Ifns clause on the protection of confidential information. Access to confidential information of tax authorities. Procedure for access to confidential information of tax authorities
1. This document defines the procedure for access to confidential information tax authorities government agencies, local government bodies, organizations, authorized persons and other users.
2. Legal basis The procedure for access to confidential information of tax authorities (hereinafter referred to as the Procedure) is constituted by the Constitution Russian Federation, Part one Civil Code Russian Federation (Collected Legislation of the Russian Federation, 1994, N 32, Art. 3301; 2003, N 2, Art. 167), part one Tax Code Of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134), Federal Law of 20.02.1995 N 24-FZ "On Information, informatization and information protection "(Collected Legislation of the Russian Federation, 1995, N 8, Art. 609; 2003, N 2, Art. 167), Federal Law of 10.01.2002 N 1-FZ" On electronic digital signature"(Collected Legislation of the Russian Federation, 2002, No. 2, Art. 127) and other normative legal acts.
3. Tax authorities provide users with access to confidential information in cases provided for by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as the request) is drawn up and sent in writing on forms established form field communications, mail, couriers, couriers or in in electronic format via telecommunication channels with the details allowing to identify the fact of the user's appeal to the tax authority.
The signature of the official who has the right to send inquiries to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of the official is confirmed by an electronic digital signature.
The standards, formats and procedures for information interaction with users via telecommunication channels are determined by the Ministry of the Russian Federation for Taxes and Duties.
6. The basis for consideration of the request in the tax authority is the reference to the provision of the federal law establishing the user's right to receive confidential information.
7. The rationale (motive) for the request is a specific purpose related to the performance of certain federal law duties, for the achievement of which he needs to use the requested confidential information (for example, a case in the proceedings of a court, a law enforcement body indicating its number; conduct by a law enforcement body of operational-search measures or checks on information received by this body indicating the date and number of a document, on on the basis of which an operational-search measure or information check is carried out).
8. The seizure of objects and documents containing secrets protected by federal law and classified as confidential information shall be carried out in accordance with the procedure established by the Criminal Procedure Code of the Russian Federation.
9. Confidential information is provided by tax authorities in accordance with the requirements of the legislation of the Russian Federation on the protection of information.
In accordance with the law "On Information ...", the owners of documents and arrays of documents are individuals and legal entities, at whose expense they were created, acquired or received as a gift or inheritance. The list of documents containing commercial secrets is determined by the owners or authorized persons (heads of enterprises). Information that cannot constitute a commercial secret under the law should not be included in such lists, but this does not mean that they are publicly available. The owner has the right:
1) appoint a person who carries out the economic management of information resources or their operational management;
2) determine the conditions for the disposal of documents when copying and distributing them;
3) establish, within their competence, the regime and rules for processing information resources and access to them, but in cases provided for by legislation, they are obliged to provide information both to the requesting state bodies and to citizens and organizations.
It should be noted that companies providing mandatory documented information to public authorities and organizations, do not lose their rights to these documents and to use the information contained in them.
As you can see, restrict or not restrict access, disclose or not disclose information from own resources... - to decide the owner, except for the cases specified in the legislation.
There are a lot of these cases; the right to receive information of a confidential nature from enterprises has a large number of state bodies (Scheme 2).
PROVISION OF INFORMATION TO FISCAL AND CONTROL BODIES
Fiscal (tax and customs) and control authorities have fairly broad powers in obtaining information from organizations, comparable to the powers of other law enforcement agencies.
The status of the Federal Office for Bankruptcy and Financial Recovery and its territorial bodies gives them the right to receive, in the prescribed manner, information necessary to fulfill the tasks assigned to them, in particular, to participate in monitoring the use of funds allocated to support (reorganize) enterprises ... These rights are exercised by transferring the powers of the head of the enterprise to an arbitration or liquidator and in other ways (see footnote 42).
The tax authorities of the Russian Federation (tax inspectorates) (see footnote 43) have the right to carry out inspections of any subjects of taxation " monetary documents, accounting reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other obligatory payments to the budget; receive the necessary explanations, information and information "on issues arising during inspections, with the exception of information constituting a commercial secret."
This disposition suggests that the above information cannot be classified as a trade secret, although at the enterprise access to them, as we have already noted, may be limited.
