Access to confidential tax information. Provision of confidential information of the enterprise to government agencies and other organizations
MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES
ORDER
dated 03.03.03 N BG-3-28/96
ON THE APPROVAL OF THE ORDER
Federal Law No. 149-FZ of July 27, 2006 "On Information, information technology and on the protection of information.
In accordance with paragraph 5 of Article 12 of the Federal Law of February 20, 1995 N 24-FZ "On Information, Informatization and Information Protection" (Collection of Legislation Russian Federation, 1995, N 8, art. 609; 2003, N 2, Art. 167) I order:
1. 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
Order of the Ministry of Taxes of Russia
dated 03.03.2003 N BG-3-28/96
ORDER
ACCESS TO CONFIDENTIAL INFORMATION OF THE TAX AUTHORITIES
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, bodies local government, organizations, authorized persons and other users.
Federal Law No. 24-FZ of February 20, 1995 became invalid due to the adoption of Federal Law No. 149-FZ of July 27, 2006 "On Information, Information Technologies and Information Protection".
2. legal basis The Procedure for Access to Confidential Information of Tax Authorities (hereinafter referred to as the Procedure) is constituted by the Constitution of the Russian Federation, Part One Civil Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1994, N 32, item 3301; 2003, N 2, item 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 02.20.1995 N 24-FZ "On Information, informatization and information protection" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995, N 8, item 609; 2003, N 2, item 167), Federal Law of 10.01.2002 N 1-FZ "On Electronic Digital Signature" Federation, 2002, N 2, article 127) and other regulatory legal acts.
3. Tax authorities provide users with access to confidential information in cases stipulated by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as a request) is drawn up and sent in writing on the forms of the established form by feldsvyaz, mail, couriers, courier or in in electronic format via telecommunication channels with details that allow identifying the fact of the user's application to the tax authority.
Signature of the official authorized to send requests to tax authorities, confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of an official is confirmed by an electronic digital signature.
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 a reference to the provision of the federal law that establishes the user's right to receive confidential information.
7. The justification (motive) of the request is a specific goal related to the execution by the user of certain federal law duties, for the achievement of which he needs to use the requested confidential information (for example, a case being processed by a court or a law enforcement agency, indicating its number; conducting operational search activities by a law enforcement agency or checking on information received by this agency, indicating the date and number of the document, on on the basis of which an operational-search activity or verification of information is carried out).
8. Seizure of items and documents containing a secret protected by federal law, classified as confidential information, is carried out in the manner established by the Code of Criminal Procedure of the Russian Federation.
9. Confidential information is provided by tax authorities subject to the requirements of the legislation of the Russian Federation on information protection.
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 to provide tax authorities with databases, data banks, archives, lists of taxpayers and employees of tax authorities containing confidential information, except as provided for by federal law, or by an agreement on information exchange between the user and the Ministry of the Russian Federation on taxes and fees concluded in accordance with federal law.
13. Persons who have violated the procedure for accessing confidential information of tax authorities shall bear criminal or other liability in accordance with the legislation of the Russian Federation.
MINISTRY OF THE RUSSIAN FEDERATION
ON TAXES AND FEES
About the approval of the Access Procedure
to confidential information of tax authorities
In accordance with paragraph 5 of Article 12 of the Federal Law of February 20, 1995 N 24-FZ "On Information, Informatization and Information Protection" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1995, N 8, Art. 609; 2003, N 2, Art. 167)
I order:
1. 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. Bukaev
Registered
at the Ministry of Justice
Russian Federation
March 26, 2003
registration N 4335
Appendix. Procedure for access to confidential information of tax authorities
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, local governments, organizations, authorized persons and other users.
2. The legal basis for 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 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1994, No. 32, Art. 3301; 2003, No. 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 20.02.95 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" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 2, art. 127) and other normative legal acts.
3. Tax authorities provide users with access to confidential information in cases stipulated by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as a request) is drawn up and sent in writing on the forms of the established form by field communications, postal items, couriers, courier or electronically via telecommunication channels with details that allow identifying the fact that the user has applied to the tax authority .
The signature of the official who has the right to send requests to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of an official is confirmed by an electronic digital signature.
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 a reference to the provision of the federal law that establishes the user's right to receive confidential information.
7. The rationale (motive) for the request is a specific goal related to the performance by the user of duties determined by federal law, for the achievement of which he needs to use the requested confidential information (for example, a case pending by a court, a law enforcement agency, indicating its number; investigative 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 verification of information is carried out).
8. Seizure of items and documents containing a secret protected by federal law, classified as confidential information, is carried out in the manner established by the Code of Criminal Procedure of the Russian Federation.
9. Confidential information is provided by tax authorities subject to the requirements of the legislation of the Russian Federation on information protection.
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 employees of tax authorities containing confidential information, except as provided for by federal law or an agreement on information exchange between the user and the Ministry of the Russian Federation on taxes and fees, concluded in in accordance with federal law.
13. Persons who have violated the procedure for accessing confidential information of tax authorities shall bear criminal or other liability in accordance with the legislation of the Russian Federation.
The text of the document is verified by:
"Bulletin of normative acts
federal bodies
executive power",
No. 23, 09.06.2003
MINISTRY OF THE RUSSIAN FEDERATION FOR TAXES AND FEES
ON THE APPROVAL OF THE ORDER
In accordance with paragraph 5 of Article 12 of the Federal Law dated
02/20/1995 N 24-FZ "On information, informatization and protection
information" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 1995,
No. 8, art. 609; 2003, N 2, Art. 167) I order:
1. 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
Order of the Ministry of Taxes of Russia
dated 03.03.2003 N BG-3-28/96
ACCESS TO CONFIDENTIAL INFORMATION OF THE TAX AUTHORITIES
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, local governments, organizations, authorized persons and other users.
