How to submit electronic reports to the tax office

The TKS system is a modern telecommunications channel, an electronic version, which is characterized by convenience, accessibility, and high speed. Moreover, when transmitting current information and documents through the system, there is no need to duplicate them on paper. This feature provides significant savings in time and effort for representatives of various organizations.

Today, more than 70% of the total number of taxpayers already submit declarations through TCS. This option simplifies additional control when filling out reports.

In essence, TCS is a telecommunications channel, the use of which allows you to transmit any necessary reports electronically if you have access to the Internet.

Reporting work via TCS

All innovations in the tax industry related to the practical use of telecommunication systems are reflected and recorded in Order No. 534 of the Federal Tax Service of the Russian Federation.

Today, declarations are being provided more and more often through TCS; accounting and tax reporting is available to individual entrepreneurs and all legal entities.

Actually, the system is an updated version of interaction between taxpayers and representatives of the Federal Tax Service, if necessary, to provide up-to-date reporting and other documents. TCS gives you this opportunity, now you don’t need to wait in line at the tax inspector’s offices. It is enough to take advantage of the modern functions of the Internet.

Confirmation of submission of reports according to TKS

Good afternoon Tell me, within what time frame and in what form should confirmations from the tax authorities regarding the submission of reports be received?

Within 24 hours (excluding weekends and holidays) from the moment the tax and accounting reports are sent, the taxpayer receives confirmation from the special operator indicating the date and time of sending the electronic document. No later than the next working day after the day of receipt of the reporting, the tax authority, if it is submitted in accordance with the established format and the digital signature matches the signature of the taxpayer (his representative), generates an acceptance receipt. Then he certifies the specified receipt with his digital signature and sends it to the taxpayer (his representative).

Within two working days from the date of sending the receipt, the tax authority carries out input (format and logical) control of tax and accounting reporting. If shortcomings, errors, or contradictions are identified in the information provided, he generates a notification of clarification and sends to the taxpayer (his representative) a proposal to provide the necessary explanations within five working days or to make appropriate corrections within the prescribed period. The specified notification is certified by the digital signature of the head (deputy head) of the tax authority and sent to the taxpayer (his representative).

So, as confirmation of the submission of reports, we must receive a receipt for its receipt in electronic form, an incoming control protocol and confirmation from a specialized telecom operator?

To confirm that you have fulfilled your obligation to submit reports, you must receive:

• confirmation of the date of sending the electronic document from the special operator;
• receipt of reporting from the tax authority.

If, instead of an acceptance receipt, you received a notification of refusal, this means that you have not fulfilled your obligation to submit reports, that is, it is considered that the declaration has not been submitted to the tax authority.

In what form should electronic documents be stored?

Both the reporting itself in electronic form and the documents confirming its receipt by the tax authority must be stored. After all, forms of tax returns and financial statements in electronic form, submitted in accordance with the requirements established by law, are originals, have legal force, are subject to storage and can be used as evidence in court, as well as in pre-trial disputes. In this case, all documents in electronic form must be stored with an electronic digital signature.

It is not necessary to print electronic documents. It is recommended that you copy all of these files to floppy disks or CDs and then store the media for as long as required by law. For consistency, you can keep both accounting and tax records for five years.

Improving the TCS system

Initially, the requirements for TKS were set back in 2007. To date, the system has been refined and improved. In particular, the mechanism for maintaining electronic document flow has now been significantly simplified. Due to the fact that the likelihood of errors on both sides is minimized, the reliability of this service has also increased significantly. Thus, today it is impossible to submit information through TKS if it does not match the data reflected in the register of taxpayers, that is, any outdated information.

Moreover, the special program will send an additional notification via TKS in relation to an LLC or any other organization that the reporting has not been accepted.

It is important to remember that individual taxpayers receive negative responses. This happens in cases where they have not submitted information to the Federal Tax Service regarding an authorized representative, that is, a person who will represent their interests in the field of taxation.

To better understand the peculiarities of the TCS system in Moscow and the regions, representatives of tax authorities recommend that payers familiarize themselves with Order 534 of the Federal Tax Service.

Advantages of submitting reports according to TKS

What types of information services are provided to a taxpayer when submitting reports electronically using the TCS?

