The Electronic accounting

Now arbitrage practice is folded so that a taxpayer can bring to the account on an item 119 NK RF

The Electronic accounting



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Theme: The Electronic accounting






1Legislative norms

2Pluses and minuses of the electronic accounting

3List of "obliged"

4Ministry of finance about the fiscal accounting

5Order of presentation


List of literature




That does mean a concept "Presentation of accounting electronically"? Who is under an obligation to present her? Is responsibility which for her presentation? Is it possible to avoid her?

In the epoch of development of information technologies legislators do not stop to correct the order of mutual relations of taxpayers and tax organs. Changes in a tax law, going into effect on January, 1, 2008, extended the list of persons, obliged to present the tax accounting in an electronic kind. Aspiration of tax worker though a bit to simplify to itself life does this list yet wider, thus frequently they exceed the plenary powers. Circumstance that НК РФ is enough avaricious on norms, touching the electronic accounting, adds confusion.

In order that to understand everything, taxpayers have to apply for elucidations in supervisory organs, and at times, defending the interests, and in judicial instances. In this connection, in opinion of author, actuality of this article is unquestionable.



1Legislative norms


In obedience to paragraph 4 of a 1 item 23 NK RF taxpayers are under an obligation to present in accordance with established procedure in a tax organ at the place of account tax returns (calculations), if such duty is foreseen by a tax law. Thus organizations and individual businessmen can present in a tax organ accounting both in an electronic kind (on the set formats) and on a paper transmitter (p. 3 items 80 НК of Russian FEDERATION). Purchase disentitled only those taxpayers, which in accordance with a tax law are in rows "obliged".

Unfortunately, it is necessary to establish circumstance that a tax law does not expose the concept of the electronic accounting; therefore sometimes in practice there are споры between a tax organ and taxpayers. In fact, all disagreements between parties are related to the question: whether a taxpayer can to hand over the electronic accounting, by submitting her in a tax organ on a diskette or another carrier of data (CD -disk, "flash card")?

Tax worker consider that the electronic accounting can be presented in an inspection only by means of telecommunication communication channels. In other cases she ignores electronic. The position officials ground p. 4 items 80 NK of Russian FEDERATION, in accordance with which the order of presentation of tax return (calculation) and documents in an electronic kind is determined by Ministry of finance. On the basis of the Federal law from 29.06.2004 № 58-FZ in future to approval by Ministry of finance of such document Order of presentation of tax return operates in an electronic kind on telecommunication communication channels[1] (further is Order).

In accordance with p. 5 this document presentation of tax return on telecommunication communication channels is carried out by a taxpayer by means of the specialized operator of connection. Such method of presentation provides the use of electronic digital signature (EDS) in electronic documents, which confesses to the equivalent sign manual in a document on paper transmitter.

It, in turn, protects this electronic document from an imitation, allows to identify the proprietor of certificate of the key of signature, and also to set absence of distortion of information in an electronic document (p. 8 Order).

Moreover, the analogical point of view was wired for sound in mass Medias and by the deputy of director of Department of tax and custom-tariff policy of Ministry of finance of Russia S. V. Razgulin. In opinion of official, presentation of declaration in an electronic kind cannot be produced by a taxpayer by such methods, as handing over on a magnetic transmitter in a tax organ personally or through a representative, by direction as postal mail with the inventory of investment.

However some experts adhere to another, opposite point of view, essence of which is taken to that telecommunication communication (Internet) channels - it only the method of presentation of accounting, and electronic kind, - it, actually, accounting format. Moreover, NK of Russian FEDERATION does not equate these concepts. Consequently, accounting presented in a tax organ on a diskette or another magnetic transmitter (CD -disk, flash - card) is also considered handed over in an electronic kind.

Similar position on this question is expounded by Ministry of finance in Letter from 12.07.2006 № 03-02-07/1-178: for reduction of expenses of time on handing over of accounting taxpayers can send her in tax organs in an electronic kind - on telecommunication communication (on the Internet) channels or on magnetic transmitters.

At the same time, in opinion of author, this letter, rather, exception from rules, than dogma, and such point of view, accepted by a taxpayer, certainly will cause a conflict with a tax organ. In this case to defend the position to the taxpayer will be in a court.

Pay attention: requirements about presentation of accounting in an electronic kind do not spread to the form of 4-FSS [2] (Letter of Ministry of finance of Russia from 12.03.2007 № 05-3-07/46), accordingly, she can be handed over on paper transmitter. It is constrained with that in obedience to an item 80 NK RF the duty of presentation in an electronic kind is set only in regard to tax returns and (or) calculations, however this form does not behave to such.

On the same grounds this requirement does not spread and on accounting control. Moreover, in accordance with p. 6 item 13 Law "On a record-keeping"[3] accounting control is made, kept and appears to the users in proper manner on paper transmitters and only at presence of economic feasibilities can appear organization in an electronic kind. It confirms Ministry of finance is Letter from 15.01.2008 № 03-02-07/1-11.

Thus, requirements of tax worker on presentation of this accounting in an electronic kind on telecommunication communication channels it is necessary to consider as exceeding of plenary powers, and their action - illegal.


2Pluses and minuses of the electronic accounting


We will begin with advantages presentations of the tax accounting in an electronic kind. So, will name basic from them.

1. Economy of time. Endless turns in the closing dates of handing over of accounting, tense situation in the corridors of tax organ, and also time, necessity on a road to the inspection and back, take away much time and nerves. It is special topically, when a taxpayer, by virtue of specific of the activity, is in an account in a few inspections. However, in order that maximally to shorten the amount of visits of tax inspection, organization is necessary to take advantage of the right on presentation also of accounting control on telecommunication communication channels.

2. A duty to present accounting on a paper transmitter absents.

3. Reduction of amount of technical errors at filling of accounting. Before the dispatch of files in a tax organ all accounting passes obligatory control on the rightness of filling in accordance with the requirements of the ratified format.

4. The facts of presentation of the tax accounting are eliminated on the unstated form. The operative updating of software, including. Forms of accounting and controls over the internet, allows a taxpayer always to be in a course the changes of tax law.

5. Presentation of accounting regardless of chart of work of tax organ. A taxpayer can choose on your own optimal time of handing over of the electronic accounting in a tax organ, thus it can be as early, morning clock, so late, evening, up to the 24th clock of closing date of term of presentation of accounting in a tax organ (p. 8 item 6.1 NK of Russian FEDERATION). However to take on an armament the last case extremely undesirable. In theory all must pass smoothly, however in practice by virtue of certain circumstances (an overload of network, failures, is in the program) the set term can be skipped, as a result to avoid tax responsibility succeeded hardly.

6. Confirmation of delivery of accounting.

7. Operation ability and exactness of treatment of information. Unlike accounting, presented on a paper transmitter, data of electronic declarations and calculations set about on the personal accounts of taxpayer in the automatic mode. Probability of appearance of technical errors on the stage of input of information in this case is taken to the zero, besides in practice kameralnaya tax verification of such accounting passes in more short spaces as compared to "paper colleagues". As a result a taxpayer can count on more operative receipt of information about execution of tax obligations before a budget, including. In an electronic kind.

8. Providing of confidentiality.

It should be noted that the above-stated dignities idealize the general picture of presentation of the electronic accounting partly. Without a fly in the ointment costs however. So, to the lacks of presentation of accounting in an electronic kind it is necessary to take:

1. Presence of technical base. For preparation of t

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