Rules for filling out tax returns in electronic form and on paper. How best to file a tax return: on paper, magnetic media, electronic, telecommunication channels, by mail Filed in paper or electronic

June 29, 2017 12:55

At one time, clerks resisted the transition from paper logs to electronic document management systems. Now, in most organizations, the internal approval of documents is already being carried out in the EDMS and does not cause concern. Now we have new opportunities that provide even more prospects for the transition to a completely "paperless" work. However, at the same time, new fears begin to overcome us.

Some people may have an unpleasant feeling of uncertainty and doubt when reading the phrase "electronic document". So many questions immediately come to mind: Is it reliable? How to store? Will the courts accept?

But why no one asks the same questions when working with paper, but simply because it is familiar and seems to be reliable. Although the "paper" legislation is not perfect and you can find flaws. Yes, the regulatory framework for electronic document management is also far from perfect and there are still white spots, but it is developing and constantly improving, while “paper” legislation is gradually becoming obsolete.

But what about our questions? We need to look for answers to them. Electronic document -, store it and the courts it.

Now is the time to keep up with electronic documents, and not live out its age with paper. It's time to get answers to your questions and concerns, so as not to be in the role of a catch-up later.

Legal significance of an electronic document

In order to understand what documents can do without paper, it is necessary first of all to find out how an electronic document is regarded from a legal point of view.

But electronic documents are conquering this conservative area as well. Even such a seemingly unshakable paper thing, like a work book, will soon be converted into electronic form by lawmakers.

However, there are personnel records that can already be fully converted into electronic form:

• journal of registration of labor contracts and amendments to them;
• register of orders for employment;
• form T-60 (note-calculation on granting leave to the employee);
• form T-61 (note-calculation upon termination (termination) of an employment contract with an employee (dismissal));
• time sheet, etc.

As for the storage of these documents, according to the legislation, electronic documents are stored for the same amount of time, which is due to their paper counterparts. However, due to the fact that this is not just a document that can be simply taken from the shelf like paper, it is superimposed additional deposit requirement that ensure the reproduction of electronic documents, as well as means for verifying the authenticity of an electronic signature. The storage period for these funds is equal to the storage period of the document.

When using electronic documents, it must be remembered that they must be ready for transfer by counterparties, regulatory authorities and, if necessary, judicial. In particular, the FTS imposes strict requirements on the format and method of exchange. With counterparties, the exchange is easier.

The table below shows all possible documents that at the time of this writing are accepted by the Federal Tax Service (according to the order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6 / [email protected]). Documents are divided into those that must be sent strictly in a specific format (xml) and those that can be sent in scan images.

Electronic documents generated according to approved formats that can be submitted to the inspection in an xml file (formalized documents)

Type of document	Purpose of the document	Additional Information
Invoice		An electronic invoice is a legally significant original, like its paper counterpart. It contains the same details and data, must be signed by the manager or authorized person and submitted within five days. An electronic invoice must also be registered in the ledger and purchase and sales books, and kept electronically for at least 4 years. It can be presented as a basis for obtaining a VAT deduction. According to the order of the Federal Tax Service of Russia dated 04.03.2015 No. ММВ-7-6 / [email protected] must contain the identifier of the operator of electronic document management. The seller and buyers must have the same invoices (either electronic only or paper only). In use until June 30, 2017, invoices created before July 1, 2017 are accepted until December 31, 2020.
Book of purchases	It is intended for registration of documents confirming the payment of VAT on the purchase of goods, work performed, services rendered, in order to determine the amount of tax to be deducted (refunded) in the manner established by the Tax Code of the Russian Federation.	It is filled in strictly according to a unified form. Arbitrary forms are prohibited for use and are rejected by tax authorities. The form of the book of purchases and sales was approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It must be stored for at least 4 years (from the date of the last entry). The format of electronic books of purchases and sales, approved by order of the Federal Tax Service of Russia dated 04.03.2015 No. ММВ-7-6 / [email protected]
Sales book	It is intended for registration of invoices, and sometimes other documents, when selling goods (performing work, rendering services) by organizations and entrepreneurs in all cases when there is an obligation to
Log of received and issued invoices	Value added tax (VAT) reporting document, which reflects received and issued invoices.	Regardless of the initial registration (on paper or in electronic form), it is provided to the regulatory authorities exclusively in electronic form. It should be noted that the legislation does not prescribe the need to submit a corrected Journal if an error was found in it after sending it to the supervisory authority. However, most experts recommend doing this by first canceling the erroneous entries. The journal is prescribed to be kept for at least 4 years along with all primary documents.
Additional sheet of the Shopping Book		Similar to purchase and sales books.
Additional sheet of the Sales Book	Used to register corrected invoices after the end of the tax period when the error was made
		Not applicable from 1 July 2017.
		In use until June 30, 2017, correction invoices created before July 1, 2017 are accepted until December 31, 2020. From July 1, they are formed according to the order of the Federal Tax Service dated April 13, 2016 No. ММВ-7-15 / 189.
Document on the transfer of goods in trade operations	The document formalizes the acceptance and transfer of goods in the execution of contracts within the framework of the purchase and sale relationship.	Acts in accordance with the order of the Federal Tax Service of the Russian Federation dated 30.11.2015 No. ММВ-7-10 / [email protected]
Document on the transfer of the results of work (on the provision of services)	The document formalizing the acceptance and transfer of the results of the work performed (services rendered)	Acts in accordance with the order of the Federal Tax Service of the Russian Federation dated 30.11.2015 No. ММВ-7-10 / [email protected]
Invoice and document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services), including an invoice	A universal transfer document that replaces the original document or a set of closing documents for a transaction. UPD replaces: Invoice; Primary document: invoice / act; Set of documents: invoice + invoice / act.	Depending on the quality in which the compiler uses the format, the xml file will contain a set of certain required details. It is mandatory from July 1, 2017. If the FRT is used as a primary document, then it can be transferred without the participation of an electronic document management operator. If the UPD is used as an invoice and a primary document, then one cannot do without an EDM operator.
Correction invoice and a document on the change in the value of shipped goods (work performed, services rendered), transferred property rights, including an adjustment invoice	A universal correction document that can be used for several purposes at once: for correction invoices; when correcting primary documents; when correcting primary documents, including an invoice (universal transfer documents).	Depending on the quality in which the compiler uses the format, the xml file will contain a set of certain required details. It is mandatory from July 1, 2017. If the new format is used only with the function of a document on the change in the value of shipped goods (work performed, services rendered), transferred property rights (UCD with status "2"), then it also includes an exchange file for representing the seller's information and an exchange file for presenting information of the buyer, which (depending on the provisions of the Civil Code of the Russian Federation) may not exist. At the same time, there will be no correction invoice in the seller's information exchange file and, accordingly, such a file will be signed only with the electronic signature of the person responsible for registering the fact of economic life.
Response to a request for clarification	The answer is provided to the right of the tax inspectorate provided for in Article 88 of the Tax Code of the Russian Federation, based on the results of a desk audit of the declaration and other documents containing information on value added tax and deductions of the taxpayer for the reporting period, to request clarifications to the VAT declaration.	From January 1, 2017, the response to the requirement for clarifications on VAT will have to be submitted only in electronic form via telecommunication channels (TCS). The answer to the request sent to the inspection in paper form is considered not submitted. This is directly provided for by Article 88 of the Federal Law of 05/01/2016 No. 130-FZ. Failure to submit (or late submission) explanations is subject to a fine of 5,000 rubles.

