Tax Messenger Tax Edition
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
31 May 2021
Tax Messenger
Tax Edition
Development of EDM in Russia:
State Duma presented with bill on
conversion of paper documents to
electronic form
The development of electronic document management under
International Tax Review the “Digital economy of the Russian Federation” national
ranked EY Russia Tax & Law programme is gradually gathering pace. On 17 May 2021, the
practice as a leading tax firm State Duma was presented with a bill of amendments to Federal
(Tier 1) in Russia in its annual Law No. 149-FZ “On Information, Information Technology and
World Tax guide for 2018.
Information Protection” and a number of other legislative acts,
setting out rules for converting electronic documents as well as
for storing them and creating electronic and physical
duplicates.
The bill is intended to establish at a legislative level rules that
would allow paper documents to be converted to electronic
form while retaining their legal value and would allow
documents to be stored in electronic form without the need for
paper copies to be kept for long periods, which in the long term
should greatly reduce costs incurred by businesses and the
state for those purposes.
Main changes The bill also makes amendments to a number of
federal laws that are necessary for the
The bill proposes introducing in Federal Law No.
implementation of the above amendments to
149-FZ a definition of the concept of
Federal Law No. 149-FZ. This includes, in
“conversion” of an electronic document,
particular, making direct references in certain
meaning a process by which an electronic
laws to entities that may carry on activities
document undergoes a change of format while
involving the conversion, storage and creation of
retaining its structure and content. The bill also
duplicates of electronic documents without
defines the conditions governing the
obtaining a licence.
equivalence of a converted electronic document
to an original electronic document signed with What next?
an electronic signature.
If the bill is passed, the amendments would
Under the bill, requirements relating to the
enter into force 180 days after their publication.
process of converting electronic documents
At the moment, however, this is a long way off.
would be established by the Russian
The bill has so far only been recommended for
government. The requirements for entities
consideration by the State Duma, but it has
whose activities are regulated by the Bank of
already attracted comments and criticisms from
Russia would be established in consultation with
the business world. Business representatives
the Bank of Russia.
have expressed concern, in particular, that the
In addition, the bill sets forth: bill does not take account of recommendations
from the business community and creates new
rules for making electronic and physical
barriers to the introduction of EDM. The bill is
duplicates of documents, including a list of
almost certain to undergo a number of changes
exceptions, i.e., documents for which
and modifications.
duplicates are not allowed to be made
(these include, for example, identity We will continue to monitor developments and
documents or those containing state keep you informed of any further changes in
secrets) Russian legislation concerning electronic
document management.
the procedure and time periods for the
retention of electronic documents and Nonetheless, recent legislative trends clearly
documents for which electronic duplicates signal the government’s firm commitment to
have been made or that have been introducing electronic document management in
converted Russia as soon as possible. We therefore advise
companies to think sooner rather than later
the conditions for the preservation of the
about converting their internal and external
legal value of electronic documents during
documents into electronic form and would be
their retention period
happy to offer you our assistance in this matter.
requirements relating to entities that carry This could include conducting an in-depth
on activities involving the conversion, analysis of the EDM transition process, advising
storage and creation of duplicates of on the use of different kinds of electronic
electronic documents and the rules signatures, preparing a roadmap for transition
governing their activities to EDM, assisting in the configuration of internal
the procedure for licensing activities systems and advising on other related legal, tax,
involving the conversion, storage and accounting and technical matters.
