Collection of debts from an institution that owes a certain amount is possible upon the provision of a judicial executive document. In order to arrange everything in compliance with the law, you need to have special permissive information, which is almost impossible to obtain, since accounts are opened in accordance with a bilateral agreement concluded, by which all personal information is protected by law.
Therefore, in order to solve the problem that has arisen, it is necessary to send a request to the tax authority to obtain information about the availability Money at the borrower's bank.
To collect a debt from a debtor, you need to prepare two documents:
There are no rules regarding applications for data on the debtor's accounts. Therefore, the design of the appeal is carried out in an arbitrary format. The main thing in this declaration is that the information entered about the debtor is enough to identify him. And of course, the request must be made in a business style, like any official letter of this kind.
In an application to the IFTS, when displaying data on the availability of funds in the debtor's bank, the following must be indicated:
In the appeal, you can additionally inform about the form in which it is desirable to send a response.
As additional arguments, you can present your passport along with the original of the executive act, which will increase the chances of receiving a positive response.
When accompanying additional materials, you need to make sure that at the time of contacting the IFTS general term submitted documents have not expired.
To send such an application, you need to prepare materials in 2 copies. When accepting materials, the inspector checks the correspondence of the original with the provided photocopies and, in the absence of comments, returns the original to the owner and puts a mark on the copy of the applicant for acceptance of the papers for consideration.
The resident is obliged to notify the tax inspectorate at the place of registration of the opening (re-registration) of accounts (deposits) and of the details in banking facilities located outside the Russian Federation no later than one month according to the template established by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6 / [email protected] dated September 21, 2010 and registered with the Ministry of Justice of the Russian Federation on October 18, 2010, registration number 18746. This template (KND 1120107) can be downloaded from
In addition, by order of the Federal Tax Service of the Russian Federation No. MMV-7-14 / [email protected] dated November 14, 2013, taking into account the amendments that were entered in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-14 / [email protected] dated December 20, 2013, recommended forms for submitting reports on accounts and deposits, in foreign banks through the Internet.
According to Article 319 of the APC (Arbitration Procedure Code) of the Russian Federation, the enforcement form is handed over to the lender, or, at his request, sent by the arbitration court for collection.
To execute a court order, the recoverer submits a request to the tax authority for the issuance of data on the availability of money in the borrower's bank. At the same time, the lender is required to take into account that paragraph 2 of Art. 102 of the Tax Code of the Russian Federation says that the tax structure does not have the right to disclose data on the names of banks and other credit institutions, the borrower's current accounts. Therefore, such data should be requested on the basis of legal norms, the essence of which is that the claimant has the right to receive the required information about the availability of funds in banking facilities and deposits of debtors, within the limits imposed by the court.
In view of the foregoing, the tax authorities can issue a response to the claimant's request for the availability of funds in the borrower's bank only upon providing the original or a notarized photocopy of the executive document, the validity of which has not expired.
After the tax officer checks the availability of the original execution form and other materials upon request, the original documents are returned to the recoverer, and the claimant's declaration is accepted for consideration.
To send a notice on the debtor's accounts, the recoverer may apply to any territorial structure. Of course, it is more convenient if the claimant applies to the territorial authority at the place of registration. When handing over materials in person, you must present the original writ of execution to be checked by a tax inspector. When sending papers in another way, it is necessary to attach a copy of the writ of execution certified by a notary to the message.
At the same time, you need to make sure that the collection time has not expired.
You can send an application for the acquisition of data about the borrower in the following ways:
Having sent a request, the Claimant has to wait for a response to his application. At the same time, the tax structure is obliged to send a response within 7 days from the date of registration of the letter (Law No. 229-FZ, part 10, article 69). At the same time, on the basis of the same Law, the tax authority may refuse to provide data on the availability of funds in the borrower's bank in banks to the claimant in the following moments:
There are no other grounds for refusing to respond to a request in the Law.
Below is one of the options for a sample application for obtaining data on the availability of funds in the debtor's bank.
