New form of excise tax declaration. New form of excise tax declaration: innovations regarding fuel and retail excise taxes

Excise tax declaration -example of filling presented in the article below. The template will be useful for excise tax payers, as it will allow them to report on “excise” tax without much difficulty. Our material will tell you how to fill it out.

How many types of excise tax returns exist currently?

The “excise” declaration form does not have the property of universality, like most tax reports (for transport tax, VAT, property tax, etc.) - it is impossible, using the same form, to report on all excisable goods and transactions.

Find out the specifics of filling out various tax returns from the articles posted on our portal:

• TD composition:
  • front page;

• 4 sections (1st - contains information about the amounts of excise tax payable, 2nd - calculation of excise tax, 3rd - calculation of excise tax in the absence of documentary confirmation of the right to tax exemption, 4th - excise tax for reimbursement);
• 6 appendices - calculations of the tax base in various situations (in the absence of a bank guarantee, when exporting tobacco products, etc.);
• technical requirements for filling out TD:
  • It is permissible to enter only one indicator in each TD cell;
  • in the absence of indicators, cells must be crossed out;
  • TD page numbering is continuous;
  • correction of data erroneously entered into a paper copy of the TD using correction fluid is not allowed (an incorrect entry is crossed out and certified by the signatures of the responsible persons).

On our forum you can get an answer to any question about filling out and submitting an excise tax return. For example, our experts joined the discussion about what is the responsibility for failure to submit an excise tax return.

Line-by-line detailing of the declaration on tobacco products

Filling out the lines of sections and appendices of the TD must comply with the approved procedure. The contents of the rows are indicated in the tables:

Section 1

Section 2

Subsection 2.1 (calculation of the tax base for cigarettes without a filter and cigarettes, cigarettes with a filter)

Subsection 2.2 (to reflect the tax base for tobacco, excluding tobacco used as raw material for the production of tobacco products, as well as for cigars and cigarillos)

Subsection 2.3 (calculation of excise tax payable to the budget)

Section 3 (when performing export transactions exempt from excise duty, if the right to exemption is not documented)

Unconfirmed exports are reflected in the TD during the period of actual shipment of tobacco products (this fact is reflected in the updated TD).

Section 4 (when carrying out excise-exempt export of tobacco products)

Appendices 1-6 to the TD are filled out in accordance with the approved procedure. An example of filling out the TD is in the next section.

Execution of excise tax declaration - example of filling out 2016-2017

The occupancy of TD lines depends on the variety of tobacco products and the types of transactions performed with them. Let's consider the option of drawing up a TD by a manufacturer of one type of cigarette, selling its products exclusively on the domestic market.

Example

Tabakprom LLC produces one brand of non-filter cigarettes. Last month, the manufacturer sold 180,000 such products. 1 pack contains 20 cigarettes, maximum retail price (MRP) is 64 rubles.

The following data was used to fill out the TD:

• tax base in kind - 180,000 units;
• estimated cost of cigarettes (RS) based on the MRP:

RS = 64 rub. × 180,000 pcs. / 20 pcs. = 576,000 rub.;

• excise tax rate - 1,250 rubles. for 1,000 pcs. + 12.0% of the estimated cost determined based on the MRP (but not less than RUB 1,680 per 1,000 pcs.);
• calculation formula for the amount of excise tax (A):

A = 180,000 pcs. × 1250 rub. / 1000 pcs. + 576,000 rub. × 12% = 294,120 rub.,

180,000 pcs. × 1,250 rub. / 1,000 pcs. — calculation of the “tobacco” excise tax at a fixed rate;

576,000 × 12% - calculation of excise tax at an ad valorem rate;

• checking the amount of excise tax (calculated for 1,000 pieces A ≥ 1,680 rubles):

RUB 294,120 / 180,000 pcs. × 1000 pcs. = 1,634 rub.< 1680 руб.;

• amount of excise tax payable: based on the largest of 2 values ​​(from the previous paragraph):

RUB 1,680 / 1000 pcs. × 180,000 pcs. = 302,400 rub.

An example of filling out section 2.1 of the TD is shown in the figure:

For this example, in addition to the title page of Section 1 and Section 2.1 in the TD, you will need to fill out Section 2.3 (fill in pages 200-230 in Column 8) and Appendix 2.

What are the features of filling out a declaration on excise taxes on motor gasoline?

The new declaration form for motor gasoline (BD) has been in effect since mid-2016. You can check the correctness of its completion using control ratios.