Currently, the following list of documents issued to the taxpayer when providing information services via the Internet and via communication channels has been approved:

• certificate on the status of payments for taxes, fees and contributions;
• statement of transactions for settlements with the budget;
• list of accounting and tax reporting presented in the reporting year;
• act of reconciliation of taxpayer's calculations for taxes, fees and contributions.

Reporting on TCS

The modern world is characterized by dynamic development. Now you don’t need to wait in long lines and waste your own time in order to timely submit the necessary reports to the regional branches of the tax office. Declaration according to TKS is a quick and effective solution to the problem.

Now, to transmit accounting and tax reporting, all you need is Internet access. In addition, you will need to conclude an additional agreement with the selected telecom operator, which will secure this channel for transmitting information to the tax authorities. They will also provide you with examples for TKS and explain how to fill them out.

Systems of telecommunication communication channels are now functioning in many Russian regions. They eliminate the need to work with paper media and also speed up the verification of information provided by organizations. You can submit data daily, around the clock, at any convenient time, without breaks or days off.

The popularity and demand for transmitting documents via TCS is increasing. This type of document flow guarantees the expanded implementation of electronic systems and similar services available to taxpayers.

Technology for transmitting reports via TCS

Hello, Irina Fedorovna! The organization intends to switch to submitting reports electronically via telecommunication channels (TCS). What needs to be done for this?

Submission of reports in electronic form is carried out either in compliance with the requirements of the Tax Code, or at the initiative of the taxpayer. You need to contact a specialized telecom operator that has been accredited by the Federal Tax Service of Russia in your region and conclude an agreement with it.

It should be taken into account that the organization and the tax authority to which the reporting is submitted must have compatible technical means and capabilities to receive and process it in accordance with approved standards, formats and procedures.

Tell me, who is the specialized telecom operator?

This is an organization that provides services for the exchange of information between tax authorities and taxpayers within the framework of the system for submitting tax returns and financial statements electronically using the TCS and confirming the date the taxpayer sent tax returns. It must meet established requirements, have the necessary technologies for reporting via telecommunication channels and have a concluded agreement with the territorial tax authority.

Does a special operator have the right to charge a fee for the services provided?

A specialized telecom operator operates on a commercial basis. As part of the provision of information exchange services and confirmation of the date the taxpayer sent the reports, the special operator can provide the taxpayer with the following services:

• for the issuance and maintenance of an electronic digital signature key certificate, if it is a Trusted Certification Authority of the Federal Tax Service of Russia;
• registration of the taxpayer as a subscriber in the electronic document management system of the tax authorities;
• providing and maintaining a software product for preparing reports in electronic form in approved formats and ensuring the implementation of electronic document management procedures with tax authorities.

Having prepared and signed the reporting in accordance with these software tools, the taxpayer sends it to the special operator’s server, through which the date and time of sending the reporting is recorded. Next, the special operator transmits this reporting to the tax authority. Fixing by the special operator the date and time of sending the reports is analogous to indicating the date when sending a letter by mail by putting a stamp on the envelope indicating the date of sending.

Answer one more question. Do the tax authorities have anything to do with the pricing policy established by special operators for the services provided to taxpayers?

No, the tax authorities have nothing to do with this. A specialized telecom operator independently determines the pricing policy for the provision of services to taxpayers. The cost of its software products varies widely depending on the functions implemented in the software, the number of reports submitted, submission periods, the period for concluding an agreement between the taxpayer and the special operator, and the range of services provided.

Please advise whether it is possible to submit reports electronically via the Internet without resorting to the services of a special operator?

The procedure for submitting tax returns (calculations) and documents in electronic form is determined by the Ministry of Finance of Russia. However, on the basis of Federal Law No. 58-FZ dated June 29, 2004, until the Ministry of Finance of Russia approves this procedure, the Procedure for submitting a tax return electronically via telecommunication channels, approved by Order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3-32/169, is in effect.

In accordance with the said Procedure, participants in the information exchange when submitting a tax return (calculation) in electronic form are taxpayers or their representatives, tax authorities, as well as specialized telecom operators transmitting a tax return (calculation) in electronic form via communication channels from taxpayers or their representatives to the tax authorities.

Thus, in accordance with current legislation, the special operator is a mandatory participant in the information exchange.

Irina Fedorovna, how long can it take to connect to the reporting system via telecommunication channels?

