Ministry of Finance: confirmation of the special operator is proof of sending the electronic declaration. Reporting via the Internet. When and who submit reports electronically? Duplicate reporting on paper

27.12.2023 -

The limit on the number of income recipients under which salary reports can be submitted on paper will be reduced.

The number limit for the right to submit 2-NDFL, 6-NDFL, DAM on paper will be reduced from 25 to 10 people. In addition, in order to determine the method of submitting the DAM, it will be necessary to consider not the average number of employees for the previous billing (reporting) period, but the number of employees for the billing (reporting) period. Such amendments are planned to be made to paragraph 2 of Article 230, paragraph 10 of Article 431 of the Tax Code. The draft amendments to the Tax Code were published on the Federal Portal of Draft Regulatory Legal Acts.

How to submit reports

Report	How are they renting now?	How will they be handed over?
2-NDFL 6-NDFL	25 or more – in electronic form; up to 25 – electronically or on paper	Number of income recipients in the tax period: 10 or more – in electronic form; up to 10 – electronically or on paper
RSV	Average number of employees for the previous billing (reporting) period: More than 25 – in electronic form; 25 or less – electronically or on paper	Number of employees for the billing (reporting) period: more than 10 – in electronic form; 10 or less – electronically or on paper

Note: headcount is the number of income recipients, not the average. According to the plan, the new standards will come into force on January 1, 2020.

Methods for submitting electronic tax and insurance reports through TCS

There are two ways to submit reports via telecommunications channels:

through a special operator;
reporting to the Federal Tax Service of the Russian Federation - directly through the tax service website.
reporting to the Pension Fund of the Russian Federation - directly through the website of the Pension Fund of the Russian Federation.
reporting to the Federal Social Insurance Fund of the Russian Federation - directly through the website of the Pension Fund of the Russian Federation.

Deadlines for submitting reports in 2019 must be submitted electronically, via the Internet.

For many companies, 2015 was a turning point in reporting matters. Because on January 1, 2015, regulations requiring tax reporting to be submitted only electronically came into force.

Since 2015, there have also been changes according to which many employers will have to report to the Pension Fund and Social Insurance Fund via the Internet.

Tax returns and accounting and other reporting on paper are submitted:

personally;
Note: Passport required
through your representative;
sent in the form of a postal item with a description of the attachment.
When sending reports by mail, the day of its submission is considered the date of dispatch.

Note: When sending a declaration by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment.

Another way to submit tax reports is to send them via telecommunication channels (TCS).

When using this electronic method, the date of submission of reports to the tax office is considered the date of its sending. This is stated in paragraphs 1 and 3 of paragraph 4 of the Tax Code of the Russian Federation, paragraph 216 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n.

Electronic tax reporting formats are approved by the Federal Tax Service of Russia in agreement with the Ministry of Finance of Russia (Clause 7, Article 80 of the Tax Code of the Russian Federation). When transmitting tax reports using the TCS, follow the Methodological Recommendations approved by Order of the Federal Tax Service of Russia dated July 31, 2014 No. ММВ-7-6/398.

Transmitting reporting via communication channels frees the organization from submitting documents on paper (clause 6 of Section I of the Procedure, approved by order of the Ministry of Taxes and Taxes of Russia dated April 2, 2002 No. BG-3-32/169). However, if organizations paper copies of reports certified by the inspection are required submitted in electronic form (for presentation to the bank, auditors, etc.), the inspection is obliged to print out the received reports and put a mark of acceptance (clause 219 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n).

Below is a table for reporting deadlines in 2019. It specifies the deadline for submitting the declaration and making payments online. And also the number, when the declaration is submitted, reporting in electronic form.

