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Amending The Part One And Part Two Of The Tax Code Of The Russian Federation And Article 26 Of The Federal Law "on Banks And Banking Activities"

Original Language Title: О внесении изменений в часть первую и часть вторую Налогового кодекса Российской Федерации и статью 26 Федерального закона "О банках и банковской деятельности"

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and Article 26 of the Federal Act on Banks and Bank activity " Adopted by the Duma on June 6, 2012 Approved by the Federation Council on June 27, 2012 (In the wording of federal laws dated 28 June 2013. N 134-FZ; dated 23.07.2013 N 215-FZ; of 23.07.2013 N 251-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5016; 2003, N 22, sect. 2066; N 23, st. 2174; N 27, sect. 2700; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2007, N 1, est. 28, 31; 2008, N 30, sect. 3616; N 48, st. 5519; 2009, N 48, sect. 5733; N 51, est. 6155; 2010, N 1, sect. 4; N 31, est. 4198; N 45, sect. 5752; N 48, est. 6247; N 49, sect. 6420; 2011, N 1, st. 16; N 27, est. 3873; N 30, st. 4575, 4593; N 47, st. 6611; N 49, sect. 7014), the following changes: 1) in article 23: (a) paragraph 1, subparagraph 5, amend to read: " (5) to submit to the tax authority at the place of residence of an individual entrepreneor, a notary public Private practice, counsel who established a lawyer's office, at the request of the tax authority, a book on income and expenditure and economic transactions; submit an annual accounting (financial) to the tax authority at the location of the organization Reporting no later than three months after the end of the reporting year, with the exception of In the case of an organization under the Federal Act of 6 December 2011, No. 407-FZ "On accounting" is not required to keep an account; "; b) in paragraph 7: in the first paragraph of the word" electronic " In the second word "electronic", replace "electronic form" with "electronic digital signature" with "enhanced qualified electronic signature"; in a paragraph Replace the third word "electronic" with the words "electronic format"; in paragraph 4 of the word "electronic" should be replaced by "electronic form"; (2) in article 25-2: (a) paragraph 3, subparagraph 3, after the word "accounting" should be supplemented by the word "(financial)"; b) in paragraph 5: sub-paragraph 2 after the word "accounting" in addition to "(financial)"; subparagraph 3 after the word "accounting" should be supplemented by the word "(financial)"; 3) in article 25-3, paragraph 6, subparagraph 3, of the words "profit and loss reports" replace the words "financial results reports"; 4) in In paragraph 5, subparagraph 5 (5), replace the words "electronic form" by "electronic form"; 5) in article 31, paragraph 1 (1), the words "electronic form" should be replaced by the words "electronic form"; 6) in paragraph 1, subparagraph 11 of Article 32, replace the words "electronic form"; 7) in article 46 (2): (a), in the first paragraph of the word "electronic", replace the words "electronic form" with the words "electronic form"; b) in the second paragraph of the paragraph "electronic format", replace by "electronic form"; 8) in article 47: (a) Paragraph 1 of paragraph 1, after the word "sending", with the words "on paper or electronic form"; (b), paragraph 2, subparagraph 5, shall be declared void; 9) in article 52, paragraph 4, the words "electronic form" Replace "electronic form"; 10) in article 60: (a), paragraph 3-1, add the following paragraph: " Form and formats of the bank's communication of default (partial performance) of the taxpayer; or the instructions of the tax authority and the procedure for its transmission in electronic form shall be established by the Central Bank of the Russian Federation in consultation with the federal executive authority responsible for the control and supervision of taxes and duties. "; b) in paragraph 4-2: in the first paragraph of the paragraph "electronic" replace "electronic form"; in paragraph 3 of the word "electronic"; 11) in article 69: (a) in paragraph 4, paragraph 4, the word "eight" should be replaced by "8". in the case of "8"; b) in paragraph 6 of the word "electronic" in article 76: (a) in paragraph 4: in the first paragraph, the word "shall" be replaced by the word "electronic", the word "electronically" replaced by the words "in electronic form". Form "; paragraph 2 should read as follows: " The decision to cancel the suspension of transactions on the account of the taxpayer-the organization and transfer of its electronic funds is forwarded to the bank in electronic form not the later day following the day the decision was taken. "; in in the third paragraph, replace "electronic format" with "electronic form"; paragraph 4 should read as follows: " Forms of the decision of the tax authority to suspend the transactions of the