Can the bank notify the tax office. What information about customers banks transfer to government agencies

Many of our readers are worried about the question: can the tax office somehow find out about the receipt of money in a bank account and, accordingly, about the receipt of taxable income? For example, if you sold something over the Internet and received it on bank card money for items sold, etc.? Indeed, the tax authorities have such an opportunity. We will tell in the article how likely it is to ask the bank for an account statement of an individual who is not registered as an individual entrepreneur.

From July 2014, banks are required to report tax authorities on the opening of accounts and deposits (deposits) of individuals who are not registered as individual entrepreneurs clause 1 of Art. 86 of the Tax Code of the Russian Federation... Banks inform tax authorities about closing or changing the details of an account or deposit (deposit), regardless of the date of their opening.

And tax authorities can ask banks for information about the availability of accounts and deposits, about balances Money on them, statements on transactions on accounts and deposits of natural persons-non-entrepreneurs when conducting tax audits in relation to these citizens or upon requesting documents (information) from them during inspections of other taxpayers in clause 1 of Art. 93.1 of the Tax Code of the Russian Federation... Fortunately, there is a limitation here: to request information on bank account"Physics" inspectors can only with the permission of the management of the higher tax authority.

Prior to that, tax authorities could request such information from banks only upon receipt of a request from foreign government agencies in cases stipulated by international treaties of the Russian Federation clause 2 of Art. 86 of the Tax Code of the Russian Federation... Of course, unless you personally or through dummies own large assets abroad, you are unlikely to face research. bank accounts on this basis.

How widely can such inquiries be practiced with local tax authorities? We asked a FTS specialist to comment on the situation.

FROM AUTHORIZED SOURCES

Advisor to the State Civil Service of the Russian Federation, 2nd class

“The territorial tax authority can only request an account statement of an individual with the permission of the head of the regional UFTS. If control activities are carried out at the management level (for example, it can be a repeated on-site inspection), consent to a request from the bank for information on a citizen's accounts must be obtained from the head (deputy head) of the Federal Tax Service. Statistics on this issue are not kept, but, of course, in order to obtain the consent of the head of the Federal Tax Service or the leadership of the Federal Tax Service, the need to request information on the state of an individual's bank accounts must be clearly justified. In particular, the request for extracts should be preceded by an analysis of the information contained in the information resources of the tax authorities, information obtained during inspections of other taxpayers. And only if these data indicate that a citizen is hiding his income from taxation, we can talk about receiving account statements. Therefore, one should not expect a massive sending of such inquiries to banks. ”

That is, with the consent of the head of the regional UFNS, the inspectorate may demand from the bank a statement of the citizen's account in cases where:

• <или>held office check a declaration submitted by an individual in the form of 3-NDFL. It turns out that if you file a declaration to get property deduction when buying / selling real estate or social deduction for the education / treatment of a child, or declare income from the sale of property, then the inspection, in theory, is already entitled to request an extract of your account. But tax authorities will not be able to use this measure when checking every declaration. For a request to the bank, they must have good reason, otherwise the management of the higher authority will not give permission to study the bank account of an individual;

ATTENTION

Purchase or Sale Information real estate territorial branches of Rosreestr are sent to the IFTS within 10 working days after the corresponding registration, as well as annually paragraph 4 of Art. 85 of the Tax Code of the Russian Federation; p. 1 of the Regulation, approved. Government Decree of 01.06.2009 No. 457... Therefore, it is not worth hoping that the tax authorities will not find out about the income from the sale of real estate.

• <или>an on-site tax audit is carried out in relation to the citizen. On-site checks of non-entrepreneurial individuals are a rather rare occurrence. But this is possible if, say, the tax authorities become aware that you have not declared income from the sale of property or systematically receive money from the lease of your property.

We believe that in such a situation, the inspectorate can obtain permission to request extracts. And if income is found there, from which, in the opinion of the inspectors, personal income tax has not been paid, they will additionally charge you with tax, fines and penalties. For example, tax authorities can calculate the amount received on your card salary account not from the employer, but from third parties as such income.

