Tax personal account electronic signature. Receiving electronic keys

The Federal Tax Service has published. In accordance with the new rules, the procedure for obtaining an enhanced non-qualified electronic signature by individual taxpayers is simplified. Because to get a signature like individual entrepreneurs, and ordinary citizens will be able to do so completely free of charge in their personal taxpayer account on the official website of the Federal Tax Service. The need to approve the procedure for generating an enhanced non-qualified electronic signature of a taxpayer arose in connection with the increased electronic document management between tax authorities and individual taxpayers. After all, the role and functions of the taxpayer’s personal account are now spelled out in Tax Code RF. Entered the corresponding the federal law dated November 4, 2014 N 347-FZ. Since its entry into force, it has become mandatory for individuals to use a taxpayer’s personal account not only to receive information from the Federal Tax Service, but also to exchange documents with tax authorities. In particular, taxpayers can use the personal account resource to submit tax returns. However, the use of an enhanced unqualified electronic signature is mandatory. After all, only documents certified by her are considered equivalent documents on paper, certified by the taxpayer’s handwritten signature. To obtain an electronic signature, the taxpayer must fill out a special form and attach all Required documents. After this, the taxpayer receives an electronic signature verification key certificate. This certificate is valid for 12 months from the date of receipt. Verification of the taxpayer’s electronic signature and control of certificates in the personal account is carried out by the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing. If a taxpayer has lost his electronic signature key certificate or suspects that third parties have gained access to it, he must apply to cancel the key. Such a statement in writing is sent to the Interregional Inspectorate of the Federal Tax Service of Russia for centralized data processing through Personal Area taxpayer. After which the certificate is canceled and the taxpayer has the opportunity to request a new electronic signature key. All these operations are carried out by the Federal Tax Service absolutely free of charge within one working day. At the same time, the Federal Tax Service is obliged to notify the taxpayer of the need to issue a new electronic signature verification key certificate, if its validity period expires, no later than 14 days before the specified date. Thus, the taxpayer no longer has to independently monitor the expiration date of his electronic signature key. The Federal Tax Service order was officially published on September 24, 2015 and comes into force on October 5, 2015. Until this time, a test procedure for issuing electronic signatures for individuals in the taxpayer’s personal account is in effect. All key certificates issued in this way will continue to be valid until the end of the period for which they were originally issued. This will save taxpayers from having to once again deal with registration and confirmation of their signature.

The personal account was created primarily for the convenience of taxpayers. Now they can get all the information they are interested in without applications, long waits and queues. Among the service features:
- obtaining up-to-date information on registered property and transport objects, accrued and paid for them;
- control over the state of settlements with the budget, the presence of debts and;

In order to get an idea about functional features system, you need to enter the login in the authorization form - 000000000000 (12 zeros) and a custom password.

- receiving and downloading tax notices and receipts;
- payment of tax payments;
- tracking tax audits using Form No. 3-NDFL.

In the service you can also contact directly tax authorities without a personal visit.

How to access a taxpayer’s personal account

To gain access to your personal account, you must contact any Federal Tax Service, not only at your place of registration. To do this, you need to write an application and present your passport and TIN.

You can only gain access to a personal document in person upon presentation of your passport. This cannot be done in any other way, since the information in your personal account constitutes a tax secret.

If the application is submitted through confidant, then you must provide a notarized power of attorney.

All that remains is to receive a registration card with a login and temporary password to access your “Personal Account”. Within a month, the password must be changed to any convenient and memorable one. If the taxpayer misses this deadline, he will need to contact the Federal Tax Service again to obtain a connection. If you lose your password, you will need to do the same; it cannot be recovered in any other way. This was done in order to ensure security and prevent third parties from accessing the information contained, since the initial password is issued on paper.

You can access your personal account without a visit to the Federal Tax Service only using an electronic signature (ES) or a universal electronic card(UEC). Citizens who have an electronic signature/UEC can write an application for connection electronically at home page. In this case, you will only need to enter a phone number and email address. The remaining details will be read automatically. After gaining access to your personal account, you will only need to enter your login and password. But it will be possible to log into the service using an electronic signature or UEC.

At the moment, there are three main ways to register in your personal account on nalog.ru:

Get your login and password at any time tax office
Using a digital signature (Universal electronic card)
Register using data from the State Services portal

We will describe each access type in detail.

Obtaining details for access to your personal account at the tax office.

This method is the simplest and least labor-intensive for the majority of the population.

You need to visit the tax office in person and receive a registration card with login information. A login-password pair is issued at any inspection, regardless of your place of registration. The exception is specialized tax authorities that do not work with individuals or perform a separate control function, for example, the 46th interdistrict tax inspectorate.

What documents are needed to obtain a registration card:

Passport. If you visited the tax office at your place of residence, then you don’t need anything else
TIN - notification of registration as a taxpayer. It is only required if you applied to the tax office at a location other than your place of residence.

By presenting these documents, you receive a registration card, which contains information about when it was issued and by whom, taxpayer data and, most importantly, access details to your personal account.

An hour after receiving it, you will be able to use all the functionality of the service, but the most complete information will be available within three days.

