On July 1, 2021, amendments to paragraph 5 of Article 80 of the Tax Code of the Russian Federation concerning the procedure for confirming the powers of a taxpayer's representative came into force.
The format of the power of attorney confirming the representative's authority to sign the tax declaration (calculation) in electronic form and the procedure for sending it via telecommunications channels has been approved.
Such a power of attorney can be issued by the following taxpayers: payers of the fee, payers of insurance premiums, tax agents.
An electronic power of attorney is sent by the principal or a representative to the tax authority in which the principal is registered, with an enhanced qualified electronic signature of the principal. The power of attorney must be sent to the tax authority before the electronic document flow with the representative begins.
The approved format of the power of attorney will be valid from August 22, 2021.
Regulatory enactment: http://www.consultant.ru/document/cons_doc_LAW_392698/