15 января 2021
Екатерина Уцына
denisismagilov / Depositphotos.com
Налоговая служба обновила рекомендуемые форматы документов, используемые при организации электронного документооборота между налоговыми органами и налогоплательщиками при представлении налоговых деклараций (расчетов) в электронной форме по телекоммуникационным каналам связи (приказ ФНС России от 24 декабря 2020 г. № ЕД-7-26/945@). Приказ вступит в силу с 1 марта 2021 года. Необходимость внесения изменений обусловлена введением новых формы расчета 6-НДФЛ, а также административного регламента по информированию плательщиков о налогах, сборах и страховых взносах, о порядке их исчисления и уплаты, о правах и обязанностях.
Документом вносятся изменения в формат представления в электронной форме сведений уведомления об уточнении налоговой декларации (расчета), бухгалтерской (финансовой) отчетности, а также в формат представления в электронной форме сведений уведомления об отказе в приеме налоговой декларации (расчета), бухгалтерской (финансовой) отчетности и (или) о том, что расчет считается непредставленным.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Кроме того, скорректирована и преамбула приказа, утверждающего вышеуказанные форматы (приказ ФНС России от 27 августа 2014 г. № ММВ-7-6/443@). В нее включена информация, что рекомендуемые форматы утверждены в целях реализации положений Административного регламента ФНС России по предоставлению госуслуги по бесплатному информированию (в том числе в письменной форме) не только налогоплательщиков и налоговых агентов, но и плательщиков сборов о действующих налогах и сборах, законодательстве о налогах и сборах и принятых в соответствии с ним нормативных правовых актах, порядке исчисления и уплаты налогов и сборов, правах и обязанностях налогоплательщиков, плательщиков сборов и налоговых агентов, полномочиях налоговых органов и их должностных лиц, а также по приему налоговых деклараций (расчетов).
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