On paper. What is better - books in paper or electronic form? Not on paper carriages as
What if the tax authority refuses to receive tax and accounting reporting on paper care, insisting on its provision in electronic form?
In the organization, one person is listed, registered as the largest taxpayer, the organization does not consist, currently financial and economic activity does not lead, gives "empty" reports. The tax authority conducted a seminar on which it was reported that the accounting and tax reporting in paper should not be accepted. Are the tax authorities legitimate?
First of all, we indicate that in the situation under consideration, the organization has the right to represent tax and accounting reports on paper carriers, the tax authority refusal to accept such reporting is wrong.
Tax reporting
The procedure for submitting tax reporters to tax authorities is regulated art. 80 NK RF .According to paragraph 3 of Art. 80 Tax Code of the Russian Federation The tax declaration (calculation) is submitted to the tax authority at the place of accounting of the taxpayer (payer of the collection, tax agent) on the prescribed form on paper or on established formats in electronic form together with documents, which in accordance with the Tax Code should be attached to the tax Declaration (calculation). Taxpayers have the right to submit documents that, in accordance with the Tax Code of the Russian Federation, should be attached to the tax declaration (calculation) in electronic form.
In this case, para. 2 p. 3 Art. The 80 Tax Code of the Russian Federation it was determined that taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people, as well as newly created (including the reorganization) of the organization, the number of employees of which exceeds the specified limit, represent the tax declarations (calculations) into the tax authority established formats in electronic form, unless the procedure for submitting information referred to state secrets is not provided for by the legislation of the Russian Federation.
In addition, the obligation to submit tax reporting in electronic form is entrusted with taxpayers, assigned in accordance with Art. 83 Tax Code of the Russian Federation to the category of the largest (paragraph 4 of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
Thus, it is not entitled to take tax reports on paper only:
Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people;
Taxpayers, registered with the tax authority as the largest.
All other taxpayers Method for submitting tax reporting (on paper or electronic form) are chosen independently.
Moreover, the Tax Code of the Russian Federation obliges the tax authorities to provide taxpayers for tax returns of tax returns (calculations) (paragraph 5 of paragraph 3 of Art. 80 of the Tax Code).
Clause 4 of Art. The 80 Tax Code of the Russian Federation found that the tax authority is not entitled to refuse to accept the tax declaration (calculation) represented by the taxpayer (payer of fees, tax agent) on the prescribed form (established format), and is obliged to put on the request of the taxpayer (payer of the collection, tax agent) on request Copies of the tax return (copies of the calculation) mark on the adoption and date of its receipt upon receipt of the tax declaration (calculation) on paper or transfer the taxpayer (payer of collection, tax agent) receipt of admission to electronic form - upon receipt of the tax declaration (calculation) in telecommunication Communication channels.
Order of the Ministry of Finance of Russia dated 02.07.2012 N 99n approved the administrative regulations of the Federal Tax Service of Russia for the provision of public services for free informs (including in writing) taxpayers, fees of fees and tax agents on existing taxes and fees, tax laws and fees and accepted in According to the regulatory legal acts, the procedure for the calculation and payment of taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, the authorities of tax authorities and their officials, as well as on receiving tax declarations (calculations) (hereinafter referred to as the FNS Regulation). This document contains sections: "Receiving tax declarations (calculations)" (PP 186-193 of the Rules of the Federal Tax Service) and "Receiving Tax Declarations (Calculations) presented on the Paper Applicant directly" (pp 194-203 of the FTS Regulations ), in detail revealing the process of receiving reporting, including the reporting presented on paper.
Of the above standards of the Tax Code of the Russian Federation and from the provisions of the FNS regulations, it follows that if the organization does not relate to taxpayers in respect of which paragraphs 2 and 4 of paragraph 3 of Art. The 80 Tax Code of the Russian Federation provides for the presentation of tax reporting in electronic form, the organization has the right to submit to the tax authority to the tax reporting on the prescribed form on paper. The requirements of the tax authority on submission to such an organization of tax reporting in electronic form are illegal.
The tax authority does not have the right to refuse the taxpayer in the receipt of tax reporting on paper on paper, says the Ministry of Finance of Russia, see, for example, the letters of the Ministry of Finance of Russia dated 13.02.2008 No. 03-02-08 / 5, from 11/14/2007 N 03 -02-07 / 1-472.
The tax authority directly indicates the misunderstanding of the tax authority in taking tax reporting on paper (a letter of MNS of Russia of June 22, 2004 No. 06-5-03 / 866 "On the inadmissibility of the tax authorities in the reception of tax returns on paper"). The given letter said that the MNS of Russia instructs to take measures to prevent the facts of failures by lower tax authorities in the reception of tax returns (calculations) on paper carriers.
For your information:
In accordance with paragraph 4 of Art. 80 Tax Code of the Russian Federation The tax declaration (calculation) may be represented by the taxpayer (payer of the collection, tax agent) in the tax authority personally or through a representative, directed in the form of a mailing of the investment describing or transferred in electronic form by telecommunication channels of communication.
When sending a tax return (calculation) by mail, the date of its presentation is the date of sending postal departure with the description of the investment. When transferring the tax return (calculation) on telecommunication channels of communication, its submission is considered to be the date of its dispatch.
Financial statements
In the federal law of 06.12.2011 N 402-FZ "On Accounting" (hereinafter - the law N 402-FZ) there are no provisions on what form (in paper or electronic) accounting reports are submitted to the tax authorities.The obligation of the taxpayer to submit accounting reports to the tax authorities is provided for only PP. 5 p. 1 Art. 23 NK RF. In accordance with this standard, the organization is obliged to submit to the Tax authority at the place of their finding annual accounting (financial) reporting no later than three months after the end of the reporting year, except when the organization, in accordance with the law N 402-FZ, is not required to maintain accounting .
The requirements for the method of representing the accounting statements of the Tax Code of the Russian Federation does not contain - there is only a requirement to submit, and the deadlines are established. Thus, the taxpayer may submit to the tax authority an annual statement by any convenient way to it, including on paper carriers.
Representatives of the financial department agrees with this conclusion. So, for example, in the letter of the Ministry of Finance of Russia of January 15, 2008 No. 03-02-07 / 1-11, it was explained that: "The Code and Federal Law" On Accounting "does not provide for the obligation to represent accounting reports exclusively in electronic form." A similar conclusion is made in the letter of the Ministry of Finance of Russia dated July 24, 2009 No. 03-02-07 / 1-385.
I agree with the Ministry of Finance of Russia and specialists of the tax department. In a letter of the Federal Tax Service of Russia from 12.07.2011 N DF-4-3 / [Email Protected] It is indicated: "There is no restrictions for the submission of accounting authorities on paper of the Tax Code of the Russian Federation." And in the letter of the Federal Tax Service of Russia of January 10, 2012 N AC-4-3 / [Email Protected] It is reported that: "... The representation of accounting reporting in electronic form is the right of taxpayer, not a duty."
Actions of the taxpayer in the failure of the tax authority to accept reports in paper
Unfortunately, in practice, the tax service inspectors often refuse to taxpayers in receiving reporting only in paper, without an electronic form. Such a refusal is contrary to the norms of the Tax Code of the Russian Federation. In such a situation, we recommend the taxpayer:
1. To draw the attention of the inspector (or his direct supervisor) to the possibility of presentation on paper tax reporting in accordance with the norm of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation and with the provisions of the FTS Regulations of the above. As well as about the lack of requirements for the representation of accounting reporting only in electronic form in the law N 402-FZ and PP. 5 p. 1 Art. 23 NK RF.
2. Remind the inspector that according to Art. 33 NK RF officials of tax authorities are required:
Act in strict accordance with the Tax Code of the Russian Federation and other federal laws;
To implement the right and obligations of tax authorities within its competence;
Correctly and carefully treat taxpayers, their representatives and other participants in relations regulated by law on taxes and fees, not to humiliate their honor and dignity.
And in accordance with paragraph 1 of Art. Top 35 Tax authorities are responsible for damages caused to taxpayers, fees payers and tax agents due to their illegal actions (decisions) or inaction, as well as unlawful actions (decisions) or inaction of officials and other employees in the performance of official duties (p. 1 Art. 35 of the Tax Code of the Russian Federation).
In this case, the unlawful actions of the tax authority employee (refusal to accept declarations (calculations), the accounting reports compiled by the established form) may entail adverse effects for the taxpayer in the form of attraction to justice under Art. 119 of the Tax Code of the Russian Federation for failure to provide the tax return, and under Art. 126 Tax Code of the Russian Federation for failure to provide accounting reporting.
