Authorized accounting (UB, UPB) is not accounting in the truest sense of the word. Despite the name, the expression does not apply to the processing of primary documentation, systematization of information, or financial analysis. UB is an intermediary in communication, and reporting between the IFTS, FSS, PFR, State Statistics, and commercial structures, regardless of the type of education and legal status.
Appointment of authorized accounting departments
The activity of the UB is to transmit, and receive official messages via the Internet on behalf of customers:
Organizations.
individual entrepreneurs.
Lawyers, notaries.
cooperatives.
partnerships.
unitary enterprises.
The principle of cooperation is based on the fact that the service company signs documents sent on behalf of customers with its electronic digital signature - a mandatory attribute when communicating via the Internet. She also accepts letters from controlling, and inspecting state bodies and officially confirms their acceptance.
With the help of accepted accounting, sending, and receiving from the IFTS, PFR, and FSS are implemented:
Reporting and confirmation of delivery, acceptance, or rejection with reasons;
Extracts from the Unified State Register of Legal Entities for your own company, and counterparties;
Requests for clarifications, provision of documents, payment of taxes, penalties, and fines;
reconciliation acts;
Payment details;
Messages about the offset of overpayments/arrears.
To carry out communications operations with inspections, and funds, an agreement is concluded, and the FB issues a power of attorney for the right to represent clients.
Advantages and disadvantages of authorized accounting departments
There are no ideal solutions. Consider the pros and cons of the relationship with the UB. Positive traits:
Price. Having your own EDS is an expensive pleasure for a small, private business: initial production from 10,000.00 rubles, subsequent annual renewal from 2,000.00, and an additional fee is charged for each shipment. Through an intermediary - 100.00÷200.00 rubles/document.
Time. Queues characterize the reporting period.
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The State Statistics Service and the FSS stand out in particular. Since 2016 statistical mandatory forms are introduced quarterly, and annually even for individual entrepreneurs, and micro-enterprises. For late delivery, a fine of 3000.00 ÷ 5000.00 rubles. The Code of Administrative Offenses provides for 13 types of violations: Authorized accounting departments can transfer a file for sending within 2 minutes personally on a flash drive or e-mail.
Reliability. Preliminary verification of the correctness of the report, the request in the form, the convergence of data, and control ratios. For each re-sending, the EDI operator charges a fee.
The negative side is the potential danger of a delay by the employees of the UB in the transfer of documentation to regulatory authorities or requests from them. The result may be a violation of the deadlines for reporting, responses to letters, and requirements.
Tax Liability
Offenses in the process of interaction with the inspections of the Federal Tax Service are punished under two codes - tax and administrative. There is no information on the liability of representatives in the Tax Code of the Russian Federation. Article 28 expressly states that employees' or proxies' actions (inaction) are considered to be committed by the company itself; the fines will have to be paid by the enterprise.
At the same time, the Tax Code of the Russian Federation (Article 108, paragraph 4) provides for the administrative responsibility of a particular contractor. Additionally, the authorized accounting department compensates for losses under civil law under the clauses of the contract.
Despite the possibility of negative aspects, cooperation with UB is beneficial. In addition to saving time, and finances, the correctness, and timeliness of the preparation and transfer of documentation are guaranteed.
In addition, the "Capital Tax Advice" will generate reports for you in an electronic standard from Word, and Excel files and draw up a declaration.