There are approved the forms of taxpayer's reports about information provided in clauses 2, 3 of article 23 of the RF Tax Code
In accordance
with
clause 7 of article 23 of the RF Tax Code (document is in
Russian),
the Order of the Federal Tax Service of Russia N MM-7-6/252@
of April 21, 2009 (document is in Russian) has approved
the forms of taxpayer's reports about information provided in
clauses 2,
3 of article 23 of the RF Tax Code entrusting taxpayers
- organizations and sole traders with the duty to notify tax
authority accordingly at the place of location of organization,
the place of residence of sole trader in the written form about
opening (closure) of account (personal account), about participation
in russian and foreign institutions, about creation (closure)
at the Russian Federation territory of a separate subdivision
of organization and on reorganization or liquidation of organization;
and notaries involving in private practice and lawyers founding
lawyers cabinets - to notify tax authority at the place of their
residence in the written form about opening (closure) of accounts
intended for carrying out of activities by them during seven
days from the day of opening (closure) of such accounts.
