the information system, the code of the territory of a public law entity is generated in the information system automatically after specifying the name of the public law entity in accordance with OKTMO.

(4) When presenting information about an organization in the form of an electronic document in the information system, the names of the organization's activities according to OKVED are formed by choosing from a complete list of the organization's activities in accordance with the USRLE data.

Codes of the organization's main activities according to OKVED are generated in the information system automatically after specifying the names of the main activities in accordance with OKVED.

(5) The specified information refers to information, access to which is limited in accordance with federal laws, regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation (hereinafter referred to as limited access information).

(6) When submitting information about an organization in the form of an electronic document in the information system, information on the full name of the superior participant in the budget process is generated in the information system by selecting the appropriate value from the list of organizations in the Consolidated Register. The code of the superior participant in the budgetary process in accordance with the information in the Consolidated Register is generated in the information system automatically after specifying the corresponding name of the superior participant in the budgetary process in accordance with the information in the Consolidated Register. The code of the head of the higher participant in the budgetary process of the federal level according to the budget classification of the Russian Federation is generated in the information system automatically after specifying the corresponding name of the higher participant in the budgetary process in accordance with the information of the Ministry of Finance of the Russian Federation.

(7) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the budget level is formed in the information system by selecting the appropriate value from the complete list of names of the budget level. The budget level code is generated in the information system automatically after specifying the corresponding name of the budget level.

(8) When submitting information about an organization in the form of an electronic document in the information system, information about the code of the head of the organization on budget classification for federal state institutions is generated in the information system after specifying the information provided for in clauses 2, 4.1, 4.2 of this List, in accordance with the information of the Ministry finance of the Russian Federation.

(9) When submitting information about an organization in the form of an electronic document in the information system, information on the full name of the legal entity, the legal successor of which is the organization, its code according to the Consolidated Register, is generated in the information system automatically after specifying the information provided for in paragraph 14.2 of this list, in accordance with with information from the Unified State Register of Legal Entities.

(10) When submitting information about an organization in the form of an electronic document in the information system, information on the full name of a legal entity is generated in the information system by selecting the appropriate value from the full list of names of organizations in the Consolidated Register.

(11) When submitting information about an organization in the form of an electronic document in the information system, information about the code of a legal entity according to the Consolidated Register is generated in the information system automatically after specifying the full name of the legal entity in accordance with the information in the Consolidated Register.

(12) When submitting information about an organization in the form of an electronic document in the information system, information on the name of the bank in which the organization's accounts are opened, in accordance with the bank account agreement in accordance with the BIC of Russia Directory, are formed in the information system by selecting the appropriate value from the full list of names banks in accordance with the Russian BIC Directory.

(13) When submitting information about an organization in the form of an electronic document in the information system, information about the BIC of the bank and the number of the correspondent account of the credit institution is generated in the information system automatically after specifying the name of the bank in accordance with the Directory of the BIC of Russia.

(14) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the type of organization is formed by selecting the appropriate value from the complete list of names of types of organizations. The organization type code is generated in the information system automatically after specifying the name of the organization type.

(15) When presenting information about an organization in the form of an electronic document in the information system, information on the name of the budgetary authority is formed by selecting the appropriate value from the full list of names of budgetary authority.

(16) Information on the powers of the organization in the field of procurement is formed starting from January 1, 2016.

(17) When presenting information about an organization in the form of an electronic document in the information system, information about the name of the organization's powers in the field of procurement is formed in the information system by selecting the appropriate value from the full list of powers of organizations in the field of procurement in accordance with the registration procedure in the unified information system in the field purchases.

(18) When information about an organization is presented in the form of an electronic document in the information system, information is generated in the information system automatically based on the results of authorization and identification of a legal entity in the information system. "

Appendix No. 2
to the order of the Ministry of Finance of Russia
dated November 3, 2016 No. 203n
"On amendments to the order
Ministry of Finance of the Russian Federation
dated December 23, 2014 No. 163n "On the Procedure
formation and maintenance of the register of participants
budget process, as well as legal entities,
not participating in the budget process "

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Federal Law of December 30, 2008 N 307-FZ "On Auditing" (as amended and supplemented) Federal Law of December 30, 2008 N 307-FZ "On Auditing" As of July 1, 13 , [...]

New declaration of income tax (2017): Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / "On the approval of the tax return on corporate income tax, the procedure for filling it out, as well as the format of submission in electronic form "

No access to personal account

About the organization - a legal entity that is not a body

The code of the territorial body of the Federal Treasury in which the organization has opened personal accounts according to the Consolidated Register, in accordance with the information of the Consolidated Register is indicated

Approved budget | Administration of Zayachye-Kholmsky

Filling in the Application for the inclusion (change) of the details of the participants in the budget process in the Consolidated Register of the main administrators, administrators and recipients of federal budget funds, chief administrators and administrators of federal budget revenues, chief administrators and administrators of sources of financing the federal budget deficit in accordance with Appendix No. 9 to this Procedure is carried out by a participant budget process as follows:

The application for inclusion (change) is filled in by a participant in the budget process, except for the lines Number assigned in the FC, Date of registration with the FC, Responsible executor of the FC.

Resolution of the Government of the Kyrgyz Republic of August 10, 2015 No. 564

g) code according to the Consolidated Register of the recipient budget funds, budgetary (autonomous) institution, organization or other legal entity accepting the budgetary powers of the recipient of budgetary funds

If the body performing the functions and powers of the founder is the organization itself, indicate yes, otherwise - no

On the basis of the Applications for exclusion verified by the Federal Treasury or confirmed by the chief manager, the chief administrator of income or the chief administrator of the sources of financing the deficit of Applications for the exclusion, the Federal Treasury makes an appropriate mark in the register entry prohibiting all operations of the excluded participant in the budget process.

After closing the corresponding personal accounts in the prescribed manner, the Federal Treasury excludes the details of the participant in the budgetary process from the Consolidated Register.

The exclusion of the details of the participants in the budget process from the Consolidated Register means the elimination of the register entry with the details of the participant in the budget process.

Appendix N 8
to the Procedure for maintaining the consolidated register
main stewards, stewards
and recipients of federal budget funds,
chief administrators and administrators
federal budget revenues,
chief administrators
and administrators of funding sources
federal budget deficit,
approved by order
Ministry of Finance of the Russian Federation
dated August 65, 7558 N 85n

8. If the product of the value of the unique number of the category of the register entry of the register of participants in the budget process, as well as legal entities that are not participants in the budget process, calculated in accordance with paragraph 7 of this algorithm, is more than 9, then from the specified value of the category of the code in the Consolidated Register is subtracted 9. In other cases, the value of the code bit in the Consolidated Register, calculated in accordance with clause 7 of this algorithm, does not change. The values of 6-68 bits, calculated in accordance with paragraph 8 of this algorithm, are summed up and form a checksum.

- Resolution of the Government of the Kyrgyz Republic On amendments to the Resolution of the Government of the Kyrgyz Republic On approval of the Instruction on the movement of goods and vehicles across the state border of the Kyrgyz Republic by individuals dated December 86, 7559 No. 976 dated May 68, 7567 No. 856

On the approval of the Sanitary Norms and Rules Requirements for the arrangement, equipment and maintenance of hotels and other accommodation facilities and invalidation of the resolution of the Ministry of Health of the Republic of Belarus of August 68, 7559 N 98

m) implementation of other functions and powers of the founder established by federal laws and regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts of a constituent entity of the Russian Federation, legal acts of a municipal formation.

syph1431cur.dlinkddns.com

Order of the Ministry of Finance of Russia of December 23, 2014 N 163n "On the Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process" (as amended)

Order of the Ministry of Finance of Russia of December 23, 2014 N 163n
"On the Procedure for the formation and maintenance of the register of participants in the budget process, as well as legal entities that are not participants in the budget process"

With changes and additions from:

2. To declare invalid:

Information about changes:

financial bodies of the constituent entities of the Russian Federation, financial bodies of municipalities, bodies of management of territorial state off-budget funds:

the main administrators of federal budget funds who provide funds from the federal budget to legal entities that are not state corporations and state-owned companies, as well as state institutions and state unitary enterprises that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation, or the corresponding chief to the administrators of the federal budget funds, which are in charge of the recipient of the federal budget funds, who provides the said legal entities with funds from the federal budget - from January 1, 2018;

to legal entities that have entered into contracts, agreements, agreements in the framework of the execution of state (municipal) contracts (contracts, agreements) - from January 1, 2018;

for public companies that open personal accounts in the territorial bodies of the Federal Treasury in accordance with the legislation of the Russian Federation - from January 1, 2018.

