Sberbank currency transactions for legal entities. Why am I closing bank accounts

Currency control is a mechanism of administrative supervision by the state over compliance with the rules and norms of currency regulation.

In the Law of the Russian Federation "On currency regulation and foreign exchange control” defines the purpose of foreign exchange control is to ensure compliance currency legislation when carrying out foreign exchange transactions.

As noted earlier, the functions of currency control agents are entrusted to authorized banks. Arsenievsky branch of Sberbank currency control carried out directly by specialists in the sector of foreign exchange transactions.

In the field of activity of the currency control system of the branch are:

1) currency transactions related to the implementation of foreign trade activities of residents;
2) operations of residents to provide and repay loans and borrowings in foreign currency;
3) investment activities residents and issues of control of investments in the Russian economy;
4) currency transactions related to the provision and payment for services;
5) transactions of a non-commercial nature.

The main areas of currency control are:

- determination of the compliance of the currency transactions carried out with the current legislation and verification of the availability of the necessary licenses and permits for them;
- verification of the fulfillment by residents of the obligation to make payments in foreign currency to the state, as well as obligations to sell foreign exchange in the domestic foreign exchange market of the Russian Federation;
- checking the validity of payments in foreign currency;
- verification of the completeness and objectivity of accounting and reporting on foreign exchange transactions, as well as on transactions of non-residents in foreign currency Russian Federation.

The largest share among the above controlled operations in the Arsenievsky branch of Sberbank is occupied by trading operations - operations related to the implementation by clients foreign economic activity.

When organizing control over the implementation of this type of operation, the bank's activities are reduced to several stages (see Figure 2.11).

This technology for exercising currency control over operations related to foreign economic activity of clients in the Arsenievsky branch of Sberbank of Russia was developed on the basis of the mechanism established by the joint instructions of the State Customs Committee of the Russian Federation and the Bank of Russia dated 04/10/2000 No. 91-I “On the procedure for exercising currency control over the validity payment by residents of imported goods” and No. 86-I dated 13/10/1999 “On the procedure for exercising currency control over the receipt of proceeds from the export of goods into the Russian Federation”. It allows you to fully cover the trading operations of clients with a control system, timely track the moments and facts of possible violations in the field of currency legislation and warn them in a timely manner. At the same time, the exchange of information between the State Customs Committee and the bank takes place using software products developed by the State Customs Committee of Russia.

The scheme for exercising currency control in the Arsenievsky branch of Sberbank differs from the generally accepted one. Control over currency transactions is carried out directly by branches, with the subsequent transfer of documents of currency control through Email and through the collection service to the branch. This feature is associated with a significant territorial extent of the territory served by the branch and the presence of a wide branch network that does not have access to the use of the State Customs Committee software products.

The used currency control scheme allowed the bank to:

- exercise control over the compliance of each foreign exchange transaction related to the implementation of settlements for exports or imports directly on the spot;
- retain customers who were served in former branches- now branches, before the reorganization that took place in Sberbank in 2000;
- maintain leading positions in this segment of the foreign exchange market.

During 2001 84 transaction passports (78 for export, 6 for import) were signed in the Arsenyev branch of the Savings Bank of Russia for a total amount of more than 100 million US dollars. For the same period in 2000 46 transaction passports (38 - for export, 8 - for import) about 40 million US dollars, which indicates a positive trend in this area of the bank's activities.

For performing the functions of a currency control agent, the bank charges the client a commission in the amount of 0.15% of the amount of foreign exchange earnings (on exports) or on the amount of payment (on imports). Structure of commission received for 2000-2001 in the context of the branches of the Arsenievsky branch of the Savings Bank of Russia, a table is summarized (see Table 2.6).

Dynamics of the commission received for currency control by branches of the Arsenievsky branch of Sberbank, thousand rubles

Table 2.6.

The above table characterizes the structure of income in the context of branches and reflects the positive dynamics of this income item. According to the given data, the largest share of the commission fee for currency control falls on the branch 7718/047 of Dalnegorsk, where a significant amount of working contracts of clients is concentrated - more than 60%. The share of branch 7718/046 in Arsenyev accounts for more than 30% of the total volume of this type of income. In other branches, the volume of this income item is insignificant due to the small volume of operations for servicing the foreign economic activity of clients. Nevertheless, the share of income from currency control in the total amount of non-interest income of the bank is from two to four percent on a monthly basis.

