Under article 93 of Tax Code of RF you can submit e-documents to tax authorities in e-form via Internet. Procedure of submission of documents on tax authority request via telecommunication channels is stipulated in Order of FNS of RF dated 17.02.2011 № ММВ-7-2/168@.
At present the technology of e-documents receipt is being developed in tax inspections and actually it is impossible to submit documents at request in e-form. As FNS announces receipt of documents may be possible by late summer 2012. Now submission of documents (electronic and paper) in IFNS and courts is done according to explanations of Minfin (see Letter of MF dated July, 7th 2011 № 03-03-06/1/409, Letter of MF dated August, 26th 2011. N 03-03-06/1/521): copies of paper documents or printed out e-documents shall be verified by authorized person and sent in paper form. If document is electronic, its paper copy shall contain notification that the original of the document is in e-form and signed with e-signature.
Code of arbitration procedure equates documents received via electron coupling signed with digital e-signature to written evidences (article 75 of Code of arbitration procedure of RF dated 24.07.2002 № 95-FZ). According to cl. 4 article 75 courts shall admit e-document providing compliance with requirements with their relevance in law.