ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of April 15, 2015 No. MMB-7-2/149 @

About approval of the Procedure for the direction of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, electronically on telecommunication channels and about recognition No. MMB-7-2/169 which voided separate provisions of the Order of the Federal Tax Service of 17.02.2011 @

According to Items 8, 11th Article 25. 14, subitem 4 Items 1, item 4 of Article 31, Item 3 of Article 52, Items 3, 4 Articles 76, Item 3 of Article 88, Items 2, 6, 9, 15th Articles 89, Items 2, 6, 8th Article 89. 1, Item 3 of Article 91, Item 1 of Article 92, Item 3 of Article 93, Items 1 and 6 of Article 94, Items 3, 6, Articles 95, Item 1 of Article 100, Items 2 - 4, 6 - 8, 10, 11, 15.1 Articles 101, Items 1, 7, the 8th Article 101. 4, parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2015, No. 10, Art. 1419), subitem 7 of Item 1 of Article 164, Item 3 of Article 176, Items 8, 15, 24 Articles 176. 1, item 4 of Article 203 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2015, No. 14, the Art. 2023), Item 17 of Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families approved by the order of the Government of the Russian Federation of 30.12.2000 No. 1033 living together with them (The Russian Federation Code, 2001, No. 2, Art. 182; 2010, to No. 38, of the Art. 4831), I order:

1. Approve procedure for the direction of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, electronically on telecommunication channels according to appendix to this order.

2. Recognize to invalid:

Item 1 and appendix No. 1 to the order of the Federal Tax Service of 17.02.2011 No. MMB-7-2/169 @ "About approval of the Procedure for submission of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees in electronic form on telecommunication channels, and also about modification of some regulatory legal acts of the Federal Tax Service" (29.03.2011, registration number 20322) is registered by the Ministry of Justice of the Russian Federation, with the changes made by orders of the Federal Tax Service of 18.05.2011 No. MMB-7-8/319 @ "About approval of form of the requirement about payment of sum of money for the bank guarantee" (it is registered by the Ministry of Justice of the Russian Federation 07.07. 2011, registration number 21279), of 07.11.2011 No. MMB-7-6/733 @ "About modification of appendices to orders of the Federal Tax Service of 09.12.2010 No. MMB-7-8/700 @, of 17.02.2011 No. MMB-7-2/168 @, of 17.02.2011 No. MMB-7-2/169 @" (it is registered by the Ministry of Justice of the Russian Federation 28.11. 2011, registration number 22405), of 25.07.2012 No. MMB-7-2/518 @ "About approval of the Procedure for the direction by tax authority of requests in bank (to the operator on money transfer) about availability of accounts (special bank accounts) in bank and (or) about balances in cash on accounts (special bank accounts), about submission of statements on transactions on accounts (special bank accounts), certificates of remaining balance of electronic money and transfers of electronic money of the organizations (the individual entrepreneurs, notaries who are engaged in private practice, the lawyers who founded lawyer offices) on paper, and also forms of the corresponding requests" (it is registered by the Ministry of Justice of the Russian Federation 12.09. 2012, registration number 25438);

Item 3 appendices to the order of the Federal Tax Service of 07.11.2011 No. MMB-7-6/733 @ "About modification of appendices to orders of the Federal Tax Service of 09.12.2010 No. MMB-7-8/700 @, of 17.02.2011 No. MMB-7-2/168 @, of 17.02.2011 No. MMB-7-2/169 @" (28.11.2011, registration number 22405) is registered by the Ministry of Justice of the Russian Federation.

3. To Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of control of compliance with law of taxes and fees behind correctness of calculation, completeness and timeliness of payment (transfer) in budget system of the Russian Federation of taxes and fees.