taxpayer's accounts- the bank and the transfer of its electronic funds and the decision to lift the suspension of transactions on the accounts of the taxpayer-the organization in the bank and the transfer of its electronic funds are approved by the federal executive authority, Commissioner for Monitoring and Oversight of Taxes and Fees. The formats of these decisions are approved by the federal executive authority responsible for the control and supervision of taxes and duties, in agreement with the Central Bank of the Russian Federation. "; b) in paragraph 5 of the Convention. sentence "electronic" to read "electronic form", second sentence to read: " The format of the bank's presentation of cash balances in the accounts of the taxpayer, the organization in the bank and the balances of electronic funds and the manner in which the bank sent the said communication to the Electronic form shall be approved by the Central Bank of the Russian Federation, in consultation with the federal executive authority responsible for the control and supervision of taxes and duties. "; , in the second paragraph of paragraph 7. Proposal to delete, in the second sentence, replace the words "electronic form" with the words "electronic form"; in the third paragraph, the word "electronic" should be replaced by "electronic form"; (d) in paragraph 9-2: in paragraph 1 of the term of service to the bank's representative (directions to the bank) Replace the words "the period of direction of the bank"; in the third paragraph of the third word "the period of service to the representative of the bank (direction to the bank)" should be replaced by the words "direction of the bank"; 13) in article 78: (a) the first paragraph of paragraph 4 after "declarations" to be supplemented with the words "(a statement in electronic form, with enhanced qualified electronic signature of telecommunications links)"; (b) paragraph 3 of paragraph 5, after the word "declaration"). The Conference of the Parties, by qualified electronic signature of telecommunications links) "; (c), first paragraph 6, after the word" statement ", to be supplemented with the words" (a statement submitted in electronic form with enhanced qualified electronic signature) ". (a) " (a), (b), (c) and (c)). telecommunications links) "; b) Paragraph 1 of paragraph 5, after the word "declarations", should be supplemented by the words "(declarations submitted in electronic form with enhanced qualified electronic signature)"; (15) in article 80: (a) Paragraph 1: , in the first paragraph of the word "electronic", replace the words "electronic digital signature" with the words "enhanced electronic signature"; in the third paragraph "electronic", replace "electronic format" with "electronic format" digital signature "replace" with enhanced qualified electronic signature "; in paragraph 4 of the word" electronic ", replace" electronic digital signature "with" enhanced electronic signature ". by qualified electronic signature "; (b) in paragraph 3: , in the first paragraph of the word" electronic ", replace" electronic form "; in the second paragraph of the word" electronic "should be replaced with the words" electronic form "; in paragraph 4 of the word "electronic" "electronic form"; in paragraph 4: in the first word of the first word, replace the word "electronic"; in the second word, replace the word "electronic" with the words "electronic format"; g) Paragraph 5: , in the third paragraph of the word "digital signature", replace the words "enhanced qualified electronic signature" with the word "electronic" in the words "electronic signature"; in paragraph 4 of the paragraph "electronic", replace by "electronic form"; d) in In the first paragraph, the words "in electronic form" are replaced by the words "and the accompanying documents in the electronic form"; 16) in paragraph 5-1 of Article 84: (a) in the first paragraph after the word In addition to the words "the declaration of a foreign organization", the words "electronic form" should be replaced by the words "electronic form"; (b) in the second paragraph of the word "electronic", replace the words "electronic form" with the words "electronic form"; in the paragraph In the third word "this paragraph", replace the words "the present article" with the words "the present article". In addition to the words "the declaration of a foreign organization", the words "electronic form" should be replaced by the words "electronic form"; 17) in article 85: (a), in paragraph 10, the words "electronic form" should be replaced by the words "electronic form"; (b) In paragraph 11, replace the words "electronic form" with the words "electronic form"; in) to supplement paragraph 12 with the following: " 12. The particulars referred to in this article shall be submitted to the tax authorities free of charge. "; Replace the words "the electronic version" with the word "electronic"; in the third paragraph of the third word "(individual entreprenei)" replaced by the words ", the individual entrepreneor", the words "electronic" were replaced by the words " "electronic form"; in paragraph 4 of the word "(individual entrepreneo)" replace ", individual entrepreneo"; b) paragraph 2 as follows: " 2. Banks are required to issue certificates to the tax authorities on the existence of accounts, deposits (deposits) in the bank and/or cash balances in accounts, deposits (deposits), account statements, deposits (deposits) and individual deposits. Businessmen and individuals who are not individual entrepreneurs, as well as certificates of balances of electronic cash and transfers of electronic funds in accordance with the legislation of the Russian Federation within three days from the date of receipt of a reasoned request from the tax authority in cases provided for in this paragraph. Help about the availability of accounts, deposits (deposits) and (or) cash balances in accounts, deposits (deposits), account statements, deposits (deposits) of organizations, individual entrepreneurs in the bank, help about The balances of electronic cash and transfers of electronic funds can be requested by tax authorities in case of tax control activities in respect of these organizations, individual entrepreneurs, and also in cases in the form of a decision on the recovery of a tax, Transactions on the accounts of the organization, individual entreprenely, suspension of transfers of electronic funds or cancellation of the suspension of transactions on the accounts of the organization, individual entrepreneor, cancellation of suspension of transfers Electronic funds. Sales tax authorities may be asked for help on the availability of accounts, deposits (deposits) and (or) cash balances in accounts, deposits (deposits), account statements, deposits (deposits), or individual deposits. entrepreneurs and individuals who are not individual entrepreneurs, in a bank, a statement of balances of electronic money and about transfers of electronic funds of organizations, individual entrepreneurs and individuals, not by individual entrepreneurs, in a bank based on a request in the case of the Russian Federation in the case of the Russian Federation. "; , in the third paragraph of paragraph 3, the words" electronic form "should be replaced by" electronic form "; 19) Replace paragraph 2 of article 93: (a) in the first paragraph of the word "electronic"; b) in the third paragraph, the word "electronic" should be replaced by "electronic form" after the word "established". by the "Federal Executive" Control and supervision of taxes and duties, "; in) in the fourth paragraph of the word" electronic "; 20) paragraph 2 (2) of Article 105-6 after the word" accounting "should be inserted after the word" accounting ". "(financial)"; 21) Article 105-7, after the word "accounting" to be supplemented by the word "(financial)"; 22) in article 105-8: (a) paragraph 1, subparagraph 6, after the word "accounting" to be supplemented by the word "(financial)"; (b) Paragraph 2 after the word "accounting" should be supplemented by the word "(financial)"; (in) paragraph 3: the first paragraph after the word "accounting" to add the word "(financial)"; paragraph fourth after the word "accounting" to add the word "(financial)"; g) in paragraph 5: paragraph the first after the word "accounting" to add the word "(financial)"; subpara. 2 after the word "accounting" to add the word "(financial)"; subparagraph 3 after the word "accounting" to add the word "(financial)"; (d) Paragraph 1 of paragraph 7 after the word "accounting" "(Financial)"; (e) paragraph 8 after the word "accounting" should be supplemented by the word "(financial)"; 23) paragraph 3 of article 105-13, as follows: " 3. If the organizations whose aggregate profits are subject to the provisions of this article are kept in accounting based on different accounting requirements, such accounting shall be maintained for the purposes of the application of the method of profit distribution. (financial) reporting should be aligned with single accounting requirements. "; 24) in article 105-16: (a) in paragraph 2: in the second word, replace" electronic format "with the words" electronic form "; in the third paragraph, replace the word "electronically" with the words "electronic form"; (b) in paragraph 5, replace the words "electronic form" with the words "electronic form"; 26) Article 105, paragraph 1 (6), after the word "accounting" should be inserted after the word "(financial)"; 27), in the first paragraph of article 119-1, replace the words "electronic form" with the words "electronic form". Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of legislation of the Russian Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 22, st. 