3. Consider a written refusal to receive declarations (accounting) on \u200b\u200bpaper.
If the tax authority is refusing to accept reporting on paper, the organization may apply to a complaint into a higher tax authority (to the upstream official person).
In accordance with paragraph 1 of Art. 138 of the Tax Code of the Russian Federation and the inaction of officials of the tax authority may be appealed to the higher tax authority (a higher official) (in the manner provided for by Art. 139 of the Tax Code of the Russian Federation) or to the court (in the manner prescribed by paragraph 2 of Art. 138 of the Tax Code of the Russian Federation) . Moreover, the submission of a complaint into a higher tax authority (a higher officary person) does not exclude the right to simultaneously or subsequent filing a similar complaint against the court, unless otherwise provided by Art. 101.2 of the Tax Code of the Russian Federation.
By general rule A complaint against an abnormative legal act (except for decisions on administrative offenses) of the tax authority, actions or inaction of its official may be filed to a higher tax authority (superior official) or to court within three months from the day when organizations have become aware of violation of its right and legitimate interests (paragraph 2 of Art. 139 of the Tax Code of the Russian Federation, part 4 of Art. 198 APC RF).
It should be noted that the fact of filing a complaint to the higher authority will later be able to appeal the proof that the taxpayer could not fully fulfill his duty on the submission of tax authorities in terms of tax and accounting due to the misuse of the tax authority, and, accordingly, in our opinion, it should not be attracted By responsibility under Art. 119 of the Tax Code of the Russian Federation (for failure to provide the tax return), as well as under Art. 126 Tax Code of the Russian Federation (for non-investment of accounting reporting).
With the texts of the documents mentioned in the response of experts, can be found in the reference legal system.GUARANTEE .
Tax reporting is one of the key moments of the relationship between taxpayers - entrepreneurs and legal entities with the state in the face of tax authorities. The main form of tax reporting, according to the legislation on taxes and fees, is the tax declaration. This document allows the state to know which tax amount should pay the taxpayer to the budget. And if the tax payer was mistaken, deliberately or without intent, then the tax authorities on behalf of the state would correct it. As we will tell you correctly in this article.
When the tax return is required
Each type of tax, as a general rule, is its declaration. But still, not every taxpayer must fill in the declaration and provide them with the tax inspectorate. In some exceptional cases, the tax does not imply the preparation of the declaration. In other situations, it is compiled only if necessary.
Details about the rules for completing the tax return in accordance with the requirements of the legislation:
For example, entrepreneurs who are on the patent taxation system are not a declaration. This is directly provided by the relevant head of the Tax Code of the Russian Federation. Do not constitute almost in all cases of the declaration of individuals who are not leading entrepreneurial activities. This is about two taxes here: property tax of individuals and income tax of individuals. In the first case, information about the owners of real estate and its value taken for taxation is at the disposal of tax authorities, as they are connected to a single state register of rights to real estate. In the second, the calculation and holding of tax for individuals is carried out by tax agents, that is, the faces of this income paying the taxpayer.
But in the latter case, not everything is so simple. Sometimes a citizen claims tax deductions. For treatment, training, in connection with the acquisition or construction of housing and so on. In such cases, for the taxpayer (if it does not finally receive deduction only at the place of work) it is necessary to provide the tax return on personal income tax. Also, such a declaration is necessary in the case of the sale of expensive property if the income from its sales is subject to income tax.
Sometimes a specific tax declaration may not be filed. But instead of it is possible. This declaration may be filed if an organization or an individual temporarily ceased economic activity and have no movement on settlement accounts. Instead of filing a few "zero" declarations, legislation on taxes and fees is provided for the provision of one, general declaration.
Commercial organizations and entrepreneurs in the overwhelming majority of cases are provided to the tax authorities on the tax declaration. This is due to the peculiarities of the economic activity of these subjects. Tax authorities cannot accurately know the indicators that are guided by taxpayers when calculating taxes, and the procedure for determining the tax base is quite complicated to do without tax declaration.
Tax Declarations
The procedure for filling out the tax declaration is directly affected by the method that is chosen by the taxpayer to provide this document into the tax inspectorate. It is worth paying attention to that not in all cases the tax payer has the ability to choose how to transfer to the tax reporting to public authorities.
Survey the Declaration in the Tax Inspectorate, as a general rule, in the following ways:
- direct provision of a declaration in the territorial tax authority,
- providing a declaration by postal service
Consider these methods, and how the form depends on them and the procedure for filling out the tax return in more detail.
The taxpayer can personally hand over the declaration of the Tax Inspectorate. Or empower your representative. What is needed to give it a power of attorney, in some cases certified notarized. To do this, you need to visit the tax authority, and more precisely, the room in which is serviced by taxpayers, and the required number of instances of the declaration will be aware of the inspection. The employee of the IFTS, when receiving a declaration, will make the appropriate mark on the instance of the taxpayer document. Personally or through a representative you can pass, of course, only a declaration compiled in writing. And only if such a form of provision of the declaration is provided for by law on taxes and fees. That not in all cases takes place.
By means of postal service, that is, passing the envelope with the declaration in the nearest post office. So you can only pass the declaration made in paper form. Sending any digital media, disks or disks with a declaration in electronic form is not provided. Confirmation of the declaration will serve as a receipt with a post-post office stamp.
Providing tax reporting in electronic form - the method that appeared relatively recently. But at the same time, it is becoming increasingly used. And probably, soon, this method will be almost the only one, even for individuals. The latest trends in the field of tax legislation testify to this.
In the electronic method for granting the tax return, you can specify two types:
- reporting through telecommunication communication channels,
- using the interactive tax service service.
Using, so-called telecommunication channels, entrepreneurs and legal entities transmit reports. For someone, it is a free choice. For others, this is already the requirement of legislation.
In order to take advantage of this method of providing tax reporting, it is necessary to conclude an agreement with a specialized operator of electronic document management. Or contact an accounting company that will be for the entrepreneur to draw up tax returns and provide them with IFTS. Accordingly, and maintain accounting. Such a company should have its own treaty on the use of reporting services to the tax inspection and extrabudgetary funds. By the way, reporting and Rosalkogol and Rosstat are transmitted through such a system.
The tax declaration in electronic form represents .xml file - containing digital indicators and information on the form of the tax declaration.
Take advantage of the personal account today, only individuals can only. Although it is likely that such opportunities will soon be provided to entrepreneurs who are on some simplified tax regimes. Such a service, in practical application, similar to Internet banking and electronic public services. Here you can see your tax objects, pay for tax debts, see the procedure for considering the application for the provision tax deductionAnd, of course, fill out the tax return.
Tax Declaration on Paper Medium (Paper Form)
As already mentioned, the most frequently previously encountered form of tax declaration is paper. Her and now use individuals, including entrepreneurs. It involves the preparation of the declaration on paper. Fill out such a declaration in the following ways:
- from the hand on the form installed form,
- in one of the universal office programs (Word, Excel),
- using a special program to fill the declaration of tax specifies,
- through a universal accounting program, such as 1C.
You can fill from hand, blue knob or black. Some rules for filling in declarations on specific types of taxes involve the possibility of filling the declaration with a pen with pasta more and purple.
Forms of declarations can be obtained free of charge in the tax inspection. But much more convenient to download the form of the necessary declaration on our website. Such blanks can be filled at home on the computer and attributed to the tax inspection or by mail.
But if in the case of filling in the tax return (its form) by hand or in office word programs Or Excel The taxpayer must simultaneously calculate the tax return indicators on a calculator or computer, then when using a special program, all calculations will make the machine.
So, for example, the tax payers for individuals of individuals is provided for a program to fill the declaration that you can download on the website of the FTS RF. Substituting the values \u200b\u200bfrom the Help 2-NDFL to the taxpayer allotted for this cell, the output will receive the completed and proven declaration, which will only be printed and provide inspection. It is also provided in the program to fill the declaration in the form of 4-NDFL.
Similarly, the issue of compiling a declaration in the program products of the company "1C" was resolved. Only in this case, the necessary data for the calculation of the tax declaration indicators is taken directly from the tax accounting registers that are conducted in digital (electronic).
Tax Declaration in electronic form (electronic declaration)
The feeding through the Internet declaration also provides for two ways. The submission of the declaration through the personal account of the taxpayer, which we have already spoken, and through telecommunication channels of communication.
In the first case, the taxpayer, so far only an individual fills in a declaration on the tax inspection website, signs it with a qualified digital signature key and sends to its inspection.
