Formation and uploading of financial statements for banks, submitted to the tax office in electronic form.

The taxpayer has the right to submit a 3-NDFL declaration and the documents attached to it to the tax authority not only in person, but also using postal services. But in this case, a mandatory condition must be met - the presence of an inventory of attached documents.

This is stated in clause 187 of the Administrative Regulations of the Federal Tax Service, approved. By Order of the Ministry of Finance of Russia No. 99n dated July 2, 2012; paragraph 1, clause 4, art. 80 Tax Code of the Russian Federation). When the 3-NDFL declaration is submitted by mail, pay special attention to how the documents are prepared. what features of filing a 3-NDFL declaration by Russian post later in the article.

• Type of postal item
• What documents need to be sent with the 3-NDFL declaration
• When to submit a declaration
• Start date of the desk audit of the declaration

Table of contents

1. Purpose of the instructions
2. Composition of a set of electronic reporting documents for transmission to a credit institution
3. Generating a package of reporting documents for a bank in the Balance2W program
4. Uploading reports to the bank from the Kontur-Extern system
5. Uploading a package of reporting documents from Kontur-Extern Light
6. Exporting a set of documents for a bank from Astral-Report
7. Saving an archive of reporting files for a bank in the SBiS++ program
8. Uploading reports for the bank from the REFERENT program of the Taxcom company
9. Uploading a package of electronic documents from 1C: Enterprise for sending to credit institutions
10. Uploading reports for a bank from the ARGOS program
11. Formation of a package of documents for the bank in the program “Balance-2: File archive of electronic documents”

Purpose of the instructions

Electronic documents to be sent by the borrower to the bank’s credit department must be downloaded from the program in which they were sent to the tax authority. This instruction contains a brief description of how to prepare a set of electronic documents (files with an electronic signature), previously submitted to the tax authority, for sending to the bank’s credit department from the following programs:

• From the Balance-2W program,
• From the Kontur-Extern system,
• From the program “Kontur-Extern Light” (KE-Light),
• From the “Astral-Report” program,
• From the SbiS++ program of the Tensor company,
• From the ARGOS program,
• From the REFERENT program of the Taxcom company,
• From 1C: Enterprise,
• From the program “Balance-2: File archive of electronic documents.”

• Attention, uploading reports for transfer to a bank or other places of presentation is carried out only for reports sent to the tax authority in accordance with the following orders of the Federal Tax Service of Russia:

• Order of the Federal Tax Service of Russia dated November 2, 2009 No. MM-7-6/ [email protected] “On approval of Methodological Recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels”;
• Order of the Federal Tax Service of Russia dated November 9, 2010 No. ММВ-7-6/ [email protected] “On approval of formats used in electronic document management when submitting tax returns (calculations) in electronic form (based on XML) (version 5).”

For other reports, downloading is not possible. That is, only reporting documents sent to the tax authority, starting with reporting for the periods of 2011, can be downloaded and transferred to the bank. and later.

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How to send a return by mail to the tax office

Date of publication: 07/20/2018
The Tax Code of the Russian Federation provides several ways by which you can submit a tax return to the Federal Tax Service. One option is to use postal services, namely sending documents by letter via Russian Post. We'll talk more about how to send a letter to the tax office later.

In accordance with Art. 80 clause 4 of the Tax Code of the Russian Federation, the declaration can be submitted by the taxpayer to the tax authority in the following ways:

• In person or through a representative. To do this, you need to contact the Federal Tax Service office and submit documents on paper. The date of acceptance is the date of transmission. At the taxpayer's request, copies of the declaration will be marked with an acceptance mark and the date of receipt.
• Transfer by sending by email or through the taxpayer’s personal account. In this case, the date of acceptance is considered to be the date of sending the documents electronically. Confirmation of acceptance by the Federal Tax Service will be an electronic receipt sent to the sender's address.
• Sending by mail. The date of submission is the date of dispatch! For this reason, when sending papers by mail, you don’t have to worry too much that delivery will take a week, two, or longer.

Article 80 of the Tax Code of the Russian Federation states that the postal item must be sent with an inventory of the contents. Other nuances are not regulated.

The attachment inventory is a special postal document f.107, in which the sender indicates the contents of the postal item. Since documents are sent, you can only indicate their names (if desired, you can add a short description in free form). F. 107 is filled out in two copies: one form remains in the hands of the sender, and the second is attached to the letter and sent along with it.

Therefore, many people include in the total number of days of parcel delivery the entire time period that passed from the moment the parcel was sent until the recipient received it. And this is not entirely correct, at least from the point of view of the standards that indicate the target delivery times of Russian Post.

Example: according to standards, delivery from Penza to Orel takes 5 days. As you can see in the screenshot below, which shows the history of the movement of the postal item, the Russian Post met the delivery time correctly. But, nevertheless, the notification about the parcel to my friend arrived only a few days later.

In order to somehow reduce the actual time frame, try to take parcels and parcels to the post office before 12 noon. Then there is a high probability that the parcel will begin its movement a little earlier than if it was sent later than noon.

You can find out about the day the parcel arrives at the post office of the final addressee using tracking using the track code. True, very often, even if the parcel is already at the post office, the employees do not give it out and ask you to wait for a written notification.

The cost of a cliche is 400 rubles, for a print – 800 rubles.

Production and dispatch time is 1 day.

Work procedure: we make a stamp, send you a photo of the print, cliche, stamp assembly, pay, send the parcel, send a track to track the shipment on the Russian Post website.

You can pay by electronic money, to a Sberbank card, to a phone, or to an account.