Can an organization be fined under Article 119 of the Tax Code of the Russian Federation? The organization is required to submit tax reports electronically, but submitted the declaration on paper
He has no right, because liability for failure to comply with the established method of submitting tax reports in electronic form is provided for in the Tax Code of the Russian Federation. If an organization submitted a declaration on time, but at the same time violated the established procedure for submitting reports, it can only be held accountable under this article. The fine is 200 rubles. The inspectorate has no right to refuse to accept a declaration submitted in an unspecified manner.
To ensure the receipt of electronic documentation from tax authorities, it is necessary to conclude an agreement with an EDF operator for the provision of services to ensure electronic document management (or to transfer the rights to use the relevant software) and obtain a certificate of an electronic signature verification key. If the taxpayer fails to fulfill this obligation, the tax authorities may decide to suspend transactions on his bank accounts and electronic money transfers. The blocking is carried out within 10 days from the moment the inspectors establish this violation (
Deadline for submitting reports for 2019. Table for submitting balance sheets, tax reporting for organizations and individual entrepreneurs. When to submit the declaration 2019, 1st quarter, half year, 9 months.

A table is provided with a list of individual entrepreneurs’ reports and the deadlines for their submission to the Federal Tax Service, the Pension Fund of the Russian Federation, and the Social Insurance Fund in 2019. Download forms, individual entrepreneur declaration forms.

Starting this year, the procedure for administering insurance premiums has changed. The calculations for them are now submitted to the tax authorities, and not to the funds. At the same time, the rule regarding the conditions under which calculations of contributions will be considered submitted has also changed. It depends on this whether the company will be fined under Art. 119 of the Tax Code of the Russian Federation or not. This Hot Topic explains what the new rule is and how it should be applied. In addition, examples of situations are given when the inspection does not have the right to consider reports not submitted and impose a fine for this, regardless of errors made during its submission.

Editor's note:

a case that confirms this was examined, for example, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated 07/05/2013 No. A40-107240/12-90-539: the court recognized the date of submission of the declaration as the date the company sent the declaration, indicated in the confirmation of the specialized telecom operator.

The inspectorate objected to this by saying that it was unable to open the received declaration due to the fact that it was placed in the “rejected” section with the reason: “the certificate and private key for decryption cannot be found.” For the same reason, a receipt for receiving reports was not generated.

Without an acceptance receipt, the declaration is considered not submitted, the inspectorate decided.

The court rejected these arguments, stating the following.

Firstly, the fact that the company does not have a receipt from the Federal Tax Service for accepting the declaration does not indicate that it was not submitted.

Secondly, a technical failure when sending a declaration cannot be dependent on or influence the fact that the company fulfills its obligation to submit tax reports, since for its part the company has taken all the necessary measures to send the declaration on time.

The document is included in the ATP "Consultant Plus"

The individual entrepreneur sent his personal income tax return by mail on April 20, as evidenced by the original postal receipts for the receipt of the declaration. What date is considered the moment the declaration is submitted by mail? What should an entrepreneur do if the tax authority has not received the declaration? Is it possible to apply a fine for failure to submit a declaration by an individual entrepreneur?

According to clause 2 of Article 80 of the Tax Code of the Russian Federation, a tax return can be submitted by the taxpayer to the tax authority personally or through his representative, sent in the form of a postal item with an inventory of the contents, or transmitted via telecommunication channels. When sending a tax return by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment.
The legislation on taxes and fees provides not only the obligation to submit tax returns, but also responsibility for failure to comply.
According to clause 1 of Article 119 of the Tax Code of the Russian Federation, failure by a taxpayer to submit a tax declaration to the tax authority at the place of registration within the period established by the legislation on taxes and fees shall entail the collection of a fine in the amount of 5 percent of the amount of tax payable (additional payment) on the basis of this declaration, for each full or less than a month from the date established for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles.
Failure by a taxpayer to submit a tax declaration to the tax authority for more than 180 days after the expiration of the deadline established by tax legislation for the submission of such a declaration, in accordance with paragraph 2 of Article 119 of the Tax Code of the Russian Federation, entails a fine in the amount of 30 percent of the amount of tax payable on the basis of this declaration, for each full or partial month starting from the 181st day.
A person who has committed an unlawful act intentionally or through negligence is recognized as guilty of committing a tax offense in accordance with clause 1 of Article 110 of the Tax Code of the Russian Federation. A tax offense is recognized as committed due to negligence if the person who committed it did not realize the illegal nature of his actions (inaction) or the harmful nature of the consequences that arose as a result of these actions (inaction), although he should have and could have been aware of this (clause 3 of Article 110 of the Tax Code RF).
Considering that the tax office has not received the income tax return, the individual entrepreneur must submit to the tax authority the original postal receipt confirming the receipt of the declaration by the post office with a list of the contents.
N.N. Stelmakh
Advisor to the Tax Service of the Russian Federation
II rank
14.02.2005