Electronic documents in any format (or documents on paper) that can be submitted to the inspection via the Internet in graphic format jpg, tif, pdf or pgn (non-formalized documents)

Type of document	Purpose of the document	Additional Information
Invoice	A document certifying the actual shipment of goods or the provision of services and their cost.	Described above
Consignment note	Basis for confirming the cost of transporting the goods. Issued in some cases, including if the delivery of goods is carried out by a third party	It is drawn up together with the FRT for the carriage of goods and is filled in in 4 identical copies: one for the consignee and the consignor and 2 for the transport company. Since July 1, 2017, it has not undergone any changes. At the moment, a hard copy is required. However, it is possible to apply to the regulatory authorities by means of TCS. It should be noted that the electronic translation of this document is an important issue for transport companies. At the moment, there are even suggestions for improving the process of exchanging TTN, you can familiarize yourself with them in the article
Acceptance certificate of works (services)	Confirms the fact of performance of work (services).	Described above
Cargo customs declaration / transit declaration	The main document drawn up when moving goods across the customs border of the state (export, import). Serves as the basis for crossing the border.	Errors, blots, erasures are excluded. If, when filling out the declaration, you made a mistake, you can cross out the incorrect data, and indicate the correct ones above them. Each amendment is certified by the signature and seal of the declarant. It is recommended to issue it electronically in order to avoid the situations described above (which may entail the return of the declaration for revision, including due to illegible handwriting). When using the electronic form of declaration, the person declaring the goods shall declare in electronic form the information to be indicated in the customs declaration, and also submits information from the documents required for customs clearance of goods in accordance with the selected customs regime to the customs authority through the electronic method of information exchange. Applied in accordance with the order of the State Customs Committee of the Russian Federation dated March 30, 2004 No. 395
Supplementary Sheet to Cargo Customs Declaration / Transit Declaration	Used when exporting goods from the customs territory.	Similar to cargo customs declaration / transit declaration.
Specification (calculation, calculation) of the price (value)	A document that accurately, completely and in verifiable form defines the requirements, design, behavior or other features of a system, component, product, result or service, as well as procedures that can determine whether these conditions have been met.Used to determine costs in value (monetary ) form for the production of a unit or group of units of products, or for certain types of production.	No peculiarities identified.
Consignment note (TORG-12)	Registration of leave of goods and materials to third-party organizations and keeping records of relevant operations.	Described above
Addition to the contract	An addendum or annexes to it that constitute an integral part of the contract. Additions to the agreement, as a rule, change the essential terms of the agreement and are signed either simultaneously with the agreement, or later, in the process of executing the transaction.	First of all, the parties need to conclude two additional agreements between themselves. The first of them will describe the method of document exchange that the parties will choose (today, one of the safest options is exchange through the services of electronic document flow operators). In the second agreement, it is necessary to indicate the type of electronic signature that the parties have agreed to use and equate it with a handwritten signature. If the parties have agreed on the use of an enhanced qualified signature, then the second agreement does not need to be concluded, since this type of electronic signature is equated to the handwritten signature and seal of the organization. Contracts can be concluded either electronically or in paper form. So, in accordance with the legislation and practice of electronic trading platforms, when placing a government order based on the results of an open auction, only an electronic contract can be concluded. But if the order was placed in a different way, it is possible to issue a paper version.
Agreement (agreement, contract)	Agreement of two or more persons on the establishment, modification or termination of civil rights and obligations
Correction invoice	A document that serves as the basis for the acceptance by the buyer of the VAT deductible presented by the seller, which is drawn up when the value of the goods shipped (work performed, services rendered) changes, property rights transferred, including in the event of a change in the price (tariff) and (or) clarification of the quantity ( volume) of goods shipped (work performed, services rendered), transferred property rights.	Described above
R&D report	A report on the work carried out aimed at obtaining new knowledge and practical application in the creation of a new product or technology.	In the letter No. ED-4-3 / [email protected] of March 26, 2013, the FTS recalled that if a taxpayer has the right to take into account R&D costs using a coefficient of 1.5, then he must accompany the income tax return with a R&D report. The report on the completed research and development work is submitted by the taxpayer in relation to each research and development (separate stage of work) and must comply with the general requirements established by national standards for the structure of scientific and technical reports (in particular, GOST 7.32-2001). To submit it to the tax authorities, you must use the document flow for the implementation of written requests from subscribers (Appendix No. 5 to the order of the Federal Tax Service of Russia dated 09.11.2010 No. ММВ-7-6 / [email protected]). The FTS also recommends submitting an R&D report after receiving a receipt from the tax authority on the receipt of the income tax return.

After the entry into force of the Order of the Federal Tax Service of Russia dated January 18, 2017 No. ММВ-7-6 / [email protected], which approved the new format of the xml file for the inventory of documents, it became possible to submit both xml files and paper documents in the form of scan images (in jpg, tif, pdf formats) via TCS. The new inventory is valid from 01.06.17. Thus, the TCS can send not only electronic documents, but also documents originally drawn up on paper.

It should be remembered that the container sent to the tax authority can contain both files with the xml extension and scanned files in the appropriate formats.

The list of documents given in the table above is exhaustive (at the moment) and if other data are requested from the taxpayer, then it will not be possible to use either the taxpayer's personal account or the electronic document management system to transfer them. In this case, you must use any other method specified in Article 93 of the Tax Code of the Russian Federation.

Instead of output

To keep up with the times, you must always walk, and sometimes run, hand in hand with new products. And for this run to be an easy walk, you need to use all the available tools. In this case, the most important tool is the electronic document management system (internal) and legally significant electronic exchange services (external). Vendors and operators keep their finger on the pulse of legislation and technology, can advise and help you to properly organize your work with electronic documents.

Tax returns can be submitted on paper (hard copy)... In this case, both the head of the organization (entrepreneur) or an accountant can personally, as well as an authorized representative of the organization (entrepreneur). In addition, a paper declaration can be sent by mail.
According to paragraph 1 of Art. 26 of the Tax Code of the Russian Federation, a taxpayer can participate in relations regulated by the legislation on taxes and fees through a legal or authorized representative.
Legal representatives according to Art. 27 of the Tax Code of the Russian Federation are recognized:
- for a taxpayer-organization - persons authorized to represent the specified organization on the basis of the law or its constituent documents;
- for a taxpayer - an individual - persons acting as his representatives in accordance with the civil legislation of the Russian Federation.
For organizations, legal representatives are the director, general director, president of the company, etc., the manager or managing organization, or another person in accordance with the constituent documents.
By an authorized representative of the taxpayer in accordance with Art. 29 of the Tax Code of the Russian Federation, an individual or legal entity is recognized as authorized by a taxpayer to represent his interests in relations with tax authorities (customs authorities, bodies of state extra-budgetary funds), other participants in relations regulated by legislation on taxes and fees. In this case, the authorized representative of the taxpayer-organization exercises his powers on the basis of a power of attorney issued in the manner established by the civil legislation of the Russian Federation.
Consequently, an accountant or another person submitting tax reports to the tax authority is required to present a power of attorney confirming his authority to participate in tax legal relations. So, in the Letters of the Federal Tax Service of Russia dated February 15, 2007 N 18-0-09 / 0070 and the Ministry of Finance of April 25, 2008 N 03-02-08 / 9 indicate the need for a mandatory power of attorney.
An authorized representative of a taxpayer who is an individual exercises his / her powers on the basis of a notarized power of attorney or a power of attorney equated to a notarized one in accordance with the civil legislation of the Russian Federation.
A controversial issue is notarized power of attorney to represent the interests of an individual entrepreneur. So, in the Letter dated August 10, 2009 N SHS-22-6 / [email protected] The Federal Tax Service of Russia explained that on the power of attorney issued by an individual entrepreneur, it is enough to have his signature and seal. Notarization is not required. The Ministry of Finance, in a Letter dated August 7, 2009 N 03-02-08 / 66, on the contrary, indicated that when a taxpayer representative - an individual, including in electronic form, submits a tax declaration, the representative must have a notarized power of attorney, since an individual the entrepreneur is a natural person and the rule of par. 2 p. 3 art. 29 of the Tax Code of the Russian Federation.
Submission date tax returns and financial statements, the legal or authorized representative of the organization is considered the date of their actual submission to the tax authority on paper tellers.
If tax reporting is submitted by mail, then it must be in the form of a postal item with a list of attachments.
According to paragraph 4 of Art. 80 of the Tax Code of the Russian Federation, when sending a tax return (calculation) by mail, the day of its submission is considered date of dispatch of the postal item with a list of attachments... Based on the norms of Art. 6.1 of the Tax Code of the Russian Federation, an action for the performance of which a deadline is set can be performed until 24.00 on the last day of the deadline. If the documents or funds were handed over to the communications organization before 24.00 on the last day of the deadline, then the deadline is not considered to be missed.
The question of whether the declaration will be considered delivered on time if it is sent to the post office on the last day of submission of reports, and processed by the post office on the next day, is controversial. In the Letter of the Ministry of Taxes and Duties of Russia dated May 13, 2004 N 03-1-08 / 1191 / [email protected] it is indicated that the date of submission of reports with a list of investments for the purpose of applying Art. 80 of the Tax Code of the Russian Federation is considered the date indicated in the stamp "Russian Post".
Arbitration practice on this issue is developing in favor of the taxpayer. So, in the Resolution of July 5, 2006 N F04-4150 / 2006 (24268-A81-37) of the FAS of the West Siberian District, in relation to determining the date of submission by mail of the profit tax declaration, it directly indicated that in accordance with the provisions of the Federal Law of July 17, 1999 N 176-FZ "On postal services" and the Rules for the provision of postal services for the taxpayer, the date of sending the letter is the day of delivery of this postal item to the postal operator. Users of postal services are not responsible for the timely execution of their duties by the postal operator. Similar conclusions are contained in the Resolutions of the FAS of the East Siberian District of August 28, 2006 N A19-5810 / 06-33-F02-4448 / 06-C1, FAS of the West Siberian District of August 10, 2005 N F04-5028 / 2005 (13671-A27-33) and the Federal Antimonopoly Service of the Volgo-Vyatka District of June 15, 2005 N A28-25566 / 2004-1009 / 18.