Delivery possible:

• By mail. The stamp is sent by a valuable parcel post, the cost of delivery within Russia is 300 rubles. To accompany the parcel, you will be sent a shipment number; you can track the parcel on the Russian Post website. Delivery time averages from 6 to 15 days.
• Courier services. Delivery time is approximately 3 days. To send, you can use the EMS service, the cost of delivery within Russia will be on average 700 rubles. The courier arrives at the address you specified. The exact shipping costs can be found here.
• Transport companies. Delivery time 3-14 days. Average cost 500 rub.

If necessary, before making a print, it is possible to coordinate the layout by email. mail.

The stamps are made using laser cutting and are distinguished by their print clarity and durability. We provide a 5 year guarantee on printing.

Upon receipt, the addressee (in our case, a representative of the Federal Tax Service) may ask a postal employee to open the mail item and check its contents to ensure that the contents of the envelope correspond to the inventory form.

At his own request, the taxpayer can use an additional paid service of the Russian Post - notification of delivery. The receipt notification, in turn, will be evidence confirming that the letter was actually received by the addressee, since the recipient’s signature will be on the notification.

Generally speaking, having in hand a receipt of delivery, an inventory of the contents and a receipt for payment of postal services, the sender has practically nothing to worry about.

https://www.youtube.com/watch?v=lDLTMrUg06E

As we found out above, in accordance with the code, a tax return can be sent by mail by letter or parcel post. These two types of postal items are suitable for sending paper products. The only difference is that with the first type of written correspondence you can send paper weighing up to 100 grams, and for heavier items (from 101 grams to 2 kilograms) parcels are intended.

– Yes, for valuable items it is necessary to indicate the declared value. The O/C must be indicated on the Form 107 and on the envelope (example above).

What is the shipping cost? – Tariffs for letters can be found on this page.

The 3-NDFL declaration is always submitted to the tax office at the address of permanent registration/registration (clause 3 of Article 228 of the Tax Code of the Russian Federation, clause 2 of Article 229 of the Tax Code of the Russian Federation, clause

There are three ways to submit a 3-NDFL declaration to the tax authority: submit it in person, send it by mail, submit it via the Internet. Let's look at each of these methods in more detail.

This method does not require additional description - you simply come to the tax authority and submit a declaration (with all supporting documents) to the tax inspector.

The advantage of this method is that during a personal meeting, the tax inspector will perform a basic check of documents and in some cases (in case of obvious errors) will immediately say that something is missing or some corrections are required.

However, this method has two serious disadvantages:

• it takes time;
• in some cases, the tax inspector may require additional documents that the taxpayer is not required to provide by law (in this case, you will not be given an official refusal, but simply will not accept the documents).

Quite often in life a situation arises when it is necessary to submit a return to the tax authority for another person (for example, for a spouse or another relative) and, accordingly, the question arises - how can this be done?

According to the law, you can submit a declaration to the tax authority for another person only with a notarized power of attorney (clause 3 of Article 29 of the Tax Code of the Russian Federation). It does not matter who this person is to you - a spouse, a parent or a third party. The only exception to this rule is if you are the person's legal representative (for example, a guardian or parent of a minor child).

At the same time, it is worth noting that in most cases you can send another person’s declaration by mail without any problems (no power of attorney is required for this). However, the declaration and inventory of the investment must be signed by the declarant himself.

According to clause 4 of Article 80 of the Tax Code of the Russian Federation, you can submit a declaration without visiting the tax office by sending the 3-NDFL declaration and supporting documents by mail.

Documents must be sent in a valuable letter with a list of attachments. To do this, you need to collect all the documents, put them in an envelope (no need to seal the envelope!) and make two copies of the postal inventory (in it you must list all the documents that you are sending). After sending, one of the copies of the inventory will be signed by a postal worker and will remain with you as confirmation of sending the documents.

If you are sending several years in advance, then you can send them in one valuable letter. At the same time, in the inventory you need to list the documents sent for all years.

Thanks to him, there will be no need to bend the sheets of the tax return. Purchase the necessary postage stamps for your envelope.

After this, ask the postal worker to give you forms for an inventory of the attachments (2 copies: one for you, the other for the postal employee), since it is better to send the declaration by mail in a valuable letter (with an inventory of the attachments), according to Article 80 of the Tax Code of the Russian Federation. 2 Fill out copies of the inventory.

First of all, you will need to indicate to whom and where the letter is being sent. Next you should write the names (names of forms), quantity and value of the enclosed items. The declared value is written in rubles and is usually 1 ruble for each document. Sign the inventory.

Give both copies to the postal worker. He must certify them with his signature and postal stamp. After which, he must attach one copy to the valuable letter and provide the other to you.

Attention These documents may be required if disputes arise regarding the date of dispatch. When compiling an inventory, an employee of the enterprise should be guided by the example provided by the department.

To fill out, use form 107. The inventory notes:

• addressee's name;
• full postal address;
• name of items;
• number of investments;
• estimated amount.

Each form is signed by the sender.

But for registered mail an inventory is not made. Therefore, the tax authorities consider this fact a violation. In accordance with this, the inspectors of one of the tax authorities, after receiving the declaration, noted its submission on the day the document was received in fact.

Composition of a set of electronic reporting documents for transmission to a credit institution

The software used by various organizations for electronic exchange with tax authorities should have a function for uploading reports for sending to the Bank. As a result of executing this function, a zip archive should be generated, the name of which should be as follows:

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.zip

where the characters are:

N – number from 0 to 9,

A – number or letter.

The contents of such a zip archive should include 5 files as follows:

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.xml

- accounting file,

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.xml.p7s

— electronic signature of the taxpayer under the financial statements,

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.xml.fNs.p7s

— electronic signature of an authorized representative of the tax authority under the financial statements,

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.xml.KV.p7s

- file of the receipt for the receipt of financial statements by the tax authority,

NO_BUHOTCH_NNNN_NNNN_NNNNNNNNNNNNNNNNNNNN_NNNNNNNN_AAAAAAAA-AAAA-AAAA-AAAA-AAAAAAAAAAAA.xml.KV.xml

— electronic signature of an authorized representative of the tax authority under the receipt for acceptance of financial statements.

