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Now arbitrage practice is folded so that a taxpayer can bring to the account on an item 119 NK RF only for presentation of declaration in the term set by a law. Disturbing of her presentation of responsibility does not draw. As an example we will present Decision FRONT of ВСО from 16.10.2007 № А58-2710/07-Ф02- 7689/07, a next situation is considered in which. Organization in good time presented in a tax organ declarations in an electronic kind on a diskette with confirmation on paper transmitters. In turn, налоговики said no in the reception of accounting, specifying on the duty of firm to present declarations in an electronic kind on telecommunication communication channels. Firm long did not argue and went under the thumb of inspectors, but the date of dispatch of declarations on telecommunication communication channels appeared outside the set terms. In the total organization was brought to the account on п. of a 1 item 119 NK of Russian FEDERATION. However judges decided that налоговики in this case had extended the sphere of action of norms of НК РФ about tax responsibility and, alluding to the Informative letter YOU Russian FEDERATION from 17.03.2003 № 71, specified on absence of grounds for bringing in of taxpayer to responsibility. Result of "battles" - the decision of tax organ is acknowledged by illegal. Moreover, grounds for the overvalue of conclusions of court on this dispute YOU Russian FEDERATION did not find (Decision from 14.02.2008 № 1475/08).

It should be noted that arbitrage practice, more clearly reflecting the problem of presentation of the tax accounting in an electronic kind, while not folded. How налоговики will operate in regard to taxpayers, not observing the requirement of p. 3 items 80 NK of Russian FEDERATION, to predict enough difficultly. According to elucidations of Ministry of finance all will depend on arbitrage practice on this question in every region.

In addition, in the case of presentation of declaration a taxpayer in a tax organ during 10 days upon termination of the set term inspectors can avail to the item 76 NK of Russian FEDERATION which gives a right to halt the operations of this taxpayer on his bank accounts to them. Also for violation of the terms of presentation of the tax accounting set by a tax law in a tax organ at the place of account of violator can bring to the administrative account on an item 15.5 KoAP of Russian FEDERATION. We will remind, in accordance with this norm the public servants of organization can be fined on a sum a from 300 to 500 rub. List of literature 1. Order of presentation of tax return in an electronic kind on telecommunication communication channels.

2. Requirements about presentation of accounting in an electronic kind: Letter of ФНС of Russia from 12.03.2007 № 05-3-07/46.

3. Law "On a record-keeping"

4. Letter of Ministry of finance of Russia from 29.12.2006 № 03-02-07/1-364.

5. Order of ФНС of Russia № of ММ- 3-13/708

6. Letter of Ministry of finance of Russia from 18.01.2008 № 03-02-07/1-21, from 26.12.2007 № 03-02-07/1-509

7. Methodical recommendations

8. Regulation

9. Order the tax accounting in an electronic kind appears through the specialized operator of connection

10. By a law "On connection"

11. By a law "On an electronic digital signature"

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