ФНС обновит форму уведомления о контролируемых сделках

ФНС обновит форму уведомления о контролируемых сделках

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.

Подробнее: http://buh.ru

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Автор старается быть объективным и предоставляет достаточно информации для осмысления и дальнейшего обсуждения.

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Статья содержит анализ причин и последствий проблемы, что позволяет лучше понять ее важность и сложность.

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Я хотел бы выразить признательность автору этой статьи за его объективный подход к теме. Он представил разные точки зрения и аргументы, что позволило мне получить полное представление о рассматриваемой проблеме. Очень впечатляюще!

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Эта статья действительно заслуживает высоких похвал! Она содержит информацию, которую я долго искал, и дает полное представление о рассматриваемой теме. Благодарю автора за его тщательную работу и отличное качество материала!

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