LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 17, 2013 No. AC-4-2/365 @

The Federal Tax Service in connection with appeals of tax authorities reports the following

According to Item 2 of article 86 of the Tax Code of the Russian Federation (further - the Code) banks shall issue to tax authorities of the certificate of availability of accounts, deposits (deposits) in bank and (or) about balances in cash on accounts, deposits (deposits), statements on transactions on accounts, on deposits (deposits) of the organizations, individual entrepreneurs and physical persons who are not individual entrepreneurs and also certificates of remaining balance of electronic money and of transfers of electronic money in accordance with the legislation of the Russian Federation within three days from the date of receipt of motivated request of tax authority in the cases provided by this Item.

At the same time, in case of identification during conducting tax audit that the partner of the checked organization stopped the activities (it is liquidated, reorganized, etc.), the specified partner cannot be considered as the client of bank in this connection there are no bases for the direction tax authority of request about receipt of the statement on transactions on accounts of the organization within article 86 of the Code.

Due to stated to FNS of Russia finds it possible to request at bank the statement on transactions on accounts of the organization which stopped activities as the document concerning activities of the checked taxpayer within article 93.1 of the Code. At the same time in the order about reclamation of documents (information) it is necessary to specify that the specified person was partner of the checked organization, and also on awareness of tax authority on the termination of activities by it.

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