Electronic

According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation reporting in electronic form are required to submit the following taxpayers:
- if taxpayers have an average number of employees for the previous calendar year that exceeds 100 people;
- newly created (including during reorganization) organizations with more than 100 employees;
- the largest taxpayers regardless of the average number of employees.
According to paragraph 4 of Art. 31 of the Tax Code of the Russian Federation, introduced by Federal Law No. 229-FZ of July 27, 2010, the forms and formats of documents submitted in electronic form, as well as the procedure for filling them out, are developed and approved by the Federal Tax Service of Russia.
By order of the Federal Tax Service of Russia dated March 29, 2007 N MM-3-25 / [email protected] the form "Information on the average number of employees for the previous calendar year" was approved. Recommendations on the procedure for filling out the form "Information on the average headcount for the previous calendar year" are given in the Letter of the Federal Tax Service of Russia dated April 26, 2007 N ЧД-6-25 / [email protected]
According to the Ministry of Finance of Russia (Letter dated November 20, 2008 N 03-02-08 / 24), all taxpayers are obliged to submit to the tax authority, within the prescribed period, information on the average number of employees for the previous calendar year, including individual entrepreneurs who do not attracting hired workers.
Thus, the obligation to submit tax returns (calculations) in electronic form is fixed only in relation to certain categories of taxpayers.
If a taxpayer has submitted a tax return in an unspecified form (format), then the tax authority has the right to refuse to accept such a declaration.
Accordingly, if a taxpayer submitted a tax return on paper, but had to submit it in electronic form, the tax authority may refuse to accept the tax return and prosecute in accordance with paragraph 1 of Art. 119 of the Tax Code of the Russian Federation.
The position of the Presidium of the Supreme Arbitration Court of the Russian Federation on the application of paragraph 1 of Art. 119 of the Tax Code of the Russian Federation boils down to the fact that violation of the order and form of submission of a tax return, that is, its submission not in electronic form, as required by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, but on paper, does not form the corpus delicti specified in the named article.
So, in the Resolution of February 3, 2009 N 11482/08, the Presidium of the Supreme Arbitration Court of the Russian Federation indicated that paragraph 1 of Art. 119 of the Tax Code of the Russian Federation provides for liability for a certain composition of the offense - failure to submit a tax return within the time period established by the legislation on taxes and fees. At the same time, violation of the procedure and form for submitting a tax return does not constitute an offense specified in Art. 119 of the Tax Code of the Russian Federation.
A similar conclusion was made in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 17, 2009 N 11500/08.

Submission of reports on magnetic media

In practice, many accountants understand electronic form as a magnetic medium (floppy disk, disk or flash card). However, the Ministry of Finance of Russia in a Letter dated March 10, 2009 N 03-02-07 / 1-119 explained that the obligation to submit tax returns (calculations) to the tax authority in the established formats in electronic form is performed by transmitting the relevant data via telecommunication channels.
The tax reporting format is approved by the Federal Tax Service of Russia. Currently, the Procedure for submitting reports in electronic form is in force, approved by Order of the Ministry of Taxes and Tax Collection of Russia dated April 2, 2002 N BG-3-32 / 169 (hereinafter referred to as Procedure N BG-3-32 / 169). In this regard, the Order of the Federal Tax Service of Russia of December 10, 2002 N BG-3-32 / [email protected]"On the organization and functioning of the system for submitting tax returns and financial statements in electronic form via telecommunication channels" (as amended by the Order of the Federal Tax Service of Russia dated March 4, 2010 N MM-7-6 / [email protected]).
According to clause 5 of section. Order I N BG-3-32 / 169 is carried out through a specialized communications operator providing services to the taxpayer.
Thus, under the submission of reports in electronic form, the regulatory authorities understand the transfer of data only through telecommunication communication channels. Accordingly, the submission of reports on paper, simultaneously duplicated on a magnetic medium, for taxpayers who are obliged to submit declarations and calculations in electronic form, can be regarded by tax authorities as failure to submit reports on time, since the submission of reports on a magnetic medium is not a method for tax authorities submission of reports in electronic form.
Meanwhile, the courts take the side of the taxpayer, pointing out that the transmission of the declaration via telecommunication channels is not the only way to submit reports in electronic form. So, in the Resolution of the FAS of the Volga District of July 22, 2008 N A55-15020 / 07, when considering the case, when the average number of taxpayer employees amounted to more than 250 people and the taxpayer submitted tax reports on a diskette, the judges indicated in paragraph 4 of the Procedure for submitting a tax return in electronic form via telecommunication communication channels. It provides that the submission of a tax return in electronic form is carried out at the initiative of the taxpayer and if he and the tax authority have compatible technical means and capabilities for its reception and processing in accordance with the standards, formats and procedures approved by the Ministry of the Russian Federation for Taxes and Duties. In addition, according to the Format for the submission of tax returns, financial statements and other documents serving for the calculation and payment of taxes and fees, in electronic form (version 3.00), approved by Order of the Ministry of Taxes and Tax Collection of Russia dated December 22, 2003 N BG-3-13 / [email protected], tax and accounting data in electronic form are presented in the form of DOS-encoded text files, transmitted on a magnetic carrier (floppy disk) or via communication channels. The court concluded that the current legislation on taxes and fees established an unconditional obligation of the company to submit tax returns in electronic form, but did not establish a way by which the declaration in electronic form could be sent to the tax authority.
Similar conclusions can be found in the Resolutions of the Federal Antimonopoly Service of the Central District of November 5, 2008 in case No. October 16, 2007 N A58-2710 / 07-F02-7689 / 07.
Thus, the transmission of reports through telecommunication channels is a way of presenting reports, and the electronic form is a reporting format. The Tax Code of the Russian Federation does not stipulate that an electronic declaration must be transmitted only via telecommunication channels. Consequently, reports submitted to the tax authority on a floppy disk or other magnetic medium (CD-disk, flash card) can also be considered submitted in electronic form.

