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ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 26, 2015 No. MMB-7-6/216 @

About input in commercial operation of subsystem "Private office of the taxpayer of the individual entrepreneur"

For the purpose of improvement of quality of the services provided to FNS of Russia to taxpayers and enhancement of information exchange of tax authorities with taxpayers with use of the Internet, according to the Regulations on the organization of works on development of the automated information system of the Federal Tax Service approved by the order of FNS of Russia of 29.03.2013 No. MMB-7-6/134 @ and also following the results of the trial operation which is carried out according to orders of FNS of Russia of 30.03.2015 No. MMB-7-6/128 @ "About carrying out trial operation of subsystem" "Private office of the taxpayer of the individual entrepreneur", of 05.05.2015 No. CA-7-6/181 @ "About introduction of amendments to the order of FNS of Russia of 30.03.2015 No. MMB-7-6/128 @ "About carrying out trial operation of subsystem "Private office of the taxpayer of the individual entrepreneur" of 19.05.2015 No. MMB-7-6/202 @ "About introduction of amendments to orders of the Federal Tax Service of 30.03.2015 No. MMB-7-6/128 @ and of 05.05.2015 No. CA-7-6/181 @", I order:

1. Put into commercial operation subsystem "Private office of the taxpayer of the individual entrepreneur" (further - subsystem of "LX of SP").

2. Approve:

2.1. Regulations of operation of subsystem "Private office of the taxpayer of the individual entrepreneur" tax authorities and FKU "Nalog-Service" of FNS of Russia (further - Regulations) according to appendix No. 1 to this order;

2.2. Recommendations for the taxpayer about work with "Private office of the taxpayer of the individual entrepreneur" (further - Recommendations for NP) according to appendix No. 2 to this order.

3. To management of information technologies (T. V. Matveev):

3.1. Provide coordination of works on input in commercial operation of subsystem of "LX of SP" according to this order, the Regulations, Recommendations for NP.

3.2. In accordance with the established procedure to organize technical maintenance of subsystem of "LX of SP" in the course of commercial operation.

4. To management of standards and international cooperation (D. V. Volvach) to organize holding the information campaign directed to informing taxpayers on input in commercial operation of subsystem "LX of SP" and its functionality.

5. To the Departments of FNS of Russia for subjects of the Russian Federation:

5.1. Provide input in commercial operation of subsystem of "LX of SP", accomplishment of Regulations and holding actions for informing taxpayers on input in commercial operation of subsystem of "LX of SP".

5.2. In two-day time from approval date to bring this order, the Regulations, Recommendations for NP to tax authorities subordinated to them.

5.3. Provide control of accomplishment of Regulations by tax authorities subordinated to them.

6. (R. V. Filimoshin) to provide to federal state institution "Nalog-Service" FNS of Russia:

6.1. Input in commercial operation of subsystem of "LX of SP" and accomplishment of Regulations.

6.2. Maintenance in operating state of the software and hardware placed in Federal state institution "Nalog-Service" FNS of Russia which is part of subsystem of "LX of SP".

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

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

Approved by the Order of the Federal Tax Service of the Russian Federation of May 26, 2015, No. MMB-7-6/216 @

Regulations of operation of subsystem "Private office of the taxpayer of the individual entrepreneur" tax authorities and FKU "Nalog-Service" of FNS of Russia

List of reducings

 

Reducing

Disaggregation

EGRN

Unified state register of taxpayers

UNIFIED STATE REGISTER OF INDIVIDUAL ENTREPRENEURS

Unified State Register of Private Entrepreneurs

ENVD

Unified imputed income tax for separate types of activity

SP

Individual entrepreneur

IFTS

Inspectorate of the Federal Tax Service of Russia, Interdistrict Inspectorate of the Federal Tax Service of Russia

KRSB

Card of calculations with the budget

KSKPEP

Qualified certificate of key of verification of the digital signature

"LX OF SP"

Private office of the taxpayer of the individual entrepreneur

LK-2

Private office of the taxpayer for physical persons

LK-3

Private office of the taxpayer of the legal entity

NP

Taxpayer

PSRNSP

Primary state registration number of the individual entrepreneur

PERSONAL COMPUTER

Program complex

SEOD PERSONAL COMPUTER

Program complex of the local level "System of Electronic Data Processing"

ON

Software

PE

Commercial operation

EDMS

Electronic document management system

TP

Engineering procedure

TBD OF "LX OF SP"

Technological database "LX of SP"

UFNS

Department of FNS of Russia

MEDICAL AND OBSTETRICAL CENTRE

Fund of algorithms and programs

FBD

Federal database

FEDERAL LAW

Federal Law

FKU "Nalog-Service" FNS of Russia

Federal state institution "Nalog-Service" of the Federal Tax Service

FPD

File of data transmission

FHD

Federal storage of data

 

1. General provisions

The document contains operating procedure of tax authorities and FKU "Nalog-Service" of FNS of Russia in case of operation of subsystem "Private office of the taxpayer of the individual entrepreneur" (further - "LX of SP").