When preparing it, you must consider the following:

• The database is filled in if during the tax period there were transactions with gasoline (cars, motorcycles and petroleum products) subject to excise taxes, specified in Art. 181 Tax Code of the Russian Federation;
• The database is submitted to the tax inspectorate at the place of registration of the company (or its separate divisions), the largest taxpayers submit one declaration at the place of registration;
• The database is submitted monthly before the 25th day following the reporting month, with the exception of certain situations specified in Art. 204 Tax Code of the Russian Federation. For example, if there is a certificate of registration of a company engaged in transactions with straight-run gasoline, the declaration is submitted no later than the 25th day of the 3rd month following the reporting month;
• The database can be submitted on paper or electronically. For the largest taxpayers, there is only one possibility of submitting the database - via TKS to the interregional inspectorate for the largest taxpayers;
• composition of the database - title page, 3 sections (1st - amount of excise tax payable) and 4 appendices;
• sequence of filling out the database: applications → section 2 → section 3 → section 1;
• Features of filling out the database:
  • in section 1 it is necessary to indicate the code (“1” or “0”) depending on the presence or absence of the corresponding certificate, pages 030-050 of section 1 are filled out as many times as the BCC is used to pay excise duty (information is transferred from section 2);
  • in section 2, the excise tax payable is calculated - a separate section 2 is filled out for each excisable product (indicating the corresponding code in a special cell). For petroleum products, the tax base is indicated in tons accurate to 3 decimal places;
  • Appendix 3 will need to be filled out if 2 conditions are simultaneously met: the company has a certificate for the processing of straight-run gasoline and in the reporting month it received straight-run gasoline from suppliers with a certificate for the production of straight-run gasoline (one Appendix 3 is completed for each supplier);
  • Annex 4 is completed if the company has a certificate for the production of straight-run gasoline and in the reporting month it sold it to customers with a certificate for gasoline processing.

If an error is identified in the declaration submitted using the old form, the clarification must be submitted on the form that was valid during the period when the error occurred.

The materials posted on our website will introduce you to the technology for preparing clarifications:

“Features of the updated tax return 3-NDFL” ;

“How to make an updated VAT return in 2015-2016?” .

Results

Currently, there are several excise tax declarations by type of excisable goods (tobacco products, alcohol, etc.). Each declaration has its own characteristics of filling out, reflected in a legally approved manner.

New form "Tax return on excise taxes on excisable goods, with the exception of tobacco products" officially approved by the document Order of the Federal Tax Service of Russia dated June 14, 2011 N ММВ-7-3/369@ (as amended by the order of the Federal Tax Service of Russia dated November 14, 2013 N ММВ-7-3/501@).

More information about the use of the KND form 1151084:

• Review of legislative changes for August 2016

  3-3/2522@ The excise tax return for June 2016 is submitted... of the Russian Federation, must submit excise tax returns in accordance with the order... On approval of the form and format of the excise tax return for excisable goods, with the exception of tobacco products, The order in which it should be filled out." ... according to the procedure for filling out a tax return for income tax, if the organization received one... OPH that is not taken into account for tax purposes...

• The most common violations detected by the Federal Tax Service

  RF Unreasonable application of a 0% tax rate on the sale of goods for export (calculation of amounts... RF As a result of a comparative analysis of the tax return on excise taxes on excisable goods, with the exception of tobacco products, and EGAIS data on the supply... Tax Code of the Russian Federation Unreasonable presentation of tax deductions on excise taxes on beer without actual payment... tax returns, clause 21, article 201 of the Tax Code of the Russian Federation Unreasonable overestimation of tax deductions on excise taxes on...

• Don't relax! A guide to tax amendments in 2017 and other important legislative changes

  Will receive data on actual payments on declared declarations from the Central Bank (the corresponding agreement... The administration of insurance premiums has been transferred to the tax authorities. A new section has been included in the Tax Code... No. 178-FZ. Excise tax rates on excisable goods are increasing. The increase in rates did not affect motor vehicles.. . nicotine (10 rubles per 1 ml), tobacco and tobacco products intended for consumption... subject and on the same grounds the decision of the arbitration court, except in cases where...

• Tax innovations (part 3)

  Eight months) from the date of filing a tax return in which the amount of tax is declared... liquids for the purpose of inhalation by the user (with the exception of medical devices registered in the manner established..., excise tax rates on tobacco products will be: Types of excisable goods Tax rate ( in percentage and (or) rubles per unit... ., when conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand...

• About the tax period from which excise tax returns should be submitted using the new form

  Approval of the form and format of the tax return on excise taxes on excisable goods, with the exception of tobacco products, the procedure for filling it out... submission of a tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing... forms and format of submission of a tax return on excise taxes for motor gasoline, diesel... approval of the form and format of the excise tax return on excisable goods, with the exception of tobacco products, the procedure for filling it out" ...

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

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

• On control ratios for checking the completion of the excise tax declaration on tobacco and tobacco products

  Correlations for the tax return on excise taxes on tobacco" To check the correctness of filling out the return on excise taxes on tobacco and tobacco products..., with the following excisable goods: pipe tobacco, smoking, chewing, sucking, snorting, hookah (with the exception of tobacco...) , bidis, kretek; cigarettes, cigarettes; tobacco (tobacco products) intended for consumption by heating...

Excise tax returnsubmitted to the Federal Tax Service at the location of the taxpayer or its separate division. The legislation provides for 3 types of corresponding declaration. Let's study them in more detail.

What are the paper and electronic excise tax declarations?

Russian legislation provides for the following 3 types of applicable excise tax declarations:

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

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

Declarations on excise taxes on alcoholic beverages and fuel are submitted to the Federal Tax Service in electronic form. Special electronic formats are provided for them. Tobacco in digital form is submitted to the Federal Tax Service at the request of the taxpayer in the manner prescribed by Order of the Ministry of Taxes of the Russian Federation dated April 2, 2002 No. BG-3-32/169.

