Представляем годовую бухотчетность за 2019 год по новым правилам

Екатерина Уцына

Представляем годовую бухотчетность за 2019 год по новым правилам
mast3r / Depositphotos.com

ФНС России опубликовала приказ, устанавливающий порядок представления экземпляра составленной годовой бухгатерской (финансовой) отчетности и аудиторского заключения о ней в налоговую инспекцию по месту нахождения организации (приказ ФНС России от 13 ноября 2019 г. № ММВ-7-1/569@)1. Приказ вступает в силу с 1 января 2020 года, а значит новые правила будут действовать уже в отношении отчетности за 2019 год.

Порядком устанавливается, что обязательный экземпляр отчетности и аудиторское заключение о ней представляются в электронном виде. Исключение сделано только для субъектов малого предпринимательства – они могу представить отчетность за 2019 год на бумажном носителе лично, через уполномоченного представителя или почтовым отправлением с описью вложения. В первых двух случаях отметку о принятии проставляет инспектор на копии отчетности и аудиторского заключения о ней. При направлении документов по почте днем их сдачи будет считаться дата отправки почтового отправления.

При отправке отчетности по ТКС налогоплательщик должен использовать утвержденный законодательством формат представления отчетности и заверить отправляемые документы усиленной квалифицированной электронной подписью. Несоблюдение этого порядка будет служить основанием для отказа налоговой инспекции в приеме отчетности. Также не принять документы могут при несоответствии данных владельца квалифицированного сертификата ключа проверки электронной подписи данным, указанным в отчетности, а также представление документов в налоговый орган, в компетенцию которого не входит прием отчетности. В этом случае инспектор сформирует уведомление об отказе и направит его организации.

При отсутствии оснований для отказа в приемке документов, налоговый орган в течение одного рабочего дня с момента получения отчетности и аудиторского заключения формирует и направляет налогоплательщику квитанцию о приеме, подписанную усиленной квалифицированной электронной подписью налогового органа. Именно она является подтверждением того, что бухотчетность и аудиторское заключение принята инспекцией.


1 С текстом приказа ФНС России от 13 ноября 2019 г. № ММВ-7-1/569@ «Об утверждении Порядка представления экземпляра составленной годовой бухгатерской (финансовой) отчетности и аудиторского заключения о ней в целях формирования государственного информационного ресурса бухгалтерской (финансовой) отчетности» можно ознакомиться на официальном интернет-портале правовой информации (номер опубликования: 0001201912110032).

Источник: garant.ru

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