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Tax Code Of The Russian Federation

PART ONE NO. 146-FZ OF JULY 31, 1998
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Passed by the State Duma on July 16, 1998
Approved by the Council of Federation on July 17, 1998

Part I
Section 6
Chapter 15
General Provisions on Liability for Committing Tax Offenses
Chapter 16
Types of Tax Offenses and Liability for Committing Them
Chapter 17
Costs Connected with Exercising Tax Control
Chapter 18
Types of Violations Committed by Banks Stipulated by Legislation on Taxes andFees and Liability for Committing Them

Chapter 18. Types of Violations Committed by Banks Stipulated by Legislation on Taxes andFees and Liability for Committing Them


Article 132. Failure of a Bank to Comply with the Procedure for Opening an Account for a Taxpayer


 1. The opening by a bank of an account for an organisation or individual entrepreneur without the production by them of a certificate of registration with a tax body, ad also the opening of an account in the presence in the bank of a decision of the tax body on the suspension of transactions on the accounts of this person,
 shall involve the exaction of a fine in the amount of 10,000 roubles.
 2. Non-supply by a bank to a tax body of information about the opening or the closing of an account by an organisation or an individual entrepreneur
 shall involve the exaction of a fine in the amount of 20,000 roubles.

Article 133. Failure to Meet the Deadline for Executing an Order to Remit a Tax or Fee


 1. Failure of a bank to meet the deadline established by the present Code for executing the order of a taxpayer (fee payer) or a tax agent to remit a tax or a charge
 shall entail a penalty interest in the amount of 1/150 of the CBR refinancing rate, or 0.2 % for every day of delay, whichever is higher.
 2. Deleted

Article 134. Failure of a Bank to Comply with a Decision of a Tax Authority to Suspend the Accounts of a Taxpayer, Fee-payer or Tax Agent


 Execution by a bank, which has a decision by a tax authority to suspend accounts of a taxpayer, fee-payer or tax agent, of an order of the latter to remit funds to a third party unconnected to the execution of the duties of paying the tax or fee, or any other payment order, which, in accordance with the Russian Federation legislation, has higher priority than payments to the budget or the extra-budgetary fund.
 shall entail a fine in the amount of twenty percent of the amount remitted in accordance with the order of taxpayer, fee-payer or tax agent, or the amount of liability, whichever is higher.

Article 135. Non-fulfilment by a Bank of a Decision on the Collection of a Tax, Fee, or Penalty


 1. The unlawful non-fulfilment by a bank of a decision of a tax body on the collection of a tax, fee or penalty within the period of time fixed by this Code,
 shall involve the exaction of a penalty at the rate of one hundred and fiftieth the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 per cent for each day of delay.
 2. The commission by a bank of actions aimed at creating a situation of the absence of monetary funds on the account of a taxpayer, fee payer or tax agent, with regard to which the tax body has at the bank its collection letter under Article 46 of this Code,
 shall involve the exaction of a fine in the amount of 30 per cent of the sum of money that was received as a result of such actions.

Article 135.1. Non-submission to Tax Bodies of Information About the Financial and Economic Activity of Taxpaying Clients of a Bank


 1. Non-submission by banks at a supported inquiry of a tax body of statements on the transactions and accounts of the organisations or individuals, engaged in business without the status of a legal entity, within the time fixed by this Code in the absence of signs of the offence, provided for by Item 2 of this Article,
 shall involve the exaction of a fine in the amount of 10,000 roubles.
 2. Non-submission by banks at a supported inquiry of a tax body of statements on the transactions and accounts of the organisations or individual entrepreneurs without the status of a legal entity within the time fixed by this Code
 shall involve the exaction of a fine in the amount of 20,000 roubles.

Article 136. Procedure for Collecting Fines and Penalty Interest from Banks


 The fines stated in Articles 132-134, shall be collected in accordance with a procedure similar to the one provided for by the present Code for collection of tax sanctions.
 Penalties indicated in Articles 133 and 135 shall be collected in the order prescribed by Article 60 of this Code.

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