Order 163n 23.12 appendix 8

Include in the order of the budget process, as well as by 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. Paragraph 4 shall be supplemented with the following paragraph:

“public law companies opening personal accounts with 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 approved by the order (hereinafter referred to as the Procedure):

the third paragraph of subparagraph "b" shall be stated in the following wording:

“state corporations, state companies, public companies, which, in accordance with the budgetary legislation of the Russian Federation, receive subsidies from the federal budget (hereinafter referred to as state corporations, state companies, public companies);”;

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

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

“Information and documents regarding another legal entity are formed by the Federal Treasury on the basis of documents submitted by another legal entity for opening (closing, reissuing) a personal account in the Federal Treasury to record transactions of a non-participant in the budget process.”;

the sixth paragraph shall be stated in the following wording:

“in relation to state corporations, state companies, public law companies - by state corporations, state companies, public law companies, provided that they are vested with the powers of the main manager of federal budget funds, in other cases - by federal state authorities providing subsidies to a state corporation, state company, public company from the federal budget;”;

the ninth paragraph shall be recognized as invalid;

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) paragraph six of clause 23 shall be stated as follows:

“Federal Treasury after five years from the date of the last receipt by a non-participant of the budget process (another non-participant of 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 of personal accounts of the said non-participant in the budget process (other non-participant in the budget process, other 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 the Notification to the Authorized organization, other non-participant of the budget process (other legal entity) in accordance with paragraph 19 of this Procedure. ”;

6) appendices No. 1 - 3 to the Procedure to state 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 wording:

“A 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 company included in the register of participants in the budget;

in paragraph 6.5 the words "location of the organization" shall be replaced by the words "in 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 by the words “dated October 17, 2016 No. 21n (registered in Ministry of Justice of the Russian Federation on December 1, 2016, registration No. 44513)”;

add subparagraph "e" with the following content:

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

in paragraphs 14 and 14.1 the word "organization" shall be replaced by the words "other non-participant of the budget process";

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

add paragraphs 16-16.2 with the following content:

footnotes * and 9 shall be declared invalid;

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

8) in Appendix No. 8:

Paragraph 1 shall be supplemented with subparagraphs "p" - "t" of the following content:

“o) the financial authority of the public legal entity;

p) management body of the state non-budgetary 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) an internal state (municipal) financial control body, executed in accordance with Article 157 and paragraph 1 of Article 269.2 of the Budget Code of the Russian Federation.”;

add paragraphs 5-10 of the following content:

"5. The powers of the organization in the field of procurement of goods, works, services for state (municipal needs), exercised in accordance with the provisions of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to ensure public and municipal needs.

6. The authority to exercise the transferred 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 transferred 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 budget process to implement:

a) the delegated powers of a federal government body (state body), an executive body of state power of a constituent entity of the Russian Federation, a local self-government body to fulfill public obligations to an individual, subject to execution in monetary form;

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

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

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

Application No. 1

Russian Federation
dated November 27, 2017 No. 204n

Ministry of Finance of the Russian

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

"Appendix No. 1
to the order of formation
and maintaining the register of participants
budget process, and
legal entities that are not
participants in the budget process,

Finance of the Russian Federation
dated December 23, 2014 No. 163n

Scroll
information (details) about an organization - a legal entity that is a public authority, a state body, a local government body, a management body of a state extra-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” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 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 provided by the Authorized Organization without checking for compliance with the information from the Unified State Register of Legal Entities.

(2) When submitting information about the 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 paragraphs 2, 4.1, 4.2 of this List.

(3) When information about an organization is submitted in the form of an electronic document in the information system, the code of the type of public legal entity is generated in the information system automatically after the name of the type of public legal entity is indicated.

(4) When presenting information about an organization in the form of an electronic document in the information system, the code for the territory of a public legal entity is formed in the information system automatically after indicating the name of the public legal entity in accordance with OKTMO.

(5) When submitting information about the organization in the form of an electronic document in the information system, the names of the types of activities of the organization according to OKVED are formed by selecting from the full list of types of activities of the organization in accordance with the information of the Unified State Register of Legal Entities.

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

(7) The specified information refers to information, access to which is restricted 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 restricted access information).

(8) 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 in charge of the organization is formed in the information system by selecting a value from the list of organizations in the Consolidated Register. The code of the legal entity in charge of the organization, in accordance with the information of the Consolidated Register, is formed in the information system automatically after specifying the name of the legal entity in charge of the organization, in accordance with the information of the Consolidated Register. The code of the head of the legal entity in charge of the organization, at the federal level according to the budget classification of the Russian Federation, is formed in the information system automatically after specifying the name of the legal entity in charge of the organization.

(9) When presenting information about the 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 a value from the full list of budget level names. 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 according to the budget classification for federal state institutions is formed in the information system after specifying the information provided for in paragraphs 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 successor of which is the organization, its code according to the Consolidated Register, is formed in the information system automatically after specifying the information provided for in paragraph 14.2 of this List, in accordance with information from the Unified State Register of Legal Entities.

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

(13) When information about the organization is presented in the form of an electronic document in the information system, information about the code of the legal entity in the Consolidated Register is formed in the information system automatically after indicating the full name of the legal entity in accordance with the information in the Consolidated Register.

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

(15) When information about an organization is presented 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 the name of the bank is indicated 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 the organization in the form of an electronic document in the information system, information about the name of the authority is formed by selecting a value from the full list of names of the authority.

Application 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 dated December 23, 2014 No. 163n
“On the Procedure for the Formation and Maintenance
register of participants in the budget
process, as well as legal entities,
non-participants
budget process"

"Appendix No. 2
to the order of formation
and maintaining the register of participants
budget process, and
legal entities that are not
participants in the budget process,
approved by order of the Ministry
Finance of the Russian Federation
dated December 23, 2014 No. 163n

Order of the Ministry of Finance of Russia dated November 3, 2016 No. 203n “On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 23, 2014 No. 163n “On the Procedure for Forming and Maintaining a Register of Participants in the Budget Process, as well as Legal Entities that are not participants in the budget process »

1. Include in paragraph 4 of the order of the Ministry of Finance of the Russian Federation dated December 23, 2014 No. 163n “On the Procedure for Forming and Maintaining 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 referred to as the order) the following changes:

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

"financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, management bodies of territorial state extra-budgetary 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 that receive funds from the budget of a constituent entity of the Russian Federation (local budget) and open personal accounts in territorial bodies Federal 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 a constituent entity of the Russian Federation (local budget) and open personal accounts with territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation (municipalities) in accordance with the legislation of the Russian Federation;

state corporations and state companies that, 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 main manager of federal budget funds or federal government bodies that provide subsidies to a state corporation , a state-owned company from the federal budget - no later than January 1, 2017;

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

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. To make the following changes to 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 in the following wording:

"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 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);

state (municipal) unitary enterprises;”;

add subparagraphs "c" and "d" of the following content:

"c) on non-participants in the budget process who are not state corporations and state companies, as well as state (municipal) institutions and state (municipal) unitary enterprises that receive subsidies, budget investments from the budgets of the budget system of the Russian Federation, which are executors for 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 entered into contracts, agreements, agreements within the framework of the execution of state (municipal) contracts (contracts, agreements) 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 law Russian Federation (hereinafter - other legal entities).";

2) the second paragraph of paragraph 3 shall be stated 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 referred to as information);”;

add a new sixth paragraph with the following content:

“in relation to state corporations, state companies - by state corporations and state companies, provided that they are vested with the powers of the main manager of federal budget funds, in other cases - by federal state authorities providing subsidies to a state corporation, state company from the federal budget;”;

add a new paragraph 9 of the following content:

