PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 29, 2010 No. 365-P

About procedure for the direction in bank of the order of tax authority, the decision of tax authority, and also the direction bank in tax authority of data on balances in cash in electronic form

List of amending documents

Based on part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, the Art. 3824) (further - the Tax Code of the Russian Federation) and the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The 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 Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, of Art. 4982; N 52, of the Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, of Art. 3629; N 48, of Art. 5731; 2010, N 45, the Art. 5756) the Bank of Russia establishes procedure for the direction in bank of the order of tax authority on write-off and money transfer from accounts of the taxpayer (the payer of charges, the tax agent) - the organizations, the individual entrepreneur in budget system of the Russian Federation, the order of tax authority on transfer of electronic money of the taxpayer (tax agent) - the organizations or the individual entrepreneur (further - the order of tax authority), decisions of tax authority on suspension of account transactions of nalogoplatelshchikaorganization in bank and transfers of its electronic money or the decision on cancellation of suspension of account transactions of the taxpayer organization in bank and transfers of its electronic money (further - the decision of tax authority), and also the directions bank in tax authority of data on balances in cash on accounts of nalogoplatelshchikaorganization in bank, transactions on which are suspended, data on remaining balance of electronic money which transfer is suspended (further - data on remaining balance), in electronic form through the Bank of Russia (except for correspondent accounts (sub-accounts) of banks (branches of banks).

The procedure for the direction of decisions of tax authorities and data on remaining balance established by this Provision is applied also to the accounts of the tax agent opened in banks - the organization and the payer of collection - the organization, individual predprinimateleynalogoplatelshchik, payers of charges, tax agents, and also the notaries who are engaged in private practice (the lawyers who founded lawyer offices) - taxpayers, tax agents and to transfers of electronic money of specified persons.

The procedure established by this Provision extends also to customer accounts, not being banks, opened in organizations of the Bank of Russia - the divisions of settlement network of the Bank of Russia receiving orders of tax authority on write-off and money transfer from accounts of the taxpayer (the payer of charges, the tax agent) - the organizations, the individual entrepreneur in budget system of the Russian Federation, the decision of tax authority on suspension of account transactions of the taxpayer organization in organization of the Bank of Russia or the decision on cancellation of suspension of account transactions of the taxpayer - the organization in organization of the Bank of Russia, and also directing data on balances in cash on accounts of the taxpayer organization in organization of the Bank of Russia on which transactions are suspended, in electronic form.

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. Orders and decisions of tax authority, and also data on remaining balance receive and direct, respectively, those banks (branches of banks), in electronic form through the Bank of Russia, which signed with the Bank of Russia (on behalf of territorial office of the Bank of Russia) the agreement according to this Provision (further - the agreement) containing conditions about receipt of orders and (or) decisions of tax authority and (or) on the direction of data on remaining balance.

1.3. The Bank of Russia (on behalf of its territorial office) signs the agreement with bank on behalf of its branch to which the bank confers powers according to the conclusion of agreements, with conditions about receipt of orders and (or) decisions of tax authority and (or) on the direction of data on remaining balance in electronic form through the Bank of Russia. The Bank of Russia (on behalf of its territorial office) obtains information on provision of the specified powers from bank on behalf of its branch in case of agreement signature.

1.4. The direction in banks (branches of banks) and organization of the Bank of Russia of orders and decisions of tax authority, the direction is performed by banks (branches of banks) and organizations of the Bank of Russia of data on remaining balance in electronic form 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 document of the Bank of Russia assigns powers on acceptance from MI FNS of Russia on DPC of orders and decisions of tax authority in electronic form, and also on transfer of MI FNS of Russia on DPC of data on remaining balance in electronic form (further - authorized division of the Bank of Russia);

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

1.5. Rules of interaction of MI FNS of Russia on DPC and authorized division of the Bank of Russia are determined by bilateral regulations.

1.6. The direction in banks (branches of banks) and organization of the Bank of Russia of orders and decisions of tax authority, the direction is performed by banks (branches of banks) and organizations of the Bank of Russia of data on remaining balance in electronic form by exchange of electronic messages and (or) packets (groups) of electronic messages (further - messages) containing the constituted orders in electronic form or decisions of tax authority, data on remaining balance, notices, confirmations, notifications.

1.7. The direction in banks (branches of banks), organizations of the Bank of Russia, and also is performed by banks (branches of banks), organizations of the Bank of Russia through the Bank of Russia of the messages provided by this Provision using the means of cryptographic information security accepted to use in the Bank of Russia. For protection of messages against unauthorized access enciphering is used, for confirmation of authenticity and control of integrity of messages authentication codes are used (further - KA).

