Features of the Presentation of the Audit Report in Electronic Form

Auditor ◽  
2019 ◽  
Vol 5 (4) ◽  
pp. 10-15 ◽  
Author(s):  
Ирина Егорова ◽  
Irina Egorova
Keyword(s):  
Russian Federation ◽  
Audit Report ◽  
Electronic Signature ◽  
Electronic Form ◽  
The Russian Federation

Th is article is devoted to the need for an audit report in electronic form using a digital electronic signature. The article deals with the features of identifi cation of forms of submission of the audit report within the framework of regulatory legal acts regulating audit activities in the Russian Federation, as well as the advantages of presenting the audit report in electronic form before its submission on paper and the non — mitigation of threats associated with these.

scholarly journals THE USE OF ELECTRONIC SIGNATURES WHEN RECEIVING GOVERNMENT SERVICES OF THE PENSION FUND OF THE RUSSIAN FEDERATION

2019 ◽  
pp. 10-15
Author(s):  
S. V. Kolmakov
Keyword(s):  
Russian Federation ◽  
Public Services ◽  
Pension Fund ◽  
Certification Authority ◽  
Pension Insurance ◽  
Electronic Signature ◽  
Electronic Signatures ◽  
Government Services ◽  
Electronic Form ◽  
The Russian Federation

The provision of state services in electronic form today is one of the innovative directions of development of mechanisms for implementing the functions of state bodies. This was made possible by the improvement of information technology and the use of electronic signatures to give legal significance to documents in electronic form. The article raises the legal and technical issues of using electronic signatures in the practice of providing public services to the Pension Fund of the Russian Federation in electronic form.In the first part of the article, based on an analysis of federal regulatory legal acts in the field of public services and the use of electronic signatures, it is concluded about the types of electronic signatures used in the provision of public services in electronic form, as well as by what means the applicant can check the availability and validity of the electronic signature on received documents as a result of the provision of services.The second part analyzes the use of electronic signatures in the provision of two selective government services of the Pension Fund of the Russian Federation (informing insured persons about the status of their individual personal accounts in the compulsory pension insurance system and informing citizens about the category of citizens of pre-retirement age) through the Unified portal of public services and the personal account of the insured Pension Fund of the Russian Federation website. The author verifies the validity of electronic signatures on documents obtained as a result of an experiment using the services of the Unified Portal of State Services and a commercial accredited Certification Authority.

scholarly journals Administrative responsibility as a way to ensure legitimacy during provision of public services in the Russian Federation and the Republic of Azerbaijan

2021 ◽  
pp. 162-169
Author(s):  
M. G. Alizade
Keyword(s):  
Russian Federation ◽  
Public Services ◽  
Service Providers ◽  
Personal Data ◽  
Electronic Signature ◽  
Electronic Service ◽  
Other Information ◽  
The Russian Federation ◽  
The Republic ◽  
Administrative Responsibility

The article provides a comparative analysis of the legislation on administrative offenses of the Russian Federation and the Republic of Azerbaijan in the provision of public services. It is noted that the Code of Administrative Offenses of the Russian Federation provides for only one article 5.63 "Violation of the legislation on the organization of the provision of state and municipal services." The article provides a detailed analysis of all its parts. The ways of improving the disposition of the article are proposed. The Code of Administrative Offenses of the Republic of Azerbaijan contains Article 380, which establishes administrative responsibility for violation of the legislation on electronic signature and electronic document. There are Rules for the provision of electronic services in the Republic of Azerbaijan, article 13 of which establishes not administrative responsibility, but the obligation of electronic service providers to ensure the protection of personal data and other information that was obtained in the course of the provision of electronic services. At the end of the article, conclusions are made about the possibility of applying the positive experience of both countries in their legislation.

scholarly journals ANALYSIS OF ADMINISTRATIVE REGULATIONS FOR THE PROVISION OF PUBLIC SERVICES OF THE PENSION FUND OF THE RUSSIAN FEDERATION

2019 ◽  
pp. 14-19
Author(s):  
S. V. Kolmakov
Keyword(s):  
Russian Federation ◽  
Public Services ◽  
Pension Fund ◽  
The State ◽  
Specific Service ◽  
Electronic Form ◽  
The Russian Federation ◽  
Administrative Regulation

The quality of rendered public services depends, among other things, on the elaboration of regulatory legal acts in this area and their actual implementation by state authorities and organizations. The final regulatory legal act establishing the procedure for interaction and the standard for the provision of a specific service is the administrative regulation. This article examines the administrative regulations for the provision of public services by the Pension Fund of the Russian Federation for compliance with federal regulatory legal acts of the Russian Federation. The emphasis is on the electronic form of interaction between the state and the person.

