Document management and office work in the tax authorities system. The Federal Tax Service is putting things in order in the document flow with taxpayers: a chronicle of changes
Put into effect on August 25, 2015 The procedure for sending documents used by tax authorities in the exercise of their powers(hereinafter referred to as the Procedure), approved - the order is still valid in 2018. The main change is that the list of documents that the tax service can send via communication channels has been significantly increased. What can an organization receive from the Federal Tax Service via the Internet and how to respond to documents? We will discuss these and other questions in detail in this article.
Any company or individual entrepreneur can switch to electronic document management with the tax office on its own initiative - the Federal Tax Service only encourages this. However, according to current legislation, certain groups of taxpayers are required to submit reports via the Internet. In particular, as well as companies or individual entrepreneurs with more than 50 Human.
The exchange of documents with the Federal Tax Service is carried out through one of the electronic document management (EDF) operator companies, a list of which can be found on the tax service website. Before sending, each document must be signed with a qualified electronic signature (CES) - this applies to both taxpayers and tax officials.
The tax service document is first prepared on paper in the prescribed manner. Late on the next business day, it is converted into electronic format and sent to the taxpayer. The date of sending the document is confirmed by the EDF operator.
Confirmation of receipt of an electronic document
Based paragraph 5.1 of article 23 Tax Code, entities that must report electronically are also required to ensure the acceptance of documents from the tax inspectorate. The Federal Tax Service must be notified that the document has been received. within 6 days starting from when it was sent by the tax authorities. To do this, in response to the received document, you need to send an electronic receipt of its acceptance or a notification of refusal of acceptance.
The implementation of this rule must be treated with the utmost care, especially if a notification of a summons to the tax authority has been received, as well as a requirement to provide documents or explanations. If you neglect the response receipt or send it later than the deadline, then after 10 days after its completion, the taxpayer's bank account may be blocked at the request of the Federal Tax Service. These powers of the tax service are established by the norm of subparagraph 2 of paragraph 3 of Article 76 of the Tax Code of the Russian Federation.
It is worth clarifying that the sanctions apply only to those taxpayers who are required to exchange documents with the Federal Tax Service via the Internet. For those who decide to submit reports electronically voluntarily, such sanctions do not apply. In this case, if the tax office does not receive a receipt for acceptance of the document within the prescribed period, it will be sent to the taxpayer by mail.
Refusal to accept documents by a taxpayer may occur for the following reasons:
- if the document does not comply with the approved format;
- if there is no EPC of the tax authority on it or it does not correspond to the actual one;
- if the document was sent incorrectly.
In these cases, a notification of refusal to accept the document is sent to the Federal Tax Service. If the refusal is due to the first or second reasons, Federal Tax Service specialists make the necessary amendments to the document and send it again.
An important point is the date of receipt of the document
Date of document receipt has important legal significance, because it is from it that the period allotted to the taxpayer to perform certain actions is counted. Thus, it is necessary to respond to the request for explanations that the tax inspectorate may send as part of a desk audit. within 5 working days from the date of its receipt. Such a date in accordance with paragraph 11 of the Procedure the date indicated in the document acceptance receipt is considered.
For example, a company received a request for clarification that must be satisfied within 5 business days. The receipt for accepting the document indicates the date - October 21, 2015. Therefore, the response to this requirement must be sent during the period from October 22 to October 28, 2015 (the period is extended due to non-working days).
Receipt of new documents
Since it is necessary to respond to messages from the Federal Tax Service within a very limited time frame, it is obvious that the accountant needs to constantly monitor new documents. Moreover, daily checking of the data exchange system with the Federal Tax Service for the receipt of new documents is required by paragraph 6 of the Procedure.
However, this does not require logging into the data exchange system every day. Some EDI systems make it possible to track new messages from the Federal Tax Service using other methods. For example, in the Kontur.Extern system developed by SKB Kontur, you can connect an alert via SMS or email. If a new document is received from the tax office, the accountant will receive an email or SMS notification.
List of documents that the Federal Tax Service can send via the Internet
The new Procedure for sending documents used by tax authorities in the exercise of their powers provides for 48 items that are allowed to be sent through the information system. Their full list can be found below.