Issuing invoices, opened by the firm in different financial institutions, is carried out in accordance with the rules of banking and tax secrecy. Representatives of government agencies, companies themselves, as well as collectors can receive information. Information about LLC settlement instruments is issued in the form of paper or electronic documents.
Information about bank accounts necessary for a reliable assessment financial stability and solvency of the company. The data may be required both by the organization itself and by its counterparties. The most common cases are:
A certificate of current accounts opened by the company in banks may be requested by bailiffs. The document becomes the basis for foreclosing money. Law enforcement agencies analyze the current state of the company. This is done as part of criminal investigations. The tasks of investigators are to identify crimes related to the laundering of criminal proceeds, the illegal withdrawal of capital from the country, and the sponsoring of terrorist and extremist groups.
You can get an up-to-date certificate of open current accounts at any tax office. The service explained the procedure for processing requests by letter No. GD-4-14/10122 dated 05/28/19. The agency stressed the lack of territorial binding and confidentiality of information. By general rules, only the director or authorized representative of the enterprise is entitled to apply. 30 days were allotted for consideration of the application. The term for the production of the document is established by Art. 12 of the law 59-FZ. In fact, you have to wait 5-10 days.
There is no standard form. The supervisory authority is guided by the standards of office work. The reference reflects:
Satisfaction of the request is possible only if the applicant complies with the requirements of the Order of the Ministry of Taxes of the Russian Federation No. BG-3-28 / 96. The regulations do not contain a single sample application. The request must contain the registration data of the legal entity, the signature of the director or representative, the purpose of obtaining the certificate, the legal justification (Law 59-FZ, Article 64 of the Tax Code of the Russian Federation).
The department devoted letter No. PA-4-6 / to the rules for filling out an application [email protected]. The request must indicate how the organization wishes to receive information. With the transition to electronic format, most of the documents are certified by the digital signature of the inspection and sent by email. Virtual references are legally binding. They are obliged to accept all power structures, courts and associations.
The fourth paragraph of order No. BG-3-28/96 establishes the permissible methods for sending documents to the tax office. You can contact:
Order No. BG-3-28/96 allows the use of other methods (mail, courier delivery). The condition is the possibility of identifying the applicant.
The period of validity of the certificate depends on the purpose of its use. For court cases, the document remains relevant for 1 month (determination of the Supreme Court of the Russian Federation on dispute No. A48-3145 / 2014 of 07/22/16). The special period may be set by local rules and regulations. So, the reduced period is introduced by state and corporate customers. The measure is aimed at admitting only bona fide participants to the procurement procedure.
A certificate of settlement accounts is issued by the tax office free of charge. There is no processing fee for the request.
Courts, prosecutors, bailiffs and law enforcement officers receive information in the order of interagency cooperation. The exchange of information is regulated by Art. 7.1 of the law 210-FZ. The rules for working with government agencies are additionally specified by internal regulations.
Third parties can obtain a certificate of the organization's accounts in exceptional cases. This right is granted to claimants Art. 69 of the law 229-FZ. The request can be sent to any tax authority. The condition for its execution is the presentation of the original or a notarized copy of the writ of execution (letter of the Federal Tax Service of the Russian Federation No. SA-4-9 / [email protected]). 7 working days are allotted for the preparation of the document with the same article.
Information can be obtained from lending institutions. It is enough for the company to send a written request to a personal manager. The bank will process the request and issue a certificate of open current accounts as soon as possible.
The document is formed on the basis of registration registers. The obligation of financial associations to keep records and make entries in the book on opening or closing accounts is established by clause 1.3 of the Instruction of the Central Bank of the Russian Federation No. 153-I. There is no standard form. The basis is the form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-2 / [email protected]. A fee may be charged for providing information. How much it costs to issue a certificate, customers will find out from the tariff plan. Sberbank of the Russian Federation, for example, issues electronic statements for free. It is proposed to order a document in the online office or mobile application.
Tinkoff clients receive certificates online. The cost depends on the type of information requested and starts at 290 rubles. When choosing individual tariffs, the commission is not withheld.
The terms are determined by the local rules of credit institutions. Internet services operate automatically and generate files instantly. Production of certificates on paper takes from one to several days.