The following figure shows an example of archive files sent to a credit institution.

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How to send an email to the tax office

The Tax Code stipulates several ways in which a prepared report can be delivered to the tax authority. One of them is the use of postal services. However, not all business entities can use it, since some forms have restrictions on the method of their transfer. But when you can do this, you need to know exactly how to send your tax return by mail.

It has been established that a report can be submitted in one of three ways - by personal appearance, by using postal mail or using the Internet.

For large companies, it is established that they are prohibited from submitting reports by mail to the tax office. For such entities, only reporting via the Internet is available.

If the number of employees is up to 25, it is allowed to make delivery on paper. The report must be drawn up in two copies, one of which remains with the tax office, and the second with a mark of receipt is returned.

Sometimes you may be asked to provide a report as a file in a special format. The main advantage of this method is checking the document on the spot and identifying errors in it. However, during reporting periods, there are impressive queues at the Federal Tax Service, so you can wait for more than an hour.

Only entities with a small number of employees can also send by mail. The printed report is placed in an envelope; there is no need to add a storage device with an electronic version. Many people doubt which letter to send their reports to the tax office.

The answer is simple - only with the described attachment. You can choose any format for the letter, but for reliability it is recommended to send it using registered mail with acknowledgment of receipt. The report will be considered submitted even if errors are found in it, but the subject will be sent a request to correct them.

Submitting a tax report via the Internet is now the easiest and most common way. Any business entity can use it, but you must first issue an electronic digital signature (EDS).

You also need to choose whether to send the reports yourself, but you will need to enter into an agreement with a special communications operator, or contact an intermediary organization.

Current regulations indicate that the day on which the tax return was sent by mail is recognized as the date indicated on the receipt received upon sending, or noted on the list of attachments.

In this case, no later than the day following the receipt of the declaration form by mail, it must be registered in a specialized software package. If this tax authority does not provide for electronic recording, it must be registered in a separate logbook for incoming correspondence, where it is assigned a unique number.

If the sender decides to send the declaration by mail, then he must pack only the completed form in one copy in the envelope. Additionally, there is no need to insert a disk, floppy disk or flash drive with a file in a special format.

The subject can independently choose the method of sending reports to the tax office by mail. It is stipulated as a mandatory condition that an inventory of its contents must be drawn up for such a letter.

Sending can be done using one of the following options:

• By regular letter. This is the most accessible way to send correspondence. Payment for postal services is made per envelope, as well as for the weight of the item. The inventory must be drawn up on company letterhead in any form. However, most often the postal service employee refuses to visa her. This happens because a simple letter is not recorded in any way, and if it is lost during forwarding, it will be impossible to confirm the fact of sending.
• By registered letter. This is the most accessible option to send a registered letter. When it is handed over for forwarding, the employee is given a receipt, which will serve as proof that the letter was sent if the envelope is lost. The sender draws up the inventory himself, but the postal worker does not put a stamp on it. This means that the fact that the letter was sent can be confirmed by presenting a receipt, but it will not be possible to prove what exactly was in it. If the receipt is lost, then it will be quite difficult to confirm the shipment. The letter can be sent with notification of receipt.
• With the help of a valuable letter. Such a letter also belongs to the category of registered ones. But you can assign a “price” to it, which will be given to the sender if it is lost. To confirm the contents, the postal worker draws up an inventory of the attachment on his letterhead, puts a stamp there and gives one copy to the sender. The inventory in this case can also act as confirmation of sending the declaration to the Federal Tax Service. It is also acceptable to use a receipt notice with this letter.

If the declaration is delivered using postal mail, then according to the Tax Code, the day of its receipt is considered to be the date on which it was sent. Moreover, this rule works until 24:00 of the day that is defined as the deadline for submitting this type of declaration.

However, if the fine was issued to the subject, then he will have to prove his innocence only through a trial.

The Tax Code requires that when delivering a declaration using the postal service, an inventory of the contents on a postal form must be included in the envelope. It will indicate exactly what documents were in it at the time of dispatch, which means that with its help it will also be possible to establish the fact that this particular declaration was sent. It is simply impossible to find out information about its contents from the receipt of acceptance of the letter for forwarding.

In addition, the rules for the provision of postal services state that the inventory is also considered evidence of the conclusion of an agreement for their provision between the sender and the postal service.

Before the inventory is sealed in an envelope, the postal employee must compare both copies with each other, as well as compare what is indicated in it with the contents in the envelope, after which a stamp is placed on each inventory.

At the same time, the inventory that remains in hand, thanks to this stamp, can be considered confirmation of the delivery of the item on time, even if the receipt is lost. However, sometimes during legal proceedings, the court does not agree with this, considering that only the receipt itself can confirm the shipment.

If the inspection did not receive the sent declaration and the account was blocked for this reason, the subject will need to provide:

• A copy of the submitted declaration;
• Available inventory with a stamp;
• Receipt of acceptance of the shipment.

If the reporting was submitted to the Federal Tax Service by mail, then the taxpayer can contact the tax office, where he is registered to affix a delivery mark on the paper copy. In addition to reporting, the applicant must provide a written request for this. This clarification was given by the Ministry of Finance in letter No. 03-02-08/80449 dated December 4, 2021.

source

A business entity has the right to choose the method of delivery of a tax or accounting report - sending it by mail. This point is enshrined in the Tax Code of the Russian Federation. But not all organizations and individual entrepreneurs can use it, since there are a number of conditions for each report when determining the method of submission. But for those who can do this, you need to know how to send the tax return by mail.

