Екатерина Уцына
ideyweb / Depositphotos.com
ФНС России в очередной раз продлила возможность предоставления бухгалтерской и налоговой отчетности в электронном виде через официальный сайт службы еще на год (приказ ФНС России от 20 мая 2019 г. № ММВ-7-6/256@1). Напомним, что срок действия предыдущего приказа истекал 1 июля 2019 года.
Чтобы предоставить налоговую и бухгалтерскую отчетность на сайте ФНС России, налогоплательщику необходимо иметь действующий ключ электронной подписи и зарегистрироваться в системе сдачи налоговой отчетности «Получение идентификатора абонента», размещенной на сайте ФНС России в разделе «Электронные сервисы» (п. 2.1 приказа ФНС России от 15 июля 2011 г. № ММВ-7-6/443@, далее – Приказ).
Если же ключа электронной подписи нет, или срок действия его истек, то необходимо обратиться в любой удостоверяющий центр, аккредитованный Минкомсвязи России, чтобы получить этот ключ (п. 2.2 Приказа). Перечень аккредитованных центров можно найти на сайте Минкомсвязи России (digital.gov.ru/ru/activity/govservices/2/).
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1 С текстом приказа ФНС России от 20 мая 2019 г. № ММВ-7-6/256@ можно ознакомиться на официальном сайте ФНС России.
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