In the second case, the electronic declaration is sent in the form.xml file that is previously unloaded from the accounting program in which the tax and accounting will be maintained and, accordingly, filling the declaration. As the least costly (by a temporary indicator), such a method of completing the tax return is likely to be dominant in the future.
A few decades ago, professionals spoke about electronic document management systems and electronic document archives as a bright future. But reality turned out to be rapid ideas about it, there are significant changes in the world associated with the introduction of technologies in various areas of the Company's activities and citizens. The penetration of electronic technologies is simply an extensive pace: this process at the very initial stage began in the world in fact only thirty (in our country twenty) years ago. Everything happens during the lifetime of one generation of people (including specialists), by and large the human factor, and not technology or legislation, is the main obstacle to the way of new technologies. And it is quite clear: change the ideas and habits of people is difficult, and most often - it is simply impossible.
Modern level of development information technologies Creates invisited previous possibilities of restructuring management and business processes, carrying out the transition from traditional paper to electronic document flow. Information technologies are not only additional possibilities, but also certain difficulties for the enterprise, institutions, organizations (hereinafter, we will use the generalized concept of "organization") today constantly arises, but the question is not solved: "How to apply these technologies and ensure the storage of information in electronic form in accordance with valid in Russian Federation Legislative standards to ensure the creation, storage and use of information? ". In the same situation, the presence of many unresolved issues of archival storage of information in electronic form today are archives (state, municipal and departmental).
One of the first problems associated with the organization of archival storage of electronic documents, terminological: in finding a response to the question, actually, what is the "electronic document"?
On the nature of an electronic document (document on electronic carrier, a previously machine-readable document, a document on machine carrier) and it is argued about its definition, perhaps, from the very beginning of this phenomenon. In the archival industry, these disputes became relevant in the 1980s, with the inclusion of electronic documents in the Archival Foundation of the USSR.
The main questions and then, and now they remain the following:
- Are electronic documents with a special type of documentation, or are they - a special form of creating, storing and presenting traditional species of documents?
- What are the main components of electronic documents?
- Is the material carrier with an essential component of the electronic document, or is it only the "environment" of the document?
- Is it possible to be considered an electronic document encoded information as a bits chain (states of an electromagnetic field) of a computer file, or an electronic document occurs only when playing (decoding) of this information on the monitor screen?
- What special details are inherent in the electronic document?
- Are you all the data that occurs when the computer is working or is necessary for its operation, should be considered electronic documents?
- What are the criteria, signs, special details that allow you to allocate electronic documents from the set of electronic data?
- Should it be considered a database as a holistic electronic document or can be considered (based on what and in what cases) understand the individual entries in the database?
- Is it possible to preserve the original electronic document for a long time?
- What technological and organizational measures can be considered as guarantees of authenticity (authenticity) and integrity of electronic documents?
There is still no unambiguous answer to most of these questions. The problem of saving information in the electronic (digital) form is the challenge with which archivists faced around the world.
The main difficulty lies in the fact that such information is not available to direct human perception, requires special types of carriers, and its reproduction - special software and hardware. Reproduction of an electronic document - the technological process for converting encoded information in the view available to the unambiguous perception by a person.
In recent years, the situation of the application of information technologies in the operational storage of archival information has changed markedly. An all large number of organizations strive to use elements of electronic document management in their activities. Special attention to the problem of transition from paper technologies to electronic documenting and organizing storage of documents created with the use of the latest technology shows the state, intensifying measures to apply electronic forms of interaction at the interdepartmental level. In 2009-2012 A number of regulatory documents were approved to promote the promotion of electronic document management in bodies state power.
Today, there are several strategically important areas for the implementation of state policy in the field of document management, which are directly related to the development and widespread implementation of automated documentation management systems (ASUD) in state authorities across the country. Moreover, in some directions, work has already passed into the practical stage, there are first successful results.
This tendency is confirmed in foreign practice. For example, the experience of USA, Europe, Belarus, Ukraine is also talking about the desire of the state to a speedy transition to fearless technologies.
In Russia, the state archival service has traditionally been involved in the streamlining of management documentation. Currently, the Federal Archival Agency cannot perform coordinating, control, supervisory functions in the field of documentation management, but also another state body This task is not entrusted. Who in our country is responsible for controlling the safety of documents, the formation of documentary funds as information resources, establishing documents for storing documents, compliance with legislatively established requirements in the transitional periods to the electronic documentation system? The question remains open yet.
Although electronic documents appeared quite a long time, solutions in the field of their archival storage are still far from ideal. The practice of implementing the latest technologies in the office proceedings shows that the more difficult and functionality information systems become, the more new bottlenecks arise at all stages of working with electronic documents in the archive. In addition to this, the development of IT is not always synchronously with the modernization of the regulatory framework. This, for example, the legal aspects associated with the storage of electronic documents: the rights of ownership and intellectual property, copyright, protection against unauthorized access, personal data and other confidential documents in electronic form, etc. Once again it turns out that we see it seems to be the way, but again with reservations.
Consider the main terms used in documents and archive in relation to archival storage of electronic documents.
Authentic document - The property of the document is what is stated in it itself, i.e. contain information confirming its origin (authorship, time and place of creation, etc.), and so that it guarantees a document from fakes.
Authentic documents - Documents are the same in content and different in the format and (or) data codes, and (or) structure. Authentic documents can be performed on the same or different types of data carrier, visual or non-physical form.
Identical documents - Documents that are the same in content that are made in the same formats and codes and, as a rule, on the same type of data carrier, according to GOST 28388-89. Documents on magnetic data carriers. The procedure for performing and handling.
Electronic document It may consist of one or more parts of a file, a full file or several files to which / which includes common details that certify its authenticity and guaranteeing integrity check.
Details of electronic document It can be represented both in a digitally form (metadata, electronic digital signature, electronic authentication codes, etc.) and in paper on paper (certifying sheet) according to GOST 6.10.4-84 and GOST 28388-89.
If we can not consider data from the media at the right moment, then the benefits of the information recorded on it will not be. This may happen both because of the carrier malfunction and due to its incompatibility with the reproduction means that will be at our disposal.
Complex electronic documents - This is a combination of documents on electronic (s) carriers (s), combined according to one or more signs of systematization (origin, technological, nominal, functional, chronological, thematic, authorship, etc.). The complex of electronic documents in the archive is a fund, an information resource, as well as a set of interconnected files posted in a common computer folder (directory directory).
Information resource - A complex of electronic documents allocated in the information system of the Film Facility for Technological Symptoms in combination with a nominal sign of grouping documents (management, scientific and technical, personal composition, periodicals, Internet publications, etc.).
Technological features of the information resource are the specific characteristics of the software environment (OS, DBMS, application program or application), the original structure of the database or information system, the presence of technical documentation on them; Information resources are such software and information objects as relational databases and data banks, sets of text, tabular or graphic electronic documents, Internet publications, multimedia publications, documents in project work automation systems (CAD) and geo-information systems, etc.
Electronic Storage Unit - physically separate electronic media, which received an account number in the archive; storage units are both clean electronic media and carriers with records of electronic document accounting units.
Electronic Document Accounting Unit - Visually separately (using software) File, relational or other computer data organization (computer folder, computer file, database table, sheet of the spreadsheet), received an account number in the archive.
Under integrity of electronic document - It is understood that after its creation, nor in details, no changes, additions, exceptions, etc. have not been made to the metadata.
Automated system - A system consisting of the staff of the complex of automation means of its activities that implements the information technology for performing established functions. Under information system Understand the organizationally ordered set of documents (issues of documents) and information technologies, including using the funds of computing equipment and communications implementing information processes. Requirements for information systems supporting the document flow, in general, are enshrined by changes in the rules of office work in the federal executive bodies approved by the Decree of the Government of the Russian Federation of September 7, 2011 No. 751, in accordance with which "Electronic Document Management System - an information system for the collection (inclusion documents in the system), their processing, document management and access to them. " And the concept of "electronic document management" means the organization and implementation of document management using the information system. Of course, the definition of "document flow in the information system" would be more accurate, because The process of managing the documents, including those implemented through the information systems, is primarily "a set of systematic and effective actions to create, use, storing and destroying documents in organizations in order to evict business (management) operations" (GOST R ISO 15489-1 - 2007). The concept of document management provides that the documentation, document management, document management, and the organization of storage of documents in the information system should be considered in a single and inseparable process.