The sphere of activity of currency control on non-trade transactions in the Arsenyev branch includes mainly non-trade transfers carried out by clients in accordance with Regulation No. types of foreign exchange transactions” and “Procedure for making foreign currency transfers from the Russian Federation and to the Russian Federation without opening current accounts” dated 08/27/1997 No. 508 and operations of non-residents on accounts of type “K”, “N”, “F” in the currency of the Russian Federation. At the same time, the functions of the bank include:

- determination of the compliance of the currency transactions carried out with the current legislation and verification of the availability of the licenses and permits necessary for them, the compliance of the transactions carried out on accounts of the type “K”, “H”, “F” with the account modes;
- maintaining appropriate journal records of non-trading transactions, in accordance with established by the Bank Russia;
- provision of reliable and complete reporting to the Bank of Russia.

A selective approach when working with clients, the comprehensive coverage of currency transactions by the currency control system and the efficiency of the bank's activities to prevent and detect violations of currency legislation contribute, with the optimal combination of these elements, to the full and comprehensive performance by the bank of the functions of a currency control agent.

Summarizing practical experience, theoretical and legal framework conducting foreign exchange transactions commercial banks, on the example of the Arseniev branch Far Eastern Bank Sberbank of Russia, a number of conclusions and proposals should be formulated.

Along with the wide development of operations to raise funds and the use in this area of a standard portfolio of banking products adopted in international practice, the department is absolutely not developed operations for the allocation of resources. Strict standardization of active operations performed by branches, aimed at strengthening the investment potential and risk management, is not always appropriate in the presence of competition from commercial banks that have the right to manage resources in full. Establishment of a foreign exchange management unit in the branches, with the authority to assess the effectiveness of various assets and the level of risk, would expand the range of active operations of the branch and develop one of the fundamental functions of the bank to transform savings into loans and investments.

Absence of normative documents in the field of currency control regulating the functions of branches (including legal status, which they are in Sberbank of Russia), and software The State Customs Committee, intended for such structural divisions of the bank, gives rise to duplication of control functions in the branches and an inappropriate document flow scheme. With the current system of currency control, the branch, in order to promptly resolve emerging issues, forms an additional dossier on the PS, containing the entire package of documents necessary for the implementation of control functions. In this regard, Sberbank, in the presence of a wide and specific branch network, in accordance with the adopted development strategy aimed at a comprehensive offer of banking products to consumers throughout the Russian Federation, must either resolve the issue of the legal status of the branch, or develop, together with the State Customs Committee, an additional block software product, with the separation of user functions at different structural levels, allowing for local currency control.

In the field of application of currency legislation, in the light of its colossal cumbersomeness, it is advisable for the department of currency operations of Sberbank, together with the Main Directorate of the Central Bank, to develop thematic reviews that systematize the results of bank audits, containing a list of the most common violations and errors.

In the field of control over the monetary and financial activities of clients, from the point of view of practical experience, it is necessary to regulate the possibility of applying foreign exchange legislation to the activities of entrepreneurs, since for this category of participants foreign exchange market, characterized by fairly free disposal of foreign exchange funds.

In order to develop the bank's trading operations and increase their profitability, it is necessary to optimize the technology of depository operations in the area of avoiding duplication of control functions at the levels of territorial banks and the Sberbank department. Despite the fact that the current scheme is aimed at minimizing country risks, it is advisable to allocate, as necessary, limits on depositary operations directly to the branches that perform these operations for each specific transaction.

Next, we will consider the prospects for the development of foreign exchange operations of commercial banks in the light of the development of new banking technologies and products, taking into account the improvement of the institutional and functional aspects of the bank's activities in the foreign exchange market.

Sberbank is one big banking institution on the territory of the Russian Federation. Every year, the credit institution creates new banking products that the Russians need. The new direction is foreign economic activity and currency control.

The service allows you to expand the boundaries entrepreneurial activity. It is extremely difficult for a beginner in business to understand international relations, and Sberbank helps to draw up currency control documentation, converts the currencies of other countries, and also consults the client at all stages of the transaction.

The emergence of this type of operation is due to the fact that in July 2017 there were changes in the banking sector - the provision of documentation by residents and non-residents is possible only up to one thousand american dollars. If the limit for debiting and crediting is exceeded, you must provide statistical forms accounting for the movement of goods, as well as present documentation for the conclusion of contracts, a transaction passport.

Those who just come into business face serious difficulties that are associated with international transactions. Therefore, Sberbank specially created banking service, which is aimed at foreign economic activity. After all, in addition to controlling transactions, it is worth calculating the risks. This is due to the fact that the foreign exchange rate changes every day and a person cannot independently calculate the increase or decrease in its value. In addition, there are difficulties in the process of electronic declaration.

To facilitate the conduct of foreign economic activity, Sberbank conducts seminars for clients on the conduct of foreign economic activity. They describe in detail how to apply the current norms of the currency legislation of Russia. It also talks about the consequences that await a person who violates the legislation of the Russian Federation. Most often, in case of non-compliance with the norms of the Russian Federation in this area, a citizen bears administrative responsibility. However, experts warn that it is worth adhering to clear rules that are established by the authorities.

