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

57 комментария

Hello this is kind of of off topic but I was wanting to know
if blogs use WYSIWYG editors or if you have to manually code with
HTML. I’m starting a blog soon but have no coding experience so I wanted to
get guidance from someone with experience. Any help would be greatly appreciated!

I got this website from my buddy who shared with me concerning this website and now
this time I am visiting this website and reading very informative articles or reviews at this place.

Уведомление: หวยออนไลน์
Уведомление: faceless niches

I think this is among the most important info for me. And i am glad reading your article. But want to remark on some general things, The website style is wonderful, the articles is really excellent : D. Good job, cheers

You can certainly see your skills within the work you write. The world hopes for more passionate writers such as you who are not afraid to mention how they believe. Always go after your heart. «The most profound joy has more of gravity than of gaiety in it.» by Michel de Montaigne.

I loved as much as you will receive carried out right here. The sketch is attractive, your authored material stylish. nonetheless, you command get bought an impatience over that you wish be delivering the following. unwell unquestionably come further formerly again since exactly the same nearly very often inside case you shield this increase.

I don’t even know how I ended up here, but I thought this post was good. I don’t know who you are but definitely you are going to a famous blogger if you aren’t already 😉 Cheers!

Hi there just wanted to give you a quick heads up. The text in your article seem to be running off the screen in Firefox. I’m not sure if this is a formatting issue or something to do with browser compatibility but I figured I’d post to let you know. The style and design look great though! Hope you get the issue solved soon. Many thanks

Hi there, I found your web site by way of Google at the same time as searching for a comparable matter, your site came up, it appears good. I have bookmarked it in my google bookmarks.

Hello there, just turned into aware of your blog via Google, and found that it is truly informative. I am gonna watch out for brussels. I will be grateful in the event you continue this in future. A lot of other folks will probably be benefited out of your writing. Cheers!

Thanks a lot for sharing this with all folks you actually
recognise what you’re talking approximately! Bookmarked. Please additionally seek advice from my site
=). We will have a link alternate agreement between us

I in addition to my buddies were reviewing the excellent hints found on your web blog and all of the sudden got a terrible suspicion I had not thanked the web site owner for those strategies. Those people came for this reason stimulated to study all of them and have now definitely been having fun with those things. Thanks for indeed being indeed helpful and then for making a decision on variety of brilliant subjects most people are really wanting to be informed on. Our sincere regret for not expressing appreciation to sooner.

Hi there! I could have sworn I’ve visited this website before
but after going through a few of the posts I realized
it’s new to me. Anyhow, I’m certainly happy I came across it and I’ll be book-marking it and checking back frequently!

Excellent blog! Do you have any tips for aspiring writers? I’m hoping to start my own site soon but I’m a little lost on everything. Would you advise starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally confused .. Any tips? Thanks!

I have been exploring for a little for any high-quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this website. Reading this information So i am happy to convey that I have an incredibly good uncanny feeling I discovered exactly what I needed. I most certainly will make sure to don’t forget this site and give it a look regularly.

Its like you read my thoughts! You seem to understand so much about this, like you wrote the guide in it or something. I believe that you simply can do with a few percent to power the message house a little bit, but instead of that, this is fantastic blog. A great read. I’ll definitely be back.

Aw, this was a really nice post. In idea I wish to put in writing like this moreover – taking time and actual effort to make a very good article… however what can I say… I procrastinate alot and on no account appear to get something done.

Hey I am so glad I found your website, I really found you by error, while I was looking on Askjeeve for something else, Anyways I am here now and would just like to say thanks for a remarkable post and a all round thrilling blog (I also love the theme/design), I don’t have time to read through it all at the moment but I have book-marked it and also included your RSS feeds, so when I have time I will be back to read much more, Please do keep up the excellent work.

Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!

I’m impressed, I need to say. Actually hardly ever do I encounter a weblog that’s each educative and entertaining, and let me let you know, you might have hit the nail on the head. Your concept is outstanding; the problem is one thing that not enough people are speaking intelligently about. I am very happy that I stumbled throughout this in my seek for one thing relating to this.

Добавить комментарий

*

17 − 9 =