Deadline for confirmation of receipt of the request by tks. Requirements in Kontur.Extern
Let's look at the main questions that accountants face when sending reports via telecommunication channels (TCS). In particular, what requirements the inspectorate sends most often, in what form should they be answered, in what form can a request for explanations be received and how to respond to it, as well as when and how an adjustment VAT return should be sent.
In paragraph 3 of Art. 76 of the Tax Code of the Russian Federation states that the tax authority may decide to suspend transactions of a taxpayer-organization on its bank accounts and electronic transfers Money for one of the following reasons:
- in the absence of submitting a tax return to the inspectorate within 10 days after deadline(the decision can be made within three years after the expiration of this period);
- in case of failure to fulfill the obligation to transfer to the inspection a receipt for the acceptance of documents sent by the tax authority in the exercise of its powers in relations regulated by the legislation on taxes and fees. Such documents are, for example, a requirement to provide explanations, a notice of summons to the tax authority, and others (the decision can be made within 10 days from the date of expiration of the period established for the taxpayer-organization to submit a receipt for acceptance of the document).
Organizations and individual entrepreneurs who are required to submit declarations to in electronic format, must ensure the possibility of receiving requirements in electronic form, and are also obliged to submit to the inspectorate a receipt for the receipt of such documents in electronic form within six working days from the date of their sending by the Federal Tax Service (Clause 5.1. Article 23 of the Tax Code of the Russian Federation). Modern systems Submitting reports on TKS allows you not only to perform all the duties described above, but also to promptly learn about incoming requirements from inspections through notifications by email or SMS to your phone.
1. What requirements can the Federal Tax Service send and which of them are the most likely?
The full list of requirements (documents) is listed in the order of the Federal Tax Service dated April 15, 2015 No. ММВ-7-2/149@ “On approval of the Procedure for sending documents used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees, in electronic form via telecommunication channels and on the recognition as invalid of certain provisions of the order of the Federal tax service dated February 17, 2011 No. ММВ-7-2/169@.”
Currently, the most common documents used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees are:
2. What requirements must be answered and in what form?
According to the regulations, the submission of documents/information in response to a request is provided only in the event of receipt of a request for the presentation of documents (information) (KND 1165013) or a requirement for the provision of explanations (KND 1165050).
Depending on the formats approved by the Federal Tax Service of Russia, the capabilities of the system through which the taxpayer interacts with the inspectorate, as well as the desire of the taxpayer himself, a response to the request can be submitted in several forms:
- send via TKS according to approved formats with an inventory;
- send by mail;
- bring it to the inspection on paper in person.
Moreover, it is important to note that the taxpayer always has the opportunity to submit documents in parts, either through one of the specified channels, or simultaneously through different channels (for example, some documents can be sent via TKS, and some can be submitted on paper). The main thing is to do this within the time period specified in the requirement.
It is also worth noting here that requests for explanations (KND 1165050) began to be received by taxpayers not so long ago and they are mainly related to the changed form of reporting for value added tax and, primarily, due to discrepancies in the data provided by counterparties.
3. In what form can a request for explanations be submitted and how to respond to it?
The requirement to provide explanations (KND 1165050) may be received by the taxpayer under the TKS in one of the following forms:
1. As a PDF file and not linked to the VAT return.
There is no requirement for this regulatory framework, allowing you to send an inventory in response to it with primary documents(procedure by order of the Federal Tax Service dated February 17, 2011 No. ММВ-7-2/168@ “On approval of 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 telecommunication channels" for requirements for the submission of documents).
Therefore, it is currently possible to respond to the requirement in the form of a written message (by mail or through the service of a special operator) or by submitting it by visiting the inspection in person. The order of the answer is not regulated, so you can answer in any form.
2. In the form of a PDF file and the requirement applies to the VAT return. It may contain information about missing information or unfulfilled control ratios.
In this case, the taxpayer can send a response in any form (by mail or in person).
It is quite difficult to navigate in what format the request was received, so the easiest way to understand whether or not to send a formalized response via TKS is directly from the system through which document flow with the Federal Tax Service of the Russian Federation is carried out.
3. And the last option, which allows you to answer this requirement for TKS, is there is an xml file in the package with the requirement according to the format approved by the letter of the Federal Tax Service of Russia dated 04/07/2015 No. ED-4-15/5752 “On amendments to the letter of the Federal Tax Service of Russia dated 07/16/2013 No. AS-4-2/12705”.