“in relation to other legal entities - by a legal entity that has entered into contracts, agreements, agreements within the framework of the execution of state (municipal) contracts (contracts, agreements) with another legal entity;”.

in paragraph ten, after the words "the budget of the subject 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";

add the following paragraphs:

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

If it is necessary to supplement (change) information about the organization for which the register entry is formed, in terms of supplementing it with certain powers, the relevant Authorized Organization shall provide such information about the organization in accordance with Annexes No. 1 - 3.1 to this Procedure, filling in only those items that are supplemented (changes).";

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

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

add a new third paragraph with the following content:

“If information about the organization and (or) its separate subdivision 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 , article 3431; 2016, No. 27, article 4293), as well as regulatory legal acts adopted in accordance with it, are not subject to inclusion in the Unified State Register of Legal Entities, information and documents on such organizations and (or) on their separate divisions are subject to inclusion 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 monitoring the information submitted for inclusion in the Consolidated Register for compliance with the information of 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 providing the information and documents contained therein, approved by Order of the Ministry of Finance of the Russian Federation dated November 23, 2011 No. 158n (registered with the Ministry of Justice of the Russian Federation on April 5, 2012, registration No. 23734; Rossiyskaya Gazeta, 2012, April 28) (hereinafter referred to as Order 158n)" shall be replaced by the words "Administrative regulations for the provision by the Federal Tax Service of the state 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 dated 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 d.) (hereinafter referred to as Administrative Regulations 5n)”;

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

7) in paragraph 17 the words "in paragraph 17" shall be replaced by the words "in paragraph 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) Paragraph one of clause 19 shall be stated as follows:

"19. Not later than two working days from the date of formation (updating) of the register entry, the Federal Treasury sends to the Authorized Organization that provided information and documents for inclusion (change) of information about the organization in the Consolidated Register, a notice 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 entry, as well as information and documents included (changed) in the register entry (hereinafter referred to as the Notice).";

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

11) in paragraph 21 the words "Procedure 158n" shall be replaced by the words "Administrative Regulations 5n", the words "Appendices No. 1 - 3" shall be replaced by the words "Appendices No. 1 - 3.1", the words "Clause 20" shall be replaced by the words "Clause 19";

Paragraph two shall be amended as follows:

“1, 2, 3, 4, 5, 6, 7, 8 categories - the code of the territory of the public legal entity, at the expense of the budget of which the financial support of the activities of the participant in the budget process is carried out, the code of the territory of the public legal entity in relation to the main manager 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 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, No. 31, Art. 3823; 2007, No. 18, Art. 2117; 2009 , No. 1, item 18; No. 29, item 3582; 2010, No. 19, item 2291; 2013, No. 19, item 2331, No. 27, item 3473, No. 52, item 6983; 2016, No. 7, article 911; No. 27, article 4277, article 4278) and a state authority (state body), a local self-government body exercising the rights of the owner of the property of state (municipal) unitary enterprises, the code of the territory of the public legal entity of the location of another a non-participant in the budget process, another legal entity, in accordance with the All-Russian classifier of territories of municipalities, specified in the corresponding registry entry of the Consolidated Register; ";

add a new paragraph fourteen of the following content:

"4 - special instructions.";

add the following paragraph:

“In case of changes in the information about the organization, the codes of which form a unique number of the registry entry, the unique number of the registry entry (unique code of the organization) according to the Consolidated Register is subject to change in accordance with the specified information, ensuring comparability of the archive and existing unique numbers of the registry entry.”;

add new paragraphs 2-5 as follows:

“In case of providing erroneous information and documents, the Authorized Organization sends an appropriate request to the Federal Treasury to change the status code of the organization in the unique number of the registry entry to the value corresponding to the “inactive” status.

The Federal Treasury, no later than two business days from the date of the change in the status code of the organization, sends the Notification to the Authorized Organization in accordance with paragraph 19 of this Procedure.

Upon receipt by the Federal Treasury of information about the beginning of the reorganization (liquidation) procedure in relation to an organization, a change in jurisdiction, type of institution, budget level (hereinafter referred to as special events) and (or) receipt of 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 registry 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 the Notification to the Authorized Organization in accordance with paragraph 19 of this Procedure.

After the completion of special measures 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 to state 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 Annex No. 6, after the words “in Latin letters”, add the words “(Cyrillic alphabetic character)”, after the word “Latin”, add the word “(Russian)”.

Application 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
budgetary process, as well as legal entities,
who are not participants in the budget process"

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

List of information (details) about the organization - a legal entity that is a public authority, a state body, a local government body, a management 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*

* 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; 2016, No. 27, article 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 about the organization is provided by the Authorized Organization without checking for compliance with the information from the Unified State Register of Legal Entities;

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

*** As amended by Orders of the Federal Treasury No. 8n dated June 21, 2013 (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. 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 the 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 paragraphs 2, 4.1, 4.2 of this List.

(2) When information about an organization is presented in the form of an electronic document in the information system, the code of the type of public legal entity is generated in the information system automatically after the name of the type of public legal entity is indicated.

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

(4) When submitting information about an organization in the form of an electronic document in the information system, the names of the types of activities of the organization according to OKVED are formed by selecting from the full list of types of activities of the organization in accordance with the information of the Unified State Register of Legal Entities.

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

(5) The specified information refers to information, access to which is restricted 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 restricted access information).

(6) When information about an organization is presented in the form of an electronic document in the information system, information about the full name of the superior participant in the budget process is formed 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 budget process in accordance with the information of the Consolidated Register is generated in the information system automatically after specifying the appropriate name of the superior participant in the budget process in accordance with the information in the Consolidated Register. The code of the head of the higher-level participant in the budgetary process at the federal level according to the budget classification of the Russian Federation is generated in the information system automatically after indicating the appropriate name of the higher-level participant in the budgetary process in accordance with the information of the Ministry of Finance of the Russian Federation.

(7) When presenting information about the 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 full list of budget level names. 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 according to the budget classification for federal state institutions is formed in the information system after specifying the information provided for in paragraphs 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 about the full name of the legal entity, the successor of which is the organization, its code according to the Consolidated Register, is formed in the information system automatically after specifying the information provided for in paragraph 14.2 of this list, in accordance 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 about the full name of the legal entity is formed in the information system by selecting the appropriate value from the full list of names of organizations in the Consolidated Register.

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

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

(13) When information about an organization is presented 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 formed in the information system automatically after the name of the bank is indicated 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 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.

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

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

(17) When information about an organization is presented in the form of an electronic document in the information system, information about the name of the authority of the organization 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 of procurement.

(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 the legal entity in the information system.”.

Application 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
budgetary process, as well as legal entities,
who are not participants in the budget process"

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The date of registration of the separate subdivision with the tax authority is indicated in accordance with the information of the Unified State Register of Legal Entities. The main state registration number of the legal entity, the successor of which is the organization, is indicated in accordance with the information from 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 was additionally included from January 2 of the year by order of the Ministry of Finance of Russia dated November 27, year N n The wording 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 provision on a separate subdivision, is indicated, which is used when drawing up payment and other documents in cases where the abbreviated name exceeds the maximum allowable number of characters. Documents are not submitted when information is included in the Consolidated Register: When information about an organization is presented in the form of an electronic document in the information system, information about the name of the budget authority is formed by selecting the appropriate value from the full list of budget authority names.

