Taxpayers should contact bankers to open an account after tax registration. Persons conducting banking operations shall mean credit and electronic money organizations with the right to open and maintain bank and other payment accounts, and the national operator of postal communications. After the application, bankers open accounts for taxpayers. Then, they send the information to the tax authority electronically within 1 working day from the date of opening the account for the registration of the opened accounts in the tax authority. When opening an account, the circumstances that justify refusal to open an account by law should be taken into account.
The process of registering an opened account takes place automatically by the tax authority in real time based on the received information. A registration notice is sent to the persons conducting banking transactions. Bcarrying out expense transactions on the account by the persons conducting the ank transaction qthe date on which the registration notice is enteredk is prohibited.
Cases in which an order is sent along with a notice
In addition to the notification of account registration by the tax authority in the following cases, of the Tax Code According to the corresponding article, the order is also sent:
- Aopened an account to the taxpayer's state budget and extrabudgetary funds
- taxes;
- mandatory state social insurance;
- unemployment insurance premiums;
- compulsory health insurance fees;
- interest and financial sanctions in cases where he has a debt;
- In the event that the period specified by the Tax Code has expired.
Information about this is mentioned in the notification.
Notes:
By persons conducting banking transactions account until the order of the tax authority is received that hcarrying out expenditure operations in the amount of 105 percent of the amount indicated in the order on the account process is restricted. Vthe decree of the ergi bodyuntil it is xyl if there is money from the account in excess of the spending limit, that excess andof the vowel from the accountoutside payment orders of the taxpayer are executed. Vafter entering the decree of the ergi authority transactions according to the rules provided by law and turnto the principle of liality is executed with compliance.
During the transfer of accounts belonging to taxpayers between the persons conducting banking transactions themselves, branches or structural units, the persons conducting banking transactions shall inform about the transferred accounts. information determined by the body (institution) determined by the relevant executive authoritydone in form of executive power sends it to the body (institution) it determines. Information about this electronically within 1 working day from the date of transfer of the account should be sent.
Bby the persons conducting the ank operation vaccounts belonging to tax payers while closed those persons send information about it to the body (institution) determined by the relevant executive authority. Information about this electronically within 1 business day from the date of account closure should be sent.
Persons who open accounts for legal and natural persons or conduct banking operations providing them with financial services ensure compliance with the requirements of the normative legal acts of the AR and the international agreements to which the AR is a party, which provide for the exchange of tax and financial information.
As a Macis Consulting company, we provide a number of services to business owners who want to operate both as an individual entrepreneur and as a legal entity. Our company has been providing its business partners with both forms of business creation, accounting services, audit and legal process services for years. Contact us get all the accounting, financial and legal services your business needs.
SEE ALSO: Features of the accountant profession
