How to sign an electronic primary: we read the new law on accounting and the law on electronic signature. Electronic Digital Signature: Let's Explore Important Subtleties Electronic Signature in Paper Documents

Article 6

1. Information in electronic form, signed with a qualified electronic signature, is recognized as an electronic document equivalent to a paper document signed with a handwritten signature, unless federal laws or regulatory legal acts adopted in accordance with them require that the document be drawn up exclusively on paper.

2. Information in electronic form, signed with a simple electronic signature or an unqualified electronic signature, is recognized as an electronic document equivalent to a document on paper signed with a handwritten signature, in cases established by federal laws, regulatory legal acts adopted in accordance with them, or an agreement between participants in an electronic interactions. Regulatory legal acts and agreements between participants in electronic interaction that establish cases for recognizing electronic documents signed with an unqualified electronic signature as equivalent to paper documents signed with a handwritten signature should provide for the procedure for verifying an electronic signature. Normative legal acts and agreements between participants in electronic interaction establishing cases of recognition of electronic documents signed with a simple electronic signature as equivalent to paper documents signed with a handwritten signature must comply with the requirements of Article 9 of this Federal Law.

3. If, in accordance with federal laws, regulatory legal acts adopted in accordance with them, or business practice, a document must be certified by a seal, electronic document, signed with an enhanced electronic signature and recognized as equivalent to a document on paper, signed with a handwritten signature, is recognized as equivalent to a document on paper, signed with a handwritten signature and certified with a seal. Federal laws, regulatory legal acts adopted in accordance with them, or an agreement between participants in electronic interaction may provide for Additional requirements to an electronic document in order to recognize it as equivalent to a document on paper, certified by a seal.

Along with documents in paper form, electronic documents are increasingly being used in business practice. Certain issues of their maintenance and storage were explained in the letter of the Ministry of Finance of Russia dated 06/03/2014 No. 02-07-05 / 26571. Let's dwell on them in more detail.

Printout not required

According to Part 1 of Art. 6 of Federal Law No. 63-FZ of April 6, 2011 “On Electronic Signature” (hereinafter referred to as Law No. 63-FZ) information in in electronic format, signed with a qualified electronic signature, is recognized as an electronic document, equivalent to a paper document signed with one's own hand. Documents signed with a simple or unqualified electronic signature can also be recognized as equivalent to documents signed with a handwritten signature, in cases established by law or by agreement between participants in electronic interaction (part 2, article 6, part 2, article 9 of Law No. 63-FZ ).

By general rule production of paper copies of documents generated, received and transmitted electronically and signed with an electronic signature using the system electronic document management, including cash documents, is not required. However, there are a number of exceptions to this rule.

In accordance with paragraph 7 of Instruction No. 157n, the institution that generated the electronic document makes its paper copies at its own expense:

at the request of regulatory authorities;
at the request of the court and the prosecutor's office;
at the written request of other participants in the facts of economic life.

The fact of economic life is understood as a transaction, event, operation that have or are able to have an impact on financial position economic entity, financial results its activities and (or) movement Money. Such a definition is given in paragraph 8 of Art. 3 of the Federal Law of 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ).

But the concept of “participant in the fact of economic life” is not deciphered in the legislation. However, based on the literal interpretation of this term, it can be concluded that we are talking about the parties connected by certain legal relations, for example, organizations that have entered into agreements between themselves, or an employee and an employer in the case of remote work and electronic document management within the framework of labor relations.

The Ministry of Finance of Russia recommends that when outputting an electronic document to paper, put the mark “Copy of an electronic document”. In accordance with clause 3.26 of GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Requirements for paperwork”, adopted by the Decree of the State Standard of Russia dated 03.03.2003 No. 65-st (hereinafter referred to as GOST R 6.30-2003), the inscription is affixed below the requisite “Signature”. The copy must be certified by the signature of the responsible employee.

The question arises: which of the employees of the organization is the most responsible employee and whether it should be the same person who signed the electronic document.

It is important to understand that there is no need to approve a copy from the employee who initially applied the electronic signature to the document. Otherwise, the meaning of forming a copy is lost. A copy of any electronic document can be certified by the head or an employee appointed by him. Thus, it is possible to formulate a list of issues (aspects) that it makes sense to consider when organizing work with electronic documents (see table).

Organizational issues to be resolved
when working with electronic documents

In the letter under consideration, the Ministry of Finance of Russia notes that the procedure for making paper copies of electronic documents is established by the head as part of the formation of an accounting policy.