Here it is necessary to note one, unfortunately, not the only discrepancy. We have previously indicated that “the information required to verify the correctness of the calculation and payment of taxes and other obligatory payments in state system»The government does not allow referring to trade secrets. But the registers and documents of the internal accounting statements that are classified as trade secrets probably contain such information. And we have just indicated the rights of the Ministry of Taxes and Levies to conduct inspections, documents related to the calculation and payment of taxes, with the exception of information constituting a commercial secret. From which it can be concluded that tax office has no right to get acquainted with any registers accounting nor with internal accounting documents. The reality refutes these provisions.
The federal antimonopoly authorities (RF Ministry for Antimonopoly Policy and Entrepreneurship Support) are also the oversight body (see footnote 44). Employees authorized by the federal or territorial antimonopoly authority, in order to perform the functions assigned to them, have the right of unhindered access to commercial and non-profit organizations and their associations, to other organizations and institutions and acquaintances on the basis of a written request with the necessary documents.
At the same time, their rights have been strengthened: “Commercial and non-commercial organizations (their leaders), federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local self-government bodies (their officials), citizens, including individual entrepreneurs, are obliged at the request of the federal antimonopoly body (territorial body) to submit reliable documents, written and oral explanations and other information necessary for the federal antimonopoly body to carry out its legal activities. " Otherwise, they risk being fined up to 6 minimum wages (Article 157.1 of the Administrative Code).
those (their territorial bodies), which are entrusted with monitoring compliance with the legislation of the Russian Federation on advertising, provide reliable documents, oral or written explanations, video and sound recordings, as well as other information necessary for the implementation of those stipulated by this Federal Law within the prescribed period powers ".
Police bodies are obliged to provide practical assistance to employees of federal antimonopoly bodies (territorial bodies), while ensuring unhindered access to the necessary information.
Code of Administrative Offenses, Article 157.1, defines the responsibility of officials of a government body, administration or an economic entity for failure to submit documents or other information necessary for the implementation of their legal activities to the federal authorities at the request of the federal antimonopoly body, its territorial administration, - warning or imposing a fine on up to six minimum sizes wages.
federal Service on foreign exchange and export control (see Footnote 45) may:
Receive from the authorities and agents of currency and export control the necessary information and documents for the effective implementation of their tasks;
Conduct audits of financial documents, accounting books, reports, plans, declarations, contracts, agreements (contracts) and other documents related to the implementation economic activity subjects of export and import of goods and services, barter transactions, other foreign economic operations, receipt and transfer of currency values, fulfilling obligations to the state in foreign currency;
Receive from legal and individuals documents and copies from them concerning foreign exchange, export-import and other foreign economic transactions and necessary to assess their compliance with the foreign exchange legislation of the Russian Federation,
as well as help and information on questions arising in the course of inspections.
The reverse side of legal relations arising in the regulatory process currency transactions, is the obligation of residents and non-residents carrying out them in the Russian Federation, as well as non-residents carrying out operations with the currency of the Russian Federation and securities in the currency of the Russian Federation, to submit to authorities and agents currency control all requested documents and information on the implementation of foreign exchange transactions.
Federal Commission by market valuable papers(See footnote 46) may:
Ensure disclosure of information on registered securities issues, activities related to the management of share property investment funds, professional participants of the securities market and regulation of the securities market;
Ensure the creation of a publicly available system for disclosing information on the securities market;
To organize or jointly with the relevant federal executive bodies to carry out inspections of the activities of issuers, professional participants market of the Central Bank.
Bodies of the Federal Treasury of the Russian Federation (see footnote 47) have the right to produce in ministries, departments, enterprises, institutions and organizations, banks and other financial and credit institutions of any form of ownership, including joint ventures, checks of monetary documents, accounting registers, reports, plans, estimates and other documents related to the enrollment, transfer and use of funds from the republican budget of the Russian Federation, as well as receive the necessary explanations, information and information on issues arising during inspections; receive from banks, other financial and credit institutions certificates on the status of accounts of enterprises, institutions and organizations using funds from the republican budget of the Russian Federation, state (federal) extrabudgetary funds, as well as extrabudgetary (federal) funds.
By general rule, the listed state bodies, their officials and employees are obliged to keep secret
information constituting commercial and other information that has become known to them as a result of fulfilling their duties (Article 15 of the Law on Competition ..., Article 27 of the Law on Advertising, Article 15 of the Law on Foreign Exchange Regulation ..., Article 17 Resolutions of the Government of the Russian Federation of August 27, 1993 No. 864, etc.).
