INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 22, 2024 No. 6907-U

About procedure for the direction tax authority to the operator of platform of digital ruble electronically separate documents of tax authority, procedure for the direction the operator of platform of digital ruble in tax authority electronically the message containing data on remaining balance of digital rubles on the account of digital ruble on which transactions are suspended, and also about procedure for determination of date and time of obtaining by the operator of platform of digital ruble of the decision on suspension of transactions of the taxpayer organization on the account of digital ruble electronically

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

procedure for the direction tax authority to the operator of platform of digital ruble electronically decisions of tax authority on suspension of account transactions of digital ruble of the taxpayer organization or decision on cancellation of suspension of account transactions of digital ruble of the taxpayer organization;

procedure for the direction the operator of platform of digital ruble in tax authority electronically the message containing data on remaining balance of digital rubles on the account of digital ruble on which transactions are suspended;

procedure for determination of date and time of obtaining by the operator of platform of digital ruble of the decision on suspension of transactions of the taxpayer organization on the account of digital ruble electronically.

1. In case of adoption by tax authority of the decision on suspension of account transactions of digital ruble of the taxpayer organization or the decision on cancellation of suspension of account transactions of digital ruble of the taxpayer organization the tax authority directs electronically on the allocated communication channel determined by the Bank of Russia and approved by FNS of Russia (further - communication channel), to the operator of platform of digital ruble (further - the operator of platform) the decision on suspension of account transactions of digital ruble of the taxpayer organization (further - the decision on suspension of transactions), the decision on cancellation of suspension of account transactions of digital ruble of the taxpayer organization (further in case of joint mentioning - documents of tax authority).

2. After obtaining from tax authority of the decision on suspension of transactions the operator of platform sends electronically on communication channel to tax authority the message containing data on remaining balance of digital rubles on the account of digital ruble on which transactions are suspended (further - the message of the operator of platform), in time, established by paragraph one of Item 5 of article 76 of the Tax Code of the Russian Federation.

3. Documents of tax authority shall go according to the formats provided by the paragraph the fourth item 4 of article 76 of the Tax Code of the Russian Federation and approved by federal executive body, the representative for control and supervision in the field of taxes and fees in coordination with the Bank of Russia (further - the document formats of tax authority established according to the Tax code).

4. The message of the operator of platform shall go according to the format provided by paragraph one of Item 5 of article 76 of the Tax Code of the Russian Federation and approved by the Bank of Russia in coordination with federal executive body, the representative for control and supervision in the field of taxes and fees (further - the format of the message of the operator of platform established according to the Tax code).

5. The documents of tax authority and the message of the operator of platform directed with use of communication channel are signed by the strengthened unqualified digital signature (further - UNEP) provided by part 3 of article 5 of the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature".

6. The operator of platform no later than one working day following behind day of receipt of documents of tax authority shall perform UNEP concerning the specified documents, and also to check the document formats of tax authority for compliance to the document formats of tax authority established according to the Tax code (further in case of joint mentioning - verification of documents of tax authority).

By results of verification of documents of tax authority the operator of platform sends to tax authority the message on positive or negative result of verification of documents of tax authority with indication of date and time of its completion. In case of negative result of verification of documents of tax authority such documents are considered as uncollected.

7. The tax authority no later than one working day following behind day of receipt of the message of the operator of platform shall perform UNEP concerning the specified message, and also to check format of the message of the operator of platform for compliance to the format of the message of the operator of platform established according to the Tax code (further in case of joint mentioning - verification of the message of the operator of platform).

By results of verification of the message of the operator of platform the tax authority sends to the operator of platform the message on positive or negative result of verification of the message of the operator of platform. In case of negative result of verification of the message of the operator of platform such message is considered uncollected.

8. Date and time of obtaining by the operator of platform of the decision on suspension of transactions are determined in case of positive result of verification of documents of tax authority as the date and time specified in the message on positive result of verification of documents of tax authority.

9. The tax authority and the operator of platform provide messages of the operator of platform and documents of tax authority on the working days from 9 to 18 o'clock 00 minutes (on Friday till 16 hours 45 minutes) Moscow time.

10. The tax authority and the operator of platform shall direct messages with results of verification of documents of tax authority, verification of the message of the operator of platform on the working days from 9 to 18 o'clock 00 minutes (on Friday till 16 hours 45 minutes) Moscow time.

11. The periods of time specified in Items 9 and 10 of this Instruction are reduced in proportion to the reducing duration of the working day established by the labor law of the Russian Federation.

12. This Instruction becomes effective after 10 days after day of its official publication.

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