Submission of reports via telecommunication channels

The procedure for submitting tax returns is established by the Administrative Regulations approved by Order of the Ministry of Finance of Russia dated January 18, 2008 N 9n. In addition, there are Methodological Recommendations on the organization and functioning of the system for submitting tax declarations and financial statements in electronic form via telecommunication channels, approved by Order of the Ministry of Taxes and Duties of Russia dated December 10, 2002 N BG-3-32 / [email protected](hereinafter - Methodical recommendations N BG-3-32 / [email protected]). Also, there are Methodological Recommendations on the organization of electronic document flow when submitting tax returns (calculations) in electronic form via telecommunication channels, approved by Order of the Federal Tax Service of Russia dated November 2, 2009 N MM-7-6 / [email protected](hereinafter - Guidelines for the organization of electronic document management N MM-7-6 / [email protected]).
According to clause 2 of Order No. BG-3-32 / 169, participants in electronic document flow are a taxpayer (his representative), a tax authority, a specialized communications operator.
Thus, in order to submit reports via telecommunication channels, it is necessary to conclude an agreement with specialized telecom operator.
According to sect. I Order N BG-3-32 / 169 a specialized communications operator is understood as an organization that provides services for the exchange of open and confidential information between tax authorities and taxpayers within the framework of the system for submitting tax declarations and financial statements in electronic form via telecommunications channels.
The functions of a specialized telecom operator include:
- maintenance of the transport and cryptographic system;
- technical support for users;
- confirmation of the reporting deadline.
The specialized operator must meet all the requirements listed in Sec. 4 Methodical recommendations N BG-3-32 / [email protected], namely, he must have licenses:
- The Ministry of Communications of the Russian Federation - for the right to provide telematic services;
- FSB of Russia - for the right to provide services in the field of encryption of information that does not contain information constituting a state secret;
- FSB of Russia - for the right to carry out activities for the distribution of encryption tools;
- FSB of Russia - for the right to carry out activities for the maintenance of encryption tools.
Either the telecom operator must have an agreement (s) with an organization (s) that has the appropriate licenses.
On the basis of clause 4 of Art. 80 of the Tax Code of the Russian Federation when transmitting a tax return via telecommunication channels the date of its submission is the date of its dispatch, fixed by the telecom operator... Therefore, in the event of a malfunction of telecommunications within the boundaries of the tax authorities' area of ​​responsibility, the reporting date will be the date of dispatch indicated in the operator's confirmation. Consequently, if a specialized telecom operator recorded confirmation of the date of sending the tax return by the taxpayer within the established period, the taxpayer is deemed to have timely fulfilled his obligation to submit a tax return to the tax authority and to tax liability under Art. 119 of the Tax Code of the Russian Federation, he cannot be involved.
Judicial practice on this issue is developing in favor of taxpayers. For example, in the Resolution of the Federal Antimonopoly Service of the East Siberian District of August 18, 2008 N A33-17605 / 07-03AP-922/08-F02-3840 / 08, the court indicated that if a specialized telecom operator recorded confirmation of the date of sending the taxpayer declaration within the period established by the Tax Code of the Russian Federation, the taxpayer is considered to have timely fulfilled his obligation to submit a tax return to the tax authority. At the same time, technical errors in the transfer of electronic files do not affect the fact that the taxpayer fulfills this obligation.
In the Resolution of the Federal Antimonopoly Service of the West Siberian District of January 15, 2007 N F04-8676 / 2006 (29773-A27-42) in case N A27-10245 / 2006-6, the court concluded that the taxpayer was unlawfully held liable for Art. 119 of the Tax Code of the Russian Federation, since there is no his fault in the commission of this offense. This circumstance is confirmed by a communication failure as a result of the accident, due to which the taxpayer was unable to submit the declaration in electronic form in a timely manner.
Similar conclusions are contained in the Resolutions of the FAS of the East Siberian District of January 27, 2009 N A19-6809 / 08-50-F02-6810 / 08 and the FAS of the Moscow District of October 19, 2009 N KA-A41 / 10773-09.
Thus, a specialized telecom operator is not responsible for failure to submit a tax return on time. In this case, it is enough for the taxpayer to have a confirmation from the telecom operator about the date of the declaration's acceptance via telecommunication channels.
At the same time, the Ministry of Finance of Russia, in Letter No. 03-02-07 / 2-97 dated June 3, 2009, draws attention to the possibility of a situation in which the date of sending the tax return by the taxpayer and the date of its submission (the date of fixing its sending by a specialized communication operator ) may not coincide due to the location of the technical means of the taxpayer and the specialized telecom operator in different time zones. The Ministry of Finance, foreseeing possible disputes related to the violation of the deadline for filing a tax return, proposes to establish a single time on the servers of telecom operators for the purpose of determining the date of reporting.
The telecom operator provides the taxpayer with software and an electronic digital signature (EDS), which is equivalent to a handwritten signature on a paper document.
When submitting a tax return (calculation) via telecommunication channels, the tax authority must within 24 hours send the taxpayer via telecommunication channels a Receipt for accepting the tax return (calculation) in electronic form in case of acceptance of the reporting or a Notice of refusal to accept the tax return (calculation) in electronic form in case of non-acceptance of reporting in the forms approved by the Order of the Federal Tax Service of Russia dated February 25, 2009 N MM-7-6 / [email protected]
If a refusal to accept the declaration is received, then it is considered not submitted. In this case, the taxpayer (his representative) must correct the errors and re-submit the tax return (calculation) with the same attribute of the document type (primary, corrective, indicating the correction number), which was filled in when the document was initially sent.
According to the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance of Russia dated January 18, 2008 N 9n, the tax authority may refuse to accept the declaration in the following cases (clause 155 of the Administrative Regulations):
- if the reporting is not presented in the prescribed form (format) or in violation of the reporting procedure (subparagraph 3 of paragraph 133 of the Administrative Regulations);
- when there is no electronic digital signature of the authorized person in it or the existing digital signature does not look like a digital autograph of the declarant or his representative (subparagraph 5 of paragraph 133 of the Administrative Regulations);
- if it does not contain all the necessary details: full name. (for an individual) or the name of the organization, TIN, type of document (primary or corrective) and the name of the tax authority (clause 136 of the Administrative Regulations).
According to paragraph 4 of Art. 80 of the Tax Code of the Russian Federation when transmitting a tax return (calculation) via telecommunication channels, the date of its submission is considered the date of its submission.
Clause 5 of Order No. BG-3-32 / 169 explains that under the date of submission of the tax return in electronic form is the date of its sending, recorded in the confirmation of a specialized communications operator.
Thus, a tax return is considered submitted to the tax authority if the tax authority has sent the receipt of admission to the taxpayer, while the date of submission of the declaration is the date recorded in the confirmation received from the special operator.
According to clause 8 section. I and p. 3 sec. II Order N BG-3-32 / 169 in the case of submission of reports in electronic form, it is confirmed by means of an electronic digital signature.
Clause 5 of Art. 80 of the Tax Code of the Russian Federation also established that the taxpayer (representative) signs the tax declaration (calculation) with an electronic digital signature, confirming the accuracy and completeness of the information specified in the tax declaration (calculation).
In Art. 3 of the Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature", an electronic digital signature means the requisite of an electronic document intended to protect this electronic document from counterfeiting, obtained as a result of cryptographic transformation of information using the private key of an electronic digital signature and allowing to identify the owner of the signature key certificate, as well as to establish the absence of distortion of information in an electronic document.
It should be noted that, unlike information contained on magnetic media, an electronic document (including tax reporting), certified by an electronic digital signature, is a legal fact, that is, in accordance with Art. 160 of the Civil Code of the Russian Federation entails the establishment, change or termination of civil rights and obligations. Accordingly, when submitting a tax return in electronic form, the taxpayer is not required to submit it to the tax authority on paper. This is also confirmed by clause 6 of Order No. BG-3-32 / 169.
To sign statements electronically three conditions must be met:
1) a signature key certificate that certifies a specific signature must be valid at the time of signing the document;
2) the authenticity of the digital signature must be confirmed in an electronic document;
3) EDS is used in accordance with the information specified in the signature key certificate.
If all these conditions are met, then the organization has the right to sign the statements in this way.
The essence of the procedure for using an electronic digital signature is that each user has the opportunity to make a pair of individual keys: secret - to form a digital analogue of the signature under the document and a pair with it, open - to verify the authenticity of digital signatures calculated using this particular key. The ownership of a secret key of an electronic digital signature to a certain person is certified by a certificate issued by a certification center.
The advantages of using telecommunication communication channels include:
- saving of working time;
- no duplication of the declaration on paper;
- avoiding errors in filling out reports, since when the file with reporting is generated, the program checks the relevance of the version of the form being filled out;
- formats for presenting information in electronic form are updated in a timely manner;
- confirmation of delivery of reports;
- the confidentiality of the submitted reports is preserved;
- the efficiency of information processing by the tax authority increases, the presence of technical errors is excluded.
The disadvantages of reporting over telecommunications channels include:
- the need to have a certain technical base (computer, Internet connection, appropriate software);
- restriction of access to the Internet, due to which it will not be possible to submit reports on time;
- the need in some cases of duplication of reporting on paper with a stamp of the tax authority. For example, in order to obtain a loan from a bank, a taxpayer must certify a copy of the statements on paper with the tax authority. Since the bank cannot verify the legal force of a document submitted in electronic form, it requires reporting on paper with a stamp of the tax authority.
Attention should be paid to one more document - Order of the Ministry of Finance of Russia dated March 16, 2010 N MM-7-6 / 120 "On approval of the Regulations for entering into the automated information system of tax authorities data submitted by taxpayers (representatives) of tax returns (calculations) and other documents serving as the basis for calculating and paying taxes ". This Order was issued by the financial department in order to improve the electronic document management system between taxpayers and control departments in order to improve the process of entering data submitted by taxpayers (representatives) of tax returns and other documents serving as the basis for calculating and paying taxes into the automated information system of tax authorities.
The Regulation establishes unified principles for entering tax documents (presented on various types of media and in the ways established by tax legislation) in the Federal Tax Service Inspectorate, entering tax documents submitted on paper in conditions of centralized data processing and the procedure for interaction between the Federal Tax Service and the DPC (Interdistrict Inspectorate of the Federal Tax Service of Russia for centralized data processing or another inspectorate performing the functions of centralized data processing).
It was also established that tax documents in paper form, presented on machine-oriented forms approved by the Ministry of Finance of Russia, as well as on machine-oriented forms with a two-dimensional barcode, are subject to centralized processing. The exchange of information between the IFTS and the data center is carried out through secure communication channels using the installed software. The list of persons who have not submitted tax documents is formed upon the expiration of 10 days after the deadline for submission of the relevant documents established by the legislation on taxes and fees.