Sberbank constantly informs customers about changes that are taking place in the legislation of the Russian Federation so that a citizen does not have problems with the law. In addition, the bank notifies of the creation of new banking services that appear in the field of foreign economic activity and currency control services.

A financial institution advises on the preparation of documentation that is required to be submitted to other structural units. A personal manager helps to prepare a transaction passport, as well as supporting documentation. In addition, a certificate of transactions in foreign currency is provided, which is compiled in accordance with the regulatory requirements of the Russian Federation.

A representative of a financial institution helps to determine the forms of conducting relationships with representatives of foreign business. A bank specialist selects a favorable form of payment for obligations between the participants in the transaction. The manager also advises on foreign economic credit and trade agreements that are concluded with foreign representatives. The bank explains to the client the nuances of the transaction, so that when concluding the contract, economic interests are observed, while the organization takes into account compliance with all the rules that Russian legislation.

Sberbank also carries out the following types services for foreign economic activity and currency control:

advising on the purchase and sale of foreign currency;
support of transactions in foreign currency, in which it is not necessary to issue a transaction passport;
maintenance and full execution of documentation for the transaction passport, which are concluded with counterparties.

It is worth noting that using the services of Sberbank currency control is beneficial, since there is a differentiated tariff internal policy. Commission fees are specified in the contract. For each client, Sberbank assigns a personal manager who exercises currency control.

Important. In the event that there is a need to urgently solve any problem, then you can contact the single contact center who has a phone 8-800-200-94-45 . By number, Sberbank provides information on the cost tariff plan and the client receives advice on issues of interest.

Benefits of servicing foreign economic activity and currency control from Sberbank

Sberbank uses only new technologies in its work, which allows the bank to have an advantage over other financial institutions. New information, search and communication functions are being introduced into the system. For this reason, Sberbank has a high speed of service. legal entities on foreign economic types of transactions.

Also, the advantage of Sberbank is considered to be sustainable financial position even with unstable economic situation In Russian federation. The Bank guarantees customers that payments and transactions under foreign trade agreements will be made on time. This is possible due to the stability, as well as the complete security of the banking institution.

Sberbank only works professional staff, with relevant qualifications. Therefore, they can advise on all types of existing services that are related to foreign economic activity and currency control. In addition, get necessary information you can call hotline Sberbank - an employee will answer questions.

Important. Currency control is carried out by Sberbank at the place of the transaction. This is possible due to the fact that the bank has a huge number of branches throughout the country.

Servicing a foreign economic transaction on a turnkey basis

Sberbank offers new service— FEA and turnkey currency control, which greatly simplifies doing business. Bank employees independently monitor the terms, and also prepare the required documentation for the movement of funds in foreign currency. In addition, they take responsibility for the execution of all paperwork.

The range of services also includes:

accounting and registration of information about a foreign transaction;
advising on the legislation of the Russian Federation in the field of foreign economic activity;
filing an application for various changes;
preparation of a certificate and execution of related regulatory documents;
tracking the correctness of filling out the documentation that requires currency control.

Important. This type of turnkey service applies to one type of contract or several at once, depending on the needs of the client.

FEA support and services for holding companies

Sberbank has banking service for maintaining transaction passports, which is designed for those citizens who carry out foreign economic activity. In other words, the bank assists in the transaction for the sale or purchase of funds in the currency of another country. At the same time, the operation itself is carried out on the territory of the Russian Federation; in the transaction, not only own money, but also funds credit institution. Sberbank helps the program participant at all stages of the transaction, which greatly reduces possible risks.

For multi-branch and holding companies, it is possible to exercise control over the spending of money of their branches. This is possible due to the fact that Sberbank has a network of branches and currency control is carried out throughout the Russian Federation. The service is called "Corporate Treasury" and allows the head office to automatically distribute funds to subsidiaries.

In the event that the branch does not have enough funds on its account to complete the transaction, the funds are replenished independently. This saves time as well as costs. At the same time, the client of Sberbank chooses on his own the package of services that he needs, the tariffs are presented on the official website, and you can also clarify the information at the branch or by calling the contact phone number.

Seminars on servicing foreign economic activity and currency control

Foreign economic activity requires special attention, for this reason Sberbank regularly holds seminars for employees of companies that work in the field of foreign exchange transactions. Such meetings are organized to improve the skills of employees, as they talk about new regulations and amendments that have been made to Russian legislation. In addition, bank employees talk about the opening of a new type of service, ongoing promotions.

