Chapter 18. Types of Tax Offenses Committed by Banks

Stipulated by Legislation on Taxes and Fees 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 to an organisation or an 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 the decision of the tax body on the suspension of transactions in 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 (payer of charge) 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.

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

Execution by a bank, which has a decision by a tax authority to suspend accounts of a taxpayer, duty-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 the due, 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, duty-payer or tax agent, or the amount of liability, whichever is higher.

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

1. The unlawful non-fulfilment by a bank of the decision of a tax body on the collection of the tax or the due and also the penalty within the period of time fixed by this Code,

shall involve the exaction of the penalty in the amount of one hundred and fiftieth rate of refinancing 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, a duty payer or a tax agent, with regard to which the tax body has in 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 has ben 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 on a motivated inquiry of a tax body of inferences 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 on a motivated inquiry of a tax body of references 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 the 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.