TKS: submission of reports to the tax office via telecommunication channels

The modern document flow system between business entities and controlling structures is built on two principles:

submission of documents and reports in paper form (usually subject to a small average number of staff);
exchange of information in electronic format.

In the latter case, data transfer is carried out via the Internet with the participation of official intermediaries - TCS operators. The process of sending and receiving information is regulated by law; all participants in the document flow procedure are subject to special requirements.

Reporting work via TCS

All innovations in the tax industry related to the practical use of telecommunication systems are reflected and recorded in Order No. 534 of the Federal Tax Service of the Russian Federation.

Today, declarations are being provided more and more often through TCS; accounting and tax reporting is available to individual entrepreneurs and all legal entities.

Actually, the system is an updated version of interaction between taxpayers and representatives of the Federal Tax Service, if necessary, to provide up-to-date reporting and other documents. TCS gives you this opportunity, now you don’t need to wait in line at the tax inspector’s offices. It is enough to take advantage of the modern functions of the Internet.

What to do if the taxpayer fails to keep up

If the requested volume of information is too large and time is short, the taxpayer has the right to draw up a notice about the impossibility of submitting a response within the established time frame. The notification form was approved by Appendix No. 1 to the Federal Tax Service order No. ММВ-7-2/ [email protected] dated 01/25/2017. The completed sample looks like this:

Such notification is sent no later than the day following the date of sending the receipt of receipt of the request from the tax office via telecommunication channels.

Improving the TCS system

Initially, the requirements for TKS were set back in 2007. To date, the system has been refined and improved. In particular, the mechanism for maintaining electronic document flow has now been significantly simplified. Due to the fact that the likelihood of errors on both sides is minimized, the reliability of this service has also increased significantly. Thus, today it is impossible to submit information through TKS if it does not match the data reflected in the register of taxpayers, that is, any outdated information.

Moreover, the special program will send an additional notification via TKS in relation to an LLC or any other organization that the reporting has not been accepted.

It is important to remember that individual taxpayers receive negative responses. This happens in cases where they have not submitted information to the Federal Tax Service regarding an authorized representative, that is, a person who will represent their interests in the field of taxation.

To better understand the peculiarities of the TCS system in Moscow and the regions, representatives of tax authorities recommend that payers familiarize themselves with Order 534 of the Federal Tax Service.

Reporting on TCS

The modern world is characterized by dynamic development. Now you don’t need to wait in long lines and waste your own time in order to timely submit the necessary reports to the regional branches of the tax office. Declaration according to TKS is a quick and effective solution to the problem.

Now, to transmit accounting and tax reporting, all you need is Internet access. In addition, you will need to conclude an additional agreement with the selected telecom operator, which will secure this channel for transmitting information to the tax authorities. They will also provide you with examples for TKS and explain how to fill them out.

Systems of telecommunication communication channels are now functioning in many Russian regions. They eliminate the need to work with paper media and also speed up the verification of information provided by organizations. You can submit data daily, around the clock, at any convenient time, without breaks or days off.

The popularity and demand for transmitting documents via TCS is increasing. This type of document flow guarantees the expanded implementation of electronic systems and similar services available to taxpayers.

Advanced system capabilities

With the development of modern technologies, opportunities are expanding significantly. Now all current accounting and tax documents can be transmitted to the recipient electronically. But the possibilities of the service do not end there. Examples of using TCS are as follows:

Transfer of current documentation.
Obtaining information on fees and charges.
List of accounting and tax reporting for the past year.
Obtaining certificates of tax calculations made (such information may be required from the bank and other organizations).
Receive a statement reflecting the completed calculations with the budget.
Tax reconciliation reports, including those from the TKS for customs.
Certificates of fulfillment of existing tax obligations.

Banks and customs are no less actively using the capabilities of TCS.

On the specifics of submitting tax reports via telecommunication channels

IA SakhaNews.
Current issues related to the implementation and improvement of the use of new modern technologies are answered by the Deputy Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 5 for the Republic of Sakha (Yakutia) A.S. Zakharova. Technology for transmitting reports via TCS

What is the procedure for submitting tax returns electronically via telecommunications channels (TCS)?

