How to enter the personal account of a legal entity. What opportunities does the personal account of a legal entity provide. Registration of a legal entity's office for a management company

Is an information service for organizations, institutions and other legal entities. persons. It was created by the tax office to make it easier to interact with taxpayers.

Thanks to this tool, managers and representatives of the company can receive information on settlements with the budget, as well as a number of FTS services directly from their office.

The Federal Tax Service is traditionally one of the leaders among government agencies in the implementation of various services. Created tax Personal Area legal entity persons (LC LE) in order to make it easier to obtain information on debts and overpayments, sending various documents to the inspection, etc.

The following options are available to representatives of the company in LC YL:

Obtaining information on calculations with the budget. In online mode, the user can view data on the amount of taxes paid, debts and overpayments.

Sending inquiries and receiving various information on the status of tax settlements. You can also request a reconciliation act, a certificate of fulfillment of obligations in the service.

Request and receipt of an extract from the Unified State Register of Legal Entities. It is formed in relation to its legal entity. faces.

Sending applications for offset or refund of overpayment. You can also view information about the decisions made by the tax office on such applications or when you clarify the details yourself.

Carry out registration / deregistration of the company at the location of the separate subdivision. And you can also send an application for a separate subdivision using the UTII-1, 3 forms.

Submit various applications and receive responses to them. The service can also track the status of each document.

Submission of documents for amendments to the Unified State Register of Legal Entities. The results of document processing can also be obtained in in electronic format.

Access to the service is provided free of charge. Official website of the taxpayer for legal entity also offers various additional tools. For example, on it you can check a counterparty statement or check the correctness of filling out an invoice. All these tools greatly simplify the work of the manager, accounting and other departments of the company.

Registration in the personal account of a taxpayer of a legal entity

Before registering on the site www.nalog.ru taxpayer's personal account the head (other responsible person) of the organization must obtain a qualified electronic signature (CEP), install Crypto-Pro or another crypto provider and the Crypto-Pro browser plugin. After completing all the steps, you need to go through a check that everything is correctly installed and configured on the site.

Comment. If the check of the conditions for connecting to the service failed, then a hint on how to fix the error will be displayed.

If the check has been successfully completed, the following steps must be taken to register the LC of the legal entity:

Connect the CEP to the computer and open the page in the browser https: //lkul .nalog.ru .

Select the required certificate and enter the PIN code if the system asks for it.

Go to the registration page of LC YL and fill out the form.

Carefully study the documents on working with the system.

Enter your email, code from the picture and wait for the email.

Important. CEP must be issued by one of the certification centers accredited by the Ministry of Telecom and Mass Communications.

After gaining access to the LC of the legal entity, the manager can provide access to the system to other employees of the company. But only on condition that the person to be connected has a TIN and a valid CEP.

Login to the personal account of a taxpayer of a legal entity on the FTS portal

After completing registration, go to open on tax.ru personal account much easier. The user no longer needs to perform software setup if using the same computer. And it is enough to follow these steps:

Insert the media with the CEP into the computer.

Open the page of LC YL.

Select the required certificate.

Enter your PIN.

Wait for the service to load.

If all the settings are correct, then in a few seconds the service will load and you can start working in it.

Organizations can provide access to the system to several employees, and they can additionally connect their branches and other departments to it. A new user can be connected to the system by a manager, another person with full rights access. To do this, he needs to do the following:

Go to the "Administration" section using the menu at the top of the page.

Select the desired action (for example, adding a user).

Fill out the form by entering all the data in strict accordance with the documents.

Check and confirm the information.

The number of employees who can be connected to the system is not limited by the FTS. The head of the organization independently determines who is provided with access to the LC of the legal entity, and who is not, and issues, if necessary, the corresponding local regulations.

Logging into the LC of several organizations from one PC

Quite often, one has to work from one computer with the LC of legal entities of different organizations. Of course, you can use a separate browser for authorization in each account. But this is completely inconvenient, in addition, the choice of Internet browsers in which the service works correctly is very limited (Internet Explorer, Yandex.Browser). Unfortunately, the Federal Tax Service offers only workarounds for working with different offices on the same computer.

To enter the LC of a legal entity of another organization, you need to perform 5 actions:

Exit the current profile. To do this, you can use the "Logout" link at the top of the screen.

Clear browser cache completely. This can be done through the program settings or using specialized software (for example, CCleaner).

