Types of violations by the bank of the duties provided by the...

11.3.2. Types of violations by the bank obligations stipulated by the legislation on taxes and duties, and responsibility for their commitment

Sanctions for violation of the bank's obligations under the law on taxes and fees are established in the form of fines and penalties (Table 11.2).

The fines specified in art. 132-135.2 of the US Tax Code shall be recovered in an order similar to the procedure for the collection of sanctions for tax offenses provided for by the US Tax Code (see 11.2).

Table 11.2. The size of the sanctions imposed for the violation of the bank's obligations under the legislation on taxes and fees (Article 132-135.2, Chapter 18 of the Tax Code of the United States)

Types of tax offenses

Article of the Tax Code of the United States

Sanctions

1. Opening a bank account of an organization, an individual entrepreneur, a notary practicing private practice, or a lawyer who established an advocate's office without presenting that person with a certificate (notification) of registration with the tax authority, as well as opening an account if the bank has a decision of the tax authority to suspend transactions on this person's accounts

132

Fine 20 thousand rubles.

2. Non-notification by the bank to the tax authority of the opening or closing of the account, changes in the details of the organization's account, and to an individual entrepreneur, a notary practicing private practice, or a lawyer who established an advocate's office

132

The fine is 40 thousand rubles.

1. Disruption by the bank

established by the Tax Code of the United States

Execution time

The taxpayer

(payer)

or a tax agent

about the transfer of tax (fee)

133

Penalty in the amount of refinancing of the US Central Bank, but not more than 0.2% for each calendar day of delay

Execution by the bank at

having a solution

tax authority

about suspending operations

on the accounts of the taxpayer,

payer

or a tax agent

his transfer orders

Funds to another person,

not associated with execution

Payment obligations

tax or fee or otherwise

payment order,

having in accordance

with the legislation of the United States

priority in order

Execution before payments

to the budgetary system of the United States

134

A fine of 20% of the amount transferred in accordance with the instruction of the taxpayer, the payer of the collection or the tax agent, but not more than the amount of the debt, and in the absence of indebtedness - 20 thousand rubles,

1. Illegal failure by the bank in the period established by the US Tax Code to instruct the tax authority on the transfer of tax or duty, as well as penalties and fines

A fine of $ 50 of the refinancing rate of the US Central Bank, but not more than 0.2% for each calendar day of delay

2. Execution by the bank of actions to create a situation of the lack of funds on the account of the taxpayer, the payer of the collection or the tax agent, against whom, in accordance with Art. 46 of the Tax Code of the United States * there is an order from the tax authority in the bank

135

A fine of 30% of the sum not received as a result of such actions

Failure of the bank to provide information on the existence of bank accounts and (or) cash balances on accounts, statements on transactions in accounts with the tax authority and (or) non-reporting of cash balances on accounts whose operations are suspended, as well as representation certificates (statements) with a violation of the deadline or certificates (statements) containing inaccurate information **

135 L

Fine 20 thousand rubles.

1. Granting the right of an organization, an individual entrepreneur, a notary practicing private practice, or a lawyer who established an advocate's office to use a corporate electronic means of payment for transfers of electronic funds without presenting that person with a certificate (notification) on registration with the tax authority, rights if the bank has a decision of the tax authority to suspend transfers of this person's electronic funds

135.2 ***

A fine of 20 thousand rubles.

2. Non-notification by the bank to the tax authority of the provision (termination) of the organization's right, an individual entrepreneur, a notary practicing private practice, or a lawyer who established an advocate's office in a timely manner, use the corporate electronic means of payment for transfers of electronic funds, change in the details of the corporate electronic means of payment

135.2

A fine of 40 thousand rubles.

3. Execution by the bank if it has a decision of the tax authority to suspend transfers of electronic funds of the taxpayer, payer of the collection or the tax agent of his order for the transfer of electronic funds not connected with the performance of duties on payment of tax (advance payment), collection, penalties,

135.2

A fine of 20% of the amount transferred in accordance with the instruction of the taxpayer, the payer of the collection or the tax agent, but not more than the amount of the debt, and in the absence of indebtedness - in the amount of 20 thousand rubles.

4. Illegal failure by the bank in the period of the US Tax Code setting the time for the tax authority to transfer electronic funds

135.2

A fine of 1/150 of the refinancing rate of the US Central Bank, but not more than 0.2% for each calendar day of delay

5. Execution by the bank of actions to create a situation where there is no remnant of the electronic funds of the taxpayer of the collection or a tax agent for which the tax authority has an order

135.2

A fine of 30% of the sum not received as a result of such actions

6. The failure of the bank to provide information on the remnants of electronic funds and on the transfer of electronic funds to the tax authority in accordance with cl. 86 US pcs and (or) failure to report on the balances of electronic funds whose transfers are suspended, in accordance with cl. 76 US pcs, as well as submission of certificates with a violation of the deadline or certificates containing inaccurate information

135.2

A fine of 10 thousand rubles.

Notes:

* In accordance with Art. 46 The US Tax Code collects taxes, levies, fines, penalties from funds in the accounts of the taxpayer (payer of fees) - organization, individual entrepreneur or tax agent - of an individual entrepreneur in banks (see 9.1.2).

** On the obligation of banks to submit certificates (statements) on transactions and accounts with the tax authority in accordance with and. 2 tbsp. 86 of the US Tax Code, see 10.2.2.

*** Article 135.2 "Violation by the bank of obligations related to electronic funds" introduced in the US Tax Code by Federal Law No. 162-FZ of June 27, 2011.

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