PROVISION OF INFORMATION TO LAW ENFORCEMENT BODIES
The system of law enforcement agencies of Russia includes internal affairs bodies (police and other structural units), the prosecutor's office, security agencies (FSB, SVR, FPS), authorities tax police, customs and other authorities (Scheme 3).
All of the above bodies have the right to receive information on certain grounds, including information constituting a secret of commercial enterprises protected by law.
As a general rule, the grounds for obtaining this or that information are the existence of an initiated criminal case, the order of the investigator, the instruction of the prosecutor or the ruling of the court in cases in its proceedings. Consequently, information can be provided to the bodies of inquiry, preliminary investigation, and can be obtained by bodies that have been given the right to carry out operational-search activities.
The bodies of inquiry, according to Art. 117 U PC, are:
Police;
Commanders military units, formations and chiefs of military institutions - for war crimes;
FSB bodies;
Heads of correctional institutions, pre-trial detention centers, medical treatment centers and educational and labor dispensaries - for crimes committed by employees of these institutions or on their territory;
Bodies of the state fire supervision - on fire cases;
Bodies of the border service of the Russian Federation;
Federal Tax Police Bodies;
Customs.
The bodies of the preliminary investigation, according to Art. 125 of the Criminal Procedure Code are:
Investigators from the prosecutor's office, including the military;
Investigators of internal affairs bodies;
FSB investigators;
Federal Tax Police Investigators.
The bodies carrying out operational-search activities (see footnote 48) are:
Internal Affairs Bodies of the Russian Federation;
FSB bodies;
Federal Border Service Bodies;
Foreign Intelligence Service of the Russian Federation;
Bodies of the tax police of the Russian Federation;
Operational subdivisions of the Federal Security Directorate of the Russian Federation;
Customs.
Despite the previously indicated grounds for obtaining information, in the law of the Russian Federation "On the police" (see. Footnote 49) (we find the same in the legislative acts on the FSB), these law enforcement agencies , business and commercial activities ... have the right to withdraw Required documents on the material values, cash, credit and financial operations”(Article 11). These provisions contradict the procedure for obtaining information constituting commercial and banking secrets, personal data and other types of confidential information established by law.
The standard way of obtaining documented information is seizure, and sometimes a search (art. 167-171 of the Criminal Procedure Code). The basis for the seizure is the need to seize documents relevant to the case. The seizure is carried out by a reasoned order of the investigator. A search, in addition, is carried out not only for seizure, but also for finding documents; here the authorization of the prosecutor is also required. When carrying out a seizure or a search, the presence of attesting witnesses and the drawing up of a protocol is mandatory, a copy of which remains with the inspected subject.
Obtaining by domestic law enforcement agencies of information about the opening Russian citizens and organizations of financial accounts abroad, the movement of funds on them, which, as a rule, is bank secrecy, is connected with the consideration of this issue by the supreme body of justice, the prosecutor's office or a court of a foreign state on the basis of a request from the Prosecutor General's Office of the Russian Federation (see footnote 50).
PROVISION OF INFORMATION TO SUPERVISORY AUTHORITIES
State supervision and control in organizations, regardless of the form of ownership and jurisdiction, is carried out by specially authorized state supervision and inspection by type of activity. They, in addition to supervisory and control, also carry out special permitting functions.
Federal Inspection Labor under the Ministry of Labor of the Russian Federation (Federal Labor Inspection) (see footnote 51). In order to exercise supervisory and control functions, state legal labor inspectors and state labor protection inspectors have the right to visit enterprises at any time of the day, request and receive explanations and other information from enterprises, upon presentation of a certificate of the established form. Moreover, the Federal Labor Inspectorate and the state labor inspectorate subordinate to it carry out their activities "in cooperation with federal supervisors, prosecutorial authorities," and the consequences of refusal to provide information can be different: until the work of certain production units is suspended, fines are imposed, etc.