New declaration on income tax (2017): Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / "On approval of the tax declaration form for corporate income tax, the procedure for filling it out, as well as the format for submission in electronic form"

Profit tax declarations of organizations in the form approved by order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 /, are submitted by taxpayers for the 2016 tax period. Tax returns for 11 months of 2016 are submitted in the form and format approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 /
Reason: letter of the Federal Tax Service of Russia dated December 21, 2016 N SD-4-3 / 24514

Registered by the Ministry of Justice of Russia on October 27, 2016

Ministry of Finance of the Russian Federation
The Federal Tax Service

"On approval of the form of a tax return on corporate income tax, the procedure for filling it out, as well as the format for submitting a tax return on corporate income tax in electronic form"

Effective from 28.12.2016.

In accordance with paragraph 7 of Article 80 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 2016, N 27, Art. 4177), in order to implement the provisions of Chapter 25 "Corporate Profit Tax" of part two Of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2016, N 27, Art. 4182) I order:

the form of a tax declaration for corporate income tax in accordance with Appendix No. 1 to this order;

the procedure for filling out a tax declaration for corporate income tax in accordance with Appendix No. 2 to this order;

format for filing a tax return on corporate income tax in electronic form in accordance with Appendix No. 3 to this order.

2. To recognize as invalid the order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / "On approval of the form of the tax declaration for corporate income tax, the procedure for filling it out, as well as the format for submitting the tax return for corporate income tax in electronic form" (registered by the Ministry of Justice of the Russian Federation on December 17, 2014, registration number 35255).

3. This order comes into force upon the expiration of two months from the date of its official publication.

4. The heads (acting head) of the departments of the Federal Tax Service for the constituent entities of the Russian Federation shall bring this order to the notice of the lower tax authorities.

5. 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 issues of calculating taxes and fees to the relevant budget, and other mandatory payments(with the exception of transport tax, corporate property tax, personal property tax, land tax, personal income tax).

Head of the Federal
tax service

Appendix No. 1
to the order of the Federal Tax Service of Russia
dated 19.10.2016 N ММВ-7-3 /

Declaration form

Appendix No. 2
to the order of the Federal Tax Service of Russia
dated 19.10.2016 N ММВ-7-3 /

Filling procedure

Appendix No. 3
to the order of the Federal Tax Service of Russia
dated 19.10.2016 N ММВ-7-3 /

Presentation format

Appendix No. 1
to the order of the Federal Tax Service of Russia
dated 19.10.2016 N ММВ-7-3 /

Corporate income tax return form

See the corporate income tax declaration form in PDF format;

Appendix No. 2
to the order of the Federal Tax Service of Russia
dated 19.10.2016 N ММВ-7-3 /

The procedure for filling out a tax return for corporate income tax

See Procedure for completing a tax return on corporate income tax in PDF format;
See How to fill out a corporate tax return in DOCX format;

I. Composition of the tax declaration for corporate income tax for the reporting and tax periods

1.1. A tax return on corporate income tax (hereinafter referred to as the Declaration) is submitted by Russian organizations that are taxpayers of corporate income tax in accordance with Article 246 of the Tax Code of the Russian Federation (hereinafter referred to as the Code).

Tax calculations included in the Declaration are submitted by Russian organizations acting as tax agents for income tax and / or recognized tax agents for personal income tax in accordance with Article 226.1 of the Code.

The Declaration must include: Title page (Sheet 01), subsection 1.1 of Section 1, Sheet 02, Appendices No. 1 and No. 2 to Sheet 02, unless otherwise provided by this Procedure.

Subsections 1.2 and 1.3 of Section 1, Appendices N 3, N 4 and N 5 to Sheet 02, as well as Sheets 03, 04, 05, 06, 07, 08, 09 and Appendix N 1 to Sheet 09, Appendices N 1 and N 2 to the tax return are included in the Declaration and submitted to the tax authority only if the taxpayer has income, expenses, losses or funds to be reflected in the specified subsections, sheets and annexes, is a tax agent or includes separate subdivisions.

Subsection 1.2 of Section 1 is not included in the Declaration for the tax period.

Appendix No. 4 to Sheet 02 is included in the Declaration only for the I quarter and the tax period.

Sheet 06 is filled out only by non-state pension funds.

Sheet 07 is filled out by organizations upon receipt of targeted funding, earmarked receipts and other funds specified in paragraphs 1 and 2 of Article 251 of the Code, when drawing up the Declaration only for the tax period.

Sheet 08 is filled in by organizations that have made an independent (symmetric, reverse) adjustment of the tax base, tax (losses), when drawing up the Declaration only for the tax period.

Sheet 09 and its annexes are included in the Declaration for the tax period if the taxpayer is a controlling person of a controlled foreign company.

1.2. Non-profit organizations that do not have an obligation to pay corporate income tax (hereinafter referred to as income tax) submit a Declaration upon the expiration of the tax period as part of the Title Page (Sheet 01) with the code "229" at the requisite "at the location (accounting) (code) ", Sheet 02, as well as Appendices No. 1 and No. 2 to the tax declaration in the presence of income and expenses to be reflected in them and Sheet 07 when receiving targeted funding, earmarked receipts and other funds specified in paragraphs 1 and 2 of article 251 of the Code. For reporting periods these organizations Declarations are not presented.

Theaters, museums, libraries, concert organizations, which are budgetary institutions, submit a Declaration only after the expiration of the tax period as part of the composition in accordance with clause 1.1 of this Procedure, indicating in the Title page (Sheet 01) at the requisite "at the location (registration) (code)" of the code "234".

The codes of the place of filing a tax return on corporate income tax to the tax authority are given in Appendix No. 1 to this Procedure.

1.3. Organizations that pay advance payments on a monthly basis, based on the actually received profit on an accrual basis from the beginning of the year, submit Declarations in the volume specified in clause 1.1 of this Procedure for the reporting period (I quarter, six months, 9 months) and the tax period (year).

Based on the results of other reporting periods (for a month, two, four, five, seven, eight, ten and eleven months), such organizations submit a Declaration in the amount of the Title Page (Sheet 01), subsection 1.1 of Section 1 and Sheet 02. When performing the relevant operations and (or) the presence of separate subdivisions in the Declarations shall also include subsection 1.3 of Section 1, Appendix No. 5 to Sheet 02 and Sheets 03, 04, 05.

1.4. An organization that includes separate subdivisions, at the end of each reporting and tax period, submits to the tax authority at its location a Declaration drawn up as a whole for the organization with the distribution of profits to separate subdivisions in accordance with Article 289 of the Code or to separate subdivisions located on the territory of one constituent entity of the Russian Federation, upon payment of income tax in accordance with the second paragraph of clause 2 of Article 288 of the Code (hereinafter referred to as a group of separate divisions).

