From March 1, 2018, transactions under contracts in foreign currency will need to be executed according to the new rules. The Central Bank approved a new instruction for this.
Source: Instruction of the Central Bank of August 16, 2017 No. 181-I
Main
There will be no more transaction passports.
Instead, banks will keep records of contracts, the amount of which is more than 3 million rubles.
The bank still has the right to request transaction documents if it has suspicions. Even if the contract amount is less than 3 million.
The list and forms of documents for registration of the transaction have changed. But you don’t have to figure it out: the bank will help.
What is a deal pass?
A transaction passport is a document that a bank draws up for an import or export contract. He is needed for currency control. Data from the documents provided by the client are entered into the transaction passport. When the parties fulfill their obligations, the transaction passport is closed. Then the bank sends data about the transaction to the Central Bank.
Ekaterina Miroshkina
economist
An import transaction passport is issued to the importer, that is, to the one who imports goods from abroad into the territory of Russia. Or when ordering services from a non-resident in the territory of another state. With the help of the import transaction passport, the bank controlled whether the payment to the address was justified. foreign company.
An export transaction passport is a document that is drawn up for the exporter. That is, a bank client sells goods abroad and receives money from there. The obligation of the bank is to control the terms of payment and other terms of the contract. For this purpose, an export transaction passport was drawn up for each contract.
If the documents are not all right, the transaction passport will not be issued and the calculations will not be carried out. The bank has this right under the law.
Whom does it concern?
This applies to entrepreneurs and firms that are engaged in import or export. For example, they sell goods abroad, provide services to foreign companies, or rent property abroad. Settlements under such contracts are drawn up according to special rules. For example, in order to sell goods in Russia, it is enough to conclude a regular sale and purchase agreement and receive money into the account. In order to sell the same goods abroad, it was necessary to additionally draw up an export transaction passport, and the bank controlled the fulfillment of the terms of the contract.
You can’t just conclude an agreement with a non-resident and transfer money to him. You will have to connect the currency control department, provide documents to the bank and issue a transaction passport. Otherwise, it will not be possible to legally pay off: the bank does not have the right to make a payment.
It takes time to collect documents and issue a transaction passport. You also need to pay for this according to the tariffs of the bank. Such rules.
Will transaction passports be completely unnecessary?
Yes, from March 1, 2018, there will be no deal passports. But this does not mean that settlements under contracts with foreign companies will be carried out automatically.
Currency control is not going anywhere. But instead of issuing a transaction passport, the bank will register the contract.
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What are the rules for banks to register contracts?
Banks will register only those contracts, the amount of which exceeds the limit. For import contracts and loan agreements - 3 million rubles, for export - 6 million rubles. If the amount in the contract is less, it is not registered.
In order for the contract to be registered, the bank must provide information about the contract and details of the second party. There are different lists of information for import and export contracts. Employees of the currency control department will explain what is needed in a particular case and how to arrange everything.
Registration of contracts will be carried out in one day. Calculations will become faster and easier.
The bank will not be able to refuse to register the agreement. If there is all the data, the contract will be registered in any case.
Does the bank have the right to request documents for any payment under a foreign exchange agreement?
No, not by any. If the amount is less than 200 thousand rubles in ruble equivalent, according to the new rules, documents are not required.
Is it possible to divide transfers into several payments up to 200 thousand and not provide anything to the bank?
That won't work. It is not the amount of payment that is important, but the amount of the contract. If it is more than 200 thousand, the bank may request documents for the transaction. If more than 3 million rubles for imports or 6 million for exports, the contract will be registered.
You can conclude an agreement with a foreign company and pay in rubles. Then you do not need to provide and register anything?
And the counterparty does not have to be a company abroad. It can also work in Russia, accept or transfer rubles, and the transaction will fall under currency control. For example, if this is a representative office of a foreign company in Russia.
If the contract was concluded in 2017, and the settlements were made in 2018, what instructions should be used to draw up everything?
In 2018, a new instruction will work for all transactions. The Central Bank explained what to do during the transition period.
If the transaction passport is issued, but not closed, in 2018 it will be automatically closed, and the contract will be registered.
If the documents are being checked, but the passport has not yet been issued, it will not be issued. The contract will be registered on the basis of the same documents. It is not necessary to collect information for issuing an import transaction or export passport.
If the bank managed to issue a transaction passport, you can ask and the document will be issued.
Will the new rules help save money?
They will help, but not everyone. You will still have to pay for registration and accounting of contracts. Cancellation of the transaction passport does not mean the abolition of the currency control fee. For a bank, this is almost the same job, just called differently.