In our opinion, to challenge accrual of personal income tax on the amounts credited to your bank account "from the outside", it is quite possible. After all, the tax authority must prove that this is income and that an offense has been committed. clause 6 of Art. 108 of the Tax Code of the Russian Federation... And the presumption of innocence applies to the taxpayer. Nevertheless, tax authorities can, for example, interrogate citizens or representatives of legal entities that have transferred money to you. And if it is confirmed that this is a payment for any property, work performed or services rendered, it will hardly be possible to challenge the additional accruals;

• <или>documents (information) were requested from the citizen during the counter check and clause 1 of Art. 93.1 of the Tax Code of the Russian Federation another taxpayer, such as an organization with which he has an employment relationship. By the way, tax authorities can also claim documents or data during a counter audit from the founder of the company being inspected and Letter of the Ministry of Finance dated July 18, 2012 No. 03-02-08 / 58... Here is what a specialist from the Federal Tax Service says about this.

FROM AUTHORIZED SOURCES

“By the norms of Art. 93.1 of the Tax Code of the Russian Federation, the circle of persons from whom documents (information) on the activities of the audited company may be requested is not limited. Therefore, the tax authority can request information and (or) documents from any individual or legal entity that may have them. Including it can be both employees and founders of the audited organization ”.

Advisor to the State Civil Service of the Russian Federation, 2nd class

READER'S OPINION

“I am listed as a consultant in one international organization, which does not have a representative office in Russia. From time to time I receive royalties from them. For example, for translation into Russian technical regulations last year I was transferred to a foreign currency account in Sberbank $ 1,500. I think that it is better to file a declaration and pay personal income tax from this money, otherwise the tax will torment the inspections and ”.

B.P. Novikov,
St. Petersburg

Money to the accounts of individuals can be received not only in rubles, but also in foreign currency from abroad. For example, from a foreign company to a citizen of the Russian Federation for services rendered. Such transfers are made without any restrictions. Articles 6, 11 of the Law of 10.12.2003 No. 173-FZ... And the tax authorities can find out about these receipts in the cases described above. By the way, in such a situation, taxes can be withheld from you by another source of income payment - foreign company, according to the rules and tax laws their state. And if Russia has an agreement with this country on the avoidance of double taxation (and such agreements already exist with most states), then the amount of tax withheld abroad can be offset against the payment of Russian personal income tax. To do this, you must attach a document on the income received and tax paid, confirmed by a foreign government agency, to the declaration in the form of 3-NDFL clause 1 of Art. 232 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service dated 30.03.2006 No. 04-2-03 / 62... And in this case, you must submit a declaration

B anki - commercial organizations, their statutory goal is not to work for the state and carry out inspections, but to make a profit. Therefore, it would be wrong to put them on the same level with the tax authorities, investigating authorities or Rosfinmonitoring.

Moreover, at the legislative level, as such, the term “ bank check"Does not exist at all. The inherent function of an informant arises from certain provisions of the Tax Code, Federal Law No. 115-FZ dated 07.08.01 "On Counteraction to Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism" (hereinafter referred to as the Law on Combating Money Laundering), Federal Law No. Law dated 02.12.90 No. 395-1 "On Banks and banking"(Hereinafter referred to as the law on banks), as well as from some other acts. Let us examine in more detail how this control is organized in practice.

Banks transferred part of their control responsibilities to tax authorities since 2012

Earlier, before the entry into force of the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory Russian Federation, approved by the Central Bank of the Russian Federation on 12.10.11 No. 373-P, banks were leading a whole area related to the observance of cash discipline by customers. As part of this work, the correctness of the cash book, cashier reports, cash balance limit, advance reports... From January 1, 2012, this obligation was removed from the banks and transferred to the shoulders of the tax authorities. The entire banking community then breathed a sigh of relief.