The period during which an organization can be connected to the TCS reporting system is stipulated in the subscriber agreement with a specialized telecom operator. For a number of operators this period does not exceed five working days.

The main points when connecting a subscriber to the system are the issuance of an electronic digital signature certificate by a Trusted Certification Authority and the registration of the subscriber on the system server. Large Trusted Certification Authorities issue certificates fairly quickly, within a business day. The registration process is also automated and usually does not take more than a day.

The Regulations on Trusted Certification Centers of the Federal Tax Service were approved by Order of the Federal Tax Service of Russia dated June 13, 2006 No. SAE-3-27/ [email protected]

Of course, subscribers need to take care of connecting to the system in advance, since the connection time during reporting periods may be longer than expected due to the emergence of a natural queue of people wishing to connect.

And if a taxpayer does not have the opportunity to purchase a computer, a modem, a program for sending reports, or connect to the Internet, can he submit reports using the TCS?

In this case, the taxpayer can submit reports through an authorized representative who has all the necessary hardware and software and the authority to submit reports electronically using the TCS. If the declaration is submitted signed by an authorized person, then it must be accompanied by a copy of the power of attorney confirming the authority of this person (Clause 5 of Article 80 of the Tax Code of the Russian Federation).

Advanced system capabilities

With the development of modern technologies, opportunities are expanding significantly. Now all current accounting and tax documents can be transmitted to the recipient electronically. But the possibilities of the service do not end there. Examples of using TCS are as follows:

• Transfer of current documentation.
• Obtaining information on fees and charges.
• List of accounting and tax reporting for the past year.
• Obtaining certificates of tax calculations made (such information may be required from the bank and other organizations).
• Receive a statement reflecting the completed calculations with the budget.
• Tax reconciliation reports, including those from the TKS for customs.
• Certificates of fulfillment of existing tax obligations.

Banks and customs are no less actively using the capabilities of TCS.

Reporting on insurance premiums

The method of reporting contributions for compulsory pension and compulsory health insurance, as well as insurance in case of temporary disability and in connection with maternity, also depends on the number of personnel. Thus, calculations for insurance premiums (DAM) must be sent via the Internet if the average number of employees of the employer for the previous period exceeds 25 people. This also applies to newly created (including reorganized) companies with more than 25 employees. The exception is peasant (farm) enterprises (peasant farms), the obligation to submit the DAM in electronic form is not provided for them at all (clause 3 of Article 432 of the Tax Code of the Russian Federation). All other payers of contributions can submit the DAM both via the Internet and on paper (clause 10 of Article 431 of the Tax Code of the Russian Federation).

Transmission of reports via TCS

Convenience and simplicity are the main parameters for using TCS. If the number of employees in a particular organization exceeds one hundred people, then it is obliged to transmit current information via TCS. This is enshrined at the legislative level. The number is estimated on average over the last 12 months.

Thanks to the capabilities of TCS for customs and others, a special report is generated, which includes all those tax payers who are required to transmit information through telecommunication systems. This is explained by the fact that it is much easier for representatives of competent authorities to check documentation that is presented electronically from large organizations.

Moreover, individual entrepreneurs still have the opportunity to choose the most convenient method of submitting information. But many representatives of individual entrepreneur groups are also inclined to use TCS.

Despite the youth of electronic document management, the popularity of TCS in customs and taxation is steadily increasing.

Sending the document via TKS

In general, it includes the following steps:

If there are grounds for refusal to accept a document, the recipient generates a notification about this, signs it with the UKEP and transfers it to the operator for forwarding to the sender.

The grounds for refusal may be (exhaustive list):

• wrong direction to the recipient;
• absence (inconsistency) of the sender's ECID;
• sending the document not according to the format approved by the Federal Tax Service of Russia.

Upon receipt of a notification of refusal of acceptance, the sender corrects the errors indicated in it and repeats the procedure for sending the document.

If the sender has not received an acceptance receipt from the recipient, he sends the document to the recipient on paper . But there is an exception. This is when the tax authority has not received from the payer, who is obliged to submit an electronic tax return (calculation), an electronic receipt of acceptance:

• requirements for the submission of documents;
• requirements for providing explanations;
• and/or notification of a summons to the tax authority.

The Federal Tax Service does not send the listed documents on paper.

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Features of reporting

When using telecommunication channels, taxpayers are provided with two different methods of data transmission. This:

• via the Internet from any convenient location;
• when visiting specialized centers.

