Dear colleagues, we want to acquaint you with the innovations in accounting legislation, covered by the Ministry of Finance in the Information Notice dated 01/13/2022 (IS-uchet-36).
Organizations are excluded from the list of organizations exempt from submitting a mandatory copy of financial statements to tax authorities in order to form the State Accounting Information Resource (SAIR) in cases established by the Government of the Russian Federation. These cases are established by Decree of the Government of the Russian Federation of January 22, 2020 No. 35. (Federal Law of December 30, 2021 No. 435-FZ)
Thus, according to the new edition of the Federal Law “On Accounting”, the organizations specified in the resolution are required to submit their financial statements to the tax authority in order to form SAIR. At the same time, these organizations are exempted from reporting to the state statistics authorities (Part 7, Article 18 of the Federal Law “On Accounting”).
Also, now the Federal Tax Service of Russia has the right to restrict access to information contained in SAIR. Information, access to which is restricted, is provided exclusively to state authorities, other state bodies, local governments, state non-budgetary funds and the Bank of Russia. The restriction will apply to all information accumulated in SAIR, i.e. for information from the reporting period of 2019.
Based on the Federal Law of December 30, 2021 No. 435-FZ, organizations that were exempted from submitting financial statements to SAIR in accordance with the Decree of the Government of the Russian Federation of January 22, 2020 No. 35, starting with reporting for 2022:
Starting from January 1, 2023, other organizations are also entitled to file an application to restrict access to financial statements included in SAIR, but only in cases established by the Government of the Russian Federation.
The procedure for filling SAIR with the annual financial statements of organizations for 2021, as well as providing access to the information contained in SAIR, in 2022 does not change compared to 2021.
In accordance with Part 5 of Article 18 of the Federal Law “On Accounting”, if an economic entity corrects an error in the accounting (financial) statements, the mandatory copy of which is submitted to the tax authority for the purpose of forming SAIR, a copy of the financial statements in which the error is corrected is submitted to the tax authority at the location of the economic entity in the form of an electronic document.
According to the amendment introduced by Federal Law No. 435-FZ of December 30, 2021, corrected statements must be submitted to the tax authority no later than July 31 of the year following the reporting year (earlier – no later than 10 working days from the date following on the day of making corrections to the financial statements).
In the event that federal laws and (or) constituent documents of an economic entity provide for the approval of its financial statements and these statements, approved after July 31 of the year following the reporting year, differ from the accounting statements, the mandatory copy of which was previously submitted for the purpose of forming SAIR, corrected reporting is submitted no later than 10 working days from the day following the day of approval of the said reporting, but no later than December 31 of the year following the reporting year (earlier – no later than 10 working days from the day following the day of approval of the annual financial statements of an economic entity).
This change came into force on the day of the official publication of Federal Law No. 435-FZ of December 30, 2021, i.e. from December 30, 2021
Federal Law No. 435-FZ of December 30, 2021 clarified that the said fee is charged only if the information contained in SAIR is provided to users in electronic form in the form of annual subscription service for one workplace (Decree of the Government of the Russian Federation of June 25, 2019 No. 811). This change is effective December 30, 2021
In subparagraph “l.2” of paragraph 7 of Art. 7 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” establishes an exhaustive list of information about the financial statements and consolidated financial statements (if any), as well as the results of a mandatory audit of these statements (previously, there was no specification of information on financial and (or) accounting statements ; the list of information about the mandatory audit was established by the Federal Law “On Auditing”). The composition of the information disclosed in the Federal Resource depends on whether the reporting and the audit report on it are submitted to SAIR.
Part 6 of Article 5, which established a list of information on the results of a statutory audit of financial statements to be disclosed to the Federal Resource, was declared invalid in the Federal Law “On Auditing Activities”. This amendment was made to the Federal Law in order to eliminate the duplication of part 6 and subparagraph “l.2” of paragraph 7 of Article 71 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”.
Information about the reporting of organizations and the results of its mandatory audit is subject to submission to the Federal Resource when the federal law establishes the obligation to disclose such information to the media. This requirement does not apply to information constituting a state secret, as well as in other cases established by federal laws.
Federal Law No. 435-FZ of December 30, 2021, regarding the issues discussed in this section, entered into force on the day of its official publication, i.e. from December 30, 2021
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