The scheme of work of subsystem "Private office of the taxpayer of the individual entrepreneur" is given in Appendix No. 1 to these Regulations.

Appointment

Purpose of subsystem of "LX of SP" consists in process optimization of interaction of the taxpayer - the individual entrepreneur with divisions of FNS of Russia by provision to the taxpayer of access to information resources of FNS of Russia with use of telecommunication channels and the organizations of electronic document management. It will allow to raise collecting of taxes by complete and high-quality informing the taxpayer on condition of processes of tax administration on its taxation objects, to accelerate processes of acceptance and document handling and will give the chance to make the correct decisions regarding monitoring and management of condition of calculations of the taxpayer with the budget.

Purposes:

The subsystem purposes of "LX of SP" are:

- forming of the circle of electronic interaction of taxpayers with tax authorities on the Internet portal of FNS of Russia providing the simplified mechanisms:

- interactions with the taxpayer;

- rendering services to the taxpayer;

- realization by the taxpayer of the rights and obligations assigned to him by the Tax Code of the Russian Federation and the Federal Law of 08.08.2001 No. 129-FZ "About state registration of legal entities and individual entrepreneurs;

- increase in degree of knowledge of taxpayers,

- increase in efficiency of tax administration.

"The LX of SP" contains the following information on the individual entrepreneur:

- the data, containing about it in the Unified State Register of Individual Entrepreneurs, in volume of the statement from the Unified State Register of Individual Entrepreneurs;

- information on registration in tax authorities;

- values of the main indicators of calculations with the budget for the taxpayer in general, information on the list of obligations on KRSB, information on condition of calculations with the budget for the list of KRSB, information on the documents and transactions creating condition of calculations with the budget including on the documents and transactions considered in KRSB;

- information on the tax amounts which are not checked by tax authority to compensation or reduction of obligation on the tax discharge declared in declarations/calculations;

- information on the settled debt (delayed spread re-structured to the investment tax credit);

- information on the performed decisions on offsetting and rebate, about the made decisions on payment refining;

- information about unexecuted it requirements of the tax discharge and other obligatory payments;

- information on measures of recovery by enforcement of debt;

- information on shortage, the debt on penalty fee and penalties recognized hopeless to collection and which is written off according to the decision of tax authority based on article 59 Tax Code of the Russian Federation and the order of FNS of Russia of 19.08.2010 No. YaK-7-8/393 @;

- data on the applied systems of the taxation;

- information on the course of conducting cameral checks.

"The LX of SP" provides to the taxpayer the following services on the basis of electronic document management:

- on state registration of the individual entrepreneur:

- possibility of receipt of the statement from the Unified State Register of Individual Entrepreneurs (about) on paper or in electronic form on the basis of data Unified State Register of Individual Entrepreneurs;

- direction possibility in tax authority of documents for state registration of modification of the data on SP containing in the Unified State Register of Individual Entrepreneurs (form No. P24001), modification of the data on peasant farm containing in the Unified State Register of Individual Entrepreneurs (No. P24002) form, for state registration of the termination of activities as SP (No. P26001) form, for state registration of the termination of peasant farm (No. P26002) form;

- on accounting of the legal entity:

- possibility of submission of statements for the purpose of statement, removal from accounting of the individual entrepreneur as the taxpayer of ENVD (in form No. ENVD-2/ENVD-4);

- possibility of submission of messages on all cases of participation in the Russian organizations and the foreign organizations (in form No. C-09-2);

- on the services connected with calculations with the budget:

- refining of the obscure payments;

- provision to the taxpayer of the notification of tax authority on wrong specifying of details in the payment document;

- refining of payment documents in which the taxpayer independently found errors in registration;

- implementation of offsettings and returns of the tax amounts which are excessively paid to the budget by the taxpayer and other obligatory payments;

- initiation of carrying out joint reconciliation of calculations with the budget;

- rendering services in information servicing of the taxpayer in the form of provision of the certificate of execution by the taxpayer (the payer of charges, the tax agent) of obligation on tax payment, charges, penalty fee, penalties, the certificate of condition of calculations for taxes, charges, penalty fee, penalties, percent, the reconciliation statement of calculations for taxes, charges, penalty fee and penalties, the statement of transactions by calculations with the budget, the list of tax declarations (calculations) and the accounting records provided in reporting year;

- data on the documents, arrived from the taxpayer in tax authorities (acceptance of appeals of the taxpayer to FNS of Russia for the purpose of enhancement of the tax legislation, activities of FNS of Russia, informing on violations of the law and the rights of the taxpayer for the purpose of receipt of explanations in case of display in "LX of SP" doubtful or raising questions of data on registration of SP, of registration (removal from accounting), of calculations with the budget and also in case of problems on work of subsystem of "LX of SP" in general, offers on its enhancement).

Besides, in "LX of SP" standard questions of taxpayers and answers to them regarding connection and use of "LX of SP" are placed.

Objects of automation of FNS of Russia are:

- Federal state institution "Nalog-Service" FNS of Russia (further - FKU "Nalog-Service" of FNS of Russia);

- IFTS.

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