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

of September 11, 2020 No. ED-7-2/656 @

About modification 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 approved by the Order of the Federal Tax Service of 25.07.2012 No. MMB-7-2/520 @

According to item 4 of Article 31, Item 5 of Article 46, 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; 2019, No. 39, Art. 5375), Item 6 of Article 184, Item 13 of Article 204 parts two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2017, No. 49, the Art. 7307), 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; 2020, No. 30, the Art. 4738), 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, the Art. 2194), for the purpose of reduction of regulatory legal acts of the Federal Tax Service in compliance with changes of the legislation of the Russian Federation, in connection with the publication 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. Introduce in 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", approved by 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" (it is registered by the Ministry of Justice of the Russian Federation 29.08. 2012, registration number 25311) with the changes made by the order of the Federal Tax Service of 09.02.2015 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" (it is registered by the Ministry of Justice of the Russian Federation 20.04. 2015, registration number 36921), changes 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 for the largest taxpayers 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 September 11, 2020 No. ED-7-2/656 @

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

1. State Item 1 in the following edition:

"1. This Procedure is developed according to item 4 of Article 31, Item 5 of Article 46, 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, Item 6 of Article 184, Item 13 of Article 204 parts two of the Tax Code of the Russian Federation (further - the Code), part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system" (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" (further - the Federal Law No. 103-FZ), 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" (further - the Federal Law No. 54-FZ), 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".";

2. In Item 3:

a) in subitem 1 of the word "Development Bank and Foreign Economic Activity (Vnesheconombank)" shall be replaced with words "developments of "ВЭБ.РФ";

b) state subitem 2 in the following edition:

"2) operators on money transfer which obligation to issue to tax authorities of the certificate of availability at them special bank accounts and (or) about balances in cash on them, and also statements on transactions on special bank accounts of the organizations (individual entrepreneurs) who are bank payment agents (subagents) based on motivated request, it is established by part 2 of article 14.2 of the Federal Law No. 161-FZ.";

c) add with the subitem 3 following of content:

"3) credit institutions from which the license for banking operations, about day of entering into the Unified State Register of Legal Entities of record about liquidation of such organization is revoked in case of execution of obligations by them, stipulated in Item 2 articles 86 of the Tax Code of the Russian Federation;";

3. Add item 4 with subitems 11 and 12 of the following content:

"11) orders for sale of foreign currency from the currency account of the taxpayer (the payer of collection, the payer of insurance premiums, the tax agent) and money transfer from sale of foreign currency;

12) orders for sale of precious metals from the account (contribution) in precious metals of the taxpayer (the payer of collection, the payer of insurance premiums, the tax agent) and money transfer from sale of precious metals.";

4. To state the subitem 6 of Item 4.2 in the following edition:

"6) carrying out the control provided by part 1 of article 14.2 of the Federal Law No. 161-FZ or the control provided by part 4 of article 7 of the Federal Law No. 103-FZ or control, stipulated in Item 1 article 7 of the Federal Law No. 54-FZ.".

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