In our opinion, this does not necessarily mean that this procedure should be detailed directly in the accounting policy. You can limit yourself to a reference to a local act that approves the procedure for making paper copies of electronic documents, for example, as follows:

With this option, it will be easier to change the order established by the leader. An order to approve the procedure for making copies of electronic documents can be issued in any form (a sample is given below).

Storage rules

In accordance with clause 14 of Instruction No. 157n, part 1 of Art. 29 of Law No. 402-FZ, an institution is obliged to ensure the storage of primary (summary) accounting documents, registers accounting and financial statements within the terms established in accordance with the rules of organization of state archives, but not less than five years. Moreover, the terms of storage of documents are set regardless of the form (paper or electronic) they will be stored.

The commented letter of the Ministry of Finance of Russia dated 06/03/2014 No. 02-07-05 / 26571 contains two important theses:

the procedure for storing electronic documents, electronic registers is established by the head of the organization as part of the formation of an accounting policy (a sample design is given below);
information contained in electronic archives and the means of its processing (storage) are subject to protection from unauthorized access in accordance with the rules of the state archiving.

In accordance with clause 2.1.4 of the Basic Rules for the Operation of Archives of Organizations (approved by the decision of the Collegium of the Federal Archives dated February 6, 2002), the selection of electronic documents for archival storage is carried out as a result of an examination of their value, which is carried out by the expert commission of the organization. Thus, a necessary condition for storage is the formation of an expert commission.

According to the Department of Budget Methodology of the Ministry of Finance of Russia, it is advisable to accompany the storage of electronic documents with the storage of appropriate electronic or paper journals, as well as certificates of signature keys and tools that provide the ability to work with electronic documents and electronic signatures.

These formulations allow us to draw a number of conclusions:

it is possible, but not necessary, to keep a log of electronic documents in paper form. In our opinion, such an order will only complicate the workflow and the list of documents available on this medium that is sufficiently attached to the material carrier;
it is possible, but not necessary, to keep a register of electronic documents in electronic form;
it is not necessary to centrally store signature key certificates. The authorized person receives the signature key certificate together with the carrier and can further store these objects independently.

1. Information in electronic form, signed with a qualified electronic signature, is recognized as an electronic document, equivalent to a paper document signed with a handwritten signature, and can be used in any legal relationship in accordance with the law Russian Federation, except for the case when federal laws or regulatory legal acts adopted in accordance with them require the need to draw up a document exclusively on paper.

(see text in previous edition)

3. If, in accordance with federal laws, regulatory legal acts adopted in accordance with them, or business practice, a document must be certified by a seal, an electronic document signed with an enhanced electronic signature and recognized as equivalent to a paper document signed with a handwritten signature is recognized as equivalent to a document on hard copy, signed with a handwritten signature and certified by a seal. Federal laws, regulatory legal acts adopted in accordance with them, or an agreement between participants in electronic interaction may provide for additional requirements for an electronic document in order to recognize it as equivalent to a document on paper, certified by a seal.

3.1. If federal laws and regulatory legal acts adopted in accordance with them provide that a document must be signed by several persons, an electronic document must be signed by the persons (authorized officials of the body, organization) who prepared this document, with the type of signature that is established by the legislation of the Russian Federation for signing the prepared electronic document with an electronic signature.

4. Several interconnected electronic documents (package of electronic documents) can be signed with one electronic signature. When signing a package of electronic documents with an electronic signature, each of the electronic documents included in this package is considered to be signed with an electronic signature of the type that was used to sign the package of electronic documents. The exception is cases when the package of electronic documents by the person who signed the package includes electronic documents created by other persons (bodies, organizations) and signed by them with the type of electronic signature that is established by the legislation of the Russian Federation for signing such documents. In these cases, the electronic document included in the package is considered signed by the person who originally created such an electronic document, with the type of electronic signature with which this document was signed during creation, regardless of the type of electronic signature signed by the package of electronic documents.

1. Information in electronic form signed with a qualified electronic signature is recognized as an electronic document equivalent to a paper document signed with a handwritten signature, unless federal laws or regulatory legal acts adopted in accordance with them require that the document be drawn up exclusively on paper. carrier.

Report

on laboratory work №1:

Completed:

Student group YUR-21z

Kuzhelkov S.A.

