Starting from June 1, 2021, a Law comes into force that prohibits companies from providing employees with corporate mobile communication without recording information about them in the Unified System of Identification and Authentication.
According to the amendments, when entering into a contract for the provision of mobile communication services, it is possible to use this service only if the federal Unified System of Identification and Authentication (USIA) contains information:
Control over the availability of the above data in the USIA will be carried out by communications operators by sending a request to the specified system before the start of the provision of services. If the check reveals that the information in the system is missing or is not accurate, then the provision of communication services for a specific subscriber number will be refused. The operator is obliged to inform the subscriber about this decision. If the subscriber does not provide feedback on the received notification, the operator will exclude the corresponding subscriber number from the contract.
If the contract for the communication service was concluded before June 1 of the current year, then the companies need to enter the relevant data in the USIA by November 30 of the same year. Communications operators will start performing data control duties in the system from December 1 of the current year.
Please be reminded that the need to use corporate mobile communication by employees is owing to the performance of their job duties and obligations. The procedure for using the communication should be fixed in the company’s internal documents (internal policies and procedures, regulations on official mobile communication, etc.). The developed document should be approved by the Order and familiarized with it by the employees against signature.
The costs for the communication service can be taken into account for profit taxation purposes if the following supporting documents are available:
Please contact Acsour specialists regarding data registration in the USIA and accounting of corporate mobile communication expenses.