TKS: submission of reports to the tax office via telecommunication channels

The TKS system is a modern telecommunications channel, an electronic version, which is characterized by convenience, accessibility, and high speed. Moreover, when transmitting current information and documents through the system, there is no need to duplicate them on paper. This feature provides significant savings in time and effort for representatives of various organizations.

Today, more than 70% of the total number of taxpayers already submit declarations through TCS. This option simplifies additional control when filling out reports.

In essence, TCS is a telecommunications channel, the use of which allows you to transmit any necessary reports electronically if you have access to the Internet.

Reporting work via TCS

All innovations in the tax industry related to the practical use of telecommunication systems are reflected and recorded in Order No. 534 of the Federal Tax Service of the Russian Federation.

Today, declarations are being provided more and more often through TCS; accounting and tax reporting is available to individual entrepreneurs and all legal entities.

Actually, the system is an updated version of interaction between taxpayers and representatives of the Federal Tax Service, if necessary, to provide up-to-date reporting and other documents. TCS gives you this opportunity, now you don’t need to wait in line at the tax inspector’s offices. It is enough to take advantage of the modern functions of the Internet.

Practice submitting documents under TKS: the most common questions

The ability to submit requested documents, electronic and paper, via the Internet has existed for taxpayers for more than a year (Article 93 of the Tax Code of the Russian Federation, Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6 / [email protected] ). Only through the special operator SKB Kontur, about 1,000 companies actively practice electronic representation, and, according to Olga Chepurina, Deputy Head of the Information Technology Department of the Federal Tax Service of Russia , the number of such companies will grow exponentially . However, as practice shows, when submitting documents via the Internet for the first time, taxpayers face a number of difficulties. This article will help you deal with them.

Let me remind you that the procedure for submitting documents under the TCS is regulated by Order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / [email protected] It is as follows: having received an electronic demand, the taxpayer, through his special communication operator, sends a receipt of acceptance, which serves as a notification of that the demand has reached. Then he must create an inventory of documents, to which he must attach electronic documents or scanned images of paper documents (in tiff and jpg formats), sign the entire package with a qualified electronic signature and send it to the tax authority. Document submission technology is the exchange of protected information in electronic form via open communication channels using an electronic signature, which has been familiar to taxpayers since 2002. Elena Patseva, tax accountant at Metro Cash&Carry, believes that submitting documents under the TKS is very similar to submitting electronic reporting. However, despite its simplicity, the technical side of the presentation order may initially raise some questions. Let's look at the most common of them.

1. Why provide additional information to the scanned image of the document? Art. 93 of the Tax Code of the Russian Federation assigned taxpayers the right to submit documents generated in xml formats approved by the Federal Tax Service via the Internet. Such documents significantly simplify verification, since they are processed automatically in the software systems of tax authorities. Xml formats already exist for an invoice and a correction invoice, a log of received and issued invoices, a purchase book and a sales book, additional book sheets, a TORG-12 consignment note and a work (services) acceptance certificate. According to Olga Chepurina, this list will be expanded in 2014. And Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/ [email protected] approved the xml format of the inventory of documents, thereby allowing paper documents to be submitted via TKS in the form of scanned images: they are sent as attachments to the inventory. When submitting documents through a special communications operator, most of the work on creating the inventory is done within the system and is not visible to the taxpayer. However, in order for scanned images of paper documents to be processed on the tax side, additional information must be attached to them. Therefore, it is not enough to simply upload scans into the special operator’s system. After uploading, for each document you will have to indicate the details of the parties to the transaction, the type of document, the number and date of its preparation, amounts, etc. The list of information is determined by the type of document and is specified in Order No. ММВ-7-6/ [email protected] Filling out this information can also occur automatically: for example, the Kontur-Extern system implements a data recognition mechanism, and filling out most of the additional information occurs without taxpayer participation. All he has to do is open the document and fill in the information that he could not recognize.

