of December 12, 2015 No. 1365
About procedure for representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers
According to part 7 of article 12 of the Federal law "About Currency Control and Currency Exchange Control" Government of the Russian Federation decides:
1. Approve the enclosed Rules of representation by physical persons approved with the Central bank of the Russian Federation - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers.
2. The Federal Tax Service provide the organization of accounting and control of representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers.
3. Reports on movement of means on accounts (deposits) in banks outside the territory of the Russian Federation are submitted by physical persons - residents to tax authorities according to the Rules approved by this resolution starting with the reporting for 2015.
4. Ceased to be valid according to the Order of the Government of the Russian Federation of 17.04.2020 No. 528
Russian Prime Minister
D. Medvedev
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.