Notification of controlled transactions format and logical control. Format-logical control requirements
CLASSIFIER OF ERRORS FOR FORMAT AND LOGICAL CONTROL OF TAX AND ACCOUNTING REPORTING FILES (COFO)
INTRODUCTION
Classifier of errors of format-logical control of files of tax and accounting reports of the Federal Tax Service of Russia (classifier of errors - COFO), approved by Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-3-6 / [email protected], is an part of classification and coding systems of technical and economic information and was developed by the State Research Center of the Federal Tax Service of Russia in accordance with the Regulation "On unified system classification and coding of technical, economic and social information of the Ministry of Taxes and Tax Collection of Russia "(Order of the Ministry of Taxes and Tax Collection of Russia)
based on the following legislative acts and regulations:
Ministry of Finance order Russian Federation dated 01.01.2001 No. 9n "On approval of the Administrative Regulations of the Federal tax service on the performance of the state function of free information (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the provision of forms of tax returns (calculations) and an explanation of the procedure for filling them out ”;
Format of the notification of the revision of the tax return (calculation) (Version 5.01) Part LXXXVII. Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-3-6 / [email protected]
Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6 / ***** @ *** “On approval Methodical recommendations on the organization of electronic document flow when submitting tax returns (calculations) to in electronic format via telecommunication channels "
Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6 / [email protected]"On Approval of the Unified Format of the Transport Container for Information Interaction with Receiving Complexes of Tax Authorities via Telecommunication Channels Using Electronic Digital Signatures"
Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6 / ***** @ *** "On Approval of the Unified Format of the Transport Container for Information Interaction with Receiving Complexes of Tax Authorities via Telecommunication Channels Using Electronic Digital Signatures"
Order of the Federal Tax Service of Russia dated 01.01.2001 No. ММВ-7-6 / [email protected]"On conducting a pilot project for the provision of information services the largest taxpayers in electronic form via telecommunication channels in the "one window" mode "
1. OBJECTS OF CLASSIFICATION
The objects of classification in COFO are errors detected during the format-logical control of tax and accounting statements.
2. STRUCTURE OF THE CLASSIFIER
The error classifier is a list of the names of the classification objects and their corresponding code designations.
Classifier information is presented in one table.
Each row of the table consists of an error code and an error name.
The classifier table uses a hierarchical classification method and a sequential coding method.
The structure of the code designation according to COFO:
KKKRRRAAAA, where
KKK - a class of errors (a feature reflecting the generality of the content of a subset of errors),
PPP - subclass of errors ( a feature reflecting the generality of the subset of errors in the class of errors),
AAAA is the error registration number within the subclass.
Error classes:
010 - violation of the established procedure for submitting tax and accounting reports;
020 - the file name does not meet the established requirements;
030 - errors detected during format control;
040 - errors detected during logical control;
050 - errors detected when checking the reference books.
060 - errors detected when providing information services to taxpayers in the "ION" offline mode
The name of the file for loading the table into ASVK is KOFO. TXT.
Table rows are identified by a KOD (Classification Code) field.
The composition and formats of the fields of the KOFO table of the Directory are shown in table 2.1:
Table 2.1.
