С июля начнут действовать новые основания признания декларации непредставленной

Екатерина Уцына

С июля начнут действовать новые основания признания декларации непредставленной
Vadymvdrobot / Depositphotos.com

Налоговая служба на своем официальном сайте опубликовала перечень новых оснований, в соответствии с которыми налоговая декларация или расчет будет признана в ходе проведения камеральной проверки непредставленной (Федеральный закон от 23 ноября 2020 г. № 374-ФЗ). Поправки в ст. 80 Налогового кодекса вступят в силу уже с 1 июля 2021 года.

Так, документ может быть признан непредставленным, если:

он подписан неуполномоченным лицом; руководитель организации дисквалифицирован, и срок его дисквалификации еще не истек, или в ЕГРЮЛ внесена запись о недостоверности сведений о нем ранее даты представления декларации (расчета); в едином государственном реестре ЗАГС содержатся сведения о дате смерти физлица, наступившей ранее даты подписания налоговой декларации (расчета) его усиленной квалифицированной электронной подписью; в ЕГРЮЛ внесена запись о прекращении юрлица путем реорганизации, ликвидации или исключения из ЕГРЮЛ по решению регистрирующего органа ранее даты представления декларации (расчета).

Еще одним важным критерием не представления декларации по НДС является не соответствие контрольным соотношениям, свидетельствующим о нарушении порядка ее заполнения (утв. приказом ФНС России от 25 мая 2021 г. № ЕД-7-15-/519@). Аналогичное правило распространяется и на расчет по страховым взносам (контрольные соотношения приведены в письме ФНС России от 14 апреля 2021 г. № БС-4-11/5083@).

О том, ошибки в каких показателях повлекут за собой отказ в приеме расчета по страховым взносам, читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

В любом из вышеперечисленных случаев, кроме прекращения юрлица, налоговая инспекция в течение пяти дней уведомляет налогоплательщика о признании декларации или расчета непредставленным. При этом по основанию не соответствия контрольным соотношениям уведомление направляется уже не позднее дня, следующего за днем получения налоговой декларации или расчета в электронной форме (10 дней, следующих за днем получения расчета на бумажном носителе).

Источник: garant.ru

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