The taxpayer generates a tax return (calculation) electronically in accordance with the approved format and procedure for filling it out. Signs it with an electronic digital signature. Sends it to the tax authority through a special operator. If a tax return (calculation) is submitted by a representative of the taxpayer, an information message about the details of the power of attorney issued to the representative is sent along with the tax return.

The special operator receives a tax return (calculation) from the taxpayer (taxpayer’s representative). Records the date of sending the electronic document. Generates confirmation of the dispatch date. Signs it with his electronic digital signature and sends it to the taxpayer (taxpayer’s representative).

Then the encrypted electronic document and confirmation of the date of sending the reports, signed with the electronic digital signature of the special operator, are sent to the tax authority.

When receiving electronic documents, the tax authority generates a notice of such receipt. Sends it to the taxpayer (taxpayer’s representative) through a special operator. Next, the tax authority, using its software, carries out input control of the received electronic documents. Generates a receipt for acceptance of a tax return (calculation) or a notice of refusal to accept. Signs the receipt with an electronic digital signature of a tax official and sends it to the taxpayer through a special operator.

What does electronic digital signature (EDS) mean?

An electronic digital signature confirms the legal force of an electronic document. It is analogous to the signature and seal on this document. Those. provides the possibility of automated identification of its authorship. In addition, the digital signature also ensures the integrity of the electronic document, that is, it is a stronger degree of protection than a handwritten signature. It is impossible to make changes to an electronic document signed with an electronic signature. If any changes are made to the signed electronic document, the digital signature will be invalid.

Advantages

What are the advantages of taxpayers reporting under the TKS?

Compared to paper reporting, the advantages of using the TCS reporting system today are already undoubted and indisputable. This is an opportunity for an accountant to send reports from his workplace 24 hours a day and receive confirmation without visiting the tax office, the Pension Fund of Russia (PFR), Rosstat, or the Social Insurance Fund. This allows you to eliminate wastage of time and expand the time frame for submitting reports; there is no need to duplicate reports on paper.

Submission of reporting via the Internet allows you to automatically distribute data from electronic declarations to the personal accounts of taxpayers. This increases the efficiency in obtaining information about the fulfillment of tax obligations to the budget.

It is possible to send electronically corrected and clarified reports, receive electronically information about the fulfillment of tax obligations to the budget; receiving information electronically from tax authorities.

Other benefits are that the number of technical errors is reduced. Information confidentiality is ensured 100 percent. It is possible in the future to carry out electronic reconciliation. The TKS reporting system provides for automatic downloading from accounting programs.

Users receive electronically new controls over reporting forms. This eliminates violations in terms of filling out declarations and other documents not in accordance with the format. Users of many systems are provided with round-the-clock qualified technical support from specialists regarding installation and operation of the program.

What information services are provided to a taxpayer when submitting reports electronically using the TCS?

With the introduction of this technology, it became possible to automatically provide taxpayers or their authorized representatives with various information services. In particular, the Federal Tax Service of Russia has approved the following list of documents provided to the taxpayer via the Internet and via communication channels:

1) a certificate of the status of payments for taxes, fees and contributions;

2) statement of transactions for settlements with the budget;

3) a list of accounting and tax reporting presented in the reporting year;

4) act of reconciliation of calculations for taxes, fees and contributions;

5) a certificate of the taxpayer’s fulfillment of the obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions at the taxpayer’s request.

Data protection

How is the security issue resolved?

When submitting accounting and tax reporting to the tax authorities electronically via TCS, cryptographic information protection means (CIPF) are used. This is a complex of hardware and software (encryption and electronic digital signature). They ensure information protection in accordance with approved standards. Certified in accordance with current legislation.

The use of an electronic digital signature (EDS) of a document and CIPF ensures:

maintaining the confidentiality of correspondence;

unambiguous identification of the taxpayer who sent the reporting files;

protection of reporting files from unauthorized corrections.

The encryption tools used in the system for submitting accounting and tax reporting to tax authorities electronically via TCS are similar to those used in law enforcement agencies, intelligence services, diplomatic communication systems, banking systems, etc.

Thus, the transmitted reporting is completely protected from unauthorized access. Only the tax office can read files with documents. Because only she has the encryption keys to decrypt the message.

Special communications operators

The organization is going to switch to reporting according to the TKS. What needs to be done for this?

