ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of July 25, 2012 No. MMB-7-2/520 @

About approval 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

According to item 4 of Article 31, Item 4.2 of Article 60, Item 6 of Article 74. 1, Item 3 of Article 86 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2004, No. 27, Art. 2711, No. 31, Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198, No. 45, Art. 5752; 2011, No. 27, Art. 3873, No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081, No. 44, Art. 5645; 2014, No. 14, Art. 1544, No. 26, Art. 3404), Item 13 of Article 204 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18, No. 33, Art. 3421, 3429; 2002, No. 22, Art. 2026, No. 30, Art. 3027; 2003, No. 1, Art. 6, No. 28, Art. 2886; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3433; 2007, No. 1, Art. 31; 2009, No. 48, Art. 5732; 2010, No. 31, Art. 4198, No. 48, Art. 6247; 2011, No. 49, Art. 7016; 2012, No. 27, Art. 3588; 2013, No. 30, Art. 4081, No. 40, Art. 5039; 2014, No. 30, the Art. 4245), part 9 of article 14 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system" (The Russian Federation Code, 2011, No. 27, Art. 3872; 2014, No. 19, the Art. 2315, the Art. 2317), 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, Art. 3873; 2014, 19, of the Art. 2315) I order to No.:

1. Approve 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 according to appendix to this order.

2. Declare invalid the order of the Federal Tax Service of 15.03.2011 of N MMB-7-2/203 @ "About approval of the Procedure for submission to banks of 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 submissions by banks of information on requests of tax authorities in electronic form on telecommunication channels" (31.05.2011, registration number 20900 is registered by the Ministry of Justice of the Russian Federation; "The Russian newspaper", 2011, N 125).

3. To Offices of the Federal Tax Service in subjects of the Russian Federation to bring this order to subordinate tax authorities and to provide its application.

4. To impose control of execution of this order on the deputy manager of the Federal Tax Service supervising 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 and fees.

 

Head of the Federal Tax Service

M. V. Mishustin

It is approved The secretary of state - the Deputy Minister of Finance of the Russian Federation

S.D.Shatalov

Chairman of the Central bank of the Russian Federation

S. M. Ignatyev

Deputy manager of the Federal Tax Service

S. N. Andryushchenko

Appendix

to the Order of the Federal Tax Service of the Russian Federation of July 25, 2012 No. MMB-7-2/520 @

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

1. This Procedure is developed according to item 4 of Article 31, Item 5 of Article 46, Item 4.2 of Article 60, Item 6 of Article 74. 1, Item 3 of Article 86 parts one of the Tax Code of the Russian Federation, Item 6 of Article 184, Item 13 of Article 204 parts two of the Tax Code of the Russian Federation (further - the Code), part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system" (further - the Federal Law No. 161-FZ), 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" (further - the Federal Law No. 103-FZ), 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" (further - the Federal Law No. 54-FZ), 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".

2. This Procedure is applied in the relation:

1) the accounts opened in banks, deposits (deposits) of the organizations, individual entrepreneurs and physical persons who are not individual entrepreneurs the accounts opened for implementation of professional activity for the notaries who are engaged in private practice and the lawyers who founded lawyer offices and also electronic instruments of payment of the specified persons used for transfers of electronic money;

2) the accounts of investment partnership opened by the agreement party of investment partnership - the managing companion responsible for conducting tax accounting, for implementation of the transactions connected with maintaining common causes of companions under the agreement of investment partnership, the corporate electronic instruments of payment used for transfers of electronic money on the specified transactions;

3) the special bank accounts determined by article 14 of the Federal Law No. 161-FZ.

3. The provisions provided by this Procedure concerning banks extend on:

1) Central bank of the Russian Federation and state corporation of development "ВЭБ.РФ";

2) operators on money transfer which obligation to issue to tax authorities of the certificate of availability at them special bank accounts and (or) about balances in cash on them, and also statements on transactions on special bank accounts of the organizations (individual entrepreneurs) who are bank payment agents (subagents) based on motivated request, it is established by part 2 of article 14.2 of the Federal Law No. 161-FZ;

3) credit institutions from which the license for banking operations, about day of entering into the Unified State Register of Legal Entities of record about liquidation of such organization is revoked in case of execution of obligations by them, stipulated in Item 2 articles 86 of the Tax Code of the Russian Federation;

Paragraph fourth ceased to be valid.

4. This Procedure is applied in case of submission to banks (branches of banks) electronically on telecommunication channels of the following documents used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees (further - Documents of tax authorities):

1) requirements about transfer of debt;

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

3) requests about submission of certificates of availability of accounts (special bank accounts);

4) requests about submission of certificates of balances in cash on accounts (special bank accounts);

5) requests about submission of statements on transactions on accounts (special bank accounts);

6) requests about submission of certificates of remaining balance of electronic money;

7) requests about submission of certificates of transfers of electronic money;

8) requests about submission of certificates of availability of deposits (deposits);

9) requests about submission of certificates of balances in cash on deposits (deposits);

10) requests about submission of statements on transactions on deposits (deposits);

11) ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 16.01.2023 No. ED-7-2/26 @

12) ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 16.01.2023 No. ED-7-2/26 @

13) requests about submission of copies of documents (information), stipulated in Item 2.1 articles 86 of the Tax Code of the Russian Federation.

