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EnglishParfenov K.G.'s interview. concerning granting of data to taxing authority

Parfenov K.G.'s interview. concerning granting of data to taxing authority

Kirill Parfenov's interview - the President of noncommercial partnership «Club of bank accountants») to a site of Parfenov.ru concerning granting of data to taxing authority.

The correspondent - The Supreme Arbitration Court considers Now case of bank Uralsib against the Federal тах service. What can you tell about it? Parfyonov - Taxing authority has enquired of bank of the sheet of the currency bank control and the passport of bargains. The bank has refused to grant them being guided by that proceeding from item 86 of the Tax Code of the Russian Federation the bank is obliged to grant taxing authority «statements on operations on an abacus of the organisations» and considering that granting of other information is banking secrecy disclosing according to the Federal statute «About banks and banking». The bank item is clear.

Simultaneously it would be desirable to notice that passports of bargains and the sheet of the currency bank control are not secret, for example, for customs houses. According to the law 173-FZ «About an exchange control and currency exchange regulation» item 20 «the bargain passport can be used by bodies and agents of currency exchange regulation for currency exchange regulation realisation». Currency exchange regulation body, besides the Central Bank of the Russian Federation, the Federal Agency of financially-budgetary supervision which is in conducting the Ministry of Finance of the Russian Federation is. The federal Internal revenue service such body is not. We will notice, as the Internal revenue service is in conducting the Ministry of Finance of the Russian Federation. Thus, within the limits of the Ministry of Finance, at information interchange it is possible to obtain any data, including passports of bargains. But so does not occur. To exchange service information, likely do not love and do not want. Easier, let and not quite корректн6о but to require all from bank «for time». As it is possible and to refer to the item formally 93.1 Tax Codes of the Russian Federation which allows «to obtain on demand this information at participants of this bargain or at other persons, having the information on this bargain». The bank also will be that other person.

During the last years judiciary practice goes by the way of broad treatments of concept «statements on operations». Already there were some judgements which recognised competency of a request as internal revenue services almost any documents from bank, and not just statements. It is possible to regret for it, and it is possible to take simply into consideration. From the point of view of banks, it would be desirable, that government departments used the internal resources is better. The inquiry: partially given point of view is stated in "The Vedomosti" newspaper in articles "the Inspector wishes to know" from 31.03.2009 and «Has found 1,3 bln. rbl.» From 01.04.2009.

The correspondent - And what you can tell concerning the project of introduction 0,5 percentage taxes to financial transactions?

Parfyonov - Me seems that having imposed in due course the tax from sales and having extended it to operations with bank cards, the state has for a long time braked development of payment systems and cashless payments by physical persons. And there was a chance to develop system. But is not present …. I am not familiar with the offer text but if this tax extends on all legal bodies and on all payments most likely it will cause transition of small and average business to the cash form of payment, accounts by bills and other substitutes. It is necessary to approach to these questions very cautiously. To tyre out the country in folding money very simply, difficult then it therefrom to pull out. And now a turn-over of cash not the small. Only there was all though has somehow calmed down. And if still recently we tried to reduce this turn-over with tax introduction all it will be lost, and for a long time.

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