By virtue of Part 1 of Art. 6 of the Federal Law of 06.04.2011 N 63-FZ "On electronic signature" information in electronic form signed by a qualified electronic signature is recognized as an electronic document equivalent to a paper document signed with a handwritten signature, unless federal laws or those adopted in accordance with with them, regulatory legal acts established the requirement for the need to draw up a document exclusively on paper. For which documents is there a mandatory requirement to be drawn up exclusively on paper?

There is no specific list of documents that are issued only on paper. Such documents, for example, include:

Bearer securities (bill of exchange, bond),

Labor contract,

Employment history,

Book of accounting for the movement of work books and inserts in them,

Personal card,

Full liability agreement,

Sick leave,

Application for unpaid leave (except for teleworkers),

Apprenticeship agreement,

Order (order) on the termination of the employment contract.

For a more detailed list, see below.

Justification

Features of working with electronic documents

Documents that are drawn up only on paper

An electronic document signed with a qualified electronic signature is recognized as equivalent to a paper document signed with a handwritten signature (part 1 of article 6 of Law No. 63-FZ). An exception is cases when federal laws or regulatory legal acts adopted in accordance with them require a document to be drawn up only on paper (table below).

Advice

You have the right to duplicate entries in a personal card, which is kept on paper, by entries in a personal card, which is kept in electronic form

In practice, even if an organization has introduced an electronic document management system, some of the documents in respect of which the law requires the receipt of personal signatures of employees are drawn up on paper. For example, the Book of accounting for the movement of work books and inserts in them. After all, it contains the columns "Receipt of the responsible person who accepted or filled out the work book" and "Receipt of the employee in receipt of the work book". But the journal of registration of labor contracts is kept in electronic form.

Correcting the error

IOI Technical means used to transmit information to a human operator. ISI are divided into two large groups: local or centralized presentation of information, which can coexist in the system in parallel (simultaneously) ... ...

ELECTRONIC DOCUMENT- in accordance with Art. 1 of the Law of January 10, 2000 On an Electronic Document (hereinafter referred to as the Law), an electronic document is understood as information recorded on a machine medium and complying with the requirements established by the Law. According to Art. 2 ... ... Legal Dictionary of Modern Civil Law

Boundary plan- Land-plan is a document that is drawn up on the basis of a cadastral plan of the corresponding territory or a cadastral extract of the corresponding land plot and in which certain ones entered in the state cadastre are reproduced ... ... Wikipedia

Sensory voting device- French sensor device IVotronic Sensory voting device (USG), also a complex of electronic voting (CEG) electronic voting machine based on ... Wikipedia

Danske bank- (Danske Bank) Danske Bank Group, history of Danske Bank, management of Danske Bank Settlement and cash services of Danske Bank Group, international payments in Danske Bank and payments in the Russian Federation, electronic banking services of Danske Bank ... ... Investor encyclopedia

Aval- (Aval) Definition of the term aval, application and meaning of aval Information on the definition of the term aval, application and meaning of aval Contents Contents Definitions of the term. Legal acts. The meaning of aval. Aval promissory note Aval - ... ... Investor encyclopedia

Promissory note- (Bill) A bill of exchange is a security with the right to pay a monetary obligation. Investor encyclopedia

GOST 2.051-2006: Unified system for design documentation. Electronic documents. General Provisions- Terminology GOST 2.051 2006: Unified system for design documentation. Electronic documents. General provisions original document: automated system: A system consisting of personnel and a set of automation tools for its activities, ... ... Dictionary-reference book of terms of normative and technical documentation

Information- providing an automated IO system A set of forms of documents, classifiers, regulatory framework and implemented solutions for the volume, location and forms of existence of information used in the AU during its operation Source ... Dictionary-reference book of terms of normative and technical documentation

system for keeping a register of securities holders- in accordance with the Federal Law On the Securities Market of April 22, 1996, a set of data recorded on paper and (or) using an electronic database, providing identification of nominal ... ... Big Law Dictionary

Enforcement- (English enforcement) is the enforcement of contracts; Protection of contracts; Enforcement of a contract; The very essence of the verb "force" from English means "to coerce", that is, an action that is coercive ... ... Wikipedia

Books

• History of Russian Literature XX-th. XXI century. Textbook. In 3 parts. Part 1. 1890-1925 (+ CD), The textbook "History of Russian Literature XX - early XXI century" consists of three parts. The first part is devoted to the literary process of the early XX century from the late realist works of A.N. ... Category: Literary criticism and criticism Series: Russian language and literature Publisher: Vlados, Buy for 674 rubles
• Economic appraisal of investments 5th edition revised and supplemented training course, Rimer M. (ed.), In this textbook, the economic appraisal of investments is considered from the standpoint of determining the conformity of technical, organizational, marketing, financial and other decisions laid down in ... Category:

A couple of decades ago, professionals spoke of electronic document management systems and electronic document archives as a bright future. But reality turned out to be faster than ideas about it, significant changes are taking place in the world associated with the introduction of technologies in various areas of society and citizens. The penetration of electronic technologies is proceeding simply at an extensive pace: this process at its very initial stage began in the world in fact only thirty (in our country, twenty) years ago. Everything happens during the lifetime of one generation of people (including specialists), by and large the human factor, and not technology or legislation, is the main obstacle to new technologies. And this is quite understandable: changing people's ideas and habits is difficult, and more often than not, it is simply impossible.

The modern level of development of information technology creates unprecedented opportunities for restructuring management and business processes, for the transition from traditional paper to electronic document management. Information technology is not only additional opportunities, but also certain difficulties for an enterprise, institution, organization (hereinafter we will use the generalized concept of "organization") today constantly arises, but the question is not yet resolved: "how to apply these technologies and ensure the storage of information in electronic in the form in accordance with the current in the Russian Federation legislative norms to ensure the creation, storage and use of information? ". In the same situation, there are many unresolved issues of archival storage of information in electronic form today, there are archives (state, municipal and departmental).

One of the first problems associated with the organization of archival storage of electronic documents is terminological: it consists in finding an answer to the question, in fact, what is an "electronic document"?

The nature of an electronic document (a document on an electronic medium, previously a machine-readable document, a document on a machine medium) and its definition are argued, perhaps, from the very beginning of the appearance of this phenomenon. In the archival industry, these disputes became relevant in the 1980s, with the inclusion of electronic documents in the USSR Archive Fund.

The main questions then and now were and remain the following:

- are electronic documents a special type of documentation, or are they a special form of creation, storage and presentation of traditional types of documents?

- what are the main components of electronic documents?

- is the material medium an essential component of an electronic document, or is it only the “environment of existence” of the document?

- can the encoded information be considered as an electronic document in the form of a string of bits (states of the electromagnetic field) of a computer file, or does an electronic document appear only when this information is reproduced (decoded) on a monitor screen?

- what special details are inherent in an electronic document?

- Should all data that arise during the operation of a computer or are necessary for its operation should be considered electronic documents?

- what are the criteria, signs, special details that allow you to distinguish electronic documents from the totality of electronic data?

- should the database be considered as an integral electronic document or can (on what basis and in what cases) individual records in the database be understood as documents?

- is it possible to preserve the original electronic document for a long time?

- what technological and organizational measures can be considered as guarantees of the authenticity (authenticity) and integrity of electronic documents?

There is still no definite answer to most of these questions. The problem of preserving information in electronic (digital) form is a challenge faced by archivists around the world.

The main difficulty lies in the fact that such information is inaccessible to direct human perception, requires special types of media, and its reproduction requires special software and hardware. Reproduction of an electronic document is a technological process of converting encoded information into a form accessible for unambiguous human perception.