According to the specified letter, the taxpayer can (but is not obliged) to send a response to the request for explanations in the form of an xml file of the established format as part of the inventory according to the TKS. The document flow system will enable the taxpayer to prepare such a response and submit it to the inspectorate.
In all cases, the organization, in addition to sending a response to the request, can provide an adjustment declaration. Since it is often incorrect data in the declaration that leads to questions from tax authorities.
4. When and how should I submit an adjusted VAT return?
An adjusted VAT return must be sent in the following cases:
- if it is discovered that some information is partially or incompletely reflected;
- if inaccurate information and errors are found.
Moreover, the taxpayer can detect these inconsistencies either independently or receive a request to provide information from the tax inspectorate.
The updated VAT return must include:
- the main part of the declaration (sections 1-7), even if changes are made to sections 8-12;
- those of sections 8-12 that were previously sent to the Federal Tax Service, taking into account the changes made to them;
- other appendices from among the sections in case of changes (additions) to them.
According to the approved format of the declaration, in the “adjustment number” field in the declaration itself and in its annexes, a single value must be indicated corresponding to the number of the submitted “adjustment”.
Thus, it would be a mistake to submit an updated VAT return in which the adjustment number in the declaration and the annexes differs. Many of existing programs To send reports using the TCS, the correction number from the main part of the declaration is automatically entered into all attachments.
The “sign of relevance” field, which has appeared in the VAT return since 2015, is filled in in the appendices only when sending an updated declaration. It allows you to explicitly indicate that previously sent VAT applications are no longer relevant and are sent a new version application, if the “relevance indicator” is equal to 0. If the relevance indicator is equal to 1 in a specific section when sending an adjusting declaration, this will mean that this section was previously relevant and there are no changes in it in the updated declaration.
Again, when sending via TKS, many systems have control for compliance with the “correction number” and the “sign of relevance.”
If changes are made to the sales book or the purchase book, then in the updated declaration, respectively, Appendix 1 to Section 8 or Appendix 1 to Section 9 (additional sheets to the purchase book or to the sales book) are presented. Thus, additional sheets are attached only in the case of an adjustment report. For example, if there was an error in the sales book in the amount of one of the sales, then the relevance of the sales book is set to 0 and the data is corrected directly in this section. And if missed transactions are added to the sales book, then the book itself is assigned a relevance indicator of 1, and Appendix 1 to Section 9 is added, which reflects the missed transaction.
— Within desk audit(if errors and/or contradictions are detected), the inspection may request the taxpayer to provide the necessary explanations (documents). This requirement must be fulfilled within five days.<п.3 ст.88 НК РФ>.
By general rule established by the Tax Code, the period begins on the next day after the calendar date or the occurrence of an event (commission of an action) that determines its beginning<п.2 ст.6.1 НК РФ>.
At the same time, the deadline defined by days, calculated in working days (if it is not set in calendar days)<п.6 ст.6.1 НК РФ>.
Therefore, you must provide the explanations required by the tax authority within five working days. The countdown of this period begins the next day after you receive the request, which is determined by the date of the receipt of acceptance submitted via TKS to the tax authority<подп. 12, 13 Порядка, утв. Приказом ФНС от 17.02.2011 N ММВ-7-2/168, ст. 19 Закона от 06.04.2011 N 63-ФЗ>.
In order to send a receipt to the inspection, tax code gives 6 working days from the date of sending the request by the tax authority<п.5.1 ст.23, п.2, 6 ст.6.1 НК РФ>. For example, the inspection sent you a requirement via TKS on Monday, June 22. From Tuesday, June 23 to Tuesday of the following week (June 30), you are required to send a receipt to the inspectorate for acceptance of this requirement. From the day following the date of sending such a receipt, the five-day period for submitting the information itself begins to run. For example, you sent a receipt on the last day - June 30th. In this case, June 30 is considered the date you received the inspection request. You must provide her with explanations/documents within 5 working days: from July 1 to July 7 inclusive. Thus, in response to the request sent by the TKS inspection on June 22, you can: legally give the required explanations until July 7. Total - more than two weeks.
