1. Objective

Learn to work with a client e-mail program. Explore the protected document management system. 2. Brief theoretical information

System of formation and delivery of tax and financial reporting in the electronic form via communication channels is a collection of software and hardware owned by the taxpayers, tax authorities and the operator of the system (or its sales representatives), as well as a set of documents regulating the relations between participants in the system. Fig. 1 is a diagram of the interaction of the basic elements of the system "Taxcom-Sprinter" in the exchange of electronic documents between tax authorities and taxpayers. The main function of the system "Taxcom-Sprinter" is the implementation of the exchange of open and confidential information between taxpayers and tax authorities, including in the transmission of signed digital signature and encrypted electronic documents that contain financial and tax reporting data or information on the performance of tax liabilities to the budget. The introduction of the electronic form via communication channels of the system of formation and submission of reports will provide the following opportunities for its participants:  an overall reduction in time spent on preparation and submission of statements by the taxpayer;  Operational update reporting forms transmitted via communication channels;  reduce the number of errors in reporting through the use of software tools that provide inspection and control of output documents;  convenient access to information on changes in the budget accounts to the management letters and other materials provided by taxpayers to the tax authorities;  providing the taxpayer (upon request) extracts information about the status of his payments to budgets of all levels issued by the Tax Inspectorate.

 protection of the content of electronic documents circulating in the system from unauthorized viewing by third parties;

 unambiguous identification of system users - Senders of electronic documents;  protection of electronic documents from unauthorized changes; • correct resolution of disputes arising. The first three problems are solved with the use of cryptographic protection of information, which include means of electronic digital signature and encryption, and the latter - through the establishment of a special procedure (Regulation) exchange of electronic documents between taxpayers and tax authorities.

Regulation allows the capture as the reporting date of dispatch of the point in time when the message is received in the reporting file server, e-mail communication system operator specialized to be sent to the address of the inspection. mining regulation means delivering taxpayer electronic documents, confirming:

 that as the reporting file to the tax inspection will be treated exactly the file that is sent to the taxpayer by e-mail;

 compliance reporting file "format of presentation of accounting and tax reporting in electronic form"; • the date of sending statements.

Procedure Rules allow one to determine who of the participants of correspondence is responsible for the occurrence of each of the possible contingencies and disputes.