2. Why indicate a requirement clause for each document? The request lists all requested documents in the form of a numbered list. When creating an electronic inventory in response to a requirement, for each document, be it a formalized xml file or a scanned image of a paper document, you must indicate which item from this list it relates to. This condition is mandatory and also appears in Order No. ММВ-7-6/ [email protected]

3. Why can’t all documents be sent electronically via TKS? By Order No. ММВ-7-6/ [email protected] the Federal Tax Service approved 14 types of documents that can be submitted under the TKS. This is an invoice, an adjustment invoice and corrections to them, a purchase book and a sales book, additional sheets to the books, a journal of issued and received invoices, an acceptance certificate for work (services), a consignment note (TORG-12), consignment note, cargo customs declaration/transit declaration, additional sheet to the cargo customs declaration/transit declaration, specification (calculation, calculation) of price (cost), agreement (agreement, contract) and addition to the contract. In the future, the Federal Tax Service plans to expand the list. But today, if the tax authority requests a document that is not on this list, it will have to be submitted on paper.

4. Why is it impossible to submit paper invoice journals and purchase and sales books using TKS? According to the xml format of the inventory of documents, it is possible to submit via TKS the journal of issued and received invoices, as well as the purchase book and sales book, only in xml formats approved by the Federal Tax Service. However, not all accounting systems are currently able to generate journals and books in the required formats, and if the taxpayer does not have such an opportunity, these documents will have to be printed, certified and sent as paper copies. Therefore, in the Kontur-Extern system, for example, when attaching books and journals downloaded from the accounting system in conventional .xls or .xlsx formats to the inventory of documents, they are automatically converted into the correct xml format.

According to Olga Chepurina, electronic interaction between taxpayers and tax authorities simplifies both desk and field audits, and also reduces the number of errors associated with the human factor. And the answers to the above questions will help you submit documents to the tax authority via the Internet quickly and without errors.

More information about submitting documents under TKS

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Improving the TCS system

Initially, the requirements for TKS were set back in 2007. To date, the system has been refined and improved. In particular, the mechanism for maintaining electronic document flow has now been significantly simplified. Due to the fact that the likelihood of errors on both sides is minimized, the reliability of this service has also increased significantly. Thus, today it is impossible to submit information through TKS if it does not match the data reflected in the register of taxpayers, that is, any outdated information.

Moreover, the special program will send an additional notification via TKS in relation to an LLC or any other organization that the reporting has not been accepted.

It is important to remember that individual taxpayers receive negative responses. This happens in cases where they have not submitted information to the Federal Tax Service regarding an authorized representative, that is, a person who will represent their interests in the field of taxation.

To better understand the peculiarities of the TCS system in Moscow and the regions, representatives of tax authorities recommend that payers familiarize themselves with Order 534 of the Federal Tax Service.

About the carrier "tks"

TKS (TransClassService JSC) is the largest private carrier. They do not have their own trains; under an agreement with Russian Railways, they add cars to the branded trains of JSC FPC. TKS JSC uses modern railcars produced by the Tver plant.

Today, more than one hundred and forty carriages of the company run from Moscow to sixteen destinations. These are compartment cars, luxury (SV) and several reserved seat cars.

The cars are painted in the same gray color as those of JSC FPC, but are distinguished by a horizontal red stripe with the company logo.

TransClassService JSC offers many pleasant little things that are not available from the state carrier.

Coupe, overhead bunks raised

Comfort of the carriage

TKS JSC also has a TV installed in the compartment car, while FPK JSC has it only in the suite (SV). TKS JSC has an LCD monitor that does not broadcast over-the-air channels, but shows three thematic ones: TV series, documentaries, and cartoons. In order not to disturb fellow travelers, you can plug headphones into the jack in the back of the seat. The conductor gives them out free of charge.

In the compartments of TCS JSC there are individual safes. They are small, but a wallet, documents and a tablet will fit there. JSC FPC has a safe installed only in expensive soft cars. The private carrier also has sockets in the compartment for each passenger. No need to wait in line to recharge your laptop or tablet.

The lower shelves in the compartment are sofas made of artificial suede, soft and pleasant to the touch. The upper shelves are already covered, the lower ones are covered at the request of the passenger.

In the carriages of TransClassService JSC, opposite the conductor’s compartment, instead of the usual titanium, there is a cooler with hot and cold water. The conductor's compartment contains a microwave and coffee machine. Two dry closets with a hygienic shower are located in a single block at the end of the car.