Database - a structured set of data presented in electronic form and organized by certain rules providing for general principles for describing, storing and manipulating data, independent of application programs. The electronic archive of the database may include as a low-level facility for the storage of index information and (less often) of the electronic document itself. As a rule, the user of the electronic archive does not work directly with the database. In electronic archives, databases are usually used either in their own or in one of the generally accepted industrial formats (SQL et al.).
Form- This is a document containing information certifying the manufacturer's guarantees, the values \u200b\u200bof the basic parameters and characteristics of the product, information reflecting the technical condition of this product, information about certification and disposal of the product, as well as the information that is made during its operation (duration and conditions Work, maintenance, repair and other data).
Original electronic document -the first time to create an instance of the document. The original is the only instance of an electronic document in which the date and time of recording its file (s) on the electronic media is preceded by the date and time of their last saving.
Electronic original - electronic original paper document made by semi-automated or automated manner involving the preservation of graphic design of the document with the ability to format text and implement graphic elements and created using open document formats (* .pdf, * .doc, * .rtf, * .html and others ).
Original electronic document- A copy of the electronic document, the authenticity and integrity of which is confirmed by the author or other authority in the prescribed manner. In the archive, the original documents are considered documents with control characteristics certified by the source of the acquisition. That is P. odlinic electronic document - This is the first recording time and the only instance of the document.
Secondary Document - A document of any kind obtained by processing using software and information resources from a document of another species (types of documents according to GOST 2.102, GOST 3.1102, GOST 19.101, GOST 34.201). Several secondary documents of different types can be obtained from one primary document. One secondary document can be obtained from several primary documents of different types.
Duplicate electronic document - Repeated (by time recording) A copy of the original ED, having the same legal force (VNIIDAD - Document and Archive Problems of Electronic Documents, Moscow - 1999).
Value of documents It is currently determined mainly due to the timing of their storage and execution of a legal function document - the evidence function. Depending on the storage period, a decision is made on the form of a document, structure and format of presentation of its information, on the requirements for metadata, including within the framework of the conduct of classifiers and reference books of the information system. GOST R ISO 15489-1 - 2007 "System of standards for information, library and publishing. Document management. General requirements "identified a new methodology in solving the issue of choosing a carrier of information, i.e. About paper or electronic document. When creating a document management system (electronic document management system), it is already necessary to choose the appropriate storage environment and media, identify the physical information protection tools, processing procedures and storage systems. Moreover, when choosing a carrier, it is necessary to take into account the so-called "evidentiary" storage time of documents on paper and electronic media. Companies - manufacturers of solid carriers currently guarantee the evidential shelf the electronic documents recorded on them within 10-20 years (maximum). Chief PrincipleEnchanting in GOST R ISO 15489-1 - 2007, it establishes that the selection of media information depends on the storage time of documents.
Data - information presented in the form suitable for processing by automatic means with possible human participation, according to GOST 15971-90. Information processing systems. Terms and Definitions.
Under metadata The data describing the context, content, document structure and document management over time are understood. Regarding the structure of the electronic document: the technological data contained in the electronic document and the necessary software for managing data and submit an electronic document in a person convenient for a person.
Certified copy of the electronic document - a copy of ED, in which, in accordance with the established procedure, the necessary details are affixed, which give it legal force (VNIIDAD - Document and Archive Problems of Electronic Documents, Moscow - 1999).
Electronic copy of a paper document- an electronic copy of a paper document designed for detailed graphic image playback and created using open raster graphic formats (* .bmp, * .jpeg and other) or hybrid textual-raster formats (* .pdf, * .djvu and others);
Image(Document) - a raster format electronic file containing a graphical representation of the document.
Migration Documents - Action on the movement of documents from one system to another with the preservation of authenticity, integrity, accuracy of documents and their suitability for use, according to GOST R ISO 15489-1-2007 System of standards for information, library and publishing. Document management. General requirements. Migration of electronic documents-This translation of electronic documents with one technological platform (application program, DBMS, OS) to another; During the migration process, reformatting computer files, sometimes changing the data structure or type of format (documents in text format are translated into graphical or vice versa).
There is also a concept electronic document copy -instance of electronic document on a storage unit issued when organizing the use of the document. Migration copy of the electronic document - This is a copy of ED with changed / modified metadata.
Insurance copy (archive document) - a copy of a particularly valuable or unique archive document made for storing information contained in the case of loss or damage to the original.
From the point of view of document copying as its properties used in archival practice can also be indicated for the presence of a concept. electronic document in insurance format - Electronic document stored in a software independent or widespread computer format. Electronic document in user format - Electronic document stored in the format supported by the current archive information system, reading room or remote user.
Electronic document management system (SED) is a ready-made comprehensive document management solution that is implemented on a universal corporate resource management platform based on Microsoft portal technologies.
Now electronic documents, when accompanied by management processes, are applied along with paper. At the same time, there is a number of significant differences in the electronic document in comparison with paper, which dictate the need to develop new approaches to the organization of documentation management and ensure its storage.
Consider some of them.
1. Requirements for material information carrier. With all the variety of interpretations, the concept of "Document" almost all researchers agree that the document in the most general form, without further refinements, is information recorded on the material carrier. At the same time, the concept of "material information carrier" is usually not disclosed. It is believed that it is understandable without a special explanation: information is written on paper, film, tape, etc. Materials. Indeed, if you wish, you can record information on any basis, by any substance - subject to a number of certain requirements. The material of the foundation and substance of the recording must match each other, otherwise it will be impossible to record or transmit or retain information.
The appearance of new recording methods depends on the progress of technologies, since ashib the processing of any material can be used to record some information on it. In these cases, all elements of documentary seek to give the desired properties: a large recording capacity (DVD, flash card), its greater speed and playback quality, increased durability, etc. And if the record is not carried out on real, but on the field, i.e. Energetic, but still the material level (information on the Internet and intranet is transmitted by an energy manner). The information of the electronic document information enters on-line mode by electromagnetic channels. At the same time, it is initially recorded on the material carrier, transferred to the material (wave, pulsed) method, recorded in the rigid memory of the computer and is recoded into a person-persons.
Paper document - its perception, has a fundamentally the same process. Signs are printed, perceived by the organ of vision, recodula by consciousness into meaningful information, after which we understand what document which information is dealing with. The only difference in the screen of the screen from the non-screen is that the time of fixing the sign on the screen can fluctuate in an arbitrary limit, whereas in a non-screen version it is not limited and always allows you to repeatedly return to the record.
GOST 7.83-2001 "Electronic publications. The main types and output "defines an electronic document as" a document on a machine-readable carrier, for the use of which the means of computing equipment requires ", while the standard does not specify the concept of computer-readable media. Under the material carrier is a flexible and hard drives, a computer screen (basic material) with a record on it (recording substance). A feature of the modern document created by electronic documenting is that one part of it is the basis of the base - stationary (unchanged) and static (immobile), and the second is the substance of the recording - constantly replacing and dynamic (Fig. 1)
The text on the monitor screen is always a copy, its original - a file containing the glyph sequences (glyph - a separate sign) as their numbers on one of the computer code tables (Ansi or Unicode), a description of the formatting applied to them (size, font, color and color and etc.) At the same time, the formatting parameters may not be rigid and vary from the situation to the situation. w.. Further processing is also conducted in electronic form.
Paper document at the stage when it enters the organization and is converted to electronic form, you can mark the corresponding electronic tag.
2. Requirements for paperwork. Requirements for paper documents are determined by standards and unified forms. For paper documents, almost all issues of ensuring their legal force are resolved, they are often fixed by special regulatory acts.
Requirements for the design of electronic documents are determined largely less relating to only the use of electronic digital signature (EDS). At the same time, the requirements for the composition and design of the details of electronic documents may be even more rigid than to paper, since when transmitting information through communication channels and when exchanging information between different information systems (if software and technical means is not ensured) information transmission may not It will take place or information will be unavailable to perceive by a person. Often we can observe such a picture on the screen. 2.
Fig. 2. Windows window
For certificate that the outbound paper document corresponds to its electronic original, a special electronic notaries service emerged, it can check the electronic signature under the document, print it and assure his own signature. If the original is an electronic document, then everything is more complicated. As an option, the following scheme is possible: 1) an employee responsible for the EDC of the senders is assigned to the internal administrative act of the organization; 2) This employee checks the EDS in the electronic document, prints the document and assures it by his own signature; 3) The employee's signature is a confirmation that at the time of checking the EDS was genuine, as well as the fact that the electronic and paper document is identical. For all this, he is personal responsibility. At the same time, documents are accepted for state storage so far only on paper.