The fact is that the Federal Tax Service does not directly accept the necessary reports. This function is assigned to telecommunications and others. Each of them is connected with the tax office through a concluded agreement. Therefore, specialized companies transmit information received from taxpayers using communication channels with appropriate protection to the local Federal Tax Service authorities.

In turn, such organizations enter into agreements with taxpayers. Reporting transfer services can be provided either on a paid or free basis. In any case, they undertake to transmit data to the tax office via secure channels. At the same time, the payer issues a corresponding power of attorney for such an organization, within the framework of which the telecommunications company receives the opportunity to submit documentation to the tax office.

When reporting may not be accepted

Please tell me, what are the grounds for the tax authority to refuse to accept reports via telecommunication channels?

A complete list of grounds for refusal by the tax authority to accept reports under the TKS is set out in paragraph 133 of the Administrative Regulations. Such grounds are:

• absence of documents confirming the identity of the taxpayer, or refusal to present such documents to a tax official if the taxpayer submits a tax return (calculation) in person;
• the absence of documents confirming in the prescribed manner the identity and powers of the authorized representative of the taxpayer to submit a tax return (calculation) or confirmation of the accuracy and completeness of the information specified in the tax return (calculation), or the refusal of the authorized representative of the taxpayer to present such documents;
• submission of a tax return (calculation) not in the established format and not in the established order;
• absence in the reporting of the digital signature of the head of the taxpayer organization (individual - taxpayer), an authorized representative of the taxpayer;
• discrepancy between the digital signature and the signature of the head of the taxpayer organization (individual - taxpayer), the authorized representative of the taxpayer;
• submission by the taxpayer (his representative) of a tax return (calculation) to a tax authority whose competence does not include the acceptance of this tax return (calculation);
• impossibility of deciphering the submitted electronic document.

What documents is the tax authority required to send to an organization in cases of non-acceptance of reports via telecommunication channels?

The taxpayer is sent a notice of refusal of admission indicating the reasons for the refusal. The form of such a notification was approved by order of the Federal Tax Service of Russia dated February 25, 2009 No. MM-7-6/ [email protected] The same order approved the form of a receipt for the receipt of a tax return (calculation) in electronic form.

How to submit reports through a telecommunications company?

The simplest and most accessible option for using TCS for customs and tax authorities is for organizations to submit reports at the offices of a specialized company, and the data is immediately provided on electronic media. Then all information is transferred without charging additional fees, only by proxy. The disadvantage of this option is the need for authorized employees to personally visit the offices of such companies.

There is another, more convenient option, when transferring documentation only requires Internet access. But in this case you will have to pay for the service (usually paying for annual subscriptions). Even under such conditions, you will have to conclude a special agreement with TKS.

The advantage of this option is significant time savings. But through such companies it is possible to submit the necessary documentation to both the tax and statistical authorities, the Social Insurance Fund and even the Pension Fund, which is also very convenient for users (managers of large and small enterprises).

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Reporting

Thanks to the active spread of telecommunication systems in the field of information transmission, the process of generating reporting as such has been significantly simplified. Now specialized software is offered, which is interfaced with a number of popular programs designed for accounting. We are talking about a number of common products like 1C. Moreover, TKS in customs and taxation are regularly updated, as is the software for implementing their main functions.

Working with such programs is simple. This was achieved thanks to an accessible and understandable interface, along with the ability to compile the required documents manually, relying on information taken from various sources. At the next stage, the prepared forms and forms are simply sent for printing.

Completed papers are submitted electronically through the TCS office or via the Internet upon conclusion of the relevant agreement in advance. Both options are equivalent - ultimately, the tax information will be sent encrypted.

What regulates

Order No. ED-7-2/448 dated July 16, 2020 approved the procedure:

• sending and receiving documents provided for by the Tax Code of the Russian Federation and used by tax authorities;
• submission of documents at the request of the tax authority in electronic form via telecommunication channels (TCS).