Most reports can be submitted to regulatory authorities in person, online or by mail.

Direct submission of a report to the inspector at the Federal Tax Service is possible only for entities with a small staff of up to 25 people. The report is submitted in two copies on paper. You may need to attach an electronic file on a flash drive. The main advantage of this method is that the taxpayer immediately knows whether the report has been compiled correctly or not.

The Federal Tax Service will tell him, if necessary, what needs to be corrected. But on the days of quarterly and annual reporting, large queues form at the tax office, in which a representative of an enterprise or individual entrepreneur will have to spend more than one hour. In addition, the inspector will refuse to accept the report if he finds any errors.

Submitting reports by mail is a good alternative:

• Reports can be sent from any post office.
• Even if you are in the tax queue for submitting reports and you do not have time to defend it, you can submit it even on the last day.
• There is no subscription fee for an electronic digital signature or other special programs required for electronic reporting.

Only enterprises with a small number of employees can also send a declaration by mail. The report in the amount of one copy must be placed in an envelope, and there is no need to attach additional media with its electronic form. You will definitely need to fill out an inventory of the investment.

This report will be accepted by the regulatory authority, even if there is an error in it. In this regard, it will require further adjustment and clarification. But the company or individual entrepreneur will find out about this later. If the tax return is not submitted by mail by a director or entrepreneur, a power of attorney will only be required for registered items.

• civil contracts;
• 2-NDFL;
• receipts.

1. At the post office you need to purchase an envelope (A4 format) for documents. Then you don’t have to collapse the declaration. In addition, stamps will be required. The department employee will issue two forms for inventorying the investment. One document remains with the parcel, and the second is taken by the sender. The declaration is sent by a valuable letter with an inventory attached.
2. When filling out the inventory, you must indicate the address and details of the shipment addressee. Next, the quantity, name of valuable items and the cost of each in rubles are reflected. After filling out, the sender puts a signature and a postmark. A copy of the inventory is included in the valuable letter.
3. The finished item is handed over to the postal employee. The sender pays for shipping services, on the basis of which he is issued a check and an inventory. These documents may be required if there is a dispute regarding the shipping date.

• agreement (agreement, contract), including additions (changes);
• specification (calculation, calculation) of price (cost);
• act of acceptance and delivery of works (services);
• invoice, including adjustment;
• waybill;
• waybill (TORG-12);
• cargo customs declaration/transit declaration, including additional sheets to them.

• “Notice of receipt” is an electronic document confirming the receipt of the letter by the tax authority. Upon receipt of notification of receipt, document flow continues. It is necessary to await the results of further verification of the letter by the tax authority.
• “Error message” is an electronic document generated by the tax authority containing information about errors. If you receive an error message, this means that document flow is stopped. It is necessary to correct the errors indicated in the message and resend the letter.

1. Select the addressee of the complaint using the “Contact to” drop-down menu. A citizen must contact the department of the region where he is registered, or where violations were identified, which became the basis for the application. In controversial situations, you can get advice on which territorial body to contact when submitting an online application, at customer support 7 (800) 222-22-22.
2. Provide personal information. The tax authorities do not accept anonymous requests, so in the application you should indicate your personal data (full name, tax identification number, contact phone number) and describe the current situation (no more than 4 thousand characters).
3. Indicate the Offices to which the applications were also sent. If a citizen contacted other government bodies to resolve the issue, then this information should also be indicated in a special field (no more than 500 characters).
4. Provide documents. To confirm the stated facts, supporting documents can be attached to the complaint (for example, its expanded version on paper in the form of a photograph or scanned copy). For this purpose, you should use the “Attach file” option, but the attachment size should be no more than 2 MB.
5. Enter your email address. After registration, a notification with the registration number and date will be sent to the specified address, which will help track the review process.
6. Decide on how to get an answer. For electronic complaints, the Office sends responses by electronic or regular letters. In the second case (receiving a response via Russian Post), an additional menu will become available in which you will need to indicate the receiving address.
7. Enter the verification code (captcha).

Generating a package of reporting documents for a bank in the Balance2W program

After the tax authorities have accepted the reporting and the status of the document becomes “Accepted by the Federal Tax Service,” you can generate a package of documents to send to the bank. To do this, select “Generate a package of documents to send to the bank” in the context menu.

Then, in the “Generate a package of documents to send to a bank or other place of requirement” window, you can determine the composition of the package of documents: only the report and the main supporting files (according to the recommendations of the Federal Tax Service, banks usually accept just such files) or all document flow files.

In the first case, which is offered by default, the package of documents will contain the following files, packed in a zip archive:

• A document containing a file of a tax return (calculation) or financial statements.
• EDS file of the taxpayer (representative) under the file of the tax return (calculation) or financial statements.
• EDS file of the tax authority under the file of the tax return (calculation) or financial statements.
• Receipt for acceptance of a tax return (calculation) or financial statements.
• EDS file of the tax authority under the receipt for acceptance of the tax return (calculation) or financial statements.

In the second - all document flow files.

Files can be encrypted and signed if necessary. In this case, a file encrypted with the bank’s public key will be generated for its secure sending over open communication channels. But not all banks are ready to accept documents in this form.

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How to correctly write an investment inventory

The Tax Code establishes the requirement that if the declaration is delivered by mail, then an inventory of its contents must be included in the envelope. But if the shipment is made by regular or registered mail, the inventory must be completed yourself on the organization’s letterhead.

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4-NDFL for individual entrepreneurs on OSNO: who submits, in what time frame, sample filling in 2021

However, there is one caveat to this. As a rule, postal workers do not want to put stamps on this kind of inventory, confirming this by the fact that they cannot be responsible for the contents of such items. Therefore, in this situation, the signatures of the director and chief accountant must be present on the inventory.