№ | Name |
---|---|
1 | Request for explanation |
2 | Notice of controlled foreign companies |
3 | Notification of calling the taxpayer (fee payer, tax agent) |
4 | Tax notice |
5 | Decision to suspend transactions on the accounts of a taxpayer (fee payer, tax agent) in a bank and transfers of his electronic funds |
6 | Decision to cancel the suspension of transactions on the accounts of the taxpayer (fee payer, tax agent) in the bank and transfers of his electronic funds |
7 | Decision to conduct an on-site tax audit |
8 | Decision to suspend an on-site tax audit |
9 | Decision to resume on-site tax audit |
10 | Certificate of on-site tax audit |
11 | Decision to conduct an on-site tax audit of a consolidated group of taxpayers |
12 | Decision to suspend an on-site tax audit of a consolidated group of taxpayers |
13 | Decision to resume on-site tax audit of a consolidated group of taxpayers |
14 | Act on preventing access of tax authority officials conducting a tax audit to the territory or premises (except for residential premises) of the person being inspected |
15 | Resolutions on conducting an inspection of the territories, premises of the person in respect of whom a desk tax audit is being carried out, documents and objects |
16 | Decision to extend or refuse to extend the deadline for submitting documents (information) |
17 | Resolution on seizure, seizure of documents and objects |
18 | Protocol on seizure, seizure of documents and objects |
19 | Resolution on appointment of examination |
20 | Protocol on familiarization of the person being inspected with the decision on the appointment of an examination and on clarification of his rights |
21 | Tax audit report |
22 | Notification of the time and place of consideration of tax audit materials |
23 | Decision to postpone consideration of tax audit materials due to the failure to appear of a person whose participation is necessary for their consideration |
24 | Decision to involve a witness, expert, or specialist in the consideration of a tax offense case |
25 | Protocol of consideration of tax audit materials; |
26 | Decision to carry out additional tax control measures |
27 | Decision to prosecute for committing a tax offense |
28 | Decision to refuse to prosecute for committing a tax offense |
29 | Decision to take interim measures |
30 | Decision to cancel interim measures |
31 | Decision to replace interim measures |
32 | |
33 | Decision to suspend the execution of decisions of the tax authority taken in relation to an individual |
34 | Decision to cancel the decision to bring to justice for committing a tax offense in terms of bringing an individual to justice for committing a tax offense |
35 | Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses, cases of detection of which are considered in the manner established by Article 101 of the Tax Code of the Russian Federation) |
36 | A decision to hold a person accountable for a tax offense provided for by the Tax Code of the Russian Federation (with the exception of a tax offense, the detection of which is considered in the manner established by Article 101 of the Tax Code of the Russian Federation) |
37 | A decision to refuse to hold a person accountable for a tax offense provided for by the Tax Code of the Russian Federation (with the exception of a tax offense, the detection of which is considered in the manner established by Article 101 of the Tax Code of the Russian Federation) |
38 | Decision on reimbursement (in whole or in part) of value added tax amounts |
39 | Decision to refuse reimbursement of value added tax amounts |
40 | Decision on reimbursement (in whole or in part) of the amount of value added tax claimed for reimbursement |
41 | Decision to refuse reimbursement (in whole or in part) of the amount of value added tax claimed for reimbursement |
42 | Decision on reimbursement of the amount of value added tax claimed for reimbursement in a declarative manner |
43 | Decision to refuse to reimburse the amount of value added tax claimed for reimbursement in a declarative manner |
44 | Decision to cancel the decision to reimburse the amount of value added tax claimed for reimbursement in a declarative manner |
45 | Decision to cancel the decision to reimburse the amount of value added tax declared for reimbursement, in connection with the submission of an updated tax return for value added tax |
46 | Decision on reimbursement of the amount of excise tax claimed for reimbursement |
47 | Decision to refuse (in whole or in part) to reimburse the amount of excise tax claimed for reimbursement |
48 | Reasoned conclusion |
Special cases: documents not included in the list
The list above does not contain two documents that can also be sent to the taxpayer electronically. This is about requirement to submit documents And demand for payment of taxes. The fact is that these documents have developed their own regulations, which were approved accordingly by orders of the Federal Tax Service No. ММВ-7-2/168@ dated 02.17.11 and No. ММВ-7-8/700@ dated 09.12.10.
To process these requirements, the recipient is given significantly less time - the document acceptance receipt must be sent no later than the next business day after its receipt. The date indicated in the receipt for acceptance of the document is considered the day of its receipt - the period allotted for fulfilling the requirement is counted from it.
Thus, taking into account two types of requirements not included in the above list, the tax service can now send the taxpayer 50 different documents.
The information support of the AIS of tax authorities should represent an information model of tax authorities. The tasks of information support for the tax authorities system depend on the main functions performed by its structures. Information support should provide AIS users with the information necessary for them to perform their professional duties. The system must have the ability to distribute information storage and processing, accumulate information in data banks at points of use, provide users with automated, authorized access to information, one-time input and repeated, multi-purpose use. Information interconnection must be ensured both between the tasks solved by each functional subsystem and with external levels. External to the AIS are not only enterprises, organizations and individuals, but also bodies such as the Federal Service for Economic and Tax Crimes, financial authorities, banks, customs authorities, etc.
Information support for an automated taxation system, like any other organizational type system, consists of out-of-machine and intra-machine.
Off-machine information support is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and document flow, and information flows.
In-machine support– is the presentation of data on computer media in the form of specially organized arrays, databases and their information connections that are varied in content and purpose.
The system of indicators consists of initial, intermediate and result indicators that are collected, converted and issued by AIS for the purpose of supporting the activities of tax authorities. Indicators characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc. Indicators are contained in documents, which are the most common carrier of source and result information.
(other components of off-machine information support - see lecture 1)
In-machine information support creates an information environment to meet the diverse professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, and data warehouses. In terms of content, in-machine information support should adequately reflect the actual activities of tax authorities.
Arrays, as well as the data contained in them, according to the degree of stability, can be divided into variable and constant. Variables contain information, the volume of changes in which during the year exceeds 20% of the annual volume. Arrays containing the remaining information are considered constant (conditionally constant).
