Екатерина Уцына
ikinciadres / Depositphotos.com
Налоговая служба напомнила на своем официальном сайте об истечении срока представления отчета о движении денежных средств и иных финансовых активов по счетам (вкладам) в банках и иных организациях финансового рынка, расположенных за пределами территории РФ (постановление Правительства РФ от 12 декабря 2015 г. № 1365). Представляют его физлица, являющиеся резидентами, ежегодно до 1 июня года, следующего за отчетным годом.
В отличие от прошлого периода физлица в отчетности за 2020 год должны представить сведения о движении средств не только на счетах в банках, но и иных организациях финансового рынка (форма отчета утв. постановлением Правительства РФ от 17 апреля 2020 г. № 528). А начиная с отчетности за 2021 год нужно будет в составе отчета указывать еще и сведения об остатках и движении иных финансовых активов по своим зарубежным счетам в организациях финансового рынка (ст. 2 Федерального закона от 31 июля 2020 г. № 291-ФЗ, форма утв. постановлением Правительства РФ от 9 декабря 2020 г. № 2051). При этом, как указывает налоговая служба, по желанию физлица отчитаться за 2020 год можно и по новой форме.
Форма
СКАЧАТЬ
Отчет о движении средств физического лица — резидента по счету (вкладу) в банке за пределами территории Российской Федерации
Другие формы
Обратите внимание, что за непредставление, а также несвоевременное представление отчета предусматривается административная ответственность (ч. 6 ст. 15.25, ч. 6.1 ст. 15.25, ч. 6.2 ст. 15.25, ч. 6.3 ст. 15.25 КоАП РФ). При повторном непредставлении отчета штраф составит 20 тыс. руб.
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