Ministry of Finance: confirmation of the special operator is proof of sending an electronic declaration. Postal rules, or what an accountant needs to know about reporting by mail
Taxpayers often ask which of the documents confirms the fact of submitting an electronic report. Ministry of Finance in a letter dated 29.04.2011 № 03-02-08/49 recalls: the date of submission of the electronic tax return the date specified in the confirmation of the specialized telecom operator is considered.
Situation
The situation that was considered by the Ministry of Finance is standard. The organization sent tax reports via telecommunication channels. The tax inspectorate received it (there is a notice of receipt), but did not accept it (the declaration was either lost at the stage of format-logical control and data entry, or did not pass the control) - there is no receipt of receipt and notice of entry.
The position of the tax authorities
Referring to the Order of the Federal Tax Service of Russia dated 02.11.2009 No. MM-7-6 / [email protected], representatives of the tax authorities claim: the date of reporting is determined by the confirmation of the special communications operator in the event that a receipt for the declaration and a notice of input are received.
If there is no receipt of acceptance, then the confirmation of the date of dispatch is not valid and the report is considered not submitted - this is the position of the tax authorities.
Clarifications of the Ministry of Finance
However, as SKB Kontur specialists remind, it is still better not to bring the case to trial and send the “correct” reports on time. The Kontur.Extern system will help with this: the controls implemented in it are as close as possible to the checks that the tax office conducts.
They will reduce the limit on the number of income recipients at which payroll reports can be submitted on paper.
From 25 to 10 people, the number limit for the right to hand over 2-NDFL, 6-NDFL, RSV on paper will be reduced. In addition, to determine how delivery of RSV, it will be necessary to consider not the average number of employees for the previous settlement (reporting) period, but the number of employees for the settlement (reporting) period. Such amendments are planned to be made to paragraph 2 of Article 230, paragraph 10 of Article 431 of the Tax Code. The draft amendments to the Tax Code were published on the Federal Portal of Draft Regulatory Legal Acts.
How to submit reports| Report | How are they selling now | How will they hand over |
|---|---|---|
| 2-personal income tax 6-personal income tax | 25 or more - in in electronic format; | Number of recipients of income in the tax period: 10 and more - in electronic form; |
| RSV | The average number of employees for the previous settlement (reporting) period: More than 25 - in electronic form; | Number of employees for the settlement (reporting) period: more than 10 - in electronic form; 10 or less - in electronic form or on paper |
Note: The number is the number of income recipients, not the average. According to the plan, the new rules will come into force on January 1, 2020.
Ways to submit electronic tax and insurance reporting through TCS
There are two ways to submit reports on telecommunication channels:
- through a special operator;
- reporting to the Federal Tax Service of the Russian Federation - directly through the website of the tax service.
- reporting to the Pension Fund of the Russian Federation - directly through the website pension fund RF.
- reporting to the FSS of the Russian Federation - directly through the website of the Pension Fund of the Russian Federation.
Deadlines for reporting in 2019 must be submitted electronically, via the Internet
For many companies, 2015 was a turning point in terms of reporting. Because from January 1, 2015, the norms came into force, obliging to submit tax returns only in electronic form.
Changes have also appeared since 2015, according to which many employers will have to report to the Pension Fund and the Social Insurance Fund via the Internet.
Tax declarations and accounting and other reports on paper shall be submitted:
- personally;
Note: Passport required
- through your representative;
- sent in the form of a postal item with a description of the attachment.
When reporting is sent by mail, the day of its submission is the date of sending.
Note: When sending a declaration by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment.
Another way to submit tax returns is to send them via telecommunications channels (TCS).
When using this electronic method, the date of submission of reports to the tax office is the date of its sending. This is stated in paragraphs 1 and 3 of clause 4. tax code of the Russian Federation, paragraph 216 of the Administrative Regulations, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n.Electronic formats tax reporting are approved by the Federal Tax Service of Russia in agreement with the Ministry of Finance of Russia (clause 7, article 80 of the Tax Code of the Russian Federation). When transferring tax reporting for TCS, follow the Methodological Recommendations approved by Order of the Federal Tax Service of Russia dated July 31, 2014 No. ММВ-7-6/398.
