It is registered
Ministry of Justice
Russian Federation
On December 23, 2025 No. 84751
of September 29, 2025 No. 7187-U
About procedure for the message bank electronically to tax authority about opening or about account termination, contribution (deposit), about change of account details, contribution (deposit) of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur
This Instruction based on paragraph one and third Item 1.1 of article 86 of the Tax Code of the Russian Federation establishes procedure for the message bank electronically to tax authority about opening or about account termination, contribution (deposit), about change of account details, contribution (deposit) of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur.
1. The bank sends to FNS of Russia of the message electronically on opening or about account termination, contribution (deposit), about change of account details, contribution (deposit) of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur (further - messages), with use of single system of interdepartmental electronic interaction which rules of functioning are established by Regulations on single system of interdepartmental electronic interaction <1> (further - SMEV), for subsequent delivery of FNS of Russia of messages in tax authority in the bank location.
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<1> It is approved by the order of the Government of the Russian Federation of September 8, 2010 No. 697 "About single system of interdepartmental electronic interaction".
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