Theme: The Electronic accounting
1 Legislative norms
2 Pluses and minuses of the electronic accounting
3 List of "obliged"
4 Ministry of finance about the fiscal accounting
5 Order of presentation
List of literature
That does mean a concept "Presentation of accounting electronically"? Who is under an obligation to present her? Is responsibility which for her presentation? Is it possible to avoid her?
In the epoch of development of information technologies legislators do not stop to correct the order of mutual relations of taxpayers and tax organs. Changes in a tax law going into effect on January 1 2008 extended the list of persons obliged to present the tax accounting in an electronic kind. Aspiration of tax worker though a bit to simplify to itself life does this list yet wider thus frequently they exceed the plenary powers. Circumstance that НК РФ is enough avaricious on norms touching the electronic accounting adds confusion.
In order that to understand everything taxpayers have to apply for elucidations in supervisory organs and at times defending the interests and in judicial instances. In this connection in opinion of author actuality of this article is unquestionable.
1 Legislative norms
In obedience to paragraph 4 of a 1 item 23 NK RF taxpayers are under an obligation to present in accordance with established procedure in a tax organ at the place of account tax returns (calculations) if such duty is foreseen by a tax law. Thus organizations and individual businessmen can present in a tax organ accounting both in an electronic kind (on the set formats) and on a paper transmitter (p. 3 items 80 НК of Russian FEDERATION). Purchase disentitled only those taxpayers which in accordance with a tax law are in rows "obliged".
Unfortunately it is necessary to establish circumstance that a tax law does not expose the concept of the electronic accounting; therefore sometimes in practice there are споры between a tax organ and taxpayers. In fact all disagreements between parties are related to the question: whether a taxpayer can to hand over the electronic accounting by submitting her in a tax organ on a diskette or another carrier of data (CD -disk "flash card")?
Tax worker consider that the electronic accounting can be presented in an inspection only by means of telecommunication communication channels. In other cases she ignores electronic. The position official’s ground p. 4 items 80 NK of Russian FEDERATION in accordance with which the order of presentation of tax return (calculation) and documents in an electronic kind is determined by Ministry of finance. On the basis of the Federal law from 29.06.2004 № 58-FZ in future to approval by Ministry of finance of such document Order of presentation of tax return operates in an electronic kind on telecommunication communication channels (further is Order).
In accordance with p. 5 this document presentation of tax return on telecommunication communication channels is carried out by a taxpayer by means of the specialized operator of connection. Such method of presentation provides the use of electronic digital signature (EDS) in electronic documents which confesses to the equivalent sign manual in a document on paper transmitter.
It in turn protects this electronic document from an imitation allows to identify the proprietor of certificate of the key of signature and also to set absence of distortion of information in an electronic document (p. 8 Order).
Moreover the analogical point of view was wired for sound in mass Medias and by the deputy of director of Department of tax and custom-tariff policy of Ministry of finance of Russia S. V. Razgulin. In opinion of official presentation of declaration in an electronic kind cannot be produced by a taxpayer by such methods as handing over on a magnetic transmitter in a tax organ personally or through a representative by direction as postal mail with the inventory of investment.
However some experts adhere to another opposite point of view essence of which is taken to that telecommunication communication (Internet) channels - it only the method of presentation of accounting and electronic kind - it actually accounting format. Moreover NK of Russian FEDERATION does not equate these concepts. Consequently accounting presented in a tax organ on a diskette or another magnetic transmitter (CD -disk flash - card) is also considered handed over in an electronic kind.
Similar position on this question is expounded by Ministry of finance in Letter from 12.07.2006 № 03-02-07/1-178: for reduction of expenses of time on handing over of accounting taxpayers can send her in tax organs in an electronic kind - on telecommunication communication (on the Internet) channels or on magnetic transmitters.
At the same time in opinion of author this letter rather exception from rules than dogma and such point of view accepted by a taxpayer certainly will cause a conflict with a tax organ. In this case to defend the position to the taxpayer will be in a court.
Pay attention: requirements about presentation of accounting in an electronic kind do not spread to the form of 4-FSS  (Letter of Ministry of finance of Russia from 12.03.2007 № 05-3-07/46) accordingly she can be handed over on paper transmitter. It is constrained with that in obedience to an item 80 NK RF the duty of presentation in an electronic kind is set only in regard to tax returns and (or) calculations however this form does not behave to such.
On the same grounds this requirement does not spread and on accounting control. Moreover in accordance with p. 6 item 13 Law "On a record-keeping" accounting control is made kept and appears to the users in proper manner on paper transmitters and only at presence of economic feasibilities can appear organization in an electronic kind. It confirms Ministry of finance is Letter from 15.01.2008 № 03-02-07/1-11.
Thus requirements of tax worker on presentation of this accounting in an electronic kind on telecommunication communication channels it is necessary to consider as exceeding of plenary powers and their action - illegal.
2 Pluses and minuses of the electronic accounting
We will begin with advantages presentations of the tax accounting in an electronic kind. So will name basic from them.
1. Economy of time. Endless turns in the closing dates of handing over of accounting tense situation in the corridors of tax organ and also time necessity on a road to the inspection and back take away much time and nerves. It is special topically when a taxpayer by virtue of specific of the activity is in an account in a few inspections. However in order that maximally to shorten the amount of visits of tax inspection organization is necessary to take advantage of the right on presentation also of accounting control on telecommunication communication channels.
2. A duty to present accounting on a paper transmitter absents.
3. Reduction of amount of technical errors at filling of accounting. Before the dispatch of files in a tax organ all accounting passes obligatory control on the rightness of filling in accordance with the requirements of the ratified format.