Appendix to the order of FNS of Russia of 15.04.2015 No. MMB-7-2/149 @

Procedure for the direction of the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, electronically on telecommunication channels

I. General provisions

1. This Procedure is developed according to Items 8, of the 11th Article 25. 14, subitem 4 Items 1, item 4 of Article 31, Item 3 of Article 52, Items 3, 4 Articles 76, Item 3 of Article 88, Items 2, 6, 9, 15th Articles 89, Items 2, 6, 8th Article 89. 1, Item 3 of Article 91, Item 1 of Article 92, Item 3 of Article 93, Items 1 and 6 of Article 94, Items 3, 6, Articles 95, Item 1 of Article 100, Items 2 - 4, 6 - 8, 10, 11, 15.1 Articles 101, Items 1, 7, the 8th Article 101.4 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2015, No. 10, Art. 1419), subitem 7 of Item 1 of Article 164, Item 3 of Article 176, Items 8, 15, 24 Articles 176. 1, item 4 of Article 203 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2015, No. 14, the Art. 2023), Item 17 of Rules of application of zero rate on the value added tax in case of sales of goods (works, services) for official use by the foreign diplomatic and equated to them representations or for personal use diplomatic or administrative technicians of these representations, including the members of their families approved by the order of the Government of the Russian Federation of 30.12.2000 No. 1033 living together with them (The Russian Federation Code, 2001, No. 2, Art. 182; 2010, No. 38, the Art. 4831) also determines general provisions of the organization of information exchange in case of the direction of tax authorities electronically by telecommunication channels using the strengthened qualified digital signature (further - the CAP) the following documents, stipulated by the legislation about taxes and fees of the Russian Federation and the powers used by tax authorities in case of realization in the relations regulated by the legislation on taxes and fees of the Russian Federation when carrying out tax control (further - Documents):

1) requirements about submission of explanations;

2) notifications on the controlled foreign companies;

3) notifications on challenge of the taxpayer (payer of collection, tax agent);

4) tax notification;

5) decisions on suspension of account transactions of the taxpayer (the payer of collection, the tax agent) in bank and transfers of its electronic money;

6) decisions on cancellation of suspension of account transactions of the taxpayer (the payer of collection, the tax agent) in bank and transfers of its electronic money;

7) decisions on conducting exit tax audit;

8) decisions on suspension of conducting exit tax audit;

9) decisions on renewal of conducting exit tax audit;

10) certificates of the carried-out exit tax audit;

11) decisions on conducting exit tax audit of the consolidated group of taxpayers;

12) decisions on suspension of conducting exit tax audit of the consolidated group of taxpayers;

13) decisions on renewal of conducting exit tax audit of the consolidated group of taxpayers;

14) the act of hindrance to access for the officials of tax authority who are carrying out tax audit, to the territory or to the room (except for premises) the checked face;

15) resolutions on carrying out survey of the territories, rooms of person concerning which cameral tax audit, documents and objects is carried out;

16) decisions on prolongation or on refusal in prolongation of terms of submission of documents (information);

17) resolutions on production of dredging, withdrawal of documents and objects;

18) protocol on production of dredging, withdrawal of documents and objects;

19) resolutions on purpose of examination;

20) the protocol on acquaintance of the checked face with the resolution on purpose of examination and on explanation of its rights;

21) act of tax audit;

22) notices on time and place of consideration of materials of tax audit;

23) decisions on adjournment of consideration of materials of tax audit in connection with absence of person whose participation is necessary for their consideration;

24) decisions on attraction to participation in consideration of the case on tax offense of the witness, expert, specialist;

25) protocol of consideration of materials of tax audit;

26) decisions on holding additional tax control measures;

27) decisions on accountability for making of tax offense;

28) decisions on refusal in accountability for making of tax offense;

29) decisions on acceptance of interim measures;

30) decisions on cancellation of interim measures;

31) decisions on replacement of interim measures;

32) decisions on suspension of execution of the decisions of tax authority accepted concerning physical person;

33) decisions on renewal of execution of the decisions of tax authority accepted concerning physical person;

34) decisions on cancellation of the decision on accountability for making of tax offense regarding involvement of physical person to responsibility for making of tax offense;

