Екатерина Уцына
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Налоговая служба обновила формы представления банками (операторами по переводу денежных средств) информации по запросам налоговых органов (приказ ФНС России от 31 декабря 2019 г. № ММВ-7-2/679@). Документ вступает в силу по истечение шести месяцев после его официального опубликования. В настоящее время приказ находится на регистрации в Минюсте России. Приказом утверждаются следующие формы документов:
форма справки о наличии счетов (специальных банковских счетов); форма справки об остатках денежных средств (драгоценных металлов) на счетах (специальных банковских счетах); форма выписки по операциям на счете (специальном банковском счете); форма справки о наличии вкладов (депозитов); форма справки об остатках денежных средств (драгоценных металлов) на вкладах (депозитах); форма выписки по операциям по вкладу (депозиту); форма справки об остатках электронных денежных средств; форма справки о переводах электронных денежных средств.
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
Формы документов, касающиеся предоставления сведений по вкладам являются новыми, в действующем в настоящее время приказе их нет. Они могут предоставляться как в отношении организаций или предпринимателей, так и физлиц, ими не являющимися, а также нотариусов, занимающихся частной практикой и адвокатов, учредивших адвокатский кабинет. В сведениях по вкладу указывается номер счета, дота открытия вклада, дата окончания срока вклада и фактическая дата закрытия, а также код валюты вклада.
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