"All about taxes TUT": What gives the electronic document management system. Why is there no exception in the application of electronic tax declaration in certain cases? Tax by electronic declaration

MNS Specialist:

Specialists of the tax authorities, requiring connection to the electronic declaration, in all cases are guided by tax legislation.

Inna Alexandrovna, auditor:

I believe that information technology should not only make tax administration easier and more transparent, but also cheaper for taxpayers. And not in general, but specifically for each.

Here's a practical situation for you. Due to financial difficulties, the organization has not been carrying out financial and economic activities since January 2018. The organization is a VAT payer and applies the general taxation system. The electronic key expired in February 2018. There is no money on the current account. In the first quarter, only an empty profit declaration must be submitted. They spent money on a new key, but there is little benefit from this. It is easier and cheaper to submit an empty declaration once a quarter on paper.

Vadim Stanislavovich, auditor:

Here's another situation for you. The organization, let's call it "A", was a VAT payer and submitted reports electronically. In March, she joined another legal entity (“B”), which works on the simplified tax system and submits reports on paper. When joining organization “B”, the rights and obligations of “A” pass by succession, and “B” must file a VAT return once. The tax inspector unequivocally answered that "B" should connect to the electronic declaration.

In my opinion, this rule requires clarification by the legislator. After all, in practice there are cases when the payer, for objective reasons, is not able to submit a declaration in electronic format. And the application of administrative penalties to the payer in this case seems to me at least unfair.

Perhaps, when developing the Tax Code of 2019, the legislator should establish a rule for the submission of declarations by all payers only in electronic format, while providing for the absence of liability measures if the payer submits declarations on paper.

An experienced system administrator will install and configure the electronic declaration complex and other necessary software for banking, accounting, and fiscal accounting on site.

The service is delivered on a turnkey basis. This means that the customer pays for the finished configuration of the computer to suit his needs. There is no need to pay only for the departure and installation attempt.

We guarantee that the electronic declaration will work as intended by the developer!

You can use this service by calling by phone and ordering a day-to-day visit of a specialist. Payment upon completion of work for cash or bank transfer.

Algorithm when ordering a service (the number of points depends on the specific situation)

• Departure of the master to your home or office to set up your computer.
• Installation, configuration of electronic declaration. Setting up declarations.
• Solving problems that arise during the installation of AWP "Payer" .

If the computer is infected or malfunctioning, a clean installation of Windows with the transfer of all user settings is suggested to achieve the result. Service provided

Installation and configuration of declarations (Workstation Payer). Turnkey setup price with departure

Frequent problems during installation (Installation errors of AWP “Payer”)

Our specialist will be able to eliminate all the listed problems with setting up the Electronic Declaration.

• Edeclaration certificate validation error. Solution: renew certificates, check the validity of your certificate;
• Edeclaration to update COS (Directory of Revoked Certificates). Solution: update the SOS file on the desktop (run and wait until it updates);
• Edeclaration library internal error. Solution: update Avest and SOS;
• How can I change the password for signing declarations. Solution: File -> change password (in the program);
• How to renew a certificate? Solution: all information at http://www.pki.by/DocsServlet?72;
• Absence of avlog4c.dll library (C:\program files (x86)\avest\avpcm_nces\avlog4c.dll). avlog4c.dll does not exist. Solution: reinstall Avest

About the AWP “Payer” program

The electronic declaration program (EDeclaration) is used to draw up and submit declarations to the inspections of the Ministry of Taxes and Dues of the Republic of Belarus.

Electronic tax declaration is the ability to submit tax returns electronically. This system provides the payer with easier filling out of the document, automation of the process of registration and submission of reports to the tax authorities, simple control of correctness. To connect an organization to such a scheme, you need to register with the center of registration management of public keys to control the authenticity of the EDS (electronic digital signature).

The history of the introduction of the electronic tax declaration system

In our country, the scheme for submitting tax declarations began to undergo changes since 2009. Previously, the procedure was as follows: the taxpayer filled out a generally accepted reporting form for a certain time period. The completed paper was submitted for verification to the tax inspector, who accepted or gave it back to correct errors. After that, the tax inspector entered the data from the paper document into the computer database.

Such a scheme led to the formation of large queues in the tax authorities on the last reporting days, which caused dissatisfaction among those who accepted and submitted papers. Electronic tax declaration, which began to be discussed in 2009, was supposed to eliminate existing shortcomings, reduce the number of errors, and make the procedure more efficient and effective.

The transition to the new system was not mandatory, so reporting documents could also be submitted on paper. But there was a tenacity with which tax officials recommended a new method of filing a declaration. This led to the appearance of internal contradictions among payers, which was fueled by the seemingly inflated price of the service.

But the process was developing dynamically and the transition to electronic tax declaration in Belarus in a few years became the main way to submit reporting documentation.