Contact a specialized telecom operator that has been accredited as a Trusted Certification Authority. Conclude an agreement with him and purchase an electronic digital signature (EDS).

But, first of all, it is advisable to familiarize yourself with the legal framework. There is a procedure for submitting a tax return (calculation) in electronic form according to the TKS. It was approved by Order of the Ministry of Taxes and Taxes of Russia dated April 2, 2002 No. BG-3-32/169. There are also Methodological recommendations on the organization and functioning of the system for submitting tax returns (calculations) and financial statements in electronic form according to the TCS. They were approved by Order of the Ministry of Taxes and Taxes of Russia dated December 10, 2002 No. BG-3-32/ [email protected]

Information on the possibility of submitting tax returns under the TKS can be obtained on the website of the Federal Tax Service of Russia for the Republic of Sakha (Yakutia): www.r14.nalog.ru.

Who is a special communications operator?

This is an organization. It provides services for the exchange of information between tax authorities and taxpayers within the framework of the electronic tax reporting system using the TCS. And confirms the date the taxpayer sent his tax returns. The special operator must meet the established requirements, have the necessary technologies and an agreement with the Office of the Federal Tax Service of Russia for the Republic of Sakha (Yakutia).

For example, in the city of Yakutsk there are regional representative offices of Taxkom LLC, SBIS++, and PC GNIVC PRIEOM - REGION.

Does the special operator offer services for a fee?

It operates on a commercial basis. As part of the services for exchanging information and confirming the date of sending reports, the special operator can provide the following services:

— for issuing and maintaining an electronic digital signature key certificate, if it is a Trusted Certification Authority of the Federal Tax Service of Russia;

— registration of the taxpayer as a subscriber in the electronic document management system of the tax authorities;

— provision and maintenance of a software product for preparing reports in electronic form and ensuring the implementation of electronic document management procedures with tax authorities.

And if a citizen does not have the opportunity to purchase a computer, a modem, a program for sending reports, or connect to the Internet. Can he submit reports under the TCS?

In this case, the taxpayer can submit reports through an authorized representative. They have all the necessary hardware and software and the authority to submit reports electronically according to the TCS. If the declaration is submitted signed by an authorized person, then a copy of the power of attorney confirming the authority of this person must be attached to it.

A list of authorized representatives with their contact details is posted on each window of the tax office, starting from the 12th window.

How many taxpayers have switched to electronic reporting?

Taxpayers have appreciated the benefits of the electronic reporting system. 4,723 organizations and 1,024 individual entrepreneurs submit reports under the TKS.

The electronic reporting system is developing and changing qualitatively. Over the years, a group of young professionals has grown in the accounting community. Research shows that they can no longer imagine their work without electronic reporting. And they include the ability to work with electronic reporting systems in the range of professional qualities of an accountant.

For questions regarding the purchase of software for providing tax and accounting reporting for TKS, you can contact official representatives of special operators. Information about official representatives of telecom operators is posted on the website of the Office of the Federal Tax Service of Russia for the Republic of Sakha (Yakutia).

One of the priority tasks of the tax authorities is to improve the conditions and quality of service to taxpayers and the provision of information services to them.

The system for providing tax and accounting reports in electronic form via telecommunication channels (TCC) has a significant impact on increasing work efficiency.

TCS reporting is the provision of a whole range of services related to the provision and updating of software for sending documents in the current format; excluding technical errors; delivery of electronic tax returns to the inspectorate at any time of the day; saving working time. In addition, taxpayers connected to the electronic document management system have the opportunity to send requests to the tax authorities to receive certificates on the status of settlements for taxes, fees, penalties, fines, interest, reconciliation reports, extracts from personal accounts and other electronic documents.

You can connect to the reporting system in electronic form via TCS from specialized telecom operators, a list of which is posted on the website of the Federal Tax Service of Russia www.nalog.ru in the “Presentation of tax and accounting reporting” section.

Interdistrict Inspectorate of the Federal Tax Service of Russia for the Sverdlovsk Region.

Transmission of reports via TCS

Convenience and simplicity are the main parameters for using TCS. If the number of employees in a particular organization exceeds one hundred people, then it is obliged to transmit current information via TCS. This is enshrined at the legislative level. The number is estimated on average over the last 12 months.

