Rus News Journal

The order of the Ministry of Finance of the Russian Federation from March, 29th, 2007 N 27 About modification of the order of the Ministry of Finance of the Russian Federation from September, 23rd, 2005 N 124 About the statement of the form of the tax declaration under the ground tax and the Order of its filling

It is registered in Ministry of Justice of the Russian Federation on April, 24th, 2007 Registration N 9331

On the basis of point 1 of article 54, articles 80 and 81 Tax codes of the Russian Federation (Meeting of the legislation of the Russian Federation, 1998, N 31, item 3824; 1999, N 28, item 3487; 2001, N 53, item 5016; 2003, N 23, item 2174; 2004, N 27, item 2711; 2006, N 31, item 3436; 2007, N 1, item 28, item 31), and also with a view of reduction of the order of the Ministry of Finance of the Russian Federation from September, 23rd, 2005 N 124 About the statement of the form of the tax declaration under the ground tax and the Order of its filling (registration number 7076 is registered in the Ministry of Justice of the Russian Federation on October, 18th, 2005; the Bulletin of statutory acts of federal enforcement authorities N 43, on October, 24th, 2005; N 241, on October, 27th, 2005) In conformity with the current legislation of the Russian Federation I order :

1. To bring in the order of the Ministry of Finance of the Russian Federation from September, 23rd, 2005 N 124 About the statement of the form of the tax declaration under the ground tax and the Order of its filling following changes:

appendix N 1 to the order to state in edition according to appendix N 1 to the present order;

to appendix N 2 to the order to make changes according to appendix N 2 to the present order;

appendix N 2 to the Order of filling of the tax declaration under the ground tax to state in edition according to appendix N 3 to the present order.

2. To establish that the present order comes into force, since representation of the tax declaration under the ground tax for 2007.

the Minister

A.Kudrin

Appendix N 1

the Tax declaration under the ground tax page 1, page 2, page 3.

Appendix N 2

In appendix N 2 to the order of the Ministry of Finance of the Russian Federation from September, 23rd, 2005 N 124 About the statement of the form of the tax declaration under the ground tax and the Order of its filling To make following changes:

1. The paragraph the third to exclude;

the paragraph the fourth to state in the following edition:

At presence at the tax bearer of several objects of the taxation which is in territory of one municipal union, on each object of the taxation (a share in the right to the ground area) the single sheet of Section 2 of the Declaration, including on each share in the right to the ground area having on object, not concerning available housing and to objects of an engineering infrastructure housing - a municipal complex is filled.

paragraphs the fifth, the sixth and the seventh to exclude;

in the paragraph the ninth word the representative to exclude;

2. In point 4:

subparagraph 1 to state in the following edition:

1) a document kind ( 1 - primary; 3 - correcting).

At representation in tax department of the specified Declaration in a title page requisite a document Kind the code " is underlined; 3 (correcting) with instructions through fraction of number reflecting what under the account the specified Declaration is represented the tax bearer in tax department.

At detection by the tax bearer in submitted it in tax department of the tax declaration of the fact neotrazhenija or incompleteness of reflexion of data, and also the errors leading to understating of the sum of the tax, subject payment, or doubtful data, and also the errors which are not leading to understating of the sum of the tax, subject payment, the tax bearer represents the specified Declaration to tax department.

the Specified Declaration is represented in tax department under the form operating during the tax period for which respective alterations are brought. At recalculation of tax base and the tax sum results of the tax checks spent by tax department for that tax period on which recalculation of tax base and the tax sum is made are not considered.

At detection of errors (distortions) in calculation of the tax base, concerning by last tax (accounting) periods, in the current tax (accounting) period recalculation of tax base and the tax sum is made for the period in which the specified mistakes (distortion) have been made. In case of impossibility of definition of the period, fulfilment of errors (distortions) recalculation of tax base and the tax sum is made for the tax (accounting) period in which errors (distortion) are revealed; ;

subparagraph 6 to exclude;

subparagraphs 7 and 8 to state in the following edition:

7) a code of a kind of economic activities according to the All-Russian qualifier of kinds of economic activities OK 029 - 2001 (OKVED);

8) number of contact phone of the tax bearer; ;

subparagraph 10 to state in the following edition:

10) quantity of sheets of confirming documents or their copies, including documents or their copies confirming powers of the representative of the tax bearer, enclosed to the Declaration. .

3. Points 5 and 6 to state in the following edition:

5. At acknowledgement of reliability and completeness of the data specified in the Declaration, on a line the Head the signature of the head of the organisation which is assured by the organisation press is put down. The surname, a name, a patronymic completely are thus specified, and date of signing of the Declaration is put down.

Reliability and completeness of the data specified in the Declaration of the individual businessman, prove to be true the signature of the individual businessman with putting down of date of signing of the Declaration.

6. In case of delegation of power on signing of the Declaration to the representative of the tax bearer reliability and completeness of the data specified in the Declaration, prove to be true the signature of the representative of the tax bearer. The surname, a name, a patronymic completely are thus specified, and date of signing of the Declaration is put down. At acknowledgement of reliability and completeness of the data specified in the Declaration, the organisation - the representative of the tax bearer appends the signature of the head of the organisation which is assured by the press of the organisation and signing date is put down. Besides, at title page filling it is necessary to specify the name of the document confirming powers of the representative of the tax bearer. Thus the copy of the document confirming powers of the representative of the tax bearer on signing of the Declaration is applied on the Declaration. .

4. Point 11 to state in the following edition:

11. The data specified in Section 1 of the Declaration, in line Reliability and completeness of the data specified on given page, I confirm prove to be true the signature of the person, from among the persons specified in points 5 and 6 present Order, and signing date is put down. .

5. In point 13:

in word subparagraph 6 in decimal fractions to within the 100-th shares to replace with words in the form of correct simple fraction ;

subparagraphs 13 and 14 to exclude;

paragraphs of fourth and fifth subparagraph 21 to state in the following edition:

- a difference of value of a line with a code 050 and products (with a rounding off to the whole units) values of lines with codes 050, 120 and 200, i.e. (050 - (050 h 120 h (1 - 200)) in case of filling of Section 2 with the organisations and individual businessmen concerning a share of the free area of the ground area;

- A product difference (with a rounding off to the whole units) values of lines with codes 050 and 060 and values of lines with codes 080, 100, (120 h 200), 160, 180, i.e.: (050 h 060) - 080 or (050 h 060) - 100, or (050 h 060) - (080 + 100), or (050 h 060) - 160, or (050 h 060) - 180, or (050 h 060) - ((050 h 060) h (120 h (1 - 200)) in case of filling of Section 2 with the organisations and individual businessmen concerning the ground areas which are in the general share, general joint property, and also in a case if purchasers (buyers) of a building, a construction or other real estate some persons acted; .

6. In appendix N 1 to the Order of filling of the tax declaration under the ground tax:

in the column the Name of a category of the earth on a line with a code of 003001000020 words drevesno - kustarnikovoj the vegetation intended for maintenance of protection to replace with words the wood plantings intended for maintenance of protection of the earths and also words the closed reservoirs to replace with words water objects ;

in the column the Name of a category of the earth in the lines with codes 003002000000, 003002000010 and 003002000090 word settlements to replace with words settlements ;

to the column the Name of a category of the earth in the lines with codes 003002000060, 003002000070 and 003002000080 to add with words and also a country economy .

the Appendix 3

Codes of tax privileges