The Federal Tax Service has issued an Order approving a unified format for the provision of contracts in electronic form. The new document submission format will be applied starting from May 27, 2022.
According to the text of the Order, organizations, in the case of tax inspections by the Federal Tax Service and at their request, have to submit documents in the unified PDF/A-3 format, and not in different, as it was before (for example, PDF, html, doc.).
The new format is a file of transfer by the telecommunications link of a document expressing the agreed will of two persons within the framework of a transaction between them in writing. The subject of the transaction can be any objects of civil law rights:
The generated file is signed by both parties to the transaction or by their authorized persons. If the contractual document is an offer, then the exchange file is signed by one party. The procedure of file formation depends on the type of document being concluded:
|Type of document||Essence of the document||Procedure of formation|
|Contract||Expresses the agreed will of the parties to establish civil law rights and obligations||The “DOG” function as the main exchange file|
|Protocol of Disagreements||Allows to express objections and agree on the terms of the contract on which the parties have disagreements||A separate file using the “PRORAZ” function|
|Supplementary agreement to the contract||Represents the agreed will of the parties to change or terminate previously established civil law rights and obligations.||A separate file using the “DOPSOGL” function|
A detailed description of the file, as well as the requirements for its visual and structured parts are reflected in the Order No. ED-7-26/236 of the Federal Tax Service dated March 24, 2022.
We draw your attention to the following provisions:
In the matters of registration of contractual relationships and interaction with tax authorities during inspections, please contact Acsour experts.