Наталья Ключевская
IgorVetushko / Depositphotos.com
Соответствующие разъяснения приведены на официальном сайте журнала «Налоговая политика и практика», учредителем которого является ФНС России.
Речь идет о реализации закрепленной в Налоговом кодексе обязанности налогоплательщиков по представлению налоговой декларации за налоговый период в части осуществляемых ими операций с подакцизными товарами. Декларация сдается в установленный срок в налоговые органы по месту нахождения налогоплательщика, а также по месту нахождения каждого его обособленного подразделения, в которых он состоит на учете (п. 5 ст. 204 НК РФ).
Отметим, форма (формат) декларации и срок ее представления зависят от того, с какими подакцизными товарами совершены операции налогоплательщиком.
Налоговики подчеркивают, что налоговая декларация по акцизам подается при наличии любых облагаемых операций, включая операции, облагаемые по нулевой ставке.
С таблицей форм и сроков сдачи декларации по акцизам можно ознакомиться в материале «Налоговая декларация по акцизам» «Энциклопедии решений. Налоги и взносы» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, непредставление в установленный срок налоговой декларации в налоговый орган по месту учета влечет взыскание штрафа в размере 5% своевременно не уплаченной суммы налога, подлежащей уплате на основании этой декларации, за каждый полный или неполный месяц со дня, установленного для ее представления, но не более 30% указанной суммы и не менее 1 тыс. руб. (ст. 119 НК РФ). Поскольку акцизы относятся к федеральным налогам и сборам (ст. 13 НК РФ), то ответственность по ст. 119 НК РФ распространяется и на налогоплательщиков, совершающих операции с подакцизными товарами.
Russian
Magnificent web site. Lots of helpful information here. I am sending it to several friends ans additionally sharing in delicious. And obviously, thanks for your sweat!
Thanks for sharing superb informations. Your website is so cool. I am impressed by the details that you have on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for extra articles. You, my friend, ROCK! I found just the info I already searched all over the place and just couldn’t come across. What a perfect site.
There is noticeably a bundle to know about this. I assume you made certain nice points in features also.
I love your blog.. very nice colors & theme. Did you create this website yourself? Plz reply back as I’m looking to create my own blog and would like to know wheere u got this from. thanks
It’s hard to find knowledgeable people on this topic, but you sound like you know what you’re talking about! Thanks
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
I simply desired to say thanks again. I do not know the things I might have achieved without these tricks contributed by you on such industry. Completely was an absolute daunting difficulty in my view, nevertheless taking note of this specialised approach you treated the issue forced me to jump over contentment. I’m just happy for the support and thus sincerely hope you really know what a great job you’re putting in educating other individuals through your web site. I’m certain you haven’t got to know all of us.
Some genuinely grand work on behalf of the owner of this web site, utterly great written content.
Appreciate it for helping out, good info. «Courage comes and goes. Hold on for the next supply.» by Vicki Baum.
I cling on to listening to the newscast speak about receiving boundless online grant applications so I have been looking around for the most excellent site to get one. Could you advise me please, where could i acquire some?
It’s a shame you don’t have a donate button! I’d certainly donate to this outstanding blog! I guess for now i’ll settle for bookmarking and adding your RSS feed to my Google account. I look forward to brand new updates and will share this site with my Facebook group. Talk soon!
I relish, result in I discovered just what I used to be taking a look for. You’ve ended my four day long hunt! God Bless you man. Have a nice day. Bye
of course like your web site however you have to test the spelling on several of your posts. Several of them are rife with spelling issues and I in finding it very troublesome to tell the reality on the other hand I will definitely come again again.
Wow, fantastic blog layout! How long have you ever been blogging for? you made blogging glance easy. The entire look of your website is fantastic, as smartly as the content!
I genuinely prize your piece of work, Great post.
We are a gaggle of volunteers and starting a brand new scheme in our community. Your web site provided us with useful information to paintings on. You’ve done an impressive task and our entire group will probably be grateful to you.
I’d have to examine with you here. Which is not one thing I usually do! I take pleasure in reading a post that may make folks think. Additionally, thanks for permitting me to comment!
Aw, this was a very nice post. In thought I wish to put in writing like this moreover – taking time and actual effort to make an excellent article… but what can I say… I procrastinate alot and by no means appear to get something done.
I really like your writing style, good information, thankyou for posting : D.
Some really nice stuff on this web site, I love it.
There are definitely a lot of particulars like that to take into consideration. That may be a nice level to carry up. I offer the ideas above as basic inspiration but clearly there are questions like the one you deliver up the place a very powerful thing will likely be working in sincere good faith. I don?t know if finest practices have emerged around issues like that, but I am sure that your job is clearly recognized as a fair game. Both boys and girls feel the impression of only a moment’s pleasure, for the rest of their lives.
Valuable information. Fortunate me I discovered your web site by chance, and I am surprised why this twist of fate did not took place earlier! I bookmarked it.
Good post and straight to the point. I don’t know if this is in fact the best place to ask but do you folks have any thoughts on where to get some professional writers? Thx 🙂
Exactly what I was searching for, thanks for putting up.
I like this web blog very much so much wonderful info .
I’ve been surfing online more than 3 hours today, yet I never found any interesting article like yours. It is pretty worth enough for me. Personally, if all web owners and bloggers made good content as you did, the net will be a lot more useful than ever before.
Good write-up, I am normal visitor of one¦s website, maintain up the nice operate, and It’s going to be a regular visitor for a long time.
This design is spectacular! You obviously know how to keep a reader amused. Between your wit and your videos, I was almost moved to start my own blog (well, almost…HaHa!) Great job. I really loved what you had to say, and more than that, how you presented it. Too cool!
