INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of February 27, 2025 No. 7001-U

About procedure for the message the Bank of Russia electronically to tax authority about opening or about account termination, contribution (deposit), the account of digital ruble, about change of account details, contribution (deposit), account of digital ruble of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur

This Instruction based on Item 5 of Article 11, of the paragraph of third Item 1.1 of article 86 of the Tax Code of the Russian Federation, article 82.10 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" establishes procedure for the message the Bank of Russia electronically to tax authority in the place of the stay about opening or about account termination, contribution (deposit), the account of digital ruble, about change of account details, contribution (deposit), account of digital ruble of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur.

1. The Bank of Russia sends to FNS of Russia of the message electronically on opening or about account termination, contribution (deposit), the account of digital ruble, about change of account details, contribution (deposit), account of digital ruble of the organization, individual entrepreneur, the physical person who is not the individual entrepreneur (further in case of joint mentioning - messages), with use of single system of interdepartmental electronic interaction which rules of functioning are established by Regulations on single system of interdepartmental electronic interaction <1> (further - SMEV), for subsequent delivery of FNS of Russia of messages in tax authority in the location of the Bank of Russia.

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<1> It is approved by the order of the Government of the Russian Federation of September 8, 2010 No. 697 "About single system of interdepartmental electronic interaction".

Messages on opening or on account termination, contribution (deposit), about change of account details, contribution (deposit) of the organization, the individual entrepreneur, the physical person who is not the individual entrepreneur go the Bank of Russia electronically to tax authority according to the procedure, established by this Instruction, since January 1, 2026.

2. Messages shall be created by the Bank of Russia on the formats established by federal executive body, the representative for control and supervision in the field of taxes and fees according to the paragraph the fourth Item 1.1 of article 86 of the Tax Code of the Russian Federation (further - the established formats) and are directed as a part of the packet of electronic documents signed by the strengthened qualified digital signature (further - UKEP) the Bank 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 of the Bank of Russia is performed in SMEV according to Items 55 - 57 Technical requirements to interaction of the information systems in single system of interdepartmental electronic interaction approved by the order of the Ministry of Telecom and Mass Communications of the Russian Federation of June 23, 2015 No. 210 <2>.

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<2> 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. FNS of Russia no later than the working day following behind day of receipt of packet of electronic documents from technological queue of FNS of Russia in SMEV performs check of format of the arrived message on compliance to the established formats and sends with use of SMEV to the Bank of Russia the notification on acceptance or rejection of the message with indication of date of placement of packet of electronic documents by the Bank of Russia in technological queue of the Bank of Russia to SMEV and dates and time of completion of the specified check included in the packet of electronic documents signed by UKEP 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".

5. In case of receipt of the notification on rejection of the message the Bank of Russia removes the causes of rejection of FNS of Russia of the message and repeatedly sends the message to FNS of Russia according to the procedure, established by this Instruction.

6. Date of the direction the Bank of Russia of the message is date of placement by the Bank of Russia of the packet of electronic documents containing the message, in technological queue of the Bank of Russia in SMEV, FNS of Russia specified in the notification on adoption of the message.

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

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