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 5, 6; N 28, est. 2886; 2004, 27, sect. 2711; N 31, st. 3231; 2005, N 1, est. 9, 30; N 24, 100. 2312; N 30, sect. 3112, 3118, 3130; 2006, N 3, st. 280; N 31, sect. 3433, 3436; 2007, N 1, st. 31; N 22, est. 2564; N 23, st. 2691; N 31, sect. 3991; N 49, sect. 6070; 2008, N 27, sect. 3126; N 30, est. 3611, 3614; N 48, sect. 5500, 5519; 2009, N 1, st. 21; N 29, art. 3598, 3639; N 30, stop. 3739; N 48, sect. 5732; N 51, est. 6155; 2010, N 31, sect. 4198; N 32, sect. 4298; N 48, sect. 6247; 2011, N 1, sect. 7; N 23, Art. 3262; N 24, sect. 3357; N 27, sect. 3881; N 29, st. 4291; N 30, est. 4575, 4583, 4593; N 47, st. 6611; N 48, sect. 6731; N 49, sect. 7016, 7017) the following changes: 1) in the third paragraph of Article 145-1 replace the words "profit and loss statement" with the words "financial performance report"; 2) in article 169: (a) in the second paragraph of paragraph 1 of the words "electronic form", replace "electronic form" with "electronic digital signature" with "electronic digital signature", replace "digital signature" with "enhanced skills". electronic signature "; in) in paragraph 9: in the first paragraph of the paragraph "electronic form", replace the words "electronic digital signature" with the words "enhanced electronic signature"; , in the second word, replace the word "electronic" with the words "electronic signature"; (3) In article 176, paragraph 6, after the word "declarations", the word "tax" should be deleted; 4) in article 186, paragraph 5, paragraph 5, of the word "electronic" Replace "by the form and formats approved"; 5) in article 204: (a) in paragraph 7, subparagraph 7, replace the words "electronic format" with the words "electronic format". "; b) in paragraph 10: in paragraph 4 of the word" electronic ", replace" electronic form "; in paragraph 5 of the word" electronic ", replace" electronic form "; in paragraph 14: in the first paragraph of the word "electronic" "electronic form"; , in the second paragraph of the word "electronic", replace the words "electronic format" with the word "electronic"; 6) in the second paragraph Replace paragraph 2 of article 230 with the words "electronic form"; 7), in the third paragraph of article 246-1 of article 246-1, replace the words "profit and loss" with the words "financial performance report"; 8), subparagraph 20 Article 264, paragraph 1, after the word "accounting" should be supplemented with the word "(financial)"; 9) Article 288-1 complete the following content: " 5-1. For the purposes of this article, in the determination of the tax base of the tax on the implementation of the investment project in accordance with the federal law on the economic zone in the Kaliningrad region, the implementation of this project is taken into account. (expenditure) in the form of a positive (negative) exchange rate difference arising from the change in the official exchange rate of the Russian Federation to the currency of the Russian Federation set by the Central Bank of the Russian Federation property in the form of currency values (excluding securities, Foreign currency denominated in foreign currency, including foreign currency accounts in banks, claims (obligations) expressed in foreign currency other than advances issued (received), as well as in the form of a positive (negative) exchange rate difference, arising from the exchange rate (purchase) of the foreign currency from the official rate set by the Central Bank of the Russian Federation on the date of the transfer of the ownership of foreign currency. These revenues (expenses) are recognized and defined in the manner prescribed by this chapter. "; 10), article 309, paragraph 1 (3), should read: " 3) interest on the following debt Any kind, including bonds with the right to participate in profits and convertible bonds: State and municipal securities, whose release and circulation conditions provide for the receipt of interest income; other debt obligations of Russian organizations not mentioned in the paragraph 2 of this subparagraph; "; 11) in article 310: (a) paragraph 9 of paragraph 1 should read: " Taxes of monetary income to be paid (transfer) on emissive securities with mandatory central storage for release securities with mandatory central storage, whose registration or identification number has been issued after 1 January 2012, of any of the cases referred to in this article, In accordance with the law in force, the right to receive such income and is a foreign organization shall be calculated and retained by the depositary, who will pay (transfer) the said income to the taxpayer. "; b) Paragraph 2 should be supplemented with the following paragraphs 7 and 8 of the following: " 7) interest payments: on government securities of the Russian Federation, State securities of the constituent entities of the Russian Federation; and on municipal securities; paid by Russian Organizations on the requesting