If the shipping receipt is lost for some reason, then it will be impossible to confirm the fact of sending the item with an inventory alone.

Let's look at an example of how to draw up an inventory on a company's letterhead.

At the top of the sheet you need to put down the full name of the organization, registration codes TIN, KPP, OGRN, legal address, bank account information.

Then in the middle of the sheet you need to indicate the name of the form - “Attachment Inventory”.

After this, you need to list all the declarations that are in the envelope in list format. This is done in the format: tax return for (name of tax) for (name of period) for (number of pages in the declaration in numbers and words) - (number of copies).

After completing the transfer, the manager and chief accountant must put their signatures with the transcripts.

Uploading reports to the bank from the Kontur-Extern system

If you previously sent reports to the Federal Tax Service through the Kontur-Extern system, then you can generate and send to the bank your submitted reports and a receipt for its acceptance by the tax authority. To do this, the following sequence of actions must be performed in the Kontur-Extern system.

1. In the new interface of the Kontur-Extern system, just select the “FTS” direction on the left, and then “Reporting to the bank” will appear on the right side of the screen.

Typically, borrowers send files to the bank via email or on removable media (such as a flash drive). Therefore, in the “Send reports to a credit institution” window that opens (see figure below), you do not need to indicate anything in the “Recipient” line.

Next, in the “Send reports to a credit institution” window, you need to select the report(s) to be sent, so click “Select...”.

And then in the window that opens, mark the report(s) sent to the credit institution. To do this, select the year, then mark the required reports and click on the “Select” button.

Please note that the list of reports displays only those reports for which the document flow has been completed and the report has been accepted by the regulatory authority (Notice of Entry has been received).

To send reports to the bank by email or on a removable drive, return to the “Send reports to a credit institution” window and save a zip archive of the selected report files on disk. To do this, use the button (“Save”) that appears to the left of the selected report. If there are several such reports, then you need to sequentially click on the buttons in each line with the selected report and save zip archives of the report files on disk.

After which you can transfer the zip archive(s) saved on your computer to the bank via email or on removable media.

If you send reports to the bank directly from the system, you need to click on the “Submit” button.

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What are the differences between the types of reporting: via the Internet, in person, by mail?

It has been established that a report can be submitted in one of three ways - by personal appearance, by using postal mail or using the Internet.
For large companies, it is established that they are prohibited from submitting reports by mail to the tax office. For such entities, only reporting via the Internet is available.

If the number of employees is up to 25, it is allowed to make delivery on paper. The report must be drawn up in two copies, one of which remains with the tax office, and the second with a mark of receipt is returned.

Sometimes you may be asked to provide a report as a file in a special format. The main advantage of this method is checking the document on the spot and identifying errors in it. However, during reporting periods, there are impressive queues at the Federal Tax Service, so you can wait for more than an hour.

Only entities with a small number of employees can also send by mail. The printed report is placed in an envelope; there is no need to add a storage device with an electronic version. Many people doubt which letter to send their reports to the tax office.

The answer is simple - only with the described attachment. You can choose any format for the letter, but for reliability it is recommended to send it using registered mail with acknowledgment of receipt. The report will be considered submitted even if errors are found in it, but the subject will be sent a request to correct them.

Submitting a tax report via the Internet is now the easiest and most common way. Any business entity can use it, but you must first issue an electronic digital signature (EDS).

You also need to choose whether to send the reports yourself, but you will need to enter into an agreement with a special communications operator, or contact an intermediary organization.

Attention! If an organization submits a lot of reports, then it is more profitable to provide them via the Internet. And if this is a one-time reporting, for example, if an individual entrepreneur uses a simplified taxation system, then it is more profitable to send a declaration using the simplified tax system by mail.

Let's summarize all the features of different methods of sending letters in the table:

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Uploading a package of reporting documents from Kontur-Extern Light

If you send reports to the Federal Tax Service through the Kontur-Extern Light (KE-Lite) program, then you can export the submitted reports and the tax authority documents confirming their submission to the bank. To do this, in the main menu you need to select the menu “File - “Export documents”.

In the window that opens, indicate which documents need to be exported. You can mark all or select only documents recommended by the Federal Tax Service (see figure below). It is also necessary to specify the folder in which the files of the specified documents and the corresponding electronic signature files will be saved.

Now the selected documents with digital signature must be archived (archive format – zip).

We send the archive file to the tax authority.

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What happens when the letter arrives at the tax office after the deadline for submitting reports?

If the declaration is delivered using postal mail, then according to the Tax Code, the day of its receipt is considered to be the date on which it was sent. Moreover, this rule works until 24:00 of the day that is defined as the deadline for submitting this type of declaration.

Attention! The tax office may decide to impose a fine if the declaration was sent within the prescribed period, but arrived at the Federal Tax Service after the deadline. However, this step is illegal. In particular, this was confirmed by the arbitration court, which considered that the sender is not punished for the delay of the item during shipment if it was submitted to the postal service and received on time.

However, if the fine was issued to the subject, then he will have to prove his innocence only through a trial.

Exporting a set of documents for a bank from Astral-Report

Documents accepted by tax authorities and documents confirming their acceptance can be downloaded from the Astral-Report program. To do this, in the “Astral-Report” program you need to select the “Federal Tax Service” icon and then in the “Register of document flows for submission to the tax office” window, select the “Outbox” and “Declarations” folders in the tree. A list of reporting documents will appear on the right side of the screen. You must select the previously sent report and in the context menu that appears when you right-click, select “Export a set of documents for the bank.”

Next, you will be asked to select a folder to save the prepared package of documents for sending to the bank. The package will contain the document file itself, the digital signature and documents (files with digital signature) confirming its acceptance by the tax authority.

