уведомление, конролируемые сделки
ФНС обновит форму уведомления о контролируемых сделках
07.05.2017
ФНС РФ готовит проект приказа, которым будет утверждена новая форма уведомления о контролируемых сделках.
Сообщение об этом опубликовано на Едином портале для размещения проектов НПА.
В настоящее время уведомление о контролируемых сделках подается по форме, утвержденной приказом ФНС РФ от 27.07.2012 № ММВ-7-13/524@.
В ФНС поясняют, что обновление формы связано с внесением в НК РФ новых оснований для признания внутрироссийских сделок контролируемыми, переходом на использование новых классификаторов ОКПД 2 и ОКВЭД 2, а также заменой кодов ОКАТО на коды ОКТМО.
Напомним, по нормам статьи 105.16 НК РФ налогоплательщики обязаны уведомлять налоговые органы о совершенных ими в календарном году контролируемых сделках.
Уведомление о контролируемых сделках направляется в налоговые органы в срок не позднее 20 мая года, следующего за календарным годом, в котором совершены контролируемые сделки.
Предполагается, что новая форма уведомления будет введена в 2018 году.
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