The full name and code according to the Consolidated Register of a legal entity providing information about another non-participant in the budget process for inclusion in the Consolidated Register in accordance with the Procedure in accordance with the information in the Consolidated Register is indicated. Strikethrough is done with one line so that you can read the corrected one. The code of the organization according to the All-Russian classifier of enterprises and organizations is indicated.

Information on personal accounts opened by a separate subdivision of the organization in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, financial bodies 163n dated December 23, 2014 entities, management bodies 163n dated December 23, 2014 by 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 in the Consolidated Register 5.

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

The date from which the authority of the organization comes into effect, as well as the date from which the authority ceases to be valid, is indicated. Information about the body of state power - a state body, a local self-government body, a management body of a state extra-budgetary fund that exercises the functions and powers of the founder of the organization or the rights of the owner of the organization's property, hereinafter referred to as the body that exercises the functions and powers of the founder Indicated in relation to state municipal institutions, state municipal unitary enterprises.

Information about the ownership and organizational and legal form of a separate subdivision. The surname of the head of a separate subdivision of the organization of a person who has the right to act on behalf of 163n dated December 23, 2014 without a power of attorney is indicated.

In the event of a positive result of the verification of information and documents submitted by the Authorized Organization for inclusion of information and documents in the Consolidated Register, the Federal Treasury generates 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, defined by this Procedure hereinafter - the Consolidated Register. Information about the head of the separate subdivision.

The identification number of the taxpayer of the organization that created the separate subdivision is indicated in 163n dated December 23, 2014 with the information of the Consolidated Register. The 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 web interface of the information system. Organization code according to the All-Russian classifier of enterprises and organizations.

The Code is indicated 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 information about the details of the organization - a legal entity that is not a state body 163n dated December 23, 2014, a state body, a local government body, a management body of a state non-budgetary fund, Appendix N 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 dated December 23, 2014 of the Federation dated 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 ceases to be valid The date from which 163n of December 23, 2014 of the organization in the field of procurement enters into force, and the date from which the authority of the organization in the field of procurement ceases to be valid.

The notice, formed on paper, is signed by a person entitled to act on behalf of the Federal Treasury. Ot 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 authority of the municipal district in the event that the financial authority of the municipal district in the 163rd legislation 163n of December 23, 2014 of the Federation was transferred the authority 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. The name of the head of the organization of a person who has the right to act on behalf of a legal entity in accordance with the information of the Unified State Register of Legal Entities is indicated. If the body exercising 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 dated 23.12.2014 name The short 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 allowable number of characters extra-budgetary fund exercising the functions and powers of the founder of the organization or the rights of the owner of the property of the organization hereinafter referred to as the body exercising the functions of the founder 163n of December 23, 2014 Indicated in relation to state municipal institutions, state municipal unitary enterprises.

In this case, if the date 163n of December 23, 2014 of the organization precedes the date of formation of information about the organization by authority, then the date of formation of information about the organization is indicated. Organization codes according to the All-Russian classifier of state authorities and administration. 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 powers is indicated.

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

The code according to the Consolidated Register of a participant in the budget process who transferred the authority to fulfill public obligations to an individual subject to execution in monetary terms is 2104, in accordance with the legislation of the Russian Federation. The authority to exercise the transferred 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 was 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 are indicated according to the All-Russian classifier 163n of December 23, 2014 of ownership. 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 are indicated.

Information that the organization is in the process of 163n dated December 23, 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, year N n

Order of the Ministry of Finance of Russia dated 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 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291 ; 2011, N 27, item 3873; 2013, N 19, item 2331; N 31, item 4191; 2013, N 52, item 6983) I order:

1. 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).

2. Recognize as 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, Managers 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 on September 30, 2008, registration No. 12363; Bulletin of normative acts of federal executive bodies, 2008, No. 41) (hereinafter - Order 80n);

Order of the Ministry of Finance of the Russian Federation of March 12, 2009 N 24n “On Amending the Procedure for Maintaining the Consolidated Register of Chief Administrators, Managers 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, approved by order of the Ministry of Finance of the Russian Federation dated 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 of the 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 No. 92n dated August 17, 2010 “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; Rossiyskaya Gazeta, 2010, September 29);

Order of the Ministry of Finance of the Russian Federation of December 10, 2010 N 165n “On Amending the Procedure for Maintaining the Consolidated Register of Chief Administrators, Managers 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, 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 Amending the Procedure for Maintaining the Consolidated Register of Chief Administrators, Managers 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, approved by order of the Ministry of Finance of the Russian Federation dated 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. Establish that participants in the budget process of the federal budget, prior to inclusion in accordance with the Procedure of information and documents about them in the register of participants in the budget process, as well as legal entities that are not participants in the budget process, have the right to exercise budgetary powers in accordance with the information included in 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 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 expiration of the said powers, but no later than July 1, 2015.

In case of changes before July 1, 2015, information about the participants in the budget process of the federal budget included in the Register, information and documents about them are subject to inclusion in the register of participants in the budget process, as well as legal entities that are not participants in the budget 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:

to the chief administrators of federal budget funds, management bodies of state off-budget funds of the Russian Federation, federal state authorities (state bodies) exercising the rights of the owner of property of federal state unitary enterprises, the Central Bank of the Russian Federation - no later than July 1, 2015;

financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, management bodies of territorial state non-budgetary 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 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;

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

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

order of the Ministry of Finance

dated December 23, 2014 N 163n

FORMATION AND MAINTENANCE OF THE REGISTRY OF PARTICIPANTS OF THE BUDGET

PROCESS, AS WELL AS LEGAL ENTITIES THAT ARE NOT

PARTICIPANTS OF THE BUDGET PROCESS

I. General provisions

1. This Procedure establishes the rules 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, defined by this Procedure (hereinafter - the Consolidated Register).

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

a) about the participants in the budget process of the budgets of the budget system of the Russian Federation, their separate subdivisions (hereinafter referred to as the participants in the budget 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 companies, public companies, which, in accordance with the budgetary legislation of the Russian Federation, receive subsidies from the federal budget (hereinafter referred to as state corporations, state companies, public companies);

state (municipal) unitary enterprises;

c) on non-participants in the budget process that are not state corporations, state companies, public companies, as well as state (municipal) institutions and state (municipal) unitary enterprises that receive subsidies, budget investments from the budgets of the budget system of the Russian Federation, which are executors for state (municipal) contracts and opening personal accounts with 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);

3. The Consolidated Register is maintained 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 managing public finances "Electronic Budget" (hereinafter referred to as the information system) by creating and changing register entries, including:

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

copies of constituent documents of organizations (copies of regulations on separate subdivisions of organizations) containing information constituting a state secret, and (or) information, access to which is restricted in accordance with federal laws (hereinafter respectively - documents, when jointly referred to - information of limited access).

In order to form and maintain the Consolidated Register, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments specified in clause 8 of this Procedure 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-registration) of a personal account in the Federal Treasury to record transactions of a non-participant in the budget process.

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

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 access information.

7. The consolidated register is kept in accordance with the terms of storage of archival documents, determined in accordance with the legislation of the Russian Federation on archiving.

