ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of September 1, 2022 No. 132n

About introduction of amendments to Orders of the Ministry of Finance of the Russian Federation of September 11, 2020 No. 188n and of December 29, 2020 No. 329n

According to Item 1 of Article 83 and Item 1 of article 84 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2019, 39, of the Art. 5375) I order to No.:

1. Bring in particular accounting in tax authorities of physical persons - the foreign citizens and persons without citizenship who are not individual entrepreneurs, the Ministries of Finance of the Russian Federation approved by the order of September 11, 2020 No. 188n (registration No. 59891), the following changes is registered by the Ministry of Justice of the Russian Federation on September 15, 2020:

1) in Item 13:

to add paragraph two after words of "his representative" with the words "or it is directed with use of the single portal of the state and municipal services";

add with the paragraph of the following content:

"The application of physical person for registration in tax authority submitted in tax authority electronically with use of the single portal of the state and municipal services is signed by the strengthened unqualified digital signature which certificate of key of check is created and used in the infrastructure providing information and technological interaction of the information systems used for provision of the state and municipal services electronically.";

2) in Item 14:

the fifth after words to "communication channels" to add the paragraph with the words "or with use of the single portal of the state and municipal services";

to state the paragraph of the seventh in the following edition:

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