Other federal supervisors that have a similar regulation of powers in the information sphere, including with respect to confidential information, are:
Federal Mining and Industrial Supervision (Gosgortekhnadzor) (see footnote 52);
State Energy Supervision (see footnote 53);
The State Sanitary and Epidemiological Service (see footnote 54);
State fire control bodies;
State inspection bodies for small boats;
Bodies of the Russian Transport Inspection;
Bodies of state veterinary supervision;
Federal body on geology and subsoil use;
Federal body for protection environment and natural resources;
Bodies of state supervision over communications in the Russian Federation;
Bodies exercising state assay supervision;
Bodies of the State Inspection for Trade, Quality of Goods and Protection of Consumer Rights.
Each supervision according to its profile has the right to conduct unimpeded inspections of controlled enterprises and facilities on issues related to its competence, to receive the necessary explanations, information and information on emerging issues.
In the event of a refusal to provide the required information, if its owner has restricted access to it, the supervisors have the right to suspend activities, revoke licenses, revoke certificates, etc.
Of course, this is also enshrined in the corresponding regulations, supervisory authorities are also obliged to keep secret information that has become known to them in the performance of official functions, and are responsible for their disclosure and use for personal gain.
PROVISION OF INFORMATION TO REGISTRATION, LICENSING AND ACCOUNTING BODIES
Registration and licensing authorities, when registering or licensing the types of activities of legal entities, provide them with lists of mandatory documents. Failure to submit such documents or non-inclusion of the required data in them entails a refusal to register or issue licenses and permits.
Licensing authorities have the right to control the conditions of validity of licenses and permits at the enterprise and require the provision of the necessary information for this, which can also be classified as commercial and other secrets. The procedure for obtaining such information is agreed upon when obtaining licenses and permits or is directly indicated in the laws.
Also, the right to receive information from organizations, including secrets protected by law or personal data, have:
Pension Fund RF (see footnote 55) (obtaining from the relevant services (personnel, accounting) information necessary for the purposes of state pension insurance);
State Statistics Committee (see footnote 56) (information for state statistical reporting);
Fund social insurance RF (see footnote 57) (information in order to monitor the correct and rational spending of social insurance funds at enterprises, institutions, organizations);
The Employment Service Fund of the Russian Federation (see footnote 58) (employers are obliged to provide the employment service with information on the application of insolvency (bankruptcy) procedures against this organization, quotas for places for admitting disabled people and information on the availability of vacancies);
Mandatory Fund health insurance(See footnote 59) (obligation to provide insurance medical organization information on the health indicators of the contingent subject to insurance);
Information provided to the customs authorities of the Russian Federation can be used exclusively for customs purposes, and should not be disclosed, used by officials customs authorities RF for personal purposes, transferred to third parties, as well as to state bodies, with the exception of cases provided for by legislative acts of the RF (TC);
Deputies of the Federation Council or the State Duma (see footnote 60) (when a deputy applies to state authorities, local governments, public associations, enterprises, institutions and organizations, officials provide the deputy on issues related to his deputy activities, with expert advice, promptly provide the necessary information and documentation, regardless of the degree of their secrecy in accordance with federal legislation on state secrets).
Refusal to provide information to the Federal Assembly of the Russian Federation, as well as to the Accounts Chamber of the Russian Federation entails criminal liability under article 287 of the Criminal Code:
1. Unlawful refusal to provide or evasion of providing information (documents, materials), as well as the provision of deliberately incomplete or false information to the Federation Council of the Federal Assembly of the Russian Federation, the State Duma of the Federal Assembly of the Russian Federation or the Accounts Chamber of the Russian Federation, if these acts were committed by an official obliged to provide such information are punished with a fine in the amount of two hundred to five hundred times the minimum wage or in the amount of wages or any other income of the convicted person for a period of two to five months, or by deprivation of the right to hold certain positions or engage in certain activities for a term of two to five years, or arrest for a term of four to six months, or imprisonment for a term of up to three years.
2. The same acts committed by a person holding a public office of the Russian Federation or a public office of a constituent entity of the Russian Federation, shall be punishable by a fine in the amount of five hundred to eight hundred times the minimum wage or in the amount of the wage or other income of the convicted person for a period of five to eight months, or imprisonment for up to five years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years.
3. Deeds stipulated by the first or second parts of this article, if they:
a) are associated with the concealment of offenses committed by officials of state authorities;
b) committed by a group of persons in a preliminary conspiracy or by an organized group;
c) have entailed grave consequences, are punished with imprisonment for a term of four to eight years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years.