Corridor in a compartment carriage. In the foreground is the hotline number with the carrier

Service

The quality is consistently high. For example, on a state-owned company train there is a chance to get into an old “Soviet” trailer car. This happens in the summer, when passenger traffic increases sharply. And this is for the same amount as in a new carriage.

Nutrition

TKS JSC offers improved nutrition. At the passenger's request, the conductor will make coffee. And for breakfast or dinner you can choose from several hot dishes. However, if you want to save money, then you should choose a compartment car without meals. For a luxury carriage (SV), meals are already included in the price.

A compartment in a luxury carriage (SV). The safe and TV are clearly visible

Flaws

There are few disadvantages when traveling with TKS JSC; they relate rather to the design of the cars themselves. More often than not, passengers complain about the difficulty of placing luggage. The small lockers under the lower shelves do not fit large bags. And safes in the ceiling niche reduce the free space for things.

There is no wi-fi Internet in the carriages of TKS JSC. Only the local film library is available via wireless connection for a fee.

One of the hot lunch options

Bottom line

TransClassService JSC is a private carrier that provides a higher level of service. The difference in comfort is most noticeable for the coupe. In luxury (SV) it is no longer so significant.

The price of a trip in the same class of cars is the same for JSC TKS and JSC FPK. Tickets from the carrier TKS JSC are sold on the Tutu.ru website or at railway ticket offices.

Find out more about

3D tour of compartment cars

3D tour of luxury cars (SV)

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Reporting on TCS

The modern world is characterized by dynamic development. Now you don’t need to wait in long lines and waste your own time in order to timely submit the necessary reports to the regional branches of the tax office. Declaration according to TKS is a quick and effective solution to the problem.

Now, to transmit accounting and tax reporting, all you need is Internet access. In addition, you will need to conclude an additional agreement with the selected telecom operator, which will secure this channel for transmitting information to the tax authorities. They will also provide you with examples for TKS and explain how to fill them out.

Systems of telecommunication communication channels are now functioning in many Russian regions. They eliminate the need to work with paper media and also speed up the verification of information provided by organizations. You can submit data daily, around the clock, at any convenient time, without breaks or days off.

The popularity and demand for transmitting documents via TCS is increasing. This type of document flow guarantees the expanded implementation of electronic systems and similar services available to taxpayers.

A taxpayer’s representative can submit a power of attorney to the Federal Tax Service online

The Federal Tax Service, in a letter dated 08/05/2021 No. EA-3-26/ [email protected] , explained how an authorized representative of a taxpayer can submit a power of attorney to the tax service via telecommunication channels (hereinafter referred to as TCS), that is, through an electronic document management operator.

Reporting for an organization or individual entrepreneur can be submitted to the Federal Tax Service by a representative who confirms his authority by presenting the appropriate power of attorney from the general director or entrepreneur.

The current rules allow you to submit a power of attorney to the Federal Tax Service in several ways:

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By personal visit to the tax authority;

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In the form of a postal item with a description of the attachment;

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By transmission via TCS (via an EDF operator).

How to submit a power of attorney under TKS

You can also send a power of attorney via TKS through an EDF operator in different ways.

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You can send a power of attorney in the form of a scanned image (a paper document converted into electronic form by scanning while preserving its details).

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The second option is to send the power of attorney in an electronic format approved by the tax authorities. From August 22 of this year, a representative can send a power of attorney to the tax office in the format approved by order of the Federal Tax Service dated April 30, 2021 No. ED-7-26 / [email protected]

In a letter dated 08/05/2021 No. EA-3-26/ [email protected] , the Federal Tax Service reported that all powers of attorney sent via TKS must be signed with an enhanced qualified electronic signature, regardless of the method of its attachment: in the form of a scanned image or as an electronic document in XML format. Otherwise they are not valid.

An electronic power of attorney must be sent to the Federal Tax Service before the start of direct document flow with it - that is, before submitting the first declaration or report for the organization (IP).

The power of attorney is signed by the UKEP of the taxpayer-principal.

Reporting to the Federal Tax Service on TKS - in Tax decisions

An electronic document with the Federal Tax Service is offered by the Taxcom company in its solutions: software, working via the Internet or built into 1C. Choose what you are comfortable with. A flexible range of tariff plans is suitable for any organization or individual entrepreneur – in any tax regime. Affordable prices are suitable for small and micro businesses as well. At the client’s request, it is possible to connect electronic document flow with counterparties, as well as new areas of exchange with government agencies - with the Social Insurance Fund, Rosstat, the Central Bank, RPN and others.