1.8. Join in the agreement and bilateral regulations:

procedure for use of means of cryptographic information security, procedure for ensuring information security when using means of cryptographic information security in case of exchange of messages;

procedure for bringing by the Bank of Russia to data of MI FNS of Russia on DPC and banks (branches of banks) of formats of messages (packets of messages).

1.9. In case of acceptance of messages by authorized division of the Bank of Russia from MI FNS of Russia on DPC, and also in case of acceptance of messages TU of the Bank of Russia from bank (bank branch) the KA of the message is performed.

After completion of check of KA of the message the authorized division of the Bank of Russia sends to MI FNS of Russia on DPC, and TU of the Bank of Russia sends to bank (bank branch) the message containing the notice with information on positive or negative results of check of KA of the message.

MI FNS of Russia on DPC in case of obtaining from authorized division of the Bank of Russia, and the bank (bank branch) in case of obtaining from TU of the Bank of Russia of the notice in electronic form with information on negative results of check of KA of the message, finds out the reason which resulted in negative result of check of KA of the message, and takes measures for elimination of this reason (if necessary together with authorized division of the Bank of Russia or TU of the Bank of Russia).

In case of transmission of messages between authorized division of the Bank of Russia and TU of the Bank of Russia the invariance of the transferred messages is provided.

Exchange of messages between TU of the Bank of Russia and organization of the Bank of Russia is performed using the means of information protection accepted for exchange of messages in THAT the Bank of Russia.

1.10. Exchange of messages is performed according to the schedule of exchange of messages established in appendix to this Provision.

Chapter 2. The organization of interaction of MI FNS of Russia for DPC, authorized division of the Bank of Russia, TU of the Bank of Russia and bank (bank branch) for the direction in bank (bank branch) or organization of the Bank of Russia of the order or decision of tax authority and the direction bank (bank branch) or organization of the Bank of Russia of data on remaining balance in electronic form

2.1. TU of the Bank of Russia constitutes the list of codes of the organizations of the Bank of Russia subordinated to this TU of the Bank of Russia, and also the list of bank codes (branches of the banks) which concluded with the Bank of Russia (on behalf of TU of the Bank of Russia) the agreement on receipt of orders and (or) decisions of tax authorities and (or) on the direction of data on remaining balance in electronic form (further - code of organization of the Bank of Russia, bank code (bank branch). As code of organization of the Bank of Russia, bank code (bank branch) the bank identification code assigned by the Bank of Russia and specified in the Reference book of bank identification codes of participants of the calculations making payments through settlement network of the Central bank of the Russian Federation (Bank of Russia) is used.

2.2. No later than the working day following behind day of the conclusion (termination) of the agreement with bank (including on behalf of bank branch), TU of the Bank of Russia sends to authorized division of the Bank of Russia for the subsequent transfer of MI FNS of Russia on DPC the message containing the notification with indication of:

information on the conclusion or agreement cancelation;

information on terms of agreement: about receipt of orders and (or) decisions of tax authority and (or) on the direction of data on remaining balance;

dates of the conclusion (termination) of the agreement;

bank code (bank branch).

2.3. The bank (bank branch) in day of the beginning or renewal of exchange of messages sends to THAT the Bank of Russia for the subsequent transfer through authorized division of the Bank of Russia to MI FNS of Russia on DPC the message containing the notification with indication of:

information on the beginning or renewal of exchange of messages;

start dates (renewal) of exchange of messages;

bank code (bank branch).

2.4. The bank (bank branch) planning to stop (to suspend temporarily) exchange of messages, not earlier than before three working days and not later than one working day about day of the termination (temporary suspension) of exchange of messages sends to THAT the Bank of Russia for the subsequent transfer through authorized division of the Bank of Russia to MI FNS of Russia on DPC the message containing the notification with indication of:

information on the termination (temporary suspension) of exchange of messages;

dates of the planned termination (temporary suspension) of exchange of messages;

names, numbers and document dates of bank (bank branch) in which data on the termination reason (temporary suspension) of exchange of messages are provided;

bank code (bank branch).

2.5. In the received messages containing notifications, MI FNS of Russia on DPC checks availability of the data provided by Items 2.2 - 2.4 this provision then sends to authorized division of the Bank of Russia for the subsequent broadcast TU of the Bank of Russia the message containing the notice on acceptance of the notification or on refusal in acceptance of the notification with indication of cause of failure.