Close the browser completely. It is not enough just to close the tab with LC LE, you need to completely exit the program.

Connect the CEP of another organization. The signature must also be issued by an accredited CA.

Open a browser and log in to the LC LE. You will also need to enter the PIN code from the CEP.

Important. Electronic signature keys of different organizations may have different PIN codes, it is necessary to enter the correct one. If you enter the code with an error several times, the ability to use the signature will be blocked.

To work correctly with the online service of another FTS company, you must first install the electronic signature certificate issued for it. Detailed instructions how to perform this operation can be found in the user manual of the used encryption provider (for example, Crypto-Pro).

Previously, legal representatives had to go to the Federal Tax Service personally for the necessary documentation, but now the service allows you to quickly request the required documents.

• at least 600 MB of free hard disk space;
• video card 1020 * 768;
• Windows vista, XP, 7, 9 and higher);
• free RAM from 512 MB.

The development of Internet technologies has led to the creation of various services to facilitate the access of citizens to public services. The taxpayer's personal account is an online service of the Federal Tax Service, developed for the purpose of direct interaction of individuals and legal entities with tax authorities in all regions of the country.

Registration procedure in the personal account of the taxpayer for individuals

An individual can register in a personal account in two ways:

Using a registration card

To obtain it, you must personally contact the territorial branch of the Federal Tax Service, submitting the following package of documents:

• passport;
• certificate of registration as an individual (TIN).

In the event that you make a personal visit to the department tax service for some reason it is not possible, the document can be obtained by an authorized person for whom a notarized power of attorney has been drawn up. The registration card contains a login and password, which will need to be entered in the appropriate form on the registration page located at the Internet address https://lk2.service.nalog.ru/lk/.

Through the portal of public services

To do this, you need to open the authorization page in the system located at the link https://esia.gosuslugi.ru/idp/rlogin?cc=bp... Access to the personal account will be open only if the citizen has previously contacted the operator Unified system identification and authentication with a request to receive details for entering the service under your account. About, .

Using a qualified electronic signature or universal electronic card

In order to become the owner of an electronic signature, you must contact any Certification Center accredited by the Ministry of Communications of the Russian Federation. As a result of the appeal, the citizen will receive a physical medium with an electronic file recorded on it, designed to encrypt information transmitted through telecommunication channels. The service for creating an electronic digital signature is paid.

A universal electronic card is a material carrier containing information about a citizen: number compulsory medical insurance policy, SNILS, etc. It may contain an electronic digital signature received by a citizen at the Certification Center. The issuance of such cards is absolutely free.

Registration procedure in the taxpayer's personal account for legal entities

The procedure for registering in the personal account of a taxpayer for legal entities is more complicated than a similar procedure for individuals... In order to obtain the right to use all the capabilities of a personal account, a legal entity will need to perform the following sequence of actions:

Ensure technical requirements are met

Their list includes:

• operating system Windows XP SP3 or higher or Mac OS X 10.9 or higher;
• a browser that supports encryption of information that meets the requirements of GOST 34.10-2001, 28147-89;
• a crypto provider capable of supporting encryption algorithms corresponding to GOST 34.10-2001 and GOST 28147-89;
• software that allows you to work with electronic digitally signed(for example, software Crypto PRO);
• additional utilities for working with eToken electronic signature keys.

In addition, you will need to install a number of key certificates required to verify the electronic digital signature in the process.

Go through the registration procedure

It is carried out in the following order:

• entering the OGRN of a legal entity;
• signature of the Agreement on opening access to your personal account using EDS;
• entering an e-mail address;
• activation of a personal account using the corresponding link sent to the specified by the user email address.

In the event that the registration procedure is carried out by a person who has a power of attorney to perform such actions on behalf of the company, he will need to upload information about the power of attorney into the appropriate form on the registration page. The above procedure needs to be completed only once - subsequently, the user will be authorized on the service page automatically.

A taxpayer's personal account is a service provided by the Federal Tax Service of Russia to both legal entities and individuals in order to simplify the procedure for obtaining information on the presence of debts to banks and other credit organizations, as well as to implement the possibility of forming and submitting applications for the provision of various types of services through telecommunication channels ...

In order to obtain the right to access this information, you will need to go through the registration procedure on the FTS website, the procedure for which differs depending on which person - legal or natural - owns a personal account in the system.

