Article 15.27.2: Failure to comply with information requirements on persons subject to foreign tax laws on foreign accounts

1. Failure by the financial market organization to send information on the person subject to the law to the authorized authorities or to send information on the person subject to the legislation of the Innoc of the foreign tax authority or of the foreign tax authority and (or) of the foreign tax administration, or of the foreign tax administration ' s request (additional request) to the financial market organization of a genus agent authorized by the foreign tax authority to retain foreign taxes and taxes (hereinafter referred to as the foreign tax authority) on the provision of information on the person which is subject to foreign tax laws on foreign accounts, imposes an administrative fine of between 20,000 and 20,000 on officials. 30 000 rubles; for legal persons, between 300 thousand and 500 thousand rubles. 2. Failure by the financial market organization to send to the authorized authorities or to send in an irregular manner of information on the registration of such a financial market organization with a foreign tax authority in order to provide information on persons covered by the treaty foreign tax on foreign accounts is subject to an administrative fine of between 30,000 and 40,000 rubles for officials; 3. Communication to a foreign tax authority of information on a person subject to foreign tax law in foreign accounts, if there is a decision to prohibit the provision of such information, or in other cases where the provision of such information is prohibited by federal law, the imposition of such information is an offence. An administrative fine of between 40,000 and 50,000 roubles for officials and between 700 and 1 million roubles for legal entities. This article refers to a credit organization, an insuranceer carrying out a voluntary life insurance activity, a professional participant in the securities market, brokering and (or) securities management activities, and (or) depositary activities, trustee of a trust in property management contract, non-State entities Instance Fund, Equity Investment Fund, Managing Investment Fund Company, Mutual Investment Fund and Non-State Pension Fund, Cleaning Organization. 2. This article understands the Central Bank of the Russian Federation, the federal executive body authorized to carry out the function of countering legalization. (laundering) proceeds of crime, the financing of terrorism, extremist activities and the financing of the proliferation of weapons of mass destruction, and the federal executive body :: The Commissioner for the Control and Supervision of Taxes and Charges.