Cl. 2 article 93 of Tax Code of RF governing action of tax authorities and taxpayers on request/submission of electronic documents, states Procedure («Procedure of sending a request to submit documents and procedure of submission of documents at request of a tax authority in electronic form via telecommunication channels are stated by federal executive bodies authorized in control and supervision in the sphere of taxes and dues»). The present procedure was approved on April, 8th 2011.
The procedure explicitly states the possibility to submit documents to Tax body in electronic form: «Required document issued in electronic form un stated format and containing details of accepted Request to submit documents (information) is signed with taxpayer’s digital e-signature and submitted via communication channels to tax body».