Interview of TAdviser with the head of department of information technologies of FTS Tatyana Matveeva

Tatyana Matveeva: It is very difficult to speak about such distribution of services of FTS because, first, not all services are provided to MFC, not all services are provided on EPGU. The second, it is necessary to separate rendering state services in understanding of the legislation and a quantity of convenient information services which do not fall under a concept of state services. Therefore there is no definite answer to your question.

MFC develop – we transfer a part of services there, including we try to transfer the maximum number of services to paperless turnover. EPGU is the code of state services in electronic form and it is clear that there to a lesser extent it is possible to speak about some services, generally it is really state services. If to speak about the website of FTS, then both state services, and services are provided there. At us there is a lot of services, and they make the lion share of what we have on the website.

In order that it was possible though to compare something to something, let's take one state service and we will look how it is distributed between these channels. For example, state registration of the legal entities (LE) and individual entrepreneurs (IE).

In 2015 for state registration of YUL and SP it was submitted 4.5 million applications. Including, through inspections – 79% (3.5 million), through MFC - 3.8% (168.5 thousand), through EPGU of 0.1% (3.9 thousand), via the website of FTS – 4.4% (199 thousand). Otherwise – through post offices, telecommunication channels – 12.7% (564 thousand).

We see that still maximum quantity of statements moves personally. 79% are quite a lot. We understand it and we aim to transfer applicants to an electronic form. We work, including, within increase in a position of Russia in the rating of Doing Business, we optimize and we reduce registration time, we optimize service, we reduce quantity of steps for the person who wants to create the company.

Besides, we study with banks option of filing of application on state registration with the strengthened qualified electronic signature from special bank services. Thus, we expect that the percent of requests for state registration in electronic form will increase.

In general, increase in demand of taxpayers for receiving services by means of electronic services is noted in recent years, the number of requests for receiving public services in electronic form increases. It is connected, including with development of such services of FTS as personal accounts of taxpayers of individuals, legal entities and individual entrepreneurs and also expansion of the list of the services available to receiving in electronic form.

Tatyana Matveeva: One of the biggest problems is a complexity of use of the strengthened qualified electronic signature (SKEP) for ordinary citizens for today. From SKEP electronic documents are registered and pass instantly, but at the same time people have considerable problems with acquisition and installation of the means cryptographic data protection (MCDP) on the computer.

For example, as SP the seller of flower shop which not to be obliged at all by the advanced user of the computer can be registered, say.

Nevertheless, we try to make our services available to all users, acting within the existing restrictions. The same seller of flower shop can file documents on state registration as SP in electronic form without SKEP, however for the identity certificate it should come to inspection personally when obtaining the certificate on state registration.

In general the situation with demand of public services in electronic form could change significantly if the electronic signature became public for citizens, for example, within the electronic passport (that the electronic signature was issued by default, and it would not need to be bought). The person uses separate state services of all few times in life, and there is no wish to buy for the sake of it the electronic signature to him of course.

Within electronic society with rendering legally significant services in electronic form the electronic signature should become the convenient, clear and comfortable tool for people.

Tatyana Matveeva: In "Application for State Registration of Individual Entrepreneurs and Legal Entities" service three methods of authorization at the choice of the user including using "A personal account of the taxpayer for individuals" are provided. Other method - using E-mail - also is extremely simple for those who have no LK of FL. Nevertheless, these services develop in parallel. If we made an input in service of registration of YUL and SP only through a personal account of the individual (LK of FL), knowing all data on the user, then it would turn out that we force people to open a personal account …

Tatyana Matveeva: Yes. And there can be a person does not want. Therefore it turns out that we should have a service separate of a personal account that any user could come and irrespective of existence of a personal account to use this service.

On the other hand, I, certainly, you understand that if you already have a personal account …

Tatyana Matveeva: It would be pleasant if certain data in different other services predzapolnyalis. We already set for ourselves the task – to integrate the maximum number of services which require it. It is both about integration with a Unified identification and authentication system, and about internal integration of our services – that the Personal account of the taxpayer could be used as uniform point of entry.