In recent years, the situation with the use of information technology in the operational storage of archival information has changed markedly. A growing number of organizations strive to use elements of electronic document management in their activities. The state is showing particular attention to the problem of the transition from paper technologies to electronic documentation and the organization of storage of documents created using the latest technologies, activating measures to use electronic forms of interaction at the interdepartmental level. In 2009-2012. a number of regulatory documents were approved, designed to promote the advancement of electronic document management in government bodies.

Today, there are several strategically important directions for the implementation of state policy in the field of document management, which are directly related to the development and widespread implementation of automated document management systems (ASUD) in public authorities throughout the country. Moreover, in some areas, the work has already passed into the practical stage, there are first successful results.

This trend is confirmed in foreign practice. For example, the experience of the United States, Europe, Belarus, and Ukraine also speaks of the state's desire for an early transition to paperless technologies.

In Russia, the state archival service has traditionally been involved in streamlining management documentation. At present, the Federal Archival Agency cannot perform coordinating, control, and supervisory functions in the field of documentation support for management, but this task has not been entrusted to another state body either. Who in our country is responsible for the control over the safety of documents, the formation of documentary funds as information resources, the establishment of the storage periods for documents, compliance with the statutory requirements under the conditions of the transition period to the electronic documentation system? The question is still open.

Although electronic documents have appeared quite a long time ago, solutions in the field of their archiving are still far from ideal. The practice of introducing the latest technologies into office work shows that the more complex and functional information systems become, the more new bottlenecks arise at all stages of working with electronic documents in the archive. In addition to this, the development of IT is not always synchronized with the modernization of the regulatory framework. These are, for example, legal aspects related to the storage of electronic documents: ownership and intellectual property rights, copyrights, protection against unauthorized access, personal data and other confidential documents in electronic form, etc. Once again, it turns out that we seem to be going that way, but again with reservations.

Let's consider the basic terms used in document science and archival science in relation to the archival storage of electronic documents.

Document authenticity - the property of a document to be what is declared in it, i.e. contain information confirming its origin (authorship, time and place of creation, etc.), and in such a way as to guarantee the document against forgeries.

Authentic documents- documents that are identical in content and different in format and (or) data codes, and (or) structure. Authentic documents can be made on the same or different types of storage media, in a visual or non-visual form.

Identical documents- documents of the same content, which are executed in the same formats and codes and, as a rule, on the same type of data carrier, in accordance with GOST 28388-89. Documents on magnetic data carriers. The order of execution and treatment.

Electronic document can consist of one or more parts of a file, a whole file or several files, to which / which are general requisites that certify its authenticity and guarantee its integrity check.

Electronic document details can be presented both in digital form (metadata, electronic digital signature, electronic authentication codes, etc.), and in a document on paper (certification sheet) in accordance with GOST 6.10.4–84 and GOST 28388–89.

If at the right time we cannot read the data from the carrier, then there will be no benefit from the information recorded on it. This can happen both due to a malfunction of the media, and due to its incompatibility with the playback media that will be at our disposal.

Complex of electronic documents Is a collection of documents on an electronic medium (s), combined according to one or more systematization signs (origin, technological, nominal, functional, chronological, thematic, authorship, etc.). The complex of electronic documents in the archive is a fund, an information resource, as well as a set of interconnected files located in a common computer folder (directory, catalog).

Information resource- a set of electronic documents allocated in the information system of the fund-creator according to a technological basis in combination with a nominal feature of grouping documents (management, scientific and technical, personnel, periodicals, Internet publications, etc.).

Technological features of an information resource are specific characteristics of the software environment (OS, DBMS, application program or application), the original structure of the database or information system, the availability of technical documentation for them; information resources are such software and information objects as relational databases and data banks, collections of text, tabular or graphic electronic documents, Internet publications, multimedia publications, documents in design automation systems (CAD) and geoinformation systems, etc.

Electronic document storage unit- a physically separate electronic carrier that received an account number in the archive; storage units are both pure electronic media and media with records of electronic documents accounting units.

Electronic document accounting unit- a visually isolated (using software) object of file, relational or other organization of computer data (computer folder, computer file, database table, spreadsheet sheet), which received an account number in the archive.

Under the integrity of the electronic document- it is understood that after its creation, no changes, additions, exceptions, etc. have been made to its content, details, or metadata.

Automated system- a system consisting of the personnel of a complex of means of automation of its activities, which implements information technology for performing the established functions. Under information system understand an organizationally ordered set of documents (arrays of documents) and information technologies, including the use of computer technology and communication, implementing information processes. Requirements for information systems that support workflow are generally fixed by the Changes in the Rules of Office Work in Federal Executive Bodies, approved by Decree of the Government of the Russian Federation dated 07.09.2011 No. 751, according to which “an electronic document management system is an information system that provides collection (inclusion documents into the system), their processing, document management and access to them ”. And the concept of "electronic document flow" means the organization and implementation of document flow using an information system. Of course, the definition of “document flow in the information system” would be more accurate, since the document management process, including that implemented using information systems, means, first of all, "a set of systematic and effective actions for the creation, use, storage and destruction of documents in organizations in order to prove the conduct of business (managerial) operations" (GOST R ISO 15489-1 - 2007). The document management concept stipulates that the issues of documentation, document management, workflow and the organization of storage of documents in the information system should be considered in a single and inseparable process.

Database- a structured set of data presented in electronic form and organized according to certain rules that provide general principles for describing, storing and manipulating data, independent of application programs. The database can be part of an electronic archive as a low-level storage medium for index information and (less often) for electronic documents proper. As a rule, the user of the electronic archive does not work directly with the database. In electronic archives, databases are usually used either in their own or in one of the generally accepted industrial formats (SQL, etc.).

Form Is a document containing information certifying the manufacturer's warranty, the values ​​of the main parameters and characteristics (properties) of the product, information reflecting the technical condition of this product, information on certification and disposal of the product, as well as information that is entered during its operation (duration and conditions work, maintenance, repair and other data).

Original electronic document - the first instance of the document being created. The original is the only copy of an electronic document in which the date and time of recording its file (s) on an electronic medium precede the date and time of their last saving.

Electronic original- an electronic original of a paper document, made in a semi-automated or automated way, involving the preservation of the graphic design of the document with the ability to format text and embed graphic elements and created using open document formats (* .pdf, * .doc, * .rtf, * .html and others ).

Original electronic document- a copy of an electronic document, the authenticity and integrity of which is confirmed by the author or other authorized person in the prescribed manner. In the archive, the original electronic documents are documents with control characteristics, certified by the acquisition source. That is, n electronic document originator- this is the first recorded and the only copy of the document.

Secondary document - a document of any kind obtained by processing with the help of software and information tools from a document of another type (types of documents in accordance with GOST 2.102, GOST 3.1102, GOST 19.101, GOST 34.201). Several secondary documents of different types can be obtained from one primary document. One secondary document can be obtained from several primary documents of different types.

Duplicate of an electronic document- a repeated (by the time of recording) copy of the original ED, having the same legal force (VNIIDAD - Documentation and archival problems of electronic documents, Moscow - 1999).

The value of documents is determined at the present time mainly in connection with the terms of their storage and the implementation of the document's legal function - the function of evidence. Depending on the storage period, a decision is made on the form of the document, the structure and format for presenting its information, on the requirements for metadata, including within the framework of maintaining classifiers and reference books of the information system. GOST R ISO 15489-1 - 2007 “System of standards for information, librarianship and publishing. Document management. General Requirements ”defined a new methodology in deciding on the choice of a storage medium, ie. on paper or electronic form of the document. When creating a document management system (electronic document management system), already at the design stage, it is necessary to choose a suitable storage medium and information carriers, determine the means of physical protection of information, processing procedures and storage systems. Moreover, when choosing a medium, it is necessary to take into account the so-called "evidentiary" storage periods for documents on paper and electronic media. Hard media companies currently guarantee a proof shelf life of electronic documents recorded on them for 10 to 20 years (maximum). The main principle, enshrined in GOST R ISO 15489-1 - 2007, states that the choice of a storage medium depends on the storage time of documents.

Data- information presented in a form suitable for processing by automatic means with the possible participation of a person, according to GOST 15971-90. Information processing systems. Terms and Definitions.

Under metadata is understood as data describing the context, content, structure of documents and the management of documents over time. With regard to the structure of an electronic document: technological data contained in an electronic document and required by software for data management and presentation of an electronic document in a human-friendly form.

Certified copy of an electronic document- a copy of the ED, in which, in accordance with the established procedure, the necessary details are put down, giving it legal force (VNIIDAD - Documentation and archival problems of electronic documents, Moscow - 1999).

