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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 16, 2022 No. 1624

About procedure for restriction and renewal of information access, the accounting (financial) records containing in the state information resource, and about recognition voided some decisions of the Government of the Russian Federation

According to part 9 of article 18 of the Federal law "About Financial Accounting" Government of the Russian Federation decides:

1. Determine that the information access, the accounting (financial) records containing in the state information resource (further - the state information resource), can be limited in the following cases:

a) the organization is included in the summary register of the organizations of defense industry complex provided by the order of the Government of the Russian Federation of February 20, 2004 No. 96 "About the summary register of the organizations of defense industry complex";

b) the organization is included in the list of the strategic companies and organizations, stipulated in Item 2 articles 190 of the Federal law "About Insolvency (Bankruptcy)";

c) the organization is included in the list of residents provided by part 4.2 of article 19 of the Federal law "About Currency Control and Currency Exchange Control";

d) the organization is included in the list of persons to whom are applied, can be applied or to whom the rationing arrangements entered by foreign states, national associations and (or) the unions and (or) the public (interstate) institutions of foreign states or national associations and (or) unions according to rules of forming of the list of persons to which are applied extend, can be applied or to whom the rationing arrangements entered by the foreign states, national associations and (or) the unions and (or) the public (interstate) institutions of foreign states or national associations and (or) unions established by the Government of the Russian Federation extend;

e) the decision on restriction of information access, containing in the state information resource, is accepted:

Central Bank of the Russian Federation concerning the organizations representing accounting (financial) records to the Central bank of the Russian Federation;

The government of the Russian Federation concerning the organizations which are not specified in subitems "a" - "" of this Item, on representation of the federal executive body providing realization of single state policy in industry of economy in which the organization, access to information containing in the state information resource about which is limited, performs the activities.

2. Approve the enclosed Rules of restriction and renewal of information access, the accounting (financial) records containing in the state information resource.

3. Provide to the Ministry of Industry and Trade of the Russian Federation transfer to the Federal Tax Service of the list of the organizations specified in the subitem "an" of Item 1 of this resolution, according to the procedure and terms which are coordinated with the Federal Tax Service.

4. Determine that the information access limited according to Item 2 of the order of the Government of the Russian Federation of March 18, 2022 No. 395 "About features of information access, the accounting (financial) records, and disclosure of consolidated financial statements containing in the state information resource in 2022" before entry into force of this resolution is limited based on earlier submitted applications.

5. Determine that realization of the powers provided by this resolution is performed by the corresponding federal executive bodies within the limiting Russian Federation established by the Government of the number of employees of these bodies, and also budgetary appropriations provided to the corresponding federal executive bodies in the federal budget on management and management in the sphere of the established functions.

6. Recognize invalid:

the order of the Government of the Russian Federation of January 22, 2020 No. 35 "About release of the organizations from representation of obligatory copy of accounting (financial) records in the state information resource of accounting (financial) records" (The Russian Federation Code, 2020, No. 4, the Art. 403);

Item 2 of the order of the Government of the Russian Federation of April 5, 2022 No. 586 "About some features of disclosure and (or) provision of information according to separate legal acts of the Russian Federation" (The Russian Federation Code, 2022, No. 15, the Art. 2504).

7. This resolution becomes effective since January 1, 2023.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of September 16, 2022 No. 1624

Rules of restriction and renewal of information access, the accounting (financial) records containing in the state information resource

1. These rules establish procedure for restriction and renewal of information access, the accounting (financial) records containing in the state information resource (further - the state information resource), in cases, stipulated in Item 1 orders of the Government of the Russian Federation of September 16, 2022 No. 1624 "About procedure for restriction and renewal of information access, the accounting (financial) records containing in the state information resource, and about recognition voided some decisions of the Government of the Russian Federation" (further - the order of the Government of the Russian Federation of September 16, 2022 No. 1624).

2. Restriction (renewal) of information access, containing in the state information resource, is performed based on the statement for restriction (renewal) of information access, containing in the state information resource (further - the statement).

3. Are specified in the statement:

a) name, primary state registration number, identification taxpayer number of the organization;

b) case of restriction of information access, containing in the state information resource, stipulated in Item 1 orders of the Government of the Russian Federation of September 16, 2022 No. 1624;

c) the accounting period (accounting periods) for which (which) the information access, containing in the state information resource, shall be limited it (is renewed) or the accounting period since which it shall be limited (is renewed) information access, containing in the state information resource.

4. The application is signed by person having the right without power of attorney to act on behalf of the organization, access to information containing in the state information resource about which shall be limited or resumed.

5. The statement is submitted the organization, access to information containing in the state information resource about which shall be limited or resumed, in the Federal Tax Service in the form of the electronic document in form, in format and according to the procedure which affirm this Service.

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