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

of August 19, 2026 No. ED-1-2/589 @

About approval of the Procedure for submission to banks (to operators on money transfer), to the operator of platform of digital ruble of 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 representations by banks (operators on money transfer), the operator of platform of digital ruble of information on requests of tax authorities electronically

According to paragraph one of item 4 of Article 31, paragraph third Item 4.2 of Article 60, paragraph the second Item 3 of Article 74, Item 6 of Article 74. 1, Item 2, paragraphs the first, the sixth, seventh, eighth Item 2. 1, paragraphs the first and second Item 3 of Article 86 parts one of the Tax Code of the Russian Federation, 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", 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", part 3 of article 14.2 of the Federal Law of 27.06.2011 No. 161-FZ "About national payment system", paragraph one of 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, and also in connection with adoption of the Federal Laws of 19.12.2023 No. 610-FZ "About modification of parts the first and second the Tax Code of the Russian Federation and separate legal acts of the Russian Federation for taxes and fees" of 31.07.2025 No. 287-FZ "About modification of part one of the Tax Code of the Russian Federation and the Federal Law "About Enforcement Proceeding" and 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:

1. Approve the Procedure for submission to banks (to operators on money transfer), to the operator of platform of digital ruble of 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 representations by banks (operators on money transfer), the operator of platform of digital ruble of information on requests of tax authorities electronically according to appendix to this order.

2. Recognize to invalid:

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" (29.08.2012, registration No. 25311) is registered by the Ministry of Justice of the Russian Federation;

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 No. 36921);

the order of the Federal Tax Service of 11.09.2020 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 @" (it is registered by the Ministry of Justice of the Russian Federation 15.09. 2020, registration No. 59877);

Item 1 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);

the order of the Federal Tax Service of 16.01.2023 No. ED-7-2/26 @ "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 @" (31.01.2023, registration No. 72199) is registered by the Ministry of Justice of the Russian Federation.

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

to the Order of the Federal Tax Service of the Russian Federation of August 19, 2026 No. ED-1-2/589 @

Procedure for submission to banks (to operators on money transfer), to the operator of platform of digital ruble of 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 representations by banks (operators on money transfer), the operator of platform of digital ruble of information on requests of tax authorities electronically

1. This Procedure is applied in case of submission of the documents (information) used by tax authorities in case of realization of the powers in the relations, regulated by the legislation on taxes and fees to the following persons (further - persons):

1) banks;

2) the operator of platform of digital ruble regarding submission of information on accounts of digital ruble;

3) operators on money transfer regarding submission of information on special bank accounts according to requirements of part 2 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).

2. Tax authorities submit to persons electronically the following documents:

1) requirements about transfer of debt regarding the cash amount which is not transferred by bank in budget system of the Russian Federation;

2) requirements about payment of sum of money for the bank guarantee (guarantee agreement);

3) requests about submission of certificates of availability of accounts (special bank accounts), accounts of digital ruble;

4) requests about submission of certificates of balances in cash (precious metals) on accounts (special bank accounts), the account of digital ruble;

5) requests about submission of statements on transactions on accounts (special bank accounts), on the account of digital ruble;

6) requests about submission of certificates of availability of deposits (deposits);

7) requests about submission of certificates of balances in cash (precious metals) on deposits (deposits);

8) requests about submission of statements on transactions on deposits (deposits);

9) requests about submission of the certificate of provision of the national payment instrument - payment card;

10) requests about submission of the certificate of provision of the right to use electronic instruments of payment for transfers of electronic money;

11) requests about submission of certificates of remaining balance of electronic money;

12) requests about submission of certificates of transfers of electronic money;

13) requests about submission of the certificate of availability of the settlement documents placed in card-index of unpaid settlement documents;

14) requests about submission of copies of the documents (information) provided by paragraph one of Item 2.1 of article 86 of the Tax Code of the Russian Federation (further - the Code);

15) decisions on prolongation (about refusal in prolongation) terms of submission of documents (information).

3. 2 presents of the Procedure specified in Item requests are represented to persons:

1) when conducting tax audit;

2) in case of the direction according to article 93.1 of the Code of the order about submission of documents (information) or the requirement about submission of documents (information) in case the specified order is not constituted;

3) when carrying out tax monitoring;

4) in connection with the direction of the requirement about debt repayment in case of its non-execution or in connection with pronouncement by tax authority of the decision on debt collection;

5) in cases if the account, data on which are not provided to tax authority according to Item 1.1 of article 86 of the Code, is specified in the statement for the order by return according to the Code of money;

6) in cases if the application for provision of delay or payment by installments on debt repayment and (or) taxes, charges, insurance premiums which payment due date did not come is submitted;

