Federal Tax Service of Russia: Personal account of a legal entity and individual entrepreneur

2024

Individual entrepreneurs in Russia can now report in the taxpayer's personal account

From April 1, 2024, individual entrepreneurs in Russia were able to submit tax returns through the Individual Entrepreneur's Personal Account. According to the press service of the Federal Tax Service of the Russian Federation, the new service significantly facilitates the process of submitting reports to the tax authority. Individual entrepreneurs can send the following reporting forms through their personal account:

• tax return on tax paid in connection with the application of the simplified taxation system (KND 1152017);
• tax return on mineral extraction tax (KND 1151054);
• tax return on a single agricultural tax (KND 1151059);
• tax return on personal income tax (3-NDFL) (KND 1151020);
• unified (simplified) tax return (KND 1151085);
• personified information about individuals (KND 1151162).

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The Federal Tax Service explained that these documents can be formed in the program "Taxpayer of the Legal Entity." They must also be signed with a qualified electronic signature and sent a file in.xml format. To access the "Tax accounting" page in the Personal account of the individual entrepreneur, the user needs to go to the "Life situations" page and select the "Tax accounting" item there.

The FTS also said that all documents provided for by electronic document management with tax authorities will also go to the personal account. Individual entrepreneurs can track the status of the office tax audit, which allows you to receive and download documents confirming the sending of the tax return and the result of its processing.

The tax service adds that the list of declarations in the service will expand: by April 1, 2024, individual entrepreneurs will have access to 20 tax reporting forms.^[1]

Launch of a service for issuing an electronic signature for legal entities and individual entrepreneurs in biometrics

Heads of legal entities and individual entrepreneurs can now issue a qualified electronic signature completely remotely. This service was earned in the personal accounts of legal entities and individual entrepreneurs on the website of the Federal Tax Service (FTS). The Ministry of Digital Development announced this on February 13, 2024.

What it takes to create a signature

• account of a legal entity or individual entrepreneur on Public services
• personal account on the website of the Federal Tax Service
• confirmed biometrics in the Unified Biometric System (EBS)

With such a signature, you can sign documents and reports for the Federal Tax Service, contracts and certificates for the external and internal document flow of the organization, for participation in public procurement.

The execution of an electronic signature on biometrics is exclusively voluntary. Alternative methods of obtaining it are preserved.

In order for employees to sign electronic documents on behalf of an organization or individual entrepreneur, they need to issue an electronic signature of an individual and a machine-readable power of attorney.

Notes