PROVISION OF THE CENTRAL BANK OF RUSSIA

of October 9, 2008 No. 322-P

About procedure for the direction in bank of the decision of tax authority on suspension of account transactions of the taxpayer organization in bank or decisions on cancellation of suspension of account transactions of the taxpayer organization in bank in electronic form through the Bank of Russia

Based on part one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; N 32, of Art. 3341; 2001, N 53, Art. 5016, Art. 5026; 2002, N 1, Art. 2; 2003, N 22, Art. 2066; N 23, of Art. 2174; N 27, of Art. 2700; N 28, of Art. 2873; N 52, of Art. 5037; 2004, N 27, Art. 2711; N 31, of Art. 3231; N 45, of Art. 4377; 2005, N 27, Art. 2717; N 45, of Art. 4585; 2006, N 6, Art. 636; N 31, of Art. 3436; 2008, N 1, Art. 28, Art. 31; N 18, of the Art. 2118, N 22, Art. 2563, Art. 2564; 2008, N 26, Art. 3022; N 27, of the Art. 3126), Federal Law "About the Central Bank Russian Federation (Bank of Russia)" (Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; N 18, of the Art. 2117) the Bank of Russia establishes procedure for the direction in bank of the decision of tax authority on suspension of account transactions of the taxpayer organization in bank or decisions on cancellation of suspension of account transactions of the taxpayer organization in bank (further - the decision) in electronic form through the Bank of Russia (except for correspondent accounts (sub-accounts) of banks (branches of banks).

The procedure established by this Provision is applied also to suspension of account transactions in banks of the tax agent - the organization and the payer of collection - the organization, on accounts in banks of individual entrepreneurs - taxpayers, tax agents, payers of charges, and also on accounts in banks of the notaries who are engaged in private practice (the lawyers who founded lawyer offices) - taxpayers, tax agents.

Chapter 1. General provisions

1.1. The terms provided by this Provision are applied in the value established by part one of the Tax Code of the Russian Federation.

1.2. Decisions in electronic form go through the Bank of Russia to banks (branches of banks) which concluded with the Bank of Russia (on behalf of territorial office of the Bank of Russia) the agreement on receipt of decisions in electronic form through the Bank of Russia (further - the agreement).

The procedure for the direction of decisions extends also to organizations of the Bank of Russia - division of settlement network of the Bank of Russia which according to the Federal Law "About the Central Bank Russian Federation (Bank of Russia)" service clients, not being banks, and receive decisions in electronic form according to the administrative act of the Bank of Russia.

1.3. The bank (on behalf of branch) signs the agreement with the Bank of Russia (on behalf of its territorial office) in case of delegation by bank to the branch of powers on independent receipt of decisions in electronic form through the Bank of Russia. Information on delegation of the specified powers is carried by bank branch to territorial office of the Bank of Russia exercising supervision of activities of bank branch in any written form.

1.4. The direction in banks (branches of banks), in organizations of the Bank of Russia of decisions in electronic form is performed through:

Interregional Inspectorate of the Federal Tax Service on centralized data processing (further - MI FNS of Russia on DPC);

division of the Bank of Russia to which the administrative act of the Bank of Russia assigns powers on exchange of messages with MI FNS of Russia on DPC (further - Authorized division of the Bank of Russia);

territorial offices of the Bank of Russia (further - TU of the Bank of Russia).

1.5. The procedure for use of means of cryptographic information security in case of the direction in banks (branches of banks) of decisions in electronic form is established in appendix 1 to this Provision.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info