4.1. The requests specified in item 4 of this Procedure are constituted in the relation:

1) information of bank, including information of bank branches. In this case in request the mark "in bank taking into account information of bank branches" is put down;

2) information of bank, except for information of bank branches. In this case in request the mark "in bank without information of bank branches" is put down;

3) information of bank branch. In this case in request the mark "in the above-stated bank branch" is put down;

4) information of division of the Bank of Russia. In this case in request the mark "in the above-stated division of the Bank of Russia" is put down.

4.2. The inquiries specified in item 4 of this Procedure are sent by tax authority:

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

2) making the decision on suspension of account transactions, suspension of transfers of electronic money or on cancellation of suspension of account transactions, cancellation of suspension of transfers of electronic money;

3) carrying out tax audit;

4) to guides according to article 93.1 of the Code the order about submission of documents (information) or the requirement about submission of documents (information) in case the specified order is not constituted;

5) solving query of authorized body of foreign state in the cases provided by international treaties of the Russian Federation;

6) carrying out the control provided by part 1 of article 14.2 of the Federal Law No. 161-FZ or the control provided by part 4 of article 7 of the Federal Law No. 103-FZ or control, stipulated in Item 1 article 7 of the Federal Law No. 54-FZ.

5. This Procedure is applied in case of representation by banks (branches of banks) electronically on telecommunication channels of the following documents on motivated requests of tax authorities (further - Documents of banks):

1) certificates of availability of accounts (special bank accounts);

2) certificates of balances in cash on accounts (special bank accounts);

3) statements on transactions on accounts (special bank accounts);

4) certificates of remaining balance of electronic money;

5) certificates of transfers of electronic money;

6) certificates of availability of deposits (deposits);

7) certificates of balances in cash on deposits (deposits);

8) statements on transactions on deposits (deposits);

9) copies of documents (information), stipulated in Item 2.1 articles 86 of the Tax Code of the Russian Federation.

5.1. The references specified in Item 5 of this Procedure (statements, copies of documents, information) are constituted in the relation:

1) information of bank, including information of bank branches if in request the mark "in bank taking into account information of bank branches" is put down.

The specified information is submitted bank separate messages on bank and on each bank branch.

In case of sending an inquiry in bank with the mark "in bank taking into account information of bank branches":

independent submission of the message by bank branch according to this bank branch is allowed;

information of the branch which did not begin (stopped, temporarily suspended) exchange of messages, can be provided by bank or bank branch on paper;

2) information of bank, except for information of bank branches if in request the mark "in bank without information of bank branches" is put down.

The specified information is submitted bank;

3) information of bank branch if in request the mark "in the above-stated bank branch" is put down.

The specified information is submitted bank branch;

4) information of division of the Bank of Russia if in request the mark "in the above-stated division of the Bank of Russia" is put down.

The specified information is submitted division of the Bank of Russia.

6. Submission of the electronic messages containing Documents of tax authorities, to banks (branches of banks) and submission to tax authorities of electronic messages, containing Documents of banks (branches of banks) electronically on telecommunication channels through the Central bank of the Russian Federation is performed in the terms provided by the Code and according to the procedure established by the Provision of the Central bank of the Russian Federation of 06.11.2014 No. 440-P "About procedure for the direction in bank of separate documents of tax authorities, and also the directions bank in tax authority of separate documents of bank electronically in cases, stipulated by the legislation the Russian Federation about taxes and fees" (it is registered by the Ministry of Justice of the Russian Federation 25.11.2014, registration number 34911, "the Bulletin of the Bank of Russia", 2014, No. 109) (further - the Provision of the Central bank of the Russian Federation No. 440-P).

6.1. The term provided by the Code during which by bank (bank branch) the reference (statement) at the request of tax authority with the put-down mark "in bank taking into account information of bank branches" shall be provided to tax authority is estimated from the date of, the receipt of the called request by bank following behind day

7. The electronic messages containing Documents of tax authorities (Documents of banks) receive (represent) on telecommunication channels through the Central bank of the Russian Federation banks (branches of banks) which signed with the Central bank of the Russian Federation (on behalf of territorial office of the Central bank of the Russian Federation) the agreements (supplementary agreements to agreements) (further - agreements) containing conditions about receipt of the electronic messages containing Documents of tax authorities (submission of the electronic messages containing Documents of banks).

In case of agreement cancelation with banks (branches of banks) the Central bank of the Russian Federation reports about this fact of authorized organization of the Federal Tax Service according to the procedure established by the Provision of the Central bank of the Russian Federation No. 440-P.

In case of the beginning, renewals of exchange of electronic messages or changes of terms of the contract the bank (bank branch) reports about this fact to the Central bank of the Russian Federation (on behalf of territorial office of the Central bank of the Russian Federation) according to the procedure established by the Provision of the Central bank of the Russian Federation No. 440-P.

8. Formats of the electronic messages used in case of exchange of documents go the Federal Tax Service to the Central bank of the Russian Federation for further bringing by the Central bank the Russian Federation to banks (branches of banks).

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