Composition and formats of table fieldsKOFO Directory
*) О - required
3. CLASSIFIER OF ERRORS OF FORMAT AND LOGICAL CONTROL OF TAX AND ACCOUNTING REPORTING FILES
Table 3.1
(valid as of 18.05.2017 incl. Issue No. 000-033)
mistakes | Error name |
The declaration (calculation) does not contain errors (contradictions) |
|
The declaration (calculation) contains errors and requires clarification |
|
The declaration (calculation) contains errors and is not accepted for processing |
|
0100000000 | Violation of the established order of presentation information |
0100100000 | Absence, incorrect indication of ES |
The absence in the submitted information of the electronic signature of the head of the organization, the taxpayer ( natural person- taxpayer), an authorized representative of the taxpayer |
|
Inconsistency of the electronic signature of the head of the organization - taxpayer (individual - taxpayer), authorized representative of the taxpayer |
|
The set of EP is insufficient. For a form with code<КНД>category signature required<Категория> |
|
The ES does not correspond to the signed document (the ES is distorted or changes were made to the document after it was signed) |
|
ES does not belong to this taxpayer (ES Certificate used to sign the document is not registered for use by the taxpayer from which the file was received). |
|
The validity period of the ES certificate has expired or the ES certificate has been revoked |
|
Inconsistency of the electronic signature of the special operator of the electronic signature, which signed the confirmation of the date of dispatch |
|
ES does not belong to the sender / signer of the document |
|
The ES does not include a certificate |
|
The ES certificate has not expired. |
|
The person does not have the proper authority to sign the document |
|
ES certificate blocked |
|
0100200000 | Incorrect indication of the place of presentation of information |
Submission by a taxpayer (his representative) of a tax declaration (calculation) in tax authority, whose competence does not include the acceptance of this tax return (calculation) |
|
You do not have permission to send messages to the specified recipient. |
|
Route blocked |
|
The code of the IFTS-recipient does not match the code of the tax authority in which the SAOED is established |
|
IFTS code - there is no recipient SONO |
|
The request file for the provision of information services does not apply to this inspection (sending a taxpayer's request to a tax authority, which is not competent to provide information upon request). |
|
The file to which the response was received is missing |
|
The code of the inspectorate of the inspectorate of the sender does not match the code of the tax authority in the submitted file |
|
The file has been sent to the tax authority, which is not competent to obtain this information |
|
The tax authority does not have a document-basis for receiving the sent documents |
|
Lack of data on the information provided |
|
The location of the information in the main file and the application file does not match. |
|
Inconsistency of the submitted document with the base document available with the tax authority |
|
Submission by a taxpayer (his representative) of a document (documents) to a tax authority whose competence does not include the acceptance of these documents |
|
Beneficiary inspectorate code does not exist |
|
0100300000 | Taxpayer registration errors |
The absence of the system name of the taxpayer in the directory of registered taxpayers in IRUD |
|
Login or password is incorrect. The subscriber is not registered on the SAOED |
|
The container is encrypted for another recipient |
|
TIN does not match registration data |
|
The container is encrypted for another recipient (an error occurred when decrypting a response document from the Federal Tax Service Inspectorate). The reporting has been submitted to the IFTS, but it is impossible to view the result of receiving / processing on the portal. To clarify the result of accepting reports, contact the Inspectorate of the Federal Tax Service, to which the report was sent [type of document received<тип документа>, document name<имя xml-файла документа>] |
|
0100310000 | Subscriber registration errors |
The absence of the system name of the subscriber in the directory of registered taxpayers in IRUD |
|
INNUL does not match the registration data |
|
OGRN does not match the registration data |
|
0100400000 | Violation of the requirements for the formation of a transport container |
More than one transport container in a transport connection |
|
Duplicate transport container file name. A container with this name was sent by this subscriber to the address of this tax authority earlier. |
|
There is no informational message about the power of attorney in the shipping container received from the authorized representative of the taxpayer |
|
In the shipping container, there is no confirmation of the shipment date |
|
The XXX variable in the file name of the transport container does not match the VVV variable in the transport information description file |
|
The contents of the shipping container are larger than the size limit |
|
The size of the compressed file from the shipping container is larger than the size limit |
|
The content of the uncompressed file from the shipping container is larger than the size limit |
|
The number of files in the shipping container exceeds the limit |
|
The content of the file does not meet the requirements for images (resolution, color) |
|
0100500000 | Incorrect indication (absence) of information by power of attorney |
There is no information about the power of attorney in the tax authority |
|
The power of attorney has expired |
|
The representative has no authority to sign and represent tax reporting |
|
Inconsistency of credentials for the taxpayer's representative in the tax return and in the informational message about the power of attorney |
|
Power of attorney informational message cannot be identified |
|
Missing power of attorney message |
|
The informational message about the power of attorney does not correspond to the received electronic document |
|
For the sender of the request TIN = xxxxxxxxxxxx, KPP = xxxxxxxxxx there is no power of attorney to obtain information on the taxpayer TIN = xxxxxxxxxxx KPP = xxxxxxxxx |
|
The representative does not have the authority to sign and submit an electronic document |
|
Inconsistency of credentials for the taxpayer's representative in the received electronic document and in the informational message about the power of attorney |
|
The sender of the document is not a subscriber representative |
|
Inconsistency of accounting data for the taxpayer in the received electronic document and in the information message about the power of attorney |
|
0100600000 | Incorrect indication of information about the head of the organization, individual entrepreneur |
Incorrect indication of information about the head of the organization (full name, TIN) |
|
Incorrect indication of information about individual entrepreneur(Name, TIN) |
|
Incorrect indication of information about the signer (full name, TIN) |
|
Lack of information about the signer (full name, TIN) |
|
0100700000 | Incorrect specification of shipment date confirmation information |
Confirmation of shipment date does not match format requirements |
|
Confirmation of the shipment date does not match the tax return (calculation) |
|
Confirmation of the date of dispatch does not match the received electronic document |
|
Confirmation of shipment date does not match the e-document sent |
|
0100800000 | Sequence error |
Inability to register a revised document without a primary |
|
Violation of the procedure for submitting documents. This type of document has already been submitted. |
|
Incorrect combination of forms in the set of submitted documents |
|
By the value of the file element XXX there is no associated with it primary document |
|
The resulting file is not part of the original file (set of files) XXX |
|
Violation of the procedure for submitting documents. This document has already been submitted. |
|
Adjustment of accounting (financial) statements is not provided after the date of approval (PBU 22/2010) |
|
0100900000 | Inconsistency approved form document |
0200000000 | The file name does not meet the specified requirements |
0200100000 | The file name structure does not match the format requirements |
The file name does not correspond to the structure determined by the indicators of the SPPFD / SFND directory |
|
Incorrectly formed file name |
|
The file name is incorrect |
|
The file name has the wrong length |
|
0200200000 | The values of the structural elements of the file name do not match the format requirements |
Invalid file name. File prefix must be O |
|
The file name must start with the latin letter O |
|
Invalid file name. Inspection code is incorrect |
|
Invalid file name. The reporting year is incorrect |
|
Invalid file name. Serial number specified incorrectly |
|
The extension in the file name is specified incorrectly |
|
Invalid file name. The file extension must be TXT |
|
Invalid file name. TIN of the sender's FL is specified incorrectly |
|
Invalid file name. The INN of the sender's FL is specified incorrectly. Wrong check sum. |
|
Invalid file name. The INN of the sender's legal entity is specified incorrectly |
|
Invalid file name. The INN of the sender's legal entity is specified incorrectly. Invalid checksum. |
|
Invalid file name. The checkpoint is specified incorrectly |
|
Invalid file name. Information recipient code is incorrect, must be 8 characters |
|
Invalid file header [file identifier - IDFile] (checking the payer's INN / KPP in the database). Invalid start of document NNNN |
|
The TIN in the file name does not match the TIN in the registration data of IRUD |
|
The set of file elements: Code of the form of reporting on the CPI; Information type; Format version; Tax authority code does not match the elements defined in the file name |
|
A file with this name is already registered |
|
The file name has an invalid checksum |
|
Sender ID does not match the recipient ID to whom the transport container was sent |
|
The recipient ID does not match the sender ID to which the transport container was sent |
|
0200300000 | The name of the transport container file does not meet the requirements for the formation of names of transport containers |
Invalid workflow type code specified in transport container file name |
|
Invalid Transaction Type Code in Transport Container File Name |
|
Invalid document type code specified in transport container file name |
|
In the file name of the transport container, the combination of codes for the Workflow Type of the Transaction Type of the Document Type is invalid |
|
Failed to unpack archive |
|
0300000000 | Errors detected during format control |
0300100000 | Format control is not possible |
File format not defined |
|
Xsd schema file not found |
|
Unable to identify the document |
|
File is empty |
|
The structure of the XML file is broken. The file could not be processed. |
|
Invalid XML encoding:<кодировка>instead of<кодировка> |
|
<имя файла>does not match format requirements |
|
For of this type information not found reception template |
|
This version of the file format is not supported |
|
0300200000 | File syntax does not match format requirements |
Missing line endings at the end of the file |
|
VVV props code must not contain leading and trailing spaces |
|
String values must be uppercase |
|
String has wrong structure, KKK SSS delimiters are required |
|
The value cannot have leading and trailing spaces |
|
An error in the format of the service part props. Missing colon character |
|
The RRR string must not contain a colon |
|
Missing opening (closing) tag |
|
0300300000 | The structure of the exchange file does not correspond to the format requirements |
File does not match xsd schema |
|
Invalid RRR string |
|
Invalid VVV props |
|
Must have props VVV |
|
Must be one of the VVV requisites |
|
Invalid VVV tag |
|
No VVV tag |
|
There must be a VVV tag |
|
Must be one of the VVV tags |
|
No required VVV attribute |
|
Invalid VVV attribute |
|
The absence in the tax declaration (calculation) of the surname, name, patronymic of the taxpayer (for an individual) |
|
Absence in the tax declaration (calculation) of the full name of the organization (its separate subdivision), taxpayer (for the organization) |
|
The absence in the tax declaration (calculation) of the taxpayer's TIN. Unless otherwise provided Tax Code Russian Federation |
|
The absence in the tax declaration (calculation) of the value of the element Correction number (Document type) (0 - primary, 1-999 - corrective) |
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Absence in the tax declaration (calculation) of the name (code) of the tax authority for reporting |
|
The absence in the tax declaration (calculation) of the value of the element Code of the form of reporting on KND |
|
The absence of the value of the element Format version in the tax return (calculation) |
|
Unknown code of the service unit requisite |
|
Unknown code of the document requisite NNNN |
|
Requisite VVV of the service part of the file is not entered, it is obligatory to fill in |
|
Requisite VVV of the document NNNN file is not entered, it is obligatory to fill in |
|
Absence obligatory requisite VVV |
|
Case mismatch in VVV tag name |
|
Error in the name of the VVV attribute. Case mismatch |
|
Document line identification error. In the template with the code ... (KND requisite) of the document No. ... (in the database template, UN of the template = ...) there are no line codes of the electronic document |
|
Error filling line data ... Name .. Electronic code: ... Line: ... Sheet: .. Value: ... |
|
Template with document code not identified ... |
|
XML file is empty or has incorrect structure |
|
The condition of the presence (absence) of an element is violated |
|
The restriction on the multiplicity of the element's implementation is violated |
|
The XXX props in the name does not match the VVV props in the file |
|
The VVV props in the file does not match the VVV props in the file |
|
The absence of the taxpayer's TIN file in the file |
|
0300400000 | The value of the element does not correspond to the format defined for it |
The value cannot be empty |
|
The value does not match the number format |
|
The value does not match the number format without a fractional part |
|
The value does not match the numeric format with TTT characters in the fractional part |
|
The value does not match the date |
|
Invalid text XXX |
|
No tag value |
|
Invalid value |
|
Violation of the format of the details (including complex ones). The requisite is not filled in or is filled in incorrectly NumberCorr of the document NNNN |
|
0300500000 | Inconsistency with the range of possible values of the elements of the exchange file |
The length of the element value is less than or equal to the minimum allowed |
|
The length of the element value is less than the minimum allowed |
|
Element value length is less than minimum BBB |
|
The length of the element value is greater than or equal to the maximum allowed |
|
The length of the element value is greater than the maximum allowed |
|
The length of the value is greater than the maximum MMM |
|
0300600000 | The element value does not match the pattern defined for it |
0300700000 | The element value does not correspond to the list of possible element values defined for it |
Should be tag value NNN |
|
0300800000 | The file element does not meet the specific requirements for it |
The value does not correspond to the TIN. Wrong length |
|
The value does not correspond to the TIN. Invalid character |
|
The value does not correspond to the TIN. Invalid checksum |
|
The value does not correspond to the TIN of the legal entity. Wrong length |
|
The value does not correspond to the TIN of the legal entity. Invalid character |
|
The value does not correspond to the TIN of the legal entity. Invalid checksum |
|
The value does not correspond to TIN FL. Wrong length |
|
The value does not correspond to TIN FL. Invalid character |
|
The value does not correspond to TIN FL. Invalid checksum |
|
The file ID is incorrect. Signs 13 to 21 do not correspond to the checkpoint |
|
The file ID is incorrect. Signs from 1 to 10 do not correspond to the TIN YL |
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The file ID is incorrect. From 13 to 21 characters must be * |
|
The file ID is incorrect. Signs from 1 to 12 do not correspond to TIN FL |
|
The file ID is incorrect. Signs 22 to 29 do not match the date |
|
The file ID is incorrect. Signs with 30 and 31 do not correspond to hours |
|
The file ID is incorrect. Signs 32 and 33 do not correspond to minutes |
|
The file ID is incorrect. Digits 34 and 35 do not correspond to seconds |
|
The document ID is incorrect. Signs 13 to 21 do not correspond to the checkpoint |
|
The document ID is incorrect. Signs from 1 to 10 do not correspond to the TIN YL |
|
The document ID is incorrect. From 13 to 21 characters must be * |
|
The document ID is incorrect. Signs from 1 to 12 do not correspond to TIN FL |
|
The document ID is incorrect. Signs 22 to 25 must correspond to the reporting year |
|
The document ID is incorrect. Characters from 25 to 33 do not correspond to the document number in the year |
|
Incorrect TIN length |
|
Invalid character in TIN |
|
Incorrect TIN checksum |
|
Incorrect length of INN YL |
|
Invalid character in TIN YL |
|
Incorrect checksum in TIN of legal entity |
|
Incorrect TIN FL length |
|
Invalid character in TIN FL |
|
Incorrect checksum in TIN FL |
|
Incorrect gearbox length |
|
Invalid character in checkpoint |
|
Invalid value. Should be XXX |
|
Error in VVV attribute value: wrong number XXX 2. Must be XXX 3 |
|
Error in value: wrong quantity XXX 2. Should be XXX 3 |
|
Violation of the format of the details (including complex ones). Not filled in or incorrectly filled in the requisite DocPresent document NNNN |
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Violation of the format of the details (including complex ones). The details of OKATO / OKTMO document NNNN are not filled in or incorrectly filled |
|
Violation of the format of the details (including complex ones). Not filled in or incorrectly filled in the requisite name and name of the document NNNN |
|
The element (attribute) value must be non-negative, i.e. 0 or greater than 0 |
|
The element (attribute) value must be negative, that is, less than 0 |
|
The element (attribute) value must be non-positive, i.e. 0 and less than 0 |
|
The element (attribute) value must be positive, that is, greater than 0 |
|
0400000000 | Errors detected during logical control |
0400100000 | Taxpayer not identified |
The payer was not found by TIN and KPP or TIN presented in the file |
|
Found payer is deregistered |
|
The value of the element IdPol XXX does not match the database (the value of the IdPol variable is checked in accordance with the NO code) |
|
The TIN / KPP of the sender does not match the TIN / KPP to which the TC with the documents was sent |
|
Taxpayer's TIN / KPP does not match the TIN / KPP in the dispatched transport container |
|
TIN / KPP of the subscriber does not match the TIN / KPP in the dispatched transport container |
|
Incorrect indication of information, inconsistency of information about the taxpayer - (TIN / KPP - name of the organization, full name-TIN) |
|
Based on the information provided in the file, accounting actions cannot be performed |
|
No foreign branch (representative office) was found for the NZA presented in the document |
|
The taxpayer is already registered with the specified tax authority in this capacity |
|
According to the specified TIN / KPP or TIN, there is no registration with the tax authority |
|
0400200000 | Errors in the service part of the exchange file, title page reporting |
Invalid version of XXX format. Its value must be equal to XXX |
|
Reporting period identification error. Invalid value of the reporting period number in document NNNN |
|
The year of the reporting period is set incorrectly in document NNNN |
|
Reporting period cannot be more than one year old |
|
File with the attribute Document type (primary, with the correction attribute) is already registered |
|
0400300000 | Violation of the condition of presence (absence) of an element (attribute) |
The condition of the obligatory presence (absence) of an element (attribute) is violated, depending on the presence (absence) of another element (attribute) |
|
The condition of the obligatory presence (absence) of an element (attribute), depending on the value it receives, has been violated |
|
The condition of the mandatory presence of an element (attribute) has been violated depending on the value of another element (attribute) |
|
The condition for selecting an element from several depending on the value of another element (attribute) has been violated |
|
0400400000 | Violation of the condition of the value of an element (attribute) |
The value of an element (attribute) must not be greater than the value of another element |
|
The value of an element (attribute) must be greater than the value of another element |
|
The value of an element (attribute) must be no less than the value of another element |
|
The value of an element (attribute) must be less than the value of another element |
|
The element (attribute) value does not belong to the allowed list of values |
|
The element (attribute) value does not belong to the allowed range of values |
|
The element (attribute) value does not meet the specified condition |
|
Invalid (forbidden) element (attribute) value |
|
The value of an element (attribute) uses invalid letters, signs, symbols (invalid combination of letters, signs, symbols) |
|
Violated control ratio indicator of the NBO form |
|
The condition of equality of the value of the amount of insurance premiums for the payer of insurance premiums to the total amount of insurance premiums for insured persons has been violated |
|
0400500000 | Other errors |
Separate subdivisions indicated in the form No. 1-6-Accounting are not located in the same municipality |
|
On the territory of the selected HO, none of the separate subdivisions presented in the form No. 1-6-Accounting is located |
|
Information on the specified persons does not correspond (is absent) to the information available in the tax authority |
|
The value of a composite element does not meet the requirements defined for it, an invalid address is specified |
|
The information provided does not correspond to the information available with the tax authority |
|
0500000000 | Errors detected when checking against directories |
0500100000 | The element value is missing in the reference |
The element (attribute) value was not found in the specified classifier (reference) |
|
The value of the element Code of the tax authority for reporting in the reporting file is absent in the classifier of the Tax Authority Designation System (SONO) |
|
File element value Format version is absent in the SPFD / SFND reference |
|
The code, consisting of the first four digits of the INN YL, was not found in SOUN |
|
The code consisting of the first four digits of the INN FL was not found in SAUN |
|
The code, consisting of the first four digits of the checkpoint, was not found in SAUN |
|
Bank registration number / branch number is missing in the SKO |
|
The bank's TIN is absent in the SKO |
|
The bank is not included in the list of banks that meet the established requirements for issuing bank guarantees |
|
BIK is not included in the RF BIK directory |
|
CODE (SWIFT) foreign bank has an inappropriate structure |
|
0500200000 | The value of the element is not determined by the totality of search elements |
The value of the file element Format version does not correspond to the one defined in the SPPFD / SFND directory |
|
File item value Taxable period according to SPPFD does not correspond to the frequency of reporting (according to the CPV of the reporting file; according to the CPV of the reporting file and the format version) |
|
Format with KND KKK versions VVV acts with DDD |
|
0600000000 | Errors detected in the provision of information services to taxpayers in the ION offline mode |
0600100000 | The taxpayer has not submitted the required tax and accounting reports to the tax authority |
According to the KBK, OKATO / OKTMO specified in the request, the taxpayer does not have tax liabilities on a given date |
|
Information cannot be provided until reporting obligations are fulfilled. (The text of the refusal indicates the name of the tax, KBK, OKATO / OKTMO and the deadline for submission.) |
|
The last tax and financial statements submitted by the taxpayer to the tax authority were not submitted via communication channels. |
|
For the requested period, there is no obligation to submit tax and accounting reports |
|
According to those specified in the request of the KBK, OKATO / OKTMO, there is no data on CRRM for the requested period |
|
0600200000 | Errors in the request for information service |
The date of the requested information is greater than the date of the request |
VVV - the name (code) of the element (props, attribute, tag) in the file
RRR - line number of the processed file
KKK - number of separators
SSS - character (collection of delimiter characters)
Where NNNN is the document identifier of the information part of the file
TTT - number of characters in fractional part
XXX - element value
BBB - minimum props length
MMM - the maximum length of the props
(Order of Rosreestr N P / 302, Federal Tax Service of the Russian Federation N ММВ-7-11 / [email protected] from 12.08.2011. On approval of the Procedure for the exchange of information in electronic form on registered rights to immovable property (including land plots) and transactions with it, rightholders of immovable property and about immovable property)
Appendix N 2
to the Procedure for the exchange of information
electronic
on registered rights
for real estate
and transactions with him, copyright holders
real estate
and about real estate objects
between the Federal Service
state registration,
cadastre and cartography
and the Federal Tax Service
FORMAT AND LOGICAL CONTROL REQUIREMENTS
1. General requirements.
Format-logical control (FLC) is carried out when unloading Information in the bodies of Rosreestr and when receiving Information in the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation.
Information on registered rights to real estate (including land plots), real estate rightholders and real estate objects that have passed the FLC are subject to acceptance.
Information that has not passed the FLC will not be accepted.
The results of the format-logical control are drawn up in the departments of the Federal Tax Service of Russia in accordance with the requirements of the processing protocol (Appendix 3).
Format control is carried out in accordance with the requirements of the format approved by the Order of the Federal Tax Service of Russia dated January 13, 2011 N ММВ-7-11 / [email protected], and XSD schemas to it. If the file contains erroneous information about the object (the element "Composition and structure of the document" (Document)), which has not passed the xsd-scheme check, partial reception of correct information about the real estate objects (documents) is carried out.
2. Requirements for logical control.
2.1. Checking the fulfillment of the conditions specified in the column " Additional Information"Tables 4.1 - 4.22 of Appendix No. 3 to the Order of the Federal Tax Service of Russia dated January 13, 2011 No. ММВ-7-11 / [email protected]
2.2. Requirements for checking reference books and classifiers.
2.2.1. Checking for the presence of codes of the corresponding elements of the exchange file in the following reference books and classifiers:
- - All-Russian Classifier of Administrative-Territorial Division (OKATO);
- - All-Russian Classifier of Units of Measurement (OKEI);
- - All-Russian Classifier of the Countries of the World (OCSM);
- - Directory "System of designation of tax authorities" (SONO);
- - Classifier of addresses of Russia (KLADR);
- - Directory "Types of documents proving the identity of the taxpayer" (SPDUL);
- - Directory "Subjects of the Russian Federation" (SSRF);
- - Directory "Types of rights to real estate, as well as restrictions (encumbrances) of rights";
- - Directory "Documents of title";
- - Directory "Categories of land";
- - Directory "Types of land use";
- - Directory "Types of real estate";
- - Directory "List of names of materials for the outer walls of the building".
2.2.2. Checking the series templates and document numbers according to the SPDUL directory.
2.3. Checking the structure of INN, KPP, PSRN (in the bodies of Rosreestr is not performed).
2.4. Logical control of dates.
2.4.1. The value of the variable "Year, as of January 1 of which the information is provided" (YearPeriodReport) [^ 2] 2000.
2.4.2. All dates must be no more current date except for the following dates:
- - "Date of approval cadastral value land plot"(DateKadSt);
- - from the element "Sheet B. Information about the building (structure)" (SvedZdanie):
- - "Date of determination inventory value buildings (structures) "(DatInvStOb);
- - "Date of approval of the cadastral value of the building (structure)" (DateKadSt);
- - from the element "Sheet B. Information about the residential (non-residential) premises and other components of the building (structure)" (SvedPomeshch):
- - "Date of determination of the inventory value of the object" (DateInvStOb);
- - "Date of approval of the cadastral value of the premises" (DateKadSt);
- - "Lease End Date" (Lease End Date);
- - "Date of the end of the concession agreement" (EndDateConcSogl).
2.4.3. All dates must be greater than 01/01/1900.
2.4.4. Control between dates:
- "Date of title document" (DatePrint) [^ 2] "Date of registration of the right" (DateRegistRight);
- "Date of registration of the right" (DateRegistration of Rights);) [^ 2] "Date of termination of the right" (DateRegistration of Rights) if both dates are present;
- "Lease Start Date" (Lease Start Date) [^ 2] "Lease End Date" (Lease End Date);
- "Start date of the concession agreement" (DateStartConcSogl) [^ 2] "Date of the end of the concession agreement" (EndDateConcSogl);
- "Date of registration of the lease agreement" (Date of Lease Agreement) [^ 2] "Date of the end of the lease" (Date of Lease End) if both dates are present;
- "Date of registration of the encumbrance of the right" (DateRegBreakRight) [^ 2] "Date of the end of the concession agreement" (DateOfConcSogl) if both dates are present.