An electronic signature is an encrypted electronic key containing information about the user and allowing access to various Internet services of municipal and federal significance.

Possession of a qualified electronic signature (CES) provides the most extensive opportunities in working with tools tax service, because it is an analogue of the applicant’s real signature when applying in person.

This key is stored on a special medium of the user’s choice: a removable drive, a smart card or a Universal electronic card. Issued by centers licensed by the Ministry of Communications, a list of which can be found on the website of the Ministry of Communications.

To receive it you need to have with you:

Passport
SNILS

A digital signature is drawn up and issued only in decent presence. Price per this service depends on the organization issuing the CEP. The average price is in the range of 1000-3000 rubles.

After receiving the signature, you will need to install a special software CryptoPro CSP, which ensures security when working with services, as well as drivers depending on the type of device on which the electronic signature is stored.

After completing all these steps, you can register in your personal account and set a login and password yourself. In the future, login can be made both using the CEP and using the access details specified during registration.

Registration and login to your personal account using the State Services portal

The third way to access the taxpayer’s personal account is to use an account on the State Services website. To do this, just select on the login page https://lk2.service.nalog.ru/lk/ this method under the block with the main login form.

The difficulty is that this type registration is possible only if you have confirmed your identity by being present at the user service center. If you, like most users, verified your identity using registered letter, then you should contact one of the centers for identification.

There are several ways to obtain an electronic signature key for the tax office. And the electronic signature key itself may be different. Which one is right for you, where to get it, when and how to use it - we will answer all these questions in this article.

Electronic signature for the tax office and more - what is it?

The definition of an electronic signature is given in paragraph 1 of Art. 2 of the Law “On Electronic Signatures” dated April 6, 2011 No. 63-FZ (hereinafter referred to as Law No. 63-FZ). According to this definition, the main function of an electronic signature is to identify the person who signed the electronic document. Documents in electronic form Today they are becoming increasingly widespread.

Reporting in electronic form is required to be submitted by:

all VAT payers;
organizations with more than 100 employees - to the Federal Tax Service;
employers with 25 or more employees - documents containing information on the income of individuals and personal income tax, and reports to the Pension Fund of the Russian Federation and the Social Insurance Fund.

An electronic report cannot be submitted without an electronic signature, since the systems for receiving reports and declarations will not be able to identify the submitter of these electronic documents.

Law No. 63-FZ in Art. 5 identifies the following types of electronic signatures:

Figure 1. Types of electronic signatures in accordance with Art. 5 of Law No. 63-FZ

A simple signature is a type of identification formed using a password, code or other means.

Enhanced Electronic Signature (ESS), as shown in Fig. 1, divided into 2 types:

qualified;
unqualified.

The common features of these 2 types of electronic electronic signatures are that they are formed using cryptography (encryption) to transform the information entered on the key, more accurately identify the person who signed the document using such a signature, and control possible changes made to the documents after they have been signed . Another common feature for electronic signatures is that they are created using special devices for electronic signatures.

A qualified enhanced electronic signature is additionally confirmed by a qualified certificate. In the process of its creation and verification, we use special means confirmation of the signature in accordance with the requirements of Law No. 63-FZ as amended by the Law “On Amendments...” dated December 30, 2015 No. 445-FZ.

Qualified reinforced electronic signature provided by certification centers. An unqualified enhanced electronic signature can be obtained without certification centers by going through the identification procedure.

What you can do with an electronic signature:

First advantage owners of an electronic signature - the opportunity to register on the websites of the Federal Tax Service, Pension Fund, Social Insurance Fund and become a user of a personal account on these electronic resources.
Second advantage— you can issue an electronic signature to participate in electronic trading on sites government tenders, and the key to this electronic signature is also suitable for users of the electronic resources of the Federal Tax Service, the Pension Fund of the Russian Federation, the Social Insurance Fund and the government services website.

How to manage taxes through the personal account of an individual taxpayer

Any tax payer can create a personal account on the Federal Tax Service website. This can be done with:

Registration card, which a taxpayer can receive at any territorial branch of the Federal Tax Service that works with individuals. Where exactly the taxpayer is registered does not play any role.
Qualified electronic signature. The key and the CEP verification certificate are issued by certification centers accredited by the Ministry of Telecom and Mass Communications of the Russian Federation.
Account in ESIA ( unified system identification and authentication). An account in the ESIA can be obtained at post offices or MFCs upon receipt public services.

Another way to get full access to all options of the Federal Tax Service website for taxpayers is to obtain a digital electronic signature. This method makes it possible to interact with the Federal Tax Service without opening a personal account. For example, to submit an application electronically for registration of an enterprise or individual entrepreneur or for making changes to the constituent documents, the creation of a personal account is not mandatory, but a digital electronic signature is required.

What can an individual do in his personal account on the Federal Tax Service website?

What a personal account on the Federal Tax Service website gives a person:

The taxpayer - the user of his personal account - is always aware of what tax is accrued and when it needs to be paid. An individual taxpayer can conduct an online reconciliation with the Federal Tax Service.
Receives current forms of payment receipts (taking into account territorial specifics).
Has timely and complete information about tax rates and the possibility of applying for benefits.
Has the opportunity to submit applications to the Federal Tax Service, receive answers, letters, clarifications and clarifications.
Pay taxes through a special payment form.
Download, fill out, send the 3-NDFL declaration.

