What is a declaration and calculation according to the norms of Art. 80 Tax Code of the Russian Federation

Clause 1 Art. 80 of the Tax Code of the Russian Federation: we reveal the terms

Article 80 of the Tax Code of the Russian Federation (clause 1) defines the main reporting tax documents:

tax return, which all taxpayers and tax agents are required to prepare;
calculations generated in relation to fees, advances on taxes and insurance premiums.

This explains the relevance of this article and the desire of reporting persons to delve into the nuances of its content.

Both the tax return and the calculation are a taxpayer’s statement drawn up:

in a written form;
in the form of an electronic document using an enhanced qualified electronic signature (ECES) or through the “Taxpayer Personal Account” service on the Federal Tax Service website.

Such a statement allows tax authorities to:

collect data on the amount of calculated taxes, fees, and contributions;
check (without going to the taxpayer, desk-wise) the correctness of their calculation, having the information presented in the calculation about the tax base, applied benefits and other data.

All statements can be divided into 2 groups:

individual (submitted separately for each tax);
combined (data on several taxes is concentrated in one document).

Examples of individual statements are income tax, VAT, and simplified taxation tax returns. The combined ones include calculation of insurance premiums and a single simplified tax return.

Article 80. Tax return, calculations

[Tax Code] [Tax Code of the Russian Federation, Part 1] [Section V] [Chapter 13]
. A tax return is a written statement or application of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base , tax benefits, the calculated amount of tax and (or) other data serving as the basis for the calculation and payment of tax.

A tax return is submitted by each taxpayer for each tax payable by that taxpayer, unless otherwise provided by the legislation on taxes and fees.

The calculation of the advance payment is a written statement or application of the taxpayer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the calculation base, about the benefits used, the calculated amount of the advance payment and (or) about other data serving as the basis for calculating and paying the advance payment. The calculation of the advance payment is presented in the cases provided for by this Code in relation to a specific tax.

The calculation of the fee is a written statement or statement of the fee payer, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) about other data serving as the basis for calculating and paying the fee, unless otherwise provided by this Code. The calculation of the fee is presented in the cases provided for in part two of this Code in relation to each fee.

The tax agent submits to the tax authorities the calculations provided for in Part Two of this Code. These calculations are presented in the manner established by part two of this Code in relation to a specific tax.

The calculation of the amounts of personal income tax calculated and withheld by the tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them, provided tax deductions, calculated and withheld tax amounts, as well as other data serving as the basis for calculating tax.

The calculation of insurance premiums is a written statement or statement of the payer of insurance premiums, compiled in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the object of taxation of insurance premiums, about the basis for calculating insurance premiums, about the calculated amount of insurance premiums and other data serving as the basis for the calculation and payment of insurance premiums, unless otherwise provided by this Code. Calculation of insurance premiums is presented in cases provided for in Chapter 34 of this Code.

. Tax returns (calculations) for those taxes for which taxpayers are exempt from the obligation to pay them due to the application of special tax regimes, in relation to activities the implementation of which entails the application of special tax regimes, or property used for the implementation of such activity.

A person recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds in his bank accounts (at the organization’s cash desk), and who does not have objects of taxation for these taxes, represents a single (simplified) tax assessment for these taxes. declaration.

The form of a single (simplified) tax return and the procedure for filling it out are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, or calendar year.

. The tax return (calculation) is submitted to the tax authority at the place of registration of the taxpayer (tax payer, insurance premium payer, tax agent) in the established form on paper or in the established formats in electronic form, along with documents that, in accordance with this Code, must be attached to tax return (calculation). Taxpayers and payers of insurance premiums have the right to submit documents that, in accordance with this Code, must be attached to the tax return (calculation), in electronic form.

Tax returns (calculations) are submitted to the tax authority at the place of registration of the taxpayer (tax payer, insurance premium payer, tax agent) in established formats in electronic form via telecommunication channels through an electronic document management operator that is a Russian organization and meets the requirements approved by the federal executive body authorities authorized to exercise control and supervision functions in the field of taxes and fees, unless a different procedure for presenting information classified as state secret is provided for by the legislation of the Russian Federation, for the following categories of taxpayers (payers of insurance premiums):

taxpayers (payers of insurance contributions) whose average number of employees for the previous calendar year exceeds 100 people;
newly created (including during reorganization) organizations whose number of employees exceeds 100 people;
taxpayers (payers of insurance premiums) not specified in paragraphs three and four of this paragraph, for whom such an obligation is provided for by part two of this Code in relation to a specific tax (insurance premiums).

