Unified State Automated System (EGAIS) "Accounting for timber and transactions with it." Internet portal of the EGAIS

The mechanisms of interaction between businesses and government bodies in the Russian Federation are gradually being improved - including in the aspect of using channels of online communications between business entities and regulatory bodies. So, in Russia the information systems of the EGAIS are actively introduced, and among them are the infrastructure, in which transactions with timber are reflected. What is its specificity? How do business entities use this system?

What are the activities of the EGAIS in Russia?

Let's consider for the beginning purpose EGAIS, that such EGAIS and in what versions the corresponding infrastructure can be presented.

In fact, in Russia there are now 3 systems of this type.

First , it is EGAIS, which takes into account the turnover of alcohol products. In it, economic entities reflect information about the purchase of alcohol.

Secondly, there is the accounting of the wood of the EGAIS and the transactions with it. It is necessary for the purpose of notifying state bodies about the volumes of timber transferred from some economic entities to others. Also, in the cases provided by law, this EGAIS is used by the authorities at various levels.

Thirdly, there is the EGAIS, in which the accounting of garments made of fur is carried out. It is assumed that this system will be used by manufacturers, importers, and in some cases by sellers of the corresponding products.

In this case, we are interested in how the accounting of wood and transactions with it is carried out through the specialized EGAIS.

Let's study this mechanism.

Accounting for wood in the EGAIS: the main economic operations

EGAIS accounting of wood (Unified State Automated Information System for Accounting for Wood and Transactions with it) is applied from 2015 in accordance with the legislation of the Russian Federation. What economic transactions are recorded in it?

In accordance with the rules adopted by the authorities, legal relations with the participation of legal entities and entrepreneurs, whose subject - transactions with timber at the stage of export from the forest, are subject to registration in the EGAIS. In accordance with the explanations of the competent authorities, the account of wood must be carried out by the economic entity only once - until the moment it is taken out of the forest. After this, EGAIS is not supposed to be involved. But accounting of wood in accordance with other norms of legislation, as well as intra-corporate standards, can also be carried out later.

Direct participation in the implementation of the procedure for accounting for transactions with timber should be played by enterprises that are responsible for the protection, protection, and reproduction of forests. In the cases provided for by the law, EGAIS is also used by state or municipal authorities.

Why do you need EGAIS in dealing with timber?

The purpose of the EGAIS system for accounting for wood is to create a database of legal relations and documents drawn up in the process of their implementation, which allow to determine how legitimate the transactions with timber are.

Especially actively it is planned to exercise control over blanks of especially valuable species - such as oak, beech and ash. Information from the EGAIS can be used by the authorities responsible for suppressing violations in the field of wood transactions and reacting to them.

The automated system under consideration is applied not only for the purpose of accounting for legal relations, the subject of which is the sale of timber, but also for carrying out analytical work in order to build economic policies in the economic segments for which such agreements are similar between business entities.

EGAIS for timber transactions: possible sanctions

It can be noted that in 2016 a number of amendments were made to the Forest Code of Russia, as well as to the Code of Administrative Offenses of the Russian Federation, according to which the non-use of the EGAIS in accounting for wood and transactions with it can become the basis for bringing the economic entity to administrative responsibility. It is about the fines stipulated in Art. 8.28.1 of the Code of Administrative Offenses of the Russian Federation for officials, entrepreneurs and legal entities. We will study in more detail what sanctions can be applied to economic entities for not using the EGAIS and other violations in the part of reporting on transactions with timber.

Penalties for non-use of EGAIS

If the business entity does not use the infrastructure of the EGAIS in cases provided for by law, then a large fine may be imposed on it. So, if a business is conducted by an individual entrepreneur, then a corresponding penalty may amount to 7-25 thousand rubles. If the enterprise is registered as an economic company, then the possible amount of the fine is 100-200 thousand rubles. Appropriate sanctions can be imposed on the firm also in the event that the information in the EGAIS is not entered in time or will be incorrect.

The Federal Forestry Agency, which is responsible for implementing the provisions of the legislation regulating the use of EGAIS in timber transactions, has published a number of explanations regarding the use of the relevant infrastructure. We will study their essence in comparison with the norms of the regulatory legislation.

Application of EGAIS in transactions with timber: the obligations of firms

The accounting of wood and transactions with it, carried out through the EGAIS, if we follow the explanations of the Federal Forestry Agency, as well as the provisions of the Forest Code of the Russian Federation, presupposes:

• Accounting for legal relations initiated not only on the territory of the Russian Federation, but also abroad - if timber is expected to be imported into Russia or exported abroad;
• Provision of a statement to the operator of the EGAIS concerning these legal relations in the form of a document that is certified by an electronic signature - via the Internet (for example, through the "State services").

The declaration in question must be submitted to a competent institution within 5 days after the conclusion of, adjustment or cancellation of the contract for the sale of timber (including in the format of the export agreement), but no later than 1 day before the beginning of the transportation of wood raw materials.

