The Federal Tax Service of the Russian Federation has prepared amendments to the procedure for submitting a copy of the prepared annual accounting (financial) statements and an auditor's report on them in order to form a state information resource.
In particular, it is proposed to establish the possibility of submitting a mandatory copy of accounting records and an audit report to it not only through a telecommunications channel, but also through a personal account on the website of the Federal Tax Service of Russia.
Provisions on the specifics of reporting by small businesses for 2019 and an auditor's report on it are excluded from the procedure. Let us remind you that at present they have the right to submit such reports on paper.
It should be noted that the obligatory copy of the statements and the auditor's report on it is considered accepted if a receipt of acceptance is received, signed with a strengthened qualified electronic signature of the tax authority.
