The mechanisms of interaction between businesses and government in the Russian Federation are gradually being improved - including in the aspect of the use of online communication channels between business entities and regulatory bodies. So, in Russia, the EGAIS information systems are being actively introduced, and among them is the infrastructure in which transactions with wood are reflected. What are its specifics? How do business entities use this system?
What are the EGAIS in Russia?
Let us first consider the purpose of the EGAIS, what is the EGAIS and in what varieties the corresponding infrastructure can be represented.
In fact, 3 systems of this type are currently operating in Russia.
Firstly , it is EGAIS, which takes into account the turnover of alcoholic beverages. In it, business entities reflect information on the purchase of alcohol.
Secondly, there is the accounting of wood and transactions with it under consideration by the EGAIS. It is necessary in order to notify state bodies of the amount of wood transferred from one business entity to another. Also, in cases provided for by law, this EGAIS is used by authorities at various levels.
Thirdly, there is the Unified State Automated Information System in which the account of the clothes made of fur is carried out. It is intended to use this system by manufacturers, importers, and in some cases, sellers of the corresponding products.
In this case, we are interested in how the timber and transactions with it are recorded through the specialized EGAIS.
We study this mechanism.
Accounting for wood in EGAIS: basic business operations
EGAIS Timber Accounting (Unified State Automated Information System for Timber Accounting and Transactions with It) has been used since 2015 in accordance with the legislation of the Russian Federation. What business transactions are recorded in it?
In accordance with the norms adopted by the authorities, legal relations involving legal entities and individual entrepreneurs, the subject of which are transactions with wood at the stage of removal from the forest, are subject to accounting in the Unified State Automated Information System. In accordance with the explanations of the competent authorities, accounting of timber should be carried out by an economic entity only 1 time - until it is removed from the forest. After this engagement EGAIS is not expected. But accounting of wood in accordance with other legal norms, as well as internal corporate standards, can subsequently also be carried out.
Direct participation in the implementation of the accounting procedure for timber transactions should be played by enterprises that are responsible for the conservation, protection, and reproduction of forests. In cases provided for by law, EGAIS is also applied by state or municipal authorities.
Why is EGAIS necessary for transactions with wood?
The purpose of the EGAIS system for wood accounting is to create a database of legal relations and documents drawn up in the process of their implementation, which allow us to determine how legitimate timber transactions are.
Particularly actively planned to exercise control over the procurement of particularly valuable species - such as oak, beech and ash. Information from the Unified State Automated Information System can be used by authorities responsible for the suppression of violations in the field of transactions with wood and carrying out the response to them.
The automated system under consideration is used not only to take into account legal relations, the subject of which is the sale of wood, but also to conduct analytical work in order to build economic policies in segments of the economy that are characterized by these similar agreements between business entities.
EGAIS for timber transactions: possible sanctions
It can be noted that in 2016 a number of amendments to the Forestry Code of Russia, as well as the Administrative Code of the Russian Federation, were introduced, according to which the non-use of the Unified State Automated Information System for timber accounting and transactions with it can become the basis for bringing the business entity to administrative responsibility. We are talking about fines under Art. 8.28.1 Administrative Code for officials, individual entrepreneurs and legal entities. Let us examine in more detail what sanctions can be applied to business entities for not using the Unified State Automated Information System and other violations regarding reporting on wood transactions.
Penalties for the non-use of EGAIS
If the business entity does not use, in cases provided by law, the EGAIS infrastructure, then a large fine may be imposed on it. So, if the business is conducted by an individual entrepreneur, then the corresponding penalty may amount to 7-25 thousand rubles. If the company is registered as a business company, then the possible fine is 100-200 thousand rubles. Corresponding sanctions may be imposed on the company also if the information in the EGAIS is submitted late or is incorrect.
Rosleskhoz, the agency responsible for implementing the provisions of the legislation governing the use of the Unified State Automated Information System for timber transactions, has published a number of explanations regarding the use of the relevant infrastructure. Let us examine their essence in comparison with the norms of regulatory legislation.
EGAIS application in wood transactions: obligations of firms
The wood and transactions with it carried out through EGAIS, if you follow the explanations of the Federal Forestry Agency, as well as the provisions of the Forest Code of the Russian Federation, involves:
- accounting for legal relations initiated not only in the territory of the Russian Federation, but also abroad - if it is supposed to import wood into Russia or export abroad;
- Submission of a declaration to the EGAIS operator regarding these legal relations in the form of a document that is certified by electronic signature - via the Internet (for example, through the State Services).