We have selected excellent ones for you electronic reporting services !

Let's consider the features of the tax return for excise duties on alcoholic beverages and declarations under the Unified State Automated Information System.

Is it necessary to equalize the balances between the Unified State Automated Information System and the alcohol declaration form?

All producers and sellers of alcoholic beverages connected to the EGAIS system fill out a number of declarations on the volume of production and turnover of ethyl alcohol, approved by Decree of the Government of the Russian Federation dated 08/09/2012 No. 815. At the same time, participants in the wholesale and retail turnover of alcohol should equalize the balances in the system and in reporting . The methodology for maintaining balances is available on the Rosalkogolregulirovanie website here.

The alcohol tax return and the Unified State Automated Information System are not legally connected. The tax return for excise taxes is submitted to the Federal Tax Service, and the declaration for Unified State Information System is submitted to Rosalkogolregulirovanie. But both departments are accountable to the Ministry of Finance.

Don't know your rights?

You can view an example of filling out an excise tax return, which is submitted to the tax authorities, on our website at link.

The completed document must be submitted to the Federal Tax Service by the 25th of the month following the reporting month. In turn, the main part of the declarations in the Unified State Automated Information System (examples of these are the Declaration on the production of ethyl alcohol, the Declaration on the retail sale of beer) is submitted quarterly by the 20th day of the month, which follows the reporting period. Business entities growing grapes submit declarations by February 15 of the year following the year in which the grapes were harvested.

Is excise duty on alcoholic beverages recorded in the income statement?

In the income tax return, excise tax amounts are not accounted for - neither in the structure of income, nor as part of the expenses of a business entity.

This approach is enshrined in the letter of the Ministry of Finance of the Russian Federation dated 03/09/2011 No. 03-07-06/59. The department’s position is based on the thesis about the undesirability of understating the tax base of an enterprise due to the possible inclusion of excise taxes in the structure of the cost of sold excisable products or the exclusion of excise taxes from income.

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

1. When presenting excise taxes to the buyer:

• Dt 62 Kt 90.1 (total revenue is reflected);
• Dt 90.4 (sub-account for excise duties) Kt 68 (sub-account for a similar purpose).

2. Upon presentation of excise taxes by the supplier (and subsequent acceptance of them for deduction by the taxpayer):

• Dt 62 Kt 90.1 (total revenue);
• Dt 19 Kt 68 (for both accounts - subaccounts related to excise taxes for the purpose of calculating excise duty);
• Dt 68 Kt 19 (when accepting excise tax for deduction).

The legislation of the Russian Federation establishes 3 valid tax returns for excise taxes. They are provided to the Federal Tax Service. The amount of excise taxes is not included in tax revenues and expenses under the OSN.

The Ministry of Finance has presented a new version of the form Excise tax declarations And Order filling it out and submitting it.

These updates will be of most interest to business entities that (1) sell fuel (fuel excise tax payers) and (2) carry out retail sales of excisable goods (retail excise tax payers). Let's take a brief look at these innovations.

Fuel excise tax . Business entities that are payers of fuel excise tax will calculate the amount of tax liabilities in the updated section B " Submittals for the implementation of the law.” This section has finally included lines that will help a business entity, based on their names, calculate the amount of fuel excise tax. So, from now on:

In line B1, the fuel excise tax payer will indicate data on operations for the sale of fuel produced in Ukraine, confirmed by registered excise invoices;

Line B2 will reflect transactions for the sale of “left” fuel (in excess of the volumes received from other payers, imported or produced fuel) according to p.p. 213.1.12 NKU. A new appendix 1 1 is provided to complete this line. It makes it possible to calculate the amount of excise tax in the context of individual types of fuel (product codes according to the UKT VED);

Line B5 indicates the volumes of lost fuel that exceed the established loss standards, etc.

Also noteworthy is the appearance of the new application 9 " Statement about the destruction of the special property, which implements the bedroom, the procedure for filling and/or the procedure for registering the excise invoice/destruction of the correction" to the declaration. It will be submitted by fuel excise tax payers along with the declaration in order to complain about a counterparty who does not want to register an excise invoice, or to correct an error made in it.

Retail excise tax . There are also significant innovations in the section provided for retailers of excisable goods.

The first thing you should pay attention to is that retailers will calculate the amount of excise tax in section D(previously we used section Ґ).

Not only the title of the section has changed, but also its content. It only needs to reflect data regarding goods sold in the retail network at individual points of sale. Previously, data was provided both by retail outlets and by individual types of excisable goods sold for a certain period.

You will indicate data on the sale of the relevant types of excisable goods by retail outlets located in one administrative-territorial association (one code according to KOATUU) in a separate Appendix 6 to the declaration. The final data regarding the sale of excisable goods from this appendix will be transferred to section D. That is, from now on, in order to report on retail excise duty, a business entity must fill out section D of the declaration and Appendix 6 to it. The number of such applications will be equal to the number of retail outlets located in one area.