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Ministry of Justice

Russian Federation

On May 26, 2020 No. 58477

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

of December 25, 2019 No. MMB-7-8/659 @

About approval of the Procedure for control of execution by banks of the obligations established by the Tax Code of the Russian Federation

According to subitem 2.1 of Item 1 of article 31 of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 2014, No. 14, the Art. 1544), 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), to the Art. 2194), for the purpose of the organization of control of execution by banks of the obligations established by the Tax Code of the Russian Federation and also in connection with enhancement of tax administration I order:

1. Approve the Procedure for control of execution by banks of the obligations established by the Tax Code of the Russian Federation according to appendix to this order.

2. 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 of Russia on the largest taxpayers to bring this order to subordinate tax authorities and to provide its application.

3. This order becomes effective after one month 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 settlement of debt on obligatory payments.

Head of the Federal Tax Service

M. V. Mishustin

Appendix

to the Order of the Federal Tax Service of the Russian Federation of December 25, 2019 No. MMB-7-8/659 @

Procedure for control of execution by banks of the obligations established by the Tax Code of the Russian Federation

I. General provisions

1. This Procedure for control of execution by banks of the obligations established by the Tax Code of the Russian Federation is developed according to subitem 2.1 of Item 1 and item 4 of article 31 of the Tax Code of the Russian Federation (further - the Code) and establishes procedure for the organization and implementation by tax authorities of actions for tax control behind execution by banks of the obligations established by Articles 46, of 60, of 76, 86 Codes (further - the obligations established by the Code).

II. Tax control measures behind execution by banks of the obligations established by the Code

2. Officials of tax authorities perform the following events of tax control behind execution by banks of the obligations established by the Code:

tax control measures behind execution by banks of the obligations established by the Code, concerning uncertain circle of taxpayers, payers of charges, payers of insurance premiums, responsible members of the consolidated groups of taxpayers, tax agents;

tax control measures behind execution by banks of the obligations established by the Code concerning the specific taxpayer, the payer of collection, the payer of insurance premiums, the responsible member of the consolidated group of taxpayers, the tax agent.

3. The document of tax authority provided by this Procedure is transferred to the head of bank or its authorized representative directly on receipt or otherwise, testimonial of date of its obtaining.

If the document of tax authority cannot be transferred by the method testimonial of date of its obtaining, the copy of this document goes by mail the registered mail or is transferred electronically using the strengthened qualified digital signature on telecommunication channels.

In case of the direction of the document tax authority by mail the registered mail date of its obtaining the sixth day from the date of the direction of the registered mail is considered.

In case of transfer of the document by tax authority electronically on telecommunication channels the date specified in confirmation of date of sending is considered date of its direction.

Date of receipt by bank of the document of tax authority electronically on telecommunication channels the date specified in the receipt on its acceptance is considered.

III. Tax control measures behind execution by banks of the obligations established by the Code, concerning uncertain circle of taxpayers, payers of charges, payers of insurance premiums, responsible members of the consolidated groups of taxpayers, tax agents

4. Tax control measures behind execution by banks of the obligations established by the Code, concerning uncertain circle of taxpayers, payers of charges, payers of insurance premiums, responsible members of the consolidated groups of taxpayers, tax agents (further - control Actions) are performed based on the decision of the head (deputy manager) of tax authority in the place of accounting of bank (to the place of accounting of bank as the largest taxpayer, to the location of bank branch).

The form of the decision on implementation of Actions of control is given in appendix No. 1 to this Procedure.

The decision on implementation of Actions of control goes to bank by the methods specified in Item 3 presents of the Procedure no later than the working day following behind day of pronouncement of such decision by tax authority.

5. The period for which control Actions are performed cannot exceed three calendar years preceding year in which the decision on implementation of Actions of control is passed.

6. Subject of Actions of control is execution by banks of the obligations established by the Code.

7. The term of holding Actions of control cannot exceed two months. The specified term can be prolonged based on the decision of the head (deputy manager) of tax authority up to four months in the following cases:

holding Actions of control concerning the bank incorporating more than four branches;

non-presentation by bank concerning which control Actions, at the scheduled time of documents (information), explanations of control Actions, necessary for implementation, are performed;

non-presentation by the expert in the time of the expert opinion established by the agreement;

absence of the translator for implementation of the translation charged to it;

hindrance by bank to implementation of Actions of control;

emergence of emergency situation of natural or technogenic nature, the fire, the gulf water, emergency mentioning bank concerning which control Actions, and (or) the tax authority performing control Actions are performed.