Features of legal support for the development of electronic commerce in the Russian Federation

2021 ◽  
pp. 4-14
Author(s):  
S.V. Panasenko ◽  
E. A. Krasilnikova
Keyword(s):  
Electronic Commerce ◽  
Russian Federation ◽  
Electronic Trade ◽  
Electronic Signature ◽  
Services Delivery ◽  
Courier Service ◽  
The Russian Federation ◽  
Online Stores ◽  
Digital Transactions ◽  
Definition Of

The article discusses topical issues of legal support for the development of electronic commerce in the Russian Federation. The authors have carried out an analysis of the main e-commerce categories, the content of which is standardized in regulatory legal acts, including the elements of the purchase and sale process, the concept of types of trading activities, electronic signature, digital assets, digital currency, smart contracts, digital transactions, etc. The article defines the categories, the concept of which is absent in the regulatory legal acts of Russia: the concept of digital goods, e-commerce infrastructure, electronic trade services, delivery channels in online stores, the concept of a courier/courier service, the concept of smart applications, definition of online stores varieties, and so on. Conclusions have been made that the digitalization process has a significant impact on the dynamics of the legal support for the development of electronic commerce, but currently its level is not sufficiently high and requires improvement (by making additions to GOST on trade, the Strategy for the development of electronic commerce and other regulatory legal acts).

Work book as an object of electronic personnel document management

2020 ◽  
pp. 18-24
Author(s):  
L. A. Lomakina
Keyword(s):  
Russian Federation ◽  
Document Management ◽  
Federal Law ◽  
Electronic Form ◽  
The Russian Federation

After the adoption of the Federal Law of 16.12.2019 № 439 “On Amendments to the Labor Code of the Russian Federation regarding the Formation of Information on Labor Activities in Electronic Form”, the author believes that the employer has many unresolved issues related to the introduction of the electronic work book. Consider them in more detail/

scholarly journals Tax control over the computation and discharge of VAT in services rendered by foreign companies in electronic form on the territory of the Russian Federation: legal aspect

2021 ◽  
pp. 70-84
Author(s):  
Mikhail Aleksandrovich Eremkin
Keyword(s):  
Russian Federation ◽  
Legal Aspect ◽  
Value Added ◽  
Legal Regulation ◽  
Tax Administration ◽  
Foreign Companies ◽  
The Past ◽  
Electronic Form ◽  
The Russian Federation ◽  
Internet Company

This article is dedicated to the analysis of relevant problems of tax control in the e-commerce sector caused by digitalization and globalization of business. The author gives general characteristics to tax control as the key element of tax administration; examines the peculiarities of legal regulation of the value-added tax for services rendered by foreign companies in electronic form on the territory of the Russian Federation. Description is given to the amendments in the Russian legislation on taxes and fees related to the establishment of new rules of VAT taxation for electronic services provided by foreign suppliers, which have been enacted in the past five years. Attention is turned to such instrument of interaction of the Federal Tax Service of Russia with foreign companies as the “VAT office of a foreign Internet company”. Analysis is conducted on the major problems of tax control over the computation and discharge of VAT in rendering transboundary electronic services on the territory of the Russian Federation, which emerge also due to the gaps in legal regulation. The author outlines the vectors of improving tax control in this sphere. The conclusion is made on the need for amending the legislation of the Russian Federation on taxes and fees, further expansion of the use of digital technologies in tax administration, and creation of infrastructure necessary for automated interaction with various institutions and tax authorities of other countries, development of international cooperation, and formation of tax culture.

scholarly journals ON THE ISSUE OF PROCEDURAL GUARANTEES OF THE RIGHTS IMPLEMENTATION OF SUBJECTS OF ADMINISTRATIVE OFFENSES IN THE PREVENTIVE CONDITIONS OF A NEW CORONAVIRUS INFECTION (COVID-19)