At the same time the following were declared invalid:

• Order of the Federal Tax Service dated December 29, 2010 No. ММВ-7-8/781 with the Procedure for transmitting the act of joint reconciliation of payments for taxes, fees, penalties and fines in electronic form via TKS;
• Order of the Federal Tax Service dated February 17, 2011 No. ММВ-7-2/168 with the Procedure for sending a request for the submission of documents (information) and the procedure for submitting them at the request of the tax authority in electronic form via TKS;
• Order of the Federal Tax Service dated November 7, 2011 No. ММВ-7-6/735 with the Procedure for submitting applications, notifications and requests in electronic form for the purposes of accounting with the tax authorities of organizations and individuals;
• Order of the Federal Tax Service dated April 15, 2015 No. ММВ-7-2/149 with the Procedure for sending documents used by tax authorities;
• a number of federal laws and regulations.

To be more precise, the new order essentially combined the provisions of the listed acts into one document.

Advantages of telecommunication systems

As noted above, telecommunication systems began to be used in practice quite recently. Nevertheless, their popularity is growing quickly and rapidly. This is largely due to their main advantages, including the following:

• the ability to transfer data from any convenient point where there is Internet access - from the office, home or any other place;
• timely monitoring of compliance with established deadlines;
• convenience and comfort of using TCS systems;
• eliminating random errors when generating the necessary reports automatically;
• instant transmission of information;
• Possibility of use at any convenient time and days of the week.

That is, the main advantage is the complete rejection of outdated and inconvenient paper media, along with the presence of arithmetic and logical checks even at the stage of document generation. The latter eliminates not only errors, but also the subsequent submission of updated information.

At the same time, the Federal Tax Service pays special attention to the fact that the introduction of telecommunication systems increases opportunities for remote work, improves the quality of service for taxpayers, and reduces personal visits to tax authorities.

What to do if you don’t have the required documents

There are often cases when the company does not have the requested invoices or contracts. This happens less often with invoices, since the VAT document flow procedure is strictly regulated. If you are missing any papers, you have three options:

1. If this is a counter-inspection, it is recommended to contact the counterparty and request the missing documentation electronically. Your counterparty is maximally interested in a favorable outcome of the control event.
2. If there was no relationship with this counterparty (sometimes tax authorities make mistakes), as a response, write a letter in free form stating that the counterparty is not in your database, no transactions were concluded with it, no payments were received or made.
3. Submit those papers that are available. If it is impossible to obtain the necessary papers, write a letter about their absence explaining the reason (for example, the documents were lost when moving to another office). In this case, you will have to pay a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Legal documents

• Art. 88
• 93 Tax Code of the Russian Federation
• 8 Tax Code of the Russian Federation
• Art. 126 Tax Code of the Russian Federation

Disadvantages of telecommunication systems in taxation

It is difficult to name the disadvantages of modern telecommunication systems. Thanks to the clear interface of the programs and their wide capabilities, they were easily mastered even by those accountants who have always been adherents of classical systems. Therefore, the only drawback is the need to pay a subscription fee when information is transmitted not through the office of specialized companies, but directly via the Internet.

In theory, there remains the possibility of the server being hacked, but the programmers of TKS LLC and other similar organizations initially developed sufficient protection for it. During the period of practical use of telecommunication systems, such situations and threats did not arise.

Schematic regulations for the provision of electronic declarations

Tax legislation offers specialized regulations that regulate the activities of telecommunications systems. Its main provisions are:

1. Payers transmit current data through selected telecom operators; this rule also applies to customs TCS.
2. If you have the appropriate programs and hardware, and a connection to communication systems, you can generate a declaration, a request to the tax authority, and also encrypt information while sending it to the recipient.

Electronic document management in this case has the following features:

• the necessary data is prepared;
• information is transmitted via TCS to a person authorized by the tax service, who encrypts it and subsequently sends it to the Federal Tax Service;
• Within 24 hours, the taxpayer receives a receipt confirming the receipt of electronic documents.

It is important to note that the date of submission of information is usually considered to be the date when the information was received by the telecommunications operator.

In general, the features of document flow in electronic form when transmitting statements and requests to the tax authorities are similar to working with declarations. The only difference is that in this case there is no confirmation of the deadlines for submitting documentation from telecommunications network operators.

TKS requirements

The essence of TCS comes down to the following operations:

• generation of an electronic document;
• sending data to the TCS operator;
• encryption of information;
• transfer of information to the regulatory authority;
• data decryption;
• creation and sending to the taxpayer a receipt of acceptance of an electronic document.

TCS requirements for data senders are as follows:

• registration as a participant in the electronic document management system;
• the business entity must have a service agreement with the TCS operator;
• documents are signed with a current EDS (electronic digital signature).