The personal account of a taxpayer of a legal entity is a modern and constantly evolving electronic service, which was created and supported by the Federal Tax Service of Russia.

A quick and easy way to interact with the tax office, which is useful not only for the heads of the organization, but also for other structural positions (accountant, branch director, and others).

An official project has been created on the Internet, based on the main site nalog.ru for the personal account of a legal entity (various organizations and enterprises) at the address lkul.nalog.ru.

it a great opportunity receive up-to-date and reliable information for the correct operation in accordance with Russian Legislation.

All organizations of different legal forms of education can enter the office using a qualified electronic signature (EDS) and view the payment arrears tax levies, check counterparties by identification number and much more.

It is provided free of charge to everyone who has passed the registration procedure and configured security certificates and all the necessary extensions in the browser for secure work.

Benefits and opportunities

The best programmers and designers are engaged in the development of a remote service, this can be understood after the first entrance to the office. It is recommended for use by all organizations and enterprises in order to quickly respond to changes in legislation Russia.

Main advantages:

• Intuitive interface and well-thought-out navigation structure.
• Mobile app.
• Reliability and safety. Login via electronic signature and secure communication channels.
• Wide functionality for heads of organizations and accountants with the ability to customize access levels.

Possibilities:

• A detailed statement on the payment of tax fees, the presence or absence of arrears.
• Incoming notifications from tax authority in electronic format.
• Online appeal to the inspection with the function of adding files.
• Formation of a package of documents for registration or registration of an enterprise in accordance with the rules.
• Amendments to the Unified State Register of Legal Entities (USRLE).
• Ordering and generating a statement of counterparties from the current federal base.

All the benefits are learned in the learning process and working with the service. Cabinet individual entrepreneurs is largely similar in functionality, but lacks most of the functions of the current one.

This indicates that it has competently implemented Internet sites separately for legal entities, individuals and individual entrepreneurs. Each LC has its own priorities, capabilities and specifics of work.

Registration and creation of a new account

Before starting work, you need to register, install the software on a computer or laptop for electronic signature and connect to the office.

Instructions for registering a new account with the Federal Tax Service:

• Insert the USB drive with EDS into the connector on the PC.
• Open the tax website or go to the address: http://lkul.nalog.ru.
• A new window will open where you need to enter a valid PIN code. Go to the registration page.
• Fill in all the information in accordance with the required lines, check for errors and enter the security code (captcha).
• Confirm creation account by activating the link in the mailbox.

How to enter a taxpayer's personal account for organizations

Important and integral part in connection and authorization is software and a digitally signed USB module.

Authorization for legal entities cannot be performed using a TIN and a password, as is available for individuals and individual entrepreneurs - organizations have stricter control over the security of the connection.

Login toLKUL.NALOG.RU for legal entities:

• Install security certificates corresponding to the CPU device (Crypto Pro) in advance.
• Connect the device to the appropriate connector on your computer or laptop.
• Indicate the location of the certificate on the drive and its correct name (usually the same as the legal name of the company).
• Enter the security PIN.

Connection of a branch or additional representative office of the organization:

• It is important that a separate subdivision (branch) has its own electronic signature.
• From the main account you need to go to the "Administration" section (located at the top of the site).
• Then you need to add a new user by entering the certificate number in the line (consists of Latin letters and numbers).

Problem solving at work

There are some situations that require a timely solution, while there is simply no time for a call to the user support service, due to the fact that the connection with the operator can be expected for 10 and 20 minutes.

A specialized section on the official website (lkul.nalog.ru) opens answers to frequently asked questions about working with a personal account.

Answers on questions:

• During authorization, an error occurs when the electronic signature component is missing. You must use the correct link to go to your personal account (http://lkul.nalog.ru), and then follow all the verification steps.
• An error occurred while signing the document. It is important here in the new forms that open after activating the "Sign and Send" button to click "Yes" (the notification may appear in English "Yes").
• Change of basic data in the questionnaire (email). To change the email address, you need to go to the "Profile" tab of the main menu and confirm receipt of notifications by email. On the new page, set a mailbox or specify a new one. Save your changes.
• Is it possible to work from one personal computer in several personal accounts of different organizations at once? - No, for security reasons, the service will not allow you to open multiple tabs at the same time. If in one window you will be working with enterprise "A", then when you go to the window with enterprise "B", you will have to enter the login and password from the second option, while the first session will be completed.
• What software is required for the correct operation of your personal account? In accordance with the storage device for the electronic signature key, drivers are attached on the accompanying disk. Usually it is Crypto Pro or VIPNet

Document request

The average term for the provision of an extract is 5 working days, there is no way to speed up the process, it is generated automatically.