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), subject to the provisions of paragraphs 3 and 15 of this Procedure:

in relation to participants in the budgetary process of the federal budget - by the main manager of federal budget funds, in whose jurisdiction are 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 budget 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 main manager of federal budget funds, which provides the federal state institution with subsidies 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 law companies - by state corporations, state companies, public law companies, provided that they are vested with the powers of the main manager of federal budget funds, in other cases - by federal government bodies that provide subsidies to a state corporation, state companies, public companies 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 who receive funds from the federal budget - by the relevant chief administrator of federal budget funds that provides funds from the federal budget to another non-participant in the budget process, or by the relevant main administrator of federal budget funds in charge of the recipient of federal budget funds that implements provision of funds from the federal budget to another non-participant in the budget process;

paragraph is invalid. — Order of the Ministry of Finance of Russia dated November 27, 2017 N 204n;

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 a 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 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 authority of the municipal district in the event that the financial authority of the municipal district, in accordance with the procedure established by the legislation of the Russian Federation, has been delegated the authority to organize the execution of budgets of city and rural settlements that are part of the specified municipal district.

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

If it is necessary to supplement (change) the information about the organization for which the register entry was formed, in terms of supplementing it with certain powers, the relevant Authorized Organization shall provide such information about the organization in accordance with Annexes No. 1 - 3.1 to this Procedure, filling in only those items that are supplemented (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 document on paper (Application for inclusion (change) of information about the organization in the Consolidated Register (hereinafter - Application)) with simultaneous submission (if technically possible) 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 with 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 is personally responsible for the formation of information and documents, for their completeness and reliability, 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 higher participant in the budget process, after the inclusion in the Consolidated Register of information and documents about the specified higher participant in the budget process;

inclusion in the Consolidated Register of information and documents about a non-participant in the budget process after inclusion in the Consolidated Register of information and documents about the relevant body (bodies) of state power (local self-government), the management 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 in relation to a separate subdivision of a local self-government body indicating the powers of the financial body, if the functions of the financial body are performed by a separate subdivision of the 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 the information included in the Consolidated Register;

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

making changes to the 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 web interface of the information system.

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

If information about the organization and (or) its separate subdivision in accordance with the 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 regulatory legal acts adopted in accordance with it, are not subject to inclusion in the Unified State Register of Legal Entities, information and documents on such organizations and (or) on 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 clause 8 of this Procedure, without the Federal Treasury monitoring the information submitted for inclusion in the Consolidated Register for compliance with the information of the Unified State Register of Legal Entities.

Ensuring the compliance of the information specified in paragraph two of this paragraph with the information of the Unified State Register of Legal Entities is carried out through the use of information provided to the Federal Treasury in accordance with the Administrative Regulations for the provision by the Federal Tax Service of the state service for the provision of information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individuals 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 referred to as Administrative Regulations 5n).

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

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

14. When forming information on paper, errors are corrected by crossing out the incorrect text (numerical value) and writing the corrected text (corrected numerical value) above the crossed out text (numerical value). Strikethrough is done with one line so that you can read the corrected one. Corrections are specified by the inscription "corrected" and certified by persons entitled to act on behalf of the Authorized Organization.

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

on a state authority or its territorial body, a state body that is part of the judicial system or the system of prosecution bodies of the Russian Federation, a federal state institution with the code name "military unit" that does not have its own regulation (charter) and acts on the basis of a general regulation (charter) approved in accordance with the procedure established by the legislation of the Russian Federation;

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

on 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 (financial body of a constituent entity of the Russian Federation, financial body of a municipality).

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

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

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

the availability of documents, taking into account the provisions of paragraphs 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 Annexes No. 1 - 3.1 to this Procedure.

17. In the case of submission to the Federal Treasury of information and documents on paper, in addition to the items of verification specified in clause 16 of this Procedure, the following is also verified:

compliance of the form of the Application 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 established by this Procedure;

the 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 the event of a positive result of the verification of information and documents submitted by the Authorized Organization for 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 the verification of information and documents submitted by the Authorized Organization for making changes to the 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 information about the organization previously entered into it.

19. Not later than two working days from the date of formation (updating) of the register entry, the Federal Treasury sends to the Authorized organization that provided information and documents for inclusion (change) of information about the organization in the Consolidated Register (to another legal entity), a notice 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 entry, as well as information and documents included (changed) in the register entry (hereinafter referred to as the Notice).

The notice is formed 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 provided 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.

The notice, formed on paper, 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 registry entry is not formed (not updated), of 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) 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, 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 authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets, approved by 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 application of the information provided and documents - in relation to information and documents submitted on paper.

As amended by Orders of the Federal Treasury No. 5n of July 30, 2009 (registered with the Ministry of Justice of the Russian Federation on September 4, 2009, registration number 14714), No. 15n of December 25, 2009 (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 protocol, formed on paper, is 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 the event of a change in the Consolidated Register register entries containing restricted access information) from the day:

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

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

changes in the 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 amended information is formed by the Federal Treasury in accordance with the provisions of Section II of this Procedure and Annexes No. 1 - 3.1 to this Procedure and signed with an 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.

Not later than two working days from the date of updating the register entry, the Federal Treasury sends the Notification to the Authorized Organization in accordance with paragraph 19 of this Procedure.

22. The unique registry entry number has the following structure:

1, 2, 3, 4, 5, 6, 7, 8 categories - the code of the territory of the public legal entity, at the expense of the budget of which the activities of the participant in the budget process are financially supported, the code of the territory of the public legal entity in relation to the main manager 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 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2007, N 18, Art. 2117; 2009, No. 1, article 18; No. 29, article 3582; 2010, No. 19, article 2291; 2013, No. 19, article 2331, No. 27, article 3473, No. 52, article 6983; 2016, No. 7 , article 911; N 27, article 4277, article 4278) and a state authority (state body), a local government body exercising the rights of the owner of the property of state (municipal) unitary enterprises, code of the territory of the public legal entity of the location of another non-participant budgetary process, another legal entity, in accordance with the All-Russian classifier of territories of municipalities, specified in the corresponding register entry of the Consolidated Register;

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

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

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

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

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

0 - information and documents (if any) included in the register entry do not correspond to a separate subdivision with the right to maintain accounting records;

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

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

2 - not active;

3 - no legal relationship;

4 - special instructions.

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

In case of changes in information about the organization, the codes of which form a unique number of the registry entry, the unique number of the registry entry (unique code of the organization) according to the Consolidated Register is subject to change in accordance with the specified information, ensuring comparability of the archive and existing unique numbers of the registry entry.

23. Not later than two business days from the date of termination of the organization's activities in accordance with the information of 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 status code of the organization 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 the Notification to the Authorized Organization in accordance with paragraph 19 of this Procedure.

In case of providing erroneous information and documents, the Authorized Organization sends an appropriate request to the Federal Treasury to change the status code of the organization in the unique number of the registry entry to the value corresponding to the “inactive” status.

After the completion of special measures 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.

The Federal Treasury after five years from the date of the last receipt by a non-participant of the budget process (another non-participant of 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) closing of personal accounts of the specified non-participant of the budget process (another non-participant of 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 the Authorized Organization, another non-participant of the budget process (another legal entity) a Notice in accordance with paragraph 19 of this Procedure.

IV. The procedure for placing the Consolidated Register, providing

information included in the Consolidated Register containing

restricted access information

24. Information from the Consolidated Register that does not contain restricted access information is posted by the Federal Treasury on a single portal of the budget system of the Russian Federation, including in the form of open data.