However, keep in mind that now many special operators have configured their programs in such a way that the requirement cannot be read until you send a receipt for its receipt. And some inspectorates sometimes send a requirement by TKS, stating in it that if an acceptance receipt is not generated within a day, the requirement will be sent by mail. Let us remind you that when sending a request by mail, it is considered received after six days from the date of sending the registered letter<п. 1 ст. 93 и п. 4 ст. 93.1 НК РФ>.
Let us also recall that since 2015, the tax authority can suspend transactions on a taxpayer’s bank accounts if a receipt for acceptance of any of the following documents has not been submitted via TCS:
(i) requirements for the submission of documents<п. 1 ст. 93 НК РФ, п. п. 2, 4 ст. 93.1 НК РФ>;
(i) requirements for providing explanations<п. 3 ст. 88 НК РФ>;
(i) notices of summons to the tax authority<пп. 4 п. 1 ст. 31 НК РФ>.
The head of the tax authority (his deputy) can make an appropriate decision within 10 working days from the date of expiration of the deadline for transferring such a receipt<подп.2 п.3 ст.76 НК РФ>.
As part of a desk audit (if errors and/or contradictions are detected), the inspectorate may request the taxpayer to provide the necessary explanations (documents). This requirement must be fulfilled within five days.<п.3 ст.88 НК РФ>.
According to the general rule established by the Tax Code, the period begins on the next day after the calendar date or the occurrence of an event (action) that determines its beginning<п.2 ст.6.1 НК РФ>.
In this case, the period defined in days is calculated in working days (if it is not set in calendar days)<п.6 ст.6.1 НК РФ>.
Therefore, you must provide the explanations required by the tax authority within five working days. The countdown of this period begins the next day after you receive the request, which is determined by the date of the receipt of acceptance submitted via TKS to the tax authority<подп. 12, 13 Порядка, утв. Приказом ФНС от 17.02.2011 N ММВ-7-2/168, ст. 19 Закона от 06.04.2011 N 63-ФЗ>.
The Tax Code allows 6 working days from the date the tax authority sent the request to the inspectorate.<п.5.1 ст.23, п.2, 6 ст.6.1 НК РФ>. For example, the inspection sent you a requirement via TKS on Monday, June 22. From Tuesday, June 23 to Tuesday of the following week (June 30), you are required to send a receipt to the inspectorate for acceptance of this requirement. From the day following the date of sending such a receipt, the five-day period for submitting the information itself begins to run. For example, you sent a receipt on the last day - June 30. In this case, June 30 is considered the date you received the inspection request. You must provide her with explanations/documents within 5 working days: from July 1 to July 7 inclusive. Thus, to the request sent by the TKS inspection on June 22, you can legally give the required explanations until July 7. Total - more than two weeks.
However, keep in mind that now many special operators have configured their programs in such a way that the requirement cannot be read until you send a receipt for its receipt. And some inspectorates sometimes send a requirement by TKS, stating in it that if an acceptance receipt is not generated within a day, the requirement will be sent by mail. Let us remind you that when sending a request by mail, it is considered received after six days from the date of sending the registered letter<п. 1 ст. 93 и п. 4 ст. 93.1 НК РФ>.
Let us also recall that since 2015, the tax authority can suspend transactions on a taxpayer’s bank accounts if a receipt for acceptance of any of the following documents has not been submitted via TCS:
(i) requirements for the submission of documents<п. 1 ст. 93 НК РФ, п. п. 2, 4 ст. 93.1 НК РФ>,
(i) requirements for providing explanations<п. 3 ст. 88 НК РФ>,
(i) notices of summons to the tax authority<пп. 4 п. 1 ст. 31 НК РФ>.
The head of the tax authority (his deputy) can make an appropriate decision within 10 working days from the date of expiration of the deadline for transferring such a receipt<подп.2 п.3 ст.76 НК РФ>.
Since August 25, 2015, there has been a new procedure for sending documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, in electronic form, approved by order of the Federal Tax Service of Russia dated April 15, 2015 No. ММВ-7-2/ 149@ (hereinafter referred to as the Order). The new Procedure provides for an updated list of documents sent by tax authorities to taxpayers electronically.