Currently, banks are interested in the cash discipline of their clients, perhaps, only in one case - when withdrawing cash from an account over 100 thousand rubles. This is due to the current Ordinance of the Central Bank of the Russian Federation dated 20.06.07 No. 1843U. It is this document that sets the limit for settlements between legal entities and individual entrepreneurs in cash within the framework of one agreement, as well as the limit for spending cash received at the cash desk of these persons. In accordance with internal orders, many banks require their clients to provide documentary evidence of the targeted spending of cash in accordance with clause 2 of Ordinance No. 1843-U.

However, to report a detected violation to tax office the bank is not obligated. Since February 19, 2012, the Administrative Regulations have been in force for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs(approved by order of the Ministry of Finance of Russia dated 17.10.11 No. 133n). This regulation does not provide for any interaction between tax authorities and banks, therefore, further discussions about checks by banks of cash discipline are no longer relevant.

The downside of such a "transfer" of powers for companies is that now they will be checked not by a friendly (in many cases) bank, but by the tax office. And from the side of the latter there will be no more indulgences. Recall that liability for violation of the procedure for conducting cash transactions is set at 4-5 thousand rubles for officials and 40-50 thousand rubles for legal entities(part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation).

I would like to draw your attention to the fact that, despite the jurisdiction, violation of the procedure for working with cash does not apply to violations of legislation on taxes and fees. Accordingly, the limitation period for bringing to administrative responsibility can be only two months from the date of the offense. If more time has passed since the violation, they will not be held accountable (clause 6, part 1, article 24.5 of the Administrative Code of the Russian Federation).

Banks are required to share information about customer accounts

Many companies ask the following questions: is there a connection between inspections, which seem to be suddenly organized by the tax authorities, and recent transactions carried out and carried out through the bank or documents on transactions submitted at the request of the bank? Is there a procedure under which banks and tax authorities conduct joint audits? Regardless of the answer to these questions, one more question arises: can a company refuse to provide information to the bank and at the same time not bear the risks associated with possible consequences such a refusal? Including in the form of tax audits. To answer all these questions, it is necessary to establish when and what the bank is obliged to inform the tax authorities about.

Based on Article 26 of the Banking Law and Clause 2 of Article 86 of the Tax Code of the Russian Federation, banks, at the request of the tax authority, within three days are required to issue certificates of the presence of bank accounts or cash balances in accounts, statements of transactions on the accounts of organizations and individual entrepreneurs, about transfers and about balances of electronic money. It is important that the request for such certificates by tax authorities is possible only in limited cases:

• when holding events tax control from an organization or individual entrepreneur;
• when making a decision to suspend or cancel the suspension of operations on their accounts;
• after the decision to collect the tax has been made.

The banks are obliged to inform the tax authorities about the opening and closing of accounts by organizations and individual entrepreneurs, as well as about changes in the details of these accounts (clause 1 of article 86 of the Tax Code of the Russian Federation). In addition, recent amendments to the Tax Code of the Russian Federation oblige credit institutions to also inform about the grant or termination of the right to use corporate electronic means of payment for electronic money transfers. The term for such messages in all these cases was reduced to three days.

As a rule, a credit institution has all the information about the borrower.

Credit institutions are no exception when the tax authorities apply Article 93.1 of the Tax Code of the Russian Federation. In accordance with its rules, the tax authorities have the right to demand information and documents concerning the activities of the audited taxpayer. Contractors or other persons who have such documents and information are named as the source.

Naturally, such information will be the most complete in relation to companies and individual entrepreneurs, in which banks themselves have an increased interest. The most thorough checks are carried out by banks in relation to their clients - potential borrowers. When considering their applications, the solvency and profitability are assessed first of all.