25. Information of the Consolidated Register that 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 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 of the date specified in date request. An extract from the Consolidated Register is signed by a person entitled to act on behalf of the Federal Treasury.

to the order of formation

and maintaining the register of participants

budget process, and

legal entities that are not

participants in the budget process,

approved by order of the Ministry

Finance of the Russian Federation

INFORMATION (DETAILS) ABOUT ORGANIZATION - LEGAL

A PERSON THAT IS A STATE AUTHORITY BODY,

STATE BODY, LOCAL GOVERNMENT BODY,

THE MANAGEMENT BODY OF THE STATE EXTRABUDGETARY FUND,

THE CENTRAL BANK OF THE RUSSIAN FEDERATION INCLUDED IN THE REGISTER

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

THAT ARE NOT PARTICIPANTS OF THE BUDGET PROCESS

Name of information (props)

Rules for the formation of information (props)

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

No access to personal account

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

The code of the territorial body of the Federal Treasury, in which organizations have opened personal accounts according to the Consolidated Register, in accordance with the information of the Consolidated Register

Approved budget | Administration of Zayachye-Kholmsky

Filling out the Application for inclusion (change) of the details of the participants in the budget process in the Consolidated Register of the main managers, managers 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 the participant budget process as follows:

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

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

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

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

Based on the Applications for Exclusion verified by the Federal Treasury or the Applications for Exclusion confirmed by the chief administrator, the chief administrator of revenues or the chief administrator of deficit financing sources, the Federal Treasury makes an appropriate mark in the register entry prohibiting all operations of the excluded participant in the budget process.

After the corresponding personal accounts are closed in accordance with the established procedure, the Federal Treasury excludes the details of the participant in the budget 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 registry entry indicating the details of the participant in the budget process.

Appendix No. 8
to the Procedure for Maintaining the Consolidated Register
chief 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 category of the unique number of the registry 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 greater than 9, then 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 according to the Consolidated Register, calculated in accordance with paragraph 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.

— Decree of the Government of the Kyrgyz Republic On Amendments to the Decree 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 Approval of the Sanitary Norms and Rules Requirements for Arrangement, Equipment and Maintenance of Hotels and Other Accommodation Facilities and Recognition of the Decree of the Ministry of Health of the Republic of Belarus dated August 68, 7559 N 98 as invalid

m) exercising 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 the subject of the Russian Federation, legal acts of the municipality.

syph1431cur.dlinkddns.com

Order of the Ministry of Finance of Russia dated December 23, 2014 N 163n “On the Procedure for Forming and Maintaining 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 dated December 23, 2014 N 163n
"On the Procedure for Forming and Maintaining a 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. Recognize as invalid:

Information about changes:

financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, management bodies of territorial state non-budgetary funds:

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

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

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

Corporate income tax declarations 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 tax period of 2016. 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 10/27/2016

Ministry of Finance of the Russian Federation
The Federal Tax Service

"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 declaration for corporate income tax in electronic form"

Valid from 28.12.2016.

In accordance with paragraph 7 of Article 80 of the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3824; 2016, N 27, Art. 4177), in order to implement the provisions of Chapter 25 "Corporate Income 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 the tax declaration for corporate income tax in accordance with Appendix No. 1 to this order;

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

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

2. Recognize 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 return for corporate income tax, the procedure for filling it out, as well as the format for submitting the tax return for income tax of organizations 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 after 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 bring this order to the lower tax authorities.

5. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, who coordinates the issues of methodological and organizational support for the work of tax authorities on the calculation of taxes and fees, other obligatory payments to the appropriate budget (with the exception of transport tax, property tax of organizations, tax on property of individuals, land tax, personal income tax).

Head of the Federal
tax service

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

Declaration form

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

Filling order

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

Presentation Format

Application 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 return form in PDF format;

Application 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 How to fill out a corporate income tax return in PDF format;
See How to fill out a corporate income tax return in DOCX format;

I. The composition of the tax return for corporate income tax for the reporting and tax periods

1.1. The corporate income tax return (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 as 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, Annexes No. 1 and No. 2 to Sheet 02, unless otherwise provided by this Procedure.

Subsections 1.2 and 1.3 of Section 1, Appendix 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, Appendix 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 divisions.

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

Appendix N 4 to Sheet 02 is included in the Declaration only for the 1st quarter and the tax period.

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

Sheet 07 is filled in by organizations upon receipt of funds for targeted financing, targeted revenues 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 carried out an independent (symmetrical, reverse) adjustment of the tax base, tax (losses), when drawing up the Declaration only for the tax period.

Sheet 09 and its appendices 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 after 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 Annexes No. 1 and No. 2 to the tax declaration if there are income and expenses to be reflected in them, and Sheet 07 upon receipt of funds for special purpose financing, targeted income and other funds specified in paragraphs 1 and 2 of the article 251 of the Code. For the reporting periods, these organizations do not submit Declarations.

Theaters, museums, libraries, concert organizations that are budgetary institutions submit the Declaration only after the expiration of the tax period as part of paragraph 1.1 of this Procedure, indicating in the Title Page (Sheet 01) at the requisite “at the location (accounting) (code)” of the code "234".

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

1.3. Organizations paying advance payments on a monthly basis, based on the actual profit received on an accrual basis from the beginning of the year, submit Declarations in the amount specified in paragraph 1.1 of this Procedure for the reporting period (I quarter, half a year, 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 volume of the Title Page (Sheet 01), subsection 1.1 of Section 1 and Sheet 02. When carrying out the relevant operations and (or) the presence of separate subdivisions, the Declaration also includes 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 for the organization as a whole with the distribution of profits among separate subdivisions in accordance with Article 289 of the Code or for separate subdivisions located on the territory of one subject of the Russian Federation, when paying income tax in accordance with the second paragraph of paragraph 2 of Article 288 of the Code (hereinafter referred to as a group of separate divisions).

The tax authority at the location of the separate subdivision of the organization submits a Declaration that 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 volume is submitted to the tax authority at the location of the separate subdivision through which income tax is paid to the budget of this subject of the Russian Federation (hereinafter referred to as the responsible separate subdivision).

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

The title pages of Declarations for separate subdivisions of the largest taxpayer, submitted by him to the tax authority at the place of registration as the largest taxpayer, indicate the codes of the reason for registration (hereinafter referred to as the CPT) 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 that meet the criteria provided for by paragraph 2 of Article 346.2 of the Code, and fishery organizations that meet the criteria provided for by subparagraph 1 or 1.1 of paragraph 2.1 of Article 346.2 of the Code, for activities related to the sale of agricultural products produced by them, as well as the sale of data produced and processed taxpayers of their own agricultural products, the taxation of which is carried out at a tax rate of 0 percent, at the end of the reporting (tax) periods, submit as part of the Declaration the Title page (Sheet 01), subsections 1.1 and 1.2 of Section 1, as well as Sheet 02, Appendix No. 1, No. 2 , N 3, N 5 to Sheet 02 with the code "2" - an agricultural producer according to the requisite "Taxpayer sign (code)". Subsection 1.2 of Section 1, Appendices No. 3, No. 5 to Sheet 02 are submitted only when monthly advance payments are calculated, if there are corresponding incomes and expenses, separate divisions.

The indicated taxpayers reflect indicators for other types of activities in the Declaration in the generally established manner, indicating in Sheet 02 and in its annexes the code “1” for the requisite “Taxpayer sign (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, who meet 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 No. 1, No. 2, No. 3, No. 4, No. 5 to Sheet 02 with the code "3" for details "The 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 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 attribute “Taxpayer sign (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 which a new offshore hydrocarbon deposit is located or within whose boundaries it is planned to search, evaluate and (or) explore a new offshore hydrocarbon deposit; as well as operators of a new offshore hydrocarbon deposit (hereinafter referred to as the organizations listed in clause 1 of Article 275.2 of the Code) submit to the tax authorities Declarations with the calculation of tax bases separately for each new deposit, reflecting its calculation and the calculated tax in subsections 1.1 and 1.2 of Section 1, in Sheet 02 and Annexes No. 1, No. 2, No. 3, No. 4 to it with the code "4" for the requisite "Taxpayer sign (code)". If several new offshore fields have been identified in the licensed area, then when filling out Appendix No. 4 to Sheet 02 of the Declaration, in the "License" requisite, after indicating the series, number and type of license, the serial number of the new offshore field is indicated through a fraction (for example, "01", "02 " and so on). If there is one new offshore field within the boundaries of the subsoil plot, then 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 participants in the project 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 on the requisite "at the place location (accounting) (code)" indicate the code "225".

