If a taxpayer who is required to submit tax returns(calculations) in in electronic format according to the TCS, within 10 working days from the date of the appearance of this obligation does not provide the possibility of receiving electronic documents from the Federal Tax Service Inspectorate, then the tax authorities have the right to “freeze” his bank account. But before blocking an account, inspectors must inform the taxpayer of their intentions no later than five days before the decision to suspend operations on accounts is made. This was reported by the Federal Tax Service of Russia in a letter.
As you know, taxpayers who are required to submit reports to the IFTS via the Internet must ensure that they receive tax office documents (for example, requirements, notifications) in electronic form through an electronic document management operator (EDM operator). This must be done within 10 working days from the date of the appearance of this obligation. This period is set new edition Article 23 of the Tax Code of the Russian Federation, which entered into force on July 1, 2016 (amended federal law ).
Recall that to give tax reporting the largest taxpayers, as well as organizations and entrepreneurs whose average number of employees over the previous year exceeded 100 people, are obliged to use the Internet. In addition, these are newly created organizations with average headcount more than 100 employees (clause 3 of the Tax Code of the Russian Federation). Finally, these are almost all organizations and individual entrepreneurs that submit VAT returns (clause 5 of the Tax Code of the Russian Federation).
At the same time, not later than five days before the decision to block the account is made, the inspectors will inform the taxpayer about this. This order was given by the Federal tax office to his subordinates in the commented letter. Here is also a form of an information letter, which controllers must send to the organization or entrepreneur.
Currently, the number of users of the system exceeds 30 thousand, and after the completion of the project, more than 120 thousand people will work in the system.
The Federal Tax Service of Russia is the largest department in the structure government agencies our country. Every year, the Federal Tax Service receives and processes more than 200 thousand documents from citizens, legal entities and state structures. In this regard, one of the main tasks of the Federal Tax Service is to create a document management system. The BOSS-Referent software package, IT Co.'s own development on the Lotus Domino/Notes platform, was chosen as the basis for the departmental electronic document management system (EDMS) of the Federal Tax Service. The joint project of IT Co. and the Main Research Computing Center of the Federal Tax Service of Russia (GNIVTS) to create an EDMS started in 1999 and is being carried out in three stages.
During 1999, a pilot project was implemented to implement the system in one of the divisions of the central office (TA) of the agency. After the end of the full-scale deployment of the EDMS in the central office in 2001, more than 1 thousand employees worked in the system. Then, based on the results of trial operation, it was decided to replicate the EDMS in regional structures tax service.
During the second stage, from 2002 to 2004, the project team implemented the EDMS in 82 Departments of the Federal Tax Service (UFTS) in the constituent entities of the Russian Federation. In addition, in 2003, a pilot introduction of an electronic document management system was carried out in 7 Interregional inspections for federal districts and 7 Interregional inspections for the largest taxpayers.
In 2005, the final stage of creating a single departmental EDMS began, within which about 1,500 district, inter-district and city inspections of the Federal Tax Service will be included in the system.
During 2005, IT Co. specialists together with employees of the Federal Tax Service State Scientific Research Center for Taxation introduced an electronic document management system in the inspections of Moscow, the Moscow Region and St. Petersburg - a total of 116 objects. To date, the EDMS, covering the inspections of St. Petersburg, Moscow and the Moscow Region, has been put into commercial operation.
The main feature of the Federal Tax Service is a three-level system of offices. Not only the head of the department, but also his deputies, as well as heads of departments, have their own office. In this regard, a multi-office structure operates at the levels of the target audience and departments, which makes it possible to ensure that only those users who are endowed with the appropriate access rights can work with documents of various groups. Employees of district inspections work with databases "Chancery-IFTS", created specifically for each inspection. EDMS automatically generates weekly registers of documents delivered and registered in the tax service departments, which are transferred to the target audience. Similar registers come from the district inspections to the relevant department.
Also, databases such as "For official use" (for documents with a high degree of confidentiality) and "Statements of citizens" (for taxpayers' applications) are divided for Central Asia, departments and inspections.
In the EDMS of the Federal Tax Service, the possibility of archiving documents of the DB "Chancery" is implemented. Archives regional offices, inspections and CA are autonomous. Especially for employees of the tax service, a distance learning system was developed that takes into account all the features of the EDS of the Federal Tax Service and is its module.