The essential difference of the document is its authorship. The document always has one or more authors who expressed their consent with the information recorded in the document. In paper, the consent of the authors is expressed by his own signatures or seals of organizations, and the electronic version is intended for EDS, it must certify the consent of the owner, and the possibility should be created that this consent can check anyone.
The basis of the electronic signature is the so-called open key cryptography, with its help a special user certificate is formed. It contains user data, public key and certificate signature, it can be checked using the open key of the certifying center. The algorithm ensures that only a certifying center can generate this signature, which has a secret key encryption and confidence in which is the basis for the operation of the entire EDS system.
Trust in certifying centers is based on a hierarchical principle: the certificate of the lower level certificate is certified by an electronic signature of a higher-level certifying center. The highest level of HC is the federal, which is under government. The entire trust system, built on certificates, forms the so-called infrastructure of public (open) keys, or PKI. With such an infrastructure, it is required to check not only the legitimacy of the key of the certifying center, which issued a certificate, but also all the higher certifying centers.
3. Document Transport Time . Electronic documents have undeniable advantages over paper. This paper depends on the delivery method (mail, courier, Feldgerer service, etc.), for electronic restrictions in the delivery time, the addressee is practically no, it will depend on the bandwidth of the portal, when using electronic communication channels (optical fiber) transfer time Messages with the attached file or familiarization with the textual online message in the database are measured by seconds and minutes.
4. Reference and document work with documents. When working stem documents, this is a rather laborious process, especially if there is no registration, classification and information search system.
For electronic documents, this task is simplified by the presence of the possibility of using references, which allows not only to find one document, but also others associated with it a certain topic. Corporate information systems make it possible to use information on distributed access conditions, in accordance with official duties and access rights.
Inside the organizations of documents, a lot is processed, so electronic processing systems are usually used there. As a result, it turns out that the internal corporate document is usually carried out in electronic form, and the "outdoor" documents are transformed into a paper view. Moreover, hitting another organization, paper is digitically digitized and loaded into the corporate system. Further processing is also conducted in electronic form.
Paper document at the stage when it enters the organization and is converted to electronic form, you can mark the corresponding electronic tag. These labels can encode the main attributes of the document, such as its authorship, the creation date, brief abstract or a unique number in the information system.
5. Convenience of information perception. Most convenient from the point of view of ergonomics are still paper documents. In the virtual environment, the text is deprived of the physical component and depends on the screen parameters. This allows you to produce any distortion and display the same text in different ways - it can be mechanically pulled out, compress, rotate both text blocks and individual letters.
You can change the size of the letters as relative - by changing the scale of display on the screen and absolutely - by changing their linear dimensions. The color of the text, as well as the size of the letters is one of the variable parameters in modern PCs. It is dematerialized, completely disposed of its real component, only the screen is real, while the text on the screen is not a material object in the generally accepted sense, as not material for human perception of the electron beam. Text display quality is limited by displays. These opportunities are rapidly increasing, and soon ordinary displays will not be reduced by a resolution paper, and, therefore, they will immediately exceed it, since operating systems allow you to scale documents when displaying. The text in them is described by programmatically as a set of contours.
At the dawn appearance of a desktop PC, a print font pattern for displaying on a computer monitor or screen options for printing heads was initially made a mosaic from points that match the mesh of the screen pixels, and therefore, had to adjust the font drawing for each shelter.
In the modern fonts, there is an algorithm, according to which the contour of the font is chased under the mesh of the screen pixels so that the parts of the letters do not disappear when they are imposed on it or their form is distorted (especially this is relevant for small kegles). Thus, each time it change the scale, the letters are filled with screen points so that it is best to match the selected scale. This technology that called Hinting (or hinting) allows the font on the screen to find out and maintain its stylistic features in any size. The text in the program for reading electronic documents retains the clarity of the contours at any size. In contrast, the text on paper, with an increase in scale using optics or photographic equipment, significantly loses significantly as a visual perception, namely, on the background with the printed text, the texture of the paper begins to appear, the error of the print or the printed raster is noticeable - all more "energles" text.
Fig. 3. Limitations of text: a) In the book, the text is limited by the page frames; b) The screen is a kind of window, which can be placed area of \u200b\u200bany size.
The raster image is, - a grid of pixels or color points on a computer, (for example - monitor) device, paper and other display devices and materials (raster). An important characteristics of the image are: the number of pixels - size. It may be indicated separately the number of pixels in width and height (1024 × 768, 640 × 480, ...) or, rarely, the total number of pixels (often measured in megapixels); The number of colors used or depth of color. Resolution - reference value, speaking about the recommended size of the pixel image. Raster graphics are edited using raster graphics editors. Raster graphics creates cameras, scanners, directly in the raster editor, also by exporting from the vector editor or in the form of a screen shot.
Raster graphics allows you to create (reproduction) almost any drawing, regardless of complexity, in contrast, for example, from a vector where it is impossible to accurately convey the effect of transition from one color to another without loss in the size of the file. Raster images are usually stored in a compressed form.
Depending on the type of compression, it may be possible or cannot be restored as accuracy as it was before compression (compression without loss or loss compression, respectively). Also in a graphic file, additional information can be stored: about the author of the file, the camera and its settings, the number of points per inch when printing and others.
In addition to unlimited space, the virtual environment gives such an advantage as the nonlinearity of perception carried out by hyperlinks (active fragments of text or graphic elements, instantly redirecting the user to a certain place of the electronic document), pop-up windows and building a hierarchy on the principle of wood (as in the case of any site ), not chains (classic book form). The most striking example of "non-linearity" of perception in printed products is the form of a directory or dictionary, where one information has a reference to another, as a rule, from external sources.
Fig. 4 Comparison of the perception of paper and electronic document:
a) paper carriers are perceived simultaneously and solidly;
b) the electronic document does not give the ideas about its borders
In a virtual environment, the principle of nonlinearity is used everywhere, being its essence. The advantages of the principle of nonlinearity of perception are indisputable, but it is impossible not to note substantial flaws. In particular, the lack of opportunity to see the overall picture, look around and all parts, at least run, the entire amount of information provided. When working with a paper document, on the contrary, this process is possible. Since it is possible to work comfortably simultaneously with several documents. When working with an electronic document, this feature is limited to the display size and the possible number of open (reduced) opened (reduced) in the size of the windows. five.
Fig. 5 Display Screen Window with Two Deploy Text Screens
According to American researchers, the text from the computer screen (monitor) is perceived by 25% slower than when reading from a sheet of paper. In most cases, fatigue when working with an electronic document comes faster than when working with paper.
For comparison: To turn the book page to a person, it is necessary to carry out one physical movement directly affecting the carriers. At the same time, the text from the page of the book is perceived due to the reflected light and the mechanism of the visual perception of a person. When the screen page scrolls, the whole system is activated, which includes the actions of the person himself and the chain of technical devices: a person's hand, an input device (mouse, keyboard, touchpad, tablet), a program-driver that ensures the interaction of the device and the system, the electronic display program A document reacting to the input device commands and the display driver that is responsible for forming an image on the screen. The perception of the text occurs due to the luminescence of the monitor itself. Only in the bookgeries, devices designed to read books, the screen has no own luminescence, which is more comfortable for the perception of the eye and allows you to perceive the text more naturally.
6. The ability to highlight the desired fragment when familiarizing with the documents. This feature is given both paper and electronic document, the only difference: in the electronic discharge document, the links can then be removed, and in the paper is not, because The markings become part of the document by applying ink, chiffel, etc. on material carrier - paper. When working with archive documents, complete protection of the document must be created from the possibility of making changes to the text. What makes some formats for example PDF, but unfortunately it is imperfect in our technology.
7. Copying documents. In the manufacture of copies of paper documents, several options are possible: 1) the document is digitized (scanned) and an electronic copy of the original, 2) applies reproduction tools, 3) operational printing, 4) photo microfotting, microfilming. When creating a copy from an electronic document, labor intensity and costs are reduced at times. A copy of the file or part of the text takes a second.
8. Conservation of information. Documents on paper are stored long enough when creating appropriate conditions. The aging and destruction of paper depends on its quality, the quality of the text from the means of applying it to paper. Most of the modern paper documents suffer from the fading of the text (ink fading) due to the fact that the quality of ink in the cartridges, the level of spraying during printing with the printer is often not high due to resource saving. In any case, a fairly long period for text recognition Additional devices are not required, there is enough knowledge of the language that the document is written.