Date: 10/17/2016

Checked (a):

Lecturer at the Department of ISIT

Art. teacher Kuzminova Yu.V.

Date: 10/18/2016

Belgorod_2016

Practice questions in the lab

Option 3

What is "information security"?

Information protection is the adoption of legal, organizational and technical measures aimed at:

1) ensuring the protection of information from unauthorized access, destruction, modification, blocking, copying, provision, distribution, as well as from other illegal actions in relation to such information;

2) observance of confidentiality of information of limited access;

3) realization of the right to access to information.

Responsibilities of the owner of information.

When exercising their rights, the information owner is obliged to:

1) observe the rights and legitimate interests of other persons;

2) take measures to protect information;

3) restrict access to information if such obligation is established by federal laws.

What is meant by state secret?

State secret - information protected by the state in the field of its military, foreign policy, economic, intelligence, counterintelligence and operational-search activities, the dissemination of which may harm the security of the Russian Federation;

11. What is meant by the degree of secrecy, and what security labels of media are used for this information?

The degree of secrecy of information constituting a state secret must correspond to the severity of the damage that may be inflicted on the security of the Russian Federation as a result of the dissemination of this information.

Three degrees of secrecy of information constituting a state secret are established, and the classifications corresponding to these degrees of secrecy for carriers of the specified information: "special importance", "top secret" and "secret".

The procedure for determining the amount of damage that may be inflicted on the security of the Russian Federation as a result of the dissemination of information constituting a state secret, and the rules for classifying said information as one or another degree of secrecy, are established by the Government of the Russian Federation.

The use of the listed classifications for classifying information that is not classified as a state secret is not allowed.

14 What are the conditions for processing personal data?

1. The processing of personal data may be carried out by the operator with the consent of the subjects of personal data, with the exception of cases provided for in paragraph 2 of this article.

2. The consent of the subject of personal data, provided for in part 1 of this article, is not required in the following cases:

1) the processing of personal data is carried out on the basis of a federal law that establishes its purpose, the conditions for obtaining personal data and the circle of subjects whose personal data is subject to processing, as well as determining the powers of the operator;

1.1) the processing of personal data is necessary in connection with the implementation international treaties Russian Federation on readmission;

2) the processing of personal data is carried out in order to fulfill the contract, one of the parties to which is the subject of personal data;

3) the processing of personal data is carried out for statistical or other scientific purposes, subject to the mandatory depersonalization of personal data;

4) the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data, if obtaining the consent of the subject of personal data is impossible;

5) the processing of personal data is necessary for the delivery postal items organizations postal service, for the implementation by telecommunication operators of settlements with users of communication services for the rendered communication services, as well as for consideration of claims of users of communication services;

6) the processing of personal data is carried out for the purposes of professional activity journalist or for the purposes of scientific, literary or other creative activity provided that this does not violate the rights and freedoms of the subject of personal data;

7) processing of personal data subject to publication in accordance with federal laws, including personal data of persons replacing public office, government positions civil service, personal data of candidates for elected state or municipal positions.

3. Features of the processing of special categories of personal data, as well as biometric personal data, are established respectively by Articles 10 and 11 of this Federal Law.

4. If the operator, on the basis of the contract, entrusts the processing of personal data to another person, the essential condition of the contract is the obligation of the said person to ensure the confidentiality of personal data and the security of personal data during their processing.

State the conditions for the equivalence of an electronic digital signature in an electronic document of a handwritten signature in a document on paper.

1. Electronic digital signature in an electronic document is equivalent to a handwritten signature in a paper document, subject to the following conditions:

the signature key certificate related to this electronic digital signature has not lost its validity (valid) at the time of verification or at the time of signing the electronic document if there is evidence that determines the moment of signing;

the authenticity of the electronic digital signature in the electronic document is confirmed;

The electronic digital signature is used in accordance with the information specified in the signature key certificate.

2. An information system participant can simultaneously be the owner of any number of signature key certificates. At the same time, an electronic document with an electronic digital signature has legal significance in the implementation of the relations specified in the signature key certificate.

