If an organization is required to submit declarations and calculations in electronic form, its authorized representative must have an electronic power of attorney with an enhanced qualified signature of the principal from March 1, 2024.
This rule works for powers of attorney issued and applied after March 1. However, termination of the employee’s certificate or replacement of the representative’s electronic signature is not a basis for terminating the power of attorney. Effective March 1, the new 5.02 electronic power of attorney format applies. For gradual transition of taxpayers to this format extended the application of format 5.01 for a year. Inspections will accept it until February 28, 2025. New rules for sending an electronic power of attorney and the procedure for sending an application for its revocation also apply from March 1.