The declaration in question must be submitted to the competent authority within 5 days after the conclusion, adjustment or cancellation of the contract for the sale of wood (including in the format of an export agreement), but not later than 1 day before the start of transportation of wood raw materials.
Accounting for wood transactions: obligations of authorities
Not only private companies, but also state and municipal structures are obligated to carry out accounting of wood and transactions with it through the EGAIS in accordance with the Forest Code, which:
- responsible for the provision of forest areas for use by one or another business entity;
- have powers regarding concluding agreements of purchase and sale of stands;
- carry out the acceptance of declarations and reporting documents on the use by some entities of legal relations of forests.
These authorities are obliged within three business days to enter into the EGAIS information that is formed in accordance with the provisions of Art. 50.6 Forest Code. Let us now examine specifically the provisions of this source of law regarding regulation of transactions with wood.
Forest Code: regulation of timber transactions
So, in the Forestry Code of Russia there is a separate article - 50.6 ("EGAIS accounting of wood and transactions with it"). EGAIS is necessary, as we noted above, in order to register business operations before timber is exported from the forest (including for export). This system is an instrument of federal authorities in the implementation of legal powers to record the transactions in question. The operator of the EGAIS, in accordance with the Forest Code, is the corresponding state structure at the level of the executive branch.
What information should include the accounting of wood and transactions with it carried out through EGAIS is established by the Government of the Russian Federation. The use of this system by certain business entities or authorities is free.
The information reflected in the EGAIS accounting for legal relations, the subject of which is transactions with wood, must 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 EGAIS?
The system in question should include information:
- on business entities that are engaged in logging (it is assumed, in particular, to reflect the name of the legal entity or individual entrepreneur, address, information on state registration of the company);
- on land lease contracts (on participants in relevant transactions, on the date of signing the agreement, its validity, subject, volume of wood);
- on contracts under which the purchase and sale of plantations is supposed (generally the same information that is recorded in previous agreements is indicated);
- about other contracts stipulated by the provisions of the Forest Code;
- about the right of those or other persons to use the plots;
- timber declarations;
- on reports on the use of forests by business entities;
- about volumes, marking of wood.
In some cases, information to be entered into the EGAIS may be contained in other information systems. The Forestry Code establishes the procedure for their transfer to the EGAIS. We will study it in more detail.
EGAIS and other information systems
Reflecting wood accounting and transactions with it EGAIS may 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 must, 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 transaction accounting
We will now study the technical nuances of solving problems using the system in question. We noted above that the transmission of data on timber transactions is carried out via the Internet. In practice, this procedure can be carried out through the State Services or through a special departmental resource - the EGAIS portal.
The procedure for using the first resource generally corresponds to what characterizes the sending of most other documents to government agencies via online. In turn, the EGAIS portal for recording transactions with wood has a number of features. We will study them.
EGAIS Portal as a Communication Tool for Firms and Government Offices
Before starting work with the corresponding Internet resource, the business entity must register directly in the EGAIS system in the manner of interaction 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 you must submit an application in the prescribed form. It contains information about the business entity - such as, in particular, name, TIN, PSRN number, as well as the number of users who will contact the EGAIS Internet portal for accounting of wood and transactions with it.
As soon as the Department’s specialists verify the information provided by the company, the applicant will be provided with a username and password to use the corresponding resource. By using it, enterprises will be able to send information on transactions with wood to the controlling structures.
There is also the option of self-registration on the portal in question. In order for the company to go through it, however, it must already be registered in the state register of business entities engaged in transactions with wood. If so, then all that needs to be done is to select the "Register" section on the main page of the site, after that - enter the required information in an electronic form.
Application of electronic signature
An important nuance: to send documents to the operator of the corresponding system, you must use an electronic signature. Without it, the EGAIS on wood accounting will not work in fact, since sending documents in this case will be possible only in unprotected mode, which contradicts the established standards regarding the protection of data transmitted via the Internet. In order to issue an electronic signature, you must contact the EGAIS operator directly using the contact details that are available on the corresponding portal.
Help and advice on the system: where to go?
If an economic entity needs help in using various online options, he can read the user guide for the EGAIS portal or, for example, write to the support service through a special online form. In addition, on the corresponding site there are quite a few documents that a company that deals with wood can apply in the process of using the system in question.