What information is a trade secret

Information constituting a trade secret (production secret) - information of any nature (production, technical, economic, organizational and others), including the results of intellectual activity in the scientific and technical field, as well as information about the methods of carrying out professional activities that have actual or potential commercial value due to their unknown to third parties, to which third parties do not have free access on legal basis and in respect of which the owner of such information has introduced a trade secret regime;

(Clause 2 as amended by the Federal Law of December 18, 2006 N 231-FZ)

What information is classified as confidential information?

personal data of a citizen - any information about the events, facts and circumstances of his privacy;
information constituting an official secret - data, access to which is limited by authorized persons government bodies in accordance with the norms of civil law (this category also includes information constituting a tax secret);
information protected by the Constitution of Russia and known to a limited circle of persons in connection with the performance of their professional duty (professional secret);
data, the safety of which is established for the purpose of generating income, protection from competition or obtaining other benefits ( trade secret);
content of personal files of persons convicted of crimes;
information on the execution of court decisions in the framework of enforcement proceedings;
information constituting the secrecy of legal proceedings and investigations, including data on witnesses and victims subject to state protection, as well as on judges and officials investigative and law enforcement agencies.

AUTONOMOUS NON-PROFIT ORGANIZATION

HIGHER EDUCATION

"BELGOROD UNIVERSITY OF COOPERATION, ECONOMICS AND LAW"

department information systems and technology

Discipline: " Information Technology in legal activity"

Report

for laboratory work No. 2:

topic: “Information. Classification and types of information»

Completed:

Student group YUR-21z

Kuzhelkov S.A.

Date: 10/17/2016

Checked (a):

Lecturer at the Department of ISIT

Art. teacher Kuzminova Yu.V.

Date: 10/18/2016

Belgorod_2016

Table: Results of problem solving

Job number	Correctly	Not properly
1.		-
2.	+
3.	+
4.		-
5.	+
6.		-
7.	+
8.		-
9.	+
10.	+
11.	+
12.	+
13.		-
14.	+
	+
	+
	+
	+

1. Since Federal Law No. 125 “On Higher and Postgraduate Professional Education” has lost its force

2. Article 11 of the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children" was found, containing the answer to the question.

According to paragraph 3 of article 11 of the said law, "the age of the child, for whose education funds (part of the funds) of maternity (family) capital can be directed, as of the date of the start of education according to the relevant educational program must not exceed 25 years.

3. Triple surname is not allowed.

4. Because Federal Law No. 125 “On Higher and Postgraduate Professional Education” has lost its force

5. In the reference information of the system, a table was found containing information on the minimum wage, including the one in force in the current month. The definition of the term "minimum wage" has been found.

6. Because Federal Law No. 119 "On Auditing" has become invalid

7. Compensation is 50 rubles per month.

8. In accordance with paragraph 4 of Art. 575 of the Civil Code of the Russian Federation, donation is prohibited in relations between commercial organizations

9.B" production calendar for 2011" indicates that the norm of working time (in hours) in 2011 with a 40-hour working week is 1981 hours.

10. In the reference information of the system, a table was found containing information on the size of the refinancing rate, including the current one in the current month.

11. In the reference information of the ConsultantPlus system, the document "Conditions and procedure for the entry into force of federal regulatory legal acts" was found, in which general order entry into force various kinds normative legal acts.

12. Found and filled in the declaration on corporate income tax.

13. Because Order of the Minister of the Russian Federation dated July 26, 2004 No. 132 “On approval guidelines about order state registration easements for land» has lost its power

14. In federal law"About joint-stock companies" Article 91 was found, containing information on providing shareholders with access to company accounting documents. A definition of the term "golden share" was found.

15. Found "Regulations on the procedure for conducting cash transactions and the rules for the storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation" (approved by the Central Bank of the Russian Federation on April 24, 2008 N 318-P), in Appendix 22 of which it is determined, what banknotes can be considered dilapidated. It was found that a banknote with an extraneous inscription, consisting of more than two characters, is considered dilapidated. The list of signs of dilapidated banknotes is printed out.

16. Changes that are made to the Tax Code of the Russian Federation (Part Two) are monitored.

17. "Acts of the legislation on taxes and fees that establish new taxes and (or) fees, increase tax rates, fees, establish or aggravate liability for violation of the legislation on taxes and fees, establish new obligations or otherwise worsen the position of taxpayers or payers of fees , as well as other participants in the relationship, regulated by law on taxes and fees, do not have retroactive effect.

Acts of the legislation on taxes and fees that eliminate or mitigate liability for violation of the legislation on taxes and fees or establish additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives, have retroactive".

Acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect, if expressly provide for it."

18. Formed and saved in History search queries a request that allows you to constantly refer to the documents of the Federal Tax Service of the Russian Federation regarding the procedure for filling out invoices.

Similar information.