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

of June 9, 2014 No. CA-4-14/11070

About execution of obligations by banks according to the message in tax authorities of data on accounts

According to article 15 of the Federal constitutional Law of March 21, 2014 No. 6-FKZ "About acceptance to the Russian Federation of the Republic of Crimea and education as a part of the Russian Federation of new subjects - the Republic of Crimea and the federal city of Sevastopol" the legislation of the Russian Federation on taxes and fees is applied in the territories of the Republic of Crimea and the federal city of Sevastopol since January 1, 2015. Till January 1, 2015 in the territories of the Republic of Crimea and the federal city of Sevastopol of the relation on establishment, introduction and collection of taxes and charges, including on establishment of tax benefits, and also the relations arising in the course of implementation of tax control, appeal of acts of tax authorities, actions (failure to act) of their officials and accountability for making of tax offense are regulated by regulatory legal acts according to the Autonomous Republic of Crimea and the city of Sevastopol, Republic of Crimea and the city with special status of Sevastopol, the Republic of Crimea and federal city of Sevastopol.

The resolution of Presidium of the State Council of the Republic of Crimea of April 11, 2014 No. 2010-6/14 approves Regulations on features of application of the legislation on taxes and fees in the territory of the Republic of Crimea during transition period by which Item 13 it is determined that in the territory of the Republic of Crimea the legislation of the Russian Federation on taxes and fees, except for the provisions governing the relations on establishment, introduction and collection of the land tax and collection of the state fee is applied in the relation:

legal entities whose location is the territory of the Republic of Crimea, and the individual entrepreneurs living in the territory of the Republic of Crimea, data on whom are entered respectively in the Unified State Register of Legal Entities (USRLE) and the Unified State Register of Private Entrepreneurs (USRPE), - from the date of entering of data into the specified state registers;

branches and representative offices of the Russian organizations created in the territory of the Republic of Crimea - from the date of entering of data on their creation into the Unified State Register of Legal Entities (USRLE);

other separate divisions of the Russian organizations, and also separate divisions of the foreign organizations created in the territory of the Republic of Crimea after March 18, 2014 - from the date of creation of separate division.

By article 18 of the law of the city of Sevastopol of April 18, 2014 No. 2-ZS "About features of application of the legislation on taxes and fees in the territory of the federal city of Sevastopol" it is determined that in the territory of the federal city of Sevastopol the legislation of the Russian Federation on taxes and fees, except for the provisions governing the relations on establishment, introduction and collection of the land tax and collection of the state fee is applied in the relation:

- legal entities whose location is the territory of the federal city of Sevastopol, and the individual entrepreneurs living in the territory of the federal city of Sevastopol, data on whom are entered respectively in the Unified State Register of Legal Entities (USRLE) and the Unified State Register of Private Entrepreneurs (USRPE), - from the date of entering of data into the specified state registers;

- branches and representative offices of the Russian organizations created in the territory of the federal city of Sevastopol - from the date of entering of data on their creation into the Unified State Register of Legal Entities (USRLE);

- other separate divisions of the Russian organizations, and also separate divisions of the foreign organizations created in the territory of the federal city of Sevastopol after March 18, 2014 - from the date of creation of separate division.

In connection with the appeals of banks on the question concerning the message of data on opening of accounts to legal entities in the conditions of the above situation, FNS of Russia reports the following.

To the Russian commercial banks and other organizations having the license of the Central bank of the Russian Federation, performing activities in the territories of the Republic of Crimea and the federal city of Sevastopol including through the branches (further - banks (branches of banks)), it is necessary to report about opening (closing, change of details) of accounts to the organizations, the individual entrepreneurs registered and staying on the registry in tax authority according to the Russian legislation in tax authority in the location of bank (bank branch) according to Item 1 of article 86 of the Tax Code of the Russian Federation in accordance with the established procedure.

When opening accounts to the legal entities taking according to constituent documents the location in the territories of the Republic of Crimea and the federal city of Sevastopol on the date of acceptance to the Russian Federation of the Republic of Crimea, the federal city of Sevastopol and education as a part of the Russian Federation of new subjects, to banks it is recommended to send the corresponding data to tax authorities of the Republic of Crimea.

FNS of Russia asks the Central bank of the Russian Federation to bring this letter to the commercial banks and other credit institutions having the license of the Central bank of the Russian Federation.

Valid counselor of state of the Russian Federation 2 classes

S. A. Arakelov


Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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