Information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of the creation (reorganization) of an organization - no later than the 20th day of the month following for the month in which the organization was created (reorganized). The specified information is submitted in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur).

Taxpayers, in accordance with Article 83 of this Code, classified as the largest taxpayers, submit all tax returns (calculations) that they are required to submit in accordance with this Code to the tax authority at the place of registration as the largest taxpayers in established formats in electronic form, if a different procedure for presenting information classified as state secret is not provided for by the legislation of the Russian Federation.

Tax declaration (calculation) forms are provided by tax authorities free of charge.

. A tax return (calculation) can be submitted by a taxpayer (fee payer, insurance premium payer, tax agent) to the tax authority personally or through a representative, sent by mail with a list of attachments, transmitted electronically via telecommunication channels or through the taxpayer’s personal account .

The tax authority does not have the right to refuse to accept a tax return (calculation) submitted by a taxpayer (fee payer, insurance premium payer, tax agent) in the established form (established format), unless otherwise provided by this Code, and is obliged to indicate at the request of the taxpayer (fee payer) , payer of insurance premiums, tax agent) on a copy of the tax return (copy of the calculation) a mark of acceptance and the date of its receipt upon receipt of the tax return (calculation) on paper (including through the multifunctional center for the provision of state and municipal services) or transfer to the taxpayer ( tax payer, insurance premium payer, tax agent) receipt in electronic form - upon receipt of a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account.

When sending a tax return (calculation) by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a tax return (calculation) via telecommunication channels or through the taxpayer’s personal account, the day of its submission is considered the date of its dispatch.

The paragraph is no longer valid. — Federal Law of July 27, 2010 N 229-FZ.

A tax return for personal income tax on paper can also be submitted by an individual to the tax authority through a multifunctional center for the provision of state and municipal services, which, when accepting a tax return, is obliged to put, at the request of the taxpayer, a mark of acceptance and the date of its acceptance on the copy of the tax return .

The day of submission of a tax return for personal income tax to the tax authority through a multifunctional center for the provision of state and municipal services is considered to be the day of its acceptance by the multifunctional center for the provision of state and municipal services.

. The tax return (calculation) is submitted indicating the taxpayer identification number, unless otherwise provided by this Code.

The taxpayer (tax payer, insurance premium payer, tax agent) or his representative signs the tax return (calculation), confirming the accuracy and completeness of the information specified in the tax return (calculation).

If the accuracy and completeness of the information specified in the tax return (calculation), including using an enhanced qualified electronic signature when submitting a tax return (calculation) in electronic form, is confirmed by an authorized representative of the taxpayer (fee payer, insurance premium payer, tax agent), the tax return (calculation) indicates the basis of the representative office (the name of the document confirming the authority to sign the tax return (calculation). At the same time, a copy of the document confirming the authority of the representative to sign the tax return (calculation) is attached to the tax return (calculation).

When submitting a tax return (calculation) in electronic form, a copy of the document confirming the authority of the representative to sign the tax return (calculation) can be submitted in electronic form via telecommunication channels.

. The tax return (calculation) is submitted within the deadlines established by the legislation on taxes and fees.

. The forms and procedure for filling out forms of tax returns (calculations), as well as the formats and procedure for submitting tax returns (calculations) and documents attached to them in accordance with this Code in electronic form are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Ministry of Finance of the Russian Federation.

The paragraph is no longer valid. — Federal Law of July 27, 2010 N 229-FZ.

The federal executive body authorized for control and supervision in the field of taxes, fees, insurance premiums does not have the right to include in the tax return (calculation) form, and tax authorities do not have the right to require taxpayers (payers of fees, payers of insurance premiums, tax agents) to include in the tax return (calculation) of information not related to the calculation and (or) payment of taxes, fees, insurance contributions, with the exception of:

1) type of document: primary (corrective);
2) name of the tax authority;
3) location of the organization (its separate division) or place of residence of an individual;
4) last name, first name, patronymic of an individual or full name of the organization (its separate division);
5) contact telephone number of the taxpayer, payer of insurance premiums;
6) information to be included in the tax return in accordance with Chapter 21 of this Code.

. Lost force on January 1, 2011. — Federal Law of November 27, 2010 N 306-FZ.

