Source: JSC "OVIONT INFORM"

1. Documents confirming the fact of submission of reports to various regulatory authorities

1.1 Exchange of electronic documents between the taxpayer and the Federal Tax Service

According to the Procedure (approved by Order of the Federal Tax Service dated November 2, 2009 No. MM-7-6/534@) for submitting reports to the Federal Tax Service in electronic form, the fact of submitting reports to the Federal Tax Service is confirmed acceptance receipt, in which the date of submission of the document is fixed based on the date specified in the electronic document "Confirmation of dispatch date", generated by a special communications operator or the tax authority itself (when sent directly to the tax authority).

The fact that the reporting was uploaded into the information database of the tax authority without errors is confirmed by an electronic document "Notice of entry". If inaccuracies are found in the reporting, the Federal Tax Service will send "Notice of clarification", upon receipt of which the taxpayer must correct the errors indicated in the notification and re-send the declaration to the Federal Tax Service. At the same time, penalties for late submission of reports are not collected, since the delivery date has already been previously recorded in the document “Confirmation of the date of dispatch.”

Table 1. Types of accompanying documents used in electronic document management with the Federal Tax Service

	Document type	Start of file name
	Information message about the authenticity issued to the representative about vesting him with the authority to perform duties to the tax authority
	Notification about clarification of tax return
	Receipt of acceptance
	Confirmation of the date of sending by the taxpayer (representative) of the declaration (calculation) in electronic form
	Notice of refusal to accept a tax return (calculation) in electronic form		Form approved By Order of the Federal Tax Service of Russia dated February 25, 2009 No. MM-7-6/85@
	Notice of entering information specified in the tax return
	Notification of receipt of electronic document(s) in electronic form

In Fig. Figure 1 shows the composition of electronic documents that participate in the exchange between the taxpayer, the special communications operator and the tax authority when submitting an income tax return.

Rice. 1. Contents of electronic documents accompanying the submission of an income tax return to the tax authority

As can be seen from Fig. 1, document flow includes two types of files:

1. An .xml file is an electronic version of a reporting document or a document confirming its dispatch, compiled in the format established by the Federal Tax Service;
2. sig file is an electronic digital signature (qualified digital signature) of the authorized person who signed the document, namely: a taxpayer, a special operator or a regulatory authority. For the convenience of linking a document file and its digital signature, the name of the latter is usually formed by adding the “.sig” extension to the document file name. Thus, a digital signature file is generated, the name of which ends in “.xml.sig”. Why “usually”, because the programs of some special operators do not do this, which makes it difficult for users and other programs to understand the purpose and connection of the generated files.

1.2. Characteristics of electronic document flow between the taxpayer and the Social Insurance Fund

The procedure for the exchange of documents in electronic form with digital signature between policyholders and the Social Insurance Fund, approved by Order No. 19 of the Social Insurance Fund dated February 12, 2010 (as amended on June 14, 2011), assumes that the document confirming the submission of Form 4-FSS is:

1. receipt of payment or
2. receipt of receipt of the calculation with errors

The date of submission of the report, which determines whether the policyholder submitted the reports on time, is recorded in the receipt itself (and not in the confirmation of the date of dispatch, since such a document is not provided for when submitting reports to the Social Insurance Fund).

If you receive a receipt with errors, the Fund recommends making corrections to Form 4-FSS (in accordance with the error protocol) and re-sending the report to the FSS gateway. In this case, the date of submission of the report will be considered the date specified in first generated receipt for the current reporting period.

The documents accompanying the submission of Form 4-FSS in electronic form include reports on errors in format and/or logical control (if any errors exist), as well as a receipt (see Table 2).

Table 2. Types of accompanying documents used in electronic document management with the Social Insurance Fund

The receipt of the Fund’s receipt of the report (with or without errors) is an encrypted and signed by an authorized person of the FSS file with the extension “.p7e”. After decrypting the receipt file, you can see that it contains an html file of the protocol for processing the 4-FSS report file and the original xml report of the policyholder. The presence of such two files in the receipt confirms that the receipt corresponds exactly to the 4-FSS report included in it.

