Article 102 tax secret. Theory of everything. Information about changes

26.06.2022

Tax Code, N 146-FZ | Art. 102 Tax Code of the Russian Federation

Article 102 of the Tax Code of the Russian Federation. Tax secret (current edition)

1. Tax secret consists of any information received by the tax authority, internal affairs bodies, investigative bodies, the body of the state extra-budgetary fund and the customs body about the taxpayer, the payer of insurance premiums, with the exception of information:

1) that are publicly available, including those that became so with the consent of their owner - the taxpayer (payer of insurance premiums). Such consent is provided at the choice of the taxpayer (payer of insurance premiums) in relation to all or part of the information received by the tax authority, in the form, format and in the manner approved by the federal authority executive power, authorized for control and supervision in the field of taxes and fees;

2) about identification number taxpayer;

3) excluded. - Federal Law of July 9, 1999 N 154-FZ;

3) on violations of the legislation on taxes and fees (including the amounts of arrears and debts on penalties and fines, if any) and penalties for these violations;

4) provided to tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities), including within the framework of international automatic exchange of information;

5) information provided to election commissions in accordance with the election legislation based on the results of checks by the tax authority about the amount and sources of income of the candidate and his spouse, as well as about the property owned by the candidate and his spouse;

6) provided to the State information system on state and municipal payments provided for Federal law dated July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services”;

7) on special tax regimes applied by taxpayers, as well as on the taxpayer’s participation in a consolidated group of taxpayers;

8) provided to authorities local government(to government authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) in order to monitor the completeness and accuracy of information provided by payers of local fees for the calculation of fees, as well as the amounts of arrears on such fees;

9) on the average number of employees of the organization for the calendar year preceding the year of posting the specified information on the Internet information and telecommunications network in accordance with paragraph 1.1 of this article;

10) on the amounts of taxes and fees paid by the organization in the calendar year preceding the year of posting the specified information on the information and telecommunications network "Internet" in accordance with paragraph 1.1 of this article (for each tax and fee) without taking into account the amounts of taxes (fees) paid in connection with the import of goods into the customs territory of the Eurasian Economic Union, the amounts of taxes paid tax agent, about the amounts of insurance premiums;

11) on the amounts of income and expenses according to the accounting (financial) statements of the organization for the year preceding the year in which the specified information was posted on the Internet information and telecommunications network in accordance with paragraph 1.1 of this article;

12) on registration with the tax authorities of foreign organizations in accordance with paragraph 4.6 of Article 83 of this Code.

13) on registration with the tax authorities of individuals in accordance with paragraph 7.3 of Article 83 of this Code.

1.1. Information about the organization specified in subparagraph 3 (in terms of information about the amounts of arrears and debts for penalties and fines (for each tax and fee, insurance premium), tax offenses and measures of responsibility for their commission) and in subparagraphs 7, 9 - 11 of paragraph 1 of this article, are posted in the form of open data on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications network " Internet", with the exception of information about the organization that constitutes a state secret. Information to be posted is not provided upon request, except in cases provided for by federal laws.

The terms and period for posting the information specified in paragraph one of this paragraph, the procedure for their formation and placement are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

2. Tax secrets are not subject to disclosure by tax authorities, internal affairs bodies, investigative bodies, government agencies off-budget funds and customs authorities, their officials and attracted specialists and experts, except for cases provided for by federal law.

Disclosure of tax secrets includes, in particular, the use or transfer to another person of information that constitutes a trade secret (trade secret) of a taxpayer, payer of insurance premiums and which has become known to an official of the tax authority, internal affairs body, investigative body, body of a state extra-budgetary fund or customs body , to an engaged specialist or expert in the performance of their duties.

2.1. The presentation by the tax authority to the responsible participant is not a disclosure of tax secrets. consolidated group taxpayers of information about the participants of this group, constituting a tax secret, as well as submission to the financial authorities of the subjects Russian Federation, in the territories of which participants of the consolidated group of taxpayers operate, information on the projected receipts of corporate income tax to the budgets of the constituent entities of the Russian Federation from the consolidated group of taxpayers in the current financial year, for the next fiscal year and the planning period and on factors influencing the planned revenues of corporate income tax received in accordance with subparagraph 9 of paragraph 3 of Article 25.5 of this Code.

3. Received by tax authorities, internal affairs bodies, investigative bodies, bodies of state extra-budgetary funds or Customs information constituting a tax secret has a special storage and access regime.