Reporting through communication channels frees the organization from submitting documents on paper (clause 6 of section I of the Procedure approved by order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3-32 / 169). However, if organizations paper copies certified by the inspection are required submitted in electronic form (for presentation to the bank, auditors, etc.), the inspection is obliged to print the received reports and put a mark on acceptance (clause 219 of the Administrative Regulations, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n).
Below is a table for reporting deadlines in 2019. It indicates the deadlines for submitting the declaration and payments on the Internet. As well as the number, when the declaration is submitted, reporting in electronic form.
Can an organization be fined under article 119 of the Tax Code of the Russian Federation. The organization is obliged to submit tax reporting in electronic form, but submitted a declaration on paper
It has no right, because liability for non-compliance with the established method of submitting tax returns in electronic form is provided for by the Tax Code of the Russian Federation. If an organization submitted a declaration in a timely manner, but at the same time violated the established procedure for reporting, it can be held liable only under this article. The amount of the fine is 200 rubles. The inspectorate has no right to refuse to accept a declaration submitted in an unspecified way.
In order to ensure receipt of electronic documentation from the tax authorities, it is necessary to conclude an agreement with the EDI operator for the provision of services to ensure electronic document management (or on the transfer of rights to use the corresponding software) and get the verification key certificate electronic signature. If the taxpayer fails to fulfill this obligation, the tax authorities may decide to suspend operations on his bank accounts and transfers of electronic Money. Blocking is carried out within 10 days from the moment when the inspectors establish this violation (
Reporting deadline for 2019. Change table balance sheet, tax reporting for organizations and individual entrepreneurs. When to submit a declaration 2019, 1 quarter, half a year, 9 months.
A table is provided with a list of IP reporting and the deadlines for their submission to the Federal Tax Service, Pension Fund of the Russian Federation, FSS in 2019. Download forms, IP declaration forms.
1. A tax declaration is a written application or an application of a taxpayer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through Personal Area of the taxpayer, on objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax incentives, on the calculated amount of tax and (or) on other data that serve as the basis for the calculation and payment of tax.
A tax return is submitted by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees.
An advance payment calculation is a written application or application of a taxpayer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data serving as the basis for the calculation and payment of the advance payment. The calculation of the advance payment shall be submitted in the cases provided for by this Code in relation to a specific tax.
(see text in previous edition)
Fee calculation is a written statement or statement of the fee payer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) on other data serving as the basis for the calculation and payment of the fee, unless otherwise provided by this Code. The calculation of the fee shall be submitted in the cases provided for by part two of this Code in relation to each fee.
(see text in previous edition)
The tax agent submits to the tax authorities the calculations provided for by part two of this Code. The said calculations shall be submitted in accordance with the procedure established by part two of this Code in relation to a specific tax.
The calculation of the amounts of personal income tax calculated and withheld by the tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent ( separate subdivision tax agent), on the amounts of income accrued and paid to him, provided tax deductions, on the calculated and withheld amounts of tax, as well as other data that serve as the basis for calculating the tax.
Calculation of insurance premiums is a written application or application of the payer of insurance premiums, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the object of taxation of insurance premiums, about the basis for calculating insurance premiums, about the calculated amount of insurance premiums and other data that serve as the basis for the calculation and payment of insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums shall be submitted in the cases provided for by Chapter 34 of this Code.
2. Tax declarations (calculations) for those taxes for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes are not subject to submission to the tax authorities, in terms of activities, the implementation of which entails the application of special tax regimes or property used to carry out such activities.
(see text in previous edition)
A person who is recognized as a taxpayer for one or more taxes, who does not carry out operations resulting in the movement of funds on his bank accounts (at the cash desk of an organization), and who does not have objects of taxation for these taxes, shall submit a single (simplified) tax return for these taxes. declaration.
The form of the unified (simplified) tax declaration and the procedure for filling it out are approved federal body executive power, authorized to control and supervise in the field of taxes and fees, in agreement with the Ministry of Finance Russian Federation.
(see text in previous edition)
A unified (simplified) tax return is submitted in tax authority at the location of the organization or place of residence individual no later than the 20th day of the month following the expired quarter, half year, 9 months, calendar year.