A Declaration is submitted to the tax authority at the location of a separate subdivision of the organization, which includes the Title Page (Sheet 01), subsection 1.1 of Section 1 and subsection 1.2 of Section 1 (if monthly advance payments are made during the reporting (tax) periods), as well as the calculation of the amount tax (Appendix No. 5 to Sheet 02) payable at the location of this separate subdivision. When calculating income tax for a group of separate subdivisions, the Declaration in the specified amount is submitted to the tax authority at the location of the separate subdivision through which income tax is paid to the budget of this constituent entity of the Russian Federation (hereinafter referred to as the responsible separate subdivision).

Taxpayers, in accordance with Article 83 of the Code, classified as the largest, the Declaration drawn up as a whole for the organization, as well as Declarations for each separate subdivision (group of separate subdivisions) are submitted to the tax authority at the place of registration as the largest taxpayer in electronic form (for telecommunications communication channels) according to the established formats, unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.

The title pages of the Declarations for the separate subdivisions of the largest taxpayer, submitted by it to the tax authority at the place of registration as the largest taxpayer, indicate the codes of the reason for registration (hereinafter - KPP) assigned to the organization by the tax authorities at the location of the separate subdivisions, and the codes of these tax authorities ... For the requisite "at the location (accounting) (code)", the code "220" is indicated.

1.5. Agricultural producers meeting the criteria provided for in paragraph 2 of Article 346.2 of the Code, and fisheries organizations that meet the criteria provided for in subparagraph 1 or 1.1 of paragraph 2.1 of Article 346.2 of the Code for activities related to the sale of their agricultural products, as well as the sale of produced and processed data taxpayers of their own agricultural products, which are taxed at a tax rate of 0 percent, according to the results of the reporting (tax) periods, present as part of the Declaration a Title Page (Sheet 01), subsections 1.1 and 1.2 of Section 1, as well as Sheet 02, Appendices N 1, N 2 , N 3, N 5 to Sheet 02 with code "2" - agricultural producer according to the requisite "Sign of the taxpayer (code)". Subsection 1.2 of Section 1, Appendices No. 3, No. 5 to Sheet 02 are presented only when calculating monthly advance payments, if there are corresponding income and expenses, separate divisions.

Indicators for other types of activity are reflected in the Declaration by the specified taxpayers in accordance with the generally established procedure, indicating in Sheet 02 and in its annexes the code "1" for the variable "Taxpayer identification (code)".

1.6. Taxpayers who are residents of special economic zones, participants in free economic zones and residents of the free port of Vladivostok (hereinafter referred to as special (free) economic zones) in accordance with the legislation of the Russian Federation, corresponding to the conditions for calculating income tax at reduced tax rates established for this category taxpayers, in the Declaration, in addition to the Title Page (Sheet 01) and subsections 1.1 and 1.2 of Section 1, include Sheet 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with the code "3" for details "Sign of the taxpayer (code)". At the same time, subsection 1.2 of Section 1, Appendix No. 3, No. 4, No. 5 to Sheet 02, Appendix No. 1 to the tax return are submitted only when calculating monthly advance payments, if there are, respectively, income and expenses, losses and separate divisions.

Residents (participants) of special (free) economic zones shall reflect indicators for calculating tax at other tax rates in the Declaration in accordance with the generally established procedure, indicating in Sheet 02 and in its annexes the code “1” for the requisite “Taxpayer attribute (code)”.

In the same composition, Declarations are submitted by residents of the Special Economic Zone in the Kaliningrad Region and participants in the Special Economic Zone in the Magadan Region.

1.6.1. Organizations holding licenses for the use of a subsoil plot within the boundaries of which a new offshore hydrocarbon deposit is located or within the boundaries of which it is planned to search, evaluate and (or) explore a new offshore hydrocarbon deposit; as well as operators of a new offshore hydrocarbon field (hereinafter - the organizations listed in paragraph 1 of Article 275.2 of the Code) submit to the tax authorities Declarations with the calculation of tax bases separately for each new field, reflecting its calculation and the calculated tax in subsections 1.1 and 1.2 of Section 1, in Sheet 02 and Appendices N 1, N 2, N 3, N 4 to it with the code "4" for the requisite "Sign of the taxpayer (code)". If several new offshore fields are allocated in the license area, then when completing Appendix No. 4 to Sheet 02 of the Declaration in the "License" variable, after indicating the series, number and type of license, the serial number of the new offshore field is indicated with a fraction (for example, "01", "02 " etc). If there is one new offshore field within the boundaries of the subsoil plot, the numbers "01" are indicated.

These taxpayers determine the tax base when carrying out activities related to the production of hydrocarbons at a new offshore hydrocarbon field, separately from the tax base determined when carrying out other types of activities, on the basis of paragraph 2 of Article 275.2 of the Code.

1.6.2. Organizations that have received the status of project participants for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center" (Collected Legislation of the Russian Federation, 2010, N 40, Art. 4970; 2015, N 27, Art. 3951) (hereinafter referred to as the Federal Law “On the Skolkovo Innovation Center”) and applying a tax rate of 0 percent in accordance with clause 5.1 of Article 284 of the Code, in the Title Page (Sheet 01) of the Declaration for the requisite “at the place location (accounting) (code) "indicate the code" 225 ".

1.6.3. Organizations providing educational and (or) medical activity in accordance with the legislation of the Russian Federation and applying the tax rate O interest in accordance with Article 284.1 of the Code, in the Title Page (Sheet 01) of the Declaration for the requisite "at the location (of registration) (code)" indicate the code "226".

Organizations that provide social services to citizens and apply a tax rate of 0 percent in accordance with Article 284.5 of the Code, in the Title Page (Sheet 01) of the Declaration for the requisite “at the location (registration) (code)” indicate the code “236”.

1.6.4. Organizations - participants in regional investment projects that meet the conditions for the application of tax rates in accordance with Articles 284.3 and 284.3-1 of the Code, in the Title Page (Sheet 01) of the Declaration for the requisite "at the location (of registration) (code)" indicate the code "228" ...

Organizations that have received the status of a resident of the territory of advanced socio-economic development, and meet the conditions for the application of tax rates in accordance with Article 284.4 of the Code, in the Title Page (Sheet 01) of the Declaration for the requisite "at the location (registration) (code)" indicate the code "237" ... In addition to the Title Page (Sheet 01) and subsections 1.1 and 1.2 of Section 1, the Declaration includes Sheet 02, Appendices N 1, N 2, N 3, N 4, N 5 to Sheet 02 with the code “6” for the attribute “Sign taxpayer (code) ". At the same time, subsection 1.2 of Section 1, Appendix No. 3, No. 4, No. 5 to Sheet 02, Appendix No. 1 to the tax return are submitted only when calculating monthly advance payments, if there are, respectively, income and expenses, losses and separate divisions. The indicators for calculating income tax at other tax rates are reflected in the Declaration in the Declaration in accordance with the generally established procedure, indicating in Sheet 02 and in its annexes the code "1" for the requisite "Taxpayer identification (code)".

1.6.5. Declarations for a consolidated group of taxpayers created in accordance with Chapter 3.1 of the Code are submitted by the responsible member of the consolidated group of taxpayers to the tax authority in accordance with Article 289 of the Code.

When a consolidated group of taxpayers pays advance payments at the end of each reporting period (with payment of monthly advance payments during the reporting period), the Declaration for the reporting and tax periods must include: Title page (Sheet 01), subsection 1.1 of Section 1, Sheet 02, Appendices N 1, N 2, N 6, N 6a and N 6b to Sheet 02.

Subsection 1.2 of Section 1, Appendices No. 3 and No. 4 to Sheet 02, as well as Sheets 05, 07, 08, Appendix No. 1 to the tax return are included in the Declaration only if there are income, expenses, losses or funds to be reflected in the specified subsections , sheets and attachments, transactions with securities are carried out.

When a consolidated group of taxpayers pays monthly advance payments based on actually earned profit, the Declarations in the above volume are submitted for three months, six months, nine months and for the tax period (year).

