Подписан закон об упрощении порядка представления бухгалтерской (финансовой) отчетности

Наталья Ключевская

Подписан закон об упрощении порядка представления бухгалтерской (финансовой) отчетности
AndreyPopov / Depositphotos.com

Федеральный закон от 28 ноября 2018 г. № 444-ФЗ «О внесении изменений в Федеральный закон «О бухгалтерском учете» устанавливает обязанность экономического субъекта представлять обязательный экземпляр бухгалтерской отчетности (и аудиторского заключения, если оно требуется) только в налоговый орган по месту его нахождения. При этом начиная с 2020 года, по общему правилу, бухотчетность будет представляться в электронной форме.

Такие поправки1, в частности, нацелены на формирование государственного информационного ресурса бухгалтерской отчетности. Последний представляет собой совокупность бухгалтерской (финансовой) отчетности экономических субъектов, обязанных составлять такую отчетность, а также аудиторских заключений о ней в случаях, если бухгалтерская (финансовая) отчетность подлежит обязательному аудиту. На формирование и ведение такого ресурса уполномочена ФНС России.

В документе перечисляются субъекты, освобожденные от обязанности представления обязательного экземпляра отчетности в ресурс. В их числе:

организации госсектора; Банк России; религиозные организации; организации, представляющие бухгалтерскую (финансовую) отчетность в Банк России; организации, годовая бухгалтерская (финансовая) отчетность которых содержит сведения, отнесенные к гостайне; организации в случаях, установленных Правительством РФ.

Кто может сдать годовую бухгалтерскую (финансовую) отчетность без доверенности? Узнайте из материала «Способы оформления и представления годовой бухгалтерской (финансовой) отчетности» «Энциклопедии решений. Бухгалтерский учет и отчетность» в интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Последние две категории субъектов должны будут сдавать годовую бухгалтерскую (финансовую) отчетность в органы госстатистики.

По новым правилам представлять обязательный экземпляр бухгалтерской отчетности необходимо в виде электронного документа по телекоммуникационным каналам связи. Что касается общих требований к бухгалтерской (финансовой) отчетности, то, если законодательством или договором предусмотрено ее представление на бумаге, то изготовить на бумажном носителе копии бухгалтерской (финансовой) отчетности, составленной в виде электронного документа, экономические субъекты должны будут за свой счет. Сроки представления отчетности не изменятся.

Заинтересованным лицам будет обеспечен доступ к информации, содержащейся в государственном информационном ресурсе. Но за ее предоставление придется заплатить (случаи, размер и порядок взимания платы установит кабмин). Бесплатно информацией будут пользоваться только госорганы, органы местного самоуправления и Банк России.

Федеральный закон вступил в силу со дня его официального опубликования (28 ноября), но отдельные его нормы начнут действовать с 1 января 2020 года.

Сопутствующие изменения внесены в Налоговый кодекс Федеральным законом от 28 ноября 2018 г. № 447-ФЗ «О внесении изменений в статью 23 части первой Налогового кодекса Российской Федерации»2. Корректировки вступят в силу с 1 января 2020 года.

______________________________

1 С текстом Федерального закона от 28 ноября 2018 г. № 444-ФЗ «О внесении изменений в Федеральный закон «О бухгалтерском учете» можно ознакомиться на Официальном интернет-портале правовой информации (номер опубликования: 0001201811280045). 2 С текстом Федерального закона от 28 ноября 2018 г. № 447-ФЗ «О внесении изменений в статью 23 части первой Налогового кодекса Российской Федерации» можно ознакомиться на Официальном интернет-портале правовой информации (номер опубликования: 0001201811280044).

Источник: garant.ru

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Я не могу не отметить качество исследования, представленного в этой статье. Она обогатила мои знания и вдохновила меня на дальнейшее изучение темы. Благодарю автора за его ценный вклад!

Я бы хотел выразить свою благодарность автору этой статьи за его профессионализм и преданность точности. Он предоставил достоверные факты и аргументированные выводы, что делает эту статью надежным источником информации.

Автор предлагает практические рекомендации, которые могут быть полезны в реальной жизни для решения проблемы.

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Я благодарен автору этой статьи за его способность представить сложные концепции в доступной форме. Он использовал ясный и простой язык, что помогло мне легко усвоить материал. Большое спасибо за такое понятное изложение!

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Я оцениваю тщательность и точность, с которыми автор подошел к составлению этой статьи. Он привел надежные источники и представил информацию без преувеличений. Благодаря этому, я могу доверять ей как надежному источнику знаний.

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Я ценю балансировку автора в описании проблемы. Он предлагает читателю достаточно аргументов и контекста для формирования собственного мнения, не внушая определенную точку зрения.

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My developer is trying to convince me to move to .net from PHP. I have always disliked the idea because of the expenses. But he’s tryiong none the less. I’ve been using Movable-type on a variety of websites for about a year and am worried about switching to another platform. I have heard great things about blogengine.net. Is there a way I can transfer all my wordpress content into it? Any help would be greatly appreciated!

I’m really loving the theme/design of your blog. Do you ever run into any internet browser compatibility problems? A couple of my blog visitors have complained about my website not operating correctly in Explorer but looks great in Firefox. Do you have any ideas to help fix this issue?

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