“Currently, 70% of the document flow of the Federal Tax Service is conducted electronically. As a result of the introduction of the EDMS, the time for processing documentation has been reduced. It became possible to quickly transfer information between structural divisions Federal Tax Service, and therefore, make decisions and coordinate documents. In my opinion, the merit of the EDS of the Federal Tax Service is also great in raising the level of executive discipline: the movement of documents is absolutely transparent, which facilitates control over the execution of instructions assigned in the system and compliance deadlines. The inclusion of inspections in the departmental EDS is one of the key points project, since it is at the level of inspections that the main work with taxpayers takes place. With the expansion of the system and the inclusion of new inspections in it, the synergistic effect from the use of the EDMS will only grow,” said Georgy Lominashvili, Head of the Department for Support and Implementation of Electronic Document Management Software of the State Scientific Research Center of the Federal Tax Service of Russia.
Information support of AIS of tax authorities should be an information model of tax authorities. The tasks of information support for the system of tax authorities depend on the main functions performed by its structures. Information support should provide AIS users with the information necessary for them to perform their professional duties. The system should be capable of distributed storage and processing of information, accumulation of information in data banks at the places of use, provision of automated, authorized access to information to users, its one-time entry and multiple, multi-purpose use. An information relationship should be provided both between the tasks solved by each functional subsystem and with external levels. External in relation to the AIS are not only enterprises, organizations and individuals, but also such bodies as the Federal Service for Economic and Tax Crimes, financial authorities, banks, customs authorities, etc.
Information support of the automated taxation system, like any other organizational type system, consists of out-of-machine and in-machine.
Off-machine information support- this is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and workflow, information flows.
On-board software- this is a representation of data on machine media in the form of arrays, databases and their information links that are diverse in content and purpose in a specially organized way.
The system of indicators consists of initial, intermediate and result indicators that are collected, converted and issued by the AIS for the purposes of ensuring the activities of the tax authorities. The indicators characterize the objects of taxation, different kinds taxes, tax rates, the financial condition of taxpayers, the status of taxpayers' settlements with the budget, etc. The indicators are contained in documents, which are the most common carrier of initial and result information.
(other components of off-machine information support - see lecture 1)
In-machine information support forms an information environment to meet the various professional needs of users of the taxation system. It includes all kinds of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, data warehouses. In terms of content, intramachine information support should adequately reflect the actual activities of the tax authorities.
Arrays, as well as the data contained in them, according to the degree of stability, can be divided into variables and constants. Variables contain information, the volume of changes in which during the year exceeds 20% of the annual volume. Arrays containing the rest of the information are considered constant (conditionally constant).
Variable arrays contain information:
Based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees and reporting;
On the analysis and forecasting of the tax base and the receipt of taxes and fees;
According to the results control work tax authorities;
According to the legal practice of tax authorities, etc.
Persistent arrays contain:
Texts of laws, resolutions and decrees of the President and the Government of the Russian Federation, resolutions of local authorities, other legal acts;
Texts of decisions of the Federal Tax Service of the Russian Federation, orders, orders and plans;
Texts of organizational and methodological documents;
Classifiers, reference books and dictionaries used in the AIS "Tax";
Data of the State Register of Enterprises and accounting data of taxpayers;
Normative-reference information of financial, material and technical support, accounting and movement of personnel.
The main form of data organization for their accumulation, processing and storage in computers are databases (DB). Under database is understood as a set of interrelated, stored together information about various entities of one subject area (real objects, processes, phenomena or events), which ensures the presence of such a minimum redundancy that allows their use in an optimal way for one or more applications or users.
One of the main properties of databases can be considered the independence of data from the application programs that use them. Data independence means that changes in data do not lead to changes in programs. Program development is a long, laborious and expensive process, therefore, if there is a need to modify the data structure, it is necessary to save already created application programs.
Database management systems(DBMS) are software tools designed to enter, fill, delete, filter and search for data.