. The specifics of submitting tax returns when implementing production sharing agreements are determined by Chapter 26.4 of this Code.

. The specifics of fulfilling the obligation to submit tax returns by paying a declaration payment are determined by the federal law on the simplified procedure for declaring income by individuals.

. The specifics of submitting a tax return for a consolidated group of taxpayers to the tax authority are determined by Chapter 25 of this Code.

. The rules provided for by this article also apply to other persons who are entrusted with the obligation to submit a tax return (calculation) in accordance with part two of this Code.

Clause 2 Art. 80 of the Tax Code of the Russian Federation: relaxations in reporting

This paragraph discusses cases when tax authorities do not have to send reports on certain taxes if:

tax is not paid due to the use of a special regime;
a single (simplified) declaration has been submitted.

A single (simplified) declaration is issued subject to simultaneous compliance with the following conditions:

if it is formed only for those taxes for which there are no objects of taxation;
There is no movement of money in the reporting period (at the cash desk and through bank accounts).

article will help you understand the nuances of drawing up a single simplified declaration .

Important! Recommendations from ConsultantPlus For which taxes should you submit a “zero” declaration? If there is no object of taxation and (or) other indicators required to be reflected in the declaration, you need to submit “zero” declarations for those taxes for which you are a payer, namely: For which taxes are submitted? “zero” declarations, read in K+. Trial access is free.

Clause 2 of Article 80 of the Tax Code of the Russian Federation

Tax declarations (calculations) for those taxes for which taxpayers are exempt from the obligation to pay them in connection with the application of special tax regimes, in terms of activities the implementation of which entails the application of special tax regimes, or property used for the implementation of such activity. (As amended by Federal Law No. 229-FZ dated July 27, 2010)

(Clause as amended by Federal Law dated December 30, 2006 No. 268-FZ)

Tax calculations: types and definitions

In paragraph 1 of Art. 80 of the Tax Code of the Russian Federation also reveals the essence of the concept of “tax calculation”, which has similarities and differences with a tax return.

There are 4 types of tax calculations:

calculation of advance payment (APP);
fee calculation (RS);
tax agent calculation (RNA);
calculation of insurance premiums (DAM).

RAP is issued for certain taxes, if provided for by tax legislation. It is similar to a tax return with one difference: advance calculations are filled out and submitted to the tax authorities for reporting periods, and declarations are submitted based on the results of the tax period.

The meaning of the term RS is essentially similar to the definition of a tax return, only the tax is replaced by a fee.

NOTE! A tax fee is understood as a mandatory contribution collected from legal entities, individual entrepreneurs and individuals, the payment of which is one of the conditions for management bodies to carry out legally significant actions in relation to fee payers (issuing permits, licenses, etc.).

For example, these fees include usage fees:

objects of the animal world;
objects of aquatic biological resources;
other taxes.

“Reporting for trade fees (nuances)” will tell you whether it is necessary to draw up a RS for a trade fee .

The specificity of RNA is that they are filled out and transferred to tax authorities only by tax agents and only in the manner established by Part 2 of the Tax Code of the Russian Federation. The most common RNA is the personal income tax report.

RSV is a calculation introduced into the Tax Code of the Russian Federation in 2022 in connection with the transfer of insurance premiums under the control of tax authorities.

Art. 80 Tax Code of the Russian Federation: new edition 2021

New edition of Art. 80 of the Tax Code of the Russian Federation in 2022 was acquired in connection with the inclusion in it of a closed list of grounds on which the Federal Tax Service may refuse to accept tax reports, as well as the establishment in it of the procedure for actions of tax officials when at least one of such grounds is detected (clauses 4.1-4.2 introduced Law “On Amendments...” dated November 23, 2020 No. 374-FZ).

Important! ConsultantPlus warns when they may refuse to accept a tax return. The list of reasons why your declaration may not be accepted is strictly limited in the Administrative Regulations of the Federal Tax Service for the acceptance of declarations. If there are other shortcomings in the declaration that are not indicated in this list, the inspection is obliged to accept it. The reasons for refusal depend on how you submit the declaration: on paper or electronically using the TKS. Read more in K+. Trial access is available for free.

Clause 3 art. 80 of the Tax Code of the Russian Federation: how the average number of employees affects the method of delivering reports to tax authorities

According to the general rule, paragraph 1 of Art. 80 of the Tax Code of the Russian Federation, a taxpayer can choose whether to report to the inspectorate on paper or in electronic form.

