Order Amending the Procedure for Submitting Notifications on Opening\/Closing Taxpayer Accounts to Controlling Authorities<\/p>\n
The order introduces changes to the procedure for submitting notifications about opening\/closing taxpayer accounts to controlling authorities. The main innovations concern the accounting of limited liability company (LLC) participant accounts in the share accounting system and escrow accounts. The order is structurally composed of two parts: 1) changes to the main text of the Procedure; 2) changes to the Procedure’s appendices. Amendments have been made to terminology, notification submission procedures, and document forms to reflect new types of accounts. Key provisions:<\/p>\n
\u2022 Established the procedure for notifying about accounts in the share accounting system of LLCs\/Private Joint-Stock Companies and escrow share accounts<\/p>\n
\u2022 Defined new account categories (21-24) for accounting shares in LLCs\/Private Joint-Stock Companies<\/p>\n
\u2022 Established the obligation for depository institutions and the Central Depository to submit notifications about opening\/closing such accounts<\/p>\n
\u2022 Updated notification forms and electronic file structures for submitting information about new account types<\/p>\n