Databases are made up of arrays. Data structuring into database information arrays is carried out in accordance with the following requirements:
Combining into a single database data characterized by a common physical meaning and implementing information technology of one or more interrelated processes of the tax authorities;
The completeness and sufficiency of providing information to officials of the tax authorities, within the range of data contained in the input documents;
Organization of data into information structures and management by using database management systems (DBMS) and ensuring information compatibility between different databases;
Organization of data in the database, taking into account the existing information flows between the objects of the AIS "Tax" and within the tax authorities;
Ensuring information compatibility with data coming from external levels with which the given system interacts;
Implementation of the principle of consistency and single entry - data used by several tasks must be structured into system-wide structures and supported by software tools. The functional and information composition of the database depends on the specifics of each workplace and on the qualifications of the specialist.
To professional databases in tax authorities relate:
Bases of initial and reporting data on tax revenues in the context of sections and paragraphs of the budget classification, budgets, territories, time periods according to regulated reporting forms;
Databases of operational data on tax revenues;
Bases of letters, precedents, answers, proposals on tax legislation,
Databases of derived and integrated data based on reporting forms;
Bases of internal documents for various purposes, etc.
The operation of such databases is provided by special software.
Significant place in information support AIS "Tax" is occupied by information and reference systems. For their functioning create:
Database on legislative and regulatory acts on taxation;
database of instructive and methodological materials;
DB on general legal issues.
A feature of these databases is that they are actively used by all divisions of the tax inspectorate.
Data store provides the accumulation of data over time to assist in decision making. A data warehouse is a warehouse of information that contains aggregated, verified data that reflects the performance of an organization over a long period. The volume of data in data warehouses is several times greater than the volume of data in any database.
Data warehouses differ from databases in their purpose and structure:
the repository contains data that allows analysis of business operations;
repositories are usually read-only systems;
storages accumulate data that does not change over time and is free from errors.
Creating data warehouses is a laborious and lengthy process. Due to the large volume of data stored in warehouses, one of the main challenges in creating warehouses is to ensure high query processing performance. Storage queries have a high level of complexity.
A type of analogue of a handwritten signature, which is an information security tool that provides the ability to control the integrity and authenticate electronic documents. EDS allows you to confirm its belonging to the registered owner.
Temporary regulation of the Central Bank of March 12, 1998 N 20-P "On the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making settlements through the settlement network of the Bank of Russia", Section 1, Clause 1.2.
At the beginning of 2002, Federal Law No. 1-FZ of January 10, 2002 “On Electronic Digital Signature” was adopted, which laid the foundation for electronic document management in all areas of activity, including in the field of public administration.
Detail of an electronic document designed to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of information distortion in the electronic document.
Not less than important event was the introduction of amendments and additions to Art. 80 of the Tax Code of the Russian Federation (2004/6), specifying the procedure for submitting tax returns. The essence of these changes lies in the fact that tax declarations can be submitted to the tax authorities not only on paper forms, but also in electronic form, including via telecommunication channels.
Starting from 1999, the Tax Code provides for the possibility of submitting reports on the income of individuals on magnetic media. Moreover, for enterprises with more than 10 employees, this form of reporting is mandatory. To date, about 95% of employers' certificates for this type of tax are submitted on magnetic media. However, it is not necessary to submit data on paper. The legal significance of the data presented is confirmed by the accompanying registers on paper, which indicate what types of reporting and for what period are presented on magnetic media.
The protection of information when reporting by e-mail is provided by a set of organizational, software and hardware measures. Organizational measures to ensure information security involve the regulation of the relationship between participants in the exchange of information and strict adherence to the procedure for exchanging electronic documents when submitting tax returns and reporting forms.
Software and hardware measures consist in the use of certified means of cryptographic information protection (by the Federal Agency for Government Communications and Information under the President Russian Federation- FAPSI) and the automatic performance of the functions of a special regulation of electronic document management, which guarantees not only the confidentiality of the correspondence of the participants in the system, but also the resolution of various kinds of conflict situations that arise between them.
Means of cryptographic protection of information provide an electronic digital signature (EDS) and encryption, which has a guaranteed strength. Encryption protects against unauthorized viewing of the electronic document by third parties when transmitted via public communication channels, and the digital signature guarantees the unambiguous identification of the sender and protection of the electronic document from distortion.
The submission of a tax return in electronic form is carried out at the initiative of the taxpayer (application) and if he and the tax authority have compatible technical means and opportunities for its reception and processing in accordance with the standards, formats and procedures of the Federal Tax Service.
