PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of November 6, 2014 No. 440-P

About procedure for the direction in bank of separate documents of tax authorities, and also the directions bank in tax authority of separate documents of bank electronically in cases, stipulated by the legislation the Russian Federation about taxes and fees

Based on part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, the Art. 3824) and the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; Art. No. 27 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 26, Art. 3395; No. 27, Art. 3634; No. 30, of the Art. 4219) the Bank of Russia establishes procedure for the direction in bank electronically of the following documents of tax authorities:

orders of tax authority on write-off and money transfer from accounts of the taxpayer (the payer of collection, the tax agent) - the organization or the individual entrepreneur, the order of tax authority on the translation of electronic money of the taxpayer (the payer of collection, the tax agent) - the organization or the individual entrepreneur in the budget system of the Russian Federation (further - the order of tax authority);

decisions of tax authority on suspension of account transactions of the taxpayer - the organization in bank and the translations of its electronic money or the decision on cancellation of suspension of account transactions of the taxpayer - the organization in bank and the translations of its electronic money (further - the decision of tax authority on transactions and the translations);

decisions of tax authority on suspension of action of the order of tax authority, the decision of tax authority on cancellation of suspension of action of the order of tax authority, the decision of tax authority on withdrawal of the orders of tax authority which are not performed (fully or partially) (further - the decision of tax authority on the order of tax authority);

and also procedure for the direction bank in tax authority electronically the following documents of bank:

data on balances in cash of the taxpayer - the organization on bank accounts according to which transactions are suspended, data on remaining balance of electronic money which translation is suspended (further - data on balances in cash);

data on impossibility of performance of the order of tax authority on transfer of tax in the budget system of the Russian Federation at the scheduled time due to the lack of (insufficiency) of money on the account of the taxpayer, and also about impossibility of performance of the order of tax authority or the order of the taxpayer on transfer of tax in the budget system of the Russian Federation at the scheduled time due to the lack of (insufficiency) of money on the correspondent account of bank (bank branch) opened in the Bank of Russia (further - data on non-execution of the order).

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. The procedure for the direction electronically decisions of tax authority on transactions and the translations and data on balances in cash 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 entrepreneurs - taxpayers, 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 for the direction is applied by bank in the tax authority electronically data on non-execution of the order established by this Provision also to orders of tax agents, payers of charges and extends to transfer in the budget system of the Russian Federation of charges, penalty fee and penalties.

The procedure for the direction in bank of documents of tax authority, the direction bank in the tax authority of documents of bank provided by this Provision extends also to divisions of the Bank of Russia, information on which is included in the Reference book of bank identification codes of participants of the calculations making payments through settlement network of the Central bank of the Russian Federation (Bank of Russia), and payment processing centers of the Bank of Russia (further - the Reference book of BIC of Russia), except for field organizations of the Bank of Russia, not being participants of electronic calculations according to the Reference book of BIC of Russia, structural divisions of central office of the Bank of Russia, head storage and interregional storages of the Central storage of the Bank of Russia (further - division of the Bank of Russia).

1.3. The direction in banks and divisions of the Bank of Russia of documents of tax authorities, the direction to tax authorities is performed by banks and divisions of the Bank of Russia of documents of banks through:

subordinated FNS of Russia the organization according to the signed interservice agreements, provisions, protocols (further - authorized organization FNS of Russia);

The center of information technologies of the Bank of Russia (further - TsIT of the Bank of Russia);

divisions of informatization of territorial offices of the Bank of Russia, division of informatization of Department of field organizations of the Bank of Russia (further in case of joint mentioning - divisions of informatization of TU of the Bank of Russia).

The direction tax authorities of documents of tax authorities in field organizations of the Bank of Russia, the direction to tax authorities is performed by field organizations of the Bank of Russia of documents of banks through Department of field organizations of the Bank of Russia.

1.4. Interaction of authorized organization FNS of Russia, TsIT of the Bank of Russia, divisions of informatization of TU of the Bank of Russia, banks, divisions of the Bank of Russia according to procedure for the direction in bank of documents of tax authorities, and also procedure for the direction by bank in tax authority of documents of bank, established by this Provision, is performed by exchange of electronic messages and (or) packets (groups) of electronic messages (further - messages) containing the documents of tax authority, documents of bank, and also the notice, the receipt, confirmation, the notification constituted electronically.

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