1.6.3. Organizations engaged in educational and (or) medical activities in accordance with the legislation of the Russian Federation and applying the tax rate O percent in accordance with Article 284.1 of the Code, in the Title Page (Sheet 01) of the Declaration on the requisite "at the location (accounting) (code)" indicate the code "226".

Organizations providing social services to citizens and applying a tax rate of 0 percent in accordance with Article 284.5 of the Code, in the Title Page (Sheet 01) of the Declaration on the requisite "at the location (accounting) (code)" indicate the code "236".

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

Organizations that have received the status of a resident of a territory of rapid socio-economic development, and that meet the conditions for applying tax rates in accordance with Article 284.4 of the Code, in the Title Page (Sheet 01) of the Declaration on the requisite "at the location (accounting) (code)" indicate the code "237" . The Declaration, in addition to the Title Page (Sheet 01) and subsections 1.1 and 1.2 of Section 1, includes Sheet 02, Annexes No. 1, No. 2, No. 3, No. 4, No. 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. Residents of the territory of rapid socio-economic development reflect the indicators for calculating income tax at other tax rates in the Declaration in accordance with the generally established procedure, indicating the code “1” in Sheet 02 and in its annexes to the requisite “Taxpayer sign (code)”.

1.6.5. Declarations for a consolidated group of taxpayers created in accordance with Chapter 3.1 of the Code shall be 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 makes advance payments at the end of each reporting period (with 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, Appendix 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 these subsections , sheets and applications, transactions with securities are carried out.

When a consolidated group of taxpayers pays monthly advance payments based on the actually received profit, 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 Annexes 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 participant in the consolidated group of taxpayers (the 5th and 6th characters of the checkpoint have the value “4U”), and in its absence, the checkpoint is indicated , assigned to the responsible participant of this group by the tax authority to which the Declaration is submitted, the code “218” is indicated for the requisite “at the location (accounting) (code)”.

1.6.6. Separate Declarations for members of a 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 receiving income not included in the consolidated tax base of this group shall submit Declarations to the tax authorities at the place of their registration only in the part of the tax calculation in respect of such income. In the Title Pages (Sheets 01) of such Declarations, the codes “21”, from “31” to “46” are indicated for the requisite “Tax (reporting) period (code)”, 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 are 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 switched completely to paying a single tax on imputed income for certain types of activities, to a simplified taxation system that applies the taxation system for agricultural producers (single agricultural tax), as well as organizations engaged in entrepreneurial activities in the field of gambling, which are controlling persons of controlled foreign companies, submit to the tax authorities following the results of tax periods the 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) for the requisite “at the location (accounting) (code)”, the code “238” is indicated.

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

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

Organizations that have switched completely to paying a 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 for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center", and use the right to exemption from the obligations of taxpayers of income tax, perform the duties of tax agents and submit to the tax authorities on the basis of the results of the reporting (tax) periods Calculation as part of the Title Page (Sheet 01), subsection 1.3 of Section 1 and Sheet 03. At the same time, in the Title Page (Sheet 01) for the requisite “at the location (accounting) (code) ” the code “231” is indicated.

Members of a consolidated group of taxpayers who make Declarations in terms of tax on income not included in the consolidated tax base, when performing their duties as tax agents, submit a Calculation in accordance with paragraph two of clause 1.7 of this Procedure.

Members of a consolidated group of taxpayers who do not have income not included in the consolidated tax base shall submit the Calculation in accordance with paragraph three of clause 1.7 of this Procedure.

By the organizations specified in this paragraph of the Procedure, the Calculation is also submitted if income in the form of dividends is paid by them only to individuals and (or) foreign organizations.

An organization does not make a calculation if the income it pays in the form of dividends is fully transferable without tax 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 the calculation, withholding and transfer of personal income tax to the budget 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) is 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 for corporate income tax, then such organizations submit to the tax authorities the Title Page (Sheet 01) and Appendix No. 2 to the tax return. At the same time, the code “235” is indicated in the Title Page (Sheet 01) for the requisite “at the location (accounting) (code)”.

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 compiled on an accrual basis from the beginning of the year. All values of the cost indicators of the Declaration are indicated in full rubles (with the exception of the values \u200b\u200bspecified 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 up to the full ruble.

2.2. The pages of the declaration are consecutively numbered, starting with the Title Page (Sheet 01), regardless of the presence (absence) and the number of sections, sheets and annexes to be filled out. The serial number of the page is written in the field specified 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 corrective or other similar means is not allowed.

Double-sided printing of the declaration on paper and binding 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. Each field contains only one indicator.

The exception is indicators whose value is a date or a decimal fraction. To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by the sign "." ("dot"). For decimals, two fields are used, separated by a dot. The first field corresponds to the integer part of the decimal fraction, the second field corresponds to the fractional part of the decimal fraction.

Filling in the fields of the declaration with the values of textual, numerical, 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 character space on the left.

When filling in the fields of the declaration using the software, the values of numerical indicators are aligned to 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 printed characters.

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

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

Fractional numeric indicators are filled in the same way as the rules for filling integer numeric indicators. If there are more familiar spaces for indicating the fractional part than numbers, then a dash is put in the free familiarity spaces of the corresponding field. For example, the share of the tax base attributable to a separate division is 56.234 percent. The specified indicator must be filled in according to the format: 3 familiarity for the integer part and 11 familiarity 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 familiarity for the integer part and 2 familiarity 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 that there are no framing of familiarity and dashes for unfilled familiarity. The location and size of attribute values should not change. Characters are printed in Courier New font, 16 to 18 points high.

2.4. The declaration may be submitted by the taxpayer to the tax authority in person or through its representative, sent as a postal item with a description of the attachment, or transmitted electronically 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 according to the established formats in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by order of the Ministry of the Russian Federation on taxes and fees dated 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 sending the Declaration by mail, the date of its submission is the date of sending the postal item with a description of the attachment. When the Declaration is transmitted via telecommunication channels, the day of its submission is the date of its dispatch. Upon receipt of the Declaration via telecommunication channels, the tax authority is obliged to transfer to the taxpayer a receipt of its acceptance in electronic form.

2.5. Tax agents fill in and submit Calculations subject to 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 a reorganized organization (in the form of merger with another legal entity, merger of several legal persons, division of a legal entity, transformation of one legal entity into another) indicating in the Title Page (Sheet 01) on the requisite “at the location (accounting) (code)” the code “215” or “216”, and in its upper part - TIN and KPP of the successor organization. The attribute "organization/separate subdivision" shall indicate the name of the reorganized organization or the separate subdivision of the reorganized organization.

The requisite "TIN/KPP of a 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.

Codes of forms of reorganization and liquidation are given in Appendix N 1 to this Procedure.

If the Declaration submitted to the tax authority is not a Declaration for a reorganized organization, then dashes are indicated for the requisite "TIN / 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 referred to as 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, in the Title Page (Sheet 01) for the requisite “at the location (accounting) (code)”, the code “223” is indicated, and in its upper part the checkpoint is indicated, which was assigned to the organization by the tax authority at the location of the closed separate subdivision.