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Saving an archive of reporting files for a bank in the SBiS++ program

In order to prepare a set of reporting files for transfer to the bank in the SBS++ program, select it from the list of submitted reports, and then in the lower right corner click “Write”.

A window will appear in which you need to select the “Archive to bank” option and click on the “Write” button.

At the same time, the SBiS++ program itself will prepare for sending to the bank not only a report, but also a complete set of electronic documents confirming its successful completion and satisfying the requirements of the Federal Tax Service.

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How to fill out form 107

Important! The investment inventory form according to Form 107 must be filled out in two copies! One remains with you, the second goes as an attachment to the letter you send.

Form 107 itself is filled out line by line

First, the inventory is in the format of a table, which is filled out by the sender:

• Serial number.
• Name.
• Number of documents
• Declared value (filled in rubles). We'll talk about it in more detail below.

The following lines follow:

• Grand total. It is written in pieces.
• Total declared value (again in rubles).
• Sender. Here, depending on who is sending, you need to indicate either your full name or the name of the legal entity.
• The signature of the person sending the letter.

If there is not enough space on the form, you are given the opportunity to continue filling out on a second sheet. For proper registration, you need to sign each sheet in the format “sheet number 1 of so-and-so”, “sheet number 2 of so-and-so” and so on.

Do not forget that the totals for the number of documents and the amount should be entered not on separate sheets, but for the total quantity. And again, don’t forget to fill out everything twice so that you can keep one copy for yourself.

In the same version, when, on the contrary, there is enough space and after filling there are still free lines, you can fill them with dashes.

Important! The inventory form should not contain corrections.

Uploading reports for the bank from the REFERENT program of the Taxcom company

To provide data to the bank, you need to create a container in the form of a zip archive in the “Referent” program.

Launch the “Referent” program (“Start” => “Taxcom” => “Sprinter” => “Referent”).

• Go to the “Federal Tax Reporting” tab.
• Select the reporting file to submit to the bank and double-click on it. The “Document package” window will open, in the “List of documents” section, select the “Reporting” line with the mouse, then click on the “Upload from digital signature” button

  And then select “For banks”.

  In the “Browse for Folders” window that opens, select a location on the disk to save the reporting file with digital signature as a zip archive. Click on the “OK” button

  Upon completion of uploading the file from the digital signature, a message about successful upload will appear, click on the “OK” button

  We remind you that uploading reports can only be carried out for reports sent to the tax authority no earlier than 2011; for reports sent earlier, uploading is not possible. Otherwise, the “Upload EDS” button will not be available on the “Document Package” form.

  Copy the zip archive to removable media. In this case, the file name of the zip archive must match the file name of the tax return (calculation) or financial statements.

• Transfer the zip archive to the location required.

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Uploading a package of electronic documents from 1C: Enterprise for sending to credit institutions

In accordance with the letter of the Bank of Russia dated March 31, 2011 N 41-T “On the submission of accounting and tax reporting to credit organizations in electronic form,” clients and founders (participants) of credit organizations must provide accounting and tax reporting to credit organizations that have confirmation of its submission to the tax authority in electronic form. The following describes how to download a reporting package with protocols and an electronic signature of the regulatory authority.

To download the package, go to “Go” - “Exchange Journal” of the “Regulated Reporting” module.

Select the desired report and double-click on the line with its name with the left mouse button.

In the window that opens, go to the menu item “Upload” - “Upload package for presentation where required.”

Upload the package for presentation where required

Specify the path to the folder where you want to save the reporting package, click the “Open” button.

After successfully saving the package, a corresponding message will appear in front of you.

The package is prepared for transfer to the credit institution.

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How tax authorities use the features of sending postal correspondence

The postal service often appears in the relationship between the tax authority and the taxpayer. In particular, a company can send a tax return by mail (clause 4 of Article 80 of the Tax Code of the Russian Federation) or an application for registration (clause 5.1 of Article 84 of the Tax Code of the Russian Federation). From tax authorities in the mailbox you can find a tax notice (clause 6 of Article 69, clause 4 of Article 52 of the Tax Code of the Russian Federation), a decision to collect arrears (clause 3 of Article 46 of the Tax Code of the Russian Federation) and other documents. And inspectors often use the technical nuances of the postal service as additional evidence in a dispute with the taxpayer.

How do tax authorities prove the date when they sent mail to a company?

According to paragraph 3 of Article 46 of the Tax Code of the Russian Federation, controllers can file an application with the court only within six months after the expiration of the deadline for fulfilling the requirement to pay the tax. If they miss this deadline and do not file a petition for its restoration, they will lose the chance to replenish the budget. To preserve the opportunity to collect taxes through the court, tax authorities can use a trick.

Thus, in one of the cases, the deadline for fulfilling the demand for payment of arrears expired on February 13, 2010. Consequently, August 13, 2010 is the last day when tax authorities had the right to apply to the court to collect it. But, according to the postmark of the post office, the inspectors submitted the application to the post office only on August 14. The tax authorities denied this in court. To support their arguments, they referred to a letter from the deputy head of the post office, according to which on August 13, 2010, a parcel weighing 1.298 kg was sent to the arbitration court.

However, the court stated the following. According to paragraph 2 of clause 32 of the Rules for the provision of postal services, approved by Decree of the Government of the Russian Federation dated April 15, 2005 No. 221 (hereinafter referred to as Rules No. 221), upon acceptance of a postal item, the sender is issued a receipt. The form of such a receipt in Form No. 1 according to OKUD 0752003 was approved by Order of the Ministry of Finance dated December 29, 2000 No. 124n. It establishes that the date of acceptance of the postal item is indicated on the front side of this particular document.

Thus, the document that confirms the date of sending correspondence can only be a receipt with a KKM cliché imprint or a receipt filled out manually.