Access to information constituting a tax secret has officials, determined respectively by the federal executive body authorized for control and supervision in the field of taxes and fees, the federal executive body authorized in the field of internal affairs, the federal state body exercising powers in the field of criminal proceedings, the federal executive body authorized in the field of customs affairs.

4. The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.

5. The provisions of this article regarding the determination of the composition of information about taxpayers (payers of insurance premiums) that constitute a tax secret, the ban on disclosure of this information, requirements for special regime storage and access to the specified information, as well as liability for the loss of documents containing the specified information, or disclosure of such information applies to information about taxpayers (payers of insurance premiums) received by organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees that enter and process data on taxpayers (payers of insurance premiums), as well as on employees of these organizations.

6. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of such information, apply to information about taxpayers (insurance payers). contributions) received by state bodies, local governments or organizations in accordance with the legislation of the Russian Federation on anti-corruption.

Access to information constituting a tax secret in state bodies, local government bodies or organizations that received such information in accordance with the anti-corruption legislation of the Russian Federation is available to officials determined by the heads of these state bodies, local government bodies or organizations.

7. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of such information, apply to information about the amount and sources income of employees (their spouses and minor children) of organizations with state participation, received by government agencies in accordance with regulatory legal acts President of the Russian Federation, Government of the Russian Federation.

Access to the information specified in this paragraph that constitutes a tax secret in state bodies to which such information was received in accordance with the regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation is available to officials determined by the heads of these state bodies.

8. Information contained in a special declaration submitted in accordance with the Federal Law “On Voluntary Declaration” individuals assets and accounts (deposits) in banks and on making changes to individual legislative acts Russian Federation", and (or) documents and (or) information attached to it, are recognized as a tax secret, taking into account the following features:

1) such information is recognized as a tax secret without the exceptions established by subparagraphs 1 - 3 and 5 - 8 of paragraph 1 of this article;

2) disclosure of such information and loss of the submitted special declarations and (or) documents and (or) information attached to them are grounds for prosecution criminal liability for illegal disclosure of information constituting a tax secret, in accordance with the Criminal Code of the Russian Federation;

3) the official of the tax authority to whom such information became known cannot be held accountable for refusing to testify on circumstances that became known to him from the information specified in paragraph one of this paragraph;

4) such information can be requested from the tax authority only at the request of the declarant himself, recognized as such in accordance with the Federal Law specified in paragraph one of this paragraph;

5) if it is necessary to confirm the fact of submission to the tax authority of a special declaration and documents and (or) information attached to the declaration, and the reliability of the information contained therein, an official of a government body or a bank, to whom, as a basis for providing the guarantees provided for in this paragraph, paragraph one of this paragraph by the Federal Law, a copy of the special declaration was submitted with a mark from the tax authority on its acceptance, has the right to send it to the federal executive body authorized for control and supervision in the field of taxes and fees, for verification with the original of the special declaration located on the centralized storage. Federal body The executive authority authorized for control and supervision in the field of taxes and fees, within five days after receiving such a copy of the special declaration, sends a response notification about whether the received copy of the special declaration corresponds or does not correspond to the original.

9. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for disclosure of the specified information apply to information received by financial authorities constituent entities of the Russian Federation, in the territories of which members of the consolidated group of taxpayers operate, as part of information on projected income tax revenues of organizations to the budgets of the constituent entities of the Russian Federation from members of the consolidated group of taxpayers in the current financial year, for the next financial year and planning period, and on factors, influencing the planned income tax revenues of organizations.

Access to the information specified in this paragraph that constitutes a tax secret in the financial authorities of the constituent entities of the Russian Federation is available to officials determined by the heads of these financial authorities.

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Commentary to Art. 102 Tax Code of the Russian Federation

The commented article is devoted to one of the central institutions of tax law - tax secrecy.

Taxpayers and other persons, participating in tax legal relations, primarily in legal relations regarding tax control, transfer to the tax authorities a significant amount of information protected by law: confidential information, information constituting commercial, banking, insurance secrets, etc.

This information is intended only for use by tax authorities and for tax control purposes only. The use of this information for other purposes may cause serious damage to the taxpayer and the results of his economic and business activities.

By protecting information received from the taxpayer, tax legislation establishes a legal regime of tax secrecy.

Tax secrecy consists of any information about the taxpayer received by the tax authority (other government bodies involved in tax control - internal affairs bodies, investigative bodies and customs authorities).

