INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 25, 2024 No. 6952-U

About procedure for the direction tax authority in bank of separate documents of tax authority electronically, procedure for the direction bank in tax authority of separate documents of bank electronically, and also about procedure for determination of date and time of obtaining by bank of the decision of tax authority on suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money electronically

This Instruction based on paragraph two of Item 3.1 of Article 60, of the paragraph of the third Item 4, of paragraph one of Item 5 and paragraph two of Item 7 of article 76 of the Tax Code of the Russian Federation establishes:

procedure for the direction tax authority in bank electronically the following documents:

decisions of tax authority on suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money;

decisions of tax authority on cancellation of suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money;

procedure for the direction bank in tax authority electronically the following documents:

messages on non-execution (partial execution) of the order of the taxpayer or order of tax authority;

the message containing data on balances in cash (precious metals) of the taxpayer organization on bank accounts and about remaining balance of electronic money;

procedure for determination of date and time of obtaining by bank of the decision of tax authority on suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money electronically.

1. The tax authority shall send to bank electronically the decision of tax authority on suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money (further - the decision on suspension) or the decision of tax authority on cancellation of suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money (further in case of joint mentioning - documents of tax authority) with use of single system of interdepartmental electronic interaction which rules of functioning are established by the Regulations on single system of interdepartmental electronic interaction approved by the order of the Government of the Russian Federation of September 8, 2010 No. 697 (further - SMEV), through FNS of Russia.

2. Documents of tax authority shall be created by tax authority on the formats approved by federal executive body, to the representative for control and supervision in the field of taxes and fees approved with the Bank of Russia according to the paragraph the fourth item 4 of article 76 of the Tax Code of the Russian Federation (further - the formats approved by federal executive body), and are sent as a part of the packet of electronic documents signed by the strengthened qualified digital signature (further - UKEP) to FNS of Russia provided by part 4 of article 5 of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature".

3. Authenticity of UKEP FNS of Russia is performed in SMEV according to the order of the Ministry of Telecom and Mass Communications of the Russian Federation of June 23, 2015 No. 210 "About approval of Technical requirements to interaction of information systems in single system of interdepartmental electronic interaction" <1> (further - the order of the Ministry of Telecom and Mass Communications of the Russian Federation No. 210).

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<1> Registration No. 38668, with the changes made by the order of the Ministry of Telecom and Mass Communications of the Russian Federation of February 22, 2017 No. 71 is registered by the Ministry of Justice of the Russian Federation on August 25, 2015 (registration No. 46934) is registered by the Ministry of Justice of the Russian Federation on June 2, 2017.

4. The bank no later than the working day following behind day of receipt of packet of electronic documents by bank from technological queue of bank in SMEV shall perform check of formats of the arrived documents of tax authority on compliance to the formats approved by federal executive body and send to FNS of Russia the notification on acceptance or rejection of documents of tax authority with indication of date of placement of FNS of Russia of packet of electronic documents in technological queue of FNS of Russia in SMEV and dates and time of completion of the specified check included in packet of electronic documents, signed UKEP of bank.

5. FNS of Russia in case of receipt of the notification on rejection of documents of tax authority has the right to perform operations on elimination of the reason of rejection of documents of tax authority and to repeatedly send documents of tax authority to bank according to Item of 1 this Instruction.

6. Date and time of receipt by bank of the decision on suspension the date and time of completion by bank of verification of the decision on suspension for compliance to tax formats specified in the notification on adoption of documents of tax authority are considered.

7. The bank shall send to tax authority the message containing data on balances in cash (precious metals) of the taxpayer organization on bank accounts and about remaining balance of electronic money in the tax authority specified in paragraph one of Item 3.1 of article 60 of the Tax Code of the Russian Federation, the message on non-execution (partial execution) of the order of the taxpayer or the order of tax authority (further in case of joint mentioning - documents of bank) with use of SMEV through FNS of Russia.

8. Documents of bank shall be created by bank on the formats established by the Bank of Russia in coordination with federal executive body, the representative for control and supervision in the field of taxes and fees according to the paragraph the second Item 3.1 of Article 60 and paragraph one of Item 5 of article 76 of the Tax Code of the Russian Federation (further - the formats established by the Bank of Russia), and are directed as a part of the packet of electronic documents signed by UKEP of bank provided by part 4 of article 5 of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature".

9. Authenticity of UKEP of bank is performed in SMEV according to the order of the Ministry of Telecom and Mass Communications of the Russian Federation No. 210.

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