Refer to the Appendix №1 to the Order of filling of the Declaration on the VAT for the entry of information in section 7 statements. This section to be completed by all taxpayers who are not gathered in time, the package of documents confirming the right to application of tax rate 0%. The company is obliged to collect documentary evidence within 90 (or 180) days and to submit updated Declaration. For each calendar day of delay of obligations to pay tax, there are penalties.
Enter data in row 010 of section 7 of the Declaration on the VAT. In column 1 marks the voucher number on which you received the income at a rate of 0%. In column 2, specify the tax base, calculated for this income. In column 3 and 4 notes, the amount of tax which is payable to the budget at a specified tax rate.
For each opcode in column 5 notes the amount of tax charged to the taxpayer for the works, goods and services used for taxable transactions. Also in column 5 indicates the tax that was paid as a tax agent, the importation of goods into the territory of the Russian Federation, the implementation of barter transactions or offsetting.
Complete line 020 section 7 of the Declaration on the VAT. In columns 2, 3, 4 and 5 should specify the total amount of the underlying graph of a line 010 for all operations. If the sum of columns 3 and 4 more than the value of the column 5, the row 030 is a relevant difference.
The total value of the row 030 is used to calculate the indicator of a line 040, section 1 of the Declaration on the VAT. If the sum of count 3 and 4 is less than the value of the column 5, the difference is indicated in line 040, which is used to calculate the value of a string 050 section 1 of the Declaration on the VAT.
Documented confirm the reasonableness of the rate is 0% for transactions described in section 7. On the basis of these documents to the tax office within the established deadlines and served a revised Declaration.