Thanks to the capabilities of TCS for customs and others, a special report is generated, which includes all those tax payers who are required to transmit information through telecommunication systems. This is explained by the fact that it is much easier for representatives of competent authorities to check documentation that is presented electronically from large organizations.

Moreover, individual entrepreneurs still have the opportunity to choose the most convenient method of submitting information. But many representatives of individual entrepreneur groups are also inclined to use TCS.

Despite the youth of electronic document management, the popularity of TCS in customs and taxation is steadily increasing.

Composition of an organization's tax reporting

The composition of tax reporting depends on the taxation system and type of activity.

Companies submit the most reports to OSNO. Organizations that use special regimes spend a little less time filling out declarations.

Conventionally, tax reporting can be divided into categories:

Declarations on tax paid in connection with the application of the special regime.
Declarations on property taxes (transport, land, property).
Personal income tax reporting.
Reporting on insurance premiums.
Declarations on taxes paid under the general regime.
Declarations on taxes paid for the use of resources (for example, water tax).

In special modes, they submit a declaration on UTII, a declaration on the tax paid in connection with the use of the simplified tax system, or a declaration on the Unified Agricultural Tax.

On OSNO, the main tax reports are VAT and income tax returns.

Please note that the deadlines for the same reporting may be different for individual entrepreneurs and LLCs. For example, entrepreneurs submit a declaration under the simplified tax system by April 30, and companies must report a month earlier.

Features of reporting

When using telecommunication channels, taxpayers are provided with two different methods of data transmission. This:

via the Internet from any convenient location;
when visiting specialized centers.

The fact is that the Federal Tax Service does not directly accept the necessary reports. This function is assigned to telecommunications and others. Each of them is connected with the tax office through a concluded agreement. Therefore, specialized companies transmit information received from taxpayers using communication channels with appropriate protection to the local Federal Tax Service authorities.

In turn, such organizations enter into agreements with taxpayers. Reporting transfer services can be provided either on a paid or free basis. In any case, they undertake to transmit data to the tax office via secure channels. At the same time, the payer issues a corresponding power of attorney for such an organization, within the framework of which the telecommunications company receives the opportunity to submit documentation to the tax office.

Reporting on average headcount

All companies must submit to the tax office information on the average number of employees for the previous year. This must be done even if there is not a single employee on staff yet (letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390). A similar obligation is assigned to entrepreneurs who hired workers last year. In addition, newly created and reorganized legal entities must report on the average headcount. The deadline is no later than the 20th day of the month following the month of creation or reorganization. There are no special reporting deadlines for newly registered entrepreneurs. This means that in the month following the month of registration, they are not required to submit information about the average number of employees.

Companies and entrepreneurs have the right to choose how to report to them - electronically or in paper form (Clause 3 of Article 80 of the Tax Code of the Russian Federation).

How to submit reports through a telecommunications company?

The simplest and most accessible option for using TCS for customs and tax authorities is for organizations to submit reports at the offices of a specialized company, and the data is immediately provided on electronic media. Then all information is transferred without charging additional fees, only by proxy. The disadvantage of this option is the need for authorized employees to personally visit the offices of such companies.

There is another, more convenient option, when transferring documentation only requires Internet access. But in this case you will have to pay for the service (usually paying for annual subscriptions). Even under such conditions, you will have to conclude a special agreement with TKS.

The advantage of this option is significant time savings. But through such companies it is possible to submit the necessary documentation to both the tax and statistical authorities, the Social Insurance Fund and even the Pension Fund, which is also very convenient for users (managers of large and small enterprises).

Everyone chooses the most suitable option for themselves.

Submission of tax reporting on paper

More and more companies and individual entrepreneurs are switching to electronic reporting. First of all, it's convenient. Secondly, few taxpayers have the right to submit reports on paper.

Paper tax returns can be submitted in two ways: visit the Federal Tax Service or send reports by mail. The declaration can be submitted by the director of the company or an authorized person with a power of attorney. If you decide to send reports by mail, do not forget to make an inventory of the attachment.

The reporting date is equal to the date the letter was sent or the date it was delivered to the inspector during a personal visit.