Seminars are held in three main forms: online, group or individual. For beginners in this field, it is best to use the format of individual meetings. This is due to the fact that during the seminar you can gain knowledge on the basics of currency legislation. In addition, a qualified bank specialist will tell you about the most common mistakes, as well as explain the entire procedure for compiling documentation for a transaction in foreign currency.

For those who are just starting to develop foreign economic activity, the support service is essential. Sberbank also conducts examinations of contracts, which allows both newcomers and companies that have been on the market for many years to avoid problems with the law.

By signing a contract with a non-resident, for example, for the supply of goods, for the provision of advertising services, an agency agreement, etc., the organization automatically becomes a participant in a foreign economic transaction. In this case, settlements under the contract with a non-resident in cash are not possible.

Within the framework of the Russian currency legislation, settlements on foreign economic transactions should take place only through authorized banks in non-cash form. It is at this stage that the organization is obliged to pass currency control for legal entities in a bank acting as a currency control agent.

In the article, we will analyze: the procedure and sequence for conducting currency control by a bank, what documents need to be submitted to the bank for currency control, we will consider liability for violation of the terms of currency control, and also what changes in currency legislation came into force in 2018.

1. Main the legislative framework currency control for legal entities

2. Currency control for legal entities

3. Bodies of the Russian currency control

4. Mandatory actual deadlines and what to do if they fail

5. Changes to the law on currency control

6. Documents to the bank for currency control

7. Registration of the contract by an authorized bank

8. Providing certificates of supporting documents

9. Responsibility for violation of the terms of currency control

So let's go in order.

1. The main legislative framework for currency control for legal entities

The main regulatory documents governing the implementation of currency control by banks are:

Federal Law No. 173-FZ "On currency regulation and currency control". This law was amended on May 14, 2018.
Instruction Central Bank No. 181-I dated 08/16/2017, adopted in accordance with the law No. 173-FZ. This instruction regulates the process of providing documents and information to the bank when performing foreign exchange transactions. And it came into force on 03/01/2018 instead of the previous Instruction of the Bank of Russia dated 06/04/2012 No. 138-I.
Another important document directly related to currency legislation - Article 15.25 of the Code of Administrative Offenses of the Russian Federation. This article spells out all types of liability for violation of normative acts of currency legislation.

These are the three main normative documents in the field of currency legislation, which underwent significant changes in 2018. Since ignorance of the law does not exempt from responsibility, let's take a closer look at the above regulations and the responsibility for their violation.

2. Currency control for legal entities

An exhaustive list of transactions subject to such control is indicated in Part 9 of Article 1 of Law No. 173-FZ. Among them:

purchase or sale of currency by a company, as well as settlements under contracts using currency;
import or export of currency;
currency transfer, owned company, to foreign accounts and returning it back from such accounts.

3. Bodies of the Russian currency control

Before talking about the changes and the current rules, let's designate the parties that interact in the course of currency control.

In general, the logic of currency legislation for legal entities is as follows: if something came to the Russian Federation (goods, services, cash), and the equivalent indicated in the contract (goods, services, funds) has not left the Russian Federation, then administrative liability does not apply to the resident.

For example, a resident imported goods from a European country, but did not pay for the goods within the terms established by the contract. Administrative responsibility will not be applied to the resident. The logic can be traced - the country has not lost anything, right? In addition to business reputation of course ...

If, on the contrary, something has left the Russian Federation (goods, services, funds), then the equivalent indicated in the contract (goods, services, funds) must necessarily come in response. If in this case the equivalent does not come, then the resident bears administrative responsibility under Art. 15.25 Administrative Code. Because there are direct losses for the country.

impose administrative penalty on residents-participants of foreign economic transactions currency control bodies. Russian currency control authorities include:

central bank RF- controls only credit institutions(banks);
Customs– monitors compliance with currency legislation related to the movement of goods and Vehicle through the customs border of the Russian Federation;
Tax authorities– controls compliance with currency legislation related exclusively to the performance of work, the provision of services under contracts with non-residents;

Information on violation of the terms of currency control in customs and tax authorities comes from banks. Accordingly, if a resident organization has violated the terms of repatriation for the import of goods, then an administrative fine should be expected from the customs authorities. If the resident organization violated the terms of repatriation for the "import" of services, then an administrative fine should be expected from the tax authorities.

4. Mandatory actual deadlines and what to do if they fail

IN the federal law No. 173-FZ from May 14, 2018, an important change was made:

The contract with a non-resident must specify the actual expected timing of the receipt of goods for import or cash for export. Not a conditional term, but an actual one, i.e. either a specific number of days, or a specific date! Wording "within two months" or "as available" will not work.
In a contract with a non-resident there must be a deadline for the return of the advance payment if the goods are not delivered or works or services are not provided.