7) in cases if the national payment instrument - payment card, data on which are not provided to tax authority according to Item 1.1 of article 86 of the Code, is specified in the statement for the order by return according to the Code of money;

8) in connection with suspension of account transactions (cancellation of suspension of account transactions), on the account of digital ruble (cancellation of suspension of account transactions of digital ruble) and transfers of electronic money (cancellation of suspension of transfers of electronic money);

9) in cases of identification of discrepancies between the data provided by banks to tax authority according to Item 1.1 of article 86 of the Code, and the data provided to tax authority by the organizations, the individual entrepreneurs, physical persons who are not individual entrepreneurs;

10) in cases of execution of request of authorized body of foreign state in the cases provided by international treaties of the Russian Federation;

11) when implementing the control (supervising) actions provided by paragraph one of Item 1 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", part 4 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" or part 1 of article 14.2 of the Federal Law No. 161-FZ.

4. On motivated requests of tax authorities electronically persons submit the following documents:

1) certificates of availability of accounts (special bank accounts), accounts of digital ruble;

2) certificates of balances in cash (precious metals) on accounts (special bank accounts), the account of digital ruble;

3) statements on transactions on accounts (special bank accounts);

4) statements on transactions on the account of digital ruble;

5) certificates of availability of deposits (deposits);

6) certificates of balances in cash (precious metals) on deposits (deposits);

7) statements on transactions on deposits (deposits);

8) certificates of provision of the national payment instrument - payment card;

9) certificates of provision of the right to use electronic instruments of payment for transfers of electronic money;

10) certificates of remaining balance of electronic money;

11) certificates of transfers of electronic money;

12) certificates of availability of the settlement documents placed in card-index of unpaid settlement documents;

13) copies of documents (information), stipulated in Item 2.1 articles 86 of the Code;

14) notifications on impossibility of representation in time documents (information).

5. Representation by tax authorities to persons of the documents specified in Item 2 presents of the Procedure electronically is performed 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 08.09.2010 No. 697 "About single system of interdepartmental electronic interaction" (further respectively - SMEV, Regulations on SMEV), through FNS of Russia if other is not provided by this Procedure.

6. Documents shall be created by tax authority on the formats approved by federal executive body, the representative for control and supervision in the field of taxes and fees approved with the Bank of Russia according to paragraph one of Item 3 of article 86 of the Code (further - the formats approved by federal executive body) electronically, and are sent to the persons by single packet with use of the strengthened qualified digital signature (further - UKEP) FNS of Russia according to part 4 of article 5 of the Federal Law of 06.04.2011 No. 63-FZ "About the digital signature".

7. Person no later than the working day following behind day of receipt of packet of electronic documents by it shall perform check of formats of the arrived documents on compliance to their formats approved by federal executive body and send to FNS of Russia with use of SMEV the notification on acceptance or rejection of documents included in packet of electronic documents with indication of date of placement of FNS of Russia of packet of electronic documents, signed UKEP of person in SMEV, dates and time of completion of the specified check.

8. FNS of Russia in case of receipt of the notification on rejection of documents performs operations on elimination of the reason of rejection of documents and repeatedly sends to their person according to Item 5 of this Procedure.

9. Person shall send to tax authority required documents with use of SMEV through FNS of Russia if other is not provided by this Procedure.

If the documents (information) requested according to paragraph one of Item 2.1 of article 86 of the Code cannot be provided, person sends to tax authority the notification on impossibility of representation at the scheduled time of documents (information) and on term (if necessary) during which these documents can be submitted.

10. Documents of person shall be created by person on formats identified 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 third Item 3 of article 86 of the Code, or the approved federal executive body according to the paragraph the eighth Item 2.1 of Article 86 and the paragraph the fourth Item 3 of article 93 of the Code, and are directed as a part of the packet of electronic documents signed by UKEP of person.

11. FNS of Russia no later than the working day following behind day of receipt of packet of electronic documents in SMEV performs check of formats of the arrived documents of bank on compliance to formats, the stipulated in Item 10 presents About, and sends to bank with use of SMEV the notification on acceptance or rejection of documents of bank included in the packet of electronic documents signed by UKEP FNS of Russia with indication of date of placement of packet of electronic documents by bank in SMEV and dates and time of completion of the specified check.

12. Person in case of receipt of the notification on rejection of FNS of Russia of documents of person performs operations on elimination of the reason of rejection of FNS of Russia of documents of person and repeatedly sends documents of person to tax authority according to Item 9 of this Procedure.

13. The requests provided by subitems 9 and 13 of Item 2 presents of the Procedure and the references provided by subitems 8 and 12 of item 4 of this Procedure go tax authorities to banks and banks to tax authorities by means of the automated information system of FNS of Russia via secure channel of communication using the means of cryptographic information security certified in accordance with the legislation of the Russian Federation.

 

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