Theme: The Electronic accounting

Plan

Entry

1       Legislative norms

2       Pluses and minuses of the electronic accounting

3       List of "obliged"

4       Ministry of finance about the fiscal accounting

5       Order of presentation

6       Responsibility

List of literature

Entry

That does mean a concept "Presentation of accounting electronically"? Who is under an obligation to present her? Is responsibility which for her presentation? Is it possible to avoid her?

In the epoch of development of information technologies legislators do not stop to correct the order of mutual relations of taxpayers and tax organs. Changes in a tax law, going into effect on January, 1, 2008, extended the list of persons, obliged to present the tax accounting in an electronic kind. Aspiration of tax worker though a bit to simplify to itself life does this list yet wider, thus frequently they exceed the plenary powers. Circumstance that НК РФ is enough avaricious on norms, touching the electronic accounting, adds confusion.

In order that to understand everything, taxpayers have to apply for elucidations in supervisory organs, and at times, defending the interests, and in judicial instances. In this connection, in opinion of author, actuality of this article is unquestionable.

1       Legislative norms

In obedience to paragraph 4 of a 1 item 23 NK RF taxpayers are under an obligation to present in accordance with established procedure in a tax organ at the place of account tax returns (calculations), if such duty is foreseen by a tax law. Thus organizations and individual businessmen can present in a tax organ accounting both in an electronic kind (on the set formats) and on a paper transmitter (p. 3 items 80 НК of Russian FEDERATION). Purchase disentitled only those taxpayers, which in accordance with a tax law are in rows "obliged".

Unfortunately, it is necessary to establish circumstance that a tax law does not expose the concept of the electronic accounting; therefore sometimes in practice there are споры between a tax organ and taxpayers. In fact, all disagreements between parties are related to the question: whether a taxpayer can to hand over the electronic accounting, by submitting her in a tax organ on a diskette or another carrier of data (CD -disk, "flash card")?

Tax worker consider that the electronic accounting can be presented in an inspection only by means of telecommunication communication channels. In other cases she ignores electronic. The position official’s ground p. 4 items 80 NK of Russian FEDERATION, in accordance with which the order of presentation of tax return (calculation) and documents in an electronic kind is determined by Ministry of finance. On the basis of the Federal law from 29.06.2004 № 58-FZ in future to approval by Ministry of finance of such document Order of presentation of tax return operates in an electronic kind on telecommunication communication channels[1] (further is Order).

In accordance with p. 5 this document presentation of tax return on telecommunication communication channels is carried out by a taxpayer by means of the specialized operator of connection. Such method of presentation provides the use of electronic digital signature (EDS) in electronic documents, which confesses to the equivalent sign manual in a document on paper transmitter.

It, in turn, protects this electronic document from an imitation, allows to identify the proprietor of certificate of the key of signature, and also to set absence of distortion of information in an electronic document (p. 8 Order).

Moreover, the analogical point of view was wired for sound in mass Medias and by the deputy of director of Department of tax and custom-tariff policy of Ministry of finance of Russia S. V. Razgulin. In opinion of official, presentation of declaration in an electronic kind cannot be produced by a taxpayer by such methods, as handing over on a magnetic transmitter in a tax organ personally or through a representative, by direction as postal mail with the inventory of investment.

However some experts adhere to another, opposite point of view, essence of which is taken to that telecommunication communication (Internet) channels - it only the method of presentation of accounting, and electronic kind, - it, actually, accounting format. Moreover, NK of Russian FEDERATION does not equate these concepts. Consequently, accounting presented in a tax organ on a diskette or another magnetic transmitter (CD -disk, flash - card) is also considered handed over in an electronic kind.

Similar position on this question is expounded by Ministry of finance in Letter from 12.07.2006 № 03-02-07/1-178: for reduction of expenses of time on handing over of accounting taxpayers can send her in tax organs in an electronic kind - on telecommunication communication (on the Internet) channels or on magnetic transmitters.

At the same time, in opinion of author, this letter, rather, exception from rules, than dogma, and such point of view, accepted by a taxpayer, certainly will cause a conflict with a tax organ. In this case to defend the position to the taxpayer will be in a court.

Pay attention: requirements about presentation of accounting in an electronic kind do not spread to the form of 4-FSS [2] (Letter of Ministry of finance of Russia from 12.03.2007 № 05-3-07/46), accordingly, she can be handed over on paper transmitter. It is constrained with that in obedience to an item 80 NK RF the duty of presentation in an electronic kind is set only in regard to tax returns and (or) calculations, however this form does not behave to such.

On the same grounds this requirement does not spread and on accounting control. ............