ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of July 31, 2014 No. MMB-7-6/398 @

About approval of Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) electronically for telecommunication channels

For the purpose of reduction in compliance with the Federal Law of 28.06.2013 No. 134-FZ "About modification of separate legal acts of the Russian Federation regarding counteraction to illegal financial transactions" the legal acts of FNS of Russia regulating submission of the reporting electronically under telecommunication channels and according to the order of FNS of Russia of 30.05.2014 No. MMB-7-6/307 @ "About input in commercial operation of the software "System of legally significant electronic document management in case of submission of tax declarations (calculations), accounting records and other documents in electronic form" I order:

1. Approve Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) electronically for telecommunication channels according to appendix to this order (further - Methodical recommendations).

2. To management of informatization (T. V. Matveev), Federal State Unitary Enterprise GNIVTS FNS of Russia (V. B. Bezrukov) in accordance with the established procedure to finish the software realizing submission of tax declarations (calculations) electronically for telecommunication channels.

3. To the Departments of FNS of Russia for subjects of the Russian Federation, interregional Inspectorates of the Federal Tax Service of Russia for the largest taxpayers:

3.1. In three-day time from the date of the publication of this order to provide bringing Methodical recommendations to all participants of information exchange electronically on telecommunication channels (territorial tax authorities, regional operators of electronic document management, taxpayers).

3.2. Provide execution of Methodical recommendations.

4. Enact Methodical recommendations from 01.08.2014.

5. Recognize invalid from 01.09.2014:

the order of FNS of Russia of 02.11.2009 No. MM-7-6/534 @ "About approval of Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels";

the order of FNS of Russia of 06.04.2010 No. MM-7-6/173 @ "About pilot project on realization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels without specialized telecom operator the taxpayers staying on the registry in interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers".

6. In case of the conclusion of contracts with operators of electronic document management according to appendix No. 2 to the order of FNS of Russia of 27.12.2013 No. MMB-7-6/658 @ "About introduction of amendments to orders of FNS of Russia" the certificate of conformity of the software of the operator of electronic document management to requirements of regulatory legal acts of FNS of Russia issued based on the order of FNS of Russia of 02.11.2009 No. MM-7-6/534 @ "About approval of Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) in electronic form for telecommunication channels" to count up valid to the termination of its effective period.

7. To impose control of execution of this order on the deputy manager of the Federal Tax Service A. S. Petrushin.

No. MMB-7-6/398 @ are approved by the Order of the Federal Tax Service of the Russian Federation on July 31, 2014

Methodical recommendations about the organization of electronic document management in case of submission of tax declarations (calculations) electronically for telecommunication channels

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