At the same time, the unity of all components of these features of documents should be emphasized: information (content), carrier, document details and metadata. Without information media, there can be no document, including an electronic document. The role of details for identification, and the main authentication, electronic document is difficult to overestimate. The correct methods of identification and authentication of documents on electronic media are guaranteed their authenticity in the remote perspective.
It should, however, take into account that without the use of adequate technologies (that is, those that require metadata) an electronic document will remain a file on a carrier. By analogy, such an electronic document can be compared with a paper document with the fastened text: the document seems to be, but at the same time, in essence, it is not. That is, the electronic document can only be considered "document" when we can play the file and perceive information from the monitor screen.
The noted features of electronic documents (the relationship of their components and the application of adequate information technologies for their reproduction and reading) should be taken into account whether the organization of their archival storage, whether it is expertise of value, accounting, description or provision of safety.
The electronic document, being a product of software and hardware depends on their relevance and suffers from the instability of the carrier and record information, which is often called moral and physical aging. The electronic document is a document only if it is a component of a system that provides its stability in time and space and creates the ability to work a person with a document.
When working with paper documents in archives, funds for use and funds of insurance copies are created. Similarly, to ensure the safety of the database and increase the stability of the electronic document, a backup is made, but the guarantee that the information will not be lost during the migration of the document from one medium to the other yet. The second important question is, what is the original file version of the electronic archive document, rewrite the file from one media during the migration process? And also what to do with files from which copies of electronic documents were made?
Archivists, while they come from the concept that the documents of the eternal and long period of storage today must be stored only on paper. This is due to the fact that paper is really, unlike electronic media, is stored long enough. In addition, the information in the printed form can see and after a long time, which is impossible to do with machine-readable technologies, - not only technologies change regularly, but also the software.
This position is faithful, but if you look more globally, then the paper document is also not eternal, - insurance copies did (and somewhere continue to do) on microfilms. On the other hand, many countries of the world are put into operation archives focused on eternal storage of electronic documents.
Archives in this regard should take care of not only the preservation of storage transferred to them, but also that this information is available to the following generations. If the storage period is expired, the information should be translated into other carriers in a timely manner or to migrate to new software. Yes, of course, the tasks of the archive are complicated, but it is considered to be invented invented by some truly short-lived paper instead of short-lived paper, incorrectly. At least programs will definitely change, and physical media collapse. Therefore, those countries that went along the way of laying responsibility for archives also for data migration, including digital signature to ensure its conservation, can solve the problem of eternal storage of documents
The reasons for the need to store documents of a permanent period of storage on paper today are several: the first is associated with the problem of confirmation of the authenticity of electronic documents not only when transferring them from one information system to another, but also when organizing long-term storage of electronic documents (for a time exceeding the certificate of the electronic signatures). The second is associated with the lack of a standardized model of an electronic document to date.
Tax declarations may be presented on paper (paper carrier). At the same time, as personally, the head of the organization (entrepreneur) or accountant and the authorized representative of the organization (entrepreneur). In addition, the declaration on paper can be sent by mail.
According to paragraph 1 of Art. 26 Tax Code of the Russian Federation The taxpayer can participate in relations regulated by law on taxes and fees through a legitimate or authorized representative.
Legal representatives According to Art. 27 Tax Code of the Russian Federation recognized:
- for the taxpayer-organization - persons authorized to submit the said organization on the basis of the law or its constituent documents;
- For a taxpayer - an individual - persons who speak as his representatives in accordance with the civil legislation of the Russian Federation.
For organizations, legal representatives are director, general director, President of the Company, etc., Managing or Managing Organization or other person under constituent documents.
Authorized representative of the taxpayer In accordance with Art. The 29th of the Tax Code of the Russian Federation recognizes a natural or legal person authorized by the taxpayer to represent his interests with tax authorities (customs authorities, state extrabudgetary funds), other participants in relations regulated by law on taxes and fees. At the same time, the authorized representative of the taxpayer-organization exercises its powers on the basis of a power of attorney issued in the manner established by the civil law of the Russian Federation.
Consequently, an accountant or a different person representing the tax authority to the tax reporting is obliged to make a power of attorney confirming its powers to participate in tax legal relations. Thus, in the letters of the Federal Tax Service of Russia of February 15, 2007 No. 18-0-09 / 0070 and the Ministry of Finance of April 25, 2008 No. 03-02-08 / 9 indicates the need for a mandatory presence of a power of attorney.
The authorized representative of the taxpayer - an individual exercises its powers on the basis of a notarized power of attorney or a power of attorney equivalent to a notarized in accordance with the civil legislation of the Russian Federation.
Controversial is the question of notarial certificate of attorney to represent the interests of an individual entrepreneur. So, in a letter dated August 10, 2009 N Shs-22-6 / [Email Protected] The Federal Tax Service of Russia explained that at a power of attorney, which an individual entrepreneur issues, is enough to have its signature and press. Notarized certificate required. The Ministry of Finance in a letter dated August 7, 2009 N 03-02-08 / 66, on the contrary, indicated that when submitting the tax declaration, the representative of the taxpayer - an individual, including in electronic form, should have a notarized power of attorney, since the individual The entrepreneur is an individual and an ABP rule should be applied to it. 2 p. 3 Art. 29 NK RF.
Date of delivery Tax Declarations and Accounting Reporting Less or authorized representative of the Organization is considered date of the actual presentation of them in the tax authority on papertelevisions.
If tax reporting is by mail, it must have a view of the postal deposition with the investment describing.
According to paragraph 4 of Art. 80 Tax Code of the Russian Federation when sending a tax return (calculation) by mail on the day of its presentation is considered date of sending postal deposits with an attachment description. Based on the norms of Art. 6.1 of the Tax Code of the Russian Federation, the action, which is set to the deadline, can be fulfilled until 24.00 of the last day. If documents or cash It was commissioned to the organization of communication until 24.00 of the last day, then the term is not considered missed.
The question of whether the Declaration is to be considered on time, if it is transmitted to the post office on the last day of reporting, and is processed by the post office within the next day, is controversial. In a letter of MNS of Russia of May 13, 2004 No. 03-1-08 / 1191 / [Email Protected] It is indicated that the reporting date with the appearance of investments in order to apply Art. The 80 Tax Code of the Russian Federation is considered the date indicated in the "Post of Russia" stamp.
Arbitration practice on this issue develops in favor of the taxpayer. Thus, in the decision of July 5, 2006 N F04-4150 / 2006 (24268-A81-37), the FAS of the West Siberian District in relation to the definition of the submission date by mail the income tax declaration explicitly indicated that in accordance with the norms of the Federal Law On July 17, 1999, N 176-FZ "On Postal Communication" and the rules for providing postal service services for the taxpayer of the date of sending the letter, the day of delivery of this mailing to the postal service operator is considered. For the timeliness of execution by the postal service operator of its duties, users of postal service are not liable. Similar conclusions are contained in the decrees of the FAS of the East Siberian District of August 28, 2006 N A19-5810 / 06-33-F02-4448 / 06-C1, FAS of the West Siberian District of August 10, 2005 N F04-5028 / 2005 (13671-A27-33) and FAS of the Volga-Vyatka district of June 15, 2005 N A28-25566 / 2004-1009 / 18.
Electronic
According to paragraph 3 of Art. 80 NK RF electronic reporting is required to submit The following taxpayers:
- if taxpayers have the average number of employees for the previous calendar year exceeds 100 people;
- newly created (including in reorganization) of the organization, which have the number of employees more than 100 people;
- The largest taxpayers regardless of the average number of employees.
According to paragraph 4 of Art. 31 Tax Code of the Russian Federation, submitted by the Federal Law of July 27, 2010 N 229-FZ, forms and formats of documents submitted in electronic form, as well as the procedure for filling them are developed and approved by the Federal Tax Service Federal District.
Order of the Federal Tax Service of Russia of March 29, 2007 N MM-3-25 / [Email Protected] Approved the form "Information on the average number of employees for the preceding calendar year." Recommendations on the procedure for filling out the form "Information on the average number for the preceding calendar year" Dana in the letter of the Federal Tax Service of Russia dated April 26, 2007 N CH-6-25 / [Email Protected]
According to the Ministry of Finance of Russia (letter dated November 20, 2008 N 03-02-08 / 24), all taxpayers are obliged to submit to the tax authority within the prescribed period about the average number of employees for the preceding calendar year, including individual entrepreneurs, not attracting employees.
Thus, the obligation to submit tax declarations (calculations) in electronic form is enshrined only with respect to individual categories of taxpayers.
If the taxpayer presented a tax declaration for an unidentified form (format), the tax authority is entitled to refuse to receive such a declaration.