Variable arrays contain information:
Based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees and reporting;
On the analysis and forecasting of the tax base and the receipt of taxes and fees;
Based on the results of the control work of the tax authorities;
On the legal practice of tax authorities, etc.
Permanent arrays contain:
Texts of laws, resolutions and decrees of the President and Government of the Russian Federation, resolutions of local authorities, other legal acts;
Texts of decisions of the Federal Tax Service of the Russian Federation, orders, instructions and plans;
Texts of organizational and methodological documents;
Classifiers, reference books and dictionaries used in the AIS “Tax”;
Data from the State Register of Enterprises and taxpayer credentials;
Regulatory and reference information of financial, logistics, accounting and personnel movement.
The main form of organizing data for its accumulation, processing and storage in a computer are databases (DBs). Under database is understood as a set of interrelated, stored together information about various entities of one subject area (real objects, processes, phenomena or events), ensuring the presence of such minimal redundancy that allows them to be used optimally for one or more applications or users.
One of the main properties of databases can be considered the independence of data from the application programs that use them. Data independence means that changes in data do not change programs. Program development is a long, labor-intensive and expensive process, so if there is a need to modify the data structure, there is a need to save already created application programs.
Database Management Systems(DBMS) are software tools designed for entering, filling, deleting, filtering and searching data.
Databases consist of arrays. Data structuring into database information arrays is carried out in accordance with the following requirements:
Integration into a single database of data characterized by a common physical meaning and implementing the information technology of one or more interrelated processes of the activities of tax authorities;
Completeness and sufficiency of providing information to tax officials, within the range of data contained in the input documents;
Organizing data into information structures and managing them through the use of database management systems (DBMS) and ensuring information compatibility between different databases;
Organization of data in the database, taking into account existing information flows between objects of the AIS “Tax” and within tax authorities;
Ensuring information compatibility with data coming from external levels with which this system interacts;
Implementation of the principle of consistency and single entry - data used by several tasks must be structured into system-wide structures and supported by software. The functional and information composition of the database depends on the specifics of each workplace and on the qualifications of the specialist.
Towards professional databases in tax authorities relate:
Bases of initial and reporting data on tax revenues in the context of sections and paragraphs of budget classification, budgets, territories, time periods according to regulated reporting forms;
Databases of operational data on tax revenues;
Databases of letters, precedents, answers, proposals on tax legislation,
Databases of derived and integrated data based on reporting forms;
Databases of internal documents for various purposes, etc.
The operation of such databases is ensured by special software.
A significant place in the information support of the AIS “Tax” is occupied by information and reference systems. For their functioning they create:
Database on legislative and regulatory acts on taxation;
DB of instructional and methodological materials;
Database on general legal issues.
A special feature of these databases is that they are actively used by all divisions of the tax inspectorate.
Data store provides the accumulation of data over time to support decision making. A data warehouse is a warehouse of information containing consolidated, verified data reflecting the performance of an organization over a long period. The volumes of data in data warehouses are several times greater than the volumes of data in any database.
Data warehouses differ from databases in their purpose and design:
the repository contains data that allows analysis of business transactions;
repositories are typically read-only systems;
Data storages accumulate data that does not change over time and is error-free.
Creating data warehouses is a labor-intensive and time-consuming process. Due to the large volume of data in warehouses, one of the main challenges of creating warehouses is ensuring high query processing performance. Repository queries have a high level of complexity.
A type of analogue of a handwritten signature, which is a means of protecting information, providing the ability to control the integrity and confirm the authenticity of electronic documents. The digital signature allows you to confirm its belonging to the registered owner.
Temporary Regulations of the Central Bank of March 12, 1998 N 20-P "On the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making payments through the settlement network of the Bank of Russia", Section 1, Clause 1.2.
At the beginning of 2002, Federal Law No. 1-FZ of January 10, 2002 “On Electronic Digital Signature” was adopted, which laid the foundations for electronic document management in all areas of activity, including in the field of public administration.
A detail of an electronic document intended to protect this electronic document from forgery, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of distortion of information in the electronic document.
An equally important event was the introduction of amendments and additions to Art. 80 of the Tax Code of the Russian Federation (2004/6), clarifying the procedure for submitting tax returns. The essence of these changes is that tax returns can be submitted to the tax authorities not only on paper forms, but also in electronic form, including via telecommunication channels.
Since 1999, the Tax Code has provided for the possibility of submitting income reports for individuals on magnetic media. Moreover, for enterprises with more than 10 employees, this form of reporting is mandatory. To date, about 95% of employer certificates for this type of tax are submitted on magnetic media. However, it is not necessary to submit data on paper. The legal significance of the presented data is confirmed by accompanying registers on paper, which indicate what types of reporting and for what period are presented on magnetic media.
Information protection when submitting reports by e-mail is ensured by a set of organizational, software and technical measures. Organizational measures to ensure information security require regulation of the relationships between participants in the exchange of information and strict adherence to the procedure for exchanging electronic documents when submitting tax returns and reporting forms.
