Statements

Article 71. An order of drawing up and representation of the tax reporting
Article 72. The Period of storage of the tax reporting

Article 71.
1. The tax reporting is made by the tax bearer or its representative, the tax agent is independently perfectly in order and under the forms established by the authorised state structure according to the present Code.
2. The tax reporting is made in paper or electronic forms in a state language. At drawing up of the tax reporting in the electronic form the tax bearer, the tax agent are obliged on request of tax departments to represent to a copy of such documents in the paper form.
3. The tax reporting should be signed the tax bearer, the tax agent (the head and the chief accountant), and also is assured by the press of the tax bearer, the tax agent. At drawing up of the tax reporting in electronic form the electronic document should be assured a digital signature of the head and the chief accountant and the electronic press of the legal person. In case of absence or incapacity of the tax bearer - the physical person the tax reporting subscribes and assured by its representative.
4. The representative of the tax bearer, the tax agent, rendering services in drawing up of the tax reporting, is obliged it to sign, put down the press and to specify the identification number of the tax bearer. If the tax reporting prepares more than one representative of the tax bearer, she subscribes only the main representative.
5. At drawing up by the tax bearer, the tax agent of the tax reporting, including in cases when such reporting is made by its representative, responsibility for reliability of the data specified in the tax reporting, is assigned to the tax bearer, the tax agent.
6. The tax reporting is represented the tax bearer, the tax agent in corresponding tax departments the terms established by the present Code are perfectly in order also.
7. By reorganisation, liquidation of the tax bearer (the legal person) on each reorganised, liquidated tax bearer the separate tax reporting from the beginning of the tax period about day of end of reorganisation or liquidation on the basis of the transfer certificate, dividing balance or liquidating balance is made. The given reporting is represented in tax departments before entering of corresponding data into the state register of legal bodies.
8. Tax bearers, tax agents have the right to represent the tax reporting for choice:
1) in an attendance order;
2) by mail the certified mail with the notice;
3) in the cases established by the authorised state structure in electronic form, supposing computer processing of the information.
9. Date of representation of the tax reporting in tax department is date of documents acceptance tax department or date of the notice on delivery of departure of the reporting by e-mail.
The tax reporting which has been handed over in the post organisation or in other organisation of communication till 24 o'clock of last day of term, established by the present Code, is considered presented in time in the presence of a mark of time and date of reception of post or other organisation of communication.
10. The tax reporting is accepted without preliminary камерального control.

Article 72.
1. The tax reporting is stored at tax bearers and tax agents within not less than 3 years after the expiration of calendar year which it concerns.
2. By reorganisation of the tax bearer, the tax agent - the legal person of the obligation on storage of the tax reporting during activity of the reorganised person (within the term established by a part of 1 present article) are assigned to its assignee.