The organization of an electronic document management system in relation to tax returns is regulated by the rules of the Federal Tax Service of July 31, 2014 No. ММВ-7-6/ [email protected] In electronic format, you can not only send reports, but also submit a request for a certificate on the status of tax calculations, reconciliation report with the Federal Tax Service, detailed breakdown of payments, etc.

Additional system features

Today, taxpayers are actively using the capabilities of the TCS system. This applies not only to legal entities, but also to individual entrepreneurs.

When submitting all reports electronically, there is no need to duplicate them in paper form.

In cases where there is a need to put specialized marks of tax authorities on the balance sheet and other papers, the taxpayer can contact the tax office. Marks are placed on paper copies of documents held by the Federal Tax Service.

Even if there is an unexpected failure in the telecommunications system, this will not delay the filing of documents by the taxpayer. The fact is that the date of transmission of information is considered the moment the information is transmitted to the telecom operator, regardless of when it reaches the Federal Tax Service.

In addition, through telecommunication systems, taxpayers can quickly request and receive a number of documents they need. Moreover, their numbers are constantly increasing. Now, while in your office, you can request from the tax office:

• certificates confirming payment of taxes and contributions;
• list of declarations and reports for the previous period;
• certificates on the status of tax payments at the moment;
• acts of reconciliation of calculations.

How to submit electronic reporting?

There are two ways to submit reports electronically:

• using telecommunication channels (TCC)
• by recording the report on a removable storage medium (flash drive), presenting in person (or by proxy) a printed report on paper.

The use of TCS usually requires the presence of a specialized telecom operator - that is, a company that supports these channels, is responsible for technical support and is authorized by the tax authorities for such operations (records the time of sending the report and delivers confirmation of receipt from the tax authority).

It is necessary to conclude an agreement with the telecom operator for the provision of services; the service is paid. After that, he will connect the organization to the TCS reporting system. The special program must be protected from unauthorized access to the transmitted information. Therefore, in addition to a special program, the organization must have a qualified electronic signature (CES), with which it will be possible to “sign” the reports.

Where can I get information about reporting through TCS?

Each taxpayer who has submitted a return through the TCS can obtain information about the submitted reports. To do this, you will have to contact the territorial Federal Tax Service or the telecom operator whose services you used.

Today, representatives of the tax service are encouraging legal entities and entrepreneurs who have not yet used this system to personally evaluate its capabilities. After all, it is convenient for both parties - electronic reporting significantly saves time on its transmission and verification.

Providing reporting on TKS

The term telecommunication channels (TCC) is increasingly heard in the vocabulary of modern people. In clear and accessible language, this is the same mail, but in electronic form, faster and more convenient. No need to duplicate reporting on paper, stand in queues...