Another condition for the submission of tax returns in electronic form is the use of software and hardware that provide the ability to:
– formation of tax return data for their subsequent submission in the form of electronic documents via communication channels and on magnetic media in accordance with the standards, formats and procedures approved by the Federal Tax Service;
– signing of transmitted electronic documents with an electronic digital signature and verification of electronic digital signatures affixed to received electronic documents using means compatible with similar means used by tax authorities;
- encryption of transmitted electronic documents using cryptographic information protection tools that are compatible with similar tools used by tax authorities;
– support for the interaction between participants in the information exchange when submitting a tax return in electronic form.
The taxpayer can purchase these funds from the respective developers or develop them independently. It is only important to ensure the availability of appropriate certificates confirming compatibility with similar means installed in inspections. All means of cryptographic protection of information used to encrypt reporting must necessarily have a FAPSI certificate, since according to the legislation of the Russian Federation, executive authorities are prohibited from using encryption tools that do not have a FAPSI certificate.
The submission of a tax return in electronic form is carried out through a specialized telecom operator providing services to the taxpayer. When submitting a tax return in electronic form, the taxpayer is not required to submit it to the tax authority on paper, but the taxpayer and the tax authority must ensure that it is stored in electronic form.
When a taxpayer submits a tax return in electronic form, the tax authority is obliged to accept the tax return and transfer to the taxpayer a receipt of its acceptance, which is the received tax return, signed by the EDS of the authorized person of the taxpayer, certified by the EDS of the authorized person of the tax authority.
The regulation for the exchange of electronic documents when reporting through communication channels assumes the following sequence of actions performed automatically:
– when reporting is sent by a taxpayer, the reporting file is signed by the taxpayer's EDS, encrypted and sent to the operator's e-mail server;
- upon receipt of this electronic document at the tax office, it is decrypted, the taxpayer's EDS is checked, which guarantees the absence of distortions when the document is received by the tax authority, as well as it is impossible to make changes on the part of tax authorities without detecting a change in the electronic document. If the result of the EDS check is positive, then the electronic document is signed with a second signature (the EDS of the tax inspectorate), encrypted and sent to the taxpayer. At the same time, an electronic document with two EDS (of the taxpayer and the inspectorate) is stored in the archive of the inspectorate for presentation in case of a dispute over the content of the document. If the result of the EDS verification is negative, then the reporting file is not accepted, and a corresponding notification is sent to the taxpayer;
- a taxpayer who has received his reporting file with two EDSs also keeps it in the archive for presentation in the event of a dispute over the content of the document;
- on the operator's e-mail server, the fact of receipt of an electronic document by the tax office is recorded and an operator confirmation is generated - an electronic document containing the date and time of reporting, signed by the operator's EDS and encrypted;
– the operator sends confirmations containing the date and time of submission of reports to both the taxpayer and the tax inspectorate. These confirmations are signed by the operator's digital signature and cannot be arbitrarily changed. The taxpayer and the tax inspectorate sign these confirmations with their EDS and send them to the operator, at the same time keeping them in their archives for presentation in case of a dispute over the date of reporting;
- in addition, in the tax office, files with reporting forms before processing undergo input control for compliance with format requirements. Based on the results of the input control, a protocol is formed, which is signed by the digital signature of the tax inspectorate and is also sent to the taxpayer.
Thus, a taxpayer using an electronic reporting system through communication channels can consider the reporting cycle to be fully completed if he has:
– confirmation of the operator, signed by the EDS of the operator and the taxpayer;
– a reporting file signed by the EDS of the taxpayer and the tax authority;
- a protocol signed with the digital signature of the tax authority, on the results of the verification for compliance with the format.
Advantages:
1. Accuracy (there are no errors in the registration of mandatory details, because the program does not allow them; full compliance of reporting with all approved requirements)
2. Efficiency (the tax office does not enter data into computer databases, the taxpayer does not stand in queues, the taxpayer can quickly receive information about the status of his calculations)
3. Flexibility (prompt updating of reporting forms via communication channels)
4. Informativeness (the taxpayer receives informational materials from NI)
Flaws:
1. connection and participation in the reporting system in electronic form via communication channels is still carried out on a paid basis
Workstation of tax inspector
AWP - an automated workplace of the control system, equipped with means that ensure human participation in the implementation of the automated functions of the automated control system.