(see text in previous edition)
3. A tax declaration (calculation) shall be submitted to the tax authority at the place of registration of the taxpayer (fee payer, payer of insurance premiums, tax agent) in the prescribed form on paper or in the prescribed formats in electronic form, along with documents that, in accordance with this Code, must be attached to the tax declaration (calculation). Taxpayers, payers of insurance premiums have the right to submit documents that, in accordance with this Code, must be attached to a tax declaration (calculation), in electronic form.
(see text in previous edition)
Tax declarations (calculations) are submitted to the tax authority at the place of registration of the taxpayer (fee payer, payer of insurance premiums, tax agent) in accordance with established formats in electronic form via telecommunication channels through an electronic document management operator, which is Russian organization and meeting the requirements approved by the federal executive body authorized to exercise the functions of control and supervision in the field of taxes and fees, unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation, by the following categories of taxpayers (payers of insurance premiums):
(see text in previous edition)
taxpayers (payers of insurance premiums), whose average number of employees for the previous calendar year exceeds 100 people;
(see text in previous edition)
Newly created (including during reorganization) organizations, the number of employees of which exceeds 100 people;
taxpayers (payers of insurance premiums) not specified in paragraphs three and four of this paragraph, for which such an obligation is provided for by part two of this Code in relation to a specific tax (insurance premiums).
(see text in previous edition)
Information on the average number of employees for the previous calendar year is provided by the organization ( individual entrepreneur who attracted employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of the creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized). The specified information is submitted in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees to the tax authority at the location of the organization (at the place of residence of an individual entrepreneur).
(see text in previous edition)
Taxpayers classified as the largest taxpayers in accordance with Article 83 of this Code shall submit all tax declarations (calculations) that they are required to submit in accordance with this Code to the tax authority at the place of registration as largest taxpayers according to the established formats in electronic form, unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.
(see text in previous edition)
Forms of tax declarations (calculations) are provided by the tax authorities free of charge.
(see text in previous edition)
4. A tax declaration (calculation) may be submitted by a taxpayer (fee payer, payer of insurance contributions, tax agent) to the tax authority in person or through a representative, sent in the form of a postal item with a description of the attachment, transmitted in electronic form via telecommunication channels or through a personal tax office.
(see text in previous edition)
The tax authority is not entitled to refuse to accept the tax declaration (calculation) submitted by the taxpayer (payer of fees, payer of insurance premiums, tax agent) in the established form (established format), unless otherwise provided by this Code, and is obliged to put down at the request of the taxpayer (payer of the fee) , payer of insurance premiums, tax agent) on a copy of the tax declaration (copy of the calculation), the mark of acceptance and the date of its receipt upon receipt of the tax declaration (calculation) on paper, or transfer to the taxpayer (payer of the fee, payer of insurance contributions, tax agent) a receipt of acceptance in electronic form - upon receipt of a tax declaration (calculation) via telecommunication channels or through the taxpayer's personal account.
(see text in previous edition)
When sending a tax declaration (calculation) by mail, the date of its submission is the date of sending the postal item with a description of the attachment. When transferring a tax declaration (calculation) via telecommunication channels or through the taxpayer's personal account, the date of its submission is considered the date of its sending.
(see text in previous edition)
(see text in previous edition)
5. A tax declaration (calculation) shall be submitted indicating the identification number of the taxpayer, unless otherwise provided by this Code.
The taxpayer (fee payer, payer of insurance premiums, tax agent) or his representative signs the tax declaration (calculation), confirming the accuracy and completeness of the information specified in the tax declaration (calculation).
(see text in previous edition)
If the accuracy and completeness of the information specified in the tax declaration (calculation), including with the use of an enhanced qualified electronic signature when submitting a tax declaration (calculation) in electronic form, is confirmed by an authorized representative of the taxpayer (fee payer, insurance premium payer, tax agent), in the tax declaration (calculation) the basis of representation is indicated (the name of the document confirming the authority to sign the tax declaration (calculation). At the same time, a copy of the document confirming the authority of the representative to sign the tax declaration (calculation) is attached to the tax declaration (calculation).
1. A tax declaration is a written statement or statement of a taxpayer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about objects of taxation, about income received and expenses incurred, about sources of income, about tax base, tax benefits, the calculated amount of tax and (or) other data that serve as the basis for the calculation and payment of tax.
A tax return is submitted by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees.
An advance payment calculation is a written application or application of a taxpayer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data serving as the basis for the calculation and payment of the advance payment. The calculation of the advance payment shall be submitted in the cases provided for by this Code in relation to a specific tax.