bonds issued by these organizations in accordance with the laws of foreign states; 8) the payment of interest on debt owed by Russian organizations to Russian organizations. by foreign organizations, while fulfilling the following conditions: the debt obligations of Russian organizations on which interest payments are paid arose in connection with the placement of foreign organizations bonds; foreign organizations that are paid Interest income on debt, on the date of payment of interest, has a permanent location in the States with which the Russian Federation has existing treaties (agreements) governing the avoidance of double taxation. income taxation of organizations and individuals, and charged the Russian organization with the payment of interest income, the confirmation provided for in article 312, paragraph 1, of this Code. "; in) to supplement paragraph 2-1 , to read: " 2-1. For the purposes of paragraph 2 of this article: 1) the bearer bonds and other debt obligations that have passed the listing procedure and (or) have been admitted to one or more foreign stock exchanges, and (or) records of rights to which are exercised by foreign depositary clearing organizations, provided that such foreign stock exchanges and foreign depositary organizations are included in the list approved by the federal authority of the executive branch in the securities market in consultation with the Ministry OF THE PRESIDENT OF THE RUSSIAN FEDERATION Until the listed bond list is approved, bonds and other debt obligations that have passed the listing procedure and (or) have been admitted to one or more foreign stock exchanges, and (or) accounting rights to which are exercised by foreign depositary clearing organizations. Confirmation of the facts referred to in this subparagraph shall be carried out by the Russian organization on the basis of information received from relevant foreign stock exchanges and (or) foreign depositary organizations or prospectuses of emissions of the relevant issuing bonds or other documents relating to the issuance of these bonds or on the basis of information from publicly available sources; 2) in the application of paragraphs 7 and 8 of paragraph 2 of this article to the Russian organizations are assimilated to foreign organizations OF THE PRESIDENT OF THE RUSSIAN FEDERATION organizations are recognized as having arisen in connection with the placement of foreign issuing bonds, if so instructed in the relevant debt and (or) bond contract of the issuing bonds and the (or) prospectus of their issuance or the existence of such a bond is confirmed by the actual movements of the money in the placement of the relevant application bonds; (4) the terms of the exemption from the calculation and withholding of the tax on interest paid to foreign organizations; Paragraph 2, paragraph 2, of this article applies also to the income paid by the Russian organization on the basis of sponsorship, guarantees or other security provided by the Russian organization on debt liabilities before a foreign organization and (or) the respective and other income paid by the Russian organization, provided that such payments are subject to the terms of the respective debt or are subject to changes in the terms of the issuance of the issuing bonds, and (or) promiss, including with respect to their early redemption and/or maturities. "; 12) in part 6 of article 314, the words" electronic form "should be replaced by the words" electronic form "; (13) paragraph 1 of article 346-16 after the word "accounting" should be supplemented by the word "(financial)". Article 3 Article 26 of the Federal Law on Banks and Banking Activities (in the wording of Federal Law dated 3 February 1996 N 17-FZ, 1990, N 27, p. 357; Legislative Assembly of the Russian Federation, 1996, No. 6, art. 492; 2001, N 33, est. 3424; 2003, N 27, sect. 2700; N 52, sect. 5033; 2004, N 27, sect. 2711; 2005, N 1, est. 45; 2007, No. 31, sect. 4011; N 41, est. 4845; 2009, N 23, sect. 2776; N 30, est. 3739; 2010, N 31, st. 4193; N 47, sect. 6028; 2011, N 7, sect. 905; N 27, sect. 3873; N 48, st. 6730; N 50, sect. 7351), amend to read: " Article 26. Bank secrecy The Bank of Russia, the Bank of Russia, the organization carrying out mandatory deposit insurance functions, guarantee the secrecy of transactions, the accounts and deposits of its clients and correspondents. All employees of the credit institution are obliged to keep a secret about the transactions, the accounts and deposits of its clients and correspondents, as well as about other details established by the credit institution, if this does not contradict the federal law. (Spconsumed by Federal Law of 28 June 2013) N 134-FZ In accordance with the legislation of the Russian Federation, credit is issued for operations and accounts of legal persons and citizens who engage in entrepreneurial activity without the formation of