AWP has the following characteristics:
A set of technical, software, information and other means available to the user;
Placement of computing equipment directly at the user's workplace;
The possibility of creating and improving projects for automated data processing in a specific field of activity;
Implementation of data processing by the user;
Dialogue mode of interaction between the user and the computer both in the process of solving control problems and in the process of their design.
Thus, the workstation is a problem-oriented complex of technical, software, linguistic (language) and other tools installed directly at the user's workplace and designed to automate the interaction between the user and the computer in the process of designing and implementing tasks.
Many well-known workstations can be classified based on the following generalized features:
Functional sphere of use (scientific activity, design, production and technological processes, organizational management);
Type of computer used (micro-, mini-, macro computer);
Operating mode (individual, group, network);
User qualifications (professional and non-professional).
Within each of the selected groups of workstations, a more detailed classification can be carried out.
For example, organizational management workstations can be divided into workstations of heads of organizations and departments, planners, logistics workers, accountants, etc. Conventionally, all these workstations can be called economist's workstations.
The conceptual difference between a PC-based workstation is that an open PC architecture is functionally, physically and ergonomically configured for a specific user (personal workstation) or a group of users (group workstation).
Business workstations bring the user closer to the capabilities of modern computer science and computer technology and create conditions for working without an intermediary - a professional programmer. This provides both autonomous work and the ability to communicate with other users within organizational structures (taking into account the characteristics of these structures).
The parametric series of business workstations makes it possible to create a unified technical, organizational and methodological basis for computerization of management. Initially, information technology is localized within a personal or group workstation, and later (when the workstation is combined by means of communication), the sector, department, institution workstations are created and a collective technology is formed. This achieves the flexibility of the entire structure and the possibility of increasing information capacity.
Three classes of typical workstations can be distinguished:
workstation of the manager;
workstation of a specialist;
Workstation of technical and support staff.
The composition of functional tasks and types of work (administrative and organizational, professional and creative, technical ...) requires the use of various tools when creating an automated workplace.
For example, administrative and organizational work - execution control, analysis of the current state of affairs and work planning ...; professional and creative - development of documents, analysis of information, ...; technical work- receipt, transfer, storage, printing of documents, summaries, control over the movement of documents.
To automate each category of work, PCs are currently equipped with various PPPs.
When designing AWS software, it is necessary to observe the principle of orientation of the developed software to a specific user, which should ensure the implementation of functions corresponding to the professional orientation of the AWS. In general, the developed AWS software should have the properties of flexibility, adaptability, modifiability and customization for a specific application.
The workstation must be equipped with the necessary software and tools:
Operating systems of computers;
Translators (interpreters) from various algo-languages and user languages;
Design and data processing tools (screen editors for text, graphic information, DBMS, spreadsheet processors, output form generators);
Actually user programs (processing, training, knowledge DBMS, etc.).
It should be noted that the workstation includes the following main elements: computer; software and tools, database and knowledge of the user. Completion of workstations with hardware and software, as well as the elements listed above, depends on the purpose and composition of the tasks to be solved. The solution of economic problems on the basis of the automated workplace is associated with the search for the required information in information base, its subsequent processing according to calculation algorithms and displaying the results on the screen or printing. Efficient operation of workstations requires the use of languages of communication between the user and the computer. The most advanced means of communication between a user and a computer are implemented by linguistic processors capable of performing various types of analysis of the input message (syntactic, morphological, semantic), and oriented to work with a specific subject area. In ARM, communication is often based on the layout of screen images in the form of prototype documents. To do this, various techniques are used to provide a dialogue between the user and the computer: controlling the position of the cursor on the screen using a light pen, flickering and highlighting the screen fields, programming function keys.
The dialogue is implemented on the basis of a previously developed scenario, which is represented by semantic networks, dialogue tables, frames (data structures of a new type, on the basis of which intelligent databases are built), and other means used to define domain models.
The described functionality of the workstation is implemented by a set of software components.
Each of the software components performs a wide range of actions and in most cases can be used independently of the others. The central component, without which other tools cannot work, is the OS. It provides: creating and updating a catalog of files of various types, viewing catalogs and printing files, renaming and editing files, protecting files, allocating external memory, etc.
The most popular user multitasking OS should be recognized as UNIX OS. Advantages: a simple file structure, the presence of hierarchical directories-files, a large selection of tools for working in multitasking mode. The functionality of the UNIX operating system makes it possible to effectively use it in PC local networks (for example, for file sharing).
