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Regulation Of The Minister Of Finance Dated 10 October 2011 On The Format And Mode Of Transmission By Banks And Cooperative Credit Unions Information On Established And Liquidated The Accounts Related To The Activities It

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 10 października 2011 r. w sprawie formatu i trybu przekazywania przez banki i spółdzielcze kasy oszczędnościowo-kredytowe informacji o założonych i zlikwidowanych rachunkach związanych z prowadzeniem działalności go

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REGULATION OF THE FINANCE MINISTER 1)

of 10 October 2011

on the format and mode of transmission by banks and cooperative societies of credit and credit information on established and liquidated accountancy-related accounts 2)

On the basis of art. 82 § 7 of the Act of 29 August 1997. -Tax Ordinance (Dz. U. of 2005 No. 8, pos. 60, of late. 1. 3) ) The following shall be managed:

§ 1. The Regulation shall specify:

1) format and mode of transmission by banks and cooperative savings banks, in the form of an electronic document, information on established and liquidated bank accounts and accounts in cooperative savings and credit cassets relating to the establishment of an economic activity, hereinafter referred to as 'the accounting information';

2) the model of information on the accounts.

§ 2. 1. Information on the accounts shall be communicated in the form of an electronic document, for which the preservation of the XML format is required.

2. The model of information on the accounts shall be specified in the Annex to the Regulation

3. The electronic document referred to in paragraph. 1, is transferred by banks and cooperative savings banks:

1) by teletransmission, or

2) on CD-ROM or DVD media.

§ 3. 1. The transmission of accounting information shall be carried out in accordance with the mechanisms guaranteeing integrity and confidentiality.

2. The information on the accounts shall be sent to the office serving the minister responsible for public finance affairs by authorised employees of the bank or cooperative savings/credit card.

3. Transmission of teletransmission account information shall be carried out by e-mail (e-mail). Confirmation of receipt of the consignment shall take place upon confirmation of the authenticity of the consignor to his return address.

4. Information on the accounts transferred in accordance with § 2 paragraph 3 point 2 may be served by means of:

1) [ 1] a postal operator within the meaning of art. 3 point 12 of the Act of 23 November 2012. -Postal law (Dz. U. Entry 1529);

2) an entrepreneur with a concession to carry out activities in the field of protection of persons and property, entitled to perform postal activities on the basis of the provisions of the Act referred to in point 1.

5. The person providing the information on the accounts shall confirm its transmission in the register kept for that purpose in the office serving the minister responsible for public finance, except in the case referred to in paragraph. 4 point 1.

(6) Information on the accounts served by the operator referred to in paragraph 1. Article 4 (1) is given only by registered mail to the address of the office serving the Minister responsible for public finance, with a visible "Information on the accounts-not open" in the consignment.

(7) The organisational and technical conditions for the transmission of the information on the accounts shall be subject to prior written agreement with the authority serving the Minister responsible for public finance.

§ 4. 1. Bank or cooperative credit savings bank shall, in the event of a statement of errors in the notification of the accounts, inform in writing without delay that it will provide the corrected information on the accounts within 7 days of the day on which the accounts are received. error disclosures. The corrected information shall be transmitted using the same form used to provide the information on the accounts.

2. In the event of receipt of a damaged consignment or a breach of the requirements laid down in the Regulation, the office serving the minister responsible for public finance may request a bank or cooperative savings bank again to provide information on accounts.

3. In the event of receipt of the request referred to in the paragraph. 2, the bank or cooperative credit-savings bank shall be required to retransmit the information on the accounts no later than 3 working days from the date of service of the request.

4. In the case referred to in paragraph. 1 and 3, the bank or the cooperative credit savings bank shall re-transfer the information on the accounts in a separate consignment and if the information has been communicated in accordance with Section 2 (2) (b) of the second subparagraph of Article 2 (2) of the EC Act, In addition, on the label of the media, the words 'reel' shall be inserted on the media label.

§ 5. The Regulation of the Minister of Finance of 4 December 2006 is hereby repealed. on the format and mode of transfer by banks and cooperative savings banks of monthly information on established and liquidated accountancy-related accounts (Dz. U. No 225, pos. 1641).

§ 6. This Regulation shall enter into force on the first day of the month following that of the announcement

1) The Minister of Finance directs the government administration-public finances, pursuant to § 1 paragraph. 2 point 2 of the Regulation of the Prime Minister of 16 November 2007. on the detailed scope of the action of the Minister of Finance (Dz. U. No 216, item. 1592).

2) This Regulation was notified to the European Commission on 1 June 2011. under the number 2011 /0264/PL according to § 4 of the Regulation of the Council of Ministers of 23 December 2002. on the manner in which the national system of notification of standards and legal acts (Dz. U. No 239, pos. 2039 and 2004 Nr 65, poz. 597), which implements Directive 98 /34/EC of 22 June 1998. establishing a procedure for the provision of information in the field of technical standards and regulations and of rules on information society (Dz. Urz. EC L 204 of 21.07.1998, p. 37, of late. zm.; Dz. Urz. EU Polish Special Edition, rozdz. 13, t. 20, str. 337, of late. zm.).

3) Amendments to the text of the single law have been announced in the Dz. U. of 2005 Nr 85, pos. 727, Nr 86, pos. 732 and Nr 143, pos. 1199, 2006 No. 66, pos. 470, Nr 104, poz. 708, Nr 143, poz. 1031, No. 217, pos. 1590 and No. 225, pos. 1635, 2007 No. 112, item. 769, Nr 120, poz. 818, No. 192, pos. 1378 and No. 225, pos. 1671, 2008 No. 118, pos. 745, Nr 141, poz. 888, Nr 180, pos. 1109 and No. 209, pos. 1316, 1318 and 1320, of 2009 Nr 18, pos. 97, Nr 44, poz. 362, No. 57, pos. 466, Nr 131, poz. 1075, Nr 157, pos. 1241, No. 166, pos. 1317, Nr 168, pos. 1323, Nr 213, poz. 1652 and No. 216, pos. 1676, of 2010. Nr 40, pos. 230, No 57, pos. 355, No. 127, pos. 858, Nr. 167, pos. 1131, Nr 182, pos. 1228 and No. 197, pos. 1306 and 2011 Nr 34, pos. 173, No. 75, pos. 398, Nr 106, poz. 622, Nr 134, pos. 781, Nr 171, pos. 1016, Nr 186, pos. 1100 and No. 199, pos. 1175.

Annex 1. [ MODEL INFORMATION ON ACCOUNTS]

Annex to the Regulation of the Minister of Finance
of 10 October 2011 (pos. 1359)

MODEL INFORMATION ON ACCOUNTS

The content of the Annex in the form of PDF download here

[ 1] § 3 (3) 4 point 1 in the wording set by § 1 of the Ordinance of the Minister of Finance dated 7 April 2014 amending the Regulation on the format and mode of transmission by banks and cooperative savings banks of information on established and liquidated accounts related to the conduct of business activity (Journal of Laws pos. 483). The amendment came into force on 29 April 2014.