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

of January 16, 2023 No. ED-7-2/26 @

About modification of the Procedure for submission to banks (to operators on money transfer) the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, and representation by banks (operators on money transfer) information on requests of tax authorities in electronic form on telecommunication channels approved by the Order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/520 @

According to item 4 of Article 31, Item 4.2 of Article 60, Item 3 of Article 74, Item 6 of Article 74. 1, Items 2, 2.1, paragraph the second Item 3 of Article 86 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2022, No. 29, Art. 5230), Item 13 of Article 204 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2023, No. 1, the Art. 66), 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; 2023, No. 1, the Art. 16), 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; 2019, No. 52, the Art. 7831), 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; 2023, No. 1, the Art. 44), 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 (The Russian Federation Code, 2004, No. 40, Art. 3961; 2021, No. 34, the Art. 6206), for the purpose of reduction of the document forms provided by the Tax Code of the Russian Federation and used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees in compliance with changes of the legislation of the Russian Federation, in connection with adoption of the Federal Law of 14.07.2022 No. 263-FZ "About modification of parts the first and second the Tax Code of the Russian Federation" (The Russian Federation Code, 2022, 29, of the Art. 5230) I order to No.:

1. Bring in the Procedure for submission to banks (to operators on money transfer) the documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees, and representation by banks (operators on money transfer) information on requests of tax authorities in electronic form on telecommunication channels approved by the order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/520 @ (29.08.2012, registration No. 25311) with the changes made by orders of the Federal Tax Service of 09.02.2015 No. MMB-7-2/59 @ is registered by the Ministry of Justice of the Russian Federation (it is registered by the Ministry of Justice of the Russian Federation 20.04. 2015, registration No. 36921), of 11.09.2020 No. ED-7-2/656 @ (it is registered by the Ministry of Justice of the Russian Federation 15.09. 2020, registration No. 59877), of 17.09.2021 No. ED-7-2/817 @ (it is registered by the Ministry of Justice of the Russian Federation 21.10. 2021, registration No. 65515), following changes:

1) in item 4:

a) state subitem 1 in the following edition:

"1) requirements about transfer of debt;";

b) state subitem 2 in the following edition:

"2) requirements about payment of sum of money for the bank guarantee (guarantee agreement);";

c) subitems 11, 12 to recognize invalid.

The subitem 1 of Item 4.2 to state 2) in the following edition:

"1) directed the requirement about debt repayment in case the specified requirement is not performed, or passed the decision on debt collection;".

1.1. Determine that this order becomes effective after 180 days after day of its official publication.

2. 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.

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