1.3 Characteristics of electronic document flow between the taxpayer and the Pension Fund of Russia

According to the Order of the Board of the Pension Fund of October 11, 2007. No. 190r, which regulates electronic document flow with policyholders; the document confirming the fact of submitting reports to the Pension Fund of Russia is the reporting control protocol. The latter can have either a “positive” status, meaning that the reporting is considered successfully accepted, or a “negative” status, if errors were identified in the reporting to the Pension Fund of Russia, which should be corrected and the reporting sent again.

Similar to reporting to the Federal Tax Service, personalized accounting information and RSV-1 generated electronically are usually two types of files: “.xml” and “.xml.sig”.

Rice. 2. Contents of electronic documents accompanying the submission of a package of information to the Pension Fund of Russia

2. Features of storing documents confirming delivery

Having decided on the documents that confirm the fact of submitting reports to regulatory authorities, we will figure out the places of their storage/location.

So, in order. Reporting to the Federal Tax Service in electronic form can be submitted through:

1. special communications operator,
2. directly to the tax authority using a non-special operator scheme, for example, through the GNIVTs-Priem Region system (GPR scheme) or through the website of the Federal Tax Service of Russia.

In the first case, the sent reports, as well as a set of supporting documents, are transmitted through the server of a special communications operator. And some special operators may store such documents in encrypted form on the special operator’s server, for example, on the server of the Kontur-Extern system. If it is required to submit electronic reporting documents certified by the tax authority to a credit institution, auditors, competition commission or inspectors of regulatory authorities, then they must be saved to disk. This can be done using the workflow saving function. Such functions are implemented in most electronic reporting programs. This is exactly what they call “preservation of document flow” in the “Balance-2W” program and the “Kontur-Extern” system.

If the reporting is sent through the Federal Tax Service website, then the submitted reporting document and its digital signature, as well as documents confirming its submission, must be stored on the Federal Tax Service website (see Fig. 3).

Rice. 3. Reporting and accompanying documents sent through the Federal Tax Service Portal

All electronic documents exchanged between the taxpayer, the special operator (if he participates in electronic document flow) and the tax authority are usually saved in the form of files in two formats: “.xml” and “.xml.sig”. The first document is an electronic document file generated according to the established format. The second is an electronic signature under the document of an authorized person.

An Xml file can be opened using a browser, but only a specialist who understands document formats can “read” it (see example file in Fig. 4).

Rice. 4. File reporting an error in the declaration received from the Federal Tax Service

You can view files with the extension “.xml.sig” containing digital signatures in a convenient form using specialized software that allows you to check signatures on electronic documents. One such well-known program is CryptoARM - a program that provides a dialog interface for performing cryptographic operations, such as encryption and decryption, generation and verification of electronic signatures, and others.

The situation with storing reports in the Social Insurance Fund is somewhat different. Forms 4-FSS sent electronically are received at a single reception gateway for the entire country, where the receipt of their receipt, which are electronic legally significant supporting documents, is stored. If there are errors on the FSS Gateway, you can also find a protocol of format and (or) logical control errors.

Rice. 5. Displaying the status of electronic document flow with the Social Insurance Fund on the Reception Gateway

To read the receipt, the FSS invites policyholders to use the ARM.exe program, which decrypts the receipt file with the extension “.p7e”, signed by an authorized person of the FSS.

With documents confirming the submission of reports to the Pension Fund in electronic form, the situation also has its own characteristics. So, completed document flow for personalized accounting, according to the requirements of the Pension Fund, cannot be stored on the servers of special communications operators. Therefore, policyholders who use the web services of special operators to send and store documents and who wish to view at any time and, if necessary, provide to persons inspecting their activities not only the reporting to the Pension Fund of Russia, but also documents confirming its submission, must promptly save the documents on their desktop place. For this purpose, such special operators have a special function “Save all documents and signatures.”

The reporting saved on the policyholder’s workstation and the documents confirming its delivery, as mentioned earlier, also usually consists of two types of files: “.xml” and “.xml.sig” (see Fig. 2). You can view them in the same way as tax reporting using software that allows you to decrypt and verify signatures under electronic documents, for example, the CryptoARM program.

Thus, to view and securely store documents confirming the submission of reports to regulatory authorities, we recommend that companies:

1. regularly save in an electronic archive on your disk sets of electronic documents confirming the submission of reports to regulatory authorities,
2. be able to view these electronic documents using specialized programs. But for this, programs such as the above-mentioned CryptoArm and ARM.exe are not very convenient. CryptoArm, being universal, does not allow you to view xml reports in an accountant-readable form, and ARM.exe is intended only for working with 4-FSS calculations.

3. Software for storing and viewing documents confirming the submission of reports

To work with the archive of electronic documents, the OVIONT INFORM company has developed the program “Balance-2: Viewing electronic documents”, which allows you to view electronic documents prepared in accordance with the requirements of the Federal Tax Service, the Pension Fund of Russia and the Social Insurance Fund of Russia and document file formats for transmitting them electronically .

The program allows you to view:

• list of documents confirming the fact of submission of reports to the regulatory authority (Fig.),

Rice. 6. Main window of the program “Balance-2: Viewing electronic documents”

• an electronic reporting document submitted to the regulatory authority, including the Federal Tax Service, the Social Insurance Fund and the Pension Fund of Russia (Fig. 7),

Rice. 7. Electronic reporting document

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• information about the person who signed it and the certificate of his electronic digital signature (Fig. 8),

Rice. 8. View information about digital signature and certificate

• information about sending the document to the regulatory authority,
• information about the person who received the document and the certificate of his electronic digital signature,
• documents confirming the shipment and their delivery between the sender and the recipient, including receipts of receipt, control protocols, notifications about entering electronic documents into the database, as well as digital signatures of authorized persons of regulatory authorities (Fig. 9).

Rice. 9. Viewing the notification of receipt of the declaration from the tax authority

The program will be useful not only for persons preparing and accepting reports in accordance with the requirements of the law, that is, taxpayers and regulatory authorities - the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, but also for persons wishing to exchange electronic documents at will, for example, credit institutions accepting borrowers' reports in electronic form, to their clients, auditors, and heads of financial departments.

The “Balance-2: Viewing electronic documents” program can be used by users not only of the “Balance-2W” program, but of other electronic reporting programs and by subscribers of any specialized telecom operators.

Maybe. Moreover, for some organizations, according to clause 3 of Art. 80 of the Tax Code, compliance with this format is mandatory, for others it is voluntary. In any case, regardless of how documents are sent, the procedure and format for submitting electronic reporting is regulated and is the same for everyone. There are several documents defining the procedure. Firstly, these are the Administrative Regulations approved by Order of the Ministry of Finance of Russia dated January 18, 2008 No. 9n. Secondly, Methodological recommendations for organizing electronic document management, approved by Order of the Federal Tax Service of Russia dated November 2, 2009 N MM-7-6/534@.
Note that although the above Methodological Recommendations were adopted quite a long time ago, in fact they came into effect only at the end of November 2010 (Order of the Federal Tax Service of Russia dated November 17, 2010 N ММВ-7-6/610@ "On putting software into commercial operation security that implements the Methodological Recommendations approved by Order of the Federal Tax Service of Russia dated November 2, 2009 N MM-7-6/534@"). Prior to this, the procedure for submitting electronic reporting and the necessary documents were determined by Order of the Federal Tax Service of Russia dated February 6, 2008 N MM-3-6/50@.
Due to the fact that the new rules came into force quite recently, we will consider the procedure for all participants in electronic document management in more detail. First of all, we draw the attention of readers to the fact that, in accordance with the new procedure, a mandatory participant in electronic document flow is now specialized telecom operator. Previously, especially in practice, it was possible to submit electronic reporting directly to the tax office server.

Electronic reporting process

So, in process the following happens.
The taxpayer generates a tax return (calculation) in electronic form (in accordance with the approved format and procedure for filling it out) and signs it with an electronic digital signature (legal or authorized representative). Generates an information message about the details of the power of attorney issued to the representative (if the digital signature belongs to the representative) and sends the signed documents - a tax return (calculation) plus an information message about the details of the power of attorney (if necessary) to the tax authority through a special operator.
Within two hours, the special operator records the date of sending of the electronic document (documents), generates confirmation of the date of sending of the electronic document (documents), certifying it with his digital signature, sends confirmation of the date of sending of the electronic document (documents) to the taxpayer (representative) and to the tax authority.
Attention! If the declaration is successfully accepted by the tax authority, this date will be considered the date of its submission.
Within 24 hours, the taxpayer generates a notice of receipt of confirmation of the date of sending of the electronic document (documents), signs it with an electronic digital signature and sends it to the special operator.
The tax authority, no later than four hours from the moment of receipt of the electronic document (documents) of the taxpayer (representative), monitors its compliance with the requirements of paragraph 1 of Section. I of Appendix No. 6, carries out primary control in accordance with paragraphs 2 - 5 of section. I Appendix No. 6.
In case of compliance, it generates, signs and sends to the taxpayer, through a special operator, a notice of receipt of the electronic document (documents) of the taxpayer (representative), and to the special operator - a notice of receipt of confirmation of the date of dispatch.
In case of discrepancy, it generates an error message, which is sent to the sender registered in the system in clear (not encrypted) form, and generates a notification of refusal indicating the reasons for the refusal.
The document flow procedure ends here.
Attention! If at this stage an error message or notification of refusal is received, the declaration (calculation) is considered to be submitted in violation of the electronic document flow deadlines!
If there are no grounds for refusal to accept (within four hours from the receipt of the electronic document... from the taxpayer), the tax authority sends the received documents for further processing.
Then, within four hours from the moment of entry into the software package for further processing, it carries out final control for compliance with the requirements of Section. II Appendix No. 6.
If there are no violations, registers a tax return (calculation) and generates an acceptance receipt.
If a violation is detected, it generates a notification of refusal of admission indicating the reasons for the refusal.
The tax authority sends a receipt for acceptance of a tax return or a notice of refusal no later than the next business day after the day of receipt to the taxpayer through a special operator. Please note that if a refusal notice is received at this stage, the declaration (calculation) is considered not submitted! The declaration is submitted as soon as the payer receives the acceptance receipt. In this case, the date of submission of documents is considered to be the date indicated in the confirmation of the special communications operator.
Based on the results of processing the tax return (calculation), the tax authority generates a notice of entry (or a notice of clarification) in case of errors and, no later than the next business day following the day of receipt, sends it to the taxpayer through a special operator.
The document flow is completed if the entry notification is received. A clarification notice means that clarifications must be made to the declaration (i.e., a corrective report must be submitted). Accordingly, when submitting this data, the same procedure applies as when submitting the main declaration.

Dispatch confirmation

The new procedure has significantly expanded the list of documents that need to be exchanged. He delimited the time allotted to the special operator and the tax authority to perform certain actions. Identified those moments when the document flow is completed and the reporting is submitted. Thus, now, to confirm that the reporting has been submitted, the taxpayer must have: confirmation of dispatch from the special communications operator and a receipt. The document flow ends with a notification of entry.
It is obvious that the procedure discussed above has significantly complicated the life of taxpayers. And in the past there have often been disputes about what day is considered the date of submission of electronic reporting. This became relevant for those who submitted reports in the last days, but for some reason (technical failures, errors in the submitted documents, etc.) the tax authorities refused to accept these reports. Or for those who simply could not, for technical reasons, send reports to the Federal Tax Service or even to the special operator’s server. As a result, according to the Federal Tax Service, the taxpayer violated the reporting deadlines, and naturally, the inspectors tried to fine him under Art. 119 of the Tax Code of the Russian Federation.
How were these problems solved? In all cases, the time of sending the declaration was set according to the date recorded in the confirmation of the special communications operator. And although the tax authorities insisted that the reporting could not be submitted without a control protocol, the established arbitration practice was clear. If the taxpayer had a confirmation from a special communications operator about sending the report and if this report was sent on time, then the accrual of a fine for failure to submit a declaration was considered unlawful (Resolution of the Federal Antimonopoly Service of the North-Western District of March 12, 2010 in case No. A13-5546/2008) . This rule was in effect even in cases where the declaration was submitted in an outdated format (Resolutions of the FAS CO dated August 3, 2006 in case No. A09-2953/06-29, FAS PO dated March 22, 2006 in case No. A49-11353 /2005, FAS ZSO dated January 24, 2007 N F04-8916/2006(30071-A45-41)).
The return will now be considered unfiled until the taxpayer receives the acceptance receipt. A receipt will be generated only if the receiving and software systems on the inspection side do not detect certain errors. And they can be very different, in particular, the declaration may simply not be read or may be generated by the taxpayer in an old format. In this case, the accountant will receive either an error message or a notification of refusal to accept the report, which will list the errors due to which the file was not accepted. In both cases, the document flow stops. This means that all errors must be corrected and the report resubmitted. At this stage the report is considered not submitted. Naturally, if the reporting is sent on the last day and is not accepted, disputes with the Federal Tax Service cannot be avoided.
It is now difficult to predict how arbitration practice will develop. On the one hand, still in Art. 80 of the Tax Code of the Russian Federation, the deadline for submitting an electronic declaration is defined as the date of confirmation of the telecom operator. However, now the current recommendations directly determine: in order for the report to be considered accepted and the document flow to be completed, the taxpayer must have not only the confirmation of the special operator, but also a receipt of acceptance. Of course, the newly introduced rules worsen the situation for taxpayers.
Now, in order to guarantee the timely submission of electronic reporting, the declaration must be sent at least two days before the deadline for its submission. Otherwise, taking into account the time allotted to the tax authorities for its verification, the declaration may not be submitted. In addition, given the almost universal unwillingness of tax authorities to ensure round-the-clock operation of software systems, as well as the lack of a sufficient number of technical specialists, problems for taxpayers will increase. And it is unlikely that the “emergency situations” provided for in the Methodological Recommendations will correct the situation.