However, not everyone has the right to take advantage of this choice. Established in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, the average list criterion sharply reduces the circle of persons who are allowed to fill out paper declarations.

The threshold value of the average number of employees is 100 people for the previous calendar year or another number of employees in accordance with the requirements of Part 2 of the Tax Code of the Russian Federation. For example, for the 6-NDFL report this threshold is up to 10 people.

Exceeding this threshold means one thing: tax reporting can reach the tax authorities in only one way - through telecommunication channels (TCC) in electronic form.

How to submit reports on taxes and insurance contributions electronically using TCS is explained in detail in the ready-made solution from ConsultantPlus. Get trial access to the system for free and proceed to the material.

NOTE! If instead of an electronic declaration (when its use is mandatory), tax authorities receive a paper version, a fine of 200 rubles may be imposed on the reporting person. according to Art. 119.1 Tax Code of the Russian Federation.

It is very easy for tax authorities to check compliance with the numerical criterion: they have this information thanks to the information they receive annually from taxpayers.

Article 80 of the Tax Code of the Russian Federation. Tax return

The article under comment regulates the specifics of submitting a declaration.

Timely submission of tax returns is one of the most important responsibilities of taxpayers, and therefore the provisions of Article 80 of the Tax Code of the Russian Federation occupy one of the central places in the Tax Code of the Russian Federation.

A tax return is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, the tax base, tax benefits, the amount of tax payable and other data that serves as the basis for calculating tax.

Tax calculation of an advance payment is an official statement of the taxpayer, which contains information about the objects of taxation, income received and expenses incurred, sources of income, the tax base, tax benefits, the amount of the advance payment payable and other data that serves as the basis for the calculation advance payment.

Calculation of personal income tax amounts calculated and withheld by the tax agent (Form 6-NDFL) is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them , provided tax deductions, calculated and withheld tax amounts, as well as other data serving as the basis for calculating tax.

There are two options for presenting tax and accounting reports:

on paper;
in electronic form.

The tax return (calculation) can be submitted in the prescribed form on paper.

The taxpayer can submit reports to the Federal Tax Service in person or through an authorized representative.

A tax return can be submitted either personally by the head of the organization (entrepreneur) or an accountant, or by an authorized representative of the organization (entrepreneur).

The date of submission of tax returns and financial statements by a legal or authorized representative of an organization is considered to be the date of their actual submission to the tax authority on paper.

To submit reports, it is not necessary to come to the Federal Tax Service in person; you can send it by mail.

When sending reports by post, you must make sure that a description of the attachment is attached.

When sending a tax return (calculation) by mail, the day of its submission is considered the date of sending the postal item.

Submission of reports in electronic form is carried out via telecommunication channels (TCC) using an enhanced qualified electronic signature through electronic document management operators.

TKS is a system for presenting tax and accounting reports in electronic form.

Advantages of this method of presentation:

there is no need to come to the tax authorities, since reporting can be sent from the taxpayer’s office at any time of the day (saving time costs);
no duplication of submitted paper documents is required;
reducing the number of technical errors (reporting is generated in an approved format using output control tools, through which the correct completion of the fields of reporting forms is checked);
efficiency of updating reporting formats (when tax and (or) accounting reporting forms are changed or new reporting forms are introduced before the reporting deadline, the taxpayer has the opportunity to update the versions of the formats electronically);
guarantee of confirmation of delivery of documents (the opportunity to receive confirmation of the fulfillment of obligations by the taxpayer within 24 hours, as well as to view your personal card online, so there is no need to wait for reconciliation reports);
protection of reports submitted in electronic form under the TKS from viewing and correction by third parties;
the ability to receive electronically a certificate of the status of settlements with the budget, statements of transactions for settlements with the budget, a list of tax and accounting reports submitted to the tax inspectorate, a reconciliation report for calculations of taxes, fees, penalties and fines, current clarifications of the Federal Tax Service of Russia on tax legislation, and also send an information request to the tax authorities.

Submission of reports in electronic form using an enhanced qualified electronic signature within the framework of the pilot project carried out by the Federal Tax Service of Russia can be carried out through the website of the Federal Tax Service of the Russian Federation.

In some cases, taxpayers are required to submit a tax return in electronic form:

if the average number of employees for the previous calendar year exceeds 100 people;
if an organization with more than 100 employees has been created (including reorganized);
if such an obligation is provided for in relation to a specific tax. From 01/01/2014 this applies to value added tax.

