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Article 15.7 Violation of the procedure for opening an account to a taxpayer

📅 Updated: 01.10.2026

1. The opening by a bank or other credit organization of an account of an organization or an individual entrepreneur without a certificate of registration with the tax authority shall be subject to imposition. 2. Opening by a bank or other credit organization of an organization ' s account or an individual entrepreneur. and the fact that the bank or other credit organization has a decision by the tax authority or the customs authority to suspend the transactions of that person ' s accounts is subject to an administrative fine. The remainder of the population is between 2,000 and 3,000 rubles.