Starting January 1, 2015, taxpayers submitting tax returns via the Internet have a new obligation. According to the updated version of clause 5.1 of Art. 23 of the Tax Code of the Russian Federation (clause 5.1 introduced Federal law dated June 28, 2013 No. 134-FZ) such taxpayers upon receipt via telecommunication channels (hereinafter referred to as TCS) of documents used by tax authorities for carrying out events tax control, are required to submit a receipt for acceptance of documents. The deadline for transfer is within six days from the date of their sending by the tax authority.
What sanctions does a taxpayer face if he fails to comply with the new requirement?
Tax authorities have the right to suspend transactions on a taxpayer’s bank accounts, as well as transfers of his electronic funds. However, p.p. 2 p. 3 art. 76 of the Tax Code of the Russian Federation establishes a list of required electronic requests for the use of such actions by tax authorities. It's about about failure to fulfill the obligation to transfer a receipt in relation to the following documents:
Requirements for submission of documents;
Requirements for providing explanations;
Notifications of summons to the tax authority.
The decision to suspend transactions on bank accounts and electronic money transfers is made by the tax authorities within 10 working days from the date of expiration of the established period for transmitting an electronic receipt. Therefore, it actually turns out to be 16 working days from the date of receipt of the electronic request from the tax authority (6 working days are allocated for transmitting the receipt + 10 working days for making the decision to block the account).
Do not forget that such an obligation may also arise for taxpayers who are not payers of the relevant tax, but who have submitted declarations under the TKS. For example, a taxpayer using a simplified taxation system, at the request of the buyer, issued an invoice with a allocated VAT amount and, accordingly, was forced to submit a VAT return in electronic form.
It should be noted that when receiving requests from tax authorities about the projected amount of tax revenues and requests of a similar nature, the taxpayer can ignore such electronic requests without consequences. A favorable amendment for the taxpayer was included in paragraphs. 1 clause 3 art. 76 of the Tax Code of the Russian Federation, concerning the limitation of the time limits for the tax authority to make a decision to suspend transactions on bank accounts and electronic money transfers.
Let us remind you that it can suspend transactions on accounts and transfers of electronic funds of the taxpayer if a declaration is not submitted within 10 working days from the established legislative deadline (for example, for income tax, the deadline for submitting a declaration is 10/28/14, and 11/13/14 expires deadline for submitting a declaration without blocking the account). And the specific period for making such a decision is not specified in the Tax Code of the Russian Federation, so in practice, decisions to block accounts by tax authorities could be made even after three years.
From January 1, 2015, the period for making such a decision was established - within three years from the end of 10 working days following the deadline for submitting the declaration.
The Federal Tax Service of Russia, in a letter dated January 27, 2015, No. ED-4-15/1071, recalled the consequences of taxpayers’ failure to fulfill the obligation to transfer to the tax authority a receipt for accepting a request for the submission of documents - the suspension of transactions on their bank accounts and electronic money transfers.
Movement through the taxpayer's bank accounts will be resumed no later than one day following the earliest of the following dates:
The day the taxpayer submits the receipt of documents sent by the tax authority;
The day of submission of documents (explanations) requested by the tax authority.
New order
Introduced on August 25, 2015 new order sending documents by tax authorities in electronic form, which replaced the previously existing Procedure approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/169@.
This Procedure was developed for tax authorities to carry out tax control activities and provides for 48 different types of documents instead of 23 documents of the “old” Procedure.
Participants in the information exchange when sending these documents in electronic form via TCS are taxpayers, fee payers, tax agents, their representatives, electronic document management operators, tax authorities (clause 2 of the Procedure).
Earlier, in letter No. ED-4-15/6906@ of the Federal Tax Service of Russia dated April 22, 2015, the tax authorities noted that the provisions of the Tax Code of the Russian Federation do not oblige the taxpayer to send a receipt to the tax authority exclusively from the stationary workplace of an official of the organization. In this case, an electronic receipt of documents from the tax office can be sent by a legal or authorized representative of the taxpayer. Let us recall that the legal representatives of a taxpayer-organization are persons authorized to represent the organization on the basis of the law or its constituent documents (Article 27 of the Tax Code of the Russian Federation), and an authorized representative of a taxpayer is recognized as an individual or person authorized by the taxpayer to represent his interests in relations with tax authorities regulated by law on taxes and fees on the basis of a power of attorney (Article 29 of the Tax Code of the Russian Federation). Clause 5 of the Procedure provides that participants in information exchange ensure the storage of all sent and received documents, as well as technological electronic documents with a qualified electronic signature (hereinafter referred to as the CES).
