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  • Ways of presentation of bookkeeping and tax accounts
    The presentation in electronic form

    Via an operator of electronic document flow.
    The presentation of accounts in electronic form is performed through the telecommunication channels with the application of encrypted and certified digital signature via operators of electronic document flow.
    Telecommunication channels are a system of bookkeeping and tax accounts filing in electronic form.

    The advantages of this way of presentation:

    • There is no need to come to the tax authority as the accounts can be sent from the tax payer’s office at any time in a 24-hour period (saving of time effort);
    • There is no need to duplicate the filed documents in hard copies;
    • The amount of technical errors reduces (the accounts are formed in an established format with the help of outgoing inspection means which check the accuracy of the account forms);
    • The format of account filing is up-dated quickly and efficiently (if the form of tax and (or) bookkeeping accounts is changed or new forms of accounts are introduced before the date of accounts, a tax payer gets an opportunity to up-date the formats in electronic form);
    • You get the confirmation of documents filing (you have an opportunity to get the confirmation of the tax payer’s discharge of commitments within 24 hours, and to see your personal card on-line so there is no need to wait for reconciliation acts);
    • The accounts filed through the telecommunication channels in electronic form are protected from the amendments made by the third party;
    • You have an opportunity to get the electronic certificate of budget settlements status, the extract of budget operations, the checklist of tax and bookkeeping accounts filed to the tax authority, the reconciliation act of tax computation, levy, fines and fixed penalties, current explanatory statements of tax laws by the Federal Tax Service of the Russian Federation, and also direct an information inquiry to the tax authorities.
    Via the web-site of the Federal Tax Service of the Russian Federation.

    The presentation of accounts in electronic form can also be performed with the help of the web-site of the Federal Tax Service of the Russian Federation with the application of enhanced encrypted and certified digital signature within the frame of pilot project.

    In specific cases tax payers are obliged to file the tax statement in electronic form (Clause 80 of the Tax Code of the Russian Federation).
    • If the average number of employees in the previous calendar year exceeds 100 people;
    • If there has been set up (reorganized) a company in which the number of employees exceeds 100 people;
    • If such obligation is required to this particular tax. Such norm is obligatory for the Value Added Tax since 01.01.2014.

    The data on the average number of the employees for the previous calendar year is presented to the tax authority on or prior to January 20 of the current year by the company (individual entrepreneur who hired employees in the mentioned period), and if a company was set up (reorganized) – on or prior to the 20th day of the month next to the one during which a company was set up (reorganized).
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