Software and hardware measures consist of the use of certified means of cryptographic information protection (by the Federal Agency for Government Communications and Information under the President of the Russian Federation - FAPSI) and the automatic performance of the functions of special regulations for electronic document management, which guarantees not only the confidentiality of correspondence of system participants, but also the resolution of various types of conflicts situations that arise between them.
Cryptographic information protection tools provide an electronic digital signature (EDS) and encryption with guaranteed strength. Encryption protects against unauthorized viewing of an electronic document by third parties when transmitted over public communication channels, and the digital signature guarantees unambiguous identification of the sender and protection of the electronic document from distortion.
Submission of a tax return in electronic form is carried out at the initiative of the taxpayer (application) and if he and the tax authority have compatible technical means and capabilities for its reception and processing in accordance with the standards, formats and procedures of the Federal Tax Service.
Another condition for submitting tax returns electronically is the use of software and hardware that provides the ability to:
– generation of tax return data for their subsequent submission in the form of electronic documents via communication channels and on magnetic media in accordance with the standards, formats and procedures approved by the Federal Tax Service;
– signing transmitted electronic documents with an electronic digital signature and verifying electronic digital signatures placed on received electronic documents using means compatible with similar means used by tax authorities;
– encryption of transmitted electronic documents using cryptographic information protection tools compatible with similar means used by tax authorities;
– supporting the order of interaction between participants in information exchange when submitting a tax return in electronic form.
The taxpayer can purchase these funds from the relevant developers or develop them independently. It is only important to ensure the availability of appropriate certificates confirming compatibility with similar products installed in inspections. All means of cryptographic information protection used to encrypt reporting must necessarily have a FAPSI certificate, since according to the legislation of the Russian Federation, executive authorities are prohibited from using encryption means that do not have a FAPSI certificate.
Submission of a tax return in electronic form is carried out through a specialized telecom operator providing services to the taxpayer. When submitting a tax return electronically, the taxpayer is not required to submit it to the tax authority on paper, but the taxpayer and the tax authority must ensure that it is stored electronically.
When a taxpayer submits a tax return in electronic form, the tax authority is obliged to accept the tax return and provide the taxpayer with a receipt of its acceptance, which is the received tax return, signed with the digital signature of an authorized person of the taxpayer, certified with the digital signature of an authorized person of the tax authority.
The regulations for the exchange of electronic documents when submitting reports via communication channels assume the following sequence of actions performed automatically:
– when sending reports by a taxpayer, the reporting file is signed with the taxpayer’s digital signature, encrypted and sent to the operator’s email server;
– upon receipt of this electronic document at the tax office, it is decrypted, the match of the taxpayer’s digital signature is checked, which guarantees the absence of distortions when the document is received by the tax authority, just as it is impossible for tax officials to make changes without detecting a change in the electronic document. If the result of the EDS check is positive, then the electronic document is signed with a second signature (EDS from the tax inspectorate), encrypted and sent to the taxpayer. At the same time, an electronic document with two digital signatures (taxpayer and inspection) is stored in the inspection archive for presentation in the event of a controversial situation regarding the contents of the document. If the result of the digital signature verification is negative, then the reporting file is not accepted, and the taxpayer is sent a corresponding notification;
– a taxpayer who has received his reporting file with two digital signatures also stores it in the archive for presentation if a controversial situation arises regarding the contents of the document;
– on the operator’s email server, the fact of receipt of an electronic document to the tax office is recorded and an operator confirmation is generated - an electronic document containing the date and time of reporting, signed with the operator’s digital signature and encrypted;
– the operator sends confirmations containing the date and time of reporting to both the taxpayer and the tax inspectorate. These confirmations are signed with the operator’s digital signature and cannot be arbitrarily changed. The taxpayer and the tax inspectorate sign these confirmations with their digital signature and send them to the operator, while simultaneously storing them in their archives for presentation in the event of a controversial situation regarding the reporting submission date;
– in addition, at the tax office, files with reporting forms undergo input control before processing to ensure compliance with format requirements. Based on the results of the incoming control, a protocol is generated, which is signed with the digital signature of the tax inspectorate and is also sent to the taxpayer.
Thus, a taxpayer using a system for submitting reports electronically via communication channels can consider the reporting submission cycle to be fully completed if it has:
– confirmation of the operator, signed with the digital signature of the operator and the taxpayer himself;
– a reporting file signed with the digital signature of the taxpayer and the tax authority;
– a protocol signed with the digital signature of the tax authority on the results of the check for compliance with the format.
Advantages:
1. Accuracy (no errors in the preparation of mandatory details, since the program does not allow them; full compliance of reporting with all approved requirements)
2. Efficiency (the tax office does not enter data into computer databases, the taxpayer does not stand in queues, the taxpayer can quickly receive information about the status of his payments)
3. Flexibility (prompt updating of reporting forms via communication channels)
4. Information content (the taxpayer receives information materials from NI)
Flaws:
1. connection and participation in the reporting system in electronic form via communication channels is currently carried out on a paid basis
Tax inspector's workstation
A workstation is an automated workstation of a control system, equipped with means that ensure human participation in the implementation of automated functions of the automated control system.