In order to check the financial solvency, the bank requests a whole block of financial and analytical documents from the client. In particular, it is financial statements over the past three years. Based on it, it is estimated financial stability and growth dynamics of major financial indicators... In addition, the client is obliged to submit certificates from the tax inspectorate about the absence of debts to the budgets of all levels for taxes and fees. The bank necessarily carries out a reality check economic activity, accounts receivable and accounts payable... In addition, a legal examination of the submitted documents is carried out, the powers of the heads responsible for making decisions, signing documents, as well as the availability of corporate approvals and approvals for the upcoming credit transaction are checked.

And most importantly, following the results of such financial audit a professional economic judgment is drawn up in writing. Only after that, the question of the possibility of lending, with written conclusions from all the services of the bank, is submitted to the credit committee for consideration. Thus, banks collect a fairly extensive dossier on borrowers, which may be of interest to the tax authorities.

Of course, internal bank statements and customer judgments are unlikely to reach the tax authorities. However, any other documents that the tax office may identify in its request, including contractual ones, the bank will be obliged to submit.

Banks are trying to involve more closely in the control process

The only reassuring thing is that a request for information under Article 93.1 of the Tax Code of the Russian Federation is possible only in the event of a tax audit. But the tax authorities are trying to circumvent such a restriction, in particular, by making amendments to the first part of the Tax Code of the Russian Federation. All information that is now requested from banks on the basis of the named article will be provided by them in in electronic format as part of the performance of duties, established by law about taxes and fees. On the basis of this information, the tax authorities are supposed to create software and information systems. The specified array of information will be able to provide targeted search tax violations from organizations and entrepreneurs.

It seems that the implementation of this project, as well as the use of such a base in the event of its creation, are dubious. The reason for this is the volume of transactions performed in banks and the restrictions set on the number of possible checks... However, it would be premature to write off these risks.

In the meantime, a new round of debate and excitement around the relationship between banks and tax authorities was marked by a letter from the Central Bank of the Russian Federation dated June 28, 2012 No. 90-T. In it, the Central Bank of the Russian Federation informs that the Federal Tax Service of Russia on its official website (www.nalog.ru) posts information about legal entities, with which there is no connection at the address (location) indicated in the Unified State Register of Legal Entities. Banks are advised to refuse such taxpayers to conclude a bank account agreement. If there is a bank account agreement - refuse the company to provide remote banking services and accept settlement documents only on paper.

According to the Central Bank of the Russian Federation, the operations of such a client should be given increased attention. And send information about them to Rosfinmonitoring, regardless of whether or not they refer to operations subject to mandatory control.

Most banks are currently in no hurry to terminate contracts for settlement and cash services, but organize the work, which in a simplified form can be represented as follows. The Bank checks the location of each client through the website of the Federal Tax Service of Russia. In the absence of a company at its address state registration a letter is sent to the client's address, which contains a request to clarify information about the actual location. It also states that if the relevant information is not confirmed, the bank will be forced to terminate the remote banking service in accordance with paragraph 5.2 of Article 7 of the Law on Combating Money Laundering.

Tax authorities learn about dubious transactions from Rosfinmonitoring

For taxpayers, the law on combating money laundering is dangerous not only in the case of a discrepancy between the legal and actual addresses. When implementing the prescribed regulation internal control banks can indirectly act as informants for the tax service through Rosfinmonitoring.

To enforce the law, banks approve internal control rules. Their purpose is to identify client transactions that are subject to mandatory control in accordance with this law, as well as to identify other transactions that may be related to the legalization or laundering of proceeds from crime and the financing of terrorism.

Clients' transactions subject to mandatory control are determined on the basis of Article 6 of the Anti-Money Laundering Law. For the purpose of identifying other transactions, banks use the criteria for identifying and signs of unusual transactions. In the course of this, the bank may ask the client to provide the necessary explanations, including additional information explaining the economic meaning of the unusual transaction. May request other documents on transactions, including those confirming the payment of taxes. In addition, all transactions of such a client are guaranteed increased attention.

No later than three working days from the date of the questionable transaction or the transaction subject to control, banks submit the relevant information to Rosfinmonitoring (subparagraph 4, paragraph 1, article 7 of the law on combating money laundering). And from Rosfinmonitoring this information goes to the tax authorities.