2. The legal basis for 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 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1994, No. 32, Art. 3301; 2003, No. 2, Art. 167), part one of the Tax Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 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" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1995, N 8, Art. 609; 2003, N 2, Art. 167), Federal Law of 10.01.2002 N 1-FZ "On Electronic digital signature" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 2, item 127) and other normative legal acts.
3. Tax authorities provide users with access to confidential information in cases stipulated by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as a request) is drawn up and sent in writing on the forms of the established form by field communications, postal items, couriers, courier or electronically via telecommunication channels with details that allow identifying the fact that the user has applied to the tax authority . The signature of the official who has the right to send requests to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of an official is confirmed by an electronic digital signature.
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 a reference to the provision of the federal law that establishes the user's right to receive confidential information.
7. The rationale (motive) for the request is a specific goal related to the performance by the user of duties determined by federal law, for the achievement of which he needs to use the requested confidential information (for example, a case pending by a court, a law enforcement agency, indicating its number; investigative 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 verification of information is carried out).
8. Seizure of objects and documents containing a secret protected by federal law, classified as confidential information, is carried out in the manner established by the Code of Criminal Procedure of the Russian Federation.
9. Confidential information is provided by tax authorities subject to the requirements of the legislation of the Russian Federation on information protection.
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 to provide tax authorities with databases, data banks, archives, lists of taxpayers and employees of tax authorities containing confidential information, except as provided for by federal law, or by an agreement on information exchange between the user and the Ministry of the Russian Federation on taxes and fees concluded in accordance with federal law.
13. Persons who have violated the procedure for accessing confidential information of tax authorities shall bear criminal or other liability in accordance with the legislation of the Russian Federation.
Federal Law of February 20, 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) I order:
1. 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.
Order
access to confidential information of tax authorities
(approved by order of the Ministry of Taxes of the Russian Federation dated March 03, 2003 N BG-3-28/96)
1. This document defines the procedure for access to confidential information of tax authorities of state bodies, local governments, organizations, authorized persons and other users.
2. The legal basis for 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 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1994, No. 32, Art. 3301; 2003, No. 2, Art. 167), part one of the Tax Code of the Russian Federation (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 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" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 2, art. 127) and other normative legal acts.
3. Tax authorities provide users with access to confidential information in cases stipulated by the legislation of the Russian Federation.
4. A request for the provision of confidential information (hereinafter referred to as a request) is drawn up and sent in writing on the forms of the established form by field communications, postal items, couriers, courier or electronically via telecommunication channels with details that allow identifying the fact that the user has applied to the tax authority .
The signature of the official who has the right to send requests to the tax authorities is confirmed by the seal of the user's office.
5. When sending requests via telecommunication channels, the signature of an official is confirmed by an electronic digital signature.
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 a reference to the provision of the federal law that establishes the user's right to receive confidential information.
7. The rationale (motive) for the request is a specific goal related to the performance by the user of duties determined by federal law, for the achievement of which he needs to use the requested confidential information (for example, a case pending by a court, a law enforcement agency, indicating its number; investigative 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 verification of information is carried out).
8. Seizure of items and documents containing a secret protected by federal law, classified as confidential information, is carried out in the manner established by the Code of Criminal Procedure of the Russian Federation.
9. Confidential information is provided by tax authorities subject to the requirements of the legislation of the Russian Federation on information protection.
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 employees of tax authorities containing confidential information, except as provided for by federal law or an agreement on information exchange between the user and the Ministry of the Russian Federation on taxes and fees, concluded in in accordance with federal law.
13. Persons who have violated the procedure for accessing confidential information of tax authorities shall bear criminal or other liability in accordance with the legislation of the Russian Federation.
In accordance with paragraph 5 of Article 12 of the Federal Law of February 20, 1995 N 24-FZ "On Information, Informatization and Information Protection" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1995, N 8, Art. 609; 2003, N 2, Art. 167) I order:
ACCESS TO CONFIDENTIAL INFORMATION OF THE TAX AUTHORITIES
Judicial practice and legislation - Order of the Ministry of Taxes of the Russian Federation dated 03.03.2003 N BG-3-28 / 96 On approval of the Procedure for access to confidential information of tax authorities
Accordingly, information and materials classified by the legislation of the Russian Federation as confidential information are provided by tax authorities in accordance with the "Procedure for Access to Confidential Information of Tax Authorities", approved by Order of the Ministry of Taxation of Russia dated 03.03.2003 N BG-3-28 / 96 (hereinafter - Procedure 96) (registered by the Ministry of Justice of the Russian Federation on March 26, 2003 N 4335, " Russian newspaper", 2003, N 63. Mandatory for all).
Law No. 149-FZ of July 27, 2006 "On Information, Information Technologies and Information Protection" (hereinafter referred to as Federal Law No. 149-FZ), the Procedure for Access to Confidential Information of Tax Authorities, approved by Order of the Ministry of Taxation of Russia of March 3, 2003 N BG- 3-28/96 (registered in the Ministry of Justice of Russia dated March 26, 2003 N 4335). Upon receipt from the prosecutor's office of a properly executed request containing a reference to the provision of the federal law establishing the right to receive confidential information, and the justification (motive, purpose) in accordance with the legislation of the Russian Federation, related to the performance of duties defined by federal law, to achieve which it is necessary to use the requested confidential information, the tax authorities are obliged to comply with the requests received from the prosecutor's office.