Новые, требования
Новые правила выставления требования
21.05.2017
Если у налогоплательщика, плательщика страховых взносов (организации, предпринимателя, физического лица) есть задолженность по налогам, пеням, штрафам , то налоговая инспекция сначала направляет ему требование об уплате задолженности (п. 1 ст. 45, п. п. 1, 8 ст. 69 НК РФ).
Требование инспекция передает руководителю организации или физическому лицу (их законным или уполномоченным представителям):
лично под расписку,
по почте заказным письмом,
в электронной форме по ТКС с применением усиленной квалифицированной электронной подписи или через личный кабинет налогоплательщика.
Форматы и порядок направления требования в электронной форме уполномочена устанавливать ФНС России.
Приказом от 27.02.2017 № ММВ-7-8/200@ налоговая служба с 27.05.2017 обновила порядок направления налогоплательщику требования об уплате налога, сбора, страховых взносов, пени, штрафа, процентов в электронной форме по ТКС.
Одновременно утратит силу прежний порядок, утвержденный приказом ФНС России от 09.12.2010 № ММВ-7-8/700@.
Подпишитесь на важные налоговые новости
Введите ваш адрес электронной почты
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