Екатерина Уцына
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С 1 января 2022 года вступят в силу поправки, касающиеся отмены обязанности организаций по предоставлению годовую бухгалтерскую отчетность в соответствующие государственные органы, если отчетность содержится в государственном информационном ресурсе бухгалтерской (финансовой) отчетности (ГИРБО) (Федеральный закон от 2 июля 2021 г. № 352-ФЗ, далее – Закон № 352-ФЗ). Также не нужно будет представлять и аудиторское заключение о такой отчетности, если отчетность подлежит обязательному аудиту и аудиторское заключение о ней имеется в ГИРБО.
Так, унитарные предприятия, АО и ООО, включенные в прогнозные планы (программы) приватизации государственного и муниципального имущества не представляют отчетность в Росимущество, органы государственной власти субъектов РФ, органы местного самоуправления. А унитарные предприятия также и в уполномоченные органы государственной власти РФ. Также на регулярной основе не будут представлять годовую отчетность и застройщики уполномоченному органу исполнительной власти субъекта РФ, на территории которого осуществляется строительство.
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Аналогичное правило распространяется и на организации, исполняющие обязанность по уплате таможенных пошлин, налогов (декларанты) (не представляют отчетность в ФТС России), туроператоров (в Ростуризм), нко, выполняющие функции иностранного агента (в Минюст России, но только в части аудиторских заключений).
Кроме того, Законом № 352-ФЗ снимается ограничение на способ представления обязательного экземпляра бухотчетности, исправленной бухуотчетности и аудиторского заключения. Теперь варианты представления будет устанавливать ФНС России. Напомним, что обязательный экземпляр должен быть представлен в виде электронного документа не позднее трех месяцев после окончания отчетного периода.
Что касается сроков представления аудиторского заключения, то теперь уточняется, что оно направляется в виде электронного документа вместе с бухотчетностью либо в течение 10 рабочих дней со дня, следующего за датой аудиторского заключения, но не позднее 31 декабря года, следующего за отчетным, но только если другими федеральными законами не установлены иные сроки. Так, например, указано, что годовая бухотчетность акционерного инвестиционного фонда, управляющей компании паевого инвестиционного фонда раскрывается (предоставляется) вместе с аудиторским заключением.
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