The automated workplace has the following characteristics:
A set of technical, software, information and other tools accessible to the user;
Placing computer equipment directly at the user’s workplace;
The ability to create and improve projects for automated data processing in a specific field of activity;
Processing of data by the user himself;
Dialog mode of user interaction with a computer both in the process of solving control problems and in the process of their design.
Thus, an automated workplace is a problem-oriented complex of technical, software, linguistic (language) and other tools, installed directly at the user’s workplace and intended to automate the operations of user interaction with a computer in the process of designing and implementing tasks.
Many well-known workstations can be classified based on the following general characteristics:
Functional scope of use (scientific activity, design, production and technological processes, organizational management);
Type of computer used (micro, mini, macro computer);
Operation mode (individual, group, network);
User qualifications (professional and non-professional).
Within each of the selected groups of automated workplaces, a more detailed classification can be carried out.
For example, organizational management workstations can be divided into workstations of heads of organizations and departments, planners, logistics workers, accountants, etc. Conventionally, all these workstations can be called economist's workstations.
The conceptual difference between a PC-based workstation is that the open architecture PC workstation is functionally, physically and ergonomically configured for a specific user (personal workstation) or a group of users (group workstation).
Business workstations bring the user closer to the capabilities of modern computer science and computer technology and create conditions for working without an intermediary - a professional programmer. This ensures both autonomous operation and the ability to communicate with other users within organizational structures (taking into account the characteristics of these structures).
A parametric series of business automated workstations makes it possible to create a unified technical, organizational and methodological basis for computerization of management. Initially, information technology is localized within a personal or group workstation, and subsequently (when the workstations are combined by means of communication), workstations of a sector, department, or institution are created and a collective technology is formed. This ensures flexibility of the entire structure and the ability to increase information power.
Three classes of typical automated workstations can be distinguished:
Manager's workstation;
specialist's workstation;
AWS of technical and support personnel.
The composition of functional tasks and types of work (administrative and organizational, professional and creative, technical...) requires the use of various tools when creating an automated workplace.
For example, administrative and organizational work - control of execution, analysis of the current state of affairs and work planning...; professional and creative - document development, information analysis, ...; technical work - receiving, transferring, storing, printing documents, reports, monitoring the movement of documents.
To automate each category of work, PCs are currently equipped with various PPPs.
When designing automated workplace software, it is necessary to observe the principle of focusing the developed software on a specific user, which should ensure the implementation of functions that correspond to the professional orientation of the automated workplace. In general, the developed AWS software must have the properties of flexibility, adaptability, modifiability and customization for a specific application.
The workstation must be equipped with the necessary software and tools:
Computer operating systems;
Translators (interpreters) from various algorithms and user languages;
Design and data processing tools (on-screen editors for text and graphic information, DBMS, table processors, output form generators);
Actually user programs (processing, training, knowledge DBMS, etc.).
It should be noted that the automated workplace includes the following main elements: computer; software tools, database and user knowledge. The configuration of the workstation with hardware and software, as well as the elements listed above, depends on the purpose and composition of the tasks being solved. Solving economic problems based on automated workplaces involves searching for the required information in the information base, its subsequent processing using calculation algorithms and displaying the results on the screen or in print. Effective operation of automated workplaces requires the use of languages of communication between the user and the computer. The most developed means of communication between a user and a computer are implemented by linguistic processors that are capable of performing various types of analysis of the input message (syntactic, morphological, semantic), and are focused on working with a specific subject area. In automated workplaces, communication is often based on the layout of screen images in the form of sample prototype documents. For this, various technical techniques are used to ensure a dialogue between the user and the computer: controlling the position of the cursor on the screen using a light pen, flickering and illuminating screen fields, programming function keys.
The dialogue is implemented on the basis of a pre-developed scenario, which is represented by semantic networks, dialogue tables, frames (new type of data structures on the basis of which intelligent databases are built) and other means used to specify domain models.
The described functionality of the workstation is implemented by a set of software components.
Each of the software components performs a wide range of actions and in most cases can be used independently of the others. The central component, without which other tools cannot operate, is the OS. It provides: creating and updating a directory of files of various types, viewing directories and printing files, renaming and editing files, protecting files, distributing external memory, etc.
The most popular user multitasking OS should be recognized as UNIX. Advantages: simple file structure, the presence of hierarchical directory files, a large selection of tools for working in multitasking mode. The functionality of the UNIX OS allows it to be used effectively in local PC networks (for example, for sharing files).
Special versions of the OS (for example, CP/NET) provide a means by which several computers equipped with the CP/M OS can be combined into a local network to share the resources of each system. Such resources include disks, printing devices, various programs and databases.
The AWP-economist software includes information base management tools that provide:
Creation and updating of an information base;
Searches for the required information on regulated and non-regulated requests;
Organization of formatted input-output of information;
Computational processing, etc.
A relational model is often used to represent data in an information base. Along with relational DBMSs, table processors are used. In this case, input and output data and reference data are presented in the form of tables, algorithmization is reduced to building a model for calculating indicators of output documents (PPP Excel). This group also includes integrated ISMS (Works), which implement the functions of table processors, DBMS, text editors, output document generators (SIMPHJNY, LOTUS).
