Some time ago, the rules for submitting documents at the request of tax inspectors were adjusted, and in June, the format of the notification about the impossibility of submitting them was adjusted. In addition, the latest reports from the Ministry of Finance, the Federal Tax Service and examples of judicial practice reveal new nuances of satisfying the professional curiosity of the Federal Tax Service. Read our material about which tax office the request may come from, where to submit documents if the audit is not carried out within the inspectorate, and what documents the fiscal authorities have the right to request.
The inspectorate must be informed of the impossibility of submitting the requested documents using a new form.
As of 06/09/2019, the Tax Service updated the form for notification of the impossibility of submitting documents within the prescribed period (paper form plus electronic format).
Changing the form was required due to the norm introduced by Law No. 302-FZ of August 3, 2018, which allows you not to send documents to the Federal Tax Service again.
The company is obliged to notify the Federal Tax Service about the impossibility of fulfilling the requirements of the inspectors no later than:
- one day if the materials relate to the work of the organization itself;
- five days if controllers need information about counterparties.
The form contains three blocks for individual cases of filling out:
- the first - to indicate the specific reason for extending the period;
- the second – in case of loss of documents or their transfer to an audit organization;
- third - if the requested documents have already been submitted to the Federal Tax Service earlier.
Order of the Federal Tax Service of the Russian Federation dated April 24, 2019 No. ММВ-7-2/ [email protected] “On approval of the form and format for submitting a notification about the impossibility of submitting documents (information) in electronic form within the established time frame”
Editor's note:
Submission of this notice does not guarantee an extension of the deadline for filing documentation.
However, if the inspectors refuse and a fine is imposed, the fact of sending it will help reduce or even cancel the sanctions.
What to do if the taxpayer does not meet the deadlines
It is possible that the organization or entrepreneur does not have time to prepare documents within the deadline specified in the requirement. Then you need to send a written notification to the inspection about the impossibility of submitting documents (information) within the prescribed period (the form and electronic format of the notification was approved by order of the Federal Tax Service of Russia dated January 25, 2017 No. ММВ-7-2/ [email protected] ). Such notification must be submitted to the Federal Tax Service within the day following the day the request was received. This can be done in person, through a representative, or electronically. And persons not required to report electronically may send notice by mail.
Having received the notification, tax authorities must make a decision within two days: to extend the deadline for submitting the requested documents or to refuse the extension. Please note that the Tax Code does not limit tax authorities on the question of how long to extend the deadline for submitting documents. Therefore, this period can be any. The only restriction has been introduced for consolidated groups of taxpayers - for them, the deadline for submitting documents can be extended by at least 10 days (clause 3 of Article 93 of the Tax Code of the Russian Federation).
Rules for submitting documents have been updated
Tax officials have updated the forms of documents used in control activities, including the request form for the submission of explanations and documents.
In addition, the requirements for documents submitted to the tax authority on paper have been adjusted. The entire volume of papers for inspectors must be divided into parts of no more than 150 sheets each. Each such volume is separately bound, numbered and certified by the personal signature of the person confirming the authenticity of the papers. According to the new rules, a company seal is not needed to certify them. Documents of more than 150 pages are not divided into parts.
The collected package must be accompanied by a covering letter indicating the details of the inspectors' request or another basis for submitting papers. The letter must contain a list of all documents, or this information must be included as an attachment to it.
Editor's note:
If documents are submitted electronically through TKS or a personal account, a list of data submitted to the inspection is generated automatically. In addition, based on the text of the regulations, a cover letter must be drawn up only when sending papers at the request of the Federal Tax Service.
Their voluntary submission does not fall under the new requirement.
Documents in electronic form
Introduce
Only some documents are available for now.
The procedure for submitting documents to the inspection in electronic form is established by Order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/ [email protected] The taxpayer has the right to send documents in electronic form only if they are compiled in established formats (clause 2 of article 93 of the Tax Code RF).
According to the official position of the Ministry of Finance of Russia, a document drawn up in electronic form and signed with a qualified electronic signature (electronic digital signature - before July 1, 2012) can be accepted for tax accounting.
The exception is cases when federal laws or other regulatory legal acts establish a requirement to draw up a document exclusively on paper (Part 1, Article 6 of the Federal Law dated 04/06/11 No. 63-FZ “On Electronic Signatures”, Letters of the Ministry of Finance of the Russian Federation dated 03.11. 11 No. 03-07-11/297 and dated 15.09.
11№03-02-08/96).
An agreement between participants in electronic interaction may provide for the signing of documents with a non-qualified electronic signature (Part 2 of Article 6 of the Federal Law of 04/06/11 No. 63-FZ). According to the Federal Tax Service of Russia, in this case, a document signed with a non-qualified electronic signature is also accepted for tax accounting (letter dated November 24.
- documents used in VAT calculations in accordance with the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 - invoice, adjustment invoice, journal of received and issued invoices, purchase book, additional sheet of the purchase book, sales book, additional sheet sales books (Order of the Federal Tax Service of Russia dated 03/05/12 No. ММВ-7-6/ [email protected] );
- consignment note in form No. TORG-12 (Order of the Federal Tax Service of Russia dated March 21, 2012 No. ММВ-7-6/ [email protected] );
- acceptance certificate for works and services (Order of the Federal Tax Service of Russia dated March 21, 2012 No. ММВ-7-6/ [email protected] ).
Consequently, at present, the taxpayer can submit only the specified documents in electronic form at the request of the inspectorate. Of course, provided that they are signed with an appropriate electronic signature.
Let’s say the requested document is drawn up in electronic form, but not in established formats.
When inspectors have the right to demand documents, and what are the consequences of disobedience?
The tax authority has the right to require documents:
- necessary in connection with a desk or field audit of the taxpayer (clause 1 of Article 93 of the Tax Code of the Russian Federation);
- relating to the activities of the inspected counterparty (clause 1 of Article 93.1 of the Tax Code of the Russian Federation);
- regarding a specific transaction outside the framework of tax audits (clause 2 of Article 93.1 of the Tax Code of the Russian Federation).
Responsibility for refusal to submit requested documents in relation to one’s own activities or their failure to submit them within the established time frame is provided for in Art. 126 of the Tax Code of the Russian Federation. The penalty is a fine of 200 rubles for each document not submitted.
Other persons for failure to submit documents about the taxpayer, refusal to submit documents they have, or submission of documents with knowingly false information may be held liable under clause 2 of Art. 126 of the Tax Code of the Russian Federation. The amount of the fine for organizations and individual entrepreneurs is 10 thousand rubles.
For unlawful failure to report or untimely communication of the requested information (not documents), liability arises in accordance with Art. 129.1 Tax Code of the Russian Federation. For the first offense, this entails a fine of 5 thousand rubles. A repeated act within a calendar year is punishable by a fine in the amount of 20 thousand rubles.
The Code of Administrative Offenses of the Russian Federation also provides for sanctions for taxpayer officials who fail to provide inspectors or distort documents and information necessary for tax control. Punishment in the form of a fine is imposed in accordance with paragraph 1 of Art. 15.6 of the code and can range from 300 to 500 rubles.
In addition, if the taxpayer does not submit the documents requested during the tax audit on time, the inspectorate may seize them (Clause 4 of Article 93 of the Tax Code of the Russian Federation).
