of July 30, 2010 No. 5187/N/28-8015
Problematic issues of acceptance and processing of electronic tax statements
The State Tax Administration of Ukraine considered your address (...) rather some problematic issues of application of the current legislation, directed to the People's Deputy of Ukraine (...). Taking into account your request the answer to the lifted problems is provided in shape "Question-answer" (is applied).
Vice-chairman S. Lekar
to the letter of GNA of Ukraine of July 30, 2010 No. 5187/N/28-8015
1. Whether there shall be free acceptance of the electronic reporting whether use of services of the special operator for submission of such reporting is obligatory? Whether it is valid if the payer wished to provide the reporting in electronic form, then the relevant organ shall accept it, without sending the payer to any there commercial special operators?
GNA of Ukraine is the executive body providing services in acceptance and processing of electronic tax statements on free basis. As for payment for use of the software on financial accounting, the cost of means of the digital signature and registration in systems of operators of the electronic reporting, the matter is within the competence of their owners and is based on a contract basis with customers of these services.
Thus, the taxpayer voluntarily makes the decision on transfer of the electronic reporting (in the presence of electronic and digital signatures and the signed contract with bodies of GNS) is direct in GNA of Ukraine free of charge or through operators of the electronic reporting. The specified information is carried by employees of bodies of GNS to taxpayers and is lit on the official site of GNA of Ukraine.
2. Whether there corresponds to the legislation compulsion to represent the reporting to State Tax Administration of Ukraine, namely in electronic form (creation of certain obstacles for the report in habitual "paper" type)?
Meanwhile from 01.07.2010 according to the Law of Ukraine of May 20, 2010 N 2275-VI "About modification of some legal acts of Ukraine" taxpayers on value added represent to body of the State Tax Service on free basis together with the declaration on the VAT for the corresponding period of the copy of the registers received and the issued tax delivery notes in electronic form.
3. The company signed the contract for submission to State Tax Administration of Ukraine of the reporting in electronic form and intends to send to the declaration on the Internet. At the same time there is question: whether it is necessary to represent the same declarations on paper forms?
According to payment order. 4.4.2 item 4.4 of Art. 4 of the Law N 2181 tax statements can be provided according to the voluntary decision of the taxpayer to tax authority electronically on condition of registration of the digital signature of advance holders according to the procedure, determined by the legislation according to the item of 4 rubles of the II Instruction for preparation and submission of tax deeds in electronic form means of the telecommunication communication approved by the order GNA of Ukraine of 10.04.2008 N 233 (further - the Instruction N 233), tax deeds in electronic form with obligatory details (including with the digital signature (further - the EDS) the taxpayer (his officials)), provided to compliance with this Instruction, according to the legislation are originals, have legal force, shall be stored and can be used during the judicial or pre-judicial dispute resolution. By Item of 5 rubles of the II Instruction N 233 it is determined that in case of submission of the tax deed in electronic form the taxpayer has the right not to submit tax deeds on papers. At the same time tax statements in bodies of Tax Service according to item 4 of Methodical recommendations about centralized acceptance and computer processing of tax statements of taxpayers in OGNS of Ukraine approved by the order GNA of Ukraine of 31.12.2008 of N 827, are submitted (go): on papers - personally; on paper nositelyakhpochtovy departures; on electronic media with appendix of the printed-out originals of documents of tax statements on papers - personally; means of telecommunication connection with imposing of the EDS - in the center of processing of electronic reports, including through the operator. That is submission to bodies of the State Tax Service of tax statements on electronic media (magnetic disks, flash cards, compact disks) personally by the taxpayer is performed with appendix of the printed-out originals of documents of tax statements on papers. Submission of tax statements in electronic form by the taxpayer with imposing of the EDS means of telecommunication communication is performed without appendix of the printed-out originals on papers.
4. Who shall sign the reporting in electronic form which is submitted in bodies of State Tax Administration of Ukraine?
After preparation by the taxpayer of the tax deed in electronic form the digital signatures (DS) of officials of the taxpayer in the following procedure are imposed on it: the first - the EDS of the chief accountant (accountant), the second - the EDS of the head (director), third - the EDS which is analog of impress of a seal of the taxpayer. In case of absence at the taxpayer of position of the accountant digital signatures of officials of the taxpayer are imposed in the following procedure: the first - the EDS of the head (director), the second - the EDS which is analog of impress of a seal of the taxpayer. The taxpayer - physical litsomsubjekt of business activity digital signatures are imposed in the following procedure: the first - the EDS of the taxpayer - physical person, the second - the EDS which is analog of impress of a seal of the taxpayer (in the presence) (river of the III Instruction N 233).
5. Whether terms of submission of the reporting in electronic form differ from terms of submission of the reporting in paper? Whether really such reporting is accepted from 9:00 till 18:00 daily, except output, festive and non-working days (I ask to report such days and hours)?
Tax deeds in electronic form can be sent to bodies of GNS by means of telecommunication communication for the accounting periods in the terms determined by the legislation for the relevant tax deeds in paper form. In case of departure of electronic documents the taxpayer independently determines deadline of their departure (considering time for timely delivery of documents in bodies of GNS in case of possible damage of telecommunication communication or not receipt of the first receipt). The tax statements in electronic form received by bodies of GNS after deadline are considered provided with violation of term. Bodies of GNS of Ukraine accept tax statements from 9 h 00 min. to 18 h 00 min. daily, except output, festive and non-working days (river of the III Instruction N 233).
6. What is acceptance of the reporting provided in electronic form confirmed by?
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