From 01/01/2014 the tax declaration should give up in electronic form through a special operator electronic document management. This procedure is regulated by the Order of the Federal Tax Service of the Russian Federation № mm-7-6 / 534 (02.11.09). And if earlier it was still possible to rent VAT on paper, personally visiting the tax and paying a fine 200 p., Then from 01/01/15 only the delivery in electronic form will be available.
1
To send a declaration in electronic format, you will need:
system of preparation, sending reporting;
SEP (these are the means of electronic signature, earlier Ski - the means of cryptocrusts);
CEP (certificate of qualified electronic signature);
communication special operator (according to a new one - electronic document management operator).
2
CEP - an electronic document used for signing, reporting encryption, to decipher documents received from the inspection. CEP certificate is issued by accredited certifying centers. SEP is a special program that is needed for applying an electronic signature. Without it, it will not be possible to sign, encrypt reporting.
3
The process of sharing the documents is as follows. The taxpayer forms a report, signs and encrypts it, sends the operator. If the report sends a trustee (authorized representative, for example, an accountant), then, together with the report, SOD (a message about the power of attorney) is sent. It needs to be sent before sending the first declaration itself, which the representative signs. If the report sends the IP or the head of the organization, soda is not required.
4
Upon receipt of the report, the operator captures the date of its receipt, generates appropriate confirmation (the first instance of such a confirmation is sent to the taxpayer, the second to the inspection with the report).
5
The tax inspector checks the report, through the operator sends a notice to the user. Next, a more thorough check of the report occurs, during which the compliance with the established requirements (format, signature authority) is checked. If errors have found, the inspection notifies the taxpayer (through the operator) about its refusal, indicating the reasons. When the taxpayer correlates the error, he should send a report again.
6
If everything is in order with the report, the inspection shall notify the payer for the reception of documents. From this point on, the declaration is considered adopted (even if the refinement will appear). The tax inspector loads the data into the system (database) and sends the taxpayer notification of clarification or input. If you receive a notice of entering, it is believed that the workflow is completed. If there are clarifications, the report should be corrected and sent again.
7
Thus, in the system you can prepare a declaration, check it. The taxpayer can freely monitor the processing process directly in the program, receiving notifications and receipts. The reporting system may be online and offline. In the first case, updates are reflected immediately. The system itself is on the operator's server, updates occur for all users. The client works on a remote server. When the report is ready, it is encrypted, saved on the operator server, and then sent to the inspection server. Offley system involves installing a program on a computer; When making changes (for example, the declaration format) it will have to be updated. The report is prepared in the program, then sent to the operator, after which it falls into the inspection.
The program interface for preparing, sending a report is rather logical and understandable. The user can access a large number of prompts, which makes it easier to work.
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