Евгений Шелест
SergPoznanskiy / Depositphotos.com
При этом подавать отчетность повторно не требуется, если налоговый орган не направил результирующие квитанции вовремя. ФНС России указала, что своевременность представления отчетности подтверждается сформированной датой оператора электронного оборота при ее отправке. Соответствующая информация опубликована на официальном сайте ФНС России.
Возможные задержки связаны с тем, что налоговое ведомство завершает трехлетнюю работу по переходу на централизованное программное обеспечение налогового администрирования. Это позволит усовершенствовать инструменты налогового учета и контроля. А также это поспособствует развитию новых сервисов и переходу на экстерриториальный и бесконтактный принципы обслуживания.
Напомним, что переплата, покрывающая недоимку, не свидетельствует о наличии задолженности у налогоплательщика.
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