Participants in information exchange must check the receipt of documents and technological electronic documents at least once a day (clause 6 of the Procedure). Thus, most electronic document management operators offer taxpayers to control incoming correspondence using email or SMS notification service.
The updated Procedure specifies how the date of receipt of an electronic document is determined. Thus, the date of sending (sending) a document in electronic form to the taxpayer (taxpayer’s representative) via TKS is the date recorded in the confirmation of the sending date (clause 10 of the Procedure). When the tax authority receives a receipt for acceptance of a document, the date of its receipt by the taxpayer (taxpayer’s representative) in electronic form according to the TKS is considered to be the date of acceptance specified in the receipt of acceptance (clause 11 of the Procedure).
Example
The taxpayer received a request from the tax inspectorate to provide explanations regarding losses in tax reporting for income tax for the first half of 2015. The deadline for fulfilling this requirement is set at 5 days (clause 3 of Article 88 of the Tax Code of the Russian Federation).
What date should be considered the beginning of the deadline for fulfilling the requirement?
Let us recall that in accordance with paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation, the period begins on the next day after the calendar date or the occurrence of an event (action) that determines its beginning. A period defined in days is calculated in working days, unless the period is specified in calendar days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation). In this case, a working day is considered a day that is not recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday.
Therefore, explanations must be provided in tax office within 5 working days from the date of receipt of the request.
Let's assume that the receipt for acceptance of the claim, signed with the taxpayer's electronic signature, is dated October 12, 2015. The reporting period begins from the next day. Thus, the taxpayer must provide explanations in the period from October 13 to October 19, 2015. Weekends are not included in the calculation of deadlines.
Procedure for sending a document in electronic form
The procedure for sending a document in electronic form via TKS is described in Section II of the Procedure.
It should be noted that the above procedure corresponds to the provisions of clause 5.1 of Art. 23 Tax Code of the Russian Federation.
Initially, the document is generated on paper, signed and registered with the tax authority. No later than the next business day after registration, the document is generated in electronic form, signed by the EPC, which allows identifying the relevant tax authority, and sent via TKS to the taxpayer (taxpayer’s representative). In this case, the tax authority records the date of its sending to the taxpayer (taxpayer’s representative).
The tax authority, within the next working day after the day the document was sent in electronic form via TKS, must receive confirmation of the date of sending from the electronic document management operator (clause 13 of the Procedure).
Next, upon receipt from the tax authority of a document in electronic form according to the TKS and there are no grounds for refusing to accept the specified document, the taxpayer (taxpayer’s representative) generates an acceptance receipt, signs it with the taxpayer’s (taxpayer’s representative) CEP and sends it to the tax authority.
The taxpayer (taxpayer's representative) must send the receipt to the tax authority via telecommunication channels within six days from the date the tax authority sent the document to him.
And if there are grounds for refusal to accept a document, the taxpayer (taxpayer’s representative) generates a notice of refusal to accept, signs it with the taxpayer’s (taxpayer’s representative) EPC and sends it to the tax authority (clause 14 of the Procedure).
Grounds for refusal to accept electronic documents by a taxpayer
Clause 15 of the Procedure specifies three such grounds:
Erroneous sending of a document to the taxpayer (taxpayer’s representative);
Non-compliance with the approved format;
Absence (inconsistency) of the tax authority's EPC.
And if on the first basis no questions arise (the document was sent to the name of another taxpayer), then with regard to the last two grounds it is not clear how the taxpayer will technically be able to establish that the documents do not comply with the approved format and the tax authority’s EPC.
Thus, within six working days from the date of sending the documents, the tax authorities must receive from the taxpayer (taxpayer’s representative) a receipt of acceptance or a notice of refusal to accept documents.
In conclusion, we note that the list electronic services The Federal Tax Service of Russia is contained on the official website http://www.nalog.ru/rn77/about_fts/el_usl/. In this section there are services that provide electronic document management, for example, submission of tax and financial statements in electronic form, – legal entity, submission of electronic documents to state registration legal entities and individual entrepreneurs.
If a taxpayer ignores a request received from the Federal Tax Service, tax authorities may block his current account. We are publishing step-by-step instructions on how to correctly respond to electronic requests for documents sent by the Federal Tax Service through the reporting system. IN this article will be described general rules working with requirements. A separate material will be devoted to VAT requirements. Instructions were prepared by system experts for sending reports "".