The fact is that Rosfinmonitoring and the Federal Tax Service of Russia signed an Agreement dated December 27, 2006 No. 01-1-13 / 6 and No. SAE-25-06 / 8 "On Cooperation Federal Service on financial monitoring and the Federal Tax Service ". In the course of such cooperation, the services exchange information, including about fly-by-night.

The Agreement does not expressly stipulate the obligations of Rosfinmonitoring to provide tax authorities with information received from banks. But these data can be presented as "reference", and their transfer - as "other activities" (paragraphs 10 and 12 of the Agreement). As a result, the tax service regularly receives information transmitted to Rosfinmonitoring by banks. And after receiving this information, tax authorities can schedule a tax audit. Therefore, any company should know that a tax audit can begin with a seemingly harmless operation in a servicing bank.

It is dangerous for the company to ignore the requests of the bank

Of course, the company has the right to refuse to provide the information requested by the bank. But this may be associated with the risks of suspension of the operation and increased interest of the bank in all subsequent transactions passing through it.

In most cases, banks request information orally. This is due to the fact that there is no direct indication of the right of banks to demand copies of documents from clients in legislative acts. It is on this that the tactics of relationships should be built. Upon receipt of an oral request from the bank for the submission of documents, ask for an official written request. It is better to answer in writing, so that in case of non-receipt of a written request, at least somehow the interest in the transaction on the part of the bank is recorded. Upon receipt of a written request, it is necessary to draw up a short note for the bank that explains the economic meaning of the transaction that attracted attention. At the same time, copies of documents related to the transaction do not need to be submitted - after all, the law does not require this.

Bank - instrument monetary system, which operates according to certain established rules. In order to stay afloat, banks need to comply with the established standards and fulfill the public law functions of informants and controllers that the state has entrusted to them. But you should not perceive the bank as a controlling body or structure that will prevent the company from conducting transactions and operations. After all, first of all, a servicing bank is a counterparty that is interested in long-term mutually beneficial cooperation.

date of publication: 04.04.2014

Nowhere, nowhere we can not hide,

But life cannot be postponed in any way ...

(Naum Mironovich Olev,

lyrics from the song "Bad weather")

Federal Law of 02.04.2014 No. 52-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and legislative acts RF ", already famous for introducing for taxpayers applying the simplified taxation system and UTII, the obligation to pay property tax in relation to real estate, it also changes the procedure for reporting the opening and closing of an account by bank clients - legal entities, individual entrepreneurs, notaries and lawyers.

From 02 May 2014 Law No. 52-FZ invalidates subparagraphs 1 and 1.1 of paragraph 2 and paragraph 3 of Article 23 of the Tax Code of the Russian Federation. Thus, starting from May 2, 2014, organizations, individual entrepreneurs, notaries and lawyers are not required to report to the tax authority about opening or closing bankaccounts and are not required to report the creation or termination of the right to use corporate electronic means of payment for electronic money transfers.

Obligations of the banks themselves informing the tax authorities about the opening and closing of customer accounts is not only saved, but also expands many times... Currently, banks report to the tax authorities only information on the opening of accounts by corporate clients and individual entrepreneurs on the basis of a bank account agreement. Banks do not report on accounts for deposits and on accounts of individuals. but from 01 July 2014 the norms will come into force federal law of June 28, 2013 No. 134-FZ, amending article 86 of the Tax Code of the Russian Federation, according to which banks will report to the tax authorities about all bank accounts and deposit accounts of all legal entities, individual entrepreneurs and individuals!

Banks will be obliged to inform the tax authority at their location information about opening or closing a bank account, deposit (deposit), about changing account details, deposit (deposit) of an organization, an individual entrepreneur, an individual who is not an individual entrepreneur, on the granting of the right or termination of the right of an organization, an individual entrepreneur to use corporate electronic means of payment for electronic money transfers, as well as on changing the details of a corporate electronic means of payment. Information will be communicated electronically within three days from the date of the relevant event.

