Electronic Tax Declaration Belarus. Expenses for electronic tax declaration. Advantages of electronic declaration

Specialist MNS:

Specialists tax authorities, requiring an electronic declaration connection, in all cases are guided by tax legislation.

Inna AlexandrovnaAuditor:

I believe that information technologies should make tax administration not only easier and transparent, but also cheaper for taxpayers. And not at all, but specifically for everyone.

Here is the situation from practice. In connection with financial difficulties Organization from January 2018 does not carry out financial and economic activity. Organization - VAT payer and applies general System taxation. The expiration date of the electronic key has expired in February 2018 there is no money on the current account. In the first quarter, it is necessary to pass only an empty earnings declaration. The new key was spent, and the benefits of this little. It is easier and cheaper to hand over an empty declaration once a quarter on paper.

Vadim StanislavovichAuditor:

Here is another situation. The organization, let's call it "A", was a VAT payer and reporting surrendered in electronic format. In March, she joined another legal entity ("B"), which operates on USN and reporting on paper. When joining the organization "B" in the order of succession, the rights and obligations "A", and "B" must submit a tax return on VAT once. The tax inspector definitely replied that "B" should connect to electronic declaration.

In my opinion, this rate requires clarification by the legislator. After all, in practice, there are cases when the payer for objective reasons does not have the ability to submit a declaration in electronic format. And in this case, the payer of administrative recovery measures seems to me at least at least unfair.

Perhaps, when developing the NK 2019, the legislator should establish a rule of submission of declarations by all payers only in electronic format, while providing for the lack of responsibility measures in the case of a payment receipt of declarations on paper.

Many organizations file tax declarations in the form of an electronic document, i.e. Use the electronic declaration system for these purposes. How to register the costs of connecting to this system? Consider on the example.

Connection to electronic declaration. To connect to the system of electronic taxation declaration, the organization must register as a consumer of the Republican Certification Center State system Management of open keys check of electronic digital signature of the Republic of Belarus (hereinafter referred to as the RSU).

The functions of the operator RUC GosSuokov implements the Republican Unitary Enterprise "National Center for Electronic Services".

To register as a consumer Ruz Gossovok payer can contact:

- Directly in Ruz Gossovok (Minsk, Pr-T. Masherova, 25, Cab. 200, tel. +37517 229 30 00 Dob. 722),

Rutz Gossovok provides registration with the release of the open key certificate. After the expiration of the open key certificate, the registration must be extended. In some cases, the organization may need re-registration (for example, if changed legal address Organizations, forgot your password, etc.).

Reflect the costs of accounting and tax accounting.The fact of the provision of registration services (extension of registration, re-registration) is confirmed by the act of providing a service, which is drawn up and signed on the day of the service.

Expenditures on electronic declaration can be called organizational. They relate to expenses on current activities and are associated with the management of the organization as a whole. Therefore, they can be considered management expenses. Depending on the statutory activities of the established organization, such expenses are reflected in the account:

- accounting for generality costs (account 26) - under industrial and other industrial activities;

- accounting of expenditures for implementation (account 44) - during trade and trade and industrial activities<*> .

When determining financial results Organizational costs, taken into account in the management and reflected in accounts 26 or 44, are written off into the debit of account 90 subsecut 90-5 "Management expenses"<*> .

We also note that the expenses for electronic declaration are included in the cost of reporting periodin which they are actually manufactured (i.e., at the date of the service of the service)<*> .

In tax accounting Expenses for electronic declaration are included in the costs taken into account. They are recognized in the period that includes (according to the principle of accrual), i.e. In the month of their reflection on accounting account<*> .

The amounts of "entrance" VAT organization may take to deduct in general<*> .

Example. The organization in January 2018 was registered as a consumer of Rutz Gossovok. According to the certificate of service, the value of this registration with the release of the open key certificate was 65.40 rubles. (including VAT 10.90 rubles.).

In accounting, incurred costs are reflected in the following records:

Starting from version 4.1.3 Changed Reference Mechanism: Installation by reference books must be executed once, after that, reference books will be updated automatically, as well as the main ones "payer" (see instruction " Transition to automatic reference to reference books»).