How the direction of demands is regulated
The procedure for submitting claims is established by the following orders of the Federal Tax Service:
In accordance with clause 5.1 of Article of the Tax Code of the Russian Federation, taxpayers who are required to submit tax returns in electronic form, must ensure the possibility of receiving requirements in electronic form, and are also obliged to submit to the tax authority a receipt of acceptance of such documents in electronic form within six days from the date of their sending by the tax authority.
What documents can the Federal Tax Service send through the reporting system?
In particular, the following may be transmitted electronically:
- Documents used by the tax authority when exercising its powers. For example, decisions made during tax control; notifications about calling the taxpayer; decisions on refund of VAT and excise taxes;
- Requirements for the provision of documents (information). For example, documents about the taxpayer, fee payer and tax agent;
- Demands for payment of taxes, fees, penalties, fines.
Document flow procedure
- The tax authority generates and sends the request electronically (for example, in PDF format).
- The electronic document management (EDF) operator generates a “Submission Date Confirmation”, which records the date the request was sent in electronic form. This confirmation is sent to the Federal Tax Service and the taxpayer.
- After receiving the request, the taxpayer submits an “Acceptance Receipt” or “Notice of Refusal” to the Federal Tax Service.
“Receipt of acceptance” is a document confirming the receipt of the request (but not necessarily agreement with it). The receipt must be submitted to the inspection no later than six working days from the date the inspection sends the request.
If the taxpayer, who is obliged to ensure receipt of claims electronically, does not send a receipt for receipt of the claim on time, then the Federal Tax Service may block current accounts such a taxpayer (see "").
A “Notice of Refusal” is generated in the following cases:
- demand sent to this taxpayer erroneously (intended for another addressee);
- the requirement does not comply with the established format;
- the requirement does not contain (does not correspond to) the digital signature of the authorized tax authority official.
In the system for generating and sending reports “Kontur.Extern” these checks are performed. If the request is correct, the subscriber is prompted to send a receipt. If one of the above errors is detected, the system will prompt you to send a failure notification.
The taxpayer is obliged to familiarize himself with the requirement of the Federal Tax Service and comply with it within the time limits established in the received document. If you disagree with the requirement, the taxpayer should contact the inspectorate that issued it.
Requirements in the Kontur.Extern system
To view the requirements you must:
1. On home page“Kontour.Extern” go to the “New” menu, select the “Requirements” section and click the “All requirements” link.
In order to timely track the receipt of requests from tax authorities, it is recommended to set up notifications by email or mobile phone about new incoming documents to Kontur.Extern.
2. Click on the name of the received document. The page that opens will contain the following data:
- “Requirements files” - within the framework of one document flow, the Federal Tax Service can send several types of documents. To view them, you need to click on the name of the requirement and save the proposed file. The file is saved in PDF format and can be opened using Adobe Reader.
- Link “Receipt of acceptance” or “Notice of refusal”.
- The “Save all documents and signatures” link, when clicked, saves the requirements, their signatures, as well as the “Requirement Description” - a file that is an xml structure and contains service information about the composition of the document flow.
"Kontur.Extern" checks the requirements sent to the Federal Tax Service for errors. If the checks are passed, the user is prompted to submit an acceptance receipt. The receipt confirms the receipt of the request, but does not express agreement with it. The receipt must be submitted to the inspection no later than six working days from the date the inspection sends the request.
If a request to submit documents is received, then after sending the receipt of acceptance, the “Upload and send documents” button becomes active.
It is proposed to send a refusal to the inspection in one of three cases.
- The request was erroneously sent to the taxpayer.
- The requirement does not comply with the approved format.
- Absent electronic signature responsible person tax authority.
To submit a refusal, click on the “Notification of refusal” button.
After sending the receipt/notification of refusal, the document flow status changes to “Processed”. As soon as the document is received by the Federal Tax Service, the status will be changed to “Document flow completed.”
If the organization is not the direct addressee of the request (for example, when sending reports for organizations under maintenance), then the request can be sent by email to a representative of the organization to which the request was intended. To do this, click on the “Forward request by email” button.
The receipt or refusal of the request can be sent to the tax office again by clicking on the “Resend” link.