Reporting

Thanks to the active spread of telecommunication systems in the field of information transmission, the process of generating reporting as such has been significantly simplified. Now specialized software is offered, which is interfaced with a number of popular programs designed for accounting. We are talking about a number of common products like 1C. Moreover, TKS in customs and taxation are regularly updated, as is the software for implementing their main functions.

Working with such programs is simple. This was achieved thanks to an accessible and understandable interface, along with the ability to compile the required documents manually, relying on information taken from various sources. At the next stage, the prepared forms and forms are simply sent for printing.

Completed papers are submitted electronically through the TCS office or via the Internet upon conclusion of the relevant agreement in advance. Both options are equivalent - ultimately, the tax information will be sent encrypted.

Advantages of telecommunication systems

As noted above, telecommunication systems began to be used in practice quite recently. Nevertheless, their popularity is growing quickly and rapidly. This is largely due to their main advantages, including the following:

the ability to transfer data from any convenient point where there is Internet access - from the office, home or any other place;
timely monitoring of compliance with established deadlines;
convenience and comfort of using TCS systems;
eliminating random errors when generating the necessary reports automatically;
instant transmission of information;
Possibility of use at any convenient time and days of the week.

That is, the main advantage is the complete rejection of outdated and inconvenient paper media, along with the presence of arithmetic and logical checks even at the stage of document generation. The latter eliminates not only errors, but also the subsequent submission of updated information.

At the same time, the Federal Tax Service pays special attention to the fact that the introduction of telecommunication systems increases opportunities for remote work, improves the quality of service for taxpayers, and reduces personal visits to tax authorities.

LLC tax reporting

Let's look at two popular modes and the features of reporting in each of them.

LLC on OSNO

First of all, in this mode you need to generate a VAT return. Organizations report taxes four times a year: April 25, July 25, October 25 and January 25. If the deadline falls on a weekend, you can submit the declaration on the next working day. In some cases, a log of received and issued invoices must be sent to the Federal Tax Service. It is rented out by intermediaries, developers and freight forwarders who are not VAT payers. The journal must be submitted by the 20th day of the month following the reporting quarter.

In general, the income tax return is submitted every three months on an accrual basis. Deadlines: March 28 (annual declaration), April 28, July 28 and October 28. Some companies calculate income tax on a monthly basis, so once a month they must submit a tax return and send an advance payment to the budget.

When paying income to individuals, the LLC submits quarterly calculations in Form 6-NDFL. The form must be submitted by the 31st day of the month following the reporting quarter. Report 6-NDFL is filled out with an accrual total. Once a year, form 2-NDFL is submitted (for each employee) until March 1 inclusive.

For insurance premiums, you need to submit a corresponding calculation to the Federal Tax Service. Due dates: April 30, July 30, October 30 and January 30.

The listed reports are an integral part of the work at OSNO. If a company has transport or land, it must pay taxes. But there is no need to submit returns for these taxes from 2021.

If an OSNO LLC has real estate, it will have to submit a property tax return for the year by March 30.

LLC on the simplified tax system

The simplified tax replaces the income tax, so simplified tax returns are not submitted.

Companies must submit a declaration under the simplified tax system. The reporting deadline is March 31. In this case, the composition of the declaration depends on the selected object of taxation. If a company operates on the simplified tax system with the object “income minus expenses,” the declaration should include a title page, sections 1.2, 2.2 and section 3 (for targeted financing). Organizations with the object “income” fill out all sections of the declaration, except 1.2, 2.1.2, 2.2. Section 3 is completed if the relevant data is available.

When paying income to individuals, the LLC submits quarterly calculations using the simplified tax system using Form 6-NDFL. The form must be submitted by the 31st day of the month following the reporting quarter. Report 6-NDFL is filled out with an accrual total. Once a year, form 2-NDFL is submitted (for each employee) until March 1 inclusive.

Simplified workers, like all companies, submit calculations regarding insurance premiums. Due dates: April 30, July 30, October 30 and January 30.

A property tax return must be submitted if you own real estate.

Disadvantages of telecommunication systems in taxation

It is difficult to name the disadvantages of modern telecommunication systems. Thanks to the clear interface of the programs and their wide capabilities, they were easily mastered even by those accountants who have always been adherents of classical systems. Therefore, the only drawback is the need to pay a subscription fee when information is transmitted not through the office of specialized companies, but directly via the Internet.