Accordingly, if the taxpayer presented a tax declaration on paper, but should have submitted it in electronic form, the tax authority may refuse to receive the tax return and bring to justice in accordance with paragraph 1 of Art. 119 of the Tax Code of the Russian Federation.
The position of the Presidium of the Russian Federation for the use of paragraph 1 of Art. 119 of the Tax Code of the Russian Federation comes down to the fact that the violation of the procedure and form of submission of the tax return, that is, its representation is not electronically, as required by paragraph 3 of Art. The 80 Tax Code of the Russian Federation, and on paper, does not form the branch of the offense specified in the article named.
So, in the ruling of February 3, 2009 N 11482/08 the Presidium of the Court of Russia indicated that paragraph 1 of Art. 119 of the Tax Code of the Russian Federation provides for the responsibility for a certain composition of the offense - the failure to submit the tax declaration in the period established by legislation on taxes and fees. At the same time, the violation of the procedure and form of submission of the tax declaration does not form the composition of the offense specified in Art. 119 of the Tax Code of the Russian Federation.
Such a conclusion was made in the decision of the Presidium of the Supreme Arbitration of the Russian Federation dated 17.02.2009 N 11500/08.
Magnetic media reporting
In practice, many accountants understand the magnetic medium (floppy disk, disk or flash card) under electronic type. However, the Ministry of Finance of Russia in a letter dated March 10, 2009. N 02-02-07 / 1-119 explained that the obligation to submit tax declarations (calculations) to the tax authority on established formats in electronic form is executed by the transfer of relevant data on telecommunication channels of communication.
The format of the submission of tax reporting is approved by the Federal Tax Service Federal District. Currently, the procedure for presenting reporting in electronic form, approved by the Order of the Ministry of Education and Science of Russia of April 2, 2002 N BG-3-32 / 169 (hereinafter referred to as the order N BG-3-32 / 169). In this regard, the order of the Federal Tax Service of Russia dated December 10, 2002 N BG-3-32 / [Email Protected] "On the organization and functioning of the system of submission of tax returns and accounting reporting in electronic form on telecommunication channels of communication" (as amended by the order of the Federal Tax Service of Russia of March 4, 2010 N MM-7-6 / [Email Protected]).
According to paragraph 5 of section. I Order N bg-3-32 / 169 is carried out through a specialized telecom operator providing a taxpayer service.
Thus, under the exchange of statements in electronic form, the controls of the authorities understand the transfer of data only by telecommunication channels of communication. Accordingly, the representation of reporting on paper, simultaneously duplicated on a magnetic carrier, for taxpayers, was obliged to represent declarations and calculations in electronic form, may be regarded by tax authorities as non-reporting at a prescribed period, since the reporting of reporting on magnetic carrier for tax authorities is not a way Reporting in electronic form.
Meanwhile, the courts fall on the side of the taxpayer, pointing out that the transfer of the declaration on telecommunication channels of communication is not the only way to represent the reporting in electronic form. So, in the resolution of the FAS of the Volga district of July 22, 2008, N A55-15020 / 07, when considering the case, when the average number of taxpayer employees amounted to more than 250 people and the taxpayer submitted tax reports on a diskette, the judges indicated paragraph 4 of the procedure for submitting the tax declaration electronically by telecommunication channels of communication. It provides that the presentation of the tax return in electronic form is carried out on the initiative of the taxpayer and in the presence of a tax authority of compatible technical means and opportunities for its reception and processing in accordance with standards, formats and procedures approved by the Ministry of the Russian Federation for taxes and fees. In addition, according to the format of submission of tax declarations, accounting reports and other documents that serve to calculate and pay taxes and fees, in electronic form (version 3.00), approved by the Ministry of Energy of Russia of December 22, 2003 N BG-3-13 / [Email Protected]The tax and accounting data in electronic form are presented in the form of text files in the DOS encoding transmitted on the magnetic carrier (diskette) or by communication channels. The court concluded that the current legislation on taxes and fees was established by the unconditional duty of the Company to represent tax returns in electronic form, but the method is not established by which the declaration in electronic form can be directed to the tax authority.
Such conclusions can be found in the resolutions of the PAS of the Central District of November 5, 2008 in case No. A54-221 / 2008-C18, FAS of the Volga district dated July 17, 2008 in case No. A55-17524 / 2007, FAS of the East Siberian District from October 16, 2007 N A58-2710 / 07-F02-7689 / 07.
Thus, the transfer of reports through telecommunication channels of communication is a way of representing reporting, and electronic species is the reporting format. The Tax Code of the Russian Federation does not provide that a declaration in electronic form should be transmitted only by telecommunication channels of communication. Consequently, the reporting presented in the tax authority on a diskette or a different magnetic carrier (CD disc, flash card) can also be considered in electronic form.
Communication reporting on telecommunication channels
The procedure for submitting tax declarations is established by the administrative regulations approved by the Order of the Ministry of Finance of Russia of January 18, 2008 N 9N. In addition, there are methodological recommendations on the organization and functioning of the system of submission of tax returns and accounting reporting in electronic form in telecommunication channels, approved by the Order of the Ministry of Education and Science of Russia of December 10, 2002 N BG-3-32 / [Email Protected] (hereinafter - Methodical recommendations N BG-3-32 / [Email Protected]). Methodical recommendations on the organization of electronic document management in the presentation of tax declarations (calculations) in electronic form in telecommunication channels, approved by the Order of the Federal Tax Service of Russia of November 2, 2009 N MM-7-6 / [Email Protected] (hereinafter referred to - Methodical recommendations for the organization of electronic document management NM-7-6 / [Email Protected]).
According to paragraph 2 of the order of N BG-3-32 / 169, the participants in electronic document management are the taxpayer (its representative), the tax authority, a specialized telecom operator.
Thus, to pass the reporting on telecommunication channels of communication, it is necessary to conclude an agreement with specialized telecom operator.
According to section. I Order N BG-3-32 / 169 Under a specialized telecom operator is an organization that provides services for the exchange of open and confidential information between tax authorities and taxpayers within the framework of the presentation of tax declarations and financial statements in electronic form telecommunications channels.
The functions of a specialized telecom operator include:
- maintaining the transport and cryptographic system;
- technical support for users;
- Confirmation of the reporting period.
The specialized operator must meet all the requirements listed in Section. 4 Methodical Recommendations N BG-3-32 / [Email Protected], namely, he should have a license:
- Ministry of Communications of Russia - for the right to provide telematic services;
- FSB of Russia - for the right to provide services in the field of encryption information that does not contain information constituting a state secret;
- FSB of Russia - for the right to carry out activities for the spread of encryption funds;
- FSB of Russia - for the right to carry out activities maintenance encryption funds.
Either the telecom operator must have a contract (contracts) with an organization (organizations) with relevant licenses.
Based on paragraph 4 of Art. 80 Tax Code of the Russian Federation when transferring a tax return on telecommunication channels of communication its idea is considered to be the date of its shipment, fixed by the communication operator. Therefore, in the event of a violation of telecommunication funds, the reporting date of the reporting date will be recognized as the date of the operator's confirmation of the reporting date. Consequently, if a specialized telecom operator recorded confirmation of the date of sending the tax declator to the tax declator within the established period, the taxpayer is considered to fulfill its duty to submit to the tax authority and to tax liability under Art. 119 of the Tax Code, he cannot be attracted.
Judicial practice on this issue develops in favor of taxpayers. For example, in the decision of the FAS of the East Siberian District of August 18, 2008 N A33-17605 / 07-03Ap-922/08-F02-3840 / 08 The court indicated that if the specialized telecommunications operator recorded a confirmation of the date of the taxpayer of the tax Declarations within the term of the deadline established by the Tax Code of the Russian Federation, the taxpayer is considered to be at a timely fulfilled its duty on submission to the tax authority of the tax declaration. At the same time, technical errors in the transfer of electronic files do not affect the fact of execution by the taxpayer of this duty.
In the resolution of the FAS of the West Siberian District of January 15, 2007 N F04-8676 / 2006 (29773-A27-42) in case No. A27-10245 / 2006-6, the court concluded that the taxpayer was unfairly brought to account Art. 119 of the Tax Code of the Russian Federation, since there is no wine in the commission of this offense. This circumstance is confirmed by the failure of the accident due to the accident, because of which the taxpayer could not submit a timely declaration in electronic form.