Electronic copy of a paper document- an electronic copy of a paper document designed for detailed reproduction of a graphic image and created using open raster graphic formats (* .bmp, * .jpeg and others) or hybrid text-raster formats (* .pdf, * .djvu and others);

Image(document) - an electronic raster file containing a graphical representation of the document.

Migration documents - an action to move documents from one system to another while maintaining the authenticity, integrity, reliability of documents and their suitability for use, in accordance with GOST R ISO 15489-1-2007 System of standards for information, librarianship and publishing. Document management. General requirements. Migration of electronic documents Is the transfer of electronic documents from one technological platform (application program, DBMS, OS) to another; during the migration process, computer files are reformatted, sometimes the data structure or format type is changed (documents in text format are converted to graphic or vice versa).

There is also a concept working copy of the electronic document - a copy of an electronic document in a storage unit issued when organizing the use of the document. Migration copy of an electronic document- a copy of the ED with changed / modified metadata.

Insurance copy(archival document) - a copy of a particularly valuable or unique archival document made in order to store the information it contains in case of loss or damage to the original.

From the point of view of the number of copies of a document as its properties used in archival practice, one can also indicate the presence of the concept electronic document in insurance format- an electronic document saved in a program independent or widely used computer format. Electronic document in custom format- an electronic document saved in a format supported by the current information system of the archive, reading room or remote user.

Electronic document management system(EDMS) is a ready-made comprehensive solution for document management, which is implemented on a universal platform for managing corporate resources based on Microsoft portal technologies.

Nowadays, electronic documents are used along with paper documents to support management processes. At the same time, there are a number of significant differences between an electronic document and a paper document, which dictate the need to develop new approaches to organizing document management and ensuring its storage.

Let's take a look at some of them.

1. Requirements for the material storage medium. With all the variety of interpretations of the concept of "document", almost all researchers agree that a document in its most general form, without further clarification, is information recorded on a tangible medium. In this case, the concept of "material carrier of information" is usually not disclosed. It is believed that it is already understandable without special clarification: information is recorded on paper, film, tape, etc. materials. Indeed, if desired, information can be recorded on any basis, by any substance - subject to a number of specific requirements. The base material and the recording substance must correspond to each other, otherwise it will be impossible to record or transmit or store information.

The emergence of new recording methods depends on the progress of technology, since any method of processing any material can be used to record some information on it. In these cases, they strive to impart the desired properties to all the elements of documenting: a large recording capacity (DVD, flash card), its higher speed and quality of reproduction, increased durability, etc. And if the recording is carried out not on the real, but on the field, i.e. energetic, but still material level (information on the Internet and Intranet is transmitted energetically). The information of the electronic document comes to the user on-line via electromagnetic channels. At the same time, it was initially recorded on a material medium, transmitted by a material (wave, impulse) method, fixed in the hard memory of a computer and recoded into a human-perceived one.

A paper document, its perception, has essentially the same process. Signs are printed, perceived by the organ of vision, recoded by consciousness into meaningful information, after which we understand what document, what information we are dealing with. The only difference between a screen document and a non-screen document is that the time for fixing a character on the screen can fluctuate in an arbitrary limit, while in the non-screen version this time is not limited and always allows you to repeatedly return to the recording.

GOST 7.83-2001 “Electronic publications. Basic types and outputs "defines an electronic document as" a document on a computer-readable medium, for the use of which computer technology is required ", while the standard does not specify the concept of a computer-readable medium. A material medium is understood as flexible and hard disks, a computer screen (base material) with a recording on it (recording substance). A feature of a modern document created with the help of electronic documentation is that one part of it - the base material - is stationary (unchanging) and static (motionless), and the second - the recording substance - is constantly replaceable and dynamic (Fig. 1)

The text on the monitor screen is always a copy, its original is a file containing sequences of glyphs (glyph is a separate character) in the form of their numbers according to one of the computer code tables (Ansi or Unicode), a description of the formatting applied to them (size, font, color, etc.) etc.). In this case, the formatting parameters may not be rigid and vary from situation to situation. at... Their further processing is also carried out in electronic form.

At the stage when it enters the organization and is converted into electronic form, a paper document can be marked with a corresponding electronic tag.

2. Requirements for paperwork... Requirements for paperwork are defined by standards and unified forms. For paper documents, almost all issues of ensuring their legal force have been resolved, they are often enshrined in special regulations.

Requirements for the registration of electronic documents are determined to a much lesser extent, they mainly concern so far only the use of electronic digital signatures (EDS). At the same time, the requirements for the composition and design of the details of electronic documents can be even more stringent than for paper documents, since when transferring information through communication channels and when exchanging information between different information systems (if the compatibility of software and hardware is not ensured), the transfer of information may not take place or the information will be inaccessible for human perception. We can often see such a picture on the screen in Fig. 2

Rice. 2. Windows window

To ensure that the outgoing paper document corresponds to its electronic original, a special service of electronic notaries has arisen, it can check the electronic signature under the document, print it and certify it with its own signature. If the original is an electronic document, then everything is more complicated. Alternatively, the following scheme is possible: 1) an employee responsible for certifying the senders' EDS is appointed by an internal administrative act of the organization; 2) this employee checks the EDS in an electronic document, prints out the document and certifies it with his own handwritten signature; 3) the signature of the employee is a confirmation that at the time of verification the EDS were authentic, as well as that the electronic and paper documents are identical. He bears personal responsibility for all this. At the same time, documents are accepted for state storage only on paper.

The essential difference between the document is its authorship. The document always has one or more authors who have expressed their agreement with the information recorded in the document. In paper form, the consent of the authors is expressed by handwritten signatures or seals of organizations, and for the electronic version an EDS is intended, it must certify the consent of the owner, and an opportunity must be created so that anyone can verify this consent.

The electronic signature is based on the so-called public key cryptography, with its help a special user certificate is formed. It contains information about the user, the public key and the electronic signature of the certificate; it can be verified using the public key of the certification authority. The algorithm guarantees that this signature can only be generated by a certification authority that has a secret encryption key and trust in which is the basis for the operation of the entire EDS system.

Trust in certification authorities is based on a hierarchical principle: the certificate of a lower-level certification authority is certified by the electronic signature of a higher-level certification authority. The highest level of CA is federal, which is under state control. The entire system of trust, built on certificates, forms the so-called public (public) key infrastructure, or PKI. With such an infrastructure, it is required to verify not only the legitimacy of the key of the certification authority that issued the certificate, but also all higher certification authorities.

3... Document transportation time ... Electronic documents have undeniable advantages over paper ones. For paper, it depends on the method of delivery (mail, courier, courier service, etc.), there are practically no electronic restrictions on the delivery time to the addressee, it will depend on the bandwidth of the portal, when using electronic communication channels (optical fiber), the transmission time messages with an attached file or familiarization with a text online message in the database are measured in seconds and minutes.

4. Reference and information work with documents. When working with paper documents, this is a rather laborious process, especially if there is no system for registration, classification and information retrieval.

For electronic documents, this task is simplified by the possibility of using links, which allows not only finding one document, but also others related to it by a specific topic. Corporate information systems make it possible to use information on a distributed access basis, in accordance with job responsibilities and access rights.

A lot of documents are processed within organizations, so electronic processing systems are usually used there. As a result, it turns out that internal corporate document management is usually carried out in electronic form, and "external" documents are converted into paper form. Moreover, once in another organization, the papers are again digitized and loaded into the corporate system. Their further processing is also carried out in electronic form.

At the stage when it enters the organization and is converted into electronic form, a paper document can be marked with a corresponding electronic tag. These tags can encode the main attributes of the document, such as authorship, creation date, short annotation, or a unique number in the information system.

5. Convenience of information perception. The most convenient from the point of view of ergonomics are still paper documents. In a virtual environment, the text is devoid of a physical component and depends on the parameters of the screen. This allows you to make any distortions and display the same text in different ways - it can be mechanically stretched, compressed, rotated both whole text blocks and individual letters.

You can change the size of letters both relatively - by changing the scale of the display on the screen, and absolutely - by changing their linear dimensions. The color of the text, like the size of the letters, is one of the variable parameters in modern PCs. It is dematerialized, completely relieved of its material component, only the screen is material, while the text on the screen is not a material object in the generally accepted sense, just as a beam of electrons is not material for human perception. The display quality of the text is limited by the capabilities of the displays. These possibilities are rapidly increasing, and soon ordinary displays will not yield to paper in terms of resolution, and, therefore, will immediately surpass it, since operating systems allow you to scale documents when displayed. The text in them is described programmatically as a set of outlines.