Starting from version 4.2.41 To solve the problem of monitoring the account in the Windows Vista operating system and above, it is recommended to conduct an initial installation of the program to disk D, and when it is not absent - to the directory to host application data (for Windows Vista and above - C: \\ Users \\% UserName% \\ APPDATA \\ LOCAL, for Windows XP - C: \\ Program Files).

Starting from version 4.2.43 after the initial installation of the program, at first launch, the form "Available software" to install directory and new types of declarations (previously was done in P.M. Help\u003e Install a new software).

In version 4.2.65, the possibility of submitting tax returns (calculations) in denominated units (the procedure for their submission, see the MNS Resolution of April 29, 2016 No. 16). Please note that after 01.07.2016. need B. obligatory Work with the Version of AWP "Payer" not lower than 4.2.65

In version 4.2.77, the work of interactive tips was implemented when filling out the forms of tax returns: on value added tax, on a tax of a simplified taxation system, income tax with individuals of an individual entrepreneur (notary, carrying out notarial activities in the notarial bureau, a lawyer carrying out lawyer activities individually), single tax with individual entrepreneurs and other individuals. To see the prompts when filling out the forms of tax returns to payers, it is necessary to edit the "payer's status" ("entrepreneur", " entity"," individual ") in the menu item" Parameters / Data on the Payer ".

IN version 4.2.79 Added the ability to create outfits on vacation of alcohol-containing products (item "Citizens / Create Outfit" menu).
To fill out the shapes of the outfitsthe duct of the update from version 4.2.77 and below to version 4.2.79 must be pre-install them. To do this, in the "Help / Install New By ..." menu, select "MNS Update Site" in the Payer Documents Select "Outfits on Alcohol-containing Products" and perform a standard installation (the procedure for adding new payer documents is described in paragraph « 2.6. Adding payer documents (declarations, reports, etc.) » On page 24 "Instructions for installing and configuring software and components" ART payer ". Many user version", page 19 "Instructions for installing and configuring software and components" ARTS payer ". The useful version").

1. For payers that are first connected to the electronic declaration, it is necessary:

• Configure automatic update in accordance with the update setup instructions,
• select the necessary declarations and reference books (hereinafter selected declarations and reference books will be updated automatically)

2. For payers who have a "payer" AWP version 4.3.19 and below, it is necessary:

• configure automatic update in accordance with the update setup instructions,
• run the update version 4.3.19 (or more younger version) to 4.4.26,
• select the necessary declarations (hereinafter referred to as the selected declarations will be updated automatically).

ATTENTION!

1. When updating the payer booster from version below 4.1.3 to version 4.4.26, the reference books does not occur. thereforeafter upgrading to version 4.4.26it is necessary to install on Help\u003e References to install new on ... ".

2. Payers who have versions of the TP version 3.1.2 are installed, perform the following steps:

• replace in the installed Arma directory edeCL to previously saved (for example, from D: \\ Arxived \\ copy Edecl in C: \\ Program Files \\ Edeclaration \\),
• enter the program, configure AWP and update software in accordance with the instructions for setting up updates.

3. Payers who have versions of Version 4.0.1 are installed, perform the following steps:

• save backup directory Edecl (for example, from C: \\ Program Files \\ Edeclaration \\ Copy Edecl.cd: \\ arxived \\) for subsequent data transfer before carrying out the new version,
• setART payer version 4.4.26 ,

• replace in the installed Arma EdeCl directory for previously saved (for example, out: \\ arxived \\ copy Edecl.b: \\ Program Files \\ Edeclaration \\),
• log in to the program, configure the army to update software in accordance with the instructions for setting up updates.

4. Payers who are installed at the versions of the Version Service than 3.1.2, must be preservedupgrade to version 3.1.2 . The update manual is contained ininstructions for update . Then perform actions in clause 2.

About the capabilities of the electronic declaration system

Electronic declaration makes it easier for payers to fill tax returns, automates the procedure of their submission to the tax authorities, ensures that the tax returns are correct.

So, a profit tax declaration, with a simplified tax system, a single tax for entrepreneurs, a single tax for agricultural products, income tax on entrepreneurial activity, the value added tax is filled directly on the MNC portal, which eliminated the need to track the entities of the enterprise And its updates.

In addition, organizations and individual entrepreneurs can use email services:

The personal account of the payer, the functionality of which allows the payer with the Key of the EDS, on the portal of the Ministry of Taxes and the Department of the Republic of Belarus to form a request for a different kind of information and get an answer in automatic mode.

