Екатерина Уцына
SergeyNivens / Depositphotos.com
ФНС России разработала форму заявления о постановке на учет, которое физлицо направляет в налоговый орган, а также порядок ее заполнения и формат представления в налоговую инспекцию в электронной форме. В документе помимо этого приводятся и формы уведомлений, о постановке на учет и о снятии с учета физлица в налоговом органе (приказ ФНС России от 8 мая 2020 г. № ЕД-7-14/323@).
В заявлении нужно указать Ф. И. О. физлица, дату и место рождения, гражданство. Также отдельные разделы предусмотрены для заполнения сведений о документе, удостоверяющем личность (с указанием срока его действия), о документе, подтверждающем право иностранного гражданина или лица без гражданства на постоянное (временное) проживание в России, об адресе на территории РФ (указывается место жительства или место пребывания) и о документе, подтверждающем регистрацию по месту жительства или регистрацию по месту пребывания. Последние сведения заполняются иностранными гражданами или лицами без гражданства, а также российскими гражданами, представившими документ, удостоверяющий личность, отличный от паспорта гражданина РФ.
Заполнить документ можно либо письменно на бумажном носителе (ручками синего или черного цветов), либо в электронном виде в одном экземпляре. Обратите внимание, что в заявлении нельзя исправлять ошибки, печатать его с двух сторон или скреплять листы документа степлером (или иным способом, приводящим к порче бумажного носителя).
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В порядке заполнения заявления указывается, что каждому показателю соответствует одно поле, которое может состоять из определенного количества знакомест. В каждом поле указывается только один показатель. Исключение составляют показатели, значением которых является дата. Для указания даты используются по порядку три поля: день (поле из двух знакомест), месяц (поле из двух знакомест) и год (поле из четырех знакомест), разделенные знаком точкой.
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