PRESERVATION OF THE COMMERCIAL SECRET OF THE ENTERPRISE BY STATE BODIES (OFFICE SECRET)
The list of confidential information includes the concept of an official secret and defines it as "official information, access to which is limited by state authorities in accordance with the Civil Code of the Russian Federation and federal laws." The Civil Code of the Russian Federation (Art. 139) defines an official secret as follows (similar to a commercial secret): “When information has actual or potential commercial value due to its unknown to third parties, there is no free access on the legal basis and the owner of the information takes measures to protect its confidentiality. " Unfortunately, the essence of what constitutes an official secret is hardly clear from the Civil Code. The commercial value of the entire volume of service information is also questionable.
Civil service legislation (see footnote 61) as one of the main duties of a civil servant defines the duty to “keep state and other secrets protected by law, as well as not disclose information that has become known to him in connection with the execution of job duties intelligence". "A civil servant is obliged to keep state, official and other secrets protected by the law of the Russian Federation, including after the termination of public service... A civil servant cannot use, after the termination of his civil service, information that has become
is known in connection with the exercise of official powers and constitutes a state, official or other secret protected by the law of the Russian Federation ”(see footnote 62). The concept of official secrecy follows more clearly from the latter definition.
Official secret - information that has become known to a civil servant in connection with the performance of official powers and is not classified as a state secret.
The content of official secrets can be traced most clearly on the example of Art. 16 TC: “Information provided to the customs authorities of the Russian Federation by state bodies, enterprises, institutions, organizations and citizens in accordance with this Code and other acts of the legislation of the Russian Federation on customs affairs. can be used exclusively for customs purposes.
Information constituting state, commercial. banking or other secrets protected by law, as well as confidential information (information that is not publicly available and may damage the rights and legally protected interests of the person who provided it) should not be disclosed, used by officials of the customs authorities of the Russian Federation for personal purposes, transferred to third parties. as well as to state bodies, with the exception of cases stipulated by the legislative acts of the Russian Federation. "
The special status of official secrets is also confirmed by the regime of its dissemination: “A civil servant has the right to testify or make statements regarding information containing state, official or other secrets protected by the law of the Russian Federation, only in connection with an initiated criminal case and in other cases directly provided for by law , having warned the head of the state body in writing. In this case, the person. those who received information containing state, official or other secrets protected by the law of the Russian Federation in the specified manner are responsible for its safety ... A civil servant upon termination of his civil service is obliged to return all documents containing official information ”(see footnote 63).
For example, members of the Government of the Russian Federation, as civil servants, are not entitled to use information intended only for official activities for non-official purposes (see footnote 64).
From the analysis of the normative acts on the regulation of the activities of various state bodies, it can be seen that, as a rule, the procedure and conditions for the preservation and non-disclosure of information constituting an official secret are reduced only to an indication of the duty of a civil servant to keep and use such information only for official purposes.
From the above quotations of a number of legal normative acts, where the obligation of non-disclosure of official secrets is adjacent to commercial secrets, it can be concluded that information received by employees of state bodies in the performance of their official duties, and defined by the owners as a commercial secret, is transformed into the category of official secrets and access to it is subject, as indicated in Decree No. 188, to be restricted by these public authorities.
When considering the restriction of access to information constituting an official secret, it is necessary to take into account that only documented information is subject to protection.
Thus, official secrets, as one of the types of information of a confidential nature, occupies a special place in the system of public service. but legal regulation so essential for any legal entity kind of mystery. in our opinion, it is clearly incomplete, starting with its vague definition. But this secret is also very important for enterprises, because often an official secret is someone's trade secret. Unfortunately, there are no strict guarantees for the safety of confidential information of an enterprise that has fallen into the bowels of state bodies.
PROVISION OF INFORMATION TO PUBLIC ORGANIZATIONS
Obligations to provide information constituting a secret protected by law to public organizations for subjects of information relations, with a few exceptions, are not
provided. However, there are some public organizations that have the right to request or demand the information they need.
According to the Regulations on the Bar of the RSFSR (the Bar is a public organization), “a lawyer, acting as a representative or defender, is entitled ... to request through legal advice certificates, characteristics and other documents required in connection with the provision of legal aid, from state and public organizations, which are obliged to issue these documents or their copies in accordance with the established procedure. " There are no obligations of enterprises to provide information, and they have the right to refuse. In this case, the lawyer will be forced to act through the judicial authorities.