35) the act of detection of the facts testifying to the tax offenses provided by the Tax Code of the Russian Federation (except for tax offenses, cases on which identification are considered according to the procedure, the stipulated in Clause 101 Tax Code of the Russian Federation);

36) decisions on involvement of person to responsibility for the tax offense provided by the Tax Code of the Russian Federation (except for tax offense, case on which identification is considered according to the procedure, the stipulated in Clause 101 Tax Code of the Russian Federation);

37) decisions on refusal in involvement of person to responsibility for the tax offense provided by the Tax Code of the Russian Federation (except for tax offense, case on which identification is considered according to the procedure, the stipulated in Clause 101 Tax Code of the Russian Federation);

38) decisions on compensation (fully or partially) tax amounts on value added;

39) decisions on refusal in compensation of tax amounts on value added;

40) decisions on compensation (fully or partially) the tax amount on value added declared to compensation;

41) decisions on refusal in compensation (fully or partially) the tax amount on value added declared to compensation;

42) decisions on compensation of the tax amount on value added declared to compensation in declarative procedure;

43) decisions on refusal in compensation of the tax amount on value added declared to compensation in declarative procedure;

44) decisions on cancellation of the decision on compensation of the tax amount on value added declared to compensation in declarative procedure;

45) decisions on cancellation of the decision on compensation of the tax amount on value added declared to compensation, in declarative procedure in connection with submission of the specified tax declaration on the value added tax;

46) decisions on compensation of the amount of excise declared to compensation;

47) decisions on refusal (fully or partially) in compensation of the amount of excise declared to compensation;

48) motivated conclusion.

2. Participants of information exchange in case of the direction of Documents electronically on telecommunication channels are taxpayers, payers of charges, tax agents, their representatives, operators of electronic document management, tax authorities.

3. The provisions provided by Items 10 - 16 presents About, extend to payers of charges and tax agents.

4. In the course of electronic document management in case of the direction of Documents on telecommunication channels the following technological electronic documents, necessary for providing electronic document management, also participate:

1) confirmation of date of sending in form and format according to appendices No. No. 1 and 2 to the Procedure for representation by the organizations and individual entrepreneurs, and also the notaries who are engaged in private practice, and the lawyers who founded lawyer offices, the messages provided by Items 2 and 3 of article 23 of the Tax Code of the Russian Federation, in electronic form on telecommunication channels, approved by the order of the Federal Tax Service of 09.06.2011 No. MMB-7-6/362 @ "About approval of forms and formats of the messages provided by Items 2 and 3 of article 23 of the Tax Code of the Russian Federation, and also procedure for filling of forms of messages and procedure for submission of messages in electronic form on telecommunication channels" (it is registered by the Ministry of Justice of the Russian Federation 11.07. 2011, registration number 21307; The Russian newspaper, 2011, on July 19), with the changes made by the order of the Federal Tax Service of 21.11.2011 No. MMB-7-6/790 @ "About introduction of amendments to orders of the Federal Tax Service of 28.09.2009 No. MM-7-6/475 @, of 09.06.2011 No. MMB-7-6/362 @" (it is registered by the Ministry of Justice of the Russian Federation 21.12. 2011, registration number 22728; The Russian newspaper, 2012, on January 25) (further - the Procedure approved by the order of the Federal Tax Service of 09.06.2011 No. MMB-7-6/362 @);

2) the receipt on acceptance in form and format according to appendices No. No. 3 and 4 to the Procedure approved by the order of the Federal Tax Service of 09.06.2011 No. MMB-7-6/362 @;

3) the notification on refusal in acceptance in form and format according to appendices No. No. 5 and 6 to the Procedure approved by the order of the Federal Tax Service of 09.06.2011 No. MMB-7-6/362 @;

4) the notice on receipt of the electronic document in form and format according to appendices No. No. 7 and 8 to the Procedure approved by the order of the Federal Tax Service of 09.06.2011 No. MMB-7-6/362 @. The notice on receipt of the electronic document on telecommunication channels is created on each Document and the technological electronic document from specified in subitems 1 - 3 presents of Item.