TU of the Bank of Russia brings this message to bank (bank branch) if the message containing the notification was directed according to Items 2.3 or 2.4 of this provision bank (bank branch).

2.6. TU of the Bank of Russia after receipt of the message containing the notice on refusal in acceptance of the notification, stipulated in Item 2.2 this provision directs the corrected message containing the notification, repeatedly.

The bank (bank branch) after receipt of the message containing the notice on refusal in acceptance of the notification, stipulated in Item 2.3 or 2.4 this provision directs the corrected message with the notification repeatedly.

2.7. The bank (bank branch) has the right to perform exchange of messages according to the procedure, provided by this Provision, for receipt of orders and (or) decisions of tax authorities and (or) for the direction of data on remaining balance for the bank branch which did not sign the agreement with the Bank of Russia from bank name.

In this case the bank (bank branch) in the message containing the notification in case of its direction according to Items 2.3 or 2.4 of this provision, in addition specifies the sequence number assigned according to the Book of state registration of credit institutions, the bank branch which did not sign the agreement with the Bank of Russia.

Chapter 3. The direction in bank (bank branch), and also organization of the Bank of Russia of the order and decision of tax authority in electronic form, the direction bank (bank branch) and organization of the Bank of Russia of data on remaining balance

3.1. MI FNS of Russia on DPC after receipt of the message containing the order or the decision of the tax authority including bank code (bank branch) or code of organization of the Bank of Russia sends it in electronic form to authorized division of the Bank of Russia for further broadcast TU of the Bank of Russia in the territory of which the bank (bank branch) or organization of the Bank of Russia is effective.

3.2. In the message which is containing the order or the decision of tax authority, arrived in electronic form TU of the Bank of Russia performs check of bank code (bank branch), code of organization of the Bank of Russia on availability of this code in the list of bank codes (branches of banks), the organizations of the Bank of Russia receiving orders or decisions of tax authority in electronic form according to this Provision and also performs check of lack of temporary suspension of exchange of messages with bank (bank branch) having this code in day of receipt of the message containing the order or the decision of tax authority in THAT the Bank of Russia.

3.3. TU of the Bank of Russia does not direct to destination the message containing the order or the decision of tax authority which did not undergo testing with positive result. At the same time the message containing the notice on refusal in acceptance of the message containing the order or the decision of tax authority (with indication of cause of failure) which goes to authorized division of the Bank of Russia for further transfer of MI FNS of Russia on DPC is constituted.

3.4. In case of positive results of the inspections which are carried out according to Item 3.2 of this provision, TU of the Bank of Russia sends to bank (bank branch) the message containing the order or the decision of tax authority by provision to bank (bank branch) of opportunity to receive this message.

TU of the Bank of Russia fixes in the magazine of registration created in electronic form, date and period of time according to the schedule established in appendix to this Provision (taking into account local time), during and upon completion of which the bank (bank branch) is given opportunity to receive the message containing the order or the decision of tax authority.

3.5. In case of positive results of check of code of organization of the Bank of Russia of TU of the Bank of Russia sends to organization of the Bank of Russia the message containing the order or the decision of tax authority.

3.6. The bank (bank branch), organization of the Bank of Russia performs check of format of the message containing the order or the decision of tax authority.

The bank (bank branch) will organize the activities so that to complete check of format of the message containing the decision of tax authority before completion of the period of time provided in appendix to this Provision during which the bank (bank branch) received the message containing the decision of tax authority from TU of the Bank of Russia.

3.7. Date and time of receipt of the decision by bank (bank branch) of tax authority in electronic form since which the subsequent operations of bank (bank branch) on its execution are performed date and time of completion of check by bank (bank branch) of format of the message containing the decision of tax authority in case of its positive results are considered if the bank (bank branch) received this message according to the schedule established in appendix to this Provision.

If the bank (bank branch) did not use the opportunity given to TU of the Bank of Russia to receive the message containing the decision of tax authority, in one of periods of time established by appendix to this Provision, then date and date and time of the end of the period of time following above-mentioned period of time are considered as time of receipt of the decision by bank (bank branch) of tax authority in electronic form, except as specified, in case of which the specified opportunity was not used by bank (bank branch) owing to action of force majeure circumstances (extraordinary and impreventable under existing conditions), including on origin of the technical defects or other circumstances interfering acceptance of decisions of tax authorities in electronic form.