Based on the results of other reporting periods (for a month, two months, four months, five months, seven months, eight months, ten months, eleven months) Declarations are submitted in the volume of the Title Page (Sheet 01), subsection 1.1 of Section 1, Sheet 02 and Appendices No. 6, No. 6a and No. 6b to Sheet 02. When carrying out the relevant operations, Sheet 05 is also included in the Declaration.

The Title Page (Sheet 01) of the Declaration for the consolidated group of taxpayers indicates the checkpoint at the place of registration of the organization as a responsible member of the consolidated group of taxpayers (the 5th and 6th symbols of the checkpoint have the value "4U"), and if it is absent, the checkpoint is indicated assigned to the responsible member of this group by the tax authority to which the Declaration is submitted, the code “218” is indicated for the variable “at the place of location (accounting) (code)”.

1.6.6. Separate Declarations for the members of the consolidated group of taxpayers, for their separate subdivisions are not drawn up, except for the cases specified in clause 1.6.7 of this Procedure.

1.6.7. Members of a consolidated group of taxpayers who receive income that are not included in the consolidated tax base of this group submit to the tax authorities at the place of their registration Declarations only in terms of calculating tax in respect of such income. In the Title Pages (Sheets 01) of such Declarations for the requisite "Tax (reporting) period (code)", codes "21" are indicated, from "31" to "46", and for the requisite "at the location (accounting) (code)" the code "213" or "214" is indicated.

Sheets 09 and Appendix No. 1 to Sheets 09 shall be included in the Declaration of a member of a consolidated group of taxpayers for the tax period if he is a controlling person of a controlled foreign company.

1.6.8. Organizations that have completely switched to the payment of a single tax on imputed income for certain types of activities, to a simplified taxation system, applying the taxation system for agricultural producers (unified agricultural tax), as well as organizations carrying out entrepreneurial activities in the field of gambling, which are controlling persons of controlled foreign companies submit to the tax authorities based on the results of tax periods a Declaration as part of the Title Page (Sheet 01), subsection 1.1 of Section 1, Sheet 09 and Appendix No. 1 to it (if necessary). At the same time, in the Title Page (Sheet 01), the code “238” is indicated for the requisite “at the location (accounting) (code)”.

1.7. Organizations acting as tax agents for calculating the tax base and the amount of tax, for withholding income from taxpayers - recipients of income and transferring tax to the budget (hereinafter - tax agents), submit a tax calculation (hereinafter - Calculation) in the following order.

Organizations - taxpayers of income tax, acting as tax agents for corporate income tax, include in the Declaration a Calculation consisting of subsection 1.3 of Section 1 and Sheet 03. ) (code) "the code" 213 "or" 214 "is indicated.

Organizations that have completely switched over to the payment of the single tax on imputed income for certain types of activities, to a simplified taxation system, applying the taxation system for agricultural producers (single agricultural tax), taxpayers whose income and expenses are fully related to the gambling business, subject to taxation in accordance with Chapter 29 of the Code, organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law “On the Skolkovo Innovation Center”, and using the right to exemption from duties of taxpayers of income tax, perform the duties of tax agents and submit to the tax authorities based on the results of reporting (tax) periods Calculation as part of the Title page (Sheet 01), subsection 1.3 of Section 1 and Sheet 03. e) "the code" 231 "is indicated.

Participants of the consolidated group of taxpayers who draw up Declarations regarding tax on income not included in the consolidated tax base, when performing the duties of tax agents, submit a Calculation in accordance with paragraph two of clause 1.7 of this Procedure.

Participants of the consolidated group of taxpayers who have no income that are not included in the consolidated tax base shall submit the Calculation in accordance with the third paragraph of clause 1.7 of this Procedure.

The organizations specified in this clause of the Procedure shall also submit the Calculation if income in the form of dividends is paid by them only to individuals and (or) foreign organizations.

The organization does not make a calculation if the income paid by it in the form of dividends is fully subject to transfer without tax withholding to organizations recognized as tax agents in accordance with subparagraphs 3, 5, 6, 7 of paragraph 2 of Article 226.1 of the Code, subparagraphs 2, 4, 5, 6 of paragraph 7 and paragraph 8 of Article 275 of the Code.

1.8. Organizations acting as tax agents for calculating, withholding and transferring personal income tax to the budgetary system of the Russian Federation, in accordance with paragraph 4 of Article 230 of the Code, submit Appendix No. 2 to the tax declaration to the tax authorities.

Organizations - taxpayers of income tax include Appendix No. 2 to the tax return in the Declaration.

If the organization does not have the obligation to submit the Declaration to the tax authority, the specified information (Appendix No. 2 to the tax declaration) shall be submitted together with the Calculation for corporate income tax, indicating in the Title Page (Sheet 01) at the requisite “at the location (accounting) (code ) "Code" 231 ".

If an organization does not have the obligation to submit a Declaration and Calculation of corporate income tax, then such organizations submit to the tax authorities a Title Page (Sheet 01) and Appendix No. 2 to the tax declaration. At the same time, in the Title Page (Sheet 01), for the requisite “at the location (accounting) (code)”, the code “235” is indicated.

Appendix No. 2 to the tax return is submitted to the tax authorities only for the tax period.

II. General requirements for the procedure for filling out and submitting the Declaration

2.1. The declaration is drawn up on an accrual basis from the beginning of the year. All values of the value indicators of the Declaration are indicated in full rubles (except for the values indicated in Appendix No. 2 to the Declaration). When specifying the values of cost indicators in full rubles, the values of indicators less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

2.2. The pages of the declaration are numbered consecutively, starting from the Title page (Sheet 01), regardless of the presence (absence) and the number of filled sections, sheets and annexes to them. The ordinal number of the page is written in the field defined for numbering from left to right, starting from the first (left) familiarity, for example, for the first page - "001", for the twelfth - "012".

Correction of errors by means of corrective or other similar means is not allowed.

Double-sided printing of the declaration on paper and stapling of sheets of the declaration, leading to damage to the paper carrier, is not allowed.

When filling out the declaration, black, purple or blue ink is used.

2.3. Each indicator of the declaration corresponds to one field, consisting of a certain number of familiarity spaces. Each field contains only one indicator.

The exceptions are indicators whose value is a date or decimal fraction. To indicate the date, three fields are used in order: day (a field of two familiar spaces), month (a field of two familiar spaces) and year (a field of four familiar spaces), separated by a "." ("point"). For a decimal fraction, two fields are used, separated by a dot. The first field corresponds to the whole part of the decimal fraction, the second - to the fractional part of the decimal fraction.

Filling the fields of the declaration with the values of text, numeric, code indicators is carried out from left to right, starting from the first (left) familiarity.

For negative numbers, the “-” (“minus”) sign is indicated in the first digit on the left.

When filling in the fields of the declaration using software the values of numeric indicators are aligned with the right (last) familiarity. In this case, in negative numbers, the sign "-" ("minus") is indicated in the familiarity before the numerical value of the indicator.

Filling in the text fields of the declaration form is carried out in capital print characters.

In the absence of any indicator, a dash is put in all the familiarity of the corresponding field. A dash is a straight line drawn in the middle of the familiarity along the entire length of the field.

If, to indicate any indicator, it is not required to fill in all the familiarity of the corresponding field, then a dash is put in the empty familiarity in the right part of the field. For example, at the top of each page of the Declaration, the taxpayer identification number (hereinafter referred to as the TIN) and the KPP of the organization are indicated in the manner specified in Section III "Procedure for completing the Title Page (Sheet 01) of the Declaration". When specifying a ten-digit TIN of an organization in a field of twelve familiarity spaces, the indicator is filled in from left to right, starting with the first familiarity, a dash is put in the last two familiarities: "INN 5024002119—".