a legal entity. The organization of internal affairs agencies in the exercise of their functions in the detection, prevention and suppression of tax crimes. Help on accounts and deposits of individuals are issued by a credit institution to themselves, the courts, the enforcement authorities of judicial acts, acts of other bodies and officials, the organization carrying out the functions of compulsory jurisdiction Insurance of deposits, in case of insurance cases provided by the federal law on insurance of deposits of individuals in banks of the Russian Federation, and with the consent of the head of the investigative body-preliminary investigation bodies in the cases in which they were produced. The operations, accounts and deposits of individuals are issued by a credit institution to the heads (officials) of the federal State bodies, the list of which is defined by the President of the Russian Federation and the highest OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the Federal Law "On combating corruption" The information on income, property and property obligations: 1) of citizens applying for State positions in the Russian Federation, provided that no federal constitutional law or federal law A different procedure has been established for verifying this information; 2) citizens applying for the position of judge; 3) of citizens applying for State positions in the constituent entities of the Russian Federation Municipal entities, municipal posts replaced by permanent (a) Citizens of the Russian Federation, the civil service of the constituent entities of the Russian Federation, the civil service of the constituent entities of the Russian Federation; of the head (sole executive), deputy heads, members of the board (collegiating executive body), to be appointed on an ongoing basis, State Corporation, Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION (a) (c) (a) (c) (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c) and (i)). Spouse and minor children of citizens and persons in paragraphs 1 to 7 of this Part. (Spconsumed by Federal Law of 28 June 2013) N 134-FZ) Help for accounts and deposits in case of death of their owners are issued by a credit institution to the persons identified by the account owner or by the deposit made by the credit institution, the notary public On the accounts of foreign citizens-consular offices of foreign countries, they are investigating cases of deposits of deceased depositors. Information on transactions, accounts and deposits of legal persons, citizens who carry out business activities without the formation of a legal entity, and natural persons are represented by credit organizations to the authorized body, on the carrying out functions to counteract the legalization (laundering) of criminally obtained incomes and the financing of terrorism, in the cases and in the manner and amount provided for by the Federal Act on countering the legalization (laundering) of proceeds of crime, and the financing of terrorism. " Bank of Russia, heads (officials) of the federal state bodies, the list of which is determined by the President of the Russian Federation, the highest officials of the constituent entities of the Russian Federation (heads of the highest executive The State authorities of the constituent entities of the Russian Federation), the organization carrying out the functions of compulsory deposit insurance are not entitled to divulay information about transactions, accounts and deposits, as well as details of specific transactions and transactions. from credit institution reports received as a result of Enforcement of licensing, supervision and control functions, except in cases provided for by federal laws. Audit organizations are not entitled to disclose to third parties transactions, accounts and deposits of credit organizations, their clients and correspondents received during their audits, except as provided for in Federal laws. The authorized body performing functions to counter the legalization (laundering) of criminally obtained incomes and the financing of terrorism may not disclose to third parties the information received from the credit institution In accordance with the federal law "On countering the legalization (laundering) of criminally obtained incomes and the financing of terrorism", except in cases provided for by the Federal Law. The Federal Executive in Financial Markets may not disclose to third parties the information received from credit institutions under the Federal Act " On counteracting improper use of insider information and market manipulation and amending certain legislative acts of the Russian Federation ", except in cases provided for by the said Federal Law. (Spconsumed by Federal Law of 23.07.2013) N 251-FZ) Payment system operators are not entitled to disclose to third parties information about transactions and accounts of