Such conclusions are contained in the resolutions of the FAS of the East-Siberian District of January 27, 2009 N A19-6809 / 08-50-F02-6810 / 08 and FAS of the Moscow District of October 19, 2009 N Ka-A41 / 10773-09.
Thus, the specialized telecom operator is not responsible for the failure to provide the tax return on time. In this case, the taxpayer is enough to have confirmation of the telecom operator on the date of adoption of the Declaration on Telecommunication Channels.
At the same time, the Ministry of Finance of Russia in a letter dated June 3, 2009 N 03-02-07 / 2-97 pays attention to the possibility of a situation in which the date of sending the tax return by the taxpayer and the date of its presentation (the date of fixing it is sent by a specialized telecom operator ) may not coincide due to finding technical means of the taxpayer and a specialized telecom operator in different time zones. Ministry of Finance, anticipating possible disputes associated with a violation of the date of submission of the tax return, proposes to establish a single time on server television servers for determining the reporting date.
The telecom operator provides the taxpayer software and electronically digital signature (EDS), which is equivalent to the personnel signature in the paper on paper.
The tax authority in the presentation of the tax declaration (calculation) in telecommunication channels of communication during the day is obliged to send the taxpayer through telecommunication channels of the connection to the receipt of the tax declaration (calculation) in electronic form in the event of reporting or notification of refusal to accept the tax return (calculation) in electronic form in the case of non-reporting on forms approved by the Order of the Federal Tax Service of Russia of February 25, 2009 N MM-7-6 / [Email Protected]
If a refusal is received in the reception of the declaration, it is considered non-submitted. In this case, the taxpayer (his representative) should eliminate errors and re-submit the tax return (calculation) with the same feature of the type of document (primary, corrective, specifying the adjustment number), which was filled with the primary direction of the document.
According to the administrative regulations of the Federal Tax Service, approved by the Order of the Ministry of Finance of Russia of January 18, 2008 N 9N, the tax authority may refuse to adopt a declaration in the following cases (p. 155 administrative regulations):
- if the reporting is not represented by the established form (format) or with a violation of the reporting procedure (paragraph 3 of paragraph 133 of the administrative regulation);
- When it does not have an electronic digital signature of an authorized person or the existing EDS is not similar to the digital autograph of the declarant or his representative (paragraph. 5 p. 133 of the administrative regulations);
- If it does not contain all the necessary details: F.I.O. (for the individual) or the name of the organization, the Inn, the type of document (primary or corrective) and the names of the tax authority (paragraph 136 of the Administrative Regulation).
According to paragraph 4 of Art. The 80 Tax Code of the Russian Federation in the transfer of the tax declaration (calculation) on telecommunication channels of communication is the date of its submission of its submission.
Clause 5 of the order N bg-3-32 / 169 explains that under the date of submission of the tax return in electronic form is the date of its dispatch, recorded in the confirmation of a specialized telecom operator.
Thus, the tax return is considered to be submitted to the tax authority if the tax authority sent a receipt receipt for the taxpayer, while the date of submission of the Declaration is considered to be the date fixed in the confirmation received from the special operation.
According to paragraph 8 of the section. I and p. 3 sec. II of the order N bg-3-32 / 169 in the case of reporting in electronic form it is confirmed by electronic digital signature.
Paragraph 5 of Art. The 80 Tax Code of the Russian Federation also established that the taxpayer (representative) signs the tax return (calculation) of the electronic digital signature, confirming the accuracy and completeness of the information specified in the tax declaration (calculation).
In art. 3 of the Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature" under an electronic digital signature means the props of an electronic document intended to protect this electronic document from a forgery obtained as a result of cryptographic information conversion using an electronic digital signature closed key and allowing you to identify the owner of the certificate of the signature key, as well as establish the lack of distortion of information in the electronic document.
It should be noted that, in contrast to the information contained on magnetic media, the electronic document (including tax reporting) certified by the electronic digital signature is a legal fact, that is, in accordance with Art. 160 Civil Code of the Russian Federation entails the establishment, change or termination of civil rights and responsibilities. Accordingly, when submitting a tax declaration in electronic form, the taxpayer is not obliged to submit it to the tax authority on paper. This is also confirmed by clause 6 of the order N bg-3-32 / 169.
To sign reporting by electronically digitally Three conditions must be respected:
1) the certificate of the signature key, which certifies the specific signature, must be valid at the time of signing the document;
2) the authenticity of the EDS must be confirmed in the electronic document;
3) The EDS is used in accordance with the information specified in the Signature Key Certificate.
If all these conditions are met, the organization is entitled to sign reporting in this way.
The essence of the electronic digital signature procedure is that each user has the ability to make a pair of individual keys: secret - to form a digital signature analogue under the document and pair with it, open - to verify the accuracy of digital signatures calculated using this particular key. The identity of the secret key of the electron-digital signature is certified by a certificate issued by the Certification Authority.
The advantages of using telecommunication communication channels should include:
- work time savings;
- no duplication of the declaration on paper;
- avoiding errors in filling out reporting, since when generating a file with reporting, the program is checked with the relevance of the version of the filled form;
- information presentation formats in electronic form are updated in a timely manner;
- confirmation of reporting delivery;
- the confidentiality of the submitted reporting is maintained;
- The efficiency of information processing the tax authority increases, eliminates the availability of technical errors.
The disadvantages of reporting on telecommunication channels include:
- the need to have a specific technical database (computer, connection to the Internet, appropriate software);
- restricting access to the Internet, due to which the reporting will not be able to submit;
- the need for some cases of duplication of reporting on paper with a tax authority stamp. For example, to obtain a loan in the bank, the taxpayer must assure a reporting instance on paper in the tax authority. Since the bank cannot verify the legal force of the document represented in electronic form, it requires reporting on paper with a tax authority stamp.
Another document should be paid - the order of the Ministry of Finance of Russia of March 16, 2010 N MM-7-6 / 120 "On approval of the commissioning regulations to the automated information system of tax authorities submitted by taxpayers (representatives) of tax declarations (calculations) and other documents serving the basis for calculating and paying taxes. " This order was issued by the Finance Office to improve the electronic document management system between taxpayers and control departments in order to improve the data entry process submitted by taxpayers (representatives) of tax declarations and other documents that serve as a basis for calculating and paying taxes into the automated information system of tax authorities.
Regulation establishes uniform principles for entering tax documents (presented on different types The carriers and methods established by tax legislation) in the IFSN, the input of the tax documents presented on paper under the conditions of centralized data processing and the procedure for the interaction of the IFSN and the Data Center (Interdistrict Inspectorate of the Federal Tax Service of Russia for centralized data processing or other inspection that performs the functions of central data processing).
It has also been established that tax papers are subject to centralized processing, presented on machine-oriented forms approved by the Ministry of Finance, as well as on machine-oriented forms with a two-dimensional barcode. The exchange of information between the IFTS and the Code is carried out on protected communication channels using installed software. The list of persons who did not submit tax documents is formed after 10 days after established by the legislation on taxes and collecting the submission of relevant documents.
By virtue of Part 1 of Art. 6 of the Federal Law of 06.04.2011 N 63-FZ "On Electronic Signature" Information in electronic form signed by a qualified electronic signature is recognized by an electronic document equivalent to a paper document signed by his own signature, except if federal laws or adopted in accordance With them with regulatory legal acts, a requirement for the need to draw up a document exclusively on paper carrier. What documents are made a mandatory requirement for drawing up exclusively on paper?
A specific list of documents, which are made only on paper, no. To such documents, for example, belong:
Securities for bearer (bill, bond),
Labor contract,
Employment history,
The book of accounting for the movement of labor books and inserts in them,
Personal card,
Treaty on full liability,
Sick leave,
Application for leave without salary salary (except distance workers),
Student agreement
Order (order) on termination of the employment contract.
For a more detailed list below.
Justification
Features of working with electronic documents
Documents that are executed only on paper
The electronic document signed by a qualified electronic signature is recognized as an equivalent document on paper, signed by his own signature (part 1 of article 6 of Law No. 63-FZ). Exception - cases where federal laws or regulatory legal acts adopted in accordance with them require compile a document only on paper (table below).
Council
You have the right to duplicate entries in your personal card, which is conducted on paper, records in the personal card, which is carried out in electronic form
In practice, even if the organization introduced an electronic document management system, a part of the documents in respect of which the law requires to receive personal signatures of workers, are issued on paper. For example, a book of accounting for the movement of labor books and inserts in them. After all, it contains the collapses of the responsible person who adopted or filling out the labor book "and the" Deciscription of the employee in obtaining an employment record. " But the log of registration of employment contracts is electronically.
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