Thus, from May 2, 2014, corporate clients of banks are exempt from the obligation to report to the tax office about opening bank accounts, but from July 1, 2014, banks will begin to report to the tax office about opening not only bank accounts, but also deposit accounts, both in relation to corporate clients and individuals... The obligation of banks to report data on already opened current and deposit accounts (and these are tens of millions of accounts) is not directly provided for by the law, but insane flows of information from banks to the tax authorities are ensured in any case (taking into account the rollover of deposits, opening salary card accounts, issuing savings and certificates of deposit, etc.).

Taking into account the fact that in the total number of open accounts, corporate clients account for only 1%, the work of banks will increase by only ... 100 times.

Regarding reports by banks to the tax office about account balances. Banks will be obliged to issue to the tax authorities certificates on the availability of accounts, deposits (deposits) in the bank and (or) on the balances of funds on accounts, deposits (deposits), statements on transactions on accounts, on deposits (deposits) of organizations, individual entrepreneurs and individuals persons, as well as certificates of electronic money balances and electronic money transfers upon receipt of a reasoned request from the tax authority in the following cases:

Information on legal entities and individual entrepreneurs can be requested by tax authorities when conducting tax audits of such persons or demanding documents from these persons in accordance with Article 93.1 of the Tax Code of the Russian Federation, as well as in cases of making a decision on tax collection, making decisions to suspend transactions on the accounts of an organization, individual an entrepreneur, the suspension of electronic money transfers or the cancellation of the suspension of transactions on the accounts of an organization, an individual entrepreneur, the cancellation of the suspension of electronic money transfers;

Information about individuals can be requested by tax authorities with the consent of the head of a higher tax authority or the head (deputy head) of the federal executive body authorized to control and supervise taxes and fees, in cases of tax audits against these persons or them documents in accordance with paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation;

Inquiries regarding legal entities, individual entrepreneurs and individuals can be requested by the tax authorities from the bank on the basis of a request authorized body foreign country in cases stipulated by international treaties of the Russian Federation.

• Test for bank employees ""

When quoting, reprinting and using materials

from the website of the Banking Business School ProfBanking

What is the hysteria. They write that either from June 1, or July 1, banks will begin to transmit information about all movements in the accounts of citizens to the tax office. It seems that this is how the amendments to Article 86 of the Tax Code will work. Allegedly, now the inspection will know about all the receipts that have come to your card, and will require you to explain where the money comes from. And who does not explain, he will supposedly "flesh nologi".

On June 20, a week after the publication of our article, the Federal Tax Service officially denied rumors about surveillance through accounts and automatic taxation of all receipts on cards.

How really

1. The tax code has been changed since June 1. In several articles, references to accounts in precious metals have appeared.
2. Controlling bank accounts is nothing new. Banks have previously been required to respond to inquiries about transactions and account balances.
3. The tax office checks transactions on accounts and cards only if available legal grounds... The bank transmits information only upon an official request. Nothing will be charged automatically.
4. In order to charge something further, the tax authority must prove the violation. Not all transfers to the card are subject to tax.
5. News about total control - stuffing, fake and provocation.

What really changed in NK

Since June 1, there have been changes in the tax code, but they do not relate to control over accounts. They mainly concern. Now the rules have been prescribed for them, but there is nothing interesting there:

1. Metal accounts can contain the metals themselves or their monetary equivalent.
2. The owner of the account - a person or a company - can withdraw metal or money from the account.
3. By law, such accounts are not insured with a deposit insurance agency.
4. The tax office can receive information on such accounts, as well as write off money from them as a tax debt and block, if there are reasons. On cash accounts, the tax office could receive information and write off money since 2013 and even earlier.
5. If it comes to writing off money against debts, then first they write off from the ruble, then from the currency, and at the very end - from the metal.

There are also clarifications regarding taxes on sales transactions precious metals and stones. But there is not a word about new methods of total control over accounts and additional taxes on unconfirmed amounts.

