Table of contents (expand)
- The concept and subject of banking law
- Method and system of banking law
- The science of banking law and banking law as an academic discipline
- Banking law norm, norm structure
- Types of banking law norms, their implementation
- Sources of banking law
- Acts of the Bank of Russia
- The effect of acts of banking legislation in time, space and circle of persons
- Banking system of the Russian Federation
- Banking. Banking operations and transactions
- Characteristics of banking legal relations
- Object, content and subjects of banking legal relations
- Legal status of the Bank of Russia
- Governing bodies of the Bank of Russia
- National Banking Council
- Principles of organization and structure of the Bank of Russia. General characteristics of his competence
- Competence of the Bank of Russia in the field of monetary policy
- Competence of the Bank of Russia in the field of cash and non-cash money circulation
- The Bank of Russia as a body of banking regulation and banking supervision, its powers
- Interaction of the Bank of Russia with authorities, its international and foreign economic activity
- Reporting and audit of the Bank of Russia
- Interaction of the Bank of Russia with credit institutions. Bank checks
- Liability of credit institutions
- Credit organizations
- Unions and associations of credit organizations. Banking group and banking holding
- Establishment of a credit organization, preliminary stage
- Signing the memorandum of association and registration of a credit organization
- Constituent documents and authorized capital
- Confirmation of payment of the authorized capital
- Licensing. Refusal to issue a license and state registration of credit institutions
- Peculiarities of establishing a credit organization with foreign investments or a branch of a foreign bank
- Business plan of a credit organization
- Procedure for opening a subdivision and representative office of a credit institution in the Russian Federation
- The procedure for opening and closing branches of a credit institution outside the territory of the Russian Federation
- Features of registration of changes in the name and location (postal address) of a credit institution
- Duties and responsibilities of a credit institution as a participant in tax legal relations
- Liability of Credit Institutions for Certain Types of Offenses
- banking secrecy. Accounting, reporting, audit, antitrust activities of credit institutions
- Bank deposit (deposit)
- Bank account
- Characteristics of types of bank accounts
- Direct and indisputable debiting of funds from bank accounts
- Credit agreement. The procedure for providing funds under a loan agreement
- Loans from the Bank of Russia to credit institutions secured by the pledge of securities. Settlement and cash operations
- Collection of funds and other valuables in credit institutions. Settlement legal relations
- Payment order and letter of credit
- Collection and check
- Interregional electronic payments in the Russian Federation
- Trust property management
- Interbank transactions. Bank deposit insurance
- Currency regulation. Currency and currency values
- Residents and non-residents, their rights and obligations
- Currency transactions between residents and non-residents
- Internal currency market of the Russian Federation. Resident and non-resident accounts
- Currency control
- Taxation of credit institutions
- Taxation of credit organizations on profits of organizations
- Taxation of credit organizations with a unified social tax
- Taxation of credit institutions with corporate property tax
- Taxation of credit organizations with VAT
37. Responsibility of credit institutions for certain types of offenses
Responsibility for unlawful failure to report information to the tax authority is provided for in Art. 129.1 of the Tax Code of the Russian Federation. This offense is classified as a general tax offense, entails a fine in the amount of 1 thousand rubles. The same acts committed repeatedly during a calendar year are punishable by a fine of 5 thousand rubles.
Object of offenses - public order in the field of tax control by tax authorities. The subjects of offenses are persons participating in tax control measures as witnesses.
The objective side of the offense is the failure to provide information necessary for tax control. The subjective side is intent or negligence.
Responsibility for violation by the bank of the procedure for opening an account for a taxpayer is provided for in Art. 132 of the Tax Code of the Russian Federation. This offense is classified as a special tax offense of credit institutions, the collection of a fine in the amount of 10 thousand rubles.
Failure by a bank to report to the tax authority information about the opening or closing of an account by an organization or individual entrepreneur is punishable by a fine of 20 rubles.
Object of offenses - public order in the field of taxation.
The subjects of offenses are credit institutions.
The objective side of the offense lies in the action (opening an account in violation of the established procedure) or inaction (failure to provide information to the tax authorities). The subjective side, as a rule, is intent.
Responsibility for non-execution by the bank of the decision to collect taxes and fees, as well as fines, is provided for in Art. 135 of the Tax Code of the Russian Federation The offense is classified as a special tax offense of credit institutions, the collection of penalties in the amount of 1/150 of the refinancing rate of the Central Bank of the Russian Federation, but not more than 0,2% for each day of delay.
The performance by the bank of actions to create a situation of lack of funds on the account of the taxpayer, the payer of the fee or the tax agent, in respect of which, in accordance with Art. 46 of the Tax Code of the Russian Federation, the bank has a collection order from the tax authority, is punishable by a fine of 30% of the amount not received as a result of illegal actions of the bank.
Object of the offense - financial interests of the state, constituent entities of the Russian Federation and municipalities, public order in the field of taxation.
The subject of the offense is a credit institution. The objective side of the offense consists in inaction (unlawful failure by the bank to comply with the decisions of the tax authority within the time period established by law) or action (creating a situation of lack of funds in the account of the taxpayer, payer of the fee or tax agent). The subjective side of this offense, as a rule, is expressed in direct intent.
Responsibility for failure to provide tax authorities with information on the financial and economic activities of taxpayers - bank clients is provided for in Art. 135.1 of the Tax Code of the Russian Federation. The offense is classified as a special tax offense of credit institutions and is punishable by a fine of 10 thousand rubles. Banks failing to submit, upon a reasoned request from the tax authority, information on operations and accounts of organizations or citizens engaged in entrepreneurial activities without forming a legal entity, within the period established by the Tax Code of the Russian Federation, is punishable by a fine of 20 thousand rubles.
Object of the offense - public order in the field of taxation.
Subject of the offense - credit organisation. The objective side of the offense is inaction - unlawful failure by the bank to fulfill the requirements of the tax authority within the period established by law. The objective side is direct intent.
And other offenses (Articles 134, 135 of the Tax Code of the Russian Federation).
Author: Belousov D.S.
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