Екатерина Уцына
Sammby / Depositphotos.com
Налоговая служба утвердила общий порядок направления и получения документов, предусмотренных налоговым законодательством и используемых налоговыми органами при реализации своих полномочий в отношениях, регулируемых законодательством о налогах и сборах, а также представления документов по требованию налогового органа в электронной форме по ТКС (приказ ФНС России от 16 июля 2020 г. № ЕД-7-2/448@).
В связи с этим, утрачивают свою силу ряд документов, в частности, устанавливавших порядок: передачи акта совместной сверки расчетов по налогам, сборам, пеням и штрафам; направления требования о представлении документов (информации) и порядка представления документов (информации) по требованию налогового органа; заполнения и представления сообщений; заполнения форм документов и порядка направления налоговым органом организации или физическому лицу, в том числе индивидуальному предпринимателю, свидетельства о постановке на учет в налоговом органе и (или) уведомления о постановке на учет в налоговом органе (уведомления о снятии с учета в налоговом органе) и другие.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Указывается, что направление и получение документов в электронной форме по ТКС допускается при обязательном использовании средств электронной подписи в зашифрованном виде.
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