Paragraph 2 of Article 80 of the Tax Code of the Russian Federation regulates situations in which the taxpayer is exempt from the obligation to pay tax - tax returns (calculations) in such cases are not submitted to the tax authorities.

In a situation where the taxpayer practically does not carry out activities, i.e. does not carry out transactions that result in the movement of funds in his bank accounts (at the organization's cash desk), and does not have objects of taxation, the Code imposes on him the obligation to submit a single (simplified) tax return.

The circumstances specified in paragraph 2 of Article 80 of the Tax Code of the Russian Federation should be distinguished from situations when the taxpayer does not have transactions that are subject to reflection in tax returns for this tax, but transactions are carried out that result in the movement of funds in bank accounts.

For example, if an organization recognized as a taxpayer of value added tax does not have transactions subject to reflection in tax returns for this tax, but carries out transactions that result in the movement of funds in bank accounts, then the grounds for submitting a single ( There is no simplified tax return.

A similar position is set out in Letter of the Ministry of Finance of Russia dated 07/05/2012 N 03-07-15/69.

Consequently, a person recognized as a taxpayer who does not have objects of taxation is not exempt from the obligation to submit tax returns.

According to paragraph 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71, the absence of a taxpayer at the end of a specific tax period of the amount of tax payable does not in itself relieve him from the obligation to submit a tax return for a given tax period, unless otherwise established by the legislation on taxes and fees The taxpayer’s obligation to submit a tax return for a particular type of tax is not determined by the availability of the amount of such tax to be paid, but by the provisions of the law on this type of tax, by which the corresponding person is classified as a payer of this tax.

This is also noted in the Letter of the Ministry of Finance of Russia dated April 28, 2011 N 03-02-08/47.

Consequently, the Tax Code of the Russian Federation does not provide for the exemption of a taxpayer from submitting a declaration to the tax authority if he does not carry out activities in the tax (reporting) period.

For example, an organization that is on a simplified taxation system and does not carry out entrepreneurial activities is not exempt from the obligation to submit tax returns to the tax authority at the place of registration.

The Moscow Department of the Federal Tax Service of Russia in Letter dated 05.05.2011 N 16-15/ [email protected] came to similar conclusions.

As explained in the Resolution of the Federal Antimonopoly Service of the West Siberian District dated June 27, 2012 N A45-16695/2011, by virtue of paragraph 2 of Article 80 of the Tax Code of the Russian Federation, persons recognized as taxpayers for one or more taxes have the right to submit a single (simplified) tax return, if they are complied with simultaneously two conditions:

operations are not carried out that result in the movement of funds in their bank accounts (at the organization’s cash desk),
There were no objects of taxation for these taxes.

A single (simplified) tax return (clause 2 of Article 80 of the Tax Code of the Russian Federation) is inherently different from a tax return, which is a written statement by the taxpayer for a specific tax on the relevant object of taxation, the tax base, tax benefits, the calculated amount of tax and (or) other data serving as the basis for the calculation and payment of this tax to the tax authority at the place of registration (clauses 1 and 3 of Article 80 of the Tax Code of the Russian Federation).

A single (simplified) tax return, in its content and form, is actually a notification from the taxpayer that:

they do not carry out operations that result in the movement of funds in bank accounts (at the organization’s cash desk),
he does not have an object of taxation for the taxes indicated in this declaration.

At the same time, the first of these conditions (failure to carry out operations resulting in the movement of funds in bank accounts (at the organization's cash desk)), due to the literal interpretation of paragraph 2 of Article 80 of the Tax Code of the Russian Federation, is not related to the fact that as a result of the implementation of these operations an object of taxation or an obligation to reflect these transactions in the VAT return arises.

The Tax Code of the Russian Federation does not prohibit a taxpayer from submitting tax returns for taxes with zero indicators.

A situation where a taxpayer, who has all the characteristics listed in paragraph 2 of Article 80 of the Tax Code of the Russian Federation in relation to the need to submit a single (simplified) tax return, did not submit a single (simplified) tax return, but submitted tax returns for the relevant taxes to the Tax Code within the established time frame The Russian Federation is not directly settled.

Facts of submitting ordinary tax returns may indicate the organization’s compliance with tax legislation and prevent the organization from being brought to tax liability under paragraph 1 of Article 126 of the Tax Code of the Russian Federation, even despite the fact that, according to the position of the Ministry of Finance of Russia in Letter dated 07/03/2008 N 03-02-07/ 2-118, liability on this basis can be applied in the case when a single (simplified) tax return is submitted to the tax authority in violation of the established deadline, since in this case it is important for the legal regulation of the situation that tax returns for the relevant taxes are submitted, that is, the obligation to submit tax returns in the prescribed manner to the tax authority at the place of registration (subparagraph 4 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation) has been fulfilled by the taxpayer.

This position can also be confirmed by the interpretation given in the Letter of the Ministry of Finance of Russia dated October 8, 2012 N 03-02-07/1-243, that an organization has the right, instead of tax returns for specific taxes, to submit a single (simplified) tax return. If the taxpayer discovers, after submitting a single (simplified) tax return to the tax authority, that information on taxable items for VAT and corporate income tax is not reflected, tax returns for these taxes submitted to the tax authority for the same tax periods in accordance with paragraph 1 of Article 81 of the Tax Code of the Russian Federation are specified. That is, according to the Russian Ministry of Finance, if errors were identified, then the tax returns for the corresponding taxes are updated.

Clause 4 of Article 80 of the Tax Code of the Russian Federation specifies the taxpayer’s right to determine the method of submitting a tax return (calculation):

personally;
through a representative;
in the form of a postal item with an inventory of the attachment (in this case, the day of submission of the declaration (calculation) is considered the date of sending the postal item with an inventory of the attachment);
in electronic form via telecommunication channels (in this case, the day of submission of the declaration (calculation) is considered the date of its dispatch).

Consequently, the Tax Code of the Russian Federation allows for the possibility of sending a tax return by mail, and a prerequisite for such sending is the preparation and availability of an inventory of the attachment.

Thus, the date of submission of the tax return is considered to be the date specified in the confirmation of the specialized telecom operator; the document confirming the receipt of the tax return in electronic form via telecommunication channels is the receipt.

Since the Tax Code of the Russian Federation does not provide a definition of the concept of “postal item with an inventory of the contents”, in this case it is necessary to be guided by paragraph 1 of Article 11 of the Tax Code of the Russian Federation, according to which the institutions, concepts and terms of civil, family and other branches of legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. The Federal Antimonopoly Service of the Central District drew attention to this in Resolution No. A64-3641/2012 dated December 4, 2012 and indicated the following.

Federal Law dated July 17, 1999 N 176-FZ “On Postal Communications” defines the concept of “registered postal item (registered, declared value, ordinary),” which means a postal item accepted from the sender with the issuance of a receipt and handed over to the addressee with his receipt for receipt. Registered mail items can be sent with a description of the attachment, with a notification of delivery and with cash on delivery. When accepting a registered postal item or postal order, the sender is issued a receipt indicating the type and category of the postal item, the addressee's surname, the name of the postal facility of destination, and the number of the postal item.

The criterion for determining the deadline for filing a declaration sent by registered mail is the date of acceptance of the postal item by the communications authority, determined by the stamp on the postal receipt, and if there is an inventory of the attachment, the date indicated on the inventory, which serves as evidence of the fulfillment of the taxpayer’s obligations for timely submission declarations.

Also, paragraph 4 of Article 80 of the Tax Code of the Russian Federation establishes an important guarantee of the rights of taxpayers - if a tax return (calculation) is submitted in the established form (established format), the tax authority does not have the right to refuse to accept it.

For example, the tax authority does not have such a basis for refusing to accept a tax return submitted in the established form as its signing by a person performing the functions of the sole executive body, information about which is not available in the Unified State Register of Legal Entities due to the fact that the organization in which the director was changed did not report such changes to the registration authority.

Also, the tax authority does not have the right to refuse to accept a tax return submitted by the taxpayer in the prescribed form using one of the sending methods provided for by the Tax Code of the Russian Federation. In this case, the tax authority’s acceptance of the declaration does not depend on the correctness of the checkpoint in the tax return submitted by the taxpayer. The position on this is given in the Letter of the Office of the Federal Tax Service of Russia for Moscow dated February 22, 2011 N 16-15/016774.

Regarding the submission of a tax return through a representative, we note the following.

A taxpayer may participate in relations regulated by tax legislation through a legal or authorized representative.

The legal representatives of a taxpayer organization are persons authorized to represent this organization on the basis of the law or its constituent documents.