Late submission

The first and, perhaps, the most effective solution to the problem is not to leave reporting until the last days. It must be borne in mind that telecom operators may also have technical difficulties, for which the taxpayer will ultimately have to answer. After all, responsibility for late submission of the declaration rests with him. This is especially true for those whose obligation to submit electronic reports is determined by the Tax Code. Although judges believe that in this case the organization has the right to submit reports on another medium (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 17, 2009 N 11500/08, dated February 3, 2009 N 11482/08), there is still a possibility of litigation quite high. Moreover, the Tax Code of the Russian Federation now provides for a fine for failure to submit reports in electronic form. Those who submit electronic declarations voluntarily and leave their submission until the last days can be recommended to bring the documents in person or send them by mail.
However, situations are different. If, however, it happens that for some reason the electronic declaration was not submitted on time, do not give up and challenge the decision of the tax authorities in court. In any case, the fine can be significantly reduced. As noted by the Supreme Arbitration Court of the Russian Federation (see Resolution No. VAS-11019/09 of December 8, 2009), the fine for failure to submit a declaration cannot be several times greater than the arrears. Also, when trying to fine a taxpayer under Art. 119 of the Tax Code of the Russian Federation, one can refer to the absence of his guilt (Resolutions of the Seventeenth Arbitration Court of Appeal dated March 26, 2009 N 17AP-1692/2009-AK, FAS East Siberian District dated August 19, 2010 in case N A58-10700/09) .
In general, of course, it seems obvious that after the new procedure comes into force, many organizations will lose the desire to submit reports electronically. Moreover, for the majority at present this is still a voluntary matter. Many will return to the old proven method and will once again submit reports using regular mail, because... There are fewer and fewer advantages to presenting reports electronically.

From September 1, 2014, the sending and receiving of declarations is carried out in accordance with the order of the Federal Tax Service of the Russian Federation dated July 31, 2014 N ММВ-7-6/398@ “On approval of Methodological recommendations for organizing electronic document flow when submitting tax returns (calculations) in electronic form via telecommunications communication channels." Also, this order, from September 1, 2014, invalidates the order of the Federal Tax Service of Russia dated November 2, 2009 N MM-7-6/534@.

When submitting reports signed with a certificate of an authorized representative, an information message about the representation is sent with each declaration (see What are the features of submitting tax reports through an authorized representative?).

The procedure for document flow with the Federal Tax Service

After sending the report, the taxpayer receives the following documents:

1. Confirmation of the date of sending the report

This is an electronic document generated by a specialized telecom operator, containing data on the date and time of sending the declaration. Generated immediately after the report is sent.

