Is it possible to send a tax return by mail: deadline and features

What is the difference between submitting reports: in person, by mail, via the Internet?

Most reports can be submitted to regulatory authorities in person, online or by mail.

Submitting reports in person on magnetic media to the Federal Tax Service

Direct submission of a report to the inspector at the Federal Tax Service is possible only for entities with a small staff of up to 25 people. The report is submitted in two copies on paper. You may need to attach an electronic file on a flash drive. The main advantage of this method is that the taxpayer immediately knows whether the report has been compiled correctly or not.

The Federal Tax Service will tell him, if necessary, what needs to be corrected. But on the days of quarterly and annual reporting, large queues form at the tax office, in which a representative of an enterprise or individual entrepreneur will have to spend more than one hour. In addition, the inspector will refuse to accept the report if he finds any errors.

Attention! Therefore, it is better to submit the statement directly not on the last reporting day, since there is a risk of simply not submitting it. If the head of the organization or entrepreneur cannot submit the report in person, it is necessary to issue a power of attorney for the representative.

Submitting reports by mail

Submitting reports by mail is a good alternative:

• Reports can be sent from any post office.
• Even if you are in the tax queue for submitting reports and you do not have time to defend it, you can submit it even on the last day.
• There is no subscription fee for an electronic digital signature or other special programs required for electronic reporting.

Only enterprises with a small number of employees can also send a declaration by mail. The report in the amount of one copy must be placed in an envelope, and there is no need to attach additional media with its electronic form. You will definitely need to fill out an inventory of the investment.

This report will be accepted by the regulatory authority, even if there is an error in it. In this regard, it will require further adjustment and clarification. But the company or individual entrepreneur will find out about this later. If the tax return is not submitted by mail by a director or entrepreneur, a power of attorney will only be required for registered items.

Attention! For large companies with more than 25 employees, the statement cannot be sent by mail to the tax office, since the law stipulates that reporting must be submitted via the Internet.

Submitting reports via the Internet

Today, submitting a tax report via the Internet is the most popular method of sending. Moreover, this will be a more profitable alternative to mail if you have to submit a lot of reports. In this case, the declaration is transmitted only in electronic form. This method is available to every enterprise or individual entrepreneur, but provided that they have an electronic digital signature.

Methods for submitting tax reports

The legislation of the Russian Federation provides for the following methods of filing tax returns (calculations):

• in electronic form via telecommunication channels;
• on paper.

In the first case, a legal entity is required to submit tax reports only in electronic form if:

• if the average number of employees exceeds 100 people (in an existing organization - for the previous year, in a newly created (reorganized) organization - in the month of creation (reorganization));
• regardless of the number, if such an obligation is expressly provided for by the provisions of the second part of the Tax Code for a specific tax. Since 2014, the obligation to submit tax returns only in electronic form via telecommunication channels has been provided for VAT, regardless of the number (clause 5 of Article 174 of the Tax Code of the Russian Federation);
• if the organization is recognized as the largest taxpayer.

In other cases, the organization has the right to submit reports both on paper (for example, through an authorized representative of the organization or by mail) and electronically via telecommunication channels.

This procedure follows from the provisions of paragraph 3 and paragraph 1 of paragraph 4 of Article 80 of the Tax Code of the Russian Federation.

The simultaneous submission of tax reporting in electronic form via telecommunication channels and on paper is not provided for by law (Article 80 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated March 26, 2010 No. 03-02-07/1-130).

What are the deadlines for accepting reports when sending them by mail?

The legislation establishes that the date of sending the report by mail is the date indicated in the receipt for the postal item or the day marked on the inventory of the attachment.

No later than the next day from the date the report is received by the tax authority by mail, it must be registered by an official using a specialized program. If there is no automatic registration of reports, then it is recorded in a special journal in which it is assigned an incoming number.

TYPES OF REPORTING

Information about the number, average number

Before January 20 of the current year, all organizations are required to submit to the tax office at their place of registration information on the average number of employees for the past year. Newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month following the month of creation (reorganization).

To submit information, use the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. Recommendations on the procedure for filling out this form were communicated by letter of the Federal Tax Service of Russia dated March 26, 2007 No. CHD-6-25/353.

This procedure is provided for in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

For non-operating companies you can submit a single simplified declaration

To report on the results of the quarter using such a declaration (Appendix No. 1 to Order of the Ministry of Finance dated July 10, 2007 No. 62n) can be those taxpayers who during the tax period had no movement of money in bank accounts and in cash, as well as objects of taxation in any from taxes.

The declaration is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year.

The simplified Declaration is submitted on paper or in “electronic form”. It can be submitted by the taxpayer to the tax authority in person or through a representative, sent in the form of a postal item with an inventory of the contents, or transmitted via telecommunication channels.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

Filing a single declaration is a right, not an obligation. If you prefer, you can instead submit zero returns for each of your taxes that require reporting at the end of the next quarter or year.

What letter should I use to send reports to the tax office?

The subject himself can choose how to send reports to the tax office by mail. The only obligatory condition is that the letter with the reporting must have an inventory of the attachments.