Fee calculation is a written statement or statement of the fee payer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) on other data serving as the basis for the calculation and payment of the fee, unless otherwise provided by this Code. The calculation of the fee shall be submitted in the cases provided for by part two of this Code in relation to each fee.
The tax agent submits to the tax authorities the calculations provided for by part two of this Code. The said calculations shall be submitted in accordance with the procedure established by part two of this Code in relation to a specific tax.
The calculation of the amounts of personal income tax calculated and withheld by a tax agent is a document containing generalized information by a tax agent on all individuals who received income from a tax agent (a separate division of a tax agent), on the amounts of income accrued and paid to them, provided tax deductions, on calculated and withheld amounts of tax, as well as other data that serve as the basis for calculating tax.
Calculation of insurance premiums is a written application or application of the payer of insurance premiums, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer's personal account, about the object of taxation of insurance premiums, about the basis for calculating insurance premiums, about the calculated amount of insurance premiums and other data that serve as the basis for the calculation and payment of insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums shall be submitted in the cases provided for by Chapter 34 of this Code.
2. Tax declarations (calculations) are not subject to submission to the tax authorities for those taxes for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes, in terms of activities, the implementation of which entails the application of special tax regimes, or property used to carry out such activities.
A person who is recognized as a taxpayer for one or more taxes, who does not carry out operations resulting in the movement of funds on his bank accounts (at the cash desk of an organization), and who does not have objects of taxation for these taxes, shall submit a single (simplified) tax return for these taxes. declaration.
The form of a unified (simplified) tax declaration and the procedure for filling it out are approved by the federal executive body authorized to control and supervise taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.
A single (simplified) tax declaration is submitted to the tax authority at the location of the organization or the place of residence of an individual no later than the 20th day of the month following the expired quarter, half year, 9 months, calendar year.
3. A tax declaration (calculation) shall be submitted to the tax authority at the place of registration of the taxpayer (fee payer, payer of insurance premiums, tax agent) in the prescribed form on paper or in the prescribed formats in electronic form, along with documents that, in accordance with this Code, must be attached to the tax declaration (calculation). Taxpayers, payers of insurance premiums have the right to submit documents that, in accordance with this Code, must be attached to a tax declaration (calculation), in electronic form.
Tax declarations (calculations) are submitted to the tax authority at the place of registration of the taxpayer (fee payer, payer of insurance premiums, tax agent) in accordance with the established formats in electronic form via telecommunication channels through an electronic document management operator that is a Russian organization and meets the requirements approved by the federal executive body. authorities authorized to exercise the functions of control and supervision in the field of taxes and fees, if a different procedure for submitting information related to state secret, is not provided for by the legislation of the Russian Federation, by the following categories of taxpayers (payers of insurance premiums):
taxpayers (payers of insurance premiums), whose average number of employees for the previous calendar year exceeds 100 people;
newly created (including during reorganization) organizations, the number of employees of which exceeds 100 people;
taxpayers (payers of insurance premiums) not specified in paragraphs three and four of this paragraph, for which such an obligation is provided for by part two of this Code in relation to a specific tax (insurance premiums).
Information on the average number of employees for the previous calendar year shall be submitted by an organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized). The specified information is submitted in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees to the tax authority at the location of the organization (at the place of residence of an individual entrepreneur).
Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit all tax declarations (calculations) that they are required to submit in accordance with this Code to the tax authority at the place of registration as the largest taxpayers in the established formats in electronic form, if no other procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation.
Forms of tax declarations (calculations) are provided by the tax authorities free of charge.
4. A tax declaration (calculation) may be submitted by a taxpayer (fee payer, payer of insurance contributions, tax agent) to the tax authority in person or through a representative, sent in the form of a postal item with a description of the attachment, transmitted in electronic form via telecommunication channels or through a personal tax office.
The tax authority is not entitled to refuse to accept the tax declaration (calculation) submitted by the taxpayer (payer of fees, payer of insurance premiums, tax agent) in the established form (established format), unless otherwise provided by this Code, and is obliged to put down at the request of the taxpayer (payer of the fee) , payer of insurance premiums, tax agent) on a copy of the tax declaration (copy of the calculation), the mark of acceptance and the date of its receipt upon receipt of the tax declaration (calculation) on paper, or transfer to the taxpayer (payer of the fee, payer of insurance contributions, tax agent) a receipt of acceptance in electronic form - upon receipt of a tax declaration (calculation) via telecommunication channels or through the taxpayer's personal account.