Part of works is already made, a part still should be executed. For example, already now from the Personal account of the taxpayer (the physical, legal entity or SP), it is possible to seize the opportunity of online making an appointment (the same data repeat there) or to look at information stands.

But all of us equally consider that even without LK the user should have an opportunity to come and use service from scratch.

Tatyana Matveeva: Advanced users have some requirements, at those who do not want to create LK – other requirements. There are nuances.

Tatyana Matveeva: The most demanded service is providing declarations. We have 47 services, 17 of which are delivery of declarations.

The share of the taxpayers organizations who are conducting financial and economic activity and submitted tax declarations (calculations) for TKS (to telecom channels, i.e. on the Internet, - a comment of TAdviser), made 96.03% (in 2014 - 94.1%, in 2013 - 81.3%).

The share of taxpayers - individual entrepreneurs (employers) who submitted tax declarations (calculations) for TKS to tax authorities made 80.53% (in 2014 - 78.85%, in 2013 - 76, 05%).

Now we can quite be proud of the reached indicators though there are always perspectives for development.

Tatyana Matveeva: There are those who buy, there are those who hand over through agents. We, certainly, welcome submission of reports in electronic form. Operators of electronic document management in return also stimulate small business to transition to modern technologies. Some companies free of charge issue signatures. Other operators provide web services where for small business a part of services in principle appear free of charge.

Tatyana Matveeva: Economy of paper and time, the accountant does not need to go to inspection and to stand in a queue. And on the party of tax authorities it is not necessary to enter data from paper. It increases the speed and quality of processing of the reporting, reduces quantity of errors when entering data into base.

Tatyana Matveeva: Yes, it was gradual growth. A story with submission of reports through communication channels began in 2002. And by this moment we passed a difficult, but successful way on information technology implementation with this sphere. FTS, probably, the first federal executive authority which was puzzled with the translation of the documents arriving to us in an electronic form. In 2002 there was only 1 form of the declaration which could be provided in electronic form. Now tax authorities completely exchange all documents in electronic form with taxpayers. Everything that could be formalized, we formalized that cannot be formalized – exchange goes in a type the scan images, the signed SKEP. Eventually, all taxpayers accepted it as de facto. In our opinion – it is convenient to both parties of interaction - both taxpayers and tax authorities.

Tatyana Matveeva: Yes the number of inspections is reduced. Divisions are enlarged, services are centralized. At the beginning of the 2000th years FTS had about 2.5 thousand inspections, now - slightly less than 1000. Certainly, some inspections had territorially isolated jobs, but, nevertheless, inspections are enlarged. Also there is a reduction of government employees. For the beginning of the 2000th we had more than 180 thousand employees, a little more than 140 thousand now. The staff of tax authorities at transfer of services to an electronic form passes from routine functions unusual for tax authorities (mass input of documents, printing of notifications, etc.) to better tax administration.

Tatyana Matveeva: In terms of convenience of services to users we develop our interaction with the Uniform Portal of Public Services (UPPS). A number of services which are on the website of FTS is already implemented on EPGU. These are such services as "Learn a TIN", "Learn the debt", "Registration of FL in tax authority via the Internet".

Also last year the work on integration with EPGU of "Personal Account of the Taxpayer for Individuals" service was completed. There was available an authorization method in "personal account" using the user account EPGU. In such a way more than 151 thousand users of EPGU without visit to the tax inspections were connected to "personal account".

Other services still are in implementation, for example, filling of the registration application of YUL and SP online without downloading of the special program and sending with the electronic signature to tax authorities.

There are plans to give an opportunity of delivery of tax declarations through EPGU. We think that it will help small business and SP to finish up to the end transition to submission of tax statements in electronic form and to bring closer an indicator to 100%.

Tatyana Matveeva: These are those who for some reason do not want or cannot hand over tax statements in electronic form. Come to inspection or send by mail. The legislator does not adopt the amendment of changes to the Tax Code about forced transfer of all taxpayers to submission of tax statements in electronic form as it infringes at the rights of those entrepreneurs who cannot use modern technologies for some reason.