The economist's workstation must provide information in graphical form for a comprehensive analysis of economic indicators. Graphs can have two-dimensional (flat) and three-dimensional (volumetric) representation. Using graphic tools, planning (marking) of the screen area is carried out, graphic elements are displayed on the screen in the form of a line, point, segment, rectangle, ellipse, shading of graphic elements using the required colors, font selection, etc.
Organizing on-screen dialogue is one of the main requirements for automated workplace technology:
1. EO text technology implements four functions:
Input functions - typing text with setting parameters for its layout, viewing;
Processing (semantic sorting of text, calculations in tables);
Reproduction of text;
Formatting text and obtaining a document.
2.technology of EO forms (spreadsheets, templates).
3. EO system for business graphics (in the form of graphs and charts - bar, line, pie, pie charts, histograms, etc.). For example, the integrated PPP FRAMEWORK (RAINBOW) - work with frames, windows, hierarchical frames.
" № 10/2015
Commentary to the Order of the Federal Tax Service of the Russian Federation dated April 15, 2015 No. ММВ-7-2/149@.
The Tax Service approved the Procedure for sending documents used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees, in electronic form via telecommunication channels (hereinafter referred to as the Procedure) by Order No. ММВ-7-2/149@ dated 04/15/2015 . This order was published on the portal www.pravo.gov.ru on August 14, 2015 and came into force on August 25, 2015.
The need to adopt the Order is obvious. The fact is that the first part of the Tax Code establishes numerous rules regarding the sending of documents from tax authorities to taxpayers and mandatory response documents in the opposite direction. At the same time, the time frame within which the response must be given is determined.
According to paragraph 4 of Art. 31 of the Tax Code of the Russian Federation, documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees can, in particular, be transmitted in electronic form via telecommunication channels through an electronic document management operator or through, if the procedure for their transmission is not expressly provided for Tax Code of the Russian Federation. Persons who are entrusted by the Tax Code of the Russian Federation with the obligation to submit a tax return (calculation) in electronic form, these documents are sent by the tax authority in electronic form via telecommunication channels through an electronic document management operator.
Moreover, to persons who are entrusted by the Tax Code of the Russian Federation with the obligation to submit a tax return (calculation) in electronic form, such documents are sent by the tax authority in electronic form via telecommunication channels through an electronic document management operator or the taxpayer’s personal account, that is, they are not sent by mail or are presented in person.
For your information:
According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, this obligation applies to taxpayers whose number exceeds 100 people during the previous calendar year, as well as to newly created (including during reorganization) organizations whose number of employees exceeds the same amount.
At the same time, by virtue of clause 5 of Art. 174 of the Tax Code of the Russian Federation, regardless of the number of employees, all payers of this tax, and in certain cases, non-payers, must submit a VAT return in the same manner.
It is not obvious, but it turns out that even if a person submits only a VAT return electronically, then he should also receive documents from tax authorities only electronically or through his personal account. After all, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation for this procedure for the transfer of documents does not set any conditions regarding the number of employees or the volume of submitted reports.
Although, perhaps we will see clarifications on this matter. After all, in order to submit a VAT return electronically, it is not necessary to enter into an agreement with the operator. The latter can provide the service of transferring the declaration on a one-time basis. There is currently no obligation for taxpayers to open a personal account; this can be done voluntarily.
How, then, will the tax authority transmit its correspondence? Obviously, only to the taxpayer in person or by mail.
At the same time, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation does not define which day is considered the day of receipt of tax documents if they are sent in electronic form through an electronic document management operator.
But according to clause 5.1 of Art. 23 of the Tax Code of the Russian Federation, persons on whom the Tax Code of the Russian Federation is entrusted with the obligation to submit a tax return (calculation) in electronic form must ensure that they receive from the tax authority in electronic form via telecommunication channels through an electronic document management operator documents that are used by tax authorities in the exercise of their powers in relations regulated by legislation on taxes and fees. These persons are required to submit to the tax authority a receipt for the receipt of such documents in electronic form via telecommunication channels through an electronic document management operator within six days from the day they are sent by the tax authority.
In accordance with paragraphs. 2 p. 3 art. 76 of the Tax Code of the Russian Federation, if this obligation is not fulfilled within 10 days from the date of expiration of the period established for the transfer by the taxpayer-organization of a receipt for the acceptance of documents sent by the tax authority, he has the right to decide to suspend the taxpayer’s transactions on his bank accounts and transfers of his electronic funds .
For your information:
According to paragraph 11 of Art. 76 of the Tax Code of the Russian Federation, the provisions of this article also apply in relation to (see also clause 3 of the Procedure):
- tax agents - organizations and payers of fees - organizations;
- individual entrepreneurs - taxpayers, tax agents, fee payers;
- organizations and individual entrepreneurs who are not taxpayers (tax agents), who are required to submit tax returns in accordance with Part 2 of the Tax Code of the Russian Federation, that is, Clause 5 of Art. 174 Tax Code of the Russian Federation;
- notaries engaged in private practice, lawyers who have established law offices - taxpayers, tax agents.
The Procedure contains a rather long list of documents to which it applies, that is, which are sent only electronically or through the taxpayer’s personal account if he is required to report taxes through an electronic document management operator. This list begins with a request for clarification.