When sending a tax declaration (calculation) by mail, the date of its submission is the date of sending the postal item with a description of the attachment. When transferring a tax declaration (calculation) via telecommunication channels or through the taxpayer's personal account, the date of its submission is considered the date of its sending.
5. A tax declaration (calculation) shall be submitted indicating the identification number of the taxpayer, unless otherwise provided by this Code.
The taxpayer (fee payer, payer of insurance premiums, tax agent) or his representative signs the tax declaration (calculation), confirming the accuracy and completeness of the information specified in the tax declaration (calculation).
If the accuracy and completeness of the information specified in the tax declaration (calculation), including with the use of an enhanced qualified electronic signature when submitting a tax declaration (calculation) in electronic form, is confirmed by an authorized representative of the taxpayer (fee payer, insurance premium payer, tax agent), in the tax declaration (calculation) the basis of representation is indicated (the name of the document confirming the authority to sign the tax declaration (calculation). At the same time, a copy of the document confirming the authority of the representative to sign the tax declaration (calculation) is attached to the tax declaration (calculation).
When submitting a tax declaration (calculation) in electronic form, a copy of the document confirming the authority of the representative to sign the tax declaration (calculation) may be submitted in electronic form via telecommunication channels.
6. The tax declaration (calculation) shall be submitted within the terms established by the legislation on taxes and fees.
7. The forms and procedure for filling out forms of tax declarations (calculations), as well as the formats and procedure for submitting tax declarations (calculations) and documents attached to them in accordance with this Code in electronic form, are approved by the federal executive body authorized to control and supervise the taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.
The paragraph is invalid. - the federal law dated 27.07.2010 N 229-FZ.
The federal executive body authorized for control and supervision in the field of taxes, fees, insurance premiums is not entitled to include in the form of a tax declaration (calculation), and the tax authorities are not entitled to demand from taxpayers (payers of fees, payers of insurance premiums, tax agents) inclusion in the tax declaration (calculation) of information not related to the calculation and (or) payment of taxes, fees, insurance premiums, with the exception of:
11. Features of submitting a tax return to the tax authority consolidated group taxpayers are determined by Chapter 25 of this Code.
12. The rules provided for by this article also apply to other persons who are obligated to submit a tax declaration (calculation) in accordance with part two of this Code.
Since this year, the procedure for administering insurance premiums has changed. The calculation for them is now given in tax inspections and not in funds. At the same time, the rule on under what conditions the calculation of contributions will be considered submitted has also changed. It depends on whether the company will be fined under Art. 119 of the Tax Code of the Russian Federation or not. This Hot Topic explains what the new rule is and how it should be applied. In addition, examples of situations are given when the inspection does not have the right to consider the reporting not submitted and impose a fine for this, regardless of the errors made during its delivery.
Editor's note:
the case that confirms this was analyzed, for example, in the Decree of the Federal Antimonopoly Service of the Moscow District dated 05.07.2013 No. A40-107240 / 12-90-539: the court recognized the date of submission of the declaration as the date the company sent the declaration indicated in the confirmation of a specialized telecom operator.
The inspectorate objected to this by not being able to open the received declaration due to the fact that it was placed in the "rejected" section with the reason: "could not find the certificate and private key for decryption." For the same reason, a receipt for reporting acceptance was not generated.
Without a receipt of acceptance, the declaration is considered not submitted, the inspectorate decided.
The court rejected these arguments, stating the following.
Firstly, the fact that the company does not have a receipt from the IFTS confirming the acceptance of the declaration does not indicate that it was not submitted.
Secondly, a technical failure when sending the declaration cannot be made dependent on or affect the fact that the company fulfills the obligation to submit tax returns, since, for its part, the company has taken all necessary measures to send the declaration in a timely manner.
The document is included in the ATP "Consultant Plus"
The document is included in the ATP "Consultant Plus"
The document is included in the ATP "Consultant Plus"
The document is included in the ATP "Consultant Plus"
The document is included in the ATP "Consultant Plus"
The document is included in the ATP "Consultant Plus"