Special versions of the OS (eg CP/NET) provide a means by which several computers equipped with the CP/M OS can be connected in a local area network to share the resources of each system. Such resources include disks, printing devices, various programs and databases.
The composition of the AWP-economist software includes information base management tools that provide:
Creation and updating of the information base;
Searches for the required information on regulated and non-regulated requests;
Organization of format input-output information;
Computational processing, etc.
The relational model is often used to represent data in an infobase. Along with relational DBMS, spreadsheet processors are used. In this case, the input and output data and NSI are presented in the form of tables, the algorithmization is reduced to building a model for calculating the indicators of output documents (Excel PPP). This group also includes integrated ISMS (Works), which implement the functions of spreadsheet processors, DBMS, text editors, output document generators (SIMPHJNY, LOTUS).
In the workstation of an economist, it is necessary to ensure the issuance of information in graphical form for a comprehensive analysis of economic indicators. Graphs can have two-dimensional (flat) and three-dimensional (volumetric) representation. With the help of graphic tools, planning (marking) of the screen area is carried out, the image of graphic elements on the screen in the form of a line, point, segment, rectangle, ellipse, shading of graphic elements using the required colors, font selection, etc.
The organization of the on-screen dialogue is one of the main requirements for the AWP technology:
1. EO text technology implements four functions:
Input functions - typing with setting parameters for its layout, viewing;
Processing (semantic sorting of the text, calculations in the table);
Text playback;
Formatting text and getting a document.
2. EO forms technology (spreadsheets, templates).
3. EO system of business graphics (in the form of graphs and diagrams - bar, line, pie, pie charts, histograms, etc.). For example, the integrated PPP FRAMEWORK (RAINBOW) - work with frames, windows, hierarchical frames.
" № 10/2015
Commentary to the Order of the Federal Tax Service of the Russian Federation dated April 15, 2015 No. ММВ-7-2/ [email protected]
The Tax Service approved the Procedure for sending documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees to electronic form via telecommunication channels (hereinafter referred to as the Procedure) by Order No. ММВ-7-2/ dated April 15, 2015 [email protected] This order was published on the www.pravo.gov.ru portal on August 14, 2015 and entered into force on August 25, 2015.
The need to adopt the Order is obvious. The point is that the first tax code establishes numerous rules regarding the sending of documents from the tax authorities to taxpayers and the response of mandatory documents in the opposite direction. In this case, the deadlines during which the answer must be given are determined.
According to paragraph 4 of Art. 31 of the Tax Code of the Russian Federation, documents used by tax authorities in the exercise of their powers in relations regulated by legislation on taxes and fees can, in particular, be transferred in electronic form via telecommunication channels through an electronic document management operator or through, if the procedure for their transfer is not directly provided NK RF. Persons on whom the Tax Code of the Russian Federation is entrusted with the obligation to submit a tax declaration (calculation) in electronic form, these documents are sent tax authority in electronic form via telecommunication channels through an electronic document management operator.
Moreover, to persons on whom the Tax Code of the Russian Federation is entrusted with the obligation to submit a tax declaration (calculation) in electronic form, such documents are sent by the tax authority in electronic form via telecommunication channels through an electronic document management operator or Personal Area the taxpayer, that is, they are not sent by mail and are not handed in personally.
Note:
According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, this obligation applies to taxpayers who for the previous calendar year exceeds 100 people, as well as newly created (including during reorganization) organizations, the number of employees of which exceeds the same value.
At the same time, by virtue of paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, regardless of the number of employees, all payers of this tax must submit a VAT return in the same manner, and in certain cases and non-payers of it.
It is not obvious, but it turns out that even if a person submits only a VAT return in electronic form, then he should also receive documents from the tax authorities only in electronic form or through a personal account. Indeed, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation for this procedure for the transfer of documents, no conditions are set in relation to the number of employees or the volume of reports submitted.
Although, we may still see clarifications on this matter. Indeed, in order to submit a VAT declaration electronically, it is not necessary to conclude an agreement with the operator. The latter can provide a service for the transfer of the declaration and on a one-time basis. There is no obligation for taxpayers to open a personal account yet, this can be done voluntarily.
How, then, in this case, the tax authority will transfer its correspondence? Obviously, only personally to the taxpayer or by mail.
