The FTS is preparing a unified procedure for submitting a mandatory copy of the annual accounting (financial) statements and the audit report. Notification of this is published on the “Single Portal”.
The Office reminds that at present the order of presentation of financial statements along with audit reports, approved by the order of Rosstat dated March 31, 2014 No. 220.
At the same time, the Federal Law of 28.11.2018 No. 444-FZ amended the law on accounting (dated December 6, 2011 No. 402-FZ), according to which a mandatory copy of the annual financial statements is submitted to the tax authority where the economic entity is located. This requirement applies to organizations that are required by law No. 402-FZ to maintain accounting and prepare financial statements. This binding copy shall be submitted electronically no later than three months after the end of the reporting period. At the same time, the requirement to submit accounting reports to the statistical body is abolished.
The amendments also determine that from January 1, 2020 mandatory copies of financial statements constitute the state information resource, and the FTS is obliged to maintain this resource and provide access to it to interested parties.
In this regard, the Federal Tax Service is preparing a procedure for the presentation of a mandatory copy of the annual financial statements and the audit report as part of the filling of the specified state information resource.