If the organization understands that the deadlines are suitable, and the non-resident supplier is in no hurry to deliver the goods for which the organization has made an advance payment (when importing) and delays payment (when exporting), then the organization needs to sign an additional agreement on the postponement of delivery (when importing) or payment goods (when exported) at a later date. The agreement date must be before the date of delivery of the goods (when importing) and payment for the goods (when exporting).

When services are not rendered or goods are not delivered and the organization understands that the deadline for the return of the advance is already approaching, and the non-resident supplier is in no hurry to return the funds, then the organization needs to sign an additional agreement to defer the return of the advance to a later date. The date of this agreement must be before the due date of the advance payment specified in the contract.

In the case of rendering services under a contract with a non-resident, a situation may arise when the non-resident delays the signing of the certificate of completion or delays payment for the services rendered. Then, upon receipt of an act of completed work from a non-resident, the organization signs it with the current date.

For example, an organization received an act of completion for March 2018 from a non-resident organization only on May 22, 2018: the organization signs an act of completion and sets the date of signing on May 22, 2018 and submits to the bank a Certificate of supporting documents no later than June 25, 2018 (not later than 15 working days after the month in which the services were rendered).

If these rules are followed, the organization will not be held administratively liable under Art. 15.25 of the Code of Administrative Offenses, part 4.5.

5. Changes to the law on currency control

So, the first change you already know is the mandatory indication of the actual expected dates in the contact. Let's talk in more detail about what other changes currency control has undergone for legal entities in accordance with the Instruction of the Central Bank of the Russian Federation No. 181-I in the procedure for interacting with banks in the implementation of foreign exchange transactions.

The certificate of foreign exchange transactions has been canceled since 03/01/2018, now it is not "in nature". But these changes did not affect the Certificate of supporting documents. The deadlines for submission remain the same. Please note that the Certificate of supporting documents in the "new" Instruction No. 181-I, just like in the "old" one, is named the form of accounting and reporting on foreign exchange transactions.

A certificate of supporting documents is provided to the bank only if the contract with a non-resident is subject to registration with the bank and a unique number has been assigned to it, which is similar to the “old” Instruction if the Transaction Passport is issued before 03/01/2018.

Table: Changes to the law on currency control

Instruction No. 138-I until February 28, 2018	Instruction No. 181-I from 01.03.2018
Influence of the contract amount on currency control for legal entities
Transaction passport (if the amount of obligations is equal to or exceeds the equivalent of USD 50,000 as of the date of its conclusion)	A contact is registered and assigned a unique number (read more about this below)
The process of transferring the contract to the bank
It was required to issue a transaction passport, for which the contract itself had to be submitted to the bank	The transaction passport was canceled, and the bank puts the contracts on record. In some cases, the contract may be granted later
Information about foreign exchange transactions
When making a transaction worth more than $1,000, it was necessary: to give the bank documents confirming its necessity; submit a certificate of foreign exchange transactions;	When making a transaction of 200 thousand rubles or more, transfers to the bank: documents that explain the transaction. The certificate of foreign exchange transactions has been cancelled.
Information about supporting documents
If the transaction took place, then the bank demanded an SPD.	If the transaction has taken place, residents and non-residents provide the bank with information about the type of operation code. SPD takes the form of a single form of accounting and reporting on foreign exchange transactions
The procedure for transferring the contract to another bank
A currency control sheet (VVK) was required from the organization	The bank itself is engaged in VVK
Reasons why the bank has the right not to conduct a foreign exchange transaction
Incorrect or missing documentation. Suspicion of money laundering.	Obligation of organizations to mark the dates of performance of the contract in the contract. Their absence is a reason to refuse to conduct a foreign exchange transaction.

6. Documents to the bank for currency control

As mentioned above, the transaction passport is not currently being compiled. Instead, another duty appeared - register a contract, after which the bank will assign a unique number to it. This is done in the following cases:

for export– if the contract amount is equal to or more than 6 million rubles in equivalent;
import of goods, works, services, loan agreements – if the contract amount is equal to or more than 3 million rubles in equivalent;

Also from 01.03.2018, if funds are received within one contract no more than 200,000.00 rubles. in equivalent - nothing needs to be provided to the bank, except for the currency transaction code.

The ruble equivalent of the currency value of the contract is calculated according to official exchange rate on the date of its conclusion.

If funds are received under one contract:

for export - more than 200 thousand rubles. in equivalent, but up to 6,000,000.00 rubles. in equivalent
for imports - more than 200 thousand rubles. in equivalent - up to 3 million rubles. in equivalent

then documents are provided in agreement with the bank, which explain the transaction.

