Notification of impossibility of submitting documents on time. Letter about the impossibility of providing documents, sample. In what form are documents submitted?

Accountant's Directory

1. Letter structure
2. How to write?
3. Sample letter of request for provision of documents
4. Sample letter of request for information
5. Sample letter requesting clarification

A query letter is a type of business letter.

The request is sent to partners, contractors, government agencies... Sometimes you can do without it (for example, by verbally asking a fellow entrepreneur to provide some information), but in general such messages should not be neglected. At least for the sake of maintaining the established order.

What can you request?

• Information (about the characteristics of the product and its availability, about delivery methods and delivery times, about the reasons for the delay in shipment, etc.).
• Documents or items (papers for concluding a contract, product samples, etc.).

In a word, if you don’t know something or don’t quite understand it, if you need documents or price lists, send a letter of request.

License

Any tariff for the “Reporting via the Internet” service.

VLSI 2.4

VLSI 2.5

1. In the “Federal Tax Service” section, on the “Federal Tax Requirements” tab, open the requirement for which you want to generate a notification.
2. Click "Unable to submit on time" and go to the "Notification" tab.

   

3. Fill in the notice number, date and claim number.

   

4. Click "Edit Item Numbers" then "Add".
5. In the window that opens, select the reason code:
   “10 – extend the response period”;
6. "21 - loss";
7. “22 – absence (did not arrive)”;
8. “23 - transferred to the audit organization”;
9. “24 - handed over to law enforcement agencies”;
10. “30 were previously submitted to the tax authority.”



11. Depending on the selected reason, fill in the information about the documents.
    For example, for reason “10 - extend the response period,” indicate the date by which you can submit documents.

    

12. To send a notification, first click “Submit BUT responses for signature,” then “Sign and send BUT responses.”

If within 2 days you have not received a “Decision to extend or refuse to extend the deadline for submitting documents,” contact the inspector.

1. In the "Requirements" section, open the requirement for which you want to generate a notification and click .

   

2. In the notification, click “Edit item numbers.”

   

3. Add details. In the window that opens, select the reason code:
   “10 – extend the response period”;
4. "21 - loss";
5. “22 – absence (did not arrive)”;
6. “23 - transferred to the audit organization”;
7. “24 - handed over to law enforcement agencies”;
8. “30 were previously submitted to the tax authority.”



9. Depending on the selected reason, fill in the information about the documents.
   For example, for reason “10 - extend the response period,” indicate the date by which you can submit documents.

   

10. Send a notification to NI.

If within 2 days you have not received a “Decision to extend or refuse to extend the deadline for submitting documents,” contact the inspector.

Concept and means of expression

A refusal to enter into an agreement is a document that is sent by one organization to another when the first company has made a corresponding decision.
The basis for it is an offer sent by this other company to the first one. Thus, composing such a message is common courtesy, since it can be left unanswered.

At the same time, such a letter will provide an opportunity to improve relations between potential counterparties, so its preparation will certainly be a rational step if there is a prospect of cooperation in the future.

Provided form

The form of refusal to enter into a contract must be in writing. A verbal communication to an offeror that his offer has been rejected does not, by definition, constitute a letter.

Sample letter

A non-cooperation letter can be executed in a variety of ways. Below are some examples of such a document.

First refusal letter:

Dear Egor Nikolaevich,

Our company has carefully studied the proposal received from you regarding the concept of an advertising campaign for our product. We noted the professionalism and creativity of your product.

Unfortunately, this campaign does not coincide with our vision of how our product should be promoted. Therefore, we have now decided to enter into an agreement with another advertising agency.

In the future, we are ready to get acquainted with your new ideas.

Thank you for your offer.

Sincerely,

Oleg Sidelnikov

Second refusal letter:

Dear Egor Nikolaevich,

We have considered your proposal regarding participation in the tender for the purchase by our institution of your medical devices. We found his conditions interesting.

However, unfortunately, we are forced to refuse it, since your price proposals for several significant items included in this tender do not coincide with our capabilities.

In the future, we will inform you regarding the dates and conditions of our next tenders

Sincerely,

Oleg Sidelnikov

New notification form from 2020

Since June 9, 2020, a new form of notification about the impossibility of submitting documents (information) in electronic form within the established time frame, as well as the format for its submission, has been in effect (Federal Tax Service order No. ММВ-7-2/204 dated April 24, 2019).

The main difference from the previous form is that the notification has 3 parts, which indicate documents and information that:

Will be presented later:

In principle, it is impossible to imagine (lost/handed over to auditors/law enforcement officers):

We have previously submitted (indicate which tax authority and with what documents):

You can download the official tax notification form from our website for free using the direct link here.

We note that the complete update of the notification form is associated, in particular, with the changes made to paragraph 5 of Art. 93 of the Tax Code of the Russian Federation, which limit the repeated request by tax authorities of documents.

You can view and download for free a completed example of a notice of failure to submit documents to the tax office on time using the direct link here.