The media are constantly sowing panic out of the blue. We are not. Read the truth about Russian laws - without hysterics and excesses.

What about the control of transfers to personal accounts

The control of transfers is described in Article 86 of the Tax Code. Banks are required to transfer to tax information that a certain person or company has opened an account, here are the details. And if the tax authorities send official request, the bank must report how much money is on the accounts and what transactions were made on them. In this form, this rule has been in effect since 2013.

The Bank does not transfer information about movements on accounts and cards automatically and without reason. And it will not transmit: there is no such requirement in the law. But if the tax office conducts an audit, the bank will receive the request and must fulfill it.

Does it mean that there is still control over incomes?

There is control over income, but it is not control over every transfer. The tax office will not charge personal income tax from each amount for which there are no documents. For most people, metal account amendments mean nothing at all.

In order for the tax authority to make a request to the bank about the movement and about account balances, it must have grounds and documents. The reasons for the request may be, for example:

1. tax audit;
2. tax debts;
3. suspension of account transactions.

All this does not mean that now the tax authorities will monitor all operations in general, and the bank will automatically report all this to it.

Can the tax office find out about income through the bank and calculate taxes?

Maybe, but despite the tax authorities' authority, it is not so easy. With companies and individual entrepreneurs, everything is clear: there must be documents for each admission and by the extract you can immediately find out what kind of money it is - loan repayment or proceeds.

It is more difficult with individuals. First, the tax office must find reasons for the audit. If such grounds are found, she can make a request to the bank and find out that some money sometimes comes to someone on the card. One amount is a salary, but nothing is clear about the others.

Even if the tax authorities see such amounts, they will not be able to automatically charge taxes from them. The taxpayer will be asked for an explanation: where the money comes from and for what. But this is still not a reason to charge something. There is a whole list of incomes from which you do not need to pay taxes.

For example, the return of a debt or a monetary gift from another person is not subject to personal income tax. Any amount can be called a gift. And the tax office must prove that in fact money is not a gift, but payment for services. It is not the taxpayer who proves that he is not guilty, but the tax office is looking for evidence of his guilt. But if he finds and documents everything, only then can there be a fine - 20% of the unpaid amount. But this is also not news: such a fine has always existed and is valid for any arrears.

On the official website of the Federal Tax Service there was a confirmation that the tax authorities simply cannot get anything from the bank. And there will be no automatic transfer of data on all receipts to accounts from July 1. Articles circulated by the media and social networks are a provocation. It has nothing to do with the laws in force.

I have different transfers to the card besides the salary. What should be done so that the tax office does not have any claims after a request to the bank?

Universal tip: you don't need to invent anything on purpose. If you are honest, declare your income honestly and pay taxes, you have nothing to worry about at all. No one will come and charge you personal income tax from all transfers to the card.

Here are some tips for the most careful.

Ask those who transfer money to you to indicate a comment on the payment. For example: "birthday present", "returning the debt", "darling, buy yourself a fur coat."

Draw up documents for large amounts. The tax office cannot physically check all transfers of 1000 rubles, even if it makes inquiries for all bank clients. But it makes sense to ask you what for 100 thousand rubles you get every month on the card. If this friend returns the debt to you in parts, it would be nice to have a document - If you received money from the sale of the MacBook, a document will come in handy that confirms that you sold the MacBook and that it belonged to you for more than three years, so there is neither tax nor declaration.

Don't ignore inquiries from the tax office. If you are asked for clarifications, you must provide them. It seemed strange to you or to the tax authorities that you have not been working for five years. If your grandmother or even a distant acquaintance gave you money for an apartment, you are not obliged to pay tax on them. And even if you bake cakes to order, sell them through social networks and get money on your card, it will not be so easy for you to charge something. We talked about what the tax authorities really have the right to do.