It is not possible to order a statement about another organization through your personal account. This can be done through a dedicated project.

State registration of a legal entity

The preparation of a set of documents that are necessary for making changes or registering a new enterprise with the Federal Tax Service of Russia has now become possible in online mode, through the official website of the tax office.

Important requirements:

• Scanning multiple sheets is allowed only into one document.
• The image must be transmitted in TIF format in black and white with a resolution of 300 by 300 dots.
• The formation of a package of documents can be carried out using software (for an application, for registration).

Recommendation: it is advisable to check with the regional representative office of the Federal Tax Service in person or by phone, the possibility of obtaining a document through the electronic circulation system. Not all branches can implement the function of accepting documents through the official website.

Contact Information

If you have any questions, you can always get highly qualified phone support hotline or through an appeal in your personal account, which is generated online. Below are the contacts for feedback.

Official site: lkul.nalog.ru (for legal entities) and nalog.ru ().

Hotline phone: 8800-2222222

In this article we will consider: the personal account of a taxpayer of a legal entity. Functionality service. We will also consider what to do if the taxpayer's personal account of a legal entity does not work.

The website of the Federal Tax Service of the Russian Federation provides legal entities with the opportunity to realize their obligations, rights, norms through their Personal Account. The personal account of a taxpayer of a legal entity is intended for organizations that are Russian taxpayers.

Legal entity taxpayer personal account: functionality

The personal account of a legal entity allows organizations, taxpayers of the Russian Federation, to receive a number of services:

• timely learn about debt obligations to the budget Russian Federation, on payments to the budget of the Russian Federation, on decisions taken by tax authorities in relation to this legal entity:
• at any time to receive an extract from the Unified State Register of Taxpayers (USRN) in relation to this legal entity;
• reconcile payments with tax authorities;
• make a request for confirmation of all payments made by a legal entity to the tax authorities;
• in case of errors found in payment documents, the organization has the ability to form an application for payment clarification;
• in case of overpayment, the organization can form an application indicating the offset or return of the overpaid amount;
• timely send to the tax authorities messages in the form C-09-6 about participation in Russian organizations;
• the organization is given the opportunity to both put and deregister separate subdivisions, make changes regarding structural subdivisions, in the form С-09-3-1, С-09-3-2, 1-6-Accounting, 3-Accounting, UTII -1, ENVD-3;
• send documents related to changes in the Unified State Register of Legal Entities (USRLE);
• track the progress of the execution of applications, requests.

Interaction with the tax authority on-line

To use this opportunity, you need to take a number of actions:

• the head or proxy must obtain a qualified certificate of the electronic signature verification key (KSKPEP) in a certification center accredited in the network of trusted certification centers of the Ministry of Telecom and Mass Communications of Russia, of which the Federal Tax Service of Russia is also a member;
• make settings on the website www.nalog.ru;
• using a digital signature, draw up an agreement on access to the Personal Account of a legal entity;
• at the specified address Email get a link that requires activation;
• follow the link and activate the work of the Personal Account.

Registration in the personal account of a taxpayer of a legal entity (step by step instructions)

To register in the Personal Account of a taxpayer of a legal entity on the website www.nalog.ru, you must follow certain step-by-step instructions:

How to connect to the service?

To connect to the service, a legal entity will have to comply with a number of conditions:

• the operating system of the PC must be Microsoft Windows XP or higher, or Mac OS X 10.9 or higher;
• a crypto provider with support for encryption algorithms GOST 34.10-2001 and GOST 28147-89;
• select a browser with support for a secure connection GOST 34.10-2001 and GOST 28147-89;
• install a software component for working with an electronic signature using a Web browser (Crypto PRO EDS browser plug-in version 2.0);
• install a set of drivers and additional utilities for working with electronic keys eToken PKI Client 5.1 SP1.