Letters in response to requests for information

1 tbsp. 95, the parties do not have the right to change the essential terms of the contract, which include its validity period. That is, the possibility of prolongation of 44-FZ does not provide (letter of the Ministry of Economic Development dated July 21, 2015 No. D28i-2020, dated July 14, 2016 No. D28i-1818, letter of the Treasury of Russia dated May 19, 2015 No. 07-04-05/09-319).

All purchases are carried out according to the schedule, and the contract period is one of the main indicators; there can be no variability here. A violation would be the inclusion in the text of the contract of rules on the possibility of extension (letter of the Ministry of Economic Development dated March 31, 2017 No. OG-D28-4011). The customer does not have the right to enter into an additional agreement to extend the term of the contract (clause 2 of Article 168 of the Civil Code, an additional agreement to extend the term of the contract is void if it is not provided for by law and the contract).

Violation of this requirement entails administrative punishment provided for in paragraphs 4 and 5 of Article 7.32 of the Code of Administrative Offenses of the Russian Federation, in the form of an administrative fine in the amount of 20,000 rubles. for officials and 200,000 rubles. for legal entities.

The only legally correct way out of the situation is to publish the information in the schedule and continue to carry out a new order.

An exception is the case of changes in essential conditions in connection with a decision of the Government, subject or local administration (clauses 2–4, part 1, article 95, Resolution No. 1186 of December 19, 2013).

Notice of impossibility of providing documents to

Dear readers, if you see a mistake or typo, help us correct it! standard petition for extension of the deadline for submitting documents to the standard letter with a request to extend the deadline for submitting documents to the Federal Tax Service. annotation of passing a successful tax audit (credit for IPB hours) organization of the activities of social protection institutions and the role of the managing institution, you need to know what fundamental document they came up with. Russian Federation) when conducting a so-called counter audit of a counterparty or another person in respect of whom the taxpayer has documents (Art.

Lack of expired documents

1. An examination of documents is carried out in order to classify documents into documents of permanent storage, documents of temporary storage and documents that are not subject to storage (it is the documents of this group that are subject to destruction);

2. Documents to be destroyed are transferred for disposal either to a third party or destroyed independently. In this case, documents can be destroyed by using a shredder, burning, burying and other methods. When destroyed by a third-party organization, an agreement and an invoice are drawn up indicating the date of transfer of documents, the number of cases to be handed over and the weight of waste paper; in the second case, it is necessary to draw up an act on the destruction of documents.

If documents are destroyed after the expiration of the established storage period, no liability can be applied.

This conclusion is confirmed by judicial practice; for example, in the resolution of the FAS of the Ural District dated November 17, 2009 No. F09-8891/09-S3 in case No. A47-5018/2008, the resolution of the FAS of the North-Western District dated July 6, 2009 in case No. A05-8773/2008 states that when Once the storage period for documents has expired, the company cannot be held liable for their absence.

Consequently, documents destroyed due to the expiration of the storage period cannot be requested by the inspection authorities; supporting documents will be an agreement with a third-party organization, an invoice or an act of destruction of documents.

In conclusion, it should be noted that no company can insure itself one hundred percent against the lack of documents, their loss, as well as against legal disputes related to the facts of loss of documents. At the same time, there is always the opportunity to protect yourself from legal risks by collecting evidence confirming the loss of documents due to theft, accident or other force majeure circumstances.

So, in this article we looked at various situations related to the lack of documents, and most of these situations lead to negative consequences for the company: losing an auction, demolition of buildings, administrative fines. We hope that the judicial practice discussed above will serve as a lesson for many companies and will help you avoid any problems from inspection organizations and government agencies.

E.V. Shestakova, Ph.D. legal Sciences, General Director of Actual Management LLC

Failure to draw up documents

There are no official documents in the legislation regarding the company's liability in the absence of documents that the company did not draw up. If the documents were not drawn up, the organization may also be held liable.

As an example from judicial practice, we can cite the Resolution of the Federal Antimonopoly Service of the Ural District dated March 24, 2008 No. F09-1746/08-S3 in case No. A71-4955/07, in which the court found that the company did not document its expenses; the court found that since the organization must have the requested documents, their failure to provide them entails liability under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

However, the court adhered to the opposite point of view in the Resolution of the Federal Antimonopoly Service of the East Siberian District dated January 21, 2009 No. A19-10721/08-15-F02-7065/08 in case No. A19-10721/08-15.

The court decided that the company must draw up documents by virtue of the direct instructions of the law or other regulations. Since the tax inspectorate has not provided evidence that the posting of goods by virtue of the law, other regulatory legal acts or the terms of contracts with suppliers of goods was carried out on the basis of invoices of form No. TORG-12 and these documents are available or must certainly be available to the company, the court It was rightfully recognized as unfounded to bring the company to tax liability for failure to submit exactly 10 invoices of form No. TORG-12.

Thus, the company is obliged to draw up documents if such a duty is contained in the law or other regulatory act; if there is no such obligation, then it is possible to protest the claims of the inspection authorities in court and failure to draw up a document will not be considered a violation. At the same time, the absence of documents that must be drawn up by the company by law can lead to negative consequences for the company.