For resident exporters, simplified procedure for registration of contracts based on information about the export contract. If the resident exporter submitted only information to register the export contract, the export contract must be submitted to the Bank no later than 15 working days after the date of registration of the export contract by the Bank.

To register a contract with a bank, you need to send a contact or general information by contract.

7. Registration of the contract by an authorized bank

The resident is obliged to register the contract with the bank within the following terms:

when crediting foreign currency or the currency of the Russian Federation to the account of a resident;	no later than 15 working days after the date of enrollment;
when writing off foreign currency or the currency of the Russian Federation;	before the implementation of a foreign exchange transaction (transfer of funds);
when importing/exporting goods for which there are declaration requirements;	no later than the date of submission of the customs declaration;
when importing/exporting goods for which there is no declaration requirement;	no later than 15 working days after the month in which the goods were imported;
when providing services for the transfer of information and results of intellectual activity;	not later than 15 working days after the month in which the services were rendered;
Making changes to the registered contract;
Change of resident data ( legal address, name) within the framework of the registered contract;	application for amendments - no later than 15 working days after the date of execution of documents;

After the resident organization provides documents for the registration of the contract, the authorized bank opens for this contract Bank control sheet and assigns a unique number to the contract.

The term for registering the contract with the bank is 1 business day. The term for the provision of a unique number by a bank to a resident is 1 business day. Total: within two working days after the submission of all documents, the contract is registered with an authorized bank and a unique number is assigned to it, about which the bank notifies the organization in a manner agreed with the bank. In most cases, this happens by means of messaging through the client bank.

When transferring a service contract to another bank, residents do not receive a control sheet "in hand". She is now underway V in electronic format . If, for some reason, the new authorized bank does not have a Banking Control Statement, then the contract will not be registered. In this case, you must contact the Central Bank of the Russian Federation.

8. Providing certificates of supporting documents

If the contract with a non-resident is subject to bank accounting, then it is also necessary to draw up certificate of supporting documents. A certificate of supporting documents is a type of a single form of accounting and a report on currency settlements, which is compiled by a resident of the Russian Federation. Its form is OKUD 0406010. It was approved by Appendix 6 to Instructions of the Bank of Russia dated August 16, 2017 No. 181-I.

Certificate is not issued contracted residents for an amount not exceeding 6,000,000.00 rubles for exports, and 3,000,000 rubles for imports. Also, the provision of certificates of supporting documents is not necessary for periodic fixed payments.

Together with the certificate, the bank is transferred and supporting documents themselves. The list of documents that confirm the fact of fulfillment of the obligations of the resident under the transaction is contained in paragraphs 9.1.1–9.1.4 of the Instruction and is determined taking into account the content and features of the specific commercial transaction.

So, when importing (exporting) goods supporting documents are customs declaration (or application for conditional release), as well as commercial, shipping, transportation or other similar documents. When performing work or providing services, acceptance certificates, invoices, accounting and other papers will serve as confirmation. If you are interested in separate accounting.

Help and documents must be submitted on time no later than 15 working days at the end of the month in which:

on the documentation used as a declaration for goods, an authorized person of the customs authority put a stamp with a note on the date of their release;
other supporting documents were issued.

Clause 9.4 of the Instructions allows the organization to conclude an agreement according to which the responsibility for issuing the SPD will be assigned to the servicing bank. Then the organization submits supporting documents and an application for a certificate.

Usually, the certificate is filled out and submitted via the Internet bank or the client-bank electronically. The bank will check it within 3 working days after its submission (if the certificate is issued for the goods declaration, then within 10 working days). The accepted certificate is sent to the organization no later than 2 working days after the date of its acceptance (the date of acceptance is indicated in the certificate).

If changes are made to the supporting documents, the certificate is filled out again and sent to the bank within 15 working days after the changes are made.

9. Responsibility for violation of the terms of currency control

For violation of the terms of currency control and other non-compliance with the law, liability is provided for under the Code of Administrative Offenses.

According to Art. 15.25 of the Code of Administrative Offenses of the Russian Federation, part 4.5 in the following cases:

the resident did not provide the terms of repatriation in the contract
money came but late
funds have not been received

there is a penalty in the amount of:

for individual entrepreneurs and legal entities in the amount of 1/150 key rate the Central Bank of the Russian Federation for each day of delay and (or) from ¾ to the full amount of unreturned funds;
for officials - from 20,000 thousand to 30,000 thousand rubles.