In theory, there remains the possibility of the server being hacked, but the programmers of TKS LLC and other similar organizations initially developed sufficient protection for it. During the period of practical use of telecommunication systems, such situations and threats did not arise.

Schematic regulations for the provision of electronic declarations

Tax legislation offers specialized regulations that regulate the activities of telecommunications systems. Its main provisions are:

Payers transmit current data through selected telecom operators; this rule also applies to customs TCS.
If you have the appropriate programs and hardware, and a connection to communication systems, you can generate a declaration, a request to the tax authority, and also encrypt information while sending it to the recipient.

Electronic document management in this case has the following features:

the necessary data is prepared;
information is transmitted via TCS to a person authorized by the tax service, who encrypts it and subsequently sends it to the Federal Tax Service;
Within 24 hours, the taxpayer receives a receipt confirming the receipt of electronic documents.

It is important to note that the date of submission of information is usually considered to be the date when the information was received by the telecommunications operator.

In general, the features of document flow in electronic form when transmitting statements and requests to the tax authorities are similar to working with declarations. The only difference is that in this case there is no confirmation of the deadlines for submitting documentation from telecommunications network operators.

Regulatory regulation of tax reporting of an organization

The main document regulating the composition and timing of reporting is the Tax Code. Based on reporting, organizations pay the required taxes, fees and contributions.

There are two reporting categories: taxpayers and tax agents. Legal entities and individuals who, according to the Tax Code of the Russian Federation, are required to pay taxes are called taxpayers. Persons charged with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the budget are recognized as tax agents.

In addition to the Tax Code, regulatory documents include:

orders of the Federal Tax Service on approval of reporting forms and instructions for filling them out;
official explanations of the Federal Tax Service on the application of legislation;
internal documents of the company (accounting policies).

Additional system features

Today, taxpayers are actively using the capabilities of the TCS system. This applies not only to legal entities, but also to individual entrepreneurs.

When submitting all reports electronically, there is no need to duplicate them in paper form.

In cases where there is a need to put specialized marks of tax authorities on the balance sheet and other papers, the taxpayer can contact the tax office. Marks are placed on paper copies of documents held by the Federal Tax Service.

Even if there is an unexpected failure in the telecommunications system, this will not delay the filing of documents by the taxpayer. The fact is that the date of transmission of information is considered the moment the information is transmitted to the telecom operator, regardless of when it reaches the Federal Tax Service.

In addition, through telecommunication systems, taxpayers can quickly request and receive a number of documents they need. Moreover, their numbers are constantly increasing. Now, while in your office, you can request from the tax office:

certificates confirming payment of taxes and contributions;
list of declarations and reports for the previous period;
certificates on the status of tax payments at the moment;
acts of reconciliation of calculations.

TKS - what is it?

TCS stands for telecommunications channel. It allows you to transmit large amounts of information over any distance in a short time. This format of interaction is typical for relations between taxpayers and the Federal Tax Service, extra-budgetary funds, and other controlling structures. Data exchange can be carried out through the use of specialized software installed on a PC, or through online services of official websites of government agencies.

Participants in electronic document management are three parties:

business entity;
intermediary – TCS operator;
regulatory body.

Documents can be sent in both directions - for example, both by the taxpayer to the Federal Tax Service, and from the Federal Tax Service to the business entity. When using TKS, a personal account is created for each taxpayer. Access to it is carried out through an individual login and password, sent documents are endorsed using an electronic digital signature. Sent reporting documents usually do not need to be duplicated on paper and sent by mail or taken to the regulatory authority in person - electronic forms signed with an electronic signature are equivalent to paper counterparts. Documentation can be compiled directly in the program on electronic forms or generated from scanned copies.

Where can I get information about reporting through TCS?

Each taxpayer who has submitted a return through the TCS can obtain information about the submitted reports. To do this, you will have to contact the territorial Federal Tax Service or the telecom operator whose services you used.

Today, representatives of the tax service are encouraging legal entities and entrepreneurs who have not yet used this system to personally evaluate its capabilities. After all, it is convenient for both parties - electronic reporting significantly saves time on its transmission and verification.