Card-to-card transfers are offered by many Russian banks... To do this, it is not even necessary to be their client, sometimes it is enough to drive in the details of your card and the recipient's card number on the website, indicate the required amount- and the money will be instantly transferred. This way remittances It is convenient not only for collecting money for a gift or helping relatives, it is used by freelancers, tutors and landlords. The Village has found out if the tax is monitoring these transactions and when the banks inform it about the transfers.

Where and why do people transfer money

“Transfer from card to card is one of the most popular services, especially in our mobile bank: a card to card transfer could always be done from the main screen, without even entering a username and password, "says Algirdas Shakmanas, vice president and head of the Digital Business block of Promsvyazbank. In the mobile bank, you can save card data so that you do not need to enter numbers every time.

This option is also popular among Alfa-Bank customers. According to the representative credit institution The most common purposes of translation are:

- Distribution of money between your cards. For example, upon admission wages(the average check is 30–100 thousand rubles);

- Regular translations. For example, helping loved ones (the average bill is 10-50 thousand rubles);

-Interaction with other people. For example, debt repayment, collection of money for gifts, payment of a restaurant bill in a club (the average check is from 500 rubles to 10 thousand rubles).

Can the bank restrict suspicious transfers

“In order to minimize the risks of using the service for other purposes (for example, for business purposes), we apply not only measures recommended by the regulator, but also technological ones,” says Zhanna Kaplun, a spokesman for Alfa-Bank. According to her, the bank uses different instruments: from the introduction of restrictions on operations (for example, limits on maximum amount operations, one-time, per day, per month, as well as for the number of operations) before monitoring the appointment of operations. In addition, the bank can provide information on transfers from card to card of its clients to the tax authorities on the basis of an official request.

Banks can also temporarily block the card if the transactions seem suspicious to them. “In such cases, we resolve the issue individually,” says Algirdas Shakmanas from Promsvyazbank. - It is important to note that customers are encouraged to set limits on card transactions in remote channels. For example, the limit for cash withdrawals per day or monthly, as well as for transactions via the Internet. "

Does the tax office keep track of such transfers?

Operations in the amount equal to or exceeding 600 thousand rubles (or the same amount in foreign currency) are subject to mandatory control by the financial monitoring authorities. In addition, banks are required to report the opening and closing of accounts and deposits within three days. individuals, on the movement of funds on a motivated request, that is, on a special request from the tax authority.

According to Tax Code, upon receipt of such information, the tax office can organize an audit of the payment of taxes. However, in practice, it is quite difficult to organize control over the movement of funds in the accounts of individuals, and it is even more difficult to prove their origin.

The tax authority cannot block an account without good reason. However, if there is a suspicion that the owner of the account or card is engaged in tax evasion, then materials about this can be transferred to law enforcement agencies to establish the fact of illegal entrepreneurial activity... But, again, collecting evidence requires a very complex and painstaking work, therefore, in practice, the tax authorities prefer not to initiate inspections for relatively small amounts.

If a tax interest has arisen, the main thing is how you explain the source of the money received. The conditional limit is the above 600 thousand rubles. In addition, if you put money into a bank account or transfer money from card to card, the origin of which you can explain by the same gift (which is extremely difficult to verify), then problems cannot arise. You can also transfer amounts of up to 600 thousand rubles without fear of checks, since any working citizen with an average salary can accumulate such money.

Do not forget that not all income is legally required to pay tax. So, for example, monetary gifts are not subject to taxation: for example, if a lover transferred 500 thousand rubles to his mistress, or if the guests gave a million rubles to the newlyweds, there is no need to report to the Federal Tax Service and pay tax from this. Only gifts from individual entrepreneurs and organizations in the amount of more than 4 thousand rubles are taxed, as well as real estate, shares or a car donated by non-relatives (so it is better to give money). Non-income income is not taxed: you lent money in cash and returned it to your card, or a colleague compensated you for the cost on the card joint purchase... Other categories of income are exempt from taxation, among other things: alimony, property and money received by inheritance, remuneration of tutors, and so on.