Any information about a taxpayer constitutes a tax secret. In form, this can be information (written, electronic) about the taxpayer, which became known to the tax authority when it exercised its powers of tax control (documents, electronic documents, magnetic disks, photographs, video and sound recordings, etc.). At the same time, in terms of content, the subject of tax secrecy may include not only information related directly to the taxpayer’s fulfillment of tax obligations; All personal information about the taxpayer, information constituting a trade secret, production secrets, etc.

A qualifying feature in determining the subject of tax secrecy is that it is formed from information received by the tax authority in the exercise of its powers.

At the same time, the subject of tax secrecy is formed not only due to the information that the taxpayer himself provided to the tax authority, but also due to information about the taxpayer that the tax authority receives from other persons - from banking institutions, tax agents, experts, witnesses, etc.

The limits protected by the legal regime of tax secrecy include:

1) publicly available information about the taxpayer, including information that became so with his consent. Public information includes generally known information and other information, access to which is not limited (Federal Law of July 27, 2006 “On information information technology and on the protection of information"). The taxpayer may give written consent to give the information transmitted by him to the tax authority the status of publicly available information (for an example of such a written statement of consent, see: letter of the Federal Tax Service of Russia dated March 28, 2014 N GD-4-3/5719 " About the recycling fee");

2) about the taxpayer identification number (TIN);

3) on violations of the legislation on taxes and fees and penalties for these violations;

4) information provided to tax, customs or law enforcement authorities of other states in accordance with international treaties on mutual cooperation between tax, customs or law enforcement authorities;

5) information provided to election commissions about the amount and sources of income of the candidate and his spouse, as well as about the property owned by the candidate and his spouse;

6) information provided to the State Information System on state and municipal payments, provided for by the Federal Law “On the organization of the provision of state and municipal services”;

7) on special tax regimes applied by taxpayers, as well as on the taxpayer’s participation in a consolidated group of taxpayers.

Thus, the subject of tax secrecy is any information received by the tax authority from the moment the taxpayer is registered with the tax authority, with the exception of the above information, which is excluded by law from the tax secrecy regime.

The taxpayer is given the right to observe and preserve tax secrets, which is the most important information and legal guarantee of the protection of his rights and legitimate interests. The Tax Code entrusts tax authorities with the obligation to maintain tax secrets and ensure their preservation.

The legal regime of tax secrets involves a ban on its disclosure by bodies that, in accordance with the law, have access to information constituting a tax secret: tax authorities, internal affairs bodies, investigative bodies, customs authorities, their officials and attracted specialists, experts, etc.

Information constituting a tax secret can be made public or transferred to other government bodies only in the manner established by the Tax Code of the Russian Federation itself or other federal law.

Thus, the Tax Code of the Russian Federation establishes that it is not a disclosure of tax secrets if the tax authority provides the responsible participant in a consolidated group of taxpayers with information about the participants of this group that constitute a tax secret.

In accordance with the Federal Constitutional Law "On the Government of the Russian Federation", tax authorities transmit for subsequent publication in the media information about income that is subject to taxation, securities and other property owned by right of ownership to the Chairman and members of the Government of the Russian Federation, their spouses and minor children.

By ruling of the Supreme Court of the Russian Federation dated June 20, 2016, the Company was granted a deferment in payment state duty for filing a cassation appeal. Since the proceedings for consideration of the Company’s cassation appeal have been completed, according to the rules of Article 102 of the Arbitration Procedure Code of the Russian Federation and Articles 333.21, 333.22 Tax Code The Russian Federation must recover as income federal budget 3000 rub. state duty on cassation appeal...

Supreme Court decision: Determination N APL15-312, Board of Appeal, appeal

Based on Article 3, paragraph 1 of part 1 of Article 6 of Federal Law No. 152-FZ, paragraph 1 of Article 102 of the Tax Code of the Russian Federation, Article 28 of the Fundamentals of Notaries, the court came to the correct conclusion that approved by the Order Form No. 5-2 does not contradict these norms of current legislation, since those reflected in it general information about the income of notaries when carrying out notarial activities in a constituent entity of the Russian Federation cannot be classified as personal data and is not information constituting a tax secret...

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1. Tax secret consists of any information about the taxpayer received by the tax authority, internal affairs bodies, investigative bodies, the body of the state extra-budgetary fund and the customs body, with the exception of information:

1) that are publicly available, including those that became so with the consent of their owner - the taxpayer. Such consent is provided at the choice of the taxpayer in relation to all or part of the information received by the tax authority, in the form, format and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

2) about the taxpayer identification number;

3) excluded.