Fractional numeric key figures are filled in the same way as the rules for filling integer numeric key figures. If there are more familiarity spaces for specifying the fractional part than numbers, then a dash is placed in the free familiarities of the corresponding field. For example, the share of the tax base attributable to a separate division is 56.234 percent. The indicated indicator should be filled in according to the format: 3 familiarity places for the whole part and 11 familiarity places for the fractional part. Therefore, in the Declaration it should look like this: 56-.234 ———. The income tax rate in the Declaration is filled in according to the format: 2 familiar spaces for the whole part and 2 familiar spaces for the fractional part and, accordingly, at rates of 2% and 13.5%, they are indicated as: 2 -.- and 13.5-.

When preparing the Declaration using software when printing on a printer, it is allowed to have no framing for familiarity and dashes for unfilled familiarity. The location and size of the attribute values should not be changed. Symbols are printed in Courier New font, 16 - 18 points high.

2.4. The declaration can be submitted by the taxpayer to the tax authority in person or through his representative, sent in the form mailing with a list of attachments or transferred to in electronic format with an enhanced qualified electronic signature via telecommunication channels in accordance with Article 80 of the Code.

The declaration is submitted via telecommunication channels in electronic form in accordance with the established formats in accordance with the Procedure for submitting a tax declaration in electronic form via telecommunication channels, approved by order of the Ministry of the Russian Federation for Taxes and Duties of April 2, 2002 N BG-3-32 / 169 (registered by the Ministry of Justice of the Russian Federation on May 16, 2002, registration number 3437.

When the Declaration is sent by mail, the date of its submission is the date of dispatch of the postal item with a list of attachments. When the Declaration is transmitted via telecommunication channels, the date of its submission is considered the date of its sending. Upon receipt of the Declaration via telecommunication channels, the tax authority is obliged to transmit to the taxpayer an electronic receipt of its acceptance.

2.5. Tax agents fill out and submit Calculations taking into account the general requirements provided for in Section II of this Procedure.

2.6. The successor organization submits to the tax authority at its location (at the place of registration as the largest taxpayer) Declarations (including Declarations for separate subdivisions) for the last tax period and revised Declarations for the reorganized organization (in the form of joining another legal entity, merging several legal entities persons, division of a legal entity, transformation of one legal entity into another), indicating in the Title Page (Sheet 01) at the requisite "at the location (registration) (code)" of the code "215" or "216", and in the upper part of it - TIN and KPP of the successor organization. The requisite "organization / separate subdivision" indicates the name of the reorganized organization or a separate subdivision of the reorganized organization.

The requisite "TIN / KPP of the reorganized organization (separate subdivision)" indicates, respectively, the TIN and KPP that were assigned to the organization before the reorganization by the tax authority at its location (for taxpayers classified as the largest - by the tax authority at the place of registration as the largest taxpayer) or at the location of separate subdivisions of the reorganized organization.

The codes for the forms of reorganization and liquidation are given in Appendix No. 1 to this Procedure.

If the Declaration submitted to the tax authority is not a Declaration for the reorganized organization, then dashes are indicated at the requisite "INN / KPP of the reorganized organization (separate subdivision)".

2.7. If the organization makes a decision to terminate the activities (closure) of its separate subdivision (hereinafter - the closed separate subdivision), the revised Declarations for the specified separate subdivision, as well as Declarations for subsequent (after closing) reporting periods and the current tax period are submitted to the tax authority at the location organization, and for an organization classified as the largest taxpayer - to the tax authority at the place of its registration as the largest taxpayer.

At the same time, the code “223” is indicated in the Title Page (Sheet 01) for the requisite "at the location (of accounting) (code)", and the checkpoint, which was assigned to the organization by the tax authority at the location of the closed separate subdivision, is indicated at the top of it.

III. The procedure for filling out the Cover Page (Sheet 01) of the Declaration

3.1. The title page (Sheet 01) of the Declaration is filled in by the taxpayer, except for the section "To be completed by an employee of the tax authority".

The title page (Sheet 01) of the Declaration is completed by the tax agent in the manner prescribed by this section (taking into account the provisions of clause 1.7 of Section I of this Procedure).

3.2. When filling out the Title Page (Sheet 01), you must indicate:

1) TIN and KPP, which is assigned to the organization by the tax authority to which the Declaration is submitted (the specifics of specifying the TIN and KPP for reorganized organizations, as well as the specifics of specifying the KPP in the Declarations for separate subdivisions of the largest taxpayer, for closed separate subdivisions are set out, respectively, in paragraphs 1.4 of Section I, clauses 2.7 and 2.8 of Section II of this Procedure). In the Declaration for a consolidated group of taxpayers, in the Title Page (Sheet 01) and on each subsequent page of the Declaration, the TIN and KPP are indicated, which is assigned to the organization as a responsible member of this group (in its absence, the KPP assigned to the responsible member of the group by the tax authority to which declaration).

The TIN and KPP of the organization at the place of its location, the location of the separate subdivision, at the place of registration as the largest taxpayer are indicated in accordance with the document confirming the registration of the organization with the tax authority on the appropriate basis.

2) the number of the correction.

When submitting the primary Declaration to the tax authority, the "Correction number" variable is indicated with "0—", when submitting the revised Declaration, the correction number is indicated (for example, "1—", "2—" and so on). At the same time, in the revised Declarations, when recalculating the tax base and the amount of income tax, the results are not taken into account. tax audits conducted by the tax authority for the tax period for which the tax base and the tax amount are recalculated.

If the tax agent discovers in the Calculation submitted by him to the tax authority the fact of non-reflection or incomplete reflection of information, as well as errors leading to an understatement or overstatement of the amount of corporate income tax to be transferred, the tax agent is obliged to make the necessary changes and submit the updated Calculation to the tax authority.

The revised Calculation should contain data only in relation to those taxpayers in respect of which facts of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of income tax, have been discovered. To reflect the number of the correction of information on specific taxpayers, the "Type" variable is used in Section B of Sheet 03 of the Calculation. In this case, in the Title page (Sheet 01) of the revised Calculation for the requisite "at the location (accounting) (code)", the code "231" is indicated.

When submitting revised Declarations, they do not include previously submitted Information on Income natural person paid to him by a tax agent from operations with securities, operations with derivative financial instruments, as well as when making payments on securities of Russian issuers (Appendix No. 2 to the Declaration), if no changes are made to this Information.

Submission by the tax agent of the revised Information on the income of an individual, paid to him by the tax agent, takes into account the provisions set forth in Section XVIII of this Procedure;

3) the tax (reporting) period for which the Declaration is submitted.

The codes defining the tax (reporting) periods are given in Appendix No. 1 to this Procedure.

In the Declarations for the consolidated group of taxpayers, codes from “13” to “16” are indicated, and when advance payments are made on a monthly basis based on the actually received profit - codes from “57” to “68”;

4) the code of the tax authority to which the Declaration is submitted, the code for submitting the Declaration at the location (accounting).

The codes for submitting the Declaration to the tax authority at the location (accounting) are given in Appendix No. 1 to this Procedure;

5) the full name of the organization (separate subdivision) corresponding to the name indicated in its (his) constituent documents (if there is a Latin transcription in the name, such is indicated);

6) the code of the type of economic activity of the taxpayer in accordance with the All-Russian Classifier of Types of Economic Activity (OKVED); taxpayer's contact telephone number;

7) the number of pages on which the Declaration is drawn up;

8) the number of sheets of supporting documents or their copies, including documents or their copies confirming the powers of the taxpayer's representative (in the case of submission of the Declaration by the taxpayer's representative), attached to the Declaration.

