Legislation

Y2012

Order of FNS of Russia dated 29.06.2012 № ММВ-7-6/465@ 

Approves signature format for documents sent to tax authorities in e-form via telecommunication channels. Was enacted in order to ensure possibility for taxpayers to send documents in e-form to tax authorities according to clause 3 article 80, clause 2 article 93 clause 5 article 93.1 of Tax Code of RF.

Order of FNS of Russia dated 20.04.2012 N ММВ-7-6/253@ 

On approval of Temporary statement on electronic document management authorized provider network and Temporary statement on accession procedure to electronic document management authorized provider network 

Order of FNS of Russia dated 19.04.2012 №ММВ-7-6/251@ 

On amendments to Order of FNS of Russia dated 09.11.2010 № ММВ-7-6/535@

Order of FNS of Russia dated 21.03.2012 № ММВ-7-6/172@ 

On approval of electronic formats for source documents TORG-12 and Works (services) acceptance certificate

Order of FNS of Russia dated 05.03.2012 N ММВ-7-6/138@ 

«On approval of formats for invoice, received and issued invoice log book, bought day book, sales book, additional sheets for bought day book and sales book in electronic form»

Order of FNS of Russia dated 14.02.2012 № ММВ-7-3/83@ 

«On approval of codes for operations on value added tax, necessary to log received and issued invoice log book»

LETTER of Minfin RF dated 31.01.2012 № 03-07-15/11 

On possibility to use till April, 1st 2012 forms of documents used in value added tax calculation, approved by resolution of Government of Russian federation dated December, 2nd 2000 N 914

Order of FNS of Russia dated 30.01.2012 № ММВ-7-6/36@ 

«On approval of document format used for issue and receipt of invoices in electronic form via telecommunication channels with electronic signature»

Y2011

Resolution of Government dated 26.12.2011 №1137 

«On forms and filling rules for documents used in value added tax calculation»

LETTER of Minfin RF dated 05.10.2011 N ЕД-4-3/16368@ 

On special electronic document use issues

LETTER of Minfin RF dated 26.08.2011 N 03-03-06/1/521 

Question: A company plans to implement electronic document management for consignment notes (form TORG-12) signed with digital e-signature...

LETTER of Minfin RF dated 01.08.2011 N 03-07-09/25 

Clarification on certification of electronic document manager operators.

Federal Law of RF dated 19.07.2011 N 245-ФЗ 

«On amendments to part one and two of tax Code of Russian Federation and separate legal acts of Russian Federation on taxes and dues» 

LETTER of Minfin RF dated 07.07.2011 N 03-03-06/1/409 

Answers to questions on relevance in law of electronic source documents signed by digital electronic signature, and on possibility to submit upon tax authority request documents issued in electronic form in the format stated by agreement between the companies (participants of electronic document flow) and conforming expenses on profit tax.

Order of Minfin RF dated 25.04.2011 № 50н 

«On approval of procedure of issue and receipt of invoices in electronic form via telecommunication channels with digital electronic signature»

Federal Law of RF dated 06.04.2011 N 63-ФЗ «On electronic signature» 

Governs relations in the sphere of electronic document use in civil law transactions, provision of state and municipal services, execution of state and municipal functions, in other legally valid actions. From 01.07.2012 fully replaces FZ RF dated 10.01.2002 №1-FZ «On digital electronic signature»

Order of FNS of Russia dated 17.02.2011 N ММВ-7-2/168@ 

«On approval of Procedure of submission of documents (information) and procedure of submission of documents (information) on request of tax authorities in electronic form via telecommunication channels (amendment to Order FNS of Russia dated 07.11.2011 N ММВ-7-6/733@)»

LETTER of Minfin RF dated 01.02.2011 N 03-03-06/1/47 

Question: CJSC being exchange broker has implemented corporate information system...

LETTER of Tax and customs and tariff politics department of Minfin RF dated 11.01.2011 N 03-03-06/1/3 

Clarification on relevance in law of source electronic documents (in particular fixed assets object acceptance certificate (template OC-1), duty assignment for business trips and completion report (template Т-10а), expense report (template АО-1)).

Y2010

Resolution of Federal arbitration of Volgo-Vyatsjy Region dated 11.08.2010 on case N А43-5226/2010 

FAC of Volgo-Vyatsky region acknowledged relevance in law of electronic document signed with digital electronic signature (Resolution dated August, 11th 2010 on case N А43-5226/2010.) Claimant required recover a debt from defendant for unpaid goods...

Federal Law of RF dated 27.07.2010 №229-FZ 

«On amendments to part one and two of tax Code of Russian Federation and separate legal acts of Russian Federation, and on acknowledgement of some legal acts of Russian Federation expired due to settlement of debt on tax and dues, penalties and fines and some other issued of tax administrating»

Documents of Diadoc

List of documents