At the same time, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation does not determine which day is considered the day of receipt of tax documents if they are sent in electronic form through an electronic document management operator.
But according to paragraph 5.1 of Art. 23 of the Tax Code of the Russian Federation, persons on whom the Tax Code of the Russian Federation is entrusted with the obligation to submit a tax declaration (calculation) in electronic form must ensure that they receive from the tax authority in electronic form via telecommunication channels through an electronic document management operator documents that are used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees. These persons are required to submit to the tax authority a receipt of receipt of such documents in electronic form via telecommunication channels through an electronic document management operator within six days. from the date they were sent by the tax authority.
In accordance with paragraphs. 2 p. 3 art. 76 of the Tax Code of the Russian Federation, in case of failure to fulfill this obligation within 10 days from the date of expiration of the period established for the transfer by the taxpayer-organization of a receipt for the receipt of documents sent by the tax authority, he has the right to decide on the suspension of the taxpayer's operations on his bank accounts and transfers of his electronic money .
Note:
According to paragraph 11 of Art. 76 of the Tax Code of the Russian Federation, the provisions of this article also apply to (see also clause 3 of the Procedure):
- tax agents - organizations and payers of fees - organizations;
- individual entrepreneurs– taxpayers, tax agents, payers of fees;
- organizations and individual entrepreneurs who are not taxpayers (tax agents), who at the same time are required to submit tax returns in accordance with part 2 of the Tax Code of the Russian Federation, that is, clause 5 of Art. 174 of the Tax Code of the Russian Federation;
- notaries engaged in private practice, lawyers who have established law offices - taxpayers, tax agents.
The Procedure contains a rather long list of documents to which it applies, that is, which are sent only in electronic form or through the taxpayer's personal account if he is obliged to report on taxes through an electronic document management operator. This list begins with a request for clarification.
Note:
According to clause 6 of the Procedure, participants in the information exchange at least once a day check the receipt of these documents and technological electronic documents. Formally, it turns out that this must be done even on an officially established state day off or holiday (although it is clear that the tax service does not work on such a day, and therefore does not send its documents), and even more so on a rest day determined at the enterprise in accordance with its internal documents, for example due to downtime.
This is important, since no reasons are provided for postponing the start of the period after which the deadline for receiving the document expires and measures will be taken against the taxpayer in the absence of a response from him.
As we mentioned, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation does not determine which day is considered the day of receipt of tax documents if they are sent in electronic form through an electronic document management operator. The order fills this gap.
Upon receipt by the tax authority of a receipt of acceptance of the document that it sent, the date of its receipt by the taxpayer (representative of the taxpayer) in electronic form via telecommunication channels is the date of acceptance indicated in the receipt of acceptance. In this case, the date of sending (sending) to the taxpayer (representative of the taxpayer) a document in electronic form via telecommunication channels is the date fixed in the confirmation of the date of sending (clauses 10 and 11 of the Procedure).
Receipt of acceptance, signed electronic signature, the taxpayer (representative of the taxpayer) is obliged to send it to the tax authority via telecommunication channels within six days from the date the document was sent to him by the tax authority (clause 14 of the Procedure). This provision corresponds to paragraph 5.1 of Art. 23 of the Tax Code of the Russian Federation.
In accordance with paragraphs. 6 clause 6.1 of the Tax Code of the Russian Federation in this case we are talking about working days.
If there are grounds for refusing to accept the document, the taxpayer generates and sends a notice of refusal to accept signed with an electronic signature. It is not specified, but, obviously, this must be done within the same six days from the date the document was sent by the tax authority.
The basis for refusal to accept a document by a taxpayer (representative of a taxpayer) is:
- erroneous referral to the taxpayer (representative of the taxpayer);
- non-compliance with the approved format;
- absence (inconsistency) of the QEP of the tax authority.
It is not entirely clear how the taxpayer will be able to verify that the tax authority complies with the last two of these requirements.
In general, the Procedure establishes strict and specific rules for document flow between the tax authority and the taxpayer, failure to comply with which can lead to serious consequences for the taxpayer.
These include taxpayers, fee payers, tax agents, their representatives, electronic document management operators, tax authorities (clause 2 of the Order).
Confirmation of the date of dispatch, receipt of acceptance, notification of refusal to accept, notification of receipt of an electronic document (clause 4 of the Order).