When determining the tax base for corporate income tax, does an LLC have the right to include in material expenses costs associated with losses during long-term storage of potatoes at the base, within the limits of natural loss rates? »

1. A tax return is a written statement or statement of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, about income received and expenses incurred, about sources of income, about tax base, tax benefits, the calculated amount of tax and (or) other data serving as the basis for the calculation and payment of tax.

A tax return is submitted by each taxpayer for each tax payable by that taxpayer, unless otherwise provided by the legislation on taxes and fees.

The calculation of the advance payment is a written statement or application of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data serving as the basis for calculating and paying the advance payment. The calculation of the advance payment is presented in the cases provided for by this Code in relation to a specific tax.

The calculation of the fee is a written statement or statement of the fee payer, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) about other data serving as the basis for calculating and paying the fee, unless otherwise provided by this Code. The calculation of the fee is presented in the cases provided for in part two of this Code in relation to each fee.

The tax agent submits to the tax authorities the calculations provided for in part two of this Code. These calculations are presented in the manner established by part two of this Code in relation to a specific tax.

The calculation of the amounts of income tax for individuals calculated and withheld by the tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them, provided tax deductions, calculated and withheld tax amounts, as well as other data serving as the basis for calculating tax.

The calculation of insurance premiums is a written statement or statement of the payer of insurance premiums, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the object of taxation of insurance premiums, about the basis for calculating insurance premiums, about the calculated amount of insurance premiums and other data serving as the basis for the calculation and payment of insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums is presented in cases provided for in Chapter 34 of this Code.

2. Tax returns (calculations) for those taxes for which taxpayers are exempt from the obligation to pay them in connection with the application of special tax regimes, in relation to activities the implementation of which entails the application of special tax regimes, or property used, are not subject to submission to the tax authorities. to carry out such activities.

A person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and who does not have objects of taxation for these taxes, represents a single (simplified) tax assessment for these taxes. declaration.

The form of a single (simplified) tax return and the procedure for filling it out are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year.

3. The tax return (calculation) is submitted to the tax authority at the place of registration of the taxpayer (fee payer, insurance premium payer, tax agent) in the established form on paper or in the established formats in electronic form, along with documents that, in accordance with this Code, must attached to the tax return (calculation). Taxpayers and payers of insurance premiums have the right to submit documents that, in accordance with this Code, must be attached to the tax return (calculation), in electronic form.

Tax returns (calculations) are submitted to the tax authority at the place of registration of the taxpayer (tax payer, insurance premium payer, tax agent) in established formats in electronic form via telecommunication channels through an electronic document management operator that is a Russian organization and meets the requirements approved by the federal executive body authorities authorized to exercise control and supervision functions in the field of taxes and fees, unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation, for the following categories of taxpayers (payers of insurance premiums):

taxpayers (payers of insurance contributions) whose average number of employees for the previous calendar year exceeds 100 people;

newly created (including during reorganization) organizations whose number of employees exceeds 100 people;

taxpayers (payers of insurance premiums) not specified in paragraphs three and four of this paragraph, for whom such an obligation is provided for by part two of this Code in relation to a specific tax (insurance premiums).

Information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the organization - no later than the 20th day of the month following for the month in which the organization was created (reorganized). The specified information is submitted in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur).

Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit all tax returns (calculations) that they are required to submit in accordance with this Code to the tax authority at the place of registration as the largest taxpayers in established formats in electronic form, if a different procedure for presenting information classified as state secret is not provided for by the legislation of the Russian Federation.

Tax declaration (calculation) forms are provided by tax authorities free of charge.