Banks do not disclose information about settlement accounts to third parties. Credit organizations are required to adhere to confidentiality requirements (Article 26 of Law 395-1). The prohibition does not apply when applying for information by way of enforcement. bailiff or a creditor with a writ of execution can receive information within 7 business days (clauses 8 and 10 of article 69 of law 229-FZ).
honors bank statement is limitation. financial institution has the right to issue information only from its own register. The applicant will not have a complete picture. If the company has entered into agreements with several banks, only the IFTS can issue comprehensive data.
Thus, information about LLC's settlement instruments is confidential. You can request them at the tax office or the bank. In this case, the applicant is obliged to indicate the purpose, as well as confirm that he has access to the data. Appeals are considered in general order- no more than 30 days. The only exceptions are requests sent within the framework of enforcement proceedings. Law 229-FZ takes only 7 days to process them.
The IFTS refused the organization to receive a certificate of its open accounts in the bank to provide the bank, motivating his refusal Art.86, Art. 102 of the Tax Code and clause 6 of the Procedure for the provision of confidential information (hereinafter referred to as the Procedure) and clause 11 of the Procedure. The request was submitted on the letterhead of the organization, signed by the head and sealed and had the following content: "Based on subparagraph 2 of paragraph 5 of Article 64 tax code RF LLC ... asks for a certificate containing a list of all open bank accounts of the organization, for submission to a credit institution. "Are the actions of tax authorities legal and how to correctly make the above request. Thank you.
The refusal is invalid.
At the same time, it is possible that the reference to Art. 64 of the Tax Code of the Russian Federation - this norm is indicated if a certificate is needed to obtain a tax deferral. In other cases, reference should be made to Art. 21 of the Tax Code of the Russian Federation and the Law of July 27, 2006 No. 149-FZ “On Informatization, Information Technologies and Information Protection”.
Currently, information about open accounts of organizations is not contained in the Unified State Register of Legal Entities, therefore, certificates of open accounts are obtained on the basis of ordinary requests. Legal Requirements not set for this request. It is compiled and drawn up in any form on the letterhead of the organization (here is a sample: http://www.1gl.ru/#/document/118/22306/bssPhr21/). The request must indicate the purpose for which account information is requested (for example, to submit it to the bank) and the legal basis for the request - in this case, one can refer to Art. 21 of the Tax Code of the Russian Federation and the Law of July 27, 2006 No. 149-FZ “On Informatization, Information Technologies and Information Protection”.
Rationale
LETTER OF THE FTS OF RUSSIA DATED 23.05.2011 No. PA-4-6/ [email protected]
“Having considered the appeal regarding the issue of providing tax authorities with information about the organization’s open bank accounts, I inform you the following. In accordance with the provisions of Article 12 of Federal Law No. 227-FZ dated 07.27. with the adoption of the Federal Law "On the organization of the provision of state and municipal services", subparagraph "c" of paragraph 1 and subparagraph "r" of paragraph 2 of Article 5 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" became invalid from January 1, 2011. In this regard, from the specified date in the Unified state register legal entities (USRLE) and the Unified State Register individual entrepreneurs(EGRIP) there is no information on bank accounts of legal entities and individual entrepreneurs, respectively.*
Thus, the extracts from the Unified State Register of Legal Entities and the EGRIP, provided by the tax authorities in the prescribed manner to interested parties, do not contain information about the accounts.
At the same time, the organization has the right to apply to the tax authority with an official request about the bank accounts it has, information about which the tax authority has.
This request must be made in writing on a form in accordance with the requirements of office work and sealed or sent to in electronic format via telecommunication channels with details that allow identifying the fact of the user's application to the tax authority.
The request must also contain an indication of the purpose and legal basis for requesting confidential information and be signed by an authorized official.*
At the same time, it should be taken into account that if an organization submits a request to the tax authority through a representative, its powers under paragraph 3 of Article 26 of the Tax Code of the Russian Federation must be documented.
LETTER OF THE FTS OF RUSSIA DATED 16.09.2014 No. SA-4-14/ [email protected]
“The Federal Tax Service, having considered the appeal, reports the following.
Tax authorities in the performance of the functions assigned to them are guided by legislative and regulatory legal acts adopted in accordance with them.
By virtue of the provisions of Article 84 and Article 102 of the Tax Code of the Russian Federation, information about a taxpayer from the moment of registration with a tax authority is a tax secret that is not subject to disclosure by tax authorities or their officials, except as otherwise provided by federal law.
At present, information about the bank accounts of an organization can be provided by the tax authorities on the basis of the provisions of the Federal Law of July 27, 2006 No. 149-FZ "On Informatization, Information Technologies and Information Protection" accounts opened with banks) and Federal Law No. 229-FZ of 02.10.2007 "On Enforcement Proceedings" (hereinafter - Law No. 229-FZ) (to the recoverer on the accounts of the debtor organization). *
Based on paragraph 3 of Article 8 of Law No. 149-FZ, an organization has the right to receive from state bodies, local government bodies information directly related to the rights and obligations of this organization, as well as information necessary in connection with interaction with these bodies in the implementation of this organization its statutory activities.
At the same time, Article 6 of Federal Law No. 149-FZ establishes that the information owner, in this case the Federal Tax Service (its territorial bodies), which exercises the powers of the information owner on behalf of Russian Federation, has the right to allow or restrict access to information, determine the procedure and conditions for such access, and in exercising its rights is obliged to observe the rights and legitimate interests of other persons, to restrict access to information, if such an obligation is established by federal laws.
The procedure for access to confidential information of tax authorities was approved by order of the Ministry of Taxation of Russia No. BG-3-28/96 dated March 3, 2003 "On approval of the procedure for access to confidential information of tax authorities" (registered with the Ministry of Justice of Russia on March 26, 2003, registration No. 4334) (hereinafter - order No. BG-3-28/96). The specified order does not contain provisions for setting deadlines for the provision of confidential information at the request of the applicant.
In accordance with the provisions of Article 12 of Federal Law No. 59-FZ of May 2, 2006 "On the Procedure for Considering Appeals from Citizens of the Russian Federation" (hereinafter - Law No. 59-FZ), a written appeal received by a state body is considered within 30 days from the date of its registration.
In exceptional cases, as well as in the case of sending a request provided for by part 2 of article 10 of Law No. 59-FZ, the head government agency or an official or an authorized person has the right to extend the period for consideration of the application for no more than 30 days, notifying the citizen who sent the application of the extension of the period for its consideration.
Also, part 8 of Article 69 of the Federal Law of 02.10.2007 No. 229-FZ "On Enforcement Proceedings" provides that if there is no information about the debtor's property, then the bailiff requests this information from the tax authorities, other authorities and organizations, based on the amount of debt, determined in accordance with part 2 of this article. The recoverer, if he has a writ of execution with an unexpired deadline for presentation for execution, has the right to apply to the tax authority with an application for the provision of this information.
According to paragraph 10 of Article 69 of Law No. 229-FZ tax authorities provide the requested information within seven days from the date of receipt of the request.
The above laws are posted in the reference and information systems of the information and telecommunication network Internet.
Tax Code of the Russian Federation
« Article 21. Rights of taxpayers (payers of fees)
1. Taxpayers have the right to:*
1) receive free information (including in writing) from the tax authorities at the place of their registration on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it; legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms tax returns(calculations) and explanations on the procedure for their completion;
2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities- on the issues of applying, respectively, the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax incentives if there are grounds and in the manner prescribed by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;
5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;
6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;
8) be present during the field trip tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;
10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;
11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.*
3. Fee payers have the same rights as taxpayers.
4. Any of the participants in the investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.”
Learn strangers Bank details possible, but only in certain cases.
Claimant if he has a writ of execution with an unexpired deadline for presentation for execution, he has the right to apply to the tax authority with an application for the submission of this information.
The claimant may apply for this information at any territorial tax authority, including the IFTS (or FTS) at its location.
When applying to the tax authority with a request to obtain information on the accounts of the debtor to confirm their rights to receive the specified information must be presented at the same time. the original or duly certified (by a notary or the court that issued the writ of execution to the recoverer) a copy of the writ of execution with an unexpired presentation for execution.
In the event that a copy of the writ of execution certified by an authorized official of the organization that is the recoverer is submitted to the tax authority, at the same time script executive order.
A properly executed request can be sent by mail (if it is necessary to receive confirmation of receipt by the addressee - by registered mail with notification), or presented to the tax authority in person (through an authorized representative - by proxy).
Upon presentation by the recoverer personally to the tax authority of the original executive person the tax authority, after documenting the fact of its existence, returns the original writ of execution to the recoverer.
In all other cases of sending a request with a copy of the writ of execution, certified by an authorized official of the recovering organization, the tax authority will verify the accuracy of the received copy of the writ of execution (by sending a corresponding request to the court that issued this writ of execution).
The tax authorities submit the requested information to within 7 days from the date of receipt of the request.
By virtue of the provisions of Article 84 and Article 102 of the Tax Code, information about a taxpayer from the moment of registration with a tax authority is a tax secret that is not subject to disclosure by tax authorities or their officials, except as otherwise provided by federal law.
The procedure for access to confidential information of tax authorities was approved by order of the Ministry of Taxation of Russia dated 03.03.2003 No. BG-3-28/96.
In accordance with paragraph 11 of the Procedure, a request for the provision of confidential information is drawn up and sent in writing on the forms of the established form.
When sending requests via TCS, the signature of the applicant is confirmed by an electronic digital signature.
A citizen, in order to obtain information about his bank accounts, has the right to personally apply with a request drawn up in any form, presenting an identity document; submit an application through the service "Personal account of the taxpayer for individuals” (section: “free form application”) or send a request to the TCS, signed with your enhanced qualified electronic signature.
An applicant can apply for information about their bank accounts at any territorial tax authority, including at the place of its location (residence (stay)).
When making a request, the applicant must take into account the fact that information about the accounts (deposits) of individuals is submitted by banks to the tax authorities from July 1, 2014. Information on bank accounts previously opened by individuals (if such accounts have not been closed or there have been no changes) tax authorities do not have. Also, the tax authorities do not have information on the movement of funds on the accounts. The applicant can request such information from the bank where the account is opened.Explanations on this issue, in particular, are given in the letters of the Federal Tax Service,.
All legal entities, which operate in the territory of the Russian Federation, are required to open a current account. If earlier entrepreneurs themselves requested a certificate of opening an account and notified the tax authority, now all powers are vested in the bank. We will consider in the article what help may be required for and how to get it.
Consider when an entrepreneur may need an official document reflecting all his accounts:
It should be borne in mind that a document reflecting accounts may be required at any time during the implementation of activities. For example:
There are only two legal ways, with the help of which each entrepreneur will be able to obtain a certificate of existing accounts:
Information about your accounts is a banking secret, which is why not everyone can get information, but a strictly limited circle of applicants. According to the law, a certificate can be provided:
Separately, it should be noted that collectors can receive information, in accordance with paragraph 8 of Art. 69 "On Enforcement Proceedings".
In response to an application for issuance, a bank or tax office is required to provide a document.
As for the form of the certificate itself, it is approved on legislative level. It must include:
You can request a document via the Internet and save personal time. To make a request, you must visit the official website of the tax service and enter the client's personal account. This is the only way you can make a request.
If you are not registered on the single portal of the Federal Tax Service, then you should initially register, following which you will receive a login and password. It is important to note that you will need an electronic signature to register.
After logging in to your personal account, you will need to:
You can get help in person or request it electronically, to your personal or work email address. To get help, prepare:
You can get a certificate that will reflect all your accounts only after submitting an application. AT this document should indicate:
Help sample:
After submitting the application, you must wait until the certificate is ready. At the legislative level, a period of 5 to 30 days has been approved.
As for the cost, the Federal Tax Service makes a certificate completely free of charge. As for the bank, the cost of the service is set by the internal regulations of the financial company and can range from 3,000 to 10,000 rubles. As for the maximum limit, it may be charged for speeding up, for example, for preparing a certificate within a day.
The cost of a referral depends on:
