Banking law. Duties and responsibilities of a credit organization as a participant in tax legal relations (the most important)

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Banking law. Duties and responsibilities of a credit organization as a participant in tax legal relations (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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36. Duties and responsibilities of a credit institution as a participant in tax legal relations

The Tax Code of the Russian Federation, as a participant in tax legal relations, imposes the following obligations on the bank:

1) within five days, notify the tax authority about the opening or closing of a bank account of an organization, an individual entrepreneur (Article 86 of the Tax Code of the Russian Federation) - in order to control cash flows, tax authorities need information about bank accounts opened by taxpayers, and banks are also required to issue certificates to tax authorities on transactions and accounts of organizations and citizens engaged in entrepreneurial activities without forming a legal entity, within five days after a reasoned request from the tax authority;

2) timely fulfill the instructions of taxpayers, levy payers, tax agents for the transfer of tax (levy) amounts. The order to transfer the tax is executed by the bank without fail within one business day. Service fees for such transactions are not charged (clause 2, article 60 of the Tax Code of the Russian Federation);

3) execute the decisions of the tax authority on the suspension of operations on the accounts of the taxpayer, the payer of fees, the tax agent. A credit organization is not entitled to move through the bank accounts of the taxpayer if the bank has a decision to suspend operations on the accounts of this person;

4) to execute the decisions of tax authorities on the collection of taxes (fees) at the expense of the funds of the debtors;

5) issue certificates to the tax authorities on transactions and accounts of organizations and individual entrepreneurs upon a reasoned request.

Special tax offenses are otherwise called tax offenses of banks. Banks (credit organizations) are special subjects of a tax offense, because: on the one hand, credit organizations are the same taxpayers as other legal entities; on the other hand, they play the role of financial intermediaries in the national economy of the country and carry out settlements between economic entities.

Therefore, the Tax Code of the Russian Federation imposes on them, in addition to the obligations common to all taxpayers to pay legally established taxes, and special obligations. The bank must:

1) open a bank account for customers only after they present a certificate of tax registration;

2) to fulfill in time the instructions of their clients (taxpayers and payers of fees) on the transfer of amounts of tax or fee to the budget;

3) by decision of the tax authorities, suspend operations on the accounts of their client (taxpayer or tax agent);

4) within one business day, execute the collection order (instruction) of the tax authority to write off the amount of tax (including penalties) from the account (if there are sufficient funds on the corresponding account) of the bank's client - an unscrupulous taxpayer.

Responsibility for non-performance of these duties is established separately and enshrined in Ch. 18 of the Tax Code of the Russian Federation "Types of violations by the bank of obligations stipulated by the legislation on taxes and fees, and responsibility for their commission." There are five types of tax offenses of these subjects:

1) violation by the bank of the procedure for opening an account for a taxpayer;

2) violation of the deadline for the execution of an order to transfer a tax or fee;

3) non-fulfillment by the bank of the decision of the tax authority to suspend operations on the accounts of the taxpayer, the payer of the fee or the tax agent;

4) non-execution by the bank of the decision to collect taxes and fees, as well as fines;

5) failure to provide tax authorities with information on the financial and economic activities of taxpayers - bank clients.

Author: Belousov D.S.

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