CrimeaPRESS reports:
From March 1, 2024, authorized representatives of certain categories of taxpayers are required to use only electronic powers of attorney when submitting tax returns or calculations to the tax authorities. If the power of attorney is received after this date on paper or in the form of a scanned image, then the acceptance of such documents may be refused.
We are talking about those business entities whose average number of employees for the previous year exceeded 100 employees, as well as those who are required to submit tax reports in electronic form through an electronic document management operator.
To submit to the tax authority, a machine-readable power of attorney (MRP) must be used.
MCD is an electronic power of attorney for signing electronic documents or performing actions. The power of attorney is generated in the form of a structured XML file that can be read by the program.
A convenient service has been created on the website of the Federal Tax Service of Russia “Creation and verification of a power of attorney in electronic form”.
When forming a power of attorney using the service, you must provide the following information:
- about the power of attorney — the validity period and number, which you need to create yourself, taking into account the company regulations;
- about the principal — a company or individual entrepreneur;
- about the representative — the person who will send documents to the Federal Tax Service;
- about powers — what an employee can do under this power of attorney.
When the power of attorney is generated, the individual entrepreneur or the head of the company will need to sign it using a qualified electronic signature. The power of attorney can be downloaded as a file, which will be attached to documents and reports sent to the tax service.
Since the use of an electronic power of attorney is not a basis for terminating the validity of previously issued powers of attorney, you can send documents based on powers of attorney submitted before March 1 on paper before their expiration date.
It should be noted that from March 1, powers of attorney in the form of an electronic document are drawn up in the format approved by order of the Federal Tax Service of Russia dated September 19, 2023 No. ED-7-26/648@.
source: press service of the Federal Tax Service of Russia in Sevastopol
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