I have read some excellent stuff here. Certainly worth bookmarking for revisiting. I wonder how so much attempt you place to create this type of excellent informative site.
I went over this website and I think you have a lot of fantastic info , saved to bookmarks (:.
Thank you, I’ve recently been looking for info approximately this subject for a long time and yours is the best I’ve discovered so far. But, what in regards to the conclusion? Are you sure concerning the source?
I really like your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone to do it for you? Plz respond as I’m looking to construct my own blog and would like to find out where u got this from. thank you
Hello, Neat post. There’s a problem together with your site in web explorer, could test this?K IE nonetheless is the marketplace chief and a large component of folks will omit your excellent writing due to this problem.
I?¦ve read a few just right stuff here. Definitely worth bookmarking for revisiting. I wonder how so much effort you put to create any such magnificent informative site.
What Is Sugar Defender? Sugar Defender Drops is a powerful friend for people who want to control their blood sugar levels
I’m still learning from you, but I’m improving myself. I definitely enjoy reading everything that is posted on your blog.Keep the aarticles coming. I enjoyed it!
Hey would you mind stating which blog platform you’re working with? I’m going to start my own blog in the near future but I’m having a tough time choosing between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something unique. P.S My apologies for being off-topic but I had to ask!
Great write-up, I’m normal visitor of one’s web site, maintain up the nice operate, and It is going to be a regular visitor for a lengthy time.
I believe this web site contains some really good info for everyone : D.
Wow! This blog looks just like my old one! It’s on a entirely different topic but it has pretty much the same page layout and design. Superb choice of colors!
Thank you for the sensible critique. Me & my neighbor were just preparing to do a little research about this. We got a grab a book from our local library but I think I learned more clear from this post. I’m very glad to see such wonderful information being shared freely out there.
I would like to thank you for the efforts you have put in writing this blog. I’m hoping the same high-grade web site post from you in the upcoming as well. Actually your creative writing abilities has inspired me to get my own website now. Really the blogging is spreading its wings quickly. Your write up is a good example of it.
What is Java Burn? Java Burn, an innovative weight loss supplement, is poised to transform our perception of fat loss.
What Is ProDentim? ProDentim is a teeth health supplement developed to repopulate the mouth with good bacteria and improve overall dental health.
This web page is really a walk-by way of for all of the information you wanted about this and didn’t know who to ask. Glimpse right here, and you’ll positively discover it.
Thanks for the sensible critique. Me and my neighbor were just preparing to do a little research on this. We got a grab a book from our local library but I think I learned more clear from this post. I am very glad to see such excellent information being shared freely out there.
It’s really a cool and helpful piece of information. I am glad that you shared this useful information with us. Please keep us up to date like this. Thanks for sharing.
Saved as a favorite, I really like your blog!
I was studying some of your articles on this site and I think this site is very instructive! Continue putting up.
Nice read, I just passed this onto a colleague who was doing a little research on that. And he actually bought me lunch because I found it for him smile So let me rephrase that: Thank you for lunch! «Do you want my one-word secret of happiness—it’s growth—mental, financial, you name it.» by Harold S. Geneen.
Just desire to say your article is as astonishing. The clarity on your put up is just cool and i could suppose you’re an expert in this subject. Fine together with your permission allow me to take hold of your RSS feed to stay updated with drawing close post. Thank you 1,000,000 and please keep up the gratifying work.
I like the valuable info you provide in your articles. I will bookmark your blog and check again here frequently. I’m quite sure I’ll learn plenty of new stuff right here! Good luck for the next!
Thanks , I’ve just been searching for info about this subject for ages and yours is the best I have discovered till now. But, what about the conclusion? Are you sure about the source?
What Is FitSpresso? The effective weight management formula FitSpresso is designed to inherently support weight loss. It is made using a synergistic blend of ingredients chosen especially for their metabolism-boosting and fat-burning features.
What is Lottery Defeater Software? Lottery Defeater Software is a plug-and-play Lottery Winning Software that is fully automated. Kenneth created the Lottery Defeater software. Every time someone plays the lottery, it increases their odds of winning by around 98.
of course like your web-site however you need to check the spelling on quite a few of your posts. A number of them are rife with spelling problems and I in finding it very bothersome to inform the reality then again I’ll surely come back again.
You should take part in a contest for one of the best blogs on the web. I will recommend this site!
Hello, you used to write excellent, but the last several posts have been kinda boring?K I miss your great writings. Past few posts are just a bit out of track! come on!
Thank you for some other informative site. Where else may I get that kind of information written in such an ideal means? I’ve a project that I am simply now running on, and I’ve been at the glance out for such information.
It is in reality a great and useful piece of info. I¦m happy that you just shared this helpful info with us. Please stay us informed like this. Thank you for sharing.
I loved as much as you’ll receive carried out right here. The sketch is tasteful, your authored subject matter stylish. nonetheless, you command get got an edginess over that you wish be delivering the following. unwell unquestionably come more formerly again as exactly the same nearly a lot often inside case you shield this increase.
What Is Kerassentials? Kerassentials is a doctor-formulated oil for healthy skin and nails.
Wow! Thank you! I permanently needed to write on my website something like that. Can I include a fragment of your post to my website?
ProNerve 6 nerve relief formula stands out due to its advanced formula combining natural ingredients that have been specifically put together for the exceptional health advantages it offers.
Thank you for another wonderful article. Where else could anyone get that type of info in such a perfect way of writing? I have a presentation next week, and I’m on the look for such information.
whoah this blog is great i love reading your articles. Keep up the great work! You know, many people are looking around for this info, you could help them greatly.
Hi! I know this is somewhat off topic but I was wondering if you knew where I could get a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot!