Primary documents for business transactions formalization

/07
February 2013

 

The Ministry of Finance by its letter dated 23.01.2013, the N 31-08410-07-16/2073 (hereinafter - Letter) clarified some aspects of filing documents to the customs authorities in electronic form.

The Ministry of Finance stated that electronic declaration is being done using electronic customs declaration, certified by digital signature, and other electronic documents or details in some certain cases specified by legislation.

According to the Letter, such documents filed in paper form have the same legal force as electronic documents.

In the Letter the Ministry of Finance referred to the Provision on the documental support in the accounting records, approved by an order of the Ministry of Finance on 24.05.95 N 88. This document defines the primary documents as documents created in written or electronic form, that record and confirm business transactions, including orders and permissions of administration (owner) to be conducted, and must have the required details defined in the Law, in particular for documents created in electronic form - electronic signature of the person responsible for the business transaction and its correct formalization.

Thus, the electronic customs declaration is the primary document that captures a commercial operation of the enterprise liability in the amount of assessed customs duties if case of presence of the required details.