Information center, which is intended to send information for payers for inspections.

Checking payment on the portal. The service is intended to verify the enrollment of the paid tax amount on the facial payer's personal account. He is in demand by individuals connected to the service " personal Area"And pay tax pay cash either through account accounts.

Electronic tax declaration is a tax service service that allows you to submit a declaration in electronic form. The service is designed to save the time of payers and inspection officers, introduce a paperless document flow, to relieve the need for personal visit to the tax authorities, reduce the number of errors and in general make the process more efficiently.

In addition to submitting the declaration of taxes, the electronic service allows you to send any requests and documentation to the inspection, applications for administrative services, receive references. Decision of tax authorities, extracts from the personal account, settlements with the state budget - all this can be found through the service. You can also send reporting in Belgosstrakh and in statistical government agencies, interact with the Ministry of Justice.

Turn to the electronic declaration of tax authorities began in 2009, and their efforts this way of submission of taxes over time has become the main one. Since 2014, VAT declarations are received only in the electronic version. It has been obligatory for organizations where more than 50 employees work. It can be expected that later this practice will spread to other types of taxation.

Connect to system

To start using electronic declaration you need:

• Sign up by subscriber of certifying center (UC) unitary enterprise "Information and publishing center for taxes and fees."
• Create a personal key digital electronic signature - The taxpayer certifies the declaration. It is generated in UC.
• Create a public key certificate - with its help, the tax authorities control the authenticity of the documentation sent and signed by the payer.

After that, you can start filling and sending electronic declarations.

What you need to register in Uz

Representative offices of the "Information and Publishing Center for Taxes and Claims" are open in Minsk and regional centers. In the capital of districts, employees of the RUE from time to time arrive for customer service. The schedule of connections and technical support are coordinated in advance.

The registration service is paid. You can download invoices for legal entities and individuals, as well as individual entrepreneurs on the official website of the center. Paying, it is necessary to go to the organization for the initial registration, issuance of a certificate and software. It is one who is going to sign electronic documentation for digital signature to the center. It is necessary to take a certified notarial copy of the notice of registration, which certifies the number of payer of the social protection of the Ministry of Labor.

Lists of documents for receiving the key differ depending on the status of the payer. Individual entrepreneur Must bring:

• Passport or other document for identity card.
• A copy of the receipt of the paid registration.
• A copy of the PP State Registration Document.
• The information carrier for the key and the passport of this device. The registering organization itself advises to use USB AVPASS or Avtoken manufactured by Avest-Systems. If the payer has its own flash drive with a document, then it can also be used. When you pay, select an invoice for registration without providing media.
• Two instances of the selected print filled with printing fonts (if it is) and signed by the list of IP data. In the form you need to specify the name, registration information, the taxpayer account number, and other information. You can download the list of the list on the website of the certifying center.

For registration individual We only need a passport, a copy of the payment receipt, the carrier of the key with a passport and the filled list for the individual. Also receiving the certificate can leaders of organizations and branches, trusted individuals of the IP.

After a disk with software and a flash drive with an electronic digital signature. By installing the program from the disk to your computer, you can pay taxes, fill and send documents through the system. Before sending a document, you need to sign in the same program by your certificate.

The key and certificate are valid from the year to three, after that they need to be renewed.

Extension of the key and certificate of electronic declaration

Extend the electronic declaration key is not earlier than three months before the expiration of the validity period. In the certificate, you can change any information with the exception of UNE. The procedure for action is the same as at primary registration:

• Download from the Registration Center website an invoice for the extension of the key. In contrast to the primary registration, the validity period of the new certificate can be only two-year. The countdown begins from the date of completion of the past key.
• Pay an account. In a payment bank may require a passport and UNP.
• With a receipt and other documents to appear an authorized organization. You can extend the key as in the UC, so in the tax itself. In the latter case, you need to call and make an appointment. The list of papers is the same as for the primary registration. The new information carrier for the key is not necessary - the former is suitable.

A new key will be recorded in the CAC or tax on the media. Two weeks later, you will have to appear for the new disk - you will refresh the program on your computer and you can use the electronic tax declaration system for another two years.

Electronic declaration - Although not perfect, but convenient and fast way interaction with tax Service and other government agencies. In the future, he can be universal, so to master it now.