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

of August 19, 2026 No. ED-1-2/591 @

About approval of forms of representation by banks (operators on money transfer), the operator of platform of digital ruble of information on requests of tax authorities

According to paragraph one of item 4 of Article 31, the paragraph the second Item 3 of Article 86 parts one of the Tax Code of the Russian Federation, part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system", 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 paragraph the second 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", 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" for the purpose of reduction of forms of representation by banks (operators on money transfer), the operator of platform of digital ruble of information on requests of tax authorities in compliance with changes of the legislation of the Russian Federation, and also in connection with adoption of the Federal Law of 28.11.2025 No. 425-FZ "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided legal acts (separate provisions of legal acts) of the Russian Federation" I order:

Approve:

form of the certificate of availability of accounts (special bank accounts), accounts of digital ruble according to appendix No. 1 to this order;

form of the certificate of balances in cash (precious metals) on accounts (special bank accounts), the account of digital ruble according to appendix No. 2 to this order;

statement form on transactions on accounts (special bank accounts) according to appendix No. 3 to this order;

statement form on transactions on the account of digital ruble according to appendix No. 4 to this order;

form of the certificate of availability of deposits (deposits) according to appendix No. 5 to this order;

form of the certificate of balances in cash (precious metals) on deposits (deposits) according to appendix No. 6 to this order;

statement form on transactions on deposits (deposits) according to appendix No. 7 to this order;

form of the certificate of provision of the national payment instrument - payment card according to appendix No. 8 to this order;

form of the certificate of provision of the right to use electronic instruments of payment for transfers of electronic money according to appendix No. 9 to this order;

form of the certificate of remaining balance of electronic money according to appendix No. 10 to this order;

form of the certificate of transfers of electronic money according to appendix No. 11 to this order;

form of the certificate of availability of the settlement documents placed in card-index of unpaid settlement documents according to appendix No. 12 to this order;

form of copies of documents (information), stipulated in Item 2.1 articles 86 of the Tax Code of the Russian Federation, according to appendix No. 13 to this order.

2. Recognize to invalid:

the order of the Federal Tax Service of 31.12.2019 No. MMB-7-2/679 @ "About approval of forms of representation by banks (operators on money transfer) information on requests of tax authorities" (it is registered by the Ministry of Justice of the Russian Federation 09.04. 2020, registration No. 58038);

Item 2 of the order of the Federal Tax Service of 17.09.2021 No. ED-7-2/817 @ "About introduction of amendments to orders of the Federal Tax Service of 25.07.2012 No. MMB-7-2/520 @, of 31.12.2019 No. MMB-7-2/679 @" (it is registered by the Ministry of Justice of the Russian Federation 21.10. 2021, registration No. 65515).

3. Determine that this order becomes effective after nine months from the date of its official publication, but not earlier than July 1, 2027.

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, charges and insurance premiums.

Appendix №1

to the Order of the Federal Tax Service of the Russian Federation of August 19, 2026 No. ED-1-2/591 @

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<1> Identification taxpayer number.

<2> Reason code of registration.

<3> Bank identification code.

<4> The registration number assigned by the Bank of Russia to bank, branch of foreign bank, Interstate bank, the operator on money transfer is filled in according to part 3 of article 12 of the Federal law "About Banks and Banking Activity" (in edition of the Federal Law of 03.02.1996 No. 17-FZ). For the "Deposit Insurance Agency" state corporation, International Bank for Economic Cooperation, the International investment bank accepts values "8001", "8002", "8003" respectively. For the Bank of Russia and division of the Bank of Russia, the operator of platform of digital ruble, the state corporation of development "ВЭБ.РФ" it is not filled.

<5> The middle name is specified in the presence.

<6> Concerning the physical person who is not the individual entrepreneur, INN is specified in the presence. Concerning the individual entrepreneur, the physical person who is not the individual entrepreneur, the notary who is engaged in private practice, the lawyer who founded lawyer office, the check point is not specified.

<7> Code of the foreign organization.

<8> Information concerning the physical person who is not the individual entrepreneur which is available for bank is specified. It is not specified in the presence of INN.

<9> Necessary to note the sign "X". Unmarked line items in the directed reference are not reflected.

<10> One of the following options according to request is specified:

"as of" __" ________ 20 __";

"during the period with" __" _________ 20 __ on" __" _________ 20 __".

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