ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 8, 2013 No. MMB-7-4/142 @

About approval of the Procedure for application of qualified certificates of keys of verification of the digital signature in information systems of FNS of Russia

In pursuance of requirements of the Federal Law of 06.04.2011 N 63-FZ "About the digital signature" and the order of FSB of Russia of 27.12.2011 of N 795, and also for the purpose of unification of process of information exchange of tax authorities and business entities in electronic form with use of the qualified digital signature within common trusted area I order to certificates of keys of verification of the digital signature (according to provisions of article 23 of the Tax Code of the Russian Federation):

1. Approve the enclosed Procedure for application of qualified certificates of keys of verification of the digital signature in information systems of FNS of Russia (further - the Procedure).

2. Enact the Procedure from 15.04.2013.

3. Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) to finish the software for reduction in compliance with the enclosed Procedure.

4. To provide to heads of the Departments of FNS of Russia for subjects of the Russian Federation no later than three working days from the date of the publication of this order bringing to all participants of information exchange in electronic form on telecommunication channels information on commissioning of the Procedure.

5. The order of FNS of Russia of 02.07.2009 of N MM-7-6/353 @ "About approval of Requirements to the signature key certificate and the certificate revocation list for providing common trusted area to certificates of keys" is effective before date of recognition voided the Federal Law from 10.01.2002 N 1-FZ "About the digital signature" according to Item 2 of article 19 of the Federal Law of 06.04.2011 N 63-FZ "About the digital signature".

6. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

2013 No. _________ is approved by the order of FNS of Russia from "__" _________

Procedure for application of qualified certificates of keys of verification of digital signatures in information systems of FNS of Russia

I. General provisions

1. This Procedure for application of qualified certificates of keys of verification of digital signatures in information systems of FNS of Russia (further - the Procedure) determines the general principles of application by participants of electronic interaction of qualified certificates of keys of verification of the digital signatures (further - KSKPEP) issued according to the Federal Law of 06.04.2011 N 63-FZ "About the digital signature" (further - the Federal Law N 63-FZ).

2. Taxpayers in case of interaction with FNS of Russia in electronic form apply the following certificates:

- the organizations with indication of the physical person acting on behalf of the owner of KSKPEP - the legal entity based on constituent documents of the legal entity or the power of attorney (further - KSKPEP EUL of the official);

- the individual entrepreneur (further - KSKPEP YIP);

- physical person (further - KSKPEP FL).

3. KSKPEP of taxpayers is shall, including, contain the following obligatory values of attributes of name.

For KSKPEP EUL of the official:

- Name of the organization;

- PSRN;

- The location address according to constituent documents;

- INN of the organization. For legal entities (Russian and foreign) value of the corresponding attribute shall contain two leading zero, for example "007707049388";

- Full name of the physical person acting on behalf of the legal entity of the owner of KSKPEP (based on constituent documents of the legal entity or the power of attorney);

- Position of the physical person acting on behalf of the legal entity of the owner of KSKPEP;

- The Insurance Number of Individual Ledger Account of the physical person acting on behalf of the legal entity of the owner of KSKPEP. For foreign citizens (in the absence of the Insurance Number of Individual Ledger Account) as value the sequence from eleven zero is used.

For KSKPEP YIP and KSKPEP FL:

- Full name of physical person;

- Registration address. At the same time the name of the street and house number are specified at the request of the owner;

- Insurance Number of Individual Ledger Account. For foreign citizens (in the absence of the Insurance Number of Individual Ledger Account) as value the sequence from eleven zero is used;

- INN. It is specified according to requirements of item 3 of article 80 of the Tax Code of the Russian Federation in case of submission of the tax declaration (calculation) electronically for the established formats. According to the order of FNS of Russia of 29.06.2012 of N MMB-7-6/465 @ "About approval of format of the list of documents, sent to tax authority in electronic form on telecommunication channels" (in the current edition) in the absence of INN of physical person the sequence from twelve zero is specified.

4. The main character set, the KSKPEP attributes of participants of electronic interaction permitted to use when filling:

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