As a result, the court decided that the tax authorities missed the deadline for collecting the debt (resolution of the Federal Arbitration Court of the Far Eastern District dated 03/09/11 No. F03-579/2011). In a similar dispute, the Federal Arbitration Court of the North Caucasus District also supported the taxpayer (resolution dated May 11, 2010 No. A32-3171/2008-58/35).

However, if a company tries to prove that it did not receive correspondence from inspectors using a letter from the head of the post office, then the courts, as a rule, support it (resolution of the Federal Arbitration Court of the North-Western District dated 09/05/07 No. A05-2916/2007).

Inspectors often cannot confirm the sending of a request with a notification

According to paragraph 6 of Article 69 of the Tax Code of the Russian Federation, if inspectors are not able to deliver the demand for tax payment to the company in person, then they can send it by mail only by registered mail.

However, tax officials often confirm the fact of sending a letter in court only with a register of postal items. Moreover, without receipts (notifications) of delivery of the letter. In most cases, this is caused by the loss or non-receipt of a registered letter receipt from the post office.

In the absence of notification, the courts consider the shipments simple, and the procedure for notifying the taxpayer as violated (decrees of the federal arbitration courts of the Ural district dated July 12, 2010 No. Ф09-5181/10-С3, Volga district dated February 3, 2004 No. A57-12285/02-28). Moreover, even if the controllers provide in court information from the official website of the Federal State Unitary Enterprise "Russian Post" that the company received the letter (decrees of the federal arbitration courts of the East Siberian of 03.03.10 No. A19-15853/09, of the North Caucasus of 06/28/10 No. A53-16074/09 districts).

The postman often leaves a letter for an individual entrepreneur from the tax authorities in the mailbox or hands it to a relative

Since an individual entrepreneur is registered, as a rule, in a residential building or apartment, sending mail for him has its own nuances. In practice, it happens that individual entrepreneurs do not receive letters from tax authorities.

The postman leaves the registered letter in the mailbox.

In this case, the tax authorities believe that they sent a registered letter and that this is a postal error.

But, according to the courts, in such a situation the correspondence is considered to be delivered by ordinary letter, and not by registered letter. Consequently, the tax authorities did not ensure that the addressee received it (resolution of the Eighteenth Arbitration Court of Appeal dated 03/05/07 No. A76-13059/06-35-591, upheld by resolution of the Federal Antimonopoly Service of the Ural District dated 06/19/07 No. F09-4624/07-S3). The FAS of the East Siberian District came to a similar conclusion in its resolution dated 02.24.11 No. A19-10453/10.

The letter was delivered to a relative of the individual entrepreneur.

This happens if the individual entrepreneur himself has not lived at the registration address for a long time or no one has given him a letter.

There is an opinion that from paragraphs 45 and 46 of Rules No. 221 it follows that the addressee and his legal representative have the same rights and obligations. In the Recommendations of the Scientific Advisory Council (adopted on February 28, 2008), the Federal Arbitration Court of the West Siberian District expressed the opinion that notification of delivery of correspondence to the relatives of an individual should be considered acceptable evidence of his proper notification.

However, this conclusion is not clear-cut. For example, in a specific dispute between an entrepreneur and tax authorities, the court indicated that the delivery of a request for the production of documents to a relative of an individual entrepreneur is not proper service (resolution of the Federal Arbitration Court of the West Siberian District dated February 12, 2008 No. F04-772/2008(197-A27-23) ).

Inspectors send the inspection report by mail, even if the company did not avoid receiving it

According to paragraph 5 of Article 100 of the Tax Code of the Russian Federation, controllers are required to hand over the inspection report to the taxpayer or his representative within five days from the date indicated in it. In case of evasion of receipt, this fact is reflected in the act itself. Often, tax officials send a report by mail, without having evidence that the company avoided receiving it in person.

Some courts believe that such actions are permissible. Allegedly, paragraph 5 of Article 100 of the Tax Code of the Russian Federation provides for two independent methods of sending an act - delivery or sending by mail. Therefore, the absence of evidence of evasion is not a basis for canceling the inspection decision (Recommendations of the Scientific Advisory Council dated 10/14/10 of the FAS Volga-Vyatka District).

However, a different opinion is more common. The courts believe that if tax officials do not have evidence of evasion from receiving the report, then sending by mail violates the procedure for considering inspection materials, and cancel the decisions of the inspectorate (resolutions of the Federal Antimonopoly Service of Moscow dated November 23, 2010 No. KA-A40/14436-10, Povolzhsky dated December 17, 2009 No. A55-5813/2009, Ural district dated January 24, 2011 No. Ф09-10932/10-С2).

Sometimes the letter is given to an employee of another company located at the same address as the company. Or a security guard without a power of attorney (resolution of the Federal Arbitration Court of the East Siberian District dated October 17, 2005 No. A19-4088/05-15-F02-5067/05-S1).

In such a situation, courts state that the person did not have authority to receive correspondence on behalf of the taxpayer. Consequently, the fact of intentional evasion from receiving letters has not been proven and holding the taxpayer accountable under Article 126 of the Tax Code of the Russian Federation is unlawful (resolution of the Federal Arbitration Court of the Ural District dated June 23, 2008 No. F09-10715/07-S2). A similar opinion was expressed in the resolution of the Federal Arbitration Court of the Ural District dated January 24, 2011 No. F09-10932/10-S2.

By the weight of the envelope you can determine whether the tax authorities sent the audit report or not.

In practice, there are cases when tax officials send some documents to the public, but claim that they sent others. And postal receipts are attached to prove this. Thus, in one of the cases, the court overturned the decision of the inspectors, recognizing that before it was made, the inspectorate did not send the inspection report to the company.