The date of submission of the report, which is indicated on the receipt of acceptance, corresponds to the date recorded in the confirmation of the date of dispatch.

2. Notice of receipt or error message.

• Notice of receipt is an electronic document confirming the receipt of the report by the tax authority. Formed by the tax authority, received within 6 hours after sending the report. Upon receipt of notification of receipt, document flow continues. It is necessary to await the results of further verification of the report by the tax authority.
• Error message is an electronic document generated by the tax authority containing information about errors. Received from the Federal Tax Service within 6 hours after sending the report. If you receive an error message, it means that the report was not accepted. Document flow stops. It is necessary to correct the errors indicated in the message and repeat the procedure for sending the report.

3. Receipt of acceptance or notice of refusal.

• Receipt of acceptance is an electronic document generated by the tax authority confirming the fact of receipt of the report. Received from the Federal Tax Service within the next business day after sending the report. Upon receipt of the acceptance receipt, the document flow continues. You must wait for the results of entering data into the tax authority database.
• Notice of refusal is an electronic document generated by the tax authority, confirming the fact of refusal to accept information, indicating the reasons for the refusal. Received from the Federal Tax Service within 6-12 hours after sending the report. If a refusal notice is received, this means that the report has not been accepted. Document flow stops. It is necessary to correct the errors indicated in the notification and repeat the procedure for sending the report.

4. Notification of entry or clarification notice.

• Input notice is an electronic document generated by the tax authority, confirming the fact that the report has been uploaded to the inspection database. Received from the Federal Tax Service within two working days after sending the receipt. If a notification of entry has arrived, this means that the report has been accepted. The document flow is completed.
• Notification of clarification is an electronic document generated by the tax authority, confirming the fact that the report has been uploaded to the inspection database, but containing a message about the need to provide clarifications. Received from the Federal Tax Service within two working days after sending the acceptance receipt. If a notification of clarification has been received, this means that the report has been accepted, but requires clarification. It is necessary to send a corrective report, making the necessary clarifications.

Document flow deadlines

The maximum period for completed document flow, according to methodological recommendations, should not exceed three working days with the automatic functioning of the tax authority’s reception complex.

You can submit a completed tax return only to the tax office located at the place of permanent registration of the person submitting it (?). In this case, the place of his temporary residence or stay (for example, for work or study) does not matter.

That is, If you are in another city for a long time, you cannot submit documents to the tax office located there– to do this you need to come to the authority at the place of registration or use the mail (?).

The only exception are persons who do not have a permanent residence permit or registration at all, but only have a temporary one. In this case, the tax return is submitted at the place of temporary registration, but before this you should contact the local tax service in advance for registration.

Delivery methods

There are several ways to submit returns to the tax office.

1. The first one is personal appeal. For many people it is the simplest and most convenient.

   In addition, when submitting documents in person, you don’t have to worry about their correctness - the receiving inspector will check them first and, in case of errors, will suggest what needs to be corrected or clarified. The disadvantage of this method is the need to have sufficient free time, especially in the case of queues at the inspection.

2. Another way - send your tax return by mail(this right is specified in paragraph 4 of Article 80 of the Tax Code of the Russian Federation). It allows you to significantly save time, and in some cases it is the only one available - for example, in case of a long absence from the place of registration (when working for a long time in other regions).
3. Besides, It is also possible to submit a tax return online, using a special taxpayer account located on the Federal Tax Service website. This is the most convenient and fastest way, but only if you have a stable Internet connection.

   ADVICE: You can also use the taxpayer’s account on the State Services website (however, it is available only to users registered on this portal and who have completed the identity verification procedure).

The features of filing a declaration for individuals and legal entities are described.

How is the fact of admission recorded?

When contacting the tax service in person, confirmation that the declaration has been accepted is by placing an appropriate acceptance mark in the copy of the submitted document. When sending by mail, a similar role is played by receiving a receipt, which indicates the exact details of the sender and recipient, as well as the time it was received by the postal service.

In the case of sending a tax return via the Internet, after some time the payer receives a so-called acceptance receipt, which can be printed and this is an official supporting document (an additional application to the tax service in order to put a stamp on it, as is sometimes required, is not necessary ).

Below you can see a photo of the acceptance receipt:

How to request a copy from the Federal Tax Service?