3) on violations of the legislation on taxes and fees (including the amounts of arrears and debts on penalties and fines, if any) and penalties for these violations;

6) provided to the State Information System on state and municipal payments, provided for by Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services”;

7) on special tax regimes applied by taxpayers, as well as on the taxpayer’s participation in a consolidated group of taxpayers;

8) provided to local government bodies (government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) in order to monitor the completeness and reliability of information provided by payers of local fees for the calculation of fees, as well as the amounts of arrears on such fees;

1.1. Information about the organization specified in subparagraph 3 (in terms of information on the amounts of arrears and debts for penalties and fines (for each tax and fee), tax offenses and penalties for their commission) and in subparagraphs 7, 9 - 11 of paragraph 1 of this article , are posted in the form of open data on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, on the Internet information and telecommunications network, with the exception of information about the organization that constitutes a state secret. Information to be posted is not provided upon request, except in cases provided for by federal laws.

2. Tax secrets are not subject to disclosure by tax authorities, internal affairs bodies, investigative bodies, bodies of state extra-budgetary funds and customs bodies, their officials and engaged specialists and experts, except for cases provided for by federal law.

Disclosure of tax secrets includes, in particular, the use or transfer to another person of information that constitutes a trade secret (trade secret) of the taxpayer and has become known to an official of the tax authority, internal affairs body, investigative body, body of a state extra-budgetary fund or customs body, an engaged specialist or expert in the performance of their duties.

2.1. The provision by the tax authority to the responsible participant of a consolidated group of taxpayers of information about the participants of this group that constitute a tax secret does not constitute a disclosure of tax secrets.

3. Information constituting a tax secret received by tax authorities, internal affairs bodies, investigative bodies, bodies of state extra-budgetary funds or customs bodies has a special storage and access regime.

Access to information constituting a tax secret is available to officials determined respectively by the federal executive body authorized for control and supervision in the field of taxes and fees, the federal executive body authorized in the field of internal affairs, the federal government body exercising powers in the field of criminal legal proceedings, the federal executive body authorized in the field of customs affairs.

4. The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.

5. The provisions of this article regarding the determination of the composition of information about taxpayers that constitute a tax secret, the ban on disclosure of the specified information, requirements for a special regime of storage and access to the specified information, as well as liability for the loss of documents containing the specified information, or disclosure of such information shall apply on information about taxpayers received by organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, which enter and process data on taxpayers, as well as on employees of these organizations.

6. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information or for the disclosure of such information apply to information about taxpayers received by state bodies, local government bodies or organizations in accordance with the legislation of the Russian Federation on combating corruption.

7. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of such information, apply to information about the amount and sources income of employees (their spouses and minor children) of organizations with state participation, received by state bodies in accordance with regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.

8. Information contained in a special declaration submitted in accordance with the Federal Law “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation”, and (or) the documents attached to it and (or) information is recognized as a tax secret, taking into account the following features:

1) such information is recognized as a tax secret without the exceptions established by subparagraphs 1 - 3 and 5 - 8 of paragraph 1 of this article;

2) disclosure of such information and loss of submitted special declarations and (or) documents and (or) information attached to them are grounds for criminal prosecution for illegal disclosure of information constituting tax secrets in accordance with the Criminal Code of the Russian Federation;

5) if it is necessary to confirm the fact of submission to the tax authority of a special declaration and documents and (or) information attached to the declaration, and the reliability of the information contained therein, an official of a government body or a bank, to whom, as a basis for providing the guarantees provided for in this paragraph, paragraph one of this paragraph by the Federal Law, a copy of the special declaration was submitted with a mark from the tax authority on its acceptance, has the right to send it to the federal executive body authorized for control and supervision in the field of taxes and fees, for verification with the original of the special declaration located on the centralized storage. The federal executive body authorized for control and supervision in the field of taxes and fees, within five days after receiving such a copy of the special declaration, sends a response notification about whether the received copy of the special declaration corresponds or does not correspond to the original.

Tax Code of the Russian Federation Article 102 Tax secrecy

Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?

Game? Wrong word. The correct word is “imprinting”.

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.

Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.

3 comments

System and observer

Let's define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.

The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.

An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.

An external observer is an object, even potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.

The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice—the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for an outside view.

It is also possible that these hypotheses can be combined in one proportion or another.