3.3. In the section of the Title Page "I confirm the accuracy and completeness of the information specified in this Declaration":

1) in the case of confirmation of the accuracy and completeness of the information in the Declaration by the head of the taxpayer organization (the responsible member of the consolidated group of taxpayers), "1" is put down; in case of confirmation of the accuracy and completeness of the information by the representative of the taxpayer, "2" is put down;

2) when submitting the Declaration by the taxpayer (the responsible member of the consolidated group of taxpayers) on the line "surname, name, patronymic in full", the surname, first name, patronymic (hereinafter, patronymic is indicated if any) of the head of the organization is indicated in full. Affixed personal signature the head of the organization and the date of signing;

3) when submitting the Declaration by a taxpayer's representative - an individual, on the line “surname, name, patronymic in full”, the surname, first name, patronymic (patronymic, if any) of the taxpayer's representative is indicated line by line. The personal signature of the taxpayer's representative is affixed, the date of signing, and the type of document confirming the authority of the taxpayer's representative is indicated;

4) when submitting the Declaration by a representative of a taxpayer - a legal entity, on the line "surname, first name, patronymic in full", the surname, first name, patronymic (patronymic, if any) of an individual authorized in accordance with a document confirming the authority of a representative of a taxpayer - a legal entity, are indicated line by line, to certify the accuracy and completeness of the information specified in the Declaration.

On the line "name of the organization - representative of the taxpayer, tax agent", the name of the legal entity - representative of the taxpayer shall be indicated. The signature of the person is affixed, information about which is indicated on the line "surname, name, patronymic in full" and the date of signing;

5) on the line "Name of the document confirming the powers of the taxpayer's representative", the type of document confirming the powers of the taxpayer's representative and its details are indicated;

6) when submitting the Calculation to the tax authority by the tax agent, this requisite of the Title Page is filled in in the same manner.

3.4. The section "To be completed by an employee of the tax authority" contains information about the submission of the Declaration (the code of the method for submitting the Declaration is indicated in accordance with Appendix No. 1 to this Procedure); number of pages of the Declaration; the number of sheets of supporting documents or their copies attached to the Declaration; date of submission; the number under which the Declaration is registered; the surname and initials of the name and patronymic (if any) of the employee of the tax authority who accepted the Declaration; his signature).

IV. The procedure for filling out Section 1 "The amount of tax payable to the budget, according to the taxpayer (tax agent)" of the Declaration

4.1. Section 1 of the Declaration contains information on the amount of tax payable to the budget, according to the data of the taxpayer (tax agent).

At the same time, in the Declaration submitted by an organization that does not pay income tax at the location of separate divisions, in Section 1, the indicators are given for the organization as a whole.

For an organization that has separate subdivisions in its composition, in the Declaration submitted to the tax authority at the place of registration of the organization itself, in subsections 1.1 and 1.2 of Section 1, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization, excluding payments included in its composition separate subdivisions.

In the Declaration submitted to the tax authority at the location of the separate subdivision (responsible separate subdivision), in subsections 1.1 and 1.2 of Section 1, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to this separate subdivision (group of separate subdivisions).

4.1.1. Budget classification codes are indicated in accordance with the budgetary legislation of the Russian Federation.

4.1.2. The requisite "OKTMO Code" indicates the code of the municipality, the inter-settlement area, the settlement that is part of the municipality, on the territory of which the profit tax is paid. The code is indicated in accordance with the All-Russian Classifier of the Territories of Municipal Formations OK 033-2013 (hereinafter - the OKTMO code).

When filling in the "OKTMO Code" variable, for which eleven familiarity spaces are allocated, free familiarity spaces to the right of the code value, if the OKTMO code has eight characters, are filled in with dashes. For example, for the eight-digit OKTMO code 12445698 in the "Code for OKTMO" variable, the eleven-digit value "12445698—" is indicated.

4.1.3. In the Declaration for the consolidated group of taxpayers in subsections 1.1 and 1.2 of Section 1, payments to the budget of a constituent entity of the Russian Federation are indicated in amounts related to members of the consolidated group of taxpayers, separate subdivisions, responsible separate subdivisions located on the territory of one constituent entity of the Russian Federation, and reflected in Appendix N 6 to Sheet 02 with the corresponding OKTMO code.

The number of pages of subsections 1.1 and 1.2 of Section 1 must be no less than the number of Appendices No. 6 to Sheet 02 and depends on the number of constituent entities of the Russian Federation, on the territory of which the members of the consolidated group of taxpayers and their separate subdivisions are located.

4.1.4. When the legal successor organization submits the Declaration for the last tax period and the revised Declarations for the reorganized organization to the tax authority, Section 1 indicates the OKTMO code of the municipality on the territory of which the reorganized organization or its separate subdivisions was located.

Section 1 of the Declarations on a closed separate subdivision indicates the OKTMO code of the municipality on the territory of which the closed separate subdivision was located.

4.1.5. When an organization or its separate subdivision changes its location and pays tax (advance payments) during the reporting (tax) period to the budgets of different constituent entities of the Russian Federation, the taxpayer has the right to submit the corresponding number of pages of subsections 1.1 and 1.2 of Section 1 as part of the revised Declaration. For example, when the location of the taxpayer changes on August 1, in the revised tax return for the six months, the amount of the additional payment (decrease) of the advance payment for the six months and the monthly advance payment by the due date "no later than July 28" are indicated in subsections 1.1 and 1.2 of Section 1 with the OKTMO code for the old location finding the taxpayer. On a separate page of subsection 1.2 of Section 1 with the new OKTMO code, the amounts of monthly advance payments with a due date of "not later than August 28" and "not later than September 28" are given.

4.2. Subsection 1.1 of Section 1 indicates the amount of advance payments and tax payable to the budgets of all levels based on the results of the reporting (tax) period.

4.2.1. On line 040, the amount of tax to be paid to the federal budget is indicated, which is transferred from line 270 of Sheet 02.

On line 050, the amount of tax to be reduced to the federal budget is indicated, which is transferred from line 280 of Sheet 02.

On line 070, the amount of tax to be paid to the budget of the constituent entity of the Russian Federation is indicated, which is transferred from line 271 of Sheet 02.

On line 080, the amount of tax to be reduced to the budget of the constituent entity of the Russian Federation is indicated, which is transferred from line 281 of Sheet 02.

4.2.2. Agricultural producers of lines 040, 050, 070, 080 of subsection 1.1 of Section 1 are filled in on the basis of the corresponding indicators of lines 270, 271, 280, 281 of Sheet 02 with the code "1" for the requisite "Taxpayer sign (code)". If organizations have separate subdivisions - based on the indicators of lines 100 or 110 of Appendix No. 5 to Sheet 02 with the code "1" for the variable "Taxpayer identification (code)".

Residents (participants) of special (free) economic zones lines 040, 050, 070, 080 of subsection 1.1 of Section 1 are filled in by summing up the indicators of lines 270, 271, 280, 281 of Sheet 02 with code "3" for the requisite "Taxpayer attribute (code)" and the same lines of Sheet 02 with the code "1" for the variable "Taxpayer identification (code)". If in one Sheet 02 on line 270 the amount of tax to be paid is indicated, and in another on line 280 - the amount of tax to be reduced, then the difference between these indicators, taken in absolute terms, is determined. If the amount of tax to be deducted has exceeded the amount of tax to be reduced, then the amount of the difference is indicated on line 040 of subsection 1.1 of Section 1. Line 050 of subsection 1.1 of Section 1 is completed in the event that the amount of tax to be reduced is higher than the amount of tax to be paid. The key figure for lines 070 or 080 is determined in the same way.

The organizations listed in clause 1 of Article 275.2 of the Code, the amount of tax to be paid in addition or to be reduced to the federal budget for lines 040 or 050 of subsection 1.1 of Section 1 is determined by summing up the indicators of lines 270 and 280 of Sheet 02 with code "1" and codes "4" variable "Taxpayer attribute (code)".

Organizations that are the controlling persons of controlled foreign companies shall complete a separate subsection 1.1 of Section 1 of the Declaration in respect of income tax on profits of controlled foreign companies. The amount of tax to be paid to the federal budget for line 040 of subsection 1.1 of Section 1, calculated from income in the form of profits of controlled foreign companies, is determined by summing up the indicators of lines 210 of Section B1 and lines 250 of Section B2 of Sheets 09 of the Declaration.