In addition to the technical readiness of the PC, you must carefully install certificates for electronic signature verification keys:

• the certificate of the "Head Certification Center" - in the "Trusted Root Centers" certificate store;
• the KSKPEP chain, starting from KSKPEP UC, which directly issued its KSKPEP to a legal entity, and to the root KSKPEP, the last one in the chain of certificates, should be installed in the appropriate repositories:
  Self-signed (the “Issued to” field matches the “Issued by” field) qualified certificate of the electronic signature verification key (KSKPEP) of the certification authority, - in the “Trusted Root Authorities” certificate store;
• the rest of the chain certificates are stored in the Intermediate Certification Authorities certificate store;
• KSKPEP, received by a legal entity in a certification center, must be installed in the "Personal" certificate store.

Finally, you need to pay attention to the following conditions:

• nodes http://lkul.nalog.ru and https://lkul.nalog.ru should be installed in the zone of reliable nodes;
• ports 80 and 443 open for receiving and sending packets.

Delegation of authority by the head of the organization

There are often cases when management decisions are delegated to attorneys - in these cases, when registering a taxpayer's personal account, the attorneys must take the following actions:

In addition to full access to work in the Personal Account, the head of the organization can provide access to the Personal Account to other users, but to a limited extent within the required sections. In this case, the user who has access to the Personal Account must have an electronic signature key certificate. For example:

The main modes of the Personal Account

On home page Personal account sections are presented:

• Information about the taxpayer;
• Information about settlements with the budget;
• Calendar.

In the table, we will consider the main modes of the personal account.

Electronic document flow using the service

Ability to exercise electronic document management with tax authorities provides legal entities to quickly and accurately resolve many issues.

Through electronic document flow, taxpayers have the opportunity to:

• send an application to the tax authorities;
• send documents for registration, opening structural unit or branch;
• notify the tax authorities about the change of details;
• control the movement of a document sent by a legal entity to a tax authority.

In the personal account of the taxpayer, the formation of the application takes place interactively, based on the information specified by the taxpayer. For example:

When forming an application for the return of overpaid Money an overpayment will be indicated in the personal account of the taxpayer, on the basis of which it will be possible to form an application.

What to do if the taxpayer's personal account of a legal entity does not work?

It happens that, for reasons unknown to the taxpayer, there is an interruption in the work of the Personal Account. V this case it is recommended to contact the technical support of the service, where you need to fill out the form, indicating:

• Name of company;
• TIN of the organization;
• OGRN;
• Position;
• Contact number;
• E-mail;
• Content of the appeal;
• If necessary, you can attach a file.

Employees Technical support having considered the application, they will send possible ways solutions to the problem. Of course, it is advisable for the manager to be technically well versed in the technical side of the possibility of functioning of the Personal Account of a taxpayer of a legal entity on a specific PC.

Setting up a personal account of a taxpayer of a legal entity

For the successful operation of the Personal Account of a taxpayer of a legal entity, it is necessary to perform some steps:

• Technically prepare the PC for working with the Personal Account of the taxpayer;
• Complete the registration procedure in your Personal Account;
• Follow the link sent to the specified email address.

The well-oiled work of the personal account of a taxpayer of a legal entity allows the head to see in real time all areas of interaction between the organization and the tax authorities, which allows him to comply with legislation, correctly plan the organization's budget and avoid penalties and penalties.

Questions and answers

Question number 1. I found in my personal account erroneous information about my organization. Is it possible to fix it?

Answer: Yes, this error can be corrected. You need to contact the tax authorities through the "Feedback" and describe the situation.

Question number 2. In the personal account of a legal entity, calculations with the budget are presented. Is it possible to save this information on paper?

Answer: You can download this information by saving it on your PC in csv format. This format is opened using MS Excel.

Question number 3. Is it possible to get an extract of a third-party legal entity in the Personal Account?

Answer: In the Personal Account of a taxpayer of a legal entity, it is possible to obtain an extract from the Unified State Register of Legal Entities of only the legal entity for which the Personal Account is registered.

Taxpayer's personal account- this is information resource, which is posted on the official website of the Federal Tax Service of Russia www.nalog.ru, and is intended for taxpayers and tax authorities to exercise their rights and obligations established by the Tax Code of the Russian Federation.

Personal account of a taxpayer - an individual

Citizens can use the taxpayer's personal account both to receive documents from the tax authority and to transfer documents (information) and information to the tax authority.

At the same time, a taxpayer - an individual will be able to receive documents from the tax authorities through the personal account of the taxpayer after sending a notification to the tax authority about the use of the taxpayer's personal account.