Note:
According to clause 6 of the Procedure, participants in the information exchange check the receipt of the specified documents and technological electronic documents at least once a day. Formally, it turns out that this must be done even on an officially established state day off or holiday (although it is clear that the tax service does not work on such a day, and therefore does not send its documents), and even more so on a day of rest determined at the enterprise according to its internal documents, for example due to downtime.
This is important, since no reasons are provided for postponing the start of the period, after which the deadline for receiving the document will expire and measures will be taken against the taxpayer if there is no response from him.
As we mentioned, in paragraph 4 of Art. 31 of the Tax Code of the Russian Federation does not define which day is considered the day of receipt of tax documents if they are sent in electronic form through an electronic document management operator. Order fills this gap.
When a tax authority receives a receipt for the acceptance of a document that it sent, the date of its receipt by the taxpayer (taxpayer’s representative) in electronic form via telecommunication channels is considered to be the date of acceptance indicated in the receipt. In this case, the date of sending (sending) the document in electronic form to the taxpayer (taxpayer’s representative) via telecommunication channels is considered the date recorded in the confirmation of the date of sending (clauses 10 and 11 of the Procedure).
The taxpayer (taxpayer's representative) must send the receipt of acceptance, signed with an electronic signature, to the tax authority via telecommunication channels within six days from the date the tax authority sent the document to him (clause 14 of the Procedure). This provision corresponds with clause 5.1 of Art. 23 Tax Code of the Russian Federation.
In accordance with paragraphs. 6 clause 6.1 of the Tax Code of the Russian Federation in this case we are talking about working days.
If there are grounds for refusal to accept a document, the taxpayer generates and sends a notification of refusal to accept signed by electronic signature. It is not specified, but obviously this must be done within the same six days from the date the document was sent by the tax authority.
The basis for refusal to accept a document by a taxpayer (taxpayer’s representative) is:
- erroneous direction to the taxpayer (taxpayer’s representative);
- non-compliance with the approved format;
- absence (inconsistency) of the tax authority's EPC.
It is not entirely clear how the taxpayer will be able to verify the tax authority’s compliance with the last two of these requirements.
In general, the Procedure establishes strict and specific rules for the flow of documents between the tax authority and the taxpayer, non-compliance with which can lead to serious consequences for the taxpayer.
These include taxpayers, fee payers, tax agents, their representatives, electronic document management operators, tax authorities (clause 2 of the Procedure).
Confirmation of the date of dispatch, receipt of acceptance, notification of refusal of admission, notification of receipt of an electronic document (clause 4 of the Procedure).
Introduction
Chapter I. Tax authorities of the Russian Federation
1.1 Concept and legal status of the Federal Tax Service
1.2 Principles of activity of the Federal Tax Service
1.3 Structure of the Federal Tax Service
Chapter II. Document flow in the documentation support system of the tax authorities department
2.1 Historical and theoretical aspects of the development of the tax authorities’ office management system
2.2 Legal and methodological regulation of document flow in tax authorities
2.3 Documentation systems and nomenclature of tax authorities’ files
Chapter III. Analysis of the organization of document flow in the Federal Tax Service Inspectorate No. 30 of Russia for the Republic of Bashkortostan
3.1 Organization of document flow in Federal Tax Service No. 30
3.2 Document flow of incoming correspondence
3.3 Document flow of outgoing correspondence
3.4 Document flow of internal documents
3.5 Current problems and development of measures to improve the document flow system
Conclusion
Bibliography
Applications
Introduction
The tax authorities of the Russian Federation constitute a single centralized system of control over compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of taxes and fees and other obligatory payments being entered into the relevant budget. Therefore, documentation and information support is of no small importance for the full implementation of these functions of tax authorities.
Documentation support for management (DMS) is the activity of the management apparatus, covering issues of documentation and organization of work with documents in the process of carrying out management functions. Closely related to this concept is the concept of document flow, the competent organization of which determines the efficiency, efficiency and quality of work with documents, which undoubtedly affects the activities of the entire tax system as a whole.
Document flow is the movement of documents in an organization from the moment they are created or received until the completion of execution or dispatch. Its main rule is the prompt passage of the document along the shortest and most direct route with the least amount of time.
Document flow consists of document flows - flows of documents circulating between points of processing and creation of information (boss, specialists) and points of technical processing of documents: secretariat, copying service, etc.
The following document flows are distinguished:
The flow of incoming documentation, consisting of documents received by the tax authorities;
Flows of internal documentation, consisting of documents created by the tax authorities and not intended to go beyond its boundaries;
A flow of outgoing documentation consisting of documents intended to be sent to other organizations or citizens.
Unfortunately, very little attention has historically been paid to the issues of organizing document flow and office work in tax authorities, so the problems of forming and improving documentation support for the management of tax authorities of the Russian Federation have not yet been sufficiently fully reflected in the publications of Russian researchers. In the historical and documentary literature of the previous period, one can find coverage of only certain issues of the history of the formation and development of the tax system, its apparatus, the scientific organization of labor and documentation support for management.