The form of the Decision on prolongation of term of implementation of Actions of control is given in appendix No. 2 to this Procedure.

The decision on prolongation of term of implementation of Actions of control goes to bank by the methods specified in Item 3 presents of the Procedure no later than the working day following behind day of pronouncement of such decision by tax authority.

8. The tax authority has the right to perform independent Actions of control concerning bank branches according to the procedure, established by Items 9 - 11, 13 - 17, 20 presents About. The term of holding independent Actions of control cannot exceed two months. At the same time the specified term cannot be prolonged.

9. In case of need changes of list of the checking officials of tax authority performing control Actions, the head (deputy manager) of tax authority passes the decision on modification of the decision on implementation of Actions of control.

The form of the decision on modification of the decision on implementation of Actions of control is given in appendix No. 3 to this Procedure.

The decision on modification of the decision on implementation of Actions of control goes to bank by the methods specified in Item 3 presents of the Procedure no later than the working day following behind day of pronouncement of such decision by tax authority.

10. The term of holding Actions of control is estimated from the date of receipt of bank by the head or its authorized representative of the decision on implementation of Actions of control about day of creation of the certificate of the performed control Actions.

11. The head (deputy manager) of tax authority has the right to suspend control Actions for implementation of the following events:

reclamations of documents (information);

conducting examination;

the translation into Russian of the documents submitted by bank in foreign language.

For implementation of the specified actions the current of term of implementation of Actions of control stops:

in case of reclamation of documents (information) - from the date of receipt by bank of the requirement about submission of documents (information) about day of representation of claimed documents (information) to tax authority;

when conducting examination - from the date of receipt by bank of the protocol on acquaintance with the resolution on purpose of examination and about explanation of the rights to bank about day of submission of the conclusion by the expert in writing;

in case of the translation into Russian of the documents submitted by bank in foreign language - for the period of the translation into Russian of the documents submitted by bank in foreign language.

Aggregate term of suspension of implementation of Actions of control cannot exceed two months.

For action of suspension of Actions of control are suspended tax authority on reclamation of documents (information) at bank to which in this case all originals requested when implementing Actions of control except for of the documents received during dredging return and also are suspended tax authority in bank, connected with control Actions.

Forms of decisions on suspension of Actions of control and of renewal of Actions of control are given in appendices No. 4 and 5 to this Procedure.

Suspension and renewal of Actions of control are drawn up by the relevant decision of the head (deputy manager) of tax authority to which such decision is passed. Decisions on suspension and on renewal of Actions of control go to bank by the methods specified in Item 3 presents of the Procedure, within three working days following behind day of pronouncement of such decision by tax authority.

12. Repeated implementation of Actions of control (independent Actions of control concerning bank branch) in the same subject and for the same period is not allowed.

13. Actions of control are performed in the territory of tax authority by officials of tax authorities within the competence by means of reclamation at banks of the documents (information) necessary for implementation of Actions of control, receipt of explanations of the head of bank or its authorized representative, officials of bank, interrogation of witnesses, participation of the translator, conducting examination.

The official of tax authority performing control Actions for the purpose of clarification of the circumstances important for Actions of the control having the right to examine premises of bank, documents and objects.

The official of tax authority performing control Actions in case of establishment of the facts of hindrance by bank to implementation of the Actions of control specified in Item 16 of this Procedure having the right to make seizure of documents and objects.

14. When implementing Actions of control the documents (information) which are available in tax authorities, received from internal and external sources, relating to the checked period can be used.

The documents (information) on bank received by tax authorities independently in the course of accomplishment by the legislation of the Russian Federation on the taxes and fees of functions assigned to them belong to the documents (information) received from internal sources.

The documents (information) on bank received by tax authorities in accordance with the legislation of the Russian Federation or based on data exchange agreements with the controlling and law enforcement agencies, other public authorities and local self-government and also other information which is public belong to the documents (information) received from external sources.

15. The events held when implementing Actions of control:

1) reclamation at the bank of documents (information), explanations necessary for implementation of Actions of control.