III. The procedure for filling out the Title 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 filled in by an employee of the tax authority”.

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

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

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 indicating the KPP in the Declarations for separate divisions of the largest taxpayer, for closed separate divisions are set out, respectively, in paragraphs 1.4 of Section I, paragraphs 2.7 and 2.8 of Section II of this Procedure). In the Declaration for a consolidated group of taxpayers, on 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 is indicated assigned to the responsible member of the group by the tax authority to which it is submitted declaration).

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

2) correction number.

When submitting the primary Declaration to the tax authority, the attribute “Adjustment number” is marked with “0—”, when submitting an updated Declaration, the number of the adjustment 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 of tax audits conducted by the tax authority for the tax period for which the tax base and the amount of tax are recalculated are not taken into account.

If a 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 that lead to an understatement or overestimation of the amount of corporate profit tax to be transferred, the tax agent is obliged to make the necessary changes and submit an updated Calculation to the tax authority.

The revised Calculation should contain data only for those taxpayers in respect of whom facts of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of income tax, were found. To reflect the number of information adjustment for specific taxpayers, the “Type” attribute is used in Section B of Sheet 03 of the Calculation. At the same time, 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 the previously submitted Information on the income of an individual paid to him by a tax agent, from transactions with securities, transactions with derivative financial instruments, as well as when making payments on securities of Russian issuers (Appendix No. 2 to the Declaration ), unless changes are made to this Information.

Submission by a tax agent of updated Information on the income of an individual paid to him by a tax agent is subject to 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 making advance payments on a monthly basis, based on the actual profit received, 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) code of the type of economic activity of the taxpayer in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED); contact telephone number of the taxpayer;

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" indicates:

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

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

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

The line "name of the organization - the representative of the taxpayer, tax agent" shall indicate the name of the legal entity - the representative of the taxpayer. The signature of the person is affixed, information about which is indicated on the line "last name, first 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 shall be indicated;

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

3.4. The section “To be completed by an employee of the tax authority” contains information on the submission of the Declaration (the code for the method of 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; number under which the Declaration is registered; 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 data of 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 subdivisions, in Section 1, the indicators are given in general for the organization.

For an organization that has separate subdivisions, 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 a constituent entity of the Russian Federation are indicated in amounts related to the organization excluding payments included in its composition separate divisions.

In the Declaration submitted to the tax authority at the location of a separate subdivision (responsible separate subdivision), 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 this separate subdivision (group of separate subdivisions).

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

4.1.2. The attribute "OKTMO Code" indicates the code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which income tax is paid. The code is indicated in accordance with the All-Russian classifier of territories of municipalities OK 033-2013 (hereinafter referred to as the OKTMO code).

When filling in the requisite “OKTMO Code”, under which eleven character spaces are allocated, free familiarity spaces to the right of the code value, if the OKTMO code has eight characters, are filled with dashes. For example, for the eight-digit OKTMO code 12445698, the attribute “OKTMO code” contains the eleven-digit value “12445698—“.

4.1.3. In the Declaration on 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 relating to members of the consolidated group of taxpayers, separate divisions, responsible separate divisions 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 not be less than the number of Annexes No. 6 to Sheet 02 and depends on the number of constituent entities of the Russian Federation in whose territory members of the consolidated group of taxpayers, their separate divisions are located.

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

Section 1 of the Declarations for a closed separate subdivision indicates the OKTMO code of the municipality on whose territory 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 changing the location of the taxpayer on August 1, in the revised tax return for the six months, the amount of the additional payment (reduction) of the advance payment for the six months and the monthly advance payment for the payment deadline "no later than July 28" are indicated in subsections 1.1 and 1.2 of Section 1 with the OKTMO code at the old place location of the taxpayer. On a separate page of subsection 1.2 of Section 1 with a new OKTMO code, the amounts of monthly advance payments are given with a payment deadline of "no later than August 28" and "no later than September 28".

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

4.2.1. Line 040 indicates the amount of tax payable to the federal budget, which is transferred from line 270 of Sheet 02.

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

Line 070 indicates the amount of tax payable to the budget of the constituent entity of the Russian Federation, which is transferred from line 271 of Sheet 02.

Line 080 indicates the amount of tax to be reduced to the budget of the subject of the Russian Federation, which is transferred from line 281 of Sheet 02.

4.2.2. Agricultural producers fill in lines 040, 050, 070, 080 of subsection 1.1 of Section 1 based on the relevant indicators of lines 270, 271, 280, 281 of Sheet 02 with code “1” for the attribute “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 code “1” for the attribute “Taxpayer sign (code)”.

Residents (participants) of special (free) economic zones fill in lines 040, 050, 070, 080 of subsection 1.1 of Section 1 by summing up the indicators of lines 270, 271, 280, 281 of Sheet 02 with code “3” for the attribute “Taxpayer sign (code)” and the same lines of Sheet 02 with the code "1" for the requisite "Taxpayer sign (code)". If in one Sheet 02 on line 270 the amount of tax to be paid is indicated, and in the other on line 280 - the amount of tax to be reduced, then the difference between these indicators, taken in absolute values, is determined. If the amount of tax to be paid 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 filled in if the amount of tax to be reduced turned out to be higher than the amount of tax to be paid. Similarly, the indicator for lines 070 or 080 is determined.

The organizations listed in paragraph 1 of Article 275.2 of the Code, the amount of tax payable or 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" according to to the requisite "Taxpayer sign (code)".

Entities that are controlling persons of controlled foreign companies must complete a separate subsection 1.1 of Section 1 of the Declaration in respect of tax on income from the profits of controlled foreign companies. The amount of tax payable 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 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 amounts of advance payments and tax for additional payment or reduction to the budgets of the constituent entities of the Russian Federation at the location of these separate subdivisions (responsible separate subdivisions) and their location indicate in Appendix N 5 to Sheet 02 and the data of lines 100 (to surcharge) and 110 (reduced) of the specified applications are reflected, respectively, in lines 070 and 080 of subsection 1.1 of Section 1.

In the Declaration for the consolidated group of taxpayers, on lines 070 and 080 of subsection 1.1 of Section 1, the amounts of advance payments and income tax for additional payment or for reduction to the budgets of the relevant constituent entities of the Russian Federation are indicated, given in Appendix No. 6 to Sheet 02 on lines 100 (for additional payment) and 110 (to decrease).

4.3. Subsection 1.2 of Section 1 of the Declaration is filled out 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 the consolidated group of taxpayers) in the Declaration for nine months two pages of subsection 1.2 of Section 1 are included with the codes "21" (first quarter) and "24" (fourth quarter) for the requisite "Quarter for which monthly advance payments are calculated (code)".

Subsection 1.2 of Section 1 of the Declaration (indicating the code “21” (first quarter) by the variable “Quarter for which monthly advance payments are calculated (code)” is also filled in by taxpayers who pay advance payments monthly based on the actual profit received, when switching them from the beginning of the next tax period on the general procedure for paying tax in accordance with paragraphs two to five of paragraph 2 of Article 286 of the Code.

4.3.2. Lines 120, 130, 140 reflect the amounts of monthly advance payments payable to the federal budget, and are determined as one third of the amount indicated in lines 300 or 330 of Sheet 02. Monthly advance payments payable during the reporting period are paid on time later than the 28th day of each month of this reporting period. Accordingly, the first, second and third payment deadlines are the last day of each of the three monthly advance payment deadlines falling on the quarter following the reporting period, or on the 1st quarter of the next tax period.