3.8. The bank (bank branch), organization of the Bank of Russia after completion of check of format of the message containing the order or the decision of tax authority sends to THAT the Bank of Russia for the subsequent transfer by authorized division of the Bank of Russia to MI FNS of Russia on DPC the message containing confirmation with indication of:

date and time of completion of check of format of the message containing the order or the decision of tax authority;

in case of negative results of check - information on the reasons of negative result of check;

bank code (bank branch) or code of organization of the Bank of Russia - the author of the message which is containing confirmation, executed check of format of the message containing the order or the decision of tax authority.

3.9. The bank (bank branch) which signed the agreement containing conditions about the direction of data on remaining balance, and also organization of the Bank of Russia after execution of the decision of tax authority on suspension of account transactions of the taxpayer organization in bank who arrived in bank (bank branch), organization of the Bank of Russia, including on paper send the message containing data on remaining balance to THAT the Bank of Russia for the subsequent transfer by authorized division of the Bank of Russia to MI FNS of Russia on DPC.

In case of receipt of the message containing data on remaining balance, MI FNS of Russia on DPC performs check of format of the message and in case of negative results of check sends to authorized division of the Bank of Russia for the subsequent transfer to bank (bank branch), organization of the Bank of Russia the notice containing information on the reasons of negative result of check.

The bank (bank branch) has the right to direct the message containing data on the account balances opened in the bank branch which did not sign the agreement with the Bank of Russia. In this case the bank (bank branch) in the message containing data on remaining balance in addition specifies the sequence number assigned according to the Book of state registration of credit institutions, the bank branch which did not sign the agreement with the Bank of Russia.

3.10. In case of non receipt of MI FNS of Russia by DPC of the message containing confirmation after four working days after day of the direction of the message containing the order or the decision of tax authority in authorized division of the Bank of Russia, MI FNS of Russia by DPC can send inquiry to authorized division of the Bank of Russia for clarification of the reasons of not receipt of such message.

In the presence in MI FNS of Russia on DPC of the reply of authorized division of the Bank of Russia containing information on provision to bank (bank branch) of opportunity to receive the message containing the order or the decision of tax authority, interaction of tax authority MI FNS of Russia on DPC and bank (bank branch) it is performed directly, without participation of the Bank of Russia.

Chapter 4. Final provisions

4.1. This Provision is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since August 1, 2011 (the minutes of the Board of directors of the Bank of Russia of December 24, 2010 N 27).

4.2. From the date of entry into force of this provision to declare invalid the Provision of the Bank of Russia of October 9, 2008 N 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", registered by the Ministry of Justice of the Russian Federation on November 7, 2008 N 12589 ("the Bulletin of the Bank of Russia" of November 19, 2008 N 67).

 

It is approved Head Federal Tax Service M. V. MISHUSTIN

Appendix

to the Provision of the Bank of Russia of December 29, 2010 N 365-P "About procedure for the direction in bank of the order of tax authority, the decision of tax authority, and also the direction bank in tax authority of data on balances in cash in electronic form"

Schedule of exchange of messages

1. Period of time of acceptance by authorized division of the Bank of Russia from MI FNS of Russia on DPC of the messages containing orders and decisions of tax authorities, and also notices - on the working days from 9 to 17 o'clock 00 minutes (on Friday - till 16 hours 00 minutes) Moscow time.

2. Period of time of the direction of the messages containing confirmations, data on remaining balance, and also notices and notifications from authorized division of the Bank of Russia in MI FNS of Russia on DPC - on the working days from 9 to 17 o'clock 00 minutes (on Friday - till 16 hours 00 minutes) Moscow time.

3. Obtaining period of time in THAT the Bank of Russia banks (branches of banks) and organizations of the Bank of Russia:

the messages containing orders and decisions of tax authorities - from 9 to 16 o'clock 00 minutes local time;

the messages containing notices - from 9 to 17 o'clock 00 minutes local time.

4. The bank (bank branch) which signed the agreement with the Bank of Russia according to this Provision performs receipt of the messages containing orders and decisions of tax authorities from TU of the Bank of Russia at least once in each of the next periods local time: from 9 to 13 o'clock 00 minutes 00 seconds, from 13 to 16 o'clock 00 minutes 00 seconds.

5. Period of time of acceptance of the messages containing confirmations, data on remaining balance in THAT the Bank of Russia from banks (branches of banks), organizations of the Bank of Russia - from 9 to 17 o'clock 00 minutes local time.

6. The periods of time provided by this appendix are established for conditions of regular functioning of the systems providing exchange of messages.

In case of emergency functioning of the specified systems on any site delivery of messages is not performed (except as specified availability of alternative methods of exchange of messages, including with use of alternative communication channels).

7. Periods of time are reduced in proportion to the reducing duration of the working day established by the legislation of the Russian Federation.

 

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