AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

Abstract

Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at the moment and is explained by the presence of omissions on the subject under consideration in the legislation on taxes and fees from the moment of its publication; more loyal attitude of the legislative institutions to the nancial sector organizations.The following article will be devoted to the consideration of the controversial moments of the legislation on taxes and fees on the intermediation of commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies.

Keywords

• сообщение об открытии (закрытии, изменении реквизита) счета, вклада, депозита
• мотивированный запрос налогового органа
• исполнение поручения налогоплательщика
• взыскание платежей в бюджетную систему российской федерации
• приостановка операций по счетам в банке и переводов электронных денежных средств
• notication of an opening (closing, changing requisites) of the account, contribution, deposit
• motivated inquiry
• execution of the tax remittance orders
• collection of payments to the budget system of russian federation
• the suspension of transactions on the accounts of a taxpayer and transfers of electronic funds