4. The facts of presentation of the tax accounting are eliminated on the unstated form. The operative updating of software including. Forms of accounting and controls over the internet allows a taxpayer always to be in a course the changes of tax law.
5. Presentation of accounting regardless of chart of work of tax organ. A taxpayer can choose on your own optimal time of handing over of the electronic accounting in a tax organ thus it can be as early morning clock so late evening up to the 24th clock of closing date of term of presentation of accounting in a tax organ (p. 8 item 6.1 NK of Russian FEDERATION). However to take on an armament the last case extremely undesirable. In theory all must pass smoothly however in practice by virtue of certain circumstances (an overload of network failures is in the program) the set term can be skipped as a result to avoid tax responsibility succeeded hardly.
6. Confirmation of delivery of accounting.
7. Operation ability and exactness of treatment of information. Unlike accounting presented on a paper transmitter data of electronic declarations and calculations set about on the personal accounts of taxpayer in the automatic mode. Probability of appearance of technical errors on the stage of input of information in this case is taken to the zero besides in practice kameralnaya tax verification of such accounting passes in more short spaces as compared to "paper colleagues". As a result a taxpayer can count on more operative receipt of information about execution of tax obligations before a budget including. In an electronic kind.
8. Providing of confidentiality.
It should be noted that the above-stated dignities idealize the general picture of presentation of the electronic accounting partly. Without a fly in the ointment costs however. So to the lacks of presentation of accounting in an electronic kind it is necessary to take:
1. Presence of technical base. For preparation of the electronic accounting the presence of computer interconnect the Internet and also specialist (employee) trained to work with corresponding software is needed at least.
2. Dependence on work of the internet Provider and special operator. From the failures of server of the internet Provider a taxpayer can be limited in access in the Internet as a result are problems with the dispatch of the electronic accounting in good time bringing in of taxpayer to responsibility. An analogical situation is folded from blanks in-process the special operator. In last case as a rule according to an agreement responsibility is born the by an operator however a fine will be written however on a taxpayer.
3. Failures of software. Programmatic facilities which are used for the transmission of the electronic accounting on telecommunication communication channels are distant from perfection and from technical errors in their work for taxpayers there can be problems. So cases are known when data of the tax accounting given by a taxpayer differed from information which entered tax organ. Treatment of "illness" is collation of accounting with a tax organ. Also from failures in the program the electronic accounting cannot reach to the tax organ as a result a taxpayer will not get protocol (confirmations) from an inspection and copy of report signed by the electronic digital signature of tax organ. Result - again to nobody not necessary trials. At the same time lately quality of work of both the most programmatic providing and tax worker in this direction became better considerably.
4. Not all errors in the tax accounting are caught by the program on the stage of control therefore a taxpayer can unaware of their existence. However the inspector of department on work with taxpayers would specify on them to the taxpayer at the personal contact (presentation of accounting on paper transmitters).
5. Duplication of accounting with the stamp of tax organ. If a taxpayer plans to get a credit in a bank then more credible than all he will have to notarize an accounting copy on a paper transmitter in a tax organ. The point is that accounting passed in an electronic kind has equal legal force with a paper variant only in case that she is notarized by an electronic-digital signature properly. However credit establishment cannot checkup this fact; therefore in most cases jars require accounting with the stamp of tax organ but not with protocol of entrance control.
3 List of "obliged"
In accordance with p. 4 Orders presentation of tax return in an electronic kind is carried out on initiative of taxpayer and at presence of for him and tax organ of compatible hardware’s and possibilities for her reception and treatment thus she must correspond to the format of presentation of tax returns.
At the same time p. 3 items 80 NK RF determines a list obliged to present declarations in an electronic kind. The first line in him is occupied by taxpayers the middling list quantity of workers of which for 2006 - 2007 is exceeded by 250 persons and from January 1 2008 are 100 persons. Thus this norm spreads on all managing subjects regardless of legal form.
Into consideration: at the decision of middling list quantity of workers taxpayers are necessary to follow rules set by Decision of Russian mandate from 11.10.2007 № 76 for the fill-out № of 1-Т (information about a quantity and salary of workers on the types of activity) (Letter of FNS of Russia from 26.04.2007 № HD- 6-25/353@). Sending information is needed in a tax organ at the place of the account in a due form ratified by Order of FNS of Russia from 29.03.2007 № MM- 3-25/174@.
We will remind that organizations which the isolated subdivisions enter in the complement of must determine the среднесписочную quantity of workers on the whole on organization (Letter of Ministry of finance of Russia from 29.12.2006 № 03-02-07/1-364).
Further in a list "obliged" it is necessary to designate taxpayers subsumed the largest  regardless of quantity of workers. The reception of the tax accounting in an electronic kind on telecommunication communication channels from the largest taxpayers is carried out in the order ratified by Order of FNS of Russia № of ММ- 3-13/708@ . Ministry of finance considers that these payers must present accounting in a tax organ at the place of their account as the largest (Letter from 07.02.2008 № 03-05-04-01/6) thus both a head office and isolated subdivisions can do it on the basis of warrant (letters of Ministry of finance of Russia from 18.01.2008 № 03-02-07/1-21 from 26.12.2007 № 03-02-07/1-509).
Moreover in Letter of Ministry of finance of Russia it is indicated from 24.05.2007 № 03-02-07/1-256 that to this category of taxpayers from 2007 the specified tax returns must be presented in an electronic kind but not on a paper transmitter. It should be noted that such requirements supervisory organs can spread and on other taxpayers included in the indicated list. It is explained that item 80 NK RF does not contain exceptions for presentation of the specified declarations or calculations for past periods. Taxpayers which fall short of to these criteria are right to present in a tax organ tax returns (calculations) on the set form on a paper transmitter. Thus tax worker to say no to them not right (п. 4 items 80 NK RF).