The term telecommunication channels (TCC) is increasingly heard in the vocabulary of modern people.
In clear and accessible language, this is the same mail, but in electronic form, faster and more convenient. There is no need to duplicate reporting on paper or stand in queues. And given that in the Ryazan region there are only 10 interdistrict tax inspectorates, which serve from 3 to 5 municipal districts (with the exception of the city of Ryazan), the ability to quickly interact with tax authorities is of particular importance for taxpayers. There is a simple and effective solution for this - TKS. All you need is a computer with Internet access and an agreement with a specialized telecom operator (SOS) for the provision of services for transmitting reports to the tax office. As of July 1 of this year. about 70% of taxpayers in the Ryazan region have already appreciated the advantages of submitting documents electronically using the TKS: – the ability to submit reports at any time of the day – regardless of the inspection hours; – sending directly from the workplace or from home; – generation of a document in the required format with verification of correct completion. Taxpayers who submit reports on the TKS to the tax authorities can, without visiting the inspectorate, receive electronically via communication channels: - certificates on the status of settlements for taxes, fees, penalties and fines, - statements of transactions for settlements with the budget, - acts of joint reconciliation of settlements for taxes, fees, penalties and fines, - a list of tax returns and financial statements submitted in the reporting year, - various information materials of tax authorities. All of these are traditional types of information that, since 2002, the tax office has been sending electronically to the taxpayer if electronic communication channels are available, that is, the capabilities provided by SOS. But today we need to pay attention to the following. Last year's amendments to the Tax Code (TC), introduced by Law No. 229-FZ, significantly expanded the list of electronic documents
for exchange between taxpayers and tax authorities. These changes are aimed at transferring paper document flow to the area of ​​contactless electronic interaction in order to reduce the costs of tax authorities and taxpayers in the tax administration process, as well as eliminate the corruption component. The following changes are aimed at developing electronic document management: 1. First of all, it is possible to send documents electronically via the Internet during state registration. And the Ministry of Justice is preparing a bill providing for the possibility of carrying out notarial actions electronically. This order is now being launched. Individuals can also apply by sending an application for registration to the tax authority at their place of residence via the Internet and find out their TIN. Legal entities, individual entrepreneurs and farms, upon request, can receive extracts (electronic or on paper) from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs. 2. In accordance with Article 31 of the Tax Code, a procedure has been approved for tax authorities to send to taxpayers electronically via TKS a large number of procedural documents used by tax authorities when conducting on-site and desk audits: from the decision to conduct an on-site audit to final decisions made based on the results of consideration of the relevant materials electronic. Accordingly, the taxpayer can submit the documents required by the inspectorate during inspections in electronic form. The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via the TCS was approved by Order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2/ [email protected] and is aimed at reducing tax costs authorities and taxpayers related to document flow during tax control. 3. In addition, in order to reduce the volume of paper document flow between business entities (suppliers and consumers), taxpayers and tax authorities, the Federal Tax Service of Russia has developed a procedure for issuing and receiving invoices in electronic form. Issuance and receipt of invoices in electronic form via TCS will be carried out through SOS using digital signature and cryptographic information protection means. Thus, electronic exchange of invoices is introduced into business practice. The basic principles of using electronic invoices are fixed by Federal Law No. 229-FZ dated July 27, 2010. The Ministry of Finance of Russia has developed a Procedure for issuing and receiving invoices in electronic form (Order No. 50N dated April 25, 2011), according to which the exchange of invoices in electronic form via TCS between counterparties is carried out by mutual agreement of the parties if they have compatible means for this and opportunities. Currently, the development of electronic formats for invoices, their accounting journal, purchase and sales books continues. The use of electronic invoices will improve the quality and efficiency of information collection, simplify and speed up taxpayer audit procedures and have a positive impact on VAT administration. 4. Order of the Federal Tax Service of Russia dated December 9, 2010 N ММВ-7-8/ [email protected] approved the procedure for sending a tax payment request to the taxpayer electronically via TKS. Until now, the inspectorate could deliver it in person or send it by registered mail. Now, if a taxpayer has missed the deadlines established by law, he can quickly receive a request to pay taxes electronically under the TKS and pay off the debt. These services are carried out using an electronic digital signature. The corresponding Federal Law No. 63-FZ “On Electronic Signatures” came into force in April 2011. In accordance with it, every citizen of Russia has the right to a digital signature, which will be used on an equal basis with a traditional signature on paper. All of the above are the main directions of interaction between legal entities and individual entrepreneurs with tax authorities in electronic form using the TKS today. But we can safely say that this is just the beginning. Tax administration will continue to follow the path of introducing information technology. Thus, today taxpayers have the opportunity not only to quickly get acquainted with the latest changes in tax legislation, “download” tax reporting forms, but also to communicate with tax authorities electronically. Thus, electronic interaction is not only the future, it is already the present. Therefore, tax authorities strongly recommend that taxpayers (legal entities and individual entrepreneurs) enter into a full-fledged agreement with a specialized telecom operator, send reports to the inspectorate electronically and actively use all the possibilities of electronic communication with the tax inspectorate. As for electronic document management technology, the Federal Tax Service of Russia is constantly improving it and the changes made to it in November last year allow the taxpayer to analyze the results of processing reports sent to the tax office at each stage. For this purpose, additional receipts and notices are provided confirming the route of the electronic document through a specialized operator and the tax office. Now the taxpayer can see at his workplace when the declaration is delivered, processed and posted to the personal account card. In the Ryazan region, services for submitting reports to tax authorities in electronic form via TCS are provided by 9 representatives of 5 specialized telecom operators. All data about them can be found on the website of the Office of the Federal Tax Service of Russia for the Ryazan region www.r62.nalog.ru and in each Inspectorate.

Deputy Chief, Advisor to the State Civil Service of the Russian Federation, 2nd class V.A. Martynov