Legal representatives of a taxpayer - an individual are recognized as persons acting as his representatives in accordance with the civil legislation of the Russian Federation.

According to the Civil Code of the Russian Federation, the legal representatives of an individual (a minor, a minor, a person declared incompetent by a court due to a mental disorder, as well as a person whose legal capacity is limited by a court due to the abuse of alcohol or drugs and thereby putting the family in a difficult financial situation) are his parents , adoptive parents, guardians, trustees who, on the basis of the law, represent this person.

The Russian Ministry of Finance came to similar conclusions in Letter dated July 10, 2008 N 03-04-05-01/230.

Based on the provisions of the Civil Code of the Russian Federation, its executive body (collegial or sole) acts as the legal representative of a legal entity. The names of both sole and collegial executive bodies can be different (sole - general director, director, president, chairman, manager; collegial - board, directorate, board of directors). The powers of the legal representative of a legal entity are confirmed by documents certifying his official position.

A legal entity acquires civil rights and assumes civil responsibilities through its bodies acting in accordance with the law, other legal acts and constituent documents. In cases provided for by law, a legal entity may acquire civil rights and assume civil responsibilities through its participants.

The representative of a legal entity can be a sole person (for example, one participant in a general partnership) or a collegial body (for example, a general meeting of participants in a business company).

Actions (inaction) of legal representatives of an organization committed in connection with the participation of this organization in relations regulated by the legislation on taxes and fees are recognized as actions (inaction) of the organization on the basis of Article 28 of the Tax Code of the Russian Federation.

In this case, the official of the organization responsible for submitting a tax return to the tax authorities at the place of registration is subject to administrative liability in accordance with Article 15.5 of the Code of Administrative Offenses of the Russian Federation in connection with his violation of the deadlines for submitting a tax return established by the legislation on taxes and fees. This is indicated in the Letter of the Ministry of Finance of Russia dated November 17, 2008 N 03-02-08/23.

If for some reason the legal representative of the taxpayer did not submit a tax return in the accepted manner and within the established time frame, then:

1) the taxpayer is subject to tax liability in accordance with the provisions of the Code;
2) the representative is brought to administrative responsibility in accordance with the Code of Administrative Offenses of the Russian Federation.

Clause 5 of Article 80 of the Tax Code of the Russian Federation defines the requirements for indicating the signature of the taxpayer (his representative) in the tax return (calculation), details of the document confirming the authority of the representative, as well as attaching him to the declaration (calculation), and if we are talking about the presentation declaration (calculation) in electronic form, a power of attorney for its signing can also be submitted in electronic form via telecommunication channels.

What tax reporting requirements are provided for in paragraphs. 4–12 tbsp. 80 Tax Code of the Russian Federation

Art. 80 of the Tax Code of the Russian Federation is entirely devoted to the issues of registration and presentation of tax reporting. In addition to those already discussed by us, this article pays attention to the following issues:

the possibility of submitting reports in various ways: in person or through a representative, by mail, via TCS or through the taxpayer’s personal account (clause 4 of Article 80 of the Tax Code of the Russian Federation);
tax authorities do not have the right not to provide the taxpayer with confirmation of the fact that they submitted reports in the form of a mark on a copy of the paper version or a notification if the ND was submitted in electronic form (Clause 4 of Article 80 of the Tax Code of the Russian Federation);
from 07/01/2021 - the grounds on which the tax office may refuse to accept reports (clauses 4.1-4.2 of Article 80 of the Tax Code of the Russian Federation);
the requirement for mandatory indication of the TIN in the declaration, unless otherwise provided by tax legislation (clause 5 of Article 80 of the Tax Code of the Russian Federation);
the condition of compliance with the deadlines for submitting reports established by the Tax Code of the Russian Federation (clause 6 of Article 80 of the Tax Code of the Russian Federation);
prohibition on requesting from the taxpayer information not included in that specified in paragraph 7 of Art. 80 of the Tax Code of the Russian Federation list (type of reporting, tax authority code, etc.);
link to chap. 26.4 of the Tax Code of the Russian Federation for declarations drawn up during the implementation of production sharing agreements (clause 9 of Article 80 of the Tax Code of the Russian Federation), and on Ch. 25 of the Tax Code of the Russian Federation when submitting reports by a consolidated group (clause 11 of Article 80 of the Tax Code of the Russian Federation);
nuances of simplified income declaration (clause 10, article 80 of the Tax Code of the Russian Federation).