According to Art. 15.25 of the Code of Administrative Offenses of the Russian Federation, part 6 in case of violation of the terms:

registration of the contract;
deadlines for the provision of the Certificate of supporting documents;
amendments to the contract, including in the event of a change in the data of a resident (legal address, name);

there is a penalty in the amount of:

violation for no more than 10 days: executive for 500-1000 rubles, legal 5,000-15,000 rubles;
violation for 10-30 days: an official for 2,000-3,000 rubles, a legal entity for 20,000-30,000 rubles;
violation for more than 30 days: an official for 4,000-5,000 rubles, a legal entity for 40,000-50,000 rubles.

In general, the amendments to the law on currency control are intended, in the opinion of the Central Bank of the Russian Federation:

— to liberalize the current requirements of currency control;

— reduce the burden on residents in terms of processing currency control documents;

- reduce the grounds for bringing residents to administrative responsibility;

— simplification of the mechanism of interaction between residents and banks;

What do you think? Has the “new” Instruction of the Central Bank of the Russian Federation really simplified currency control for legal entities?

Currency control for legal entities: passage and documents

The phone rings at exactly 5:00 this morning. Cheerful girl's voice: "Is this Andrey Viktorovich? Is it convenient for you to talk?"

Am I comfortable talking?

I ask who it is. It turns out that Sberbank. I say: we have a night, and it’s too early for you, actually. The girl was delighted: "So you ask to call back at a convenient time for you?" Apparently, they have to put a tick in a certain place there: the client asks to call back. I disconnect with the idiot and try to sleep.

Can't sleep. Actually, yesterday I called them, asked them to deal with one case. Apparently, the girl wanted to report the results. I shouldn't have listened to her, I think.

In general, it seemed to me that Sberbank has recently begun to improve. I liked that instead of the crowd at the window, there are now coupons and chairs where you can wait for your turn. The type of aunts from the Housing Office has been replaced by modern young people. You can be served in any department, and not just in the one to which you are assigned. Some operations can be carried out independently, at their ATMs or via the Internet. Well, and so on.

I have several accounts with Sberbank, including a deposit one. The percentage is small, but what can you do, but it is more reliable than in other places. Sberbank VISA card I pay everywhere and everywhere, in all countries, I immediately receive an SMS, how much I spent and how much is in the account. Well, and so on. I save money on Italian accounts, but not on Russian ones, I live widely.

In November-December, when bad news began to arrive from the Russian banking sector, I thought it was time to put the eggs in different baskets. My friend some time ago bought an apartment in Italy, for which he had to open an account in an Italian bank and transfer money from Russia under the deal. I asked if it was easy to do. He says it's very easy. You come to the tax office, fill out the "Notice of opening an account abroad" form, get a stamp on the completed form that they are aware of, and with this piece of paper you come to any bank and transfer.

I took this information with a grain of salt. I called the general help desk of Sberbank. Everything was confirmed to me. I ask: can I transfer from any department? They say: in Moscow - from anyone. Is the amount limited somehow? - Not limited!

Never mind, I think, and they are still crying that billions are leaving the country.

On new year holidays my family and I had a trip to Moscow. I took the matter seriously. In order not to show his accounts to the gebuha, he specially opened a new account in an Italian bank. I downloaded the "Notification" form from the website of the Federal Tax Service. I went with this form to my banker, translated to him the questions that concern him, so that he himself filled out the appropriate columns: the full name of the bank, the address of the bank, the contract number bank deposit, date of conclusion of the agreement, SWIFT of the bank, account (deposit) number.

On December 28, he came to the tax office in Moscow. Despite Saturday, they worked. Everything went like clockwork. Parking on the Garden Ring became paid, so I parked right at the door of the tax office, paid, entered and found that there was not a single visitor there. The girl checked the correctness of filling out the papers, slapped the seal, made a copy for herself. Within 15 minutes I was at the door of Sberbank on Tsvetnoy Boulevard. The same story: paid parking, free space at the door, beauty.

Inside was no longer beauty. There are a lot of people. The ticketing system is broken. Lines lined up at two windows. He defended his. Terrible breath. I ask the young man if I can transfer money from my card account in Sberbank abroad. He reluctantly says so: you can. I name the amount. No, he says you can't. Well, I say, I called the help desk. No, he answers, such an amount is possible only in the branch where you received the card. And so no more than one and a half million. "If you had an account opened in our branch, then please - as much as you want." And waiting for me to leave. But I don't want to leave. "Open an account for me, I say, I will transfer money from the card there, and you will send it." He looks at me, doesn't know what to say. "How long will it take to open an account?" - "Ten minutes." - "And transfer the money? Days?" - "No, they will be listed immediately." In short, we do all this with a young man. It took, of course, not ten minutes, but half an hour. The unfortunate people from the line, breathing down my neck, begin to noticeably worry: they came to pay their utility bills, and here I am stuck. In the air from me to young man and fly back large sums, is still audible. They do not like the queue amounts, they are discussing them.