At the dawn of desktop PCs, the design of screen fonts designed to be displayed on a computer monitor or on-screen versions of typefaces was originally a mosaic of dots that coincided with a grid of screen pixels, and therefore had to adjust the font pattern for each size.

In modern fonts, there is an algorithm according to which the contours of the font are chased under the grid of screen pixels in such a way that when superimposed on it, parts of the letters do not "disappear" or their shape does not distort (this is especially true for small sizes). Thus, each time you change the scale, the outlines of the letters are filled with screen dots so as to best match the selected scale. This technology, called Hinting (or hinting), allows type on the screen to be recognized and retain its stylistic characteristics at any size. Text in an electronic document reader retains sharp edges at any size. In contrast, text on paper, when zooming in with the help of optics or photographic equipment, significantly loses in the quality of visual perception, namely, against the background with the printed text, the texture of the paper begins to appear, printing errors or printed raster are noticeable - all this even more "materializes" text.

Rice. 3. Limitations of the text: a) in the book, the text is limited by the frames of the page; b) the screen is a kind of window, behind which areas of any size can be located

A raster image is a grid of pixels or colored dots on a computer (for example, a monitor) device, paper and other display devices and materials (raster). Important characteristics of the image are: number of pixels - size. The number of pixels in width and height can be indicated separately (1024 × 768, 640 × 480, ...) or, rarely, the total number of pixels (often measured in megapixels); the number of colors used or the color depth. Resolution is a reference value that tells about the recommended image pixel size. Raster graphics are edited using raster graphics editors. Raster graphics are created by cameras, scanners, directly in the raster editor, also by exporting from the vector editor or as a screenshot.

Raster graphics allow you to create (reproduce) almost any drawing, regardless of complexity, in contrast, for example, to vector graphics, where it is impossible to accurately convey the effect of transition from one color to another without loss in file size. Bitmaps are usually stored compressed.

Depending on the type of compression, it may or may not be possible to restore the image exactly as it was before compression (lossless compression or lossy compression, respectively). Also, additional information can be stored in the graphic file: about the author of the file, the camera and its settings, the number of dots per inch when printing, etc.

In addition to unlimited space, the virtual environment provides such advantages as non-linear perception, carried out by means of hyperlinks (active fragments of text or graphic elements that instantly redirect the user to a certain place of an electronic document), pop-up windows and building a hierarchy based on the principle of a tree (as is the case with any site ), not chains (classic book form). The most striking example of "nonlinearity" of perception in printed matter is the form of a reference book or dictionary, where one given information has a link to another, usually from external sources.

Rice. 4 Comparison of perception of paper and electronic document:

a) paper media is perceived simultaneously and in one piece;

b) the electronic document does not give an idea of ​​its boundaries

In a virtual environment, the principle of nonlinearity is used everywhere, being its essence. The advantages of the principle of nonlinearity of perception are undeniable, but one cannot fail to note significant shortcomings. In particular, the lack of an opportunity to see the big picture, to take a look at all parts, at least briefly, the entire amount of information provided. When working with a paper document, on the contrary, this process is possible. Since it is possible to sequentially and simultaneously comfortably work with several documents. When working with an electronic document, this opportunity is limited by the size of the display and the possible number of opened minimized (reduced) windows in the size of Fig. 5.

Rice. 5 Display screen window with two expanded text screens

According to American researchers, text from a computer screen (monitor) is perceived 25% slower than reading from a sheet of paper. In most cases, fatigue when working with an electronic document sets in faster than when working with a paper one.

For comparison: in order to turn a book page, a person needs to carry out one physical movement that directly affects the media. In this case, the text from the page of the book is perceived due to the reflected light and the mechanism of human visual perception. When a screen page is scrolled, a whole system is involved, which includes the actions of the person himself and a chain of technical devices: a person's hand, an input device (mouse, keyboard, touchpad, tablet), a driver program that provides interaction between the device and the system, a program for displaying electronic a document that responds to commands from an input device and a display driver responsible for generating an image on the screen. The perception of the text is due to the glow of the monitor itself. Only in e-readers, devices designed for reading books, the screen does not have its own glow, which is more comfortable for the eyes and allows you to perceive the text more naturally.

6. Possibility to select the required fragment when familiarizing with documents. This opportunity is provided by both paper and electronic documents, the only difference: in an electronic document of selection, links can then be deleted, but not in paper, because markups become part of the document due to the application of ink, slate, etc. on a material carrier - paper. When working with archival documents, complete protection of the document must be created against the possibility of making changes to the text. That allows you to do some formats such as PDF, but unfortunately it is not perfect in our age of technology.

7. Copying of documents. When making copies of paper documents, several options are possible: 1) the document is digitized (scanned) and an electronic copy is obtained from the original, 2) reprographic means are used, 3) operational printing, 4) photo-microphotocopying, microfilming. When creating a copy from an electronic document, labor intensity and costs are reduced significantly. A copy of a file or a piece of text takes seconds.

8. Safety of information. Paper documents are stored for a long time if appropriate conditions are created. Aging and deterioration of paper depends on its quality, the quality of the text on the means of applying it to the paper. Most modern paper documents suffer from text fading (ink fading) due to the fact that the quality of ink in the cartridges, the level of their atomization when printing with a printer is often not high due to resource savings. In any case, for a rather long period for text recognition, additional devices are not required, knowledge of the language in which the document is written is sufficient.

At the same time, the unity of all components of these features of documents should be emphasized: information (content), medium, document details and metadata. Without a carrier of information, there can be no document, including an electronic document. The role of requisites for identification, and most importantly, authentication, of an electronic document can hardly be overestimated. Correct methods of identification and authentication of documents on electronic media are a guarantee of their authenticity in the long term.

However, it should be borne in mind that without the use of adequate technologies (i.e. those that require metadata), an electronic document will remain a file on a medium. By analogy, such an electronic document can be compared to a paper document with extinct text: the document seems to exist, but at the same time, in essence, it does not exist. That is, an electronic document can only be considered a "document" when we can reproduce the file and perceive information from the monitor screen.

The noted features of electronic documents (the interconnection of their components and the use of adequate information technologies for their reproduction and reading) should be taken into account every time when organizing their archival storage, whether it is an examination of the value, accounting, description or preservation.

An electronic document, being a product of software and hardware, depends on their relevance and suffers from the instability of the carrier and information recording, which is often called moral and physical aging. An electronic document is a document only if it is a component of some system that ensures its stability in time and space and makes it possible for a person to work with the document.

When working with paper documents, use funds and insurance copy funds are created in the archives. Similarly, to ensure the safety of the database and increase the stability of the electronic document, a backup is performed, but there is no guarantee that information will not be lost during the migration of a document from one medium to another. The second important question is what is considered the original of an electronic archive document, its first file version, overwriting a file from one medium during the migration process? And also what to do with files from which copies of electronic documents were made?

Archivists, for now, proceed from the concept that documents of an eternal and long shelf life today should be stored only on paper. This is due to the fact that paper, unlike electronic media, can be stored for a long time. In addition, a person will be able to see information in printed form after a long time, which cannot be done with machine-readable technologies - not only technologies, but also the software themselves, change regularly.

This position is correct, but if you look more globally, then a paper document is also not eternal - insurance copies were made (and in some places they continue to be made) on microfilms. On the other hand, many countries of the world are putting into operation archives focused on the eternal storage of electronic documents.

In this regard, the archives should take care not only of the safety of what was transferred to them for storage, but also of the fact that this information is available to future generations. In the event of the expiration of the storage period of the carrier, the information must be promptly transferred to other carriers or migrated to new software. Yes, of course, the tasks of the archive become more complicated, but it is wrong to believe that some day instead of a short-lived paper some really eternal information carrier will be invented. At the very least, programs will definitely change, and physical media will be destroyed. Therefore, those countries that have taken the path of imposing responsibility on archives also for data migration, including digital signatures to ensure its safety, can solve the problem of the eternal storage of documents.

There are several reasons for the need to store documents of permanent storage on paper today: the first is associated with the problem of confirming the authenticity of electronic documents not only when they are transferred from one information system to another, but also when organizing long-term storage of electronic documents (for a time exceeding the validity of an electronic certificate). signatures). The second is related to the lack of a standardized electronic document model up to now.