Now the new order of a direction with tax department in bank of the decision on blocking of the account of the tax bearer and the decision on cancellation of stay of operations under accounts operates. Since August, 1st tax specialists should direct the specified documents in electronic form (the Federal law from 29.06.12 № 97−ФЗ). However if inspectors direct decisions in a paper kind, they also are subject to unconditional execution by bank, considers ФНС Russia (the letter from 01.10.12 № АС-4−2/16347). Experts of tax service refer to item 1 of the Order confirmed by Order ФНС of Russia from 01.12.06 № САЭ-3−19/824 which provides a direction tax departments of decisions on stay of operations under accounts and about cancellation of stay of operations under accounts on a paper in case they cannot be directed in electronic form.
вторник, 13 ноября 2012 г.
The bank is obliged to execute the decision on account blocking even if it is directed in a paper kind - Банк обязан исполнить решение о блокировке счета, даже если оно направлено в бумажном виде
Now the new order of a direction with tax department in bank of the decision on blocking of the account of the tax bearer and the decision on cancellation of stay of operations under accounts operates. Since August, 1st tax specialists should direct the specified documents in electronic form (the Federal law from 29.06.12 № 97−ФЗ). However if inspectors direct decisions in a paper kind, they also are subject to unconditional execution by bank, considers ФНС Russia (the letter from 01.10.12 № АС-4−2/16347). Experts of tax service refer to item 1 of the Order confirmed by Order ФНС of Russia from 01.12.06 № САЭ-3−19/824 which provides a direction tax departments of decisions on stay of operations under accounts and about cancellation of stay of operations under accounts on a paper in case they cannot be directed in electronic form.
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