You can learn more about electronic reporting, choose a solution and tariff plan here. To receive advice from our specialists, simply leave your number in the application on the website, and they will call you back.

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Advanced system capabilities

With the development of modern technologies, opportunities are expanding significantly. Now all current accounting and tax documents can be transmitted to the recipient electronically. But the possibilities of the service do not end there. Examples of using TCS are as follows:

Transfer of current documentation.
Obtaining information on fees and charges.
List of accounting and tax reporting for the past year.
Obtaining certificates of tax calculations made (such information may be required from the bank and other organizations).
Receive a statement reflecting the completed calculations with the budget.
Tax reconciliation reports, including those from the TKS for customs.
Certificates of fulfillment of existing tax obligations.

Banks and customs are no less actively using the capabilities of TCS.

Transmission of reports via TCS

Convenience and simplicity are the main parameters for using TCS. If the number of employees in a particular organization exceeds one hundred people, then it is obliged to transmit current information via TCS. This is enshrined at the legislative level. The number is estimated on average over the last 12 months.

Thanks to the capabilities of TCS for customs and others, a special report is generated, which includes all those tax payers who are required to transmit information through telecommunication systems. This is explained by the fact that it is much easier for representatives of competent authorities to check documentation that is presented electronically from large organizations.

Moreover, individual entrepreneurs still have the opportunity to choose the most convenient method of submitting information. But many representatives of individual entrepreneur groups are also inclined to use TCS.

Despite the youth of electronic document management, the popularity of TCS in customs and taxation is steadily increasing.

TKS - what is it?

TCS stands for telecommunications channel.
It allows you to transmit large amounts of information over any distance in a short time. This format of interaction is typical for relations between taxpayers and the Federal Tax Service, extra-budgetary funds, and other controlling structures. Data exchange can be carried out through the use of specialized software installed on a PC, or through online services of official websites of government agencies. Participants in electronic document management are three parties:

business entity;
intermediary – TCS operator;
regulatory body.

Documents can be sent in both directions - for example, both by the taxpayer to the Federal Tax Service, and from the Federal Tax Service to the business entity. When using TKS, a personal account is created for each taxpayer. Access to it is carried out through an individual login and password, sent documents are endorsed using an electronic digital signature. Sent reporting documents usually do not need to be duplicated on paper and sent by mail or taken to the regulatory authority in person - electronic forms signed with an electronic signature are equivalent to paper counterparts. Documentation can be compiled directly in the program on electronic forms or generated from scanned copies.

Features of reporting

When using telecommunication channels, taxpayers are provided with two different methods of data transmission. This:

via the Internet from any convenient location;
when visiting specialized centers.

The fact is that the Federal Tax Service does not directly accept the necessary reports. This function is assigned to telecommunications and others. Each of them is connected with the tax office through a concluded agreement. Therefore, specialized companies transmit information received from taxpayers using communication channels with appropriate protection to the local Federal Tax Service authorities.

In turn, such organizations enter into agreements with taxpayers. Reporting transfer services can be provided either on a paid or free basis. In any case, they undertake to transmit data to the tax office via secure channels. At the same time, the payer issues a corresponding power of attorney for such an organization, within the framework of which the telecommunications company receives the opportunity to submit documentation to the tax office.

TCS operators

The TCS operator must comply with the parameters specified in the appendix to the Order of the Federal Tax Service dated March 4, 2014 No. ММВ-7-6/ [email protected] :

only a Russian enterprise that has current licenses issued by the FSB of the Russian Federation can act as an operator to carry out activities for the development, production and sale of automatic means of encryption and data transmission, to carry out activities within the framework of information encryption services, servicing specialized cryptographic tools;
availability of a license to provide data transmission services via TCS;
the fact of possession of certified software through which electronic document management is carried out is documented;
availability of certified means of signing electronic forms of documents;
technical devices and telecommunication networks used in the main activities are located on the territory of the Russian Federation;
The operator must have 24/7 Internet access and a valid agreement with the tax authority.