1) that are publicly available, including those that became so with the consent of their owner - the taxpayer (payer of insurance premiums). Such consent is provided at the choice of the taxpayer (payer of insurance premiums) in relation to all or part of the information received by the tax authority, in the form, format and in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees;

2) about the taxpayer identification number;

3) excluded. - Federal Law of July 9, 1999 N 154-FZ;

3) on violations of the legislation on taxes and fees (including the amounts of arrears and debts on penalties and fines, if any) and penalties for these violations;

7) on special tax regimes applied by taxpayers, as well as on the taxpayer’s participation in a consolidated group of taxpayers;

10) on the amounts of taxes and fees paid by the organization in the calendar year preceding the year of posting the specified information on the information and telecommunications network "Internet" in accordance with paragraph 1.1 of this article (for each tax and fee) without taking into account the amounts of taxes (fees) paid in connection with the import of goods into the customs territory of the Eurasian Economic Union, the amount of taxes paid by the tax agent, the amount of insurance premiums;

12) on registration with the tax authorities of foreign organizations in accordance with paragraph 4.6 of Article 83 of this Code.

13) on registration with the tax authorities of individuals in accordance with paragraph 7.3 of Article 83 of this Code.

1.1. Information about the organization specified in subparagraph 3 (in terms of information on the amounts of arrears and debts for penalties and fines (for each tax and fee, insurance premium), tax offenses and penalties for their commission) and in subparagraphs 7, 9 - 11 of paragraph 1 of this article are posted in the form of open data on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, on the Internet information and telecommunications network, with the exception of information about the organization that constitutes a state secret. Information to be posted is not provided upon request, except in cases provided for by federal laws.

4. The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.

5. The provisions of this article regarding the determination of the composition of information about taxpayers (payers of insurance premiums) that constitute a tax secret, the prohibition on disclosing the specified information, the requirements for a special regime for storage and access to the specified information, as well as liability for the loss of documents containing the specified information, or the disclosure of such information applies to information about taxpayers (payers of insurance premiums) received by organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, which enter and process data about taxpayers (payers of insurance premiums), as well as for employees of these organizations.

7. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of such information, apply to information about the amount and sources income of employees (their spouses and minor children) of organizations with state participation, received by state bodies in accordance with regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.

1) such information is recognized as a tax secret without the exceptions established by subparagraphs 1 - 3 and 5 - 8 of paragraph 1 of this article;

5) if it is necessary to confirm the fact of submission to the tax authority of a special declaration and documents and (or) information attached to the declaration, and the reliability of the information contained therein, an official of a government body or a bank, to whom, as a basis for providing the guarantees provided for in this paragraph, paragraph one of this paragraph by the Federal Law, a copy of the special declaration was submitted with a mark from the tax authority on its acceptance, has the right to send it to the federal executive body authorized for control and supervision in the field of taxes and fees, for verification with the original of the special declaration located on the centralized storage. The federal executive body authorized for control and supervision in the field of taxes and fees, within five days after receiving such a copy of the special declaration, sends a response notification about whether the received copy of the special declaration corresponds or does not correspond to the original.

(see text in the previous edition)

4. The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.

5. The provisions of this article regarding the determination of the composition of information about taxpayers (payers of insurance premiums) that constitute a tax secret, the prohibition on disclosing the specified information, the requirements for a special regime for storage and access to the specified information, as well as liability for the loss of documents containing the specified information, or the disclosure of such information applies to information about taxpayers (payers of insurance premiums) received by organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, which enter and process data about taxpayers (payers of insurance premiums), as well as for employees of these organizations.

(see text in the previous edition)

7. The provisions of this article regarding the ban on disclosure of information constituting a tax secret, requirements for a special regime for storing said information and access to it, liability for the loss of documents containing the specified information, or for the disclosure of such information, apply to information about the amount and sources income of employees (their spouses and minor children) of organizations with state participation, received by state bodies in accordance with regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation.

5) if it is necessary to confirm the fact of submission to the tax authority of a special declaration and documents and (or) information attached to the declaration, and the reliability of the information contained therein, an official of a government body or a bank, to whom, as a basis for providing the guarantees provided for in this paragraph, paragraph one of this paragraph by the Federal Law, a copy of the special declaration was submitted with a mark from the tax authority on its acceptance, has the right to send it to the federal executive body authorized for control and supervision in the field of taxes and fees, for verification with the original of the special declaration located on the centralized storage. The federal executive body authorized for control and supervision in the field of taxes and fees, within five days after receiving such a copy of the special declaration, sends a response notification about whether the received copy of the special declaration corresponds or does not correspond to the original.