PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 29, 2010 No. 365-P

About procedure for the direction in bank of the order of tax authority, the decision of tax authority, and also the direction bank in tax authority of data on balances in cash in electronic form

Based on part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, N 31, the Art. 3824) (further - the Tax Code of the Russian Federation) and the Federal Law of July 10, 2002 N 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; N 18, of Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, of Art. 4982; N 52, of the Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, of Art. 3629; N 48, of Art. 5731; 2010, N 45, the Art. 5756) the Bank of Russia establishes procedure for the direction in bank of the order of tax authority on write-off and money transfer from accounts of the taxpayer (the payer of charges, the tax agent) - the organizations, the individual entrepreneur in the budget system of the Russian Federation, the order of tax authority on the translation of electronic money of the taxpayer (tax agent) - the organizations or the individual entrepreneur (further - the order of tax authority), decisions of tax authority on suspension of account transactions of nalogoplatelshchikaorganization in bank and the translations of its electronic money or the decision on cancellation of suspension of account transactions of the taxpayer organization in bank and the translations of its electronic money (further - the decision of tax authority), and also the directions bank in tax authority of data on balances in cash on accounts of nalogoplatelshchikaorganization in bank, transactions on which are suspended, data on remaining balance of electronic money which translation is suspended (further - data on remaining balance), in electronic form through the Bank of Russia (except for correspondent accounts (sub-accounts) of banks (branches of banks).

The procedure for the direction of decisions of tax authorities and data on remaining balance established by this Provision is applied also to the accounts of the tax agent opened in banks - the organization and the payer of collection - the organization, individual predprinimateleynalogoplatelshchik, payers of charges, tax agents, and also the notaries who are engaged in private practice (the lawyers who founded lawyer offices) - taxpayers, tax agents and to the translations of electronic money of specified persons.

The procedure established by this Provision extends also to customer accounts, not being banks, opened in organizations of the Bank of Russia - the divisions of settlement network of the Bank of Russia receiving orders of tax authority on write-off and money transfer from accounts of the taxpayer (the payer of charges, the tax agent) - the organizations, the individual entrepreneur in the budget system of the Russian Federation, the decision of tax authority on suspension of account transactions of the taxpayer organization in organization of the Bank of Russia or the decision on cancellation of suspension of account transactions of the taxpayer - the organization in organization of the Bank of Russia, and also directing data on balances in cash on accounts of the taxpayer organization in organization of the Bank of Russia on which transactions are suspended, in electronic form.

Chapter 1. General provisions

1.1. The terms provided by this Provision are applied in the value established by part one of the Tax Code of the Russian Federation.

1.2. Orders and decisions of tax authority, and also data on remaining balance receive and direct, respectively, those banks (branches of banks), in electronic form through the Bank of Russia, which signed with the Bank of Russia (on behalf of territorial office of the Bank of Russia) the agreement according to this Provision (further - the agreement) containing conditions about receipt of orders and (or) decisions of tax authority and (or) on the direction of data on remaining balance.

1.3. The Bank of Russia (on behalf of its territorial office) signs the agreement with bank on behalf of its branch to which the bank confers powers according to the conclusion of agreements, with conditions about receipt of orders and (or) decisions of tax authority and (or) on the direction of data on remaining balance in electronic form through the Bank of Russia. The Bank of Russia (on behalf of its territorial office) obtains information on provision of the specified powers from bank on behalf of its branch in case of agreement signature.

1.4. The direction in banks (branches of banks) and organization of the Bank of Russia of orders and decisions of tax authority, the direction is performed by banks (branches of banks) and organizations of the Bank of Russia of data on remaining balance in electronic form through:

Interregional Inspectorate of the Federal Tax Service on centralized data processing (further - MI FNS of Russia on DPC);

division of the Bank of Russia to which the administrative document of the Bank of Russia assigns powers on acceptance from MI FNS of Russia on DPC of orders and decisions of tax authority in electronic form, and also on transfer of MI FNS of Russia on DPC of data on remaining balance in electronic form (further - authorized division of the Bank of Russia);

territorial office of the Bank of Russia (further - TU of the Bank of Russia).

1.5. Rules of interaction of MI FNS of Russia on DPC and authorized division of the Bank of Russia are determined by bilateral regulations.

1.6. The direction in banks (branches of banks) and organization of the Bank of Russia of orders and decisions of tax authority, the direction is performed by banks (branches of banks) and organizations of the Bank of Russia of data on remaining balance in electronic form by exchange of electronic messages and (or) packets (groups) of electronic messages (further - messages) containing the constituted orders in electronic form or decisions of tax authority, data on remaining balance, notices, confirmations, notifications.

1.7. The direction in banks (branches of banks), organizations of the Bank of Russia, and also is performed by banks (branches of banks), organizations of the Bank of Russia through the Bank of Russia of the messages provided by this Provision using the means of cryptographic information security accepted to use in the Bank of Russia. For protection of messages against unauthorized access enciphering is used, for confirmation of authenticity and control of integrity of messages authentication codes are used (further - KA).

1.8. Join in the agreement and bilateral regulations:

procedure for use of means of cryptographic information security, procedure for ensuring information security when using means of cryptographic information security in case of exchange of messages;

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