From March 1, 2024, an authorized representative of an organization obliged to submit reports only electronically should act based on an electronic power of attorney signed by an enhanced qualified electronic signature.
In connection with this, the Order of the Federal Tax Service dated September 19, 2023, N ED-7−26/648@ approved an updated format and procedure for filling out an electronic power of attorney confirming the powers of the taxpayer’s authorized representative.
According to the Order, the updated format of the electronic power of attorney will come into force on March 1, 2024.
According to the Order, the updated format of the electronic power of attorney will come into force on March 1, 2024.