If controversial issues arise regarding the provision or failure to provide documents or reports, the TCS operator can act as a witness who certifies the fact of data transfer or refutes it. The tasks of the TCS operator include ensuring data confidentiality and constantly updating reporting forms.

How to submit reports through a telecommunications company?

The simplest and most accessible option for using TCS for customs and tax authorities is for organizations to submit reports at the offices of a specialized company, and the data is immediately provided on electronic media. Then all information is transferred without charging additional fees, only by proxy. The disadvantage of this option is the need for authorized employees to personally visit the offices of such companies.

There is another, more convenient option, when transferring documentation only requires Internet access. But in this case you will have to pay for the service (usually paying for annual subscriptions). Even under such conditions, you will have to conclude a special agreement with TKS.

The advantage of this option is significant time savings. But through such companies it is possible to submit the necessary documentation to both the tax and statistical authorities, the Social Insurance Fund and even the Pension Fund, which is also very convenient for users (managers of large and small enterprises).

Everyone chooses the most suitable option for themselves.

Electronic tax reporting: what is it?

Electronic reporting is information from a tax or accounting report, encrypted in the form of an electronic file using a specialized program. It frees specialists from the need to manually fill out reporting forms, and allows tax authorities to accept and process information from taxpayers much faster.

An electronic signature is required in order to:

identify the taxpayer;
maintain the confidentiality of the transmitted information;
protect reporting from unauthorized corrections.

There are two ways to submit reports electronically :

using telecommunication channels (TCC)
by recording the report on a removable storage medium (flash drive), presenting in person (or by proxy) a printed report on paper.

The use of TCS usually requires the presence of a specialized telecom operator - that is, a company that supports these channels, is responsible for technical support and is authorized by the tax authorities for such operations (records the time of sending the report and delivers confirmation of receipt from the tax authority).

It is necessary to conclude an agreement with the telecom operator for the provision of services; the service is paid. After that, he will connect the organization to the TCS reporting system. The special program must be protected from unauthorized access to the transmitted information. Therefore, in addition to a special program, the organization must have a qualified electronic signature (CES), with which it will be possible to “sign” the reports.

In addition to reporting, special operator programs and their additional services allow you to communicate with all regulatory authorities in a “one window” mode. In the system, you can monitor the status of the report, receive and read relevant documents from regulatory authorities.

In addition, a subscriber submitting tax reports through a special operator can exchange letters with the Federal Tax Service, receive from the inspectorate statements on the status of a personal account, a requirement to pay tax, requests for documents and explanations, and can also send electronic documents or scanned images of documents according to received requirements. At the same time, he can receive SMS notifications about all documents received from the Federal Tax Service.

Subscribers who submit reports to the Pension Fund through special operators can also exchange letters with the Pension Fund and send requests to the Pension Fund. Some special operators, as a marketing ploy, provide the opportunity to use such services as:

exchange of electronic legally significant documents with counterparties;
expert answers to questions related to taxation and accounting;
assessing the likelihood of a tax audit;
watching training video seminars;
verification of counterparties;
financial analysis of your statements.

Reporting

Thanks to the active spread of telecommunication systems in the field of information transmission, the process of generating reporting as such has been significantly simplified. Now specialized software is offered, which is interfaced with a number of popular programs designed for accounting. We are talking about a number of common products like 1C. Moreover, TKS in customs and taxation are regularly updated, as is the software for implementing their main functions.

Working with such programs is simple. This was achieved thanks to an accessible and understandable interface, along with the ability to compile the required documents manually, relying on information taken from various sources. At the next stage, the prepared forms and forms are simply sent for printing.

Completed papers are submitted electronically through the TCS office or via the Internet upon conclusion of the relevant agreement in advance. Both options are equivalent - ultimately, the tax information will be sent encrypted.

Advantages of telecommunication systems

As noted above, telecommunication systems began to be used in practice quite recently. Nevertheless, their popularity is growing quickly and rapidly. This is largely due to their main advantages, including the following:

the ability to transfer data from any convenient point where there is Internet access - from the office, home or any other place;
timely monitoring of compliance with established deadlines;
convenience and comfort of using TCS systems;
eliminating random errors when generating the necessary reports automatically;
instant transmission of information;
Possibility of use at any convenient time and days of the week.