The official of tax authority performing Actions of control, having the right to request at bank from documents (their verified copies), necessary for control, according to the procedure similar to procedure, stipulated in Clause 93 Codes, taking into account features and with use of the documents established this subitem.

Electronically on telecommunication channels the requested documents (information), explanations are represented by bank:

in the form of the files containing electronic images of paper documents (the paper documents transformed to electronic form by scanning with preserving their details) provided by bank (its branch) electronically for each alienable (removable) machine data carrier;

in the form of the files containing electronic documents, provided by bank (its branch) electronically for each alienable (removable) machine data carrier;

in the form of the files containing selections of information (sets of the records) placed on the alienable (removable) machine data carrier of the single record constituted electronically for each alienable (removable) machine data carrier and the corresponding inventories of the electronic documents (information) submitted by bank (its branch) electronically for each alienable (removable) machine data carrier.

On paper the requested documents (information), explanations are represented by bank if there is no possibility of their electronic submission on telecommunication channels.

Officials of tax authority within the competence have the right to request at bank from the documents, data, information, explanations, references specified in Articles 46, of 60, of 76, 86 Codes, and also books of registration of open accounts, deposits (deposits), bank rules, documents of analytical and synthetic accounting of bank (its branch) on transactions, accounts and deposits (deposits) of the organizations, individual entrepreneurs, the notaries who are engaged in private practice of the lawyers who founded lawyer offices, the physical persons who are not individual entrepreneurs, being clients of bank the source documents and bookkeeping registers of bank (its branch) accepted to accounting of the data about the opened and closed personal accounts of bank (its branch), memorial documents of operational day, card-index of unpaid settlement documents because of insufficiency of money on correspondent account of bank and other documents, necessary for control.

The form of the requirement about submission of documents, data, information, explanations, references when implementing Actions of control is given in appendix No. 6 to this Procedure.

The form of the decision on prolongation (about refusal in prolongation) terms of submission of documents (information), explanations when implementing Actions of control is given in appendix No. 7 to this Procedure;

2) survey of premises of bank concerning which Actions of control, documents and objects are performed.

Survey of premises of bank, documents and objects is made by officials of tax authority according to the procedure, similar to procedure, stipulated in Clause 92 Codes, taking into account the features established by this Item.

Access to the premises of the checked bank of officials of the tax authorities which are directly performing control Actions is performed in case of presentation by these officials of official IDs and the motivated resolution on carrying out survey of premises of bank concerning which control Actions are performed.

Survey of premises of bank concerning which Actions of control are performed of documents and objects is made based on the motivated resolution on carrying out survey of premises of bank concerning which Actions of the control, documents and objects which is taken out in form according to appendix No. 8 to this Procedure are performed (further - the resolution). The decree is issued by the official of tax authority performing control Actions and affirms the head (deputy manager) of tax authority.

When carrying out survey the head of bank or its authorized representative has the right to participate.

Results of survey are drawn up by the protocol of survey of premises of bank, documents and objects of form to soglasnoprilozheniye No. 9 to this Procedure;

3) participation of witnesses.

As a witness for evidence any physical person to which any circumstances important for implementation of Actions of control can be known can be subpoenaed.

Testimonies of the witness are entered in the record of interrogation of the witness when implementing Actions of control in form according to appendix No. 10 to this Procedure.

Interrogation of witnesses is performed according to the procedure, similar to procedure, stipulated in Clause 90 Codes;

4) seizure of documents and objects.

Seizure of documents and objects is made based on the motivated resolution of the official of the tax authority performing control Actions, according to the procedure, similar to procedure, stipulated in Clause 94 Codes taking into account the features established by this subitem.

The form of the resolution on production of seizure of documents and objects when implementing Actions of control is given in appendix No. 11 to this Procedure.

The specified resolution is subject to approval by the head (his deputy) of tax authority.

About production and results of dredging (withdrawal) of documents the protocol is constituted.

The form of the protocol on production of dredging (withdrawal) of documents and objects when implementing Actions of control is given in appendix No. 12 to this Procedure.

The copy of the protocol on production of dredging (withdrawal) of documents and objects goes to bank by the methods specified in Item 3 presents of the Procedure no later than the working day following behind day of creation of the protocol.

5) conducting examination.

In necessary cases the expert can be involved to participation in carrying out specific actions on implementation of Actions of control on contractual basis.

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