In this case, the tax authorities provided a register of postal items and a receipt as proof of dispatch. But the receipt showed that 18 rubles were paid for sending the letter. At this rate you can send registered mail weighing no more than 20 grams. The minimum weight of one A4 sheet is 3.555 grams. That is, a letter weighing 20 grams can consist of no more than five A4 sheets. While the inspection report contained 30 sheets (resolution of the Federal Arbitration Court of the Volga District dated 02/03/11 No. A65-5911/10).

The letter is sent only to the legal address when the inspectorate knows the actual address of the taxpayer

It is not uncommon for a situation where the taxpayer is not actually located at his legal address. In such cases, the company asks the inspection to send correspondence to the actual location. But tax officials ignore the requests and send letters to the legal address.

The courts indicate that if inspectors know the actual address, then they must send documents to it (resolutions of the Federal Arbitration Court of the Moscow District dated 05.08.09 No. KA-A40/7347-09 and dated 10.02.09 No. KA-A40/12874-08 ).

In practice, there was a case when the company notified the inspectorate about the closure of a separate division. But the inspectors sent an inspection report and a notice of consideration of materials to the address of this unit. The tax authorities were unable to provide evidence of delivery of documents at the legal address. As a result, the court decided that the inspectors improperly notified the society (determination of the Supreme Arbitration Court of the Russian Federation dated September 14, 2010 No. VAS-12271/10).

But there is also an opposite solution. Thus, the Federal Arbitration Court of the Moscow District noted that if the audit report sent by the tax authorities was returned to them with the note “this organization is not listed at the specified address,” then this in no way violates the rights of the company (resolution dated July 17, 2009 No. KA-A40/ 6466-09).

If a company makes a mistake in the postal code, the tax authorities claim that the letter never reached them

Sometimes it happens that when sending a declaration by mail, a company does not indicate the index of the tax authority to which the reporting should be sent. Or indicates it incorrectly. In such cases, inspectors state that the company did not ensure that the tax authority received the declaration.

However, according to Rules No. 221, the postal code is the details of the corresponding post office. An error in its indication or complete absence, while the rest of the correct postal address is available, allows you to unambiguously identify the final destination.

Consequently, the taxpayer’s obligation to submit a declaration is considered to be fulfilled in a timely manner (resolutions of the East Siberian District dated 02.20.08 No. A19-14406/07-30-F02-307/08, dated 01.31.08 No. A19-14408/07-52-F02- 5/08).

What errors in the inventory, according to tax authorities, do not confirm the fact of sending the declaration

The tax return can be submitted to the inspectorate by mail. According to paragraph 4 of Article 80 of the Tax Code of the Russian Federation, such a postal item must have an inventory of the contents. If tax officials see any shortcomings in the preparation of the inventory, they try to accuse the person of violating the procedure for submitting the declaration.

Thus, in one of the cases, the tax authorities did not like the fact that the postal worker’s signature was not included in the inventory of the attachment. However, the Federal Arbitration Court of the Moscow District indicated that the lack of a signature is a violation of the postal worker, not the company. In addition, on the attachment inventory sheet there was an imprint of the stamp of the postal service facility. Also, sending the declaration to the inspection was confirmed by a postal receipt for payment for postal services with the sending of a parcel (resolution dated September 12, 2008 No. KA-A40/8626-08).

In another case, controllers stated that there was no calendar stamp on the list of attachments in a registered letter. The company indicated in court that the inventory form had not been approved, so the absence of a stamp was not a gross violation. Moreover, the taxpayer provided a shipping receipt. As a result, the court came to the conclusion that the company confirmed the fact of sending the declaration (resolution of the Federal Arbitration Court of the Moscow District dated September 1, 2008 No. KA-A40/8086-08).

Another argument is that the post office could have made a mistake in the date of the calendar stamp. In this case, according to the Federal Arbitration Court of the West Siberian District, the date of sending the declaration can be determined by the postal receipt and the tax reporting register (resolution dated September 10, 2007 No. F04-6097/2007(37903-A81-34)).

In another case, the court even indicated that to confirm the sending of the declaration, a copy of the inventory of a valuable letter without a receipt would be suitable (resolution of the Federal Arbitration Court of the Moscow District dated February 26, 2010 No. KA-A40/1035-10).

Over the past five years, essentially nothing has changed. Practice shows that, despite the introduction of electronic document management, both companies and taxpayers continue to use postal services.

For what reasons may a sent letter be returned back to the company?

According to paragraph 36 of the Rules for the provision of postal services, approved by Decree of the Government of the Russian Federation dated April 15, 2005 No. 221, a postal item or postal order is returned to the return address in the following cases:

at the request of the sender; if the addressee (his legal representative) refuses to receive it; in the absence of the addressee at the specified address; if it is impossible to read the addressee's address; under other circumstances that exclude the possibility of the postal operator fulfilling its obligations under the contract for the provision of postal services.

Uploading reports for a bank from the ARGOS program

To upload a set of documents in the ARGOS program, select the menu item “Exchange – Upload set of documents” (or Ctrl + E). This mode is used to save all documents related to the selected message in a separate directory. In the file saving dialog box, you must select the directory where the documents will be uploaded and click on the “Open” button. Each document will be saved in a separate file containing an electronic digital signature.

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What is declared value?

We send reports using a valuable letter. This means that everything enclosed inside the letter has a value, which we indicate in the inventory form.

Each nested element is evaluated. In our case, each document separately. But the total score will be assigned to the entire letter.

But the value may not be included. Just put a dash in this field.

Important! On the envelope you put the inscription “With inventory, value XX rubles.” And the postal department will charge you 4% of this amount of value above the tariff.

If a letter with your documents is lost, the interest paid will provide insurance, and the post office will have to reimburse the amount that was designated as the declared value. Refunds will be given to either the sender or the recipient.