That is, the main advantage is the complete rejection of outdated and inconvenient paper media, along with the presence of arithmetic and logical checks even at the stage of document generation. The latter eliminates not only errors, but also the subsequent submission of updated information.

At the same time, the Federal Tax Service pays special attention to the fact that the introduction of telecommunication systems increases opportunities for remote work, improves the quality of service for taxpayers, and reduces personal visits to tax authorities.

Disadvantages of telecommunication systems in taxation

It is difficult to name the disadvantages of modern telecommunication systems. Thanks to the clear interface of the programs and their wide capabilities, they were easily mastered even by those accountants who have always been adherents of classical systems. Therefore, the only drawback is the need to pay a subscription fee when information is transmitted not through the office of specialized companies, but directly via the Internet.

In theory, there remains the possibility of the server being hacked, but the programmers of TKS LLC and other similar organizations initially developed sufficient protection for it. During the period of practical use of telecommunication systems, such situations and threats did not arise.

Schematic regulations for the provision of electronic declarations

Tax legislation offers specialized regulations that regulate the activities of telecommunications systems. Its main provisions are:

Payers transmit current data through selected telecom operators; this rule also applies to customs TCS.
If you have the appropriate programs and hardware, and a connection to communication systems, you can generate a declaration, a request to the tax authority, and also encrypt information while sending it to the recipient.

Electronic document management in this case has the following features:

the necessary data is prepared;
information is transmitted via TCS to a person authorized by the tax service, who encrypts it and subsequently sends it to the Federal Tax Service;
Within 24 hours, the taxpayer receives a receipt confirming the receipt of electronic documents.

It is important to note that the date of submission of information is usually considered to be the date when the information was received by the telecommunications operator.

In general, the features of document flow in electronic form when transmitting statements and requests to the tax authorities are similar to working with declarations. The only difference is that in this case there is no confirmation of the deadlines for submitting documentation from telecommunications network operators.

How to send zero reporting to an LLC via the Internet: is there any difference from regular reports?

Even if a taxpayer (for example, an LLC) has generated zero reports, they must also be submitted to the regulatory authorities. The procedure for submitting such documents electronically is no different from the procedure for submitting data-rich reports.

The process of exchanging reporting files and technological documents between the operator, the tax authority and the reporting organization was approved by Order of the Federal Tax Service dated July 31, 2014 No. ММВ-7-6/ [email protected]

The process of submitting electronic reporting to the tax office consists of the following stages:

The taxpayer sends the CO a declaration generated in accordance with the format approved by the Federal Tax Service and signed with an electronic signature (ES);
The CO sends the report to the Federal Tax Service and records the date of sending. Within 2 hours from the moment the declaration is sent, the reporting organization receives confirmation of the date of sending the document.
Within 4 hours after receiving the reports, the Federal Tax Service server carries out an initial check of the declaration file. At this stage, the technical parameters of the sent file are checked, such as: compliance of the file with the approved format, uniqueness of the file name, and others.
If the file has passed the initial check, the Federal Tax Service server generates a notification of receipt of the electronic document. If the verification fails, the sender of the declaration will receive an error message. In this case, you need to correct the errors and submit the declaration again.
Within the next 4 hours after sending the taxpayer a notice of receipt of an electronic document, the tax authority server conducts a final control, i.e. verifies the presence and correctness of the required details of the tax return file.
At the end of the final control and in the absence of violations, the reporting is registered. No later than the day following the day of sending, the taxpayer receives a receipt of acceptance of the tax return. If there are violations, the sender of the report will receive a notification of refusal to accept the tax return. Having received such a notification, you must correct the errors and submit the declaration again.
After processing the tax return, the Federal Tax Service generates a notice of entry or a notice of clarification of reporting data.

IMPORTANT! After receiving a receipt for acceptance of the tax return, the reporting is considered submitted. The date indicated on the confirmation of mailing date will be considered the date of submission regardless of the time frame for processing and review of the return.

However, please note: if you receive error messages at the initial control stage or notifications of refusal to accept a tax return at the final control stage, you will not be able to provide confirmation of the date of mailing as evidence of timely submission of reports.

Find out what to do if you receive a negative report when taking the SZV-M test here.