Consumer protection legislation (see footnote 65) contains a lot of procedures related to the circulation of information, in particular, the obligation of manufacturers (manufacturers, executors, sellers) to provide the information necessary for the consumer, of course, not of a confidential nature. That is, the manufacturer does not have the right to treat as confidential the information that is used by consumers for the purposes of this law.
At the same time, Decree of the Government of the Russian Federation of August 26, 1995 No. 837 "On support of the public movement in the protection of consumer rights" "in order to increase the role of the public in ensuring the implementation of legislation on consumer protection, the Government of the Russian Federation decides:
« The State Committee Of the Russian Federation on antimonopoly policy and support of new economic structures, the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation, the Committee of the Russian Federation for Standardization, Metrology and Certification. The Committee of the Russian Federation on Trade to take measures to provide the necessary assistance to public organizations of consumers in terms of providing access to information on the results of certification and examination of the quality of goods (works, services), inspections of compliance with consumer rights and rules of trade, consumer and other types of services, the procedure for applying prices , as well as
to departmental regulations and methodological materials necessary for the implementation of activities by these organizations in accordance with the legislation of the Russian
Federation for the Protection of Consumer Rights ".
In addition to these organizations, other self-regulating public organizations and professional associations have certain rights in terms of obtaining information.
Registered in the Ministry of Justice of the Russian Federation on March 26, 2003 N 4335 MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND DUTIES
ORDER
dated March 3, 2003 N BG-3-28 / 96
ON APPROVAL OF THE ORDER
ACCESS TO CONFIDENTIAL INFORMATION OF TAX BODIES
In accordance with paragraph 5 of Article 12 of the Federal Law of 20.02.1995 N 24-FZ "On Information, Informatization and Protection of Information" (Collected Legislation of the Russian Federation, 1995, N 8, Art. 609; 2003, N 2, Art. 167) I order:
1. To approve and put into effect the attached Procedure for access to confidential information of tax authorities.
2. I reserve control over the execution of this Order.
Minister of the Russian Federation
on taxes and fees
G. I. BUKAEV
Approved
By order of the Ministry of Taxes and Tax Collection of Russia
from 03.03.2003 N BG-3-28 / 96
ORDER
ACCESS TO CONFIDENTIAL INFORMATION OF TAX BODIES
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, local authorities, organizations, authorized persons and other users.
2. The legal basis of the Procedure for access to confidential information of tax authorities (hereinafter referred to as the Procedure) is the Constitution of the Russian Federation, part one of the Civil Code of the Russian Federation (Collected Legislation of the Russian Federation, 1994, N 32, Art. 3301; 2003, N 2, Art. 167), part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134), Federal Law of 20.02.1995 N 24-FZ "On information, informatization and protection of information" (Collected Legislation of the Russian Federation, 1995, N 8, Art. 609; 2003, N 2, Art. 167), Federal Law of 10.01.2002 N 1-FZ "On electronic digital signature "(Collected Legislation of the Russian Federation, 2002, N 2, Art. 127) and other regulatory legal acts.
3. Tax authorities provide users with access to confidential information in cases provided for by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as the request) is drawn up and sent in writing on forms of the established form by field communications, mail, couriers, couriers or in electronic form via telecommunication channels with details that allow identifying the fact of the user's appeal to the tax authority ...
The signature of the official who has the right to send inquiries to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of the official is confirmed by an electronic digital signature.
The standards, formats and procedures for information interaction with users via telecommunication channels are determined by the Ministry of the Russian Federation for Taxes and Duties.
6. The basis for consideration of the request in the tax authority is the reference to the provision of the federal law establishing the user's right to receive confidential information.
7. Justification (motive) of the request is a specific goal associated with the performance of the user of the duties determined by federal law, for the achievement of which he needs to use the requested confidential information (for example, a case in the proceedings of a court, a law enforcement body indicating its number; search measures or checks on the information received by this body, indicating the date and number of the document on the basis of which the operational-search measure or information check is carried out).
8. The seizure of objects and documents containing secrets protected by federal law and classified as confidential information shall be carried out in accordance with the procedure established by the Criminal Procedure Code of the Russian Federation.
9. Confidential information is provided by tax authorities in accordance with the requirements of the legislation of the Russian Federation on the protection of information.