Tatyana Matveeva: We continue to develop the services on the website of FTS. As I spoke already earlier, for example, personal accounts will be integrated with other services, forming "uniform point of entry".

With adoption of Federal law 347-FZ which set the official status of "a personal account of the taxpayer" we could give an opportunity to taxpayers – to individuals to use the strengthened unqualified electronic signature.

From the middle of last year users can receive free of charge strengthened unqualified electronic signature and with its help to file in electronic form such documents as the application for offset/rebate from the budget, the application for providing a tax benefit, the notification on the choice of a preferential object, the message about existence of objects of property and/or vehicles, the notification on use of "personal account" and other documents.

The signature is called unqualified, it means that it is suitable only for interaction with tax authorities, and only for individuals and only through a personal account. Of course, tax accepts too the strengthened qualified signatures (SKEP) which issue the certification centers accredited the Ministry of Telecom and Mass Communications of the Russian Federation, but as we spoke earlier, a problem that the few individuals have such signature. For them the unqualified signature – a fine opportunity to perform legally significant document management with tax authorities.

Thus, not so long ago there were cardinal changes of a personal account. And in plans of FTS perhaps further expansion of the list of the documents directed within a personal account. All this concerns only individuals, just that category of citizens, it is difficult to them to be controlled with the electronic signature and information security tools.

Tatyana Matveeva: All users of our LK for registration already personally visited inspectorate or underwent personal identification at connection to EPGU so they are already identified in a system. The strengthened unqualified signature forms within the office without repeated visit of inspection. To the user two solutions are proposed: set funds of cryptoprotection for its computer or store a key of the electronic signature in the protected FTS storage (the so-called "cloud" signature which does not require the CIPF installation on the user's computer).

There is one restriction as I told earlier, - outside a personal account it is impossible to use such signature anywhere. Its sense is that we interact with the taxpayer within our entrusted environment. Also as banks interact with clients through SMS confirmation. It is some entrusted environment too and you will not transfer it to other place anywhere.

Certainly, it is good on the one hand, but with another - it is inconvenient. The idea that you have an electronic signature (identifier) which can confirm your personality everywhere loses meaning. The electronic signature was initially thought up as the universal environment of identification, instead of the "wet" sign manual. Purchase it and use it appeared not too conveniently for the natural person. Not all state bodies recognize documents with the electronic signature and require the paper original.

We often receive from taxpayers of the offer not to complicate rendering state services and to refuse somewhere the electronic signature. But we as authority work within requirements of regulators, us FSB and FSTEC check. Therefore we follow all rules and we cannot render unsigned state services.

It is possible when the FMS and the Ministry of Telecom and Mass Communications work the idea with the electronic passport, we are waited by big progress. People will have a uniform key which identifies it and will open for it all locks of electronic legally significant services.

Returning to the question of perspectives – we will work on improvement of services of the website. Expansion of functionality of Personal accounts of the legal entity and individual entrepreneur regarding a possibility of registration of the cash registers and also perspectives of software integration implementing functions of control and registration of the cash register equipment with Personal accounts is planned.

Tatyana Matveeva: In the near future we will release mobile application "A personal account of the individual entrepreneur" for iOS and Android.

The biggest problem in mobile applications besides – with the electronic signature. All joy in personal accounts – when you are connected to them using SKEP. Then with tax authorities it is possible to exchange legally significant electronic documents. Therefore now in mobile application it is possible to look at the information about himself, but for wider use – there are nuances.

Also for a long time we developed the application for iPad using which it is possible to submit the application for state registration of natural persons as SP. It is in certain demand, but registration is a single story.

Tatyana Matveeva: There are no plans for 2016, except the application of the Personal account for SP, yet since there was a sequestering of the budget. There was an idea to create the application for a personal account of the natural person with the same functionality which is on the website, but it is necessary to postpone plans a few. The declaration using the mobile device will be hardly convenient to be filled out, but other functions can be used.