Decrees regulating e-taxation

The main issues related to electronic tax declaration are regulated by:

• Law of the Republic of Belarus dated December 28, 2009 No. 113-Z (.doc) “On Electronic Document and Electronic Digital Signature” (National Register of Legal Acts of the Republic of Belarus, 2010, No. 15, 2/1665);
• Law of the Republic of Belarus dated November 10, 2008 No. 455-З “On Information, Informatization and Information Protection” (National Register of Legal Acts of the Republic of Belarus, 2008, No. 279, 2/1552);
• Decree of the President of the Republic of Belarus dated March 15, 2016 No. 98 “On improving the procedure for transmitting telecommunication messages” (National Legal Internet Portal of the Republic of Belarus, March 17, 2016, 1/16329);

In this area, new regulations are regularly introduced. So, it is necessary to submit declarations in electronic format to institutions with more than 50 employees.

Starting from 2014, VAT returns must be submitted electronically. Very soon, electronic declaration will cover all types of taxation and will become as simple and affordable as opening a bank account.

Advantages of electronic declaration:

• the ability to send electronic appeals to the tax services for clarifications on legislative standards, decisions made, to request certificates on personal accounts, on the status of settlements, etc.;
• reduction in the total number of errors and inaccuracies - the paper form is filled out manually, which allows errors to appear;
• remote filing eliminates the need to visit the tax office, which saves time;
• operational interaction between inspectors accepting declarations and taxpayers;
• the ability to send reports to Belgosstrakh, statistics, organizations of electronic interaction with the Ministry of Justice of the Republic of Belarus;
• the software allows you to receive updates and the latest changes in legislation.

Disadvantages of electronic declaration:

• the possibility of software failure;
• you need access to a computer with Internet access and special knowledge when filling out reports;
• technical problems may limit access to the Internet.

Basic connection steps

Measures to connect to the electronic declaration of taxes in Belarus actually look like this:

• first, the taxpayer is registered at the center of RUE "National Center for Electronic Services" (it is necessary to pay for the services and submit the necessary documents);
• further, the registration center provides a personal EDS key, the use of which gives the taxpayer the right to certify documentation in electronic format;
• a public key certificate of the taxpayer is provided, the use of which allows employees of the tax inspectorate to control the authenticity of electronic documentation.

There are permanent registration centers in the capital and regional cities of the country. To connect subscribers who are in regional centers, employees of the center regularly go to places. Connection and maintenance activities are usually carried out according to a predetermined schedule.

Summing up, it can be noted that recently the electronic declaration of taxes has been developing very dynamically, turning into a familiar method of communication between organizations and individual entrepreneurs with government agencies. In this regard, very soon the paper workflow will go into oblivion.

Many organizations file tax returns electronically, i.e. use the electronic declaration system for these purposes. How to reflect the costs of connecting to this system in accounting? Let's look at an example.

Connection to electronic declaration. In order to connect to the electronic tax declaration system, an organization must register as a consumer of the republican certification center of the State system for managing public keys for verifying the electronic digital signature of the Republic of Belarus (hereinafter referred to as RTC GosSUOK).

The functions of the operator of the RTC GosSUOK are carried out by the republican unitary enterprise "National Center for Electronic Services".

To register as a consumer of the RTC GosSUOK, the payer can apply:

— directly to the RTC GosSUOK (Minsk, Masherova Ave., 25, room 200, tel. +37517 229 30 00 ext. 722),

RTC GosSUOK provides a registration service with the issuance of a public key certificate. After the expiration of the public key certificate, the registration must be renewed. In some cases, the organization may need to re-register (for example, if the legal address of the organization has changed, the password has been forgotten, etc.).

We reflect expenses in accounting and tax accounting. The fact of the provision of the registration service (registration renewal, re-registration) is confirmed by the service provision certificate, which is drawn up and signed on the day the service is provided.

The costs of electronic declaration can be called organizational. They relate to the costs of current activities and are associated with the management of the organization as a whole. Therefore, they can be considered administrative expenses. Depending on the statutory activities of the established organization, such expenses are reflected in the account:

- accounting for general business costs (account 26) - for industrial and other production activities;

- accounting for sales costs (account 44) - for trading and trade and production activities<*> .

When determining financial results, organizational expenses accounted for as part of management and reflected in accounts 26 or 44 are written off to the debit of account 90, subaccount 90-5 "Administrative expenses"<*> .

We also note that the costs of electronic declaration are included in the costs in the reporting period in which they are actually incurred (i.e., on the date of the act on the provision of services)<*> .

In tax accounting the costs of electronic declaration are included in the accountable costs. They are recognized in the period to which they relate (on an accrual basis), i.e. in the month of their reflection on the accounting account<*> .

The amount of "input" VAT presented by the organization can be deducted in the general manner<*> .

Example. In January 2018, the organization registered as a consumer of the GosSUOK RTC. According to the act of rendering the service, the cost of this registration with the issuance of a public key certificate amounted to 65.40 rubles. (including VAT 10.90 rubles).

In accounting, the expenses incurred are reflected in the following entries: