ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of November 2, 2009 No. MM-7-6/534 @

About approval of Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels

For the purpose of reduction in compliance with the order of the Ministry of Finance of the Russian Federation of January 18, 2008 N 9 N of the departmental documents of FNS of Russia regulating submission of the reporting in electronic form under telecommunication channels (further - TKS), and completions of the corresponding software order:

1. Approve the enclosed Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels (further - Methodical recommendations).

2. To managerial control (I. V. Akunov) to post this order on the website of FNS of Russia within 5 days from the date of its approval.

3. To management of informatization (V. G. Kolesnikov) and Federal State Unitary Enterprise GNIVTS FNS of Russia (I. N. Zadvornov):

3.1. Established procedure to finish the software providing acceptance, storage and preprocessing of tax declarations (calculations) and documents in electronic form on TKS (далееПО) according to these Methodical recommendations.

3.2. In a month from approval date of this order established procedure:

develop and approve formats of electronic documents according to the approved Methodical recommendations;

make changes to the unified format of transport connection according to the approved Methodical recommendations.

4. Federal State Unitary Enterprise GNIVTS FNS of Russia (I. N. Zadvornov):

4.1. Hold based on the Center testings and maintenances ON Federal State Unitary Enterprise GNIVTS FNS of Russia with participation of specialized telecom operators tests of the software realizing provisions of Methodical recommendations.

4.2. Establish terms of conducting tests from December 15, 2009 to February 15, 2010.

4.3. In 10-day time from the date of the end of tests to generalize results and to provide to Management of informatization of the offer on implementation terms ON in commercial operation.

5. Determine that the Methodical recommendations approved by this order become effective from the date established by the order on implementation in commercial operation of the software of participants of the information exchange in electronic form providing execution of provisions of Methodical recommendations.

6. To the Departments of FNS of Russia for subjects of the Russian Federation:

in week time from the date of the publication of this order to bring to all participants of information exchange in electronic form on TKS (territorial tax authorities, regional specialized telecom operators, taxpayers) information on commissioning of Methodical recommendations and need of completion ON in the terms established by this order;

provide execution of the approved Methodical recommendations.

7. Recognize invalid from the effective date these Methodical recommendations:

the order of FNS of Russia of 06.02.2008 N MM-3-6/50 "About approval of Temporary regulations of exchange of electronic documents with the EDS on telecommunication channels in the unified system of acceptance, storage and preprocessing of tax declarations and accounting records in case of representation by their taxpayers through the specialized telecom operator";

Item 2.1 of Section 2 of the Regulations of the organization of work with taxpayers, payers of charges, insurance premiums for mandatory pension insurance and tax agents approved by the order of FNS of Russia of 09.09.2005 of N SAE-3-01/444 @.

8. To impose control of execution of this order on the deputy manager of the Federal Tax Service N. E. Melnikov.

NMM-7-6/534 @ are approved by the Order of the Federal Tax Service of November 2, 2009

Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels

1. Terms and reducings

In these Methodical recommendations about the organization of electronic document management in case of submission of tax declarations by taxpayers (calculations) in electronic form for telecommunication channels are accepted the following terms and reducings (are established):

The taxpayer - taxpayers, payers of charges, tax agents.

The representative - the physical person or legal entity authorized by the taxpayer to represent its interests in the relations regulated by the legislation of the Russian Federation on taxes and fees.

The information message about the power of attorney - the electronic document created by the authorized representative of the taxpayer for tax authority containing data on details of the power of attorney issued by the taxpayer (representative) to the authorized representative (appendix N 1).

Confirmation of date of sending - created by the specialized telecom operator (further - the special operator) or tax authority the electronic document containing data on date and time of sending by the taxpayer (representative) of the tax declaration (calculation) and the document in electronic form on telecommunication channels (appendix N 2).

The receipt on acceptance - the electronic document created by tax authority confirming the fact of acceptance of the tax declaration (calculation) provided by the taxpayer (representative). The document form is approved by the order of FNS of Russia of 28.02.2009 of N MM-7-6/85.

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