Clarification regarding rules for requests made by tax authorities to banks
By the Decree of 25 July 2012 N MMV-7-2/518@, the Federal Tax Services adopted rules for the requests made by the tax authorities to banks with respect to bank accounts opened, the balance of bank accounts and transactions via bank accounts.
Such requests are based on the provisions of the Tax Code obliging banks to provide information to the tax authorities within 3 days from the moment th…