creation of duplicates of electronic Authors:
documents Alexey Markov
Ivan Rodionov
Ksenia Tacheeva
2For more information, please contact the authors of this publication: Alexey Markov Ivan Rodionov +7 (495) 641 2965 +7 (495) 755 9719 alexey.markov@ru.ey.com Ivan.Rodionov@ru.ey.com Ksenia Tacheeva +7 (495) 755 9723 ksenia.tacheeva@ru.ey.com 3
Inquiries may be directed to one of the following executives:
Moscow
International Tax and Transaction Services
CIS Tax & Law Leader
Yuri Nechuyatov +7 (495) 664 7884
Irina Bykhovskaya +7 (495) 755 9886
Vladimir Zheltonogov +7 (495) 705 9737
Oil & Gas, Power & Utilities
Transfer Pricing and Operating Model Effectiveness
Alexei Ryabov +7 (495) 641 2913
Evgenia Veter +7 (495) 660 4880
Marina Belyakova +7 (495) 755 9948
Maxim Maximov +7 (495) 662 9317
Financial Services
Tax Policy & Controversy
Irina Bykhovskaya +7 (495) 755 9886
Alexandra Lobova +7 (495) 705 9730
Alexei Kuznetsov +7 (495) 755 9687
Alexei Nesterenko +7 (495) 622 9319
Maria Frolova +7 (495) 641 2997
Ivan Sychev +7 (495) 755 9795
Global Compliance and Reporting
Yulia Timonina +7 (495) 755 9838
Advanced Manufacturing & Mobility
Alexei Malenkin +7 (495) 755 9898
Andrei Sulin +7 (495) 755 9743
Law
Consumer Products & Retail, Life Sciences & Healthcare
Georgy Kovalenko +7 (495) 287 6511
Dmitry Khalilov +7 (495) 755 9757
Alexey Markov +7 (495) 641 2965
Pavel Koutovoi +7 (495) 664 7899
Real Estate, Hospitality & Construction, Infrastructure,
Transportation
Anna Strelnichenko +7 (495) 705 9744 St. Petersburg
Dmitri Babiner +7 (812) 703 7839
Technology, Telecommunications, Media &
Entertainment; Tax Performance Advisory
Ivan Rodionov +7 (495) 755 9719
Vladivostok
Alexey Erokhin +7 (914) 727 1174
Tax Technology
Andrei Ignatov +7 (495) 755 9694 Ekaterinburg
Irina Borodina +7 (343) 378 4900
People Advisory Services
Ekaterina Ukhova +7 (495) 641 2932
Gueladjo Dicko +7 (495) 755 9961
Krasnodar
Alexei Malenkin +7 (495) 755 9898
Sergei Makeev +7 (495) 755 9707
Alexei Nesterenko +7 (495) 622 9319
Private Client Services
Anton Ionov +7 (495) 755 9747
Dmitri Babiner +7 (812) 703 7839
For information about Foreign Countries Business
centers in EY Moscow office please follow the link.
Customs & Indirect Tax
Vadim Ilyin +7 (495) 648 9670
This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a
substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the g lobal
Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of
any material in this publication. On any specific matter, reference should be made to the appropriate advisor.
© 2021 Ernst & Young Valuation and Advisory Services LLC
http://www.ey.com/EY | Building a better working world EY exists to build a better working world, helping to create long-term value for clients, people and society and build trust in the capital markets. Enabled by data and technology, diverse EY teams in over 150 countries provide trust through assurance and help clients grow, transform and operate. Working across assurance, consulting, law, strategy, tax and transactions, EY teams ask better questions to find new answers for the complex issues facing our world today. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. Information about how EY collects and uses personal data and a description of the rights individuals have under data protection legislation are available via ey.com/privacy. For more information about our organization, please visit ey.com. EY works together with companies across the CIS and assists them in realizing their business goals. 5,500 professionals work at 19 CIS offices (in Moscow, Ekaterinburg, Kazan, Krasnodar, Novosibirsk, Rostov-on-Don, St. Petersburg, Togliatti, Vladivostok, Almaty, Atyrau, Nur-Sultan, Baku, Bishkek, Kyiv, Minsk, Tashkent, Tbilisi, Yerevan). © 2021 Ernst & Young Valuation and Advisory Services LLC ED None. This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited nor any other member of the global EY organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor. ey.com/ru
You can also read