participants of payment systems and their customers, except in cases provided for by federal laws. Information on the operations of legal persons, citizens who engage in entrepreneurial activity without the formation of a legal entity, and individuals with their consent is provided by credit institutions to form credit institutions. "The Bureau of Credit History has a history in the credit history bureau and on the terms and conditions provided by the credit history bureau in accordance with the Federal Law on Credit Stories." Heads (officials) of the federal State bodies, the list of which is determined by the President of the Russian Federation, and the highest officials of the constituent entities of the Russian Federation (heads of supreme executive bodies) OF THE PRESIDENT OF THE RUSSIAN FEDERATION Bank of Russia, credit organizations, and branches and Foreign bank missions. Documents and information relating to currency transactions, opening and maintenance of accounts and provided by the Federal Law on Foreign Exchange Control and Currency Control are submitted by credit institutions to the Currency Forex Authority. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Foreign exchange controls and foreign exchange controls are not free to disclose to third parties the information received from credit institutions under the Federal Law on Foreign Exchange Control and Currency Control, except cases provided for by federal laws. Information on trade and clearing accounts of legal entities and transactions on these accounts is submitted by credit institutions to the federal executive authority in the field of financial markets in the manner provided for in the The Federal Act on Clearing and Clearing Activity. (Sprag-Federal Act of 23 July 2013). N 251-FZ) N 251-FZ) The provisions of this article apply to transactions of credit institution clients by bank payment agents (subagents). The provisions of this article also apply to the balances of electronic cash funds of clients of credit organizations and information about the transfer of electronic funds by credit organizations at the disposal of their clients. Documents and information that contain the banking secrecy of legal entities and citizens conducting business activities without the formation of a legal entity are provided by credit organizations to the customs bodies of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Customs authorities of the Russian Federation and their officials are not entitled to disclose information that contains bank secrecy that they have received from credit organizations, except in cases provided for by federal laws. For disclosure of bank secrecy, the customs authorities of the Russian Federation and their officials are liable, including compensation for damage caused, in the manner prescribed by federal law. ". Article 4 Admit it (1) Article 1, paragraph 3, of the Federal Law of 4 November 2005, No. 137-FL, OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4585); 2) article 1, paragraph 27 (b), of the Federal Law of 27 July 2006, No. 137-FZ " On introducing changes to Part One and Part One. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436) as part of the replacement of the words in subparagraph 5. Article 5 1. This Federal Law shall enter into force at the expiration of one month from the date of its official publication, with the exception of the provisions for which the present article sets a different time limit for their entry into force. 2. Paragraphs 9 to 11 of article 2 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. Subparagraph 1 (a), paragraphs 2 and 3, subparagraph (b), paragraph 18, paragraphs 20-23 and 26, paragraphs 1, 7, 8, 13 of article 2 of this Federal Law shall enter into force on 1 January 2013. 4. Article 3 of this Federal Law shall enter into force on 2 July 2012. 5. The provisions of article 26, paragraph 6, of the Federal Act on Banks and Banking (as amended by the present Federal Act) apply from 1 January 2013. 6. The provisions of article 288-1, paragraph 5-1, of the second part of the second Tax Code of the Russian Federation (in the wording of this Federal Law) are distributed in their own territory. Action on legal relations that have arisen since 1 January 2007. 7. The provisions of article 309, paragraph 1, paragraph 1, article 309, paragraph 2, and article 310, paragraph 2 (1), of the Second Tax Code of the Russian Federation The wording of this Federal Law applies to the legal relationship with the calculation and withholding of tax on the income of foreign organizations that have arisen since 1 January 2007. (In the wording of the Federal Law of 23.07.2013 } N 215-FZ) 8. The provisions of Chapter 26-3 of the second Tax Code of the Russian Federation have not been applied since 1 January 2018. President of the Russian Federation Vladimir Putin Moscow, Kremlin 29 June 2012 N 97-FZ