10. The form of presentation of confidential information is agreed by users with the heads of tax authorities, taking into account the available technical capabilities of the tax authority and the user.
11. Requests that do not meet the requirements of this Procedure in form and content are not subject to execution.
12. It is not allowed for tax authorities to provide databases, data banks, archives, lists of taxpayers and tax officials containing confidential information, except as otherwise provided for by federal law or by an agreement on information exchange between the user and the Ministry of the Russian Federation for taxes and fees concluded in accordance with federal law.
13. Persons who violate the procedure for accessing confidential information of tax authorities bear criminal or other liability in accordance with the legislation of the Russian Federation.
MINISTRY OF THE RUSSIAN FEDERATION OF TAXES AND DUTIES
ORDER
from 03.03.03 N BG-3-28 / 96
ON APPROVAL OF THE ORDER
Federal Law of 27.07.2006 N 149-FZ "On Information, information technology and on the protection of information ".
In accordance with paragraph 5 of Article 12 of the Federal Law of 20.02.1995 N 24-FZ "On Information, Informatization and Protection of Information" (Collected Legislation of the Russian Federation, 1995, N 8, Art. 609; 2003, N 2, Art. 167) I order:
1. To approve and put into effect the attached Procedure for access to confidential information of tax authorities.
2. I reserve control over the execution of this Order.
Minister of the Russian Federation
on taxes and fees
G. I. BUKAEV
Approved
By order of the Ministry of Taxes and Tax Collection of Russia
from 03.03.2003 N BG-3-28 / 96
ORDER
ACCESS TO CONFIDENTIAL INFORMATION OF TAX BODIES
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, local authorities, organizations, authorized persons and other users.
Federal Law of 20.02.1995 N 24-FZ became invalid due to the adoption of Federal Law of 27.07.2006 N 149-FZ "On information, information technologies and information protection".
2. The legal basis of the Procedure for access to confidential information of tax authorities (hereinafter referred to as the Procedure) is the Constitution of the Russian Federation, part one of the Civil Code of the Russian Federation (Collected Legislation of the Russian Federation, 1994, N 32, Art. 3301; 2003, N 2, Art. 167), part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134), Federal Law of 20.02.1995 N 24-FZ "On information, informatization and protection of information" (Collected Legislation of the Russian Federation, 1995, N 8, Art. 609; 2003, N 2, Art. 167), Federal Law of 10.01.2002 N 1-FZ "On electronic digital signature "(Collected Legislation of the Russian Federation, 2002, N 2, Art. 127) and other regulatory legal acts.
3. Tax authorities provide users with access to confidential information in cases provided for by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as the request) is drawn up and sent in writing on forms of the established form by field communications, mail, couriers, couriers or in electronic form via telecommunication channels with details that allow identifying the fact of the user's appeal to the tax authority ...
The signature of the official who has the right to send inquiries to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of the official is confirmed by an electronic digital signature.
The standards, formats and procedures for information interaction with users via telecommunication channels are determined by the Ministry of the Russian Federation for Taxes and Duties.
6. The basis for consideration of the request in the tax authority is the reference to the provision of the federal law establishing the user's right to receive confidential information.
7. Justification (motive) of the request is a specific goal associated with the performance of the user of the duties determined by federal law, for the achievement of which he needs to use the requested confidential information (for example, a case in the proceedings of a court, a law enforcement body indicating its number; search measures or checks on the information received by this body, indicating the date and number of the document on the basis of which the operational-search measure or information check is carried out).
8. The seizure of objects and documents containing secrets protected by federal law and classified as confidential information shall be carried out in accordance with the procedure established by the Criminal Procedure Code of the Russian Federation.
9. Confidential information is provided by tax authorities in accordance with the requirements of the legislation of the Russian Federation on the protection of information.
10. The form of presentation of confidential information is agreed by users with the heads of tax authorities, taking into account the available technical capabilities of the tax authority and the user.
11. Requests that do not meet the requirements of this Procedure in form and content are not subject to execution.
12. It is not allowed for tax authorities to provide databases, data banks, archives, lists of taxpayers and tax officials containing confidential information, except as otherwise provided for by federal law or by an agreement on information exchange between the user and the Ministry of the Russian Federation for taxes and fees concluded in accordance with federal law.
13. Persons who violate the procedure for accessing confidential information of tax authorities bear criminal or other liability in accordance with the legislation of the Russian Federation.