2.5. Logical control of the element "Sheet A. Information about the land plot" (SVEDZU).
2.5.1. Structure control cadastral number land plot:
- - the presence of three separators ":" (colon), with the exception of information about St. Petersburg, in which there can be two separators ":" (colon) or three separators ":" (colon);
- - the first and last facets of the cadastral number are nonzero.
2.5.2. The land area is greater than zero.
2.5.3. The code of the unit of measure for the area of the land plot by OKEI (KodOKEIPl) can take only the following values:
- - 055 (Square meter);
- - 058 (Thousand square meters);
- - 059 (Hectare);
- - 061 (Square kilometer).
All errors can be classified as follows:
- errors related to violation of the established procedure for presenting information
- errors detected during format control
- errors detected during logical control
- errors detected when checking the reference books.
An example of an error of the first type is the submission by a taxpayer (his representative) of a tax declaration to a tax authority, which is not competent to receive this tax declaration (calculation).
The same group of errors includes the absence of a message about a power of attorney, which is necessary if the document is not signed by the taxpayer himself (his legal representative). It happens that a representative does not have the authority to sign and submit tax returns, for example, when the power of attorney has expired.
Errors detected during format control are related to the internal content of the declaration.
Among them, the absence in the tax declaration (calculation) of the surname, name, patronymic of the taxpayer (for an individual) or the full name of the organization (its separate subdivision).
The absence of values in the fields of the declaration that cannot be empty, for example, if the requisite of the OKATO document is not completed or incorrectly filled in, the absence of the taxpayer's TIN in the tax declaration (calculation), unless otherwise provided by the Tax Code of the Russian Federation, is also automatically detected at the stage of format control ...
Logical control of the tax return allows you to avoid or correct errors in the information provided in time. For example, the reason for the error message may be an incorrectly specified year of the reporting period in the document, or an attempt to re-send a file with the attribute "Document type" (primary, corrective) previously accepted and registered by the tax authority.
Errors detected when checking the reference books indicate the absence of element values in the specified classifier (reference book): for example, the code of the reporting tax authority specified in the reporting file is absent in the classifier of the Tax Authorities Designation System (SONO) or the bank is not included in the list of banks meeting the established requirements for issuing bank guarantees.
The tax inspectorate shall carry out primary control for the compliance of the electronic document of the taxpayer with the established requirements no later than 4 hours from the moment of its receipt. For an electronic document that does not meet the requirements, an error message is automatically generated, which is transmitted to the sender.
Within the next 4 hours (from the moment of admission to software package tax authority), the inspectorate carries out the final control of the electronic document for compliance with the established requirements and, in the absence of violations, registers tax return(calculation) and forms a receipt.
The COFO Directory systematizes errors in reporting: each of them is assigned a separate numerical code. By comparing the content of the error message with COFO, you can understand where the problem is.
When faced with an error, it is important to know that it is possible to clarify any declaration presented in tax office... The corresponding rights and obligations of taxpayers are established by Article 81 of the Tax Code of the Russian Federation. The implications of the clarifications depend on whether the reporting deadline has expired at the time the errors are identified and the nature of the errors themselves.
Reporting errors discussed are not directly related to the definition tax base for calculating and paying taxes. It is enough to follow the basic rules. When sending reports, it is necessary to check its compliance with the established form (format), choose the right tax authority to which the declaration is sent, deliver electronic signature taxpayer. In the case when the declaration is signed by power of attorney by an authorized representative of the taxpayer, you must make sure that information message about a power of attorney, which is sent simultaneously with the declaration.
A copy of the power of attorney on paper should be submitted once before sending the reports to the tax authority at the place of registration. The power of attorney is limited to a three-year period, therefore, a copy of the new power of attorney must be submitted after the expiration of the previous one. Neglecting these simple rules can lead to critical errors with unpleasant consequences.
So, if an error message is received in an electronic document, the inaccuracy should be promptly eliminated and updated reporting submitted to the tax office.
If you can't figure out the reasons for the error yourself, contact the tax authority at the place of registration. The electronic reporting system over the Internet provides this service to users.