Find out how to connect to electronic reporting to the employment center in ConsultantPlus. Learn the material by getting trial access to the system for free.

Additional system features

Today, taxpayers are actively using the capabilities of the TCS system. This applies not only to legal entities, but also to individual entrepreneurs.

When submitting all reports electronically, there is no need to duplicate them in paper form.

In cases where there is a need to put specialized marks of tax authorities on the balance sheet and other papers, the taxpayer can contact the tax office. Marks are placed on paper copies of documents held by the Federal Tax Service.

Even if there is an unexpected failure in the telecommunications system, this will not delay the filing of documents by the taxpayer. The fact is that the date of transmission of information is considered the moment the information is transmitted to the telecom operator, regardless of when it reaches the Federal Tax Service.

In addition, through telecommunication systems, taxpayers can quickly request and receive a number of documents they need. Moreover, their numbers are constantly increasing. Now, while in your office, you can request from the tax office:

certificates confirming payment of taxes and contributions;
list of declarations and reports for the previous period;
certificates on the status of tax payments at the moment;
acts of reconciliation of calculations.

Documents that can be sent to the Federal Tax Service electronically

Some explanations can be provided on paper. However, in most cases, companies must submit documents to the tax office electronically. For example, taxpayers who are required to submit an electronic VAT return must also submit explanations on the submitted return in electronic form (clause 3 of Article 88 of the Tax Code of the Russian Federation).

Submitting documents to the tax office in electronic form significantly saves the taxpayer’s time, since there is no need to manually certify all copies of the requested documents.

Submitting documents electronically to the Federal Tax Service is possible through a special operator. Through the Extern system, you can send both reports and various explanations and documents to the Federal Tax Service in electronic form. Submitting documents through Extern is an easy way to submit explanations on time.

Typically, a request from the Federal Tax Service for the provision of explanations must be responded to within five working days, and a request for the presentation of documents must be responded to within ten working days. In addition, the taxpayer is required to send an acceptance receipt upon receipt of the electronic demand. Six days are allotted for this (clause 5.1 of Article 23 of the Tax Code of the Russian Federation).

Until the end of February, a limited list of documents can be sent through Extern (according to Order of the Federal Tax Service of the Russian Federation dated June 29, 2012 No. ММВ-7-6/ [email protected] ).

What documents can be submitted to the Federal Tax Service electronically:

all types of invoices;
shopping book and additional lists for it;
sales book and additional lists for it;
journal of issued and received invoices;
acts for the provision of services;
TORG-12;
TTN;
cargo customs or transit declaration and additional sheets thereto;
specifications;
contracts and additional agreements thereto;
documents on the transfer of goods or results of work;
UPD and adjustments to it;
documents proving the authenticity of business transactions;
organizational and administrative documents;
real estate documents;
documents confirming the accuracy of the indicators in the declarations;
registration documents for vehicles;
documents confirming the right to tax benefits;
documents that are the basis for providing various types of deductions for personal income tax (Articles 218–221 of the Tax Code of the Russian Federation);
documents for advance payment of personal income tax for foreign citizens (Article 227.1 of the Tax Code of the Russian Federation);
legal documents for the application of a special tax regime;
documents attached to the application for registration or deregistration;
supporting documents for the report on the movement of funds in bank accounts;
documents submitted by controlled foreign companies and controlling persons;
documents for obtaining installment payments for taxes;
letters and other documents for offset or refund of amounts of overpaid (excessively collected) taxes, contributions, etc.;
other documents at the request of the Federal Tax Service during the inspection process.

Electronic submission of documents to the tax office allows you to track the entire chain of movement of documents: from their sending to their receipt by the Federal Tax Service. Electronic submission of documents through Extern will significantly simplify the work of the manager and accountant.

Fill out and submit reports to the Federal Tax Service on time and without errors with Extern.
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Where can I get information about reporting through TCS?

Each taxpayer who has submitted a return through the TCS can obtain information about the submitted reports. To do this, you will have to contact the territorial Federal Tax Service or the telecom operator whose services you used.

Today, representatives of the tax service are encouraging legal entities and entrepreneurs who have not yet used this system to personally evaluate its capabilities. After all, it is convenient for both parties - electronic reporting significantly saves time on its transmission and verification.