In order to request a copy of a previously submitted tax return, you must personally contact the authority at your place of registration and submit an application to receive it. In most cases, the document can be taken immediately on the day of application. Also, it is possible to obtain a copy of the declaration through the tax office website in the taxpayer’s account.

What kind of application will need to be made?

An application for receiving copies of a tax return is drawn up either in a free form, indicating the numbers of the required documents and the time of their submission, or drawn up according to a sample, which can be obtained directly from the tax office (usually all samples are located in a place accessible to visitors).

IMPORTANT: If it is possible to re-print the declarations, you can make copies of them yourself and simply take them to the inspectorate to put the appropriate marks and stamps.

What is a receipt?

An acceptance receipt is an electronic document that includes tax return data. It confirms that the declaration was submitted by the taxpayer and accepted by the service, in confirmation of which it contains electronic signatures of the inspectorate and the payer.

If services are denied

In some cases, the tax office may refuse to accept it. Usually this can be caused by one of the following reasons: the absence of documents identifying the person submitting the declaration, its execution according to the old model (?), or filling out with errors.

In addition, if a document is submitted in paper form, then the absence of the necessary signatures and seals of the organization is also grounds for refusal (as is the absence of an electronic signature for).

In all these cases, it is necessary to correct all these shortcomings and resubmit the declaration. We wrote about how to submit an amended (clarified) declaration.

Watch the video about the reasons for the tax service’s refusal to accept an income tax return:

Conclusion

Thus, with the right approach, the acceptance of a tax return by authorities does not present much difficulty and can be accomplished in a variety of ways. The most important thing you should pay attention to is that it is filled out correctly and that it contains all the necessary supporting notes and signatures.

The Ministry explained the procedure for submitting financial statements electronically. The department noted that the receipt is confirmation of receipt of documents.

The Ministry of Finance of the Russian Federation clarified some points regarding the submission of financial statements in electronic form. The department answered the taxpayer's question. The organization was interested in whether the receipt for the acceptance of the balance sheet in electronic form is a confirmation that it was accepted by the tax authority. The department's commentary was published on the official website of the Consultant Plus company. The Ministry of Finance reported that such a receipt confirms the fact that the documents have been accepted by the tax service. Experts recalled that the obligation of organizations to submit financial statements to the tax authorities is established by the Federal Law “On Accounting”. At the same time, the Tax Code of the Russian Federation does not provide for the submission of documents in electronic form. Submission of electronic accounting reports to the tax authority is possible only in the format approved by order of the Federal Tax Service of Russia. The ministry noted:

In paragraph 161 of the Administrative Regulations of the Federal Tax Service for the performance of the state function of freely informing (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as the presentation of tax return forms (calculations) and an explanation of the procedure for filling them out, approved by the Order of the Ministry of Finance of Russia dated 18.01 .2008 N 9n, it is provided that the official responsible for the performance of the state function accepts financial statements in a manner similar to the procedure for accepting tax returns (calculations) established by the Administrative Regulations. Clause 135 of the said Administrative Regulations states that when submitting a tax return (calculation) via telecommunication channels, the final result of the execution of the administrative procedure for accepting tax returns (calculations) is registration of the tax return (calculation) in the information resource of the Federal Tax Service of Russia inspection, sending it to the taxpayer ( his representative) a receipt for acceptance of the tax return (calculation) in the form of an electronic document signed with the digital signature of an authorized representative of the Federal Tax Service of Russia inspection.

Let us remind you that organizations can submit financial statements electronically in accordance with Federal Law No. 32-FZ of March 28, 2002. The document states the following:

When receiving financial statements via telecommunication channels, the user of the financial statements is obliged to transfer the acceptance receipt to the organization in electronic form. The date of submission of financial statements by an organization is considered to be the date of sending a postal item with an inventory of the contents or the date of its sending via telecommunication channels or the date of actual transmission according to ownership

We also add that the Ministry of Finance has the authority to provide advice on legislation on taxes and fees. Explanations on this issue are given in letter dated August 7, 2007 N 03-02-07/2-138. The document establishes that the department’s consultations are not normative legal acts, do not contain legal norms and are not aimed at establishing, amending or repealing legal norms.