But at the very least, they did it. The young man ran inside, brings the boss: "Do you have a notice marked tax?" The boss is absolutely sure that I have no notice. "Eat!" - I say and take out the notice. Study carefully. There is nothing to do, they photocopy the notification, and my passport, and the details that were given to me in an Italian bank. Documents are processed first for conversion, then for translation. All is ready. They even take a mobile number - just in case. And I'm leaving for the country. On the way I receive an SMS-ku: the money is gone from the account.

A week passes, then another. I have long since returned to Italy. There is no money in the new Italian account. Well, I think the holidays, this and that, first they have Christmas, then we have Christmas, a lot of days off. When three weeks have passed, but the money has not arrived, I write to an Italian bank, enclosing a scan of the SWIFT payment. I had not worked with this bank before and was completely sure that it was some kind of disorder with them, the money had fallen somewhere. They immediately answer: they checked, nothing even similar came, and the details are correct. I'm trying to call the Sberbank branch in Moscow, from where I made the transfer. Long beeps. No one picks up the phone all day long. I call the general help desk of Sberbank to clarify, what if their phone number has changed. No, they say it hasn't changed. At the same time I state my problem. They begin to connect me with different people along the chain, finally someone draws up my claim: I say that I live permanently abroad, so I can’t run around the branches in Moscow, I give my full name, my account number, the number of the failed transaction, where, where and what he sent. They promise to look into it and call back.

They don't call back all day. With no hope of success, at the end of the day I dial the number of the department, and immediately connect. The young lady looks at her papers and says indifferently: the transfer did not miss the currency control. "What is foreign exchange control?" - "Currency control of Sberbank". - "What's the matter?" Digging through papers. "You entered the wrong account number." "It can't be, I say. The Italian bank has just come to my writing confirmed that all the details on the payment are correct. "He rummages through the papers again. "You, he says, you have one account number in the tax notice, and another in the payment." "Excellent, I say, I have all these papers in my hands. Let's compare." We begin to compare.

It turns out that in the column "Account (deposit) number" in the notification, the account number consists of 12 characters, and the payment order contains IBAN, consisting of 27 characters. This is the inconsistency.

"Girl, I say, the account number is part of IBAN. Look, the last twelve digits of IBAN are my account number. See? And IBAN begins with IT - Italy, that means. Then the digital designation of the bank, and then only my number accounts. Recognize? It's the same account." "Why didn't you specify IBAN in the "notification"?" - "Because they don't ask for the IBAN. They ask for the account number. And I indicated the account number. And exactly as it is written in my bank documents and as it is written in my contract with the bank, which I presented to the tax office. If I had written something else there, probably the tax office would not have let it through. - "I did not understand anything." - "Let's do it again. You have a column in the bank: "IBAN" - I indicated IBAN, and in the notification for the tax column there is another one: "account (deposit) number", so I indicated the account (deposit) number. What's wrong?" - "I sympathize with you very much, but I can't do anything, you have a refusal." - "Why didn't you call me? Why did you take my mobile number? I spent more than two weeks in Moscow, I would come to you and add to the 12 digits of the account everything that is not enough to IBAN."

And at that moment, a call is heard on the mobile: I recognize by the voice, this is a night idiot. "Andrei Viktorovich, is it convenient for you to talk?" She's definitely on the cheat sheet. "Comfortable!" - "In order to start checking on your application, we need to know your passport number. Please tell us your passport number." - "He's on your computer!" - "That's why I'm calling you, to make sure it was you who called us yesterday." - "And I want to make sure that it was you who called me at night. Was it you?" - "I". - "And you called me just to ask for my passport number?" - "Yes". - "You know, I got through to the department and they explained to me what was the matter." - "So you have no claims against us?" - "Eat!" - "Please provide your last name, first name, patronymic name for filing a claim." - "You just yourself called my last name, first name, patronymic!" - "Yes, but in order to file a claim, you must give your last name, first name and patronymic."

Well, that was the last straw.

The next trip to Moscow will mean the closure of all Sberbank accounts - mine and my wife's, including deposit accounts. And it's not that I was offended by them. No, these are purely practical considerations. Firstly, it is customary all over the world when the first signs appear that the bank does not want to part with the client's money, immediately tear its claws from such a bank. And without delay, sometimes an hour late can have serious consequences. Secondly, life taught me: you can’t waste time fighting the shovel. If a scoop suddenly grows in all its glory ahead (sometimes it is quite unexpected, when you really don’t expect it at all), it’s better to change the direction of movement, cross the street or just close your eyes and be silent for a while. In general, it is desirable to break all ties through which the scoop can get to you. Which is basically what I've been doing for the last five years. It's time to break with the Soviet banking system.