ФНС России разъяснила, в каких случаях счета физлиц подлежат налоговым проверкам

Елена Самтынова

ФНС России разъяснила, в каких случаях счета физлиц подлежат налоговым проверкам
dedivan1923 / Depositphotos.com

На официальном сайте ФНС России опубликованы разъяснения о том, какая именно информация сможет послужить основанием для проведения налоговыми органами проверки счетов физического лица.

В частности, ФНС России напоминает1, что банки обязаны информировать налоговые органы по мотивированному запросу:

с 1 июля 2014 года – об открытии или закрытии счетов, вклада (депозита), об изменении реквизитов счета, вклада (депозита) физлиц согласно п. 1 и п. 2 ст. 86 Налогового кодекса в редакции Федерального закона от 28 июня 2013 г. № 134-ФЗ);с 1 сентября 2016 года – в соответствии с п. 1.1 ст. 86 Налогового кодекса РФ в редакции Федерального закона от 3 июля 2016 г. № 241-ФЗ;с 1 июня 2018 г. – о наличии счетов, вкладов (депозитов), об остатках и движении средств по счетам, открытым в драгоценных металлах (п. 2 ст. 86 Налогового кодекса РФ в редакции Федерального закона от 27 ноября 2017 г. № 343-ФЗ);с 1 апреля текущего года в налоговую службу банки обязаны будут предоставлять сведения по счетам электронных кошельков (п. 1.1 ст. 86 Налогового кодекса РФ в редакции Федерального закона от 29 сентября 2019 года № 325-ФЗ).

Как отмечается, запросить указанную информацию об операциях по счету физического лица, включая выписки по счетам, к которым привязаны платежные карты (с 1 апреля также по электронным кошелькам физлица), налоговые органы могут только в рамках проведения налоговых проверок, согласованных с руководителем регионального Управления ФНС или руководителем ФНС России (его заместителем). Без проведения указанных проверок налоговые органы не имеют прямого доступа к счетам физлиц и не смогут контролировать движение средств по ним.

В качестве примера основания для проведения проверки указана любая информация о том, что физлицо нелегально осуществляет предпринимательскую деятельность. В этом случае такого «предпринимателя» могут пригласить в налоговую инспекцию для дачи пояснений на предмет наличия незадекларированного дохода. При этом ФНС России опровергает информацию, появившуюся в СМИ, о повсеместном вызове владельцев карт, применении санкций за все невыясненные поступления на карты граждан, связанных с поправками в законодательство, вступающими в силу с 1 июля 2020 года. Ведомство подчеркивает, что такие сведения не соответствуют действительности.


1 С текстом Разъяснений можно ознакомиться на официальном сайте ФНС России (https://www.nalog.ru/rn77/news/activities_fts/9582963/).

Источник: garant.ru

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