Екатерина Уцына
3DDock / Depositphotos.com
ФНС России выпустила письмо с разъяснениями о том, в каком виде можно предоставлять затребованную налоговой инспекцией информацию (письмо ФНС России от 24 мая 2019 г. № ЕД-4-2/9885@ «О возможности представления в налоговый орган информации по телекоммуникационным каналам связи в виде скан-образа текста»).
По общему правилу истребуемые проверяющими документы могут быть представлены проверяемым лицом лично или через представителя, направлены по почте заказным письмом либо переданы в электронной форме по телекоммуникационным каналам связи (далее – ТКС) или через личный кабинет налогоплательщика (п. 2 ст. 93 Налогового кодекса). Порядок предоставления документов по ТКС установлен ФНС России (далее – Порядок, утв. приказом ФНС России от 17 февраля 2011 г. № ММВ-7-2/168@). В нем, в частности, указано, что истребуемый документ составляется в электронном виде по установленным форматам и должен содержать реквизиты принятого требования о представлении документов. Также он подписывается цифровой подписью налогоплательщика и направляется по ТКС в адрес налогового органа (п. 20 Порядка). При этом фиксируется дата отправки документа налоговым органом.
О том, как правильно предоставить документы на бумажном носителе по требованию налоговой инспекции, читайте в материале «Заверение копий истребуемых налоговым органом документов» в «Энциклопедии решений. Налоги и взносы». Получите полный доступ на 3 дня бесплатно!
Исходя из вышеуказанного, налоговая служба полагает возможным предоставлять по требованию инспекции документы в виде скан-образов, даже если на них не стоит физическая подпись. Ведь при отправке таких документов по ТКС, передаваемый файл будет подписываться цифровой подписью главного бухгалтера. В этом случае будет отсутствовать необходимость подтверждения полномочий главного бухгалтера.
Напомним, что законодательством предусмотрена налоговая ответственность в виде штрафа за непредставление затребованных документов в установленный срок, который составляет 200 руб. за каждый документ (п. 1 ст. 126 НК РФ). Также предусмотрен и административный штраф для должностных лиц – от 300 до 500 руб. (ст. 15.6 КоАП). При этом, если в требовании не указано точное количество запрашиваемых документов, то привлечь к налоговой ответственности налогоплательщика не получится.
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Today, I went to the beach front with my children. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is completely off topic but I had to tell someone!
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Автор старается не вмешиваться в оценку информации, чтобы читатели могли сами проанализировать и сделать выводы.
Статья помогла мне лучше понять сложные концепции, связанные с темой.
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Я просто не могу не поделиться своим восхищением этой статьей! Она является источником ценных знаний, представленных с таким ясным и простым языком. Спасибо автору за его умение сделать сложные вещи доступными!
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Читателям предоставляется возможность обдумать и обсудить представленные факты и аргументы.
Приятно видеть объективный подход и анализ проблемы без сильного влияния субъективных факторов.
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Статья предоставляет разнообразные исследования и мнения экспертов, обеспечивая читателей нейтральной информацией для дальнейшего рассмотрения темы.
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Статья содержит актуальную информацию, которая помогает понять сложность и важность проблемы.
Keep on working, great job!
Автор представляет сложные концепции и понятия в понятной и доступной форме.
С удовольствием! Вот ещё несколько положительных комментариев на информационную статью:
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Я просто не могу пройти мимо этой статьи без оставления положительного комментария. Она является настоящим примером качественной журналистики и глубокого исследования. Очень впечатляюще!
Полезно, что автор предоставил разные точки зрения на обсуждаемую тему.
Автор старается подойти к теме нейтрально, предоставляя информацию, не влияющую на мнение читателей.
Автор статьи представляет информацию в объективной манере, избегая субъективных оценок.
Статья представляет анализ разных точек зрения на проблему, что помогает читателю получить полное представление о ней.
Эта статья — источник вдохновения и новых знаний! Я оцениваю уникальный подход автора и его способность представить информацию в увлекательной форме. Это действительно захватывающее чтение!
Полезно, что автор предоставил разные точки зрения на обсуждаемую тему.
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Я оцениваю использование автором разнообразных источников, чтобы подтвердить свои утверждения.
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Статья содержит обоснованные аргументы, подкрепленные фактами.
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Я оцениваю тщательность и точность, с которыми автор подошел к составлению этой статьи. Он привел надежные источники и представил информацию без преувеличений. Благодаря этому, я могу доверять ей как надежному источнику знаний.
Я бы хотел отметить качество исследования, проведенного автором этой статьи. Он представил обширный объем информации, подкрепленный надежными источниками. Очевидно, что автор проявил большую ответственность в подготовке этой работы.
Piece of writing writing is also a fun, if you be acquainted with afterward you can write otherwise it is difficult to write.
Очень интересная статья! Я был поражен ее актуальностью и глубиной исследования. Автор сумел объединить различные точки зрения и представить полную картину темы. Браво за такой информативный материал!
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Автор использует ясные и доступные примеры, чтобы проиллюстрировать свои аргументы.
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Это позволяет читателям получить разностороннюю информацию и самостоятельно сделать выводы.
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Я оцениваю точность и достоверность фактов, представленных в статье.
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Статья предлагает обширный обзор темы, представляя разные точки зрения и аргументы.
Я ценю балансировку автора в описании проблемы. Он предлагает читателю достаточно аргументов и контекста для формирования собственного мнения, не внушая определенную точку зрения.
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Автор статьи предлагает разные точки зрения на обсуждаемую проблему, позволяя читателям ознакомиться с различными аргументами и сделать собственные выводы.
Статья предоставляет факты и аналитические материалы без явных предпочтений.