4. A tax return (calculation) can be submitted by a taxpayer (fee payer, insurance premium payer, tax agent) to the tax authority personally or through a representative, sent by mail with a description of the attachment, transmitted electronically via telecommunication channels or through personal taxpayer's office.

The tax authority does not have the right to refuse to accept a tax return (calculation) submitted by a taxpayer (fee payer, insurance premium payer, tax agent) in the established form (established format), unless otherwise provided by this Code, and is obliged to indicate at the request of the taxpayer (fee payer) , payer of insurance premiums, tax agent) on a copy of the tax return (copy of the calculation) a mark of acceptance and the date of its receipt upon receipt of the tax return (calculation) on paper or transfer to the taxpayer (payer of the fee, payer of insurance contributions, tax agent) a receipt of acceptance in electronic form - upon receipt of a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account.

When sending a tax return (calculation) by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account, the day of its submission is considered the date of its dispatch.

5. The tax return (calculation) is submitted indicating the taxpayer identification number, unless otherwise provided by this Code.

The taxpayer (tax payer, insurance premium payer, tax agent) or his representative signs the tax return (calculation), confirming the accuracy and completeness of the information specified in the tax return (calculation).

If the accuracy and completeness of the information specified in the tax return (calculation), including using an enhanced qualified electronic signature when submitting a tax return (calculation) in electronic form, is confirmed by an authorized representative of the taxpayer (fee payer, insurance premium payer, tax agent), the tax return (calculation) indicates the basis of the representative office (the name of the document confirming the authority to sign the tax return (calculation). At the same time, a copy of the document confirming the authority of the representative to sign the tax return (calculation) is attached to the tax return (calculation).

When submitting a tax return (calculation) in electronic form, a copy of the document confirming the authority of the representative to sign the tax return (calculation) can be submitted in electronic form via telecommunication channels.

6. The tax return (calculation) is submitted within the time limits established by the legislation on taxes and fees.

7. The forms and procedure for filling out forms of tax returns (calculations), as well as the formats and procedure for submitting tax returns (calculations) and documents attached to them in accordance with this Code in electronic form are approved by the federal executive body authorized for control and supervision in the region taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

The paragraph is no longer valid. - Federal Law of July 27, 2010 N 229-FZ.

The federal executive body authorized for control and supervision in the field of taxes, fees, insurance premiums does not have the right to include in the tax return (calculation) form, and tax authorities do not have the right to require taxpayers (payers of fees, payers of insurance premiums, tax agents) to include in the tax return (calculation) of information not related to the calculation and (or) payment of taxes, fees, insurance contributions, with the exception of:

11. The specifics of submitting a tax return for a consolidated group of taxpayers to the tax authority are determined by Chapter 25 of this Code.

12. The rules provided for by this article also apply to other persons who are entrusted with the obligation to submit a tax return (calculation) in accordance with part two of this Code.

Taxpayers often ask which document confirms the fact of filing an electronic report. The Ministry of Finance in a letter from 29.04.2011 № 03-02-08/49 reminds: the date of submission of the electronic tax return is considered to be the date indicated in the confirmation of the specialized telecom operator.

Situation

The situation that was reviewed by the Ministry of Finance is standard. The organization sent tax reports via telecommunication channels. The tax office received it (there is a notification of receipt), but did not accept it (the declaration was either lost at the stage of format-logical control and data entry, or did not pass control) - there is no receipt or notification of entry.

Tax authorities' position

Referring to the Order of the Federal Tax Service of Russia dated November 2, 2009 No. MM-7-6/534@, representatives of the tax authorities assert: the date of submission of reports is determined by confirmation of a special communications operator in the event that a receipt for the declaration and a notice of entry have been received for the declaration.

If there is no receipt of acceptance, then confirmation of the date of dispatch is not valid and the report is considered not submitted - this is the position of the tax authorities.

Explanations from the Ministry of Finance

However, as SKB Kontur specialists remind, it is better not to bring the matter to trial and send “correct” reports on time. The Kontur.Extern system will help with this: the controls implemented in it are as close as possible to the audits carried out by the tax office.