4.2.3. Organizations that have separate subdivisions, the amount of advance payments and tax to be paid in addition or to a decrease in the budgets of the constituent entities of the Russian Federation at the location of these separate subdivisions (responsible separate subdivisions) and their location are indicated in Appendices No. 5 to Sheet 02 and data in lines 100 (to surcharge) and 110 (to a decrease) of the indicated applications reflect, respectively, on lines 070 and 080 of subsection 1.1 of Section 1.

The Declaration for the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 of Section 1 shall indicate the amounts of advance payments and income tax to be paid in addition or to be reduced to the budgets of the respective constituent entities of the Russian Federation, given in Appendices No. 6 to Sheet 02 in lines 100 (to be paid in addition) and 110 (decrease).

4.3. Subsection 1.2 of Section 1 of the Declaration is completed only by those taxpayers who calculate monthly advance tax payments in accordance with paragraphs two to five of paragraph 2 of Article 286 of the Code.

4.3.1. If the amount of monthly advance payments for the 1st quarter of the next tax period differs from the amount of monthly advance payments for the 4th quarter of the current tax period (in particular, due to the closure of separate divisions, the reorganization of the organization, the entry of the organization into a consolidated group of taxpayers) into the Declaration for nine months includes two pages of subsection 1.2 of Section 1 with codes “21” (first quarter) and “24” (fourth quarter) for the variable “Quarter for which monthly advance payments are calculated (code)”.

Subsection 1.2 of Section 1 of the Declaration (indicating the requisite "Quarter for which the monthly advance payments (code)" of the code "21" the next tax period for the general procedure for paying tax in accordance with paragraphs two - five of paragraph 2 of Article 286 of the Code.

4.3.2. Lines 120, 130, 140 reflect the amount of monthly advance payments to be paid to the federal budget and determined as one third of the amount indicated in lines 300 or 330 of Sheet 02. Monthly advance payments due during the reporting period are not paid on time later than the 28th of each month of this reporting period. Accordingly, the first, second and third due dates are the last day of each of the three due dates for the monthly advance payments due in the quarter following the reporting period, or in the 1st quarter of the next tax period.

Lines 220, 230, 240 reflect the amount of monthly advance payments to be paid to the budget of the constituent entity of the Russian Federation, and are defined as one third of the amount indicated in lines 310 or 340 of Sheet 02.

An organization that has separate subdivisions in its composition, when submitting a Declaration, including at the location of these separate subdivisions (responsible separate subdivisions), the amounts of monthly advance payments to be paid to the budget of the constituent entity of the Russian Federation are indicated, respectively, on lines 220 - 240 and the amount they must correspond to lines 120 or 121 of Appendix N 5 to Sheet 02.

When the Declaration is submitted by the responsible member of the consolidated group of taxpayers on lines 220 - 240 of subsection 1.2 of Section 1, the amounts of monthly advance payments to be paid to the budgets of the constituent entities of the Russian Federation are indicated, given in the corresponding Appendices No. 6 to Sheet 02 on lines 120 or 121.

Agricultural producers indicators of lines 120, 130, 140 and 220, 230, 240 of subsection 1.2 of Section 1 are defined as one third of the amounts indicated, respectively, on lines 300, 310 or 330 and 340 of Sheet 02 (with code “1” for the variable “Taxpayer attribute ( code)"). If organizations have separate subdivisions, the amounts of monthly advance payments to be paid to the budgets of the constituent entities of the Russian Federation are indicated on lines 220-240, and their amount must correspond to lines 120 or 121 of Appendices No. 5 to Sheet 02 with the code “1” for the attribute “Sign taxpayer (code) ".

Residents (participants) of special (free) economic zones, the indicators of lines 120, 130, 140 and 220, 230, 240 of subsection 1.2 of Section 1 are determined as one third of the amounts calculated by summing up the indicators on lines 300, 310 or 330 and 340 of Sheet 02 with the code "3" for the variable "Taxpayer attribute (code)" with the corresponding lines of Sheet 02 with the code "1" for the variable "Taxpayer attribute (code)".

The organizations listed in clause 1 of Article 275.2 of the Code, monthly advance payments to be paid to the federal budget (lines 120, 130, 140 of subsection 1.2 of Section 1) are defined as one third of the amounts calculated by summing up the indicators on lines 300 or 330 of Sheets 02 s code "1" and codes "4" for the variable "Taxpayer identification (code)".

4.4. Subsection 1.3 of Section 1 is intended to indicate the amounts of tax to be credited to the federal budget in the last quarter (month) of the reporting (tax) period for certain types of income specified in Sheets 03, 04 of the Declaration.

4.4.1. In subsection 1.3 of Section 1 with the type of payment code "1", line 010 reflects the amount of tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation).

For the requisite "Payment term", the terms of payment to the federal budget of the tax withheld by the tax agent upon payment of income shall be indicated. When paying dividends in part (in several stages), the amount of tax payable within the specified time frame is reflected in separate lines 040. The sum of the indicators of these lines must correspond to the sum of the indicators of lines 120 of Section A of Sheets 03 of the Declaration.

Organizations making up Sections A of Sheet 03 of the Declaration indicating the code "2" for the variable "Category of tax agent", with the simultaneous payment of income on securities of several issuers, the indicators of lines 120 of Sections A of Sheet 03 summarize and indicate the total amount of tax on one line 040.

If the number of dividend payment terms exceeds the number of the corresponding lines in subsection 1.3 of Section 1 of the Declaration, then the withholding agent shall submit the required number of pages in subsection 1.3 of Section 1.

4.4.2. In subsection 1.3, with the code of the type of payment "2" on line 010, the amount of tax on income in the form of interest on state and municipal securities is reflected in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, and also on income in the form of interest on mortgage-backed bonds issued prior to January 1, 2007, and income of founders of mortgage-backed trust management, obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage-backed administrator before January 1, 2007, held by a tax agent (source payment of income). These incomes are reflected in Section B of Sheet 03 of the Declaration with income type codes "1" and "2".

Lines 040 reflect the amount of tax when interest is paid in installments. The amount of tax indicated in these lines must correspond to the indicator of line 050 of Section B of Sheet 03 of the Declaration.

For the requisite "Payment term", the last day of the due date for payment of tax to the federal budget, withheld by the tax agent upon payment of income, is indicated - no later than the day following the day of payment of income.

In the event that a tax agent has an obligation to pay withholding tax on two types of income named in Section B of Sheet 03, the appropriate number of pages of subsection 1.3 of Section 1 shall be submitted as part of the Declaration (Calculation).

4.4.3. Subsection 1.3 with the code of the type of payment "3" on line 010 reflects the amount of tax independently paid by the organization from income in the form of interest received (accrued) on government securities of the member states of the Union State, government securities of the constituent entities of the Russian Federation and municipal securities , in the form of interest on securities named in subparagraph 2 of paragraph 4 of Article 284 of the Code. These incomes are reflected in Sheet 04 of the Declaration with income type codes "1" and "2".

For the requisite "Payment term", the last day of the due date for the payment of tax on income on state securities of the member states of the Union State, state securities of the constituent entities of the Russian Federation and municipal securities is indicated, the circulation of which provides for the recognition of income received by the seller in the form of interest, the amounts accumulated interest income (accumulated coupon income) calculated at rates in accordance with paragraph 4 of Article 284 of the Code at the recipient of income.

The sum of the indicators of lines 040 must correspond to the sum of the indicators of lines 080 of Sheet 04 of the Declaration with the codes of the type of income "1" and "2".

4.4.4. In subsection 1.3 with the code of the type of payment "4", line 010 reflects income tax on income in the form of dividends (income from equity participation in foreign organizations).

