Tax Secrecy

21 January 2024, 19:09

1. Tax secrecy includes any information obtained by the tax authority, internal affairs agencies, investigative bodies, state extrabudgetary fund body, and customs authorities regarding a taxpayer, except for the following information:

(as amended by Federal Laws No. 154-FZ dated July 9, 1999, No. 13-FZ dated January 2, 2000, No. 86-FZ dated June 30, 2003, No. 404-FZ dated December 28, 2010)

1) that are publicly available, including those that have become so with the consent of their holder - the taxpayer;

(subparagraph 1 as amended by Federal Law No. 200-FZ dated July 11, 2011)

2) relating to the taxpayer's identification number;

3) excluded - Federal Law No. 154-FZ dated July 9, 1999;

3) regarding violations of tax and fee legislation and measures of liability for these violations;

(as amended by Federal Law No. 154-FZ dated July 9, 1999)

4) provided by tax (customs) or law enforcement authorities of other states in accordance with international agreements (treaties), one of the parties to which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement authorities (in respect of information provided to these authorities);

(as amended by Federal Law No. 154-FZ dated July 9, 1999)

5) provided to electoral commissions in accordance with election legislation based on the results of checks conducted by tax authorities regarding the amount and sources of income of a candidate and his spouse, as well as property belonging to the candidate and his spouse in ownership

Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (as amended on July 28, 2012)

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Падеж	Единственное число	Множественное число
Р	налоговой тайны	налоговых тайн
Д	налоговой тайне	налоговым тайнам
В	налоговую тайну	налоговые тайны
Т	налоговой тайной	налоговыми тайнами
П	налоговой тайне	налоговых тайнах