Thus, the following options are available to the taxpayer:

• Regular mail is the cheapest postal service. You will only need to pay for the envelope and its weight. An inventory of the attachment is drawn up independently on company letterhead, but usually the postal worker refuses to put a stamp on it. Due to the fact that the letter is not registered, if it is lost, it will be impossible to prove the fact of sending.
• Registered shipping is a low-cost option for registered shipping. When submitting it, the employee is given a receipt confirming acceptance of the envelope for forwarding, which will be proof of submission of the report if the letter is lost. But the accountant must draw up the inventory himself, and the postal worker does not stamp it. Thus, the fact of sending and the date can be proven using a receipt. If it is lost, then it will be difficult to confirm the date and fact of departure. You can attach a receipt receipt to the letter.
• A valuable letter with a description of the attachment is also a registered item. However, the sender can assign a “price” to it, which will be paid in case of loss. In this regard, the post office draws up an inventory of the attachment on its own letterhead and puts a stamp on it. With this type of shipment, the inventory can serve as confirmation of the date and fact of sending the declaration to the tax office. If necessary, return receipt can also be used here.

Important! When sending reports to the tax office via mail, it is best to do this in a valuable letter with a list of attachments! Otherwise, the letter may simply be lost. In this case, an inventory with a postal stamp describes the contents of the envelope.

Inventory of attachment

If the declaration is sent by mail, there must be a special inventory of the attachment. This is stated in paragraphs 1 and 3 of paragraph 4 of Art. 80 NK!

There are several rules for how to correctly compose an inventory:

1. Information must be entered on letterhead.
2. At the top is written the full name of the company or the name of the entrepreneur, as well as checkpoint codes, INN, OGRN, official bank details and legal address.
3. In the middle part the name of the paper is written, that is, Inventory of the Attachment.
4. Next, the list contains all declarations and documents enclosed in the registered letter.
5. After the list, responsible and management persons put their signatures.

This type of inventory is suitable for enterprises. If the declaration is submitted by an individual, you can use standard forms drawn up in Form 107. You can obtain a sample of such a form at the post office itself.

The paper with the inventory must be prepared in two copies. One is placed in the envelope with the declaration. The second sender keeps it for himself. It must be accompanied by a receipt that the letter has been sent and a special notification with a postmark has been issued.

What if the tax office receives the letter after the deadline for submitting reports?

If the report is sent by mail, then according to the provisions of the Tax Code, the date of its submission is the date of dispatch. In this case, this period is valid until 24:00 of the day on which the deadline for filing the declaration is set.

If a report is received after the established date, the tax inspectorate may impose fines, but such an action is unlawful. The same position is shared by the arbitration court, which considered that if the letter was sent on time, but was delayed due to the fault of the postal service, the taxpayer is not responsible for this.

Attention! However, if the fine was still imposed incorrectly, you will have to defend your case only through litigation.

What is confirmation of reporting?

When sending reports using a valuable postal item, it is necessary to make an inventory of the attachment on postal letterhead. It describes in detail what papers are placed in the envelope, which means that only with its help it will be possible to confirm that the declaration was sent. This information cannot be obtained from a simple receipt.

In addition, the inventory, according to the rules for the provision of postal services, is also a fact of concluding an agreement with the postal operator for the receipt of services.

Also, before putting the second copy of the inventory in the envelope, the postal worker checks the identity of both copies, compares them with the contents of the envelope, and puts a postmark on each inventory. The remaining copy of the inventory with a stamp can serve as confirmation that the report was sent on time, even if the postal receipt was lost. However, some arbitration courts disagree with this and believe that only a receipt can serve as such confirmation.

If for any reason the letter did not reach the tax service and as a result the current account was blocked, you must submit to the inspectorate:

• A copy of the submitted declaration;
• Inventory of the attachment with a seal imprint;
• A postal receipt with a letter delivery report.

Tags Mail

Preparation of a tax return attachment when sent by mail with an inventory

To submit reports by mail, you must follow a certain procedure. If it is not observed, the organization may pay a fine for late submission of the declaration.

1. At the post office you need to purchase an envelope (A4 format) for documents. Then you don’t have to collapse the declaration. In addition, stamps will be required. The department employee will issue two forms for inventorying the investment. One document remains with the parcel, and the second is taken by the sender. The declaration is sent by a valuable letter with an inventory attached.
2. When filling out the inventory, you must indicate the address and details of the shipment addressee. Next, the quantity, name of valuable items and the cost of each in rubles are reflected. After filling out, the sender puts a signature and a postmark. A copy of the inventory is included in the valuable letter.
3. The finished item is handed over to the postal employee. The sender pays for shipping services, on the basis of which he is issued a check and an inventory. These documents may be required if there is a dispute regarding the shipping date.

When compiling an inventory, an enterprise employee should be guided by the example provided in the department. To fill out, use form 107.

The inventory notes:

• addressee's name;
• full postal address;
• name of items;
• number of investments;
• estimated amount.

Each form is signed by the sender.

The VAT sales book will help you correctly calculate all amounts for product exports. You can see what the annual report of foreign organizations looks like here.

After this, the postal employee must:

• check the entries in the inventories;
• check the coincidence of the addresses on the envelope and in the inventory;
• evaluate investments with those indicated in the inventory;
• check the value of investments;
• put a stamp on each version of the documents;
• put one copy of the inventory in an envelope, and give the second to the sender.