Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

Registered by

Ministry of Justice

Russian Federation

On April 9, 2020 No. 58038

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

of December 31, 2019 No. MMB-7-2/679 @

About approval of forms of representation by banks (operators on money transfer) information on requests of tax authorities

(as amended on 17-09-2021)

According to item 4 of Article 31, Item 3 of Article 86 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2016, No. 27 (h 1), Art. 4173; 2019, No. 39, the Art. 5375), part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system" (The Russian Federation Code, 2011, No. 27, Art. 3872; 2019, No. 27, the Art. 3538), 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, the Art. 3873), 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" (The Russian Federation Code, 2003, No. 21, Art. 1957; 2018, No. 28, the Art. 4156), 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" (The Russian Federation Code, 2004, No. 40, Art. 3961; 2017, No. 15 (h 1), the Art. 2194), for the purpose of reduction of forms of representation by banks (operators on money transfer) information on requests of tax authorities in compliance with changes of the legislation of the Russian Federation, in connection with adoption of the Federal Law of 03.07.2019 No. 173-FZ "About introduction of amendments to the Federal law "About National Payment System" and separate legal acts of the Russian Federation" (The Russian Federation Code, 2019, 27, of the Art. 3538) I order to No.:

1. Approve:

form of the certificate of availability of accounts (special bank accounts) according to appendix No. 1 to this order;

form of the certificate of balances in cash (precious metals) on accounts (special bank accounts) according to appendix No. 2 to this order;

statement form on transactions on the account (the special bank account) according to appendix No. 3 to this order;

form of the certificate of availability of deposits (deposits) according to appendix No. 4 to this order;

form of the certificate of balances in cash (precious metals) on deposits (deposits) according to appendix No. 5 to this order;

statement form on transactions on contribution (deposit) according to appendix No. 6 to this order;

form of the certificate of remaining balance of electronic money according to appendix No. 7 to this order;

form of the certificate of the translations of electronic money according to appendix No. 8 to this order;

form of copies of documents (information), stipulated in Item 2.1 articles 86 of the Tax Code of the Russian Federation, according to appendix No. 9 to this order.

2. Declare invalid the order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/519 @ "About approval of the Procedure for representation by banks (operators on money transfer) information on availability of accounts (special bank accounts) in bank and (or) about balances in cash on accounts (special bank accounts), about transactions on accounts (special bank accounts), about remaining balance of electronic money and the translations of electronic money on requests of tax authorities on paper, and also the corresponding forms of references and the statement" (it is registered by the Ministry of Justice of the Russian Federation 06.11. 2012, registration number 25770).

3. To heads (the acting as the head) of Offices of the Federal Tax Service in subjects of the Russian Federation, chiefs (the acting as the chief) of interregional inspectorates of the Federal Tax Service for the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

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

5. 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 the budget system of the Russian Federation of taxes, charges and insurance premiums.

Head of the Federal Tax Service

M. V. Mishustin

Appendix No. 1

to the Order of the Federal Tax Service of the Russian Federation of December 31, 2019 No. MMB-7-2/679 @

Certificate of availability of accounts (special bank accounts)

See the Certificate of availability of accounts (special bank accounts) (35Kb In original language)

 

Appendix No. 2

to the Order of the Federal Tax Service of the Russian Federation of December 31, 2019 No. MMB-7-2/679 @

The certificate of balances in cash (precious metals) on accounts (special bank accounts)

See the Certificate of balances in cash (precious metals) on accounts (special bank accounts) (38Kb In original language)

 

Appendix No. 3

to the Order of the Federal Tax Service of the Russian Federation of December 31, 2019 No. MMB-7-2/679 @

The statement on transactions on the account (the special bank account)

See the Statement on transactions on the account (the special bank account) (43Kb In original language)

 

Appendix No. 4

to the Order of the Federal Tax Service of the Russian Federation of December 31, 2019 No. MMB-7-2/679 @

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

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

Get help

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.

Search engine created by SoyuzPravoInform LLC.