Similar opportunities are provided to users by personal accounts on the websites of the Pension Fund and the Social Insurance Fund. On the Pension Fund website, users can calculate their pension, enter or clarify information about their length of service, apply for a pension, submit documents and come to the Pension Fund only at the stage of assigning a pension and receiving a pension certificate.

What does a legal entity receive by issuing an electronic signature with the Federal Tax Service?

For legal entities, setting up a personal account on the Federal Tax Service website is also beneficial, as it allows you to:

Know everything about what taxes are assessed, how much payment is credited, make reconciliations and receive information about existing overpayments or arrears.
Receive and send requests and letters to the Federal Tax Service.
Receive consultations.
Save time: contact the Federal Tax Service without leaving the office.

Personal account entity can be used with an unqualified electronic signature.

If an enterprise has issued a certificate for the use of an electronic signature key that has all the characteristics of a qualified signature, then it can submit reports through special resources on the websites of the Federal Tax Service, the Social Insurance Fund and the Pension Fund of the Russian Federation. In addition, it is possible to submit electronic reporting through electronic reporting operators. The consumer has the right to independently choose the most convenient method for himself.

How to make an electronic signature for the tax office

An electronic signature for tax reporting can be done at one of the certification centers licensed by the Ministry of Telecom and Mass Communications. You must first prepare a package of documents. The maximum package for a legal entity includes:

a copy of the constituent agreement;
a copy of the charter;
a copy of the order appointing the director;
passport details, SNILS and TIN of the director;
a copy of the legal entity registration certificate;
a copy of the tax registration certificate;
an extract from the Unified State Register of Legal Entities, received no later than six months before applying to the certification center (sometimes the “freshness period” of the extract from the Unified State Register of Legal Entities may be different - check this point with the certification center where you apply to receive keys and an electronic signature certificate).

A specific certification center may not require all documents to generate a signature key. It is better to clarify the contents of the package in advance.

An individual entrepreneur can not only contact a certification center. Individuals have the opportunity to obtain an electronic signature at the territorial office of the tax inspectorate or by obtaining an Unified Identification and Logistics account at one of the post offices or at the MFC.

The procedure for contacting is not much different from working with a certification center. It is also necessary to prepare copies constituent documents and documents identifying the owner of the signature, and apply for an electronic signature. There is also a certification center within the structure of the Federal Tax Service of Russia.

How to obtain a certificate from a certification center of the Federal Tax Service of Russia

Certification centers of the Federal Tax Service of Russia were created in order to carry out certification and automation of data exchange between state enterprises that are part of the electronic information exchange system.

In this regard, an individual who is not an official of a state-owned enterprise, or a legal entity that is not a state-owned enterprise, cannot obtain a certificate from a certification center of the Federal Tax Service of Russia.

For state enterprises And officials, vested with the right of electronic signature, certification is carried out in the manner established by the regulations. The first document that such potential applicants need to familiarize themselves with is the Regulations on the infrastructure of the certification center of the Federal Tax Service (Moscow, 2013), which can be downloaded on the Federal Tax Service website.

Electronic signature for reporting: how to check relevance on the tax website

Holders of digital signature certificates can check its relevance on the government services website. The path to verification is simple. You need to log into the website using the link www.gosuslugi.ru/pgu/eds. The service that opens allows you to check the authenticity (relevance) of the certificate and electronic digital signature documents.

What is the purpose of the certificate EDS key read .

To verify, in the form that opens, select the certificate or electronic document that needs to be verified, and enter the confirmation code (anti-bot). After a short waiting time, the system will display the result of whether the selected electronic signature document is current.

As a rule, if the certificate is issued by an enterprise licensed by the Ministry of Telecom and Mass Communications, the problem of checking its relevance does not arise. When connecting to services using an electronic signature key in the name of the certificate, the user always sees the validity period of his key. In a few weeks, any system ( trading platform or the Federal Tax Service service) notifies the user that the validity period of his certificate is coming to an end each time he uses the key. The user’s task is to contact his certification center in time to renew the certificate.

Results

In order to become the owner of an electronic signature key for the tax office, a legal entity can obtain an electronic signature certificate from one of the certification centers licensed by the Ministry of Telecom and Mass Communications.

Individuals can receive a Federal Tax Service registration card or issue account ESIA. To do this, they will have to go to the Federal Tax Service or, for the unified identification and authentication system, to the nearest post office or MFC. For individuals You can also obtain a key from a certification center.

Purchasing an electronic digital signature certificate from a certification center, for example, to participate in government auctions, allows the owner of such a key to use the services of the Federal Tax Service, Pension Fund or Social Insurance Fund, which require an electronic identity card.

Often, electronic signature certificates purchased from certification centers provide the user with a range of capabilities: they provide access to electronic services special programs (for example, online accounting) provide access to government tenders and services of the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund or the government services website, where electronic identification is required. In any case, the choice remains with the user.