Утвержден порядок контроля за исполнением банками обязанностей, предусмотренных НК РФ

Екатерина Уцына

Утвержден порядок контроля за исполнением банками обязанностей, предусмотренных НК РФ
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ФНС России разработала порядок контроля за исполнением банками обязанностей, установленных Налоговым кодексом, например, таких как обязанности по приостановлению операций по счетам, переводов электронных денежных средств организаций и ИП; по исполнению поручений на перечисление налогов, сборов, страховых взносов (приказ ФНС России от 25 декабря 2019 г. № ММВ-7-8/659@). Документ вступает в силу по истечение месяца со дня его официального опубликования, т. е. с 28 июня 2020 года.

Так, согласно документу, налоговые органы могут проводить мероприятия налогового контроля за исполнением банками обязанностей, в отношении неопределенного круга налогоплательщиков, плательщиков сборов, плательщиков страховых взносов, ответственных участников консолидированных групп налогоплательщиков, налоговых агентов, а также в отношении конкретного налогоплательщика, плательщика сбора, плательщика страховых взносов, ответственного участника консолидированной группы налогоплательщиков, налогового агента.

Период, за который осуществляются мероприятия контроля, не может превышать трех календарных лет, предшествующих году, в котором вынесено соответствующее решение. А срок их проведения не может превышать двух месяцев. Продлен он может быть еще на два месяца только в ряде установленных случаев. Например, если банк имеет в своем составе более четырех филиалов, если он не представил в установленный срок затребованных документов или воспрепятствовал осуществлению мероприятий контроля.

Что касается налогового контроля за исполнением банками обязанностей в отношении конкретного налогоплательщика, плательщика сбора, плательщика страховых взносов, ответственного участника консолидированной группы налогоплательщиков, налогового агента, то они осуществляются без вынесения решения при установлении налоговым органом факта нарушения банком обязанности, связанной с исполнением направленного налоговым органом в банк поручения (решения, запроса).

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Также правилами устанавливаются формы документов, применяемых в ходе налогового контроля, в том числе протокол осмотра помещения банка, постановление о производстве выемки, опись изъятых документов и предметов, протокол допроса свидетеля и другие.

Источник: garant.ru

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