Tatyana Matveeva: The most demanded is a payment of taxes (charges and debts). About 9 billion rubles using LK in electronic form were paid in 2015.

Tatyana Matveeva: Generally, the number of partner banks continues to extend. In 2015 agreements with us were signed by 11 banks, and 1 more bank in 2016. Other question that to sign the agreement is one, and to prepare service for integration with payment from the Personal account – another. So the number of agreements at us increases quicker, than number of icons for payment in service. Here everything depends on banks.

The problem is that tax authorities cannot just accept payments from the card since it is necessary to us that the bank transferred all details of payment. Taxes are federal, regional and local. Is necessary everything correctly to carry on accounts that money went to the corresponding budgets – federal, regional and local. If there was one account – huge joint account – and everything money would arrive exactly there, then and problems would not be. And so it turns out that we should separate this money on specific types of tax, on specific regions and accounts. Still it is necessary to understand that you paid for something specific – for the machine, for the apartment … and in the personal account of the citizen it is correct to carry this money, to understand that this tax was extinguished. Therefore the taxpayer should make payments within online banking. It turns out that it is not just the amount, but also a set of details to it.

Also payment of taxes according to the legislation is performed without the commission. For this purpose we also sign agreements with banks. But banks, unfortunately are not always ready to be connected to interest-free payment.

Tatyana Matveeva: Studying of the international experience plays a large role in activity of FTS. For our Service it is important to understand our place in comparison with the leading tax administrations of the world.

FTS interacts with a number of the international organizations including concerning development of services to taxpayers. We compare our progress to other countries, for example, using reports of the Forum on tax administration of OECD from the Tax Administration Series series and also through the European organization of tax administrations. Now the rating of the UN on the electronic government is not among instruments of comparison.

In general, progress of FTS in the field of information technology implementation is highly estimated by the international tax community. The service occupies one of the leading places in the world on development of electronic services to taxpayers.

It is difficult to compare tax administrations of the different countries because of essential differences in the tax law and retrospectives of historical development. We can precisely tell that practically anybody has no alternative of such service as a personal account of the taxpayer which is created on the website of FTS. When foreign colleagues get acquainted with these opportunities, give appreciation to our developments. One of the reasons of successful development of a personal account in Russia is the fact that FTS administers the federal, regional and local taxes. Therefore we in a personal account can show to the taxpayer all integrated indicators of his calculations with the budget. In some other countries tax administrations administer only a part of taxes, for example, in the USA the federal service collects only federal taxes, and regional and local bring together other bodies in states. On the other hand foreign colleagues have other very convenient electronic services which are not present yet an opportunity to implement at us. Including in some cases it is connected with lack of mass presence of electronic signatures at citizens. In those countries where the electronic signature is issued by default to all citizens of the country, many things become easily and easy in electronic form.

Tatyana Matveeva: When speak to us about exterritoriality, we answer – yes. We to it go, we study the processes corresponding business and we conduct development of our information systems.

But also there is a nuance – not all questions of a possibility of implementation of exterritorialities lie only in the technology roadmap, it is necessary to consider a question of number of inspections and opportunities of halls of acceptance. When there is a tough fixing of citizens to inspectorate for the place of registration (in the place of a registration), we understand that potentially so many people can come to this inspection. Proceeding from it calculations in load of inspection are made: so many windows of acceptance are necessary, it is so much inspectors. And if any number of visitors can come to any inspection, then we can face not predicted visit peaks. For example, in the summer in Sochi citizens will solve, having free time, to put the affairs in order, there will be an influx of visitors in inspection. Also it is impossible to tell – much they will be or not really, unacceptable queues will be formed or not. And if with resorts still something can be predicted, then on other inspections there can be flows, splashes which are impracticable for providing in advance.

If 99% of services go to an electronic form, then, probably, this problem will not be. But while taxpayers, especially elderly, like to come to inspection, with exterritoriality there will be difficulties. Not so much technical how many it will be difficult to guarantee uniform service quality in an endpoint.