Accounting for transactions with timber: obligations of the authorities

It is the responsibility of the EGAIS to account for and deal with timber in accordance with the Forest Code, not only private firms, but also state and municipal structures that:

• Are responsible for the provision of forest areas for use by a particular economic entity;
• Have the authority to enter into agreements for the sale and purchase of plantations;
• They accept declarations and accounting documents on the use of legal relations between forests by various subjects.

These bodies are obliged within three working days to make information to the EGAIS, which are formed in accordance with the provisions of Art. 50.6 Forest Code. We will now study specifically the provisions of this source of law in the regulation of transactions with timber.

Forest Code: regulation of transactions with timber

So, in the Forest Code of Russia there is a separate article - 50.6 ("EGAIS accounting of wood and transactions with it"). The EGAIS is required, as we noted above, for the purpose of registering business operations prior to the export of timber from the forest (including for export purposes). This system is an instrument of federal authorities in terms of exercising legal powers to account for the transactions in question. The operator of the EGAIS, in accordance with the Forest Code, is the relevant state structure at the level of the executive branch of government.

The Government of the Russian Federation determines what information should include accounting for timber and transactions with it through the EGAIS. The use of this system by these or other economic entities or authorities is free of charge.

The information reflected in the EGAIS accounting for legal relations, the subject of which - transactions with timber, should be protected in accordance with the legislation on personal data.

Consider what information can be reflected in the EGAIS, in accordance with the provisions of the Forest Code, in more detail.

What information is reflected in the EGAIS?

The system in question should include information:

• On economic entities that are engaged in logging (it is assumed, in particular, the name of the legal entity or IP, address, information about the state registration of the company);
• On land lease contracts (on participants in relevant transactions, on the date of signing the agreement, the period of its operation, the subject, the volume of timber);
• On the contracts for the purchase and sale of plantations (the same information as specified in previous agreements is indicated in general);
• On other contracts stipulated by the provisions of the Forest Code;
• On the right of certain persons to use plots;
• Declarations on timber harvesting;
• Reports on the use of forests by business entities;
• About volumes, marking of wood.

In some cases, the information to be submitted to the EGAIS may be contained in other information systems. The Forest Code establishes the procedure for their transfer to the EGAIS. Let's study it in more detail.

EGAIS and other information systems

Reflecting the accounting of wood and transactions with it, EGAIS can use the information contained in other information systems used in the Russian Federation. The order of their transfer from one infrastructure to another is determined by the Government of the Russian Federation. At the same time, operators of information systems that are not related to the EGAIS should, in accordance with the provisions of the Forest Code, provide access to certain information for the competent authority working with the EGAIS. The infrastructure in question can exchange data with both state and municipal systems.

Technical nuances of accounting transactions

We now study the technical nuances of solving problems using the system in question. Above we noted that the transfer of data on transactions with timber is carried out via the Internet. In practice, this procedure can be carried out through the "State services" or with the help of a special departmental resource - the portal of the EGAIS.

The order of use of the first resource as a whole corresponds to what characterizes the sending of most other documents to state structures via online. In turn, the portal of the EGAIS accounting for transactions with timber has a number of features. Let's study them.

Portal of the EGAIS as a tool for communication of firms and government agencies

Before starting to work with the relevant Internet resource, the business entity must register directly with the EGAIS system in order to interact with the competent state authorities. In practice, one of the most convenient mechanisms for implementing this procedure is to contact the regional Forestry Department. There it is necessary to file an application in the prescribed form. It indicates information about the business entity - such as, in particular, the name, TIN number, OGRN number, as well as the number of users who will contact the Internet portal of the EGAIS of accounting for wood and transactions with it.

As soon as the specialists of the Department check the information provided by the company, the applicant will be provided with a login and password for using the corresponding resource. By engaging it, enterprises will be able to send information about transactions with timber to controlling structures.

There is also a variant of self-registration on the portal in question. In order for it to pass the firm, however, it must already be registered in the state register of economic entities that carry out transactions with timber. If this is the case, then all you need to do is select the "Register" section on the main page of the site, then - enter the required information into the electronic form.

Using an electronic signature

Important nuance: to send documents to the operator of the corresponding system, you must use the electronic signature. Without it, the EGAIS will not work on accounting for the fact, since the sending of documents in this case will be possible only in an unprotected mode, which contradicts the established standards for the protection of data transmitted via the Internet. In order to issue an electronic signature, you must contact the operator of the EGAIS directly using the contact information that is placed on the relevant portal.

Help and advice on the system: where to go?

If an economic entity will need help in applying any of the online options - he can read the user's guide of the EGAIS portal or, for example, write to the support service via a special online form. In addition, on the relevant site there are quite a few documents that the firm carrying out transactions with timber can apply in the process of using the system in question.