On procedure for tax authorities to submit certain tax documents to bank and for banks to submit certain bank documents to tax authority in electronic form

In order to meet the requirements of Part 1 of the Tax Code of the Russian Federation, the Bank of Russia worked out Bank of Russia Regulation No. 440-P, dated 6 November 2014, ‘On the Procedure for Tax Authorities to Submit Certain Tax Documents to the Bank and for Banks to Submit Certain Bank Documents to the Tax Authority in Electronic Form in Cases Stipulated by the Tax and Duty Legislation of the Russian Federation’.

This document will replace Bank of Russia Regulation No. 365-P, dated 29 December 2010, ‘On the Procedure for the Authorities to Submit Tax Authority Order and Tax Authority Decision to the Bank and for Banks to Submit Information on Cash Balances to the Tax Authority in Electronic Form’ and meets the requirements of Articles 46, 60 and 76 of the Tax Code of the Russian Federation.

Bank of Russia Regulation No. 440-P has been submitted to the Ministry of Justice of the Russian Federation for the state registration and is to be communicated to credit institutions as required.

Bank of Russia Regulation No. 440-P becomes effective from 4 May 2015.

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21.11.2014 00.00.00