Gaining access to the taxpayer's personal account

You can get access to the taxpayer's personal account in one of two ways:

1. Using the login and password specified in the registration card.

An individual can receive a registration card in person at any inspection of the Federal Tax Service of Russia, regardless of place of residence and registration.

When contacting the inspectorate of the Federal Tax Service of Russia at the place of residence, you must have an identity document with you.

When contacting other inspectorates of the Federal Tax Service of Russia, you must have an identity document and an original or a copy of the certificate of registration of an individual (certificate of assignment of a TIN).

2.Using a qualified electronic signature (universal electronic card)

A qualified certificate of the electronic signature verification key must be issued by a Certification Center accredited by the Ministry of Telecom and Mass Communications of the Russian Federation, and can be stored on any medium: hard drive, USB key, Universal electronic map or smart card.

Opportunities for a taxpayer's personal account

The taxpayer's personal account allows:

1. Control the status of settlements with the budget:

Personal income tax. In particular, if in the past tax period (calendar year) tax agents did not deduct the calculated amounts of personal income tax from your income, they should have submitted the relevant information to the tax authority by March 1 following the reporting tax period... In the taxpayer's personal account, you can see whether an individual has an unpaid personal income tax, as well as the amount of debt and penalties (fines) charged on it;

For property tax of individuals, transport and land tax... The taxpayer's personal account indicates actual information on the accrued amounts of taxes, penalties, fines, on the basis of which it is possible to check both the completeness and the reliability of information about the objects of taxation (for example, about real estate, vehicles) held by the tax authorities. Timely receipt of the specified information allows you to promptly inform the tax authorities about inaccuracies and inaccuracies discovered by you;

2. Download programs for filling out a declaration in the form of 3-NDFL

In the personal account of the taxpayer, you can download the declaration in the form of 3-NDFL, as well as fill out such a declaration online and, signed with an electronic signature, send it to tax office electronic.

3. Track status office check tax returns in the form of 3-NDFL

If an individual has applied to the tax authority with an application for the return of the overpaid personal income tax, which arose as a result of recalculation tax base in connection with the use of tax deductions, the tax authority will decide on the refund of the tax after conducting a desk audit.

4. Apply to the tax authorities without a personal visit to the tax office

Appeals sent to the tax authority through the feedback form in the taxpayer's personal account, as well as the tax authority's responses to these appeals, are stored in the "Taxpayer Documents" section.

5. Pay tax debt and tax payments, generate payment documents

An electronic service "Pay taxes" is interconnected with the personal account of the taxpayer, which includes the service "Payment of taxes for individuals", which allows a taxpayer - an individual:

Form payment documents for the payment of property, land and transport taxes before receiving a Single tax notice(in advance);

Generate payment documents for payment of personal income tax, as well as payment documents for the payment of a fine for late submission tax return according to the 3-NDFL form;

Form payment documents for debt payment;

Print generated documents for payment at any credit institution or pay by bank transfer using the online services of banks that have entered into an agreement with the Federal Tax Service of Russia.

Personal account of a taxpayer - a legal entity

Personal account of a taxpayer - a legal entity is a service posted on the FTS website (http://lkul.nalog.ru/), with the help of which an organization can exchange documents with the Federal Tax Service Inspectorate in electronic form and track the status of tax settlements.

To gain access to your personal account you need:

1. purchase a qualified electronic signature (EDS);
2. go through online registration in your personal account on the FTS website;
3. sign an EDS Agreement on gaining access to your personal account.

The technical conditions for connecting to a personal account are indicated on the FTS website (http://lkul.nalog.ru/check.php).

Among other things, through your personal account, you can send to the IFTS:

create or close messages separate subdivisions;

requests for the issuance of a reconciliation certificate, a certificate of the absence of debt, a certificate of the status of settlements with the budget;

application for offset (refund) of overpayment.

In turn, the Inspectorate of the Federal Tax Service can send the documents requested by it to the organization through its personal account, and submit claims for the payment of tax.

Documents posted by an organization or an inspectorate in a personal account are equivalent to documents on paper.

Therefore, having received through a personal account, for example, a requirement to pay tax, the organization must fulfill it.

In this case, the date of receipt by the organization of the document through the personal account is the day following the day of its placement by the inspection in the personal account.

The use of a personal account is the right of the organization, but not an obligation.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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