Екатерина Уцына
boggy22 / Depositphotos.com
Налоговая служба обновила формы документов, применяемых при проведении налогового мониторинга, а также их форматы для представления в электронном виде (приказ Фнс России от 11 мая 2021 г. № ЕД-7-23/476@). Приказ вступит в силу по истечении 10 дней со дня его официального опубликования (с 16 августа). Это означает, что уже в этом году налогоплательщики, планирующие перейти на налоговый мониторинг должны будут их использовать.
Так, утверждены следующие документы:
форма и формат представления заявления о проведении налогового мониторинга; форма и формат регламента информационного взаимодействия, а также требования к нему; форма и формат представления информации об организациях, о физлицах, которые прямо и (или) косвенно участвуют в организации, представляющей заявление о проведении налогового мониторинга, и при этом доля такого участия составляет более 25%; форма учетной политики для целей налогообложения организации;
требования к формату представления учетной политики для целей налогообложения организации в электронной форме, и другие.
Об особенностях перехода на налоговый мониторинг, читайте в Энциклопедии решений «Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Необходимость обновления форм обусловлена внесением поправок в налоговое законодательство в части изменения критериев для перехода на налоговый мониторинг, а также уточнения сроков и порядка его проведения (Федеральный закон от 29 декабря 2020 г. № 470-ФЗ).
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