Екатерина Уцына
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Минпромторг России обновил порядок рассмотрения заявления о включении организации розничной торговли в перечень компаний, участвующих в системе Tax Free, а также правила ее исключения из этого перечня (приказ Минпромторга России от 30 декабря 2019 г. № 5132). Новые правила вступят в силу с 3 марта 2020 года.
Согласно новым правилам, для включения в перечень организация розничной торговли, являющаяся плательщиком НДС должна направить в Минпромторг России соответствующее заявление (его форма утверждена данным приказом). Представить заявление можно на бумажном носителе лично или по почте, либо в электронном виде на адрес электронной почты Министерства (указан в приказе). В последнем случае заявление должно быть подписано усиленной квалифицированной электронной подписью. Учтите, что проверка подлинности электронной подписи может занимать до трех дней.
После регистрации заявления Министерство проводит его проверку. В соответствии с законодательством на это отводится не более 20 рабочих дней. За это время:
заявление проверяется на предмет его соответствия установленной форме;направляется запрос в ФНС России о получении сведений об организации из ЕГРЮЛ;проверяется правильность указания полного и сокращенного наименования организации, ее ИНН и Ф. И. О. руководителя;проверяется соответствие организации установленным критериям. Организация должна быть юрлицом, созданным в соответствии с российским законодательством и быть зарегистрирована в одном из регионов, участвующих в проекте (постановление Правительства РФ от 6 февраля 2018 г. № 105, п. 5 ст. 169.1 Налогового кодекса).
По результатам рассмотрения Министерство в случае соответствия заявления утвержденной форме, а также критериям отбора включает организацию розничной торговли в перечень.
В приказе также приводится и порядок исключения организации из перечня. Сделать это можно либо на основании заявления самой организации (форма приведена в приказе), либо при получении информации от ФНС России о прекращении деятельности компании.
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