In this regard, the activities of the country's scientific centers deserve close attention, such as the All-Russian Scientific Research Institute of Document Management and Archiving (VNIIDAD) of the Federal Archive Service of Russia, a number of specialized document management departments of Russian universities and, above all, those working fruitfully in the field of theory and practice of document management and archival science, methods of training specialists at the Institute of History and Archives of the Russian State University for the Humanities; Department of Document Management and Documentation Support of Management of the State University of Management; as well as the All-Russian State Tax Academy organized within the system of the Ministry of Finance of the Russian Federation; State Research Institute of the Tax System (GNII RNS); The Main Research Computing Center of the Ministry of Taxes of Russia (GNIVC), which has recently been carrying out comprehensive research, design and implementation work to improve management activities and technology of information processes in the Russian tax system.
The document flow of tax authorities is based on legislative, regulatory and methodological acts of the Russian Federation concerning issues of documentation and work with documents, in particular, in federal executive authorities. One of the main documents regulating the organization of document flow in the tax authorities are the Rules for office work in federal executive bodies, approved by Decree of the Government of the Russian Federation of June 15, 2009 No. 477, and the Standard Instructions for office work in federal executive bodies, registered with the Ministry of Justice of the Russian Federation on January 27. 2006 No. 7418.
Currently, the document flow of tax authorities is mixed. This means that each tax authority has a department responsible for office work, where the organization’s documents are received and processed, what can we say about the centralization of document flow. And at the same time, document flow is carried out in a decentralized manner, i.e. Some documents are received and processed by the tax authority, bypassing the preschool educational institution department and going directly to the departments responsible for these documents. An example is personnel or financial documentation that is received and processed directly by the relevant departments.
Currently, an electronic document management system (EDMS) has been widely introduced into the practice of tax authorities, allowing for a reduction in labor costs and time for processing and preparing documents, making management decisions; increase the level of performance discipline and simplify the mechanism for its control; ensure efficiency (compliance with the deadlines established by law) in the provision of services to the population; speed up interaction with subordinate organizations, other authorities, divisions located in other cities or remote offices; ensure openness and accessibility of information about the activities of tax authorities, as well as the services they provide; reduce the costs of ensuring interaction between tax authorities and the population. However, despite the automation of office work in the field of organizing document flow of tax authorities, there are still a number of unresolved problems. This determined the relevance of the topic of the thesis.
The object of research in this work is the Inspectorate of the Federal Tax Service No. 30 of Russia for the Republic of Bashkortostan.
The subject of the study is the process of organizing document flow in the Federal Tax Service No. 30.
The theoretical and informational basis for the final qualifying work was the work of various authors in the field of office work and its legal regulation in federal executive authorities, periodicals, normative and methodological documents on the organization of office work in the structural divisions of the Federal Tax Service, the Federal Tax Service Inspectorate for the Republic of Bashkortostan, statistical data, as well as Internet resources.
The purpose of this study is to consider and analyze the organization of document flow in the Inspectorate of the Federal Tax Service No. 30 for the Republic of Bashkortostan.
This goal is achieved by solving the following tasks:
1. Consider the structure of the tax authorities of the Russian Federation, determine the meaning and principles of activity of the tax authorities.
2. Consider from a historical perspective the development of theoretical issues of organizing office work and document flow in the tax authorities. 3. Give the concept of document flow, determine its place in the system of preschool educational institutions of tax authorities.
4. Consider the main elements of the document flow process, as well as regulations governing office work and document flow of tax authorities.
5. Analyze the document flow organization system in Federal Tax Service No. 30.
6. Identify current problems in organizing document flow in Federal Tax Service Inspectorate No. 30 and propose measures to solve them.
The scientific novelty of the work lies in the formulation of the problem of organizing and regulating the flow of documents in tax authorities at the present stage and the development of practical recommendations for improving the document flow system in the inspections of the Federal Tax Service of the Russian Federation.
The practical value lies in the possibility of using theoretical material, analysis materials on the organization of document flow of tax authorities and the conclusions drawn in the educational process with students - future document specialists, at seminars, classes and courses with office workers, as well as in the practice of the activities of the tax authorities of the Russian Federation.
This work consists of three chapters.
The first chapter examines the structure of the tax authorities of the Russian Federation, their legal status and operating principles.
The second chapter characterizes document flow, determines its place in the documentation support system, and examines the main elements of the document flow process in the tax authorities.
The third chapter analyzes the organization of document flow in the Federal Tax Service No. 30 of Russia for the Republic of Bashkortostan, identifies its main problems and ways of improvement.
CHAPTER I. TAX AUTHORITIES OF THE RUSSIAN FEDERATION
Tax authorities constitute a single centralized system of control over compliance with legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of taxes and fees being entered into the relevant budget, and in cases provided for by the legislation of the Russian Federation, over the correctness of calculation, completeness and timeliness of entering into the appropriate budget other obligatory payments. This system includes the federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies.
- Drying organic liquids Wine spirit and its relatives
- Laboratory work: Production of methane and experiments with it Calcium carbide was used to dehydrate ethanol
- Model of error in the form of a random elementary function Mathematical model of measurement results of measurement error
- Questions for subject and object Basic geometric shapes