Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On September 22, 2015 No. 38949

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

of August 20, 2015 No. CA-7-6/364 @

About approval of procedure for forming of the strengthened unqualified digital signature of the taxpayer

According to article 11.2 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 45, Art. 6157; 2015, No. 24, the Art. 3377) and the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature" (The Russian Federation Code, 2011, No. 15, Art. 2036; 2014, 26, of the Art. 3390) I order to No.:

1. Approve procedure for forming of the strengthened unqualified digital signature of the taxpayer according to appendix to this order.

2. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of informatization.

Acting as head of the Federal Tax Service

S. A. Arakelov

Appendix

to the Order of the Federal Tax Service of the Russian Federation of August 20, 2015 No. CA-7-6/364 @

Procedure for forming of the strengthened unqualified digital signature of the taxpayer

I. General provisions

1. This Procedure is developed according to article 11.2 of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 45, Art. 6157; 2015, No. 24, the Art. 3377) and the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature" (The Russian Federation Code, 2011, No. 15, Art. 2036; 2014, No. 26, the Art. 3390) (further - the Federal Law No. 63-FZ).

2. The strengthened unqualified digital signature created according to requirements of the Federal Law No. 63-FZ and this Procedure is used by transfer by taxpayers - physical persons in tax authority through personal account of the taxpayer of documents electronically.

3. Ensuring functioning of information and technological infrastructure of tax authorities when forming of the strengthened unqualified digital signature of the taxpayer according to this Procedure is performed by Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling.

4. When using of the strengthened unqualified digital signature the taxpayer carries out obligations, the stipulated in Clause 10 Federal Laws No. 63-FZ, and also notifies Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling through personal account of the taxpayer on violation of confidentiality of key of the digital signature.

5. The interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling in case of interaction of tax authorities and taxpayers provides:

creation and the direction of certificates of keys of verification of the digital signature to taxpayers electronically through personal account of the taxpayer;

cancellation of the issued certificates of keys of verification of digital signatures;

provision to taxpayers through personal account of the taxpayer of the digital signature facilities providing possibility of creation of key of the digital signature and the strengthened unqualified digital signature;

maintaining the register of the issued and cancelled certificates of keys of verification of digital signatures.

II. Creation of key of the digital signature and certificate of key of verification of the digital signature

6. Creation of key of the digital signature and the strengthened unqualified digital signature is implemented by the digital signature facilities provided to taxpayers through personal account of the taxpayer.

7. The taxpayer with use of digital signature facilities creates key of the digital signature and receives the certificate of key of verification of the digital signature in electronic form through personal account of the taxpayer.

8. Effective period of the certificate of key of verification of the digital signature constitutes 12 months.

9. The taxpayer is notified by Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling through personal account of the taxpayer not later than fourteen calendar days before expiration of the certificate of the key of verification of the digital signature specified in Item 8 of this Procedure on need of issue of the new certificate of key of verification of the digital signature.

10. After effective period of the certificate of key of verification of the digital signature receipt of the new certificate is performed by the taxpayer independently through personal account of the taxpayer.

III. Signing of electronic documents the strengthened unqualified digital signature

11. Signing of electronic documents the strengthened unqualified digital signature is made with use of the digital signature facilities and keys of the digital signature received according to Chapter II of this Procedure through personal account of the taxpayer.

12. Verification of the strengthened unqualified digital signature of the taxpayer through personal account of the taxpayer is made by Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling with use of the certificate of key of verification of the digital signature of the specified taxpayer.

IV. Cancellation of the certificate of key of verification of the digital signature

13. The plea of nullity of the certificate of key of verification of the digital signature in case of violation of its confidentiality is submitted by the taxpayer to Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling through personal account of the taxpayer or in case of unavailability of personal account of the taxpayer - in any written form.

14. The certificate of key of verification of the digital signature is cancelled by Interregional Inspectorate of the Federal Tax Service of Russia on centralized data handling:

within one working day from the date of receipt of the corresponding statement of the taxpayer;

in case of receipt of key of verification of the digital signature by the taxpayer of the new certificate.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.