Article 80. Tax Return

1. A tax return is a taxpayer's written statement concerning incomes generated and expenditures incurred, sources of income, tax benefits and calculated amount of tax and/or other data relating to the calculation and payment of tax.

A tax return is filed by every taxpayer for every tax due from such taxpayer unless otherwise decreed by the tax legislation.

2. A tax return is filed on a blank of approved format with the tax authority at the place of the taxpayer's registration.

In cases prescribed by this Code a tax return may be submitted on a floppy disk or another carrier that can be computer-processed.

A tax authority distributes blank forms of tax returns free of charge.

A taxpayer may deliver his tax return to the tax authority in person or send it by mail, The tax authority may not decline to accept the tax return and must, if the taxpayer requests so make a note on a tax return copy to acknowledge the acceptance and date of submission; if a tax return is mailed, the date of submission thereof is that of mailing a registered letter with a list of contents attached.

3. The forms of tax declarations, unless they are approved by the legislation on taxes and dues, shall be worked out and approved by the Ministry of Taxes and Dues of the Russian Federation;

4. A filed tax return shall bear the taxpayer's identification number that is used with respect to ail taxes.

5. Tax authorities may not require a taxpayer to include into his tax return data they is not related to the calculation and payment of taxes.

6. A tax return is filed so as to meet the statutory deadlines.

7. Instructions on how to complete a tax return for the payment of federal, regional and local taxes are issued by the Ministry of Taxes and Dues of the Russian Federation in consultation with the Ministry of Finance of the Russian Federation unless otherwise decreed by the tax legislation.

8. The rules detailed in this article shall not apply to declaration of goods crossing the customs border of the Russian Federation.

9. The rules stipulated by this Chapter shall also apply to the order of declaring data on the calculation and payment of taxes and dues incoming to the governmental extra-budgetary funds. The agencies of the governmental extra-budgetary funds, which exercise control over the payment of taxes and dues incoming to these funds, shall elaborate the forms and the procedure of filing in tax declarations.