The term "Payment term" indicates the last day of the due date for payment to the federal budget of profit tax on income in the form of dividends (income from equity participation in foreign organizations) in accordance with paragraph 1 of Article 287 of the Code.

The sum of the indicators of lines 040 must correspond to the indicator of line 080 of Sheet 04 with the code of the type of income "4".

4.4.5. Subsection 1.3 with the type of payment code "5" on line 010 reflects the tax on income in the form of dividends (income from equity participation in Russian organizations), calculated in accordance with paragraph 2 of Article 282 of the Code.

The term "Payment term" indicates the last day of the due date for payment to the federal budget of tax on income in the form of dividends (income from equity participation in Russian organizations) in accordance with paragraph 1 of Article 287 of the Code.

The sum of the indicators of lines 040 must correspond to the indicator of line 080 of Sheet 04 with the code of the type of income "6".

4.5. In the event that an organization has an obligation to pay tax on several types of income named in Sheet 04, the appropriate number of pages of subsection 1.3 of Section 1 is presented in the Declaration.

4.6. The information specified in Section 1 of the Declaration, in the line "I confirm the accuracy and completeness of the information specified on this page," is confirmed by the signatures of the head of the organization or the representative of the taxpayer, the tax agent (taking into account the provisions of clause 3.3 of Section III of this Procedure), and the date of signing is stamped.

V. Procedure for completing Sheet 02 "Tax Calculation" of the Declaration

5.1. For the requisite "Sign of the taxpayer (code)", the code "1" is indicated if Sheet 02 of the Declaration is drawn up by organizations other than those indicated below.

For the requisite "Sign of a taxpayer (code)", the code "2" is indicated if Sheet 02 of the Declaration is drawn up by an agricultural producer paying tax on activities related to the sale of agricultural products produced by him, as well as the sale of his own agricultural products produced and processed by this organization.

For the requisite "Taxpayer attribute (code)", the code "3" is indicated if Sheet 02 of the Declaration is drawn up by a resident of a special (free) economic zone for activities related to the inclusion of an organization in the register of residents of a special (free) economic zone.

For the requisite "Sign of a taxpayer (code)", the code "4" is indicated if Sheet 02 of the Declaration is drawn up by the organizations listed in paragraph 1 of Article 275.2 of the Code. When specifying in Sheet 02 and its annexes the code "4" for the requisite "License", its series, number and type are indicated.

For the requisite "Sign of a taxpayer (code)" the code "6" is indicated if Sheet 02 of the Declaration is drawn up by organizations - residents of territories of advanced social and economic development.

The above-mentioned taxpayers, Sheet 02 of the Declaration for other types of activity, is drawn up with an indication of the code “1” for the requisite "Taxpayer identification (code)".

5.2. Line 010 reflects income from sales generated by the taxpayer according to tax accounting data and indicated on line 040 of Appendix No. 1 to Sheet 02.

Line 020 reflects the total amount of non-sales income recorded for the reporting (tax) period in accordance with Article 250 of the Code and indicated on line 100 of Appendix N 1 to Sheet 02.

Line 030 shall reflect expenses that reduce the amount of income from sales, formed in accordance with Articles 252 - 264, 279 of the Code and indicated in line 130 of Appendix No. 2 to Sheet 02.

In lines 010, 030, 050, income, expenses and losses reflected in Sheets 05 and Sheet 06 (except for the indicator of line 241) of the Declaration are not taken into account.

Line 040 reflects the amounts of non-operating expenses indicated in line 200 of Appendix No. 2 to Sheet 02, as well as losses equated to non-operating expenses in accordance with paragraph 2 of Article 265 of the Code and indicated in line 300 of Appendix No. 2 to Sheet 02 of the Declaration.

Line 050 reflects the amount of losses that are not accepted for tax purposes or accepted for tax purposes, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Code and specified in line 360 of Appendix No. 3 to Sheet 02.

Lines 010 - 050 do not indicate the amount of income received in the form of earmarked funds, earmarked income and other income specified in Article 251 of the Code, and expenses incurred from these incomes, which are accounted for separately from income and expenses from activities related to production and sales, and income and expenses from non-operating transactions.

Line 060 reflects the total amount of profit (loss) from the sale of goods (works, services) and non-sales transactions (line 010 + line 020 - line 030 - line 040 + line 050).

If the indicator on line 060 has a negative value, then it is indicated with a minus sign.

5.3. On line 070, the total amount of incomes excluded from the profit reflected on line 060 of Sheet 02 shall be indicated. Such incomes include, in particular:

- income from operations with certain types of debt obligations specified in paragraph 4 of Article 284 of the Code;

- income from equity participation in foreign organizations, reflected in accordance with paragraph 2 of Article 275 of the Code and subparagraphs 1 and 2 of paragraph 3 of Article 284 of the Code (line 010 of Sheet 04 of the Declaration with codes of the type of income "4" and "5");

- a part of the positive balance of exchange rate differences that arose in the period from the date of receipt of foreign currency to the organization's account and until the date of acceptance of bonds of the domestic government foreign currency loan of series III (hereinafter - OVGVZ series III) to accounting, in the share attributable to the sold (retired) government securities of the Russian Federation of the corresponding type, received upon novation, in proportion to their value in the aggregate value of government securities of the Russian Federation received upon the novation of Series III OVGVZ bonds, calculated at the rate of the Central Bank of the Russian Federation established on November 14, 1999, in accordance with paragraph 4 of Article 2 of the Law of the Russian Federation of December 27, 1991 N 2116-1 "On the tax on profits of enterprises and organizations" (Rossiyskaya Gazeta, 1992, March 5; 2001, August 8) (hereinafter - Law of the Russian Federation N 2116-1), calculated according to the form of calculation given below;

Abolished from January 1, 2002 in connection with the adoption of the Federal Law of August 6, 2001 N 110-FZ "On amendments and additions to part two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on recognizing as invalid certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees "(Collected Legislation of the Russian Federation, 2001, No. 33, Art. 3413; 2014, No. 48, Art. 6647) (hereinafter - Federal Law No. 110- ФЗ), except for certain provisions, which become invalid in a special order.

- the sum of the surplus from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (retired) government securities (for the primary owners of securities received as a result of the novation of series III OVGVZ bonds);

- the sum of the positive balance of exchange rate differences on OVGVZ series III attributable to sold (retired) government securities (for the primary owners of securities received as a result of the novation of OVGVZ bonds of series III);

- part of the interest income to be excluded when redeeming government securities received as a result of novation, within the profit from the redemption of these securities (for the primary owners of securities received as a result of the novation of series III OVGVZ bonds);

- the amount of profit allocated to cover the loss from the sale of securities received as a result of novation, reflected in line 040 of Sheet 05 with the transaction type code "2". The profit directed to cover the loss is reflected accordingly on line 050 of Sheet 05 with the code of the type of operation "2". This procedure is also applied by professional participants in the securities market who do not engage in dealer activities and are the primary owners of securities received as a result of novation;

- income reflected in paragraph 1 of Article 3 of the Federal Law of June 6, 2005 N 58-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation on Taxes and Fees" (Collected Legislation of the Russian Federation, 2005, No. 24, Article 2312; 2014, No. 26, Article 3373) (hereinafter - Federal Law No. 58-FZ);

- income from equity participation in other organizations, as well as interest on state and municipal securities, in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, the tax on which is withheld by a tax agent (source of payment of income ) at rates in accordance with Article 284 of the Code (Sheet 03).

The procedure for determining the tax base for bonds received during the novation of government securities (OVGVZ), provided for in paragraph 4 of Article 2 of Law of the Russian Federation N 2116-1, shall be applied by the primary owners of these bonds until the complete retirement of these bonds from the balance of organizations (Article 2 of Federal Law N 110- FZ).