ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of December 5, 2014 No. MMB-7-8/613 @

About approval of the Accounting treatment for the amounts of the obligatory payments of the taxpayer which are not listed by bank in budget system of the Russian Federation

For the purpose of ensuring implementation of requirements of article 45 of the Tax Code of the Russian Federation about discharge of duty of the taxpayer, the payer of charges, the tax agent (further - the taxpayer) on tax payment and charges, enhancement of work on prevention of evasion of taxpayers from tax payment (charges) by carrying out tax payments through insolvent banks, ensuring complete and exact reflection in information resources of tax authorities of the amounts of obligatory payments of the taxpayers who are not listed by banks in budget system of the Russian Federation, increase in overall performance of tax authorities on decrease in the specified amounts I order:

1. Approve:

1.1. Accounting treatment for the amounts of the obligatory payments of the taxpayer which are not listed by bank in budget system of the Russian Federation according to appendix No. 1 to this order;

1.2. Form of the Register of the amounts of obligatory payments of the taxpayers who are not listed by banks in budget system of the Russian Federation according to appendix No. 2 to this order;

1.3. Procedure for filling of the Register of the amounts of obligatory payments of the taxpayers who are not listed by banks in budget system of the Russian Federation according to appendix No. 3 to this order.

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