5. Participants of information exchange provide storage of all sent and accepted Documents and technological electronic documents (except for notices on receipt of the electronic document) about the CAP and qualified certificates of keys of verification of the digital signature (further - the qualified certificate).

6. Participants of information exchange at least once a day check receipt of Documents and technological electronic documents.

7. The direction and receipt of the Document electronically on telecommunication channels is allowed in case of compulsory use of digital signature facilities according to the Federal Law of 06.04.2011 No. 63-FZ "About the digital signature" (The Russian Federation Code, 2011, No. 15, Art. 2036; 2014, No. 26, the Art. 3390)", allowing to identify the certificate holder of key of the signature, and also to establish lack of misstatement of information containing in the specified Document.

8. Qualified certificates to participants of information exchange are issued by the organizations accredited by the Ministry of Telecom and Mass Communications of the Russian Federation and issuing qualified certificates for their use in information systems of general use according to the Federal Law of 06.04.2011 No. 63-FZ "About the digital signature".

9. The direction of the Document electronically on telecommunication channels is performed in encrypted form.

10. Date of the direction (sending) to the taxpayer (the representative of the taxpayer) of the Document electronically on telecommunication channels the date fixed in confirmation of date of sending is considered.

11. In case of receipt by tax authority of the receipt on acceptance of the Document date of its obtaining by the taxpayer (the representative of the taxpayer) electronically on telecommunication channels the acceptance date specified in the receipt on acceptance is considered.

II. Procedure of the direction of the Document electronically for telecommunication channels

12. The document is created on paper, is signed and registered in tax authority. No later than the next working day after registration the Document is created electronically, the CAP, allowing to identify the relevant tax authority (the owner of the qualified certificate) is signed (further - the CAP of tax authority) and goes on telecommunication channels to the taxpayer (the representative of the taxpayer). At the same time the tax authority fixes date of its sending to the taxpayer (the representative of the taxpayer).

13. The tax authority during the next working day after day of sending the Document electronically on telecommunication channels shall receive confirmation of date of sending from the operator of electronic document management. Besides, the tax authority according to Item 14 of this Procedure shall receive the receipt on acceptance or the notification on refusal in acceptance signed the CAP, the corresponding taxpayer (the representative of the taxpayer) (the owner of the qualified certificate) allowing to identify (further - the CAP of the taxpayer (the representative of the taxpayer)). In case of receipt of the notification on refusal in acceptance the tax authority eliminates the errors specified in this notification and repeats the procedure of the direction of the Document.

14. When obtaining from tax authority of the Document electronically on telecommunication channels and lack of the bases for refusal in acceptance of the specified Document the taxpayer (the representative of the taxpayer) creates the receipt on acceptance, signs its CAP of the taxpayer (the representative of the taxpayer) and sends to tax authority. The taxpayer (the representative of the taxpayer) shall send the receipt on acceptance to tax authority on telecommunication channels within six days from the date of sending to it the Document tax authority. In the presence of the bases for refusal in acceptance of the Document the taxpayer (the representative of the taxpayer) creates the notification on refusal in acceptance, signs its CAP of the taxpayer (the representative of the taxpayer) and sends to tax authority.

15. The basis for refusal in acceptance by the taxpayer (the representative of the taxpayer) of the Document is:

1) wrong direction to the taxpayer (representative of the taxpayer);

2) discrepancy to the approved format;

3) absence (discrepancy) CAP of tax authority.

16. Operator of electronic document management:

1) fixes date of the direction (sending) of the Document and creates confirmation of date of sending;

2) the CAP signs confirmation and directs it at the same time to participants of information exchange. Confirmation goes the operator of electronic document management to the taxpayer (the representative of the taxpayer) together with the Document electronically on telecommunication channels.

 

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