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

By an organization that has separate subdivisions, when submitting a Declaration, including at the location of these separate subdivisions (responsible separate subdivisions), the amounts of monthly advance payments payable to the budget of a constituent entity of the Russian Federation are indicated, respectively, in lines 220 - 240 and the amount they must correspond to lines 120 or 121 of Appendix No. 5 to Sheet 02.

When submitting the Declaration by the responsible participant of the consolidated group of taxpayers on lines 220 - 240 of subsection 1.2 of Section 1, the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation are indicated, given in the relevant Appendix No. 6 to Sheet 02 on lines 120 or 121.

Agricultural producers determine the indicators of lines 120, 130, 140 and 220, 230, 240 of subsection 1.2 of Section 1 as one third of the amounts indicated respectively in lines 300, 310 or 330 and 340 of Sheet 02 (with code “1” for the attribute “Taxpayer sign ( code)"). If organizations have separate subdivisions, the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation are indicated in lines 220 - 240, and their amount must correspond to lines 120 or 121 of Appendix No. 5 to Sheet 02 with the code "1" for the requisite "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 the indicators in lines 300, 310 or 330 and 340 of Sheet 02 with the code “3” for the attribute “Taxpayer attribute (code)” with the corresponding lines of Sheet 02 with code “1” for the attribute “Taxpayer attribute (code)”.

Organizations listed in paragraph 1 of Article 275.2 of the Code, monthly advance payments payable to the federal budget (lines 120, 130, 140 of subsection 1.2 of Section 1) are determined as one third of the amounts calculated by summing the indicators on lines 300 or 330 of Sheets 02 s code "1" and codes "4" for the attribute "Taxpayer sign (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. Subsection 1.3 of Section 1 with the payment type code "1" on line 010 reflects the amount of tax on income in the form of dividends (income from equity participation in other organizations established in the territory of the Russian Federation).

The requisite "Due date for payment" indicates the terms for payment to the federal budget of the tax withheld by the tax agent when paying income. When paying dividends partially (in several stages), the amount of tax payable within the specified time periods 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 compiling Sections A of Sheet 03 of the Declaration with the indication of the code "2" for the requisite "Category of the tax agent", in case of simultaneous payment of income on securities of several issuers, the indicators of lines 120 of Sections A of Sheet 03 are summarized and indicate the total amount of tax on one line 040.

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

4.4.2. Subsection 1.3 with the payment type code "2" on line 010 reflects the amount of tax on income in the form of 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, and also on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income of founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007, withheld by the tax agent (source income payments). 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 tax amount indicated in these lines must correspond to the line 050 of Section B of Sheet 03 of the Declaration.

The "Due date for payment" attribute indicates the last day of the deadline for paying tax to the federal budget withheld by the tax agent when paying income, no later than the day following the day the income was paid.

If the tax agent has an obligation to pay withheld tax on two types of income named in Section B of Sheet 03, the corresponding number of pages of subsection 1.3 of Section 1 is presented as part of the Declaration (Calculation).

4.4.3. Subsection 1.3 with the type of payment code "3" on line 010 shall reflect the amount of tax paid by the organization on 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".

The “Due date for payment” attribute indicates the last day of the deadline for paying tax on income from government securities of the member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities, the circulation of which provides for the recognition of income received by the seller in the form of interest, amounts of accumulated interest income (accumulated coupon income) calculated at rates in accordance with paragraph 4 of Article 284 of the Code for the income recipient.

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

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

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

The sum of 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 corresponding number of pages of subsection 1.3 of Section 1 is presented as part of 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 indicated on this page”, is confirmed by the signatures of the head of the organization or the representative of the taxpayer, tax agent (subject to the provisions of paragraph 3.3 of Section III of this Procedure), and the date of signing is affixed.

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

5.1. For the attribute “Taxpayer sign (code)”, the code “1” is indicated if Sheet 02 of the Declaration is compiled by organizations other than those indicated below.

For the attribute “Taxpayer attribute (code)”, code “2” is indicated if Sheet 02 of the Declaration is compiled 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 attribute “Taxpayer sign (code)”, code “3” is indicated if Sheet 02 of the Declaration is compiled 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 attribute “Taxpayer sign (code)”, the code “4” is indicated if Sheet 02 of the Declaration is compiled by the organizations listed in paragraph 1 of Article 275.2 of the Code. When specifying the code “4” in Sheet 02 and its annexes, the “License” attribute indicates its series, number and type.

For the attribute “Taxpayer attribute (code)”, the code “6” is indicated if Sheet 02 of the Declaration is compiled by organizations - residents of the territories of advanced socio-economic development.

The taxpayers indicated above Sheet 02 of the Declaration for other types of activities is drawn up with the indication of the code “1” for the requisite “Taxpayer sign (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 N 1 to Sheet 02.

Line 020 reflects the total amount of non-operating income accounted 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 reflects expenses that reduce the amount of income from sales, formed in accordance with Articles 252 - 264, 279 of the Code and indicated on line 130 of Appendix No. 2 to Sheet 02.

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

Line 040 reflects the amounts of non-operating expenses indicated in line 200 of Appendix N 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 N 2 to Sheet 02 of the Declaration.

Line 050 reflects the amounts of losses that are not accepted for taxation purposes or accepted for taxation purposes, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Code and indicated in line 360 of Appendix N 3 to Sheet 02.

Lines 010 - 050 do not indicate the amounts of income received in the form of targeted financing, targeted income and other income specified in Article 251 of the Code, and expenses incurred from these incomes, which are accounted 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-operating 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. Line 070 indicates the total amount of income excluded from profit reflected in line 060 of Sheet 02. Such income includes, 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 income type codes “4” and “5”);

- part of the positive balance of exchange differences that arose in the period from the date of receipt of foreign currency to the account of the organization and until the date of acceptance of bonds of the internal state foreign currency loan of series III (hereinafter - OVGVZ series III) for 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 total value of government securities of the Russian Federation received upon novation of series III OVGVZ, 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 Law of the Russian Federation of December 27, 1991 N 2116-1 "On the income tax of enterprises and organizations" (Rossiyskaya gazeta, 1992, March 5; 2001, August 8) (hereinafter - the Law of the Russian Federation N 2116-1), calculated according to the calculation form below;

Has become invalid since January 1, 2002 in connection with the adoption of the Federal Law of August 6, 2001 N 110-FZ “On the Introduction of Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on the invalidation of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees "(Collected Legislation of the Russian Federation, 2001, N 33, Art. 3413; 2014, N 48, Art. 6647) (hereinafter - Federal Law N 110- FZ), except for certain provisions that become invalid in a special order.

— the amount of the positive balance from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (discarded) government securities (for the primary holders of securities received as a result of the novation of OVGVZ series III);

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

— part of the interest income subject to exclusion upon the redemption of government securities received as a result of novation, within the limits of the profit from the redemption of these securities (for the primary holders of securities received as a result of novation of OVGVZ series III);

- the amount of profit directed 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 allocated to cover the loss is reflected accordingly in line 050 of Sheet 05 with the transaction type code “2”. This procedure is also applied by professional participants in the securities market who do not carry out 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 Certain Other Legislative Acts of the Russian Federation on Taxes and Fees" (Collected Legislation of the Russian Federation, 2005, N 24, article 2312; 2014, N 26, article 3373) (hereinafter - Federal Law N 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, 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 from the novation of government securities (OVGVZ), provided for by paragraph 4 of Article 2 of Law of the Russian Federation N 2116-1, is applied by the primary owners of these bonds until these bonds are completely retired from the balance of organizations (Article 2 of Federal Law N 110- FZ).