2021 ◽  
Vol 6(72) (3) ◽  
pp. 345-356
Author(s):  
M. I. Nikulin ◽  
L. A. Roerich
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Electronic Form ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
Modern Information ◽  
The Right ◽  
Judicial Protection ◽  
Restrictive Measures ◽  
Procedural Rights

The article deals with the problematic issues of implementing the procedural rights of participants in proceedings on administrative offenses in the context of restrictive measures aimed at preventing a new coronavirus infection (COVID-19). Attention is drawn to the absence in the Russian Code of administrative offences of the rules establishing the possibility to submit to the court documents in electronic kind, including in electronic form that unreasonably restricts the right to judicial protection of subjects of administrative offenses. It is proposed that the procedural part of the Code of administrative offences of the Russian Federation should be supplemented with a relevant norm providing for the possibility of submitting documents, appeals, and complaints in cases of administrative offences in electronic form. A number of significant problems of legislative regulation and use of modern information technologies of videoconferencing and web conferences in the court session on cases of administrative offenses in the context of the COVID-19 pandemic are highlighted, and ways to solve them are outlined. The author analyzes regulatory acts, materials of the practice of resolving cases of administrative offences by courts, as well as the corresponding provisions of the Concept of the new Code of administrative offences of the Russian Federation.

scholarly journals Issues of Security of Remote Banking Systems

2018 ◽  
pp. 6-10
Author(s):  
Aleksandra Vlasenko ◽  
Irina Korkh
Keyword(s):  
Information Security ◽  
Russian Federation ◽  
Banking System ◽  
Personal Data ◽  
Banking Services ◽  
Electronic Signature ◽  
Security Issues ◽  
Industry Standards ◽  
Cryptographic Keys ◽  
The Russian Federation

The banking system of the Russian Federation is based on Federal legislation, as well as industry and inter-industry standards developed by the International community and the Central Bank of the Russian Federation. The introduction and development of remote banking services is the most popular direction in the modern banking system. The term ‘remote banking service’ refers to the technology of providing services for the remote transmission of orders by credit institutions (without clients’ presence in bank office), using different communication channels. Information security in bank-client systems is carried out by several types of protection. Client authentication is confirmed by the use of an electronic signature. The data channel and the data itself are encrypted. In order to implement the above-described functions of the bank-client system in any software, the client must first generate and register cryptographic keys with the bank and obtain electronic digital certificates. In addition to the protection of the transferred data, personal data that have entered the system of remote banking services also need protection. The research purpose is to analyze the system of remote banking services, to identify regulatory and methodological documents regulating information security issues, options for meeting the requirements of regulators. Confirmation or refutation of the issue’s urgency should be considered as research results.

scholarly journals Исследование информационно-технического обеспечения деятельности таможенных органов РФ

2021 ◽  
Vol 70 (6) ◽  
pp. 160-165
Author(s):  
А.Р. Вагина
Keyword(s):  
Russian Federation ◽  
Technical Support ◽  
Government Agencies ◽  
Electronic Form ◽  
Information Interaction ◽  
The Russian Federation

The article examines the information and technical support of the activities of the customs authorities of the Russian Federation. The article considers the activities of the Federal Customs Service to expand information interaction with other government agencies and businesses in electronic form

scholarly journals Issues of reforming the institute of administrative responsibility

2021 ◽  
Vol 2 ◽  
pp. 2-5
Author(s):  
A.V. Rudenko ◽  
Keyword(s):  
Russian Federation ◽  
Legal Regulations ◽  
Electronic Form ◽  
The Russian Federation ◽  
The Government ◽  
Definition Of ◽  
Administrative Responsibility

The reform of the institution of administrative responsibility launched by the Government requires the definition of the main directions for the development of legislation on administrative responsibility. The article analyses the content of the Concept submitted by the Government of the Russian Federation of the new Code of Administrative Offences. It is stated that it is necessary to take into account the peculiarities of norm-setting in the field of administrative liability, to develop legal regulations allowing to carry out proceedings in cases of administrative offences in electronic form.

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