ORDER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 9, 2015 No. MMB-7-2/59 @

About introduction of amendments to the Order of the Federal Tax Service of 25.07.2012 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, N 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. Introduce in the order of the Federal Tax Service of 25.07.2012 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" (29.08.2012, registration number 25311 is registered by the Ministry of Justice of the Russian Federation; The Russian newspaper, 2012, on September 19) changes according to appendix to this order.

2. 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.

3. Determine that this order becomes effective after six months from the date of its official publication.

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

Appendix

to the Order of the Federal Tax Service of the Russian Federation of February 9, 2015 No. MMB-7-2/59 @

The changes made to the Order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/520 @

1. State preamble in the following edition:

"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, Art. 4245), part 9

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.:".

2. In the appendix "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":

2.1. State Item 1 in the following edition:

"1. This Procedure is developed 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), further - the Code, 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), 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" (The Russian Federation Code, 2009, No. 23, Art. 2758; 2011, No. 27, Art. 3873; 2014, No. 19, the Art. 2315), further - the Federal Law No. 103-FZ.".

2.2. In Item 2:

2.2.1. In subitem 1 of the word of "the accounts of the organizations, individual entrepreneurs opened in banks" shall be replaced with words "the accounts opened in banks, deposits (deposits) of the organizations, individual entrepreneurs and physical persons who are not individual entrepreneurs" "corporate" to exclude the word;

2.2.2. Add with the subitem 3 following of content:

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

2.3. The fourth Item 3 to declare the paragraph invalid.

2.4. In item 4:

2.4.1. In paragraph one of the word "in case of electronic submission" shall be replaced with words "in case of submission to banks (branches of banks) electronically";

2.4.2. Add with subitems 8 - 10 following contents:

"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).".

2.5. Add with Items 4.1 and 4.2 of the following content:

"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) passing the decision on tax 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 8 of article 14 of the Federal Law No. 161-FZ or the control provided by part 5 of article 7 of the Federal Law No. 103-FZ.".

2.6. In Item 5:

2.6.1. Word in paragraph one "electronic type" shall be replaced with words to "electronic form";

2.6.2. Add with subitems 6 - 8 following contents:

"6) certificates of availability of deposits (deposits);

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

8) statements on transactions on deposits (deposits).".

2.7. Add with Item 5.1 of the following content:

"5.1. Specified in Item 5 of this Procedure for the reference (statement) 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.".

2.8. State Item 6 in the following edition:

"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).".

2.9. Add with Item 6.1 of the following content:

"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".

2.10. State Item 7 in the following edition:

"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.".

 

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