Order of the Ministry of Finance of the Russian Federation "About approval of forms of representation by banks (operators on money transfer)..."

It is registered

Ministry of Justice

Russian Federation

On April 9, 2020 No. 58038

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 31, 2019 No. MMB-7-2/679 @

About approval of forms of representation by banks (operators on money transfer) information on requests of tax authorities

(as amended on 17-03-2024)

According to item 4 of Article 31, Item 3 of Article 86 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2016, No. 27 (h 1), Art. 4173; 2019, No. 39, the Art. 5375), part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system" (The Russian Federation Code, 2011, No. 27, Art. 3872; 2019, No. 27, the Art. 3538), part 6 of article 7 of the Federal Law of 03.06.2009 No. 103-FZ "About the activities for acceptance of payments of physical persons performed by payment agents" (The Russian Federation Code, 2009, No. 23, Art. 2758; 2011, No. 27, the Art. 3873), Item 3 of article 7 of the Federal Law of 22.05.2003 No. 54-FZ "About use of the control and cash equipment when implementing calculations in the Russian Federation" (The Russian Federation Code, 2003, No. 21, Art. 1957; 2018, No. 28, the Art. 4156), Item 1 of the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2017, No. 15 (h 1), the Art. 2194), for the purpose of reduction of forms of representation by banks (operators on money transfer) information on requests of tax authorities in compliance with changes of the legislation of the Russian Federation, in connection with adoption of the Federal Law of 03.07.2019 No. 173-FZ "About introduction of amendments to the Federal law "About National Payment System" and separate legal acts of the Russian Federation" (The Russian Federation Code, 2019, 27, of the Art. 3538) I order to No.:

1. Approve:

form of the certificate of availability of accounts (special bank accounts) according to appendix No. 1 to this order;

form of the certificate of balances in cash (precious metals) on accounts (special bank accounts) according to appendix No. 2 to this order;

statement form on transactions on the account (the special bank account) according to appendix No. 3 to this order;

form of the certificate of availability of deposits (deposits) according to appendix No. 4 to this order;

form of the certificate of balances in cash (precious metals) on deposits (deposits) according to appendix No. 5 to this order;

statement form on transactions on contribution (deposit) according to appendix No. 6 to this order;

form of the certificate of remaining balance of electronic money according to appendix No. 7 to this order;

form of the certificate of transfers of electronic money according to appendix No. 8 to this order;

form of copies of documents (information), stipulated in Item 2.1 articles 86 of the Tax Code of the Russian Federation, according to appendix No. 9 to this order.

2. Declare invalid the order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/519 @ "About approval of the Procedure for representation by banks (operators on money transfer) information on availability of accounts (special bank accounts) in bank and (or) about balances in cash on accounts (special bank accounts), about transactions on accounts (special bank accounts), about remaining balance of electronic money and transfers of electronic money on requests of tax authorities on paper, and also the corresponding forms of references and the statement" (it is registered by the Ministry of Justice of the Russian Federation 06.11. 2012, registration number 25770).

3. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation, chiefs (the acting as the chief) of interregional inspectorates of the Federal Tax Service for the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

4. Determine that this order becomes effective after six months from the date of its official publication.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service coordinating questions of control of compliance with law of taxes and fees behind correctness of calculation, completeness and timeliness of payment (transfer) in budget system of the Russian Federation of taxes, charges and insurance premiums.

Head of the Federal Tax Service

M. V. Mishustin