Those who have contracts for small amounts. They will have to collect fewer documents. Plus, you can save on currency control fees.
Documents can be processed faster. Now the transaction passport is being prepared for three days. Next year, the contract will be registered in a day.
Here's how you can save on decoration currency transactions.
Check bank rates. All have different fees and conditions. There are tariffs where there is no currency control service at all. And there is with a reduced fee and a limit on the amount of commission. You can choose the appropriate one depending on the turnover and amount of transactions.
Find out how you can submit documents. Carry originals and copies to the bank for a long time. If something is missing, you have to go again. Easier to upload scans to personal account or send a chat with the manager. If the bank has such a service, things will go faster.
Find a foreign exchange consultant. Import and export is more complicated than settlements with residents. Any violation will be fined. As a result, you can lose more than you earn. Find out from your bank who can help and if there is a personal manager for complex issues. If the Expert Advisor connects to the trade in time, there will be no errors and you will be able to save money.
E.O. Kalinchenko, economist-accountant
FEA: currency control documents for a bank
What documents and in what terms should residents who have concluded a contract with a non-resident submit to the bank
Bank currency control is an integral part foreign economic activity. If you have concluded, for example, a foreign trade contract with foreign organization signed an agreement with a non-resident for the provision of services, rent (leasing), then you cannot avoid communicating with the bank within the framework of currency control. But how close it will be depends on a number of factors. This article will help you figure out what documents and in what time frame you will need to submit to the bank in relation to a contract with a non-resident.
Non-residents for the purposes of currency control is, in particular, p. 7 h. 1 art. 1 of the Law of 10.12.2003 No. 173-FZ (hereinafter - Law No. 173-FZ):
- organizations established in accordance with the laws of foreign states and located outside our country;
- branches (permanent representative offices) of these organizations located on the territory of Russia;
- individuals who are not citizens of our country (with the exception of permanent residents of our country foreign citizens(stateless persons) who have a residence permit);
- Russian citizens who foreign country at least 1 year:
- permanently reside;
- temporarily stay on the basis of at least an annual work or study visa (their totality with a total validity period of at least 1 year).
Transaction passport
As soon as you have entered into a contract with a non-resident, the first thing you need to do within the framework of bank currency control is to determine whether it is necessary to draw up a transaction passport or not.
If the amount of your contract with a non-resident is equal to the equivalent of USD 50,000 at the exchange rate set by the Central Bank of the Russian Federation on the date of conclusion of the contract, or exceeds this amount, you need to issue a transaction passport in an authorized bank through which settlements under the contract will be carried out with pp. 5.2, 6.1 Instructions of the Central Bank dated 04.06.2012 No. 138-I (hereinafter - Instruction No. 138-I). And in a situation where all payments will go through accounts in foreign banks, you will have to draw up a transaction passport in territorial office Central Bank according to your legal address at clause 11.1 of Instruction No. 138-I. Looking ahead, let's say that in the future it will be necessary to submit currency control certificates there as well. clause 11.5 of Instruction No. 138-I. If the settlements only partially go through foreign accounts, then the transaction passport must be opened in an authorized bank and report to it pp. 11.2, 11.10 Instructions No. 138-I.
For more information about issuing, reissuing and closing transaction passports, read:It happens that on the date of conclusion of the contract, the transaction passport is not required, since the amount of obligations is less than 50 thousand US dollars in equivalent. However, in the future, the obligations increase (their total amount becomes equal to 50 thousand dollars in equivalent or more). And you already need to issue a transaction passport. This must be done no later than the date when the amount of obligations under the contract exceeds the above amounts. clause 6.5.3 of Instruction No. 138-I. Therefore, if you expect such a development of events, you can submit to the bank the documents necessary for issuing a transaction passport in advance Clause 1 of the Information Letter of the Central Bank dated 07.05.2014 No. 44.
The deadline by which the transaction passport must be issued depends on which transaction will be the first under the contract. In general cases, you need to issue a transaction passport within the time limits indicated in the table.
| First operation under a contract with a non-resident | Deadline for submitting documents for issuing a transaction passport |
| Payment to Bank account foreign exchange(ruble) clause 6.5.1 of Instruction No. 138-I | Not later than 15 working days from the date of receipt of money to the account pp. 2.3, 3.8 Instructions No. 138-I |
| Write-off from a foreign currency account (rubles) clause 6.5.2 of Instruction No. 138-I | Simultaneously with an instruction for a currency transfer or a settlement document pp. 2.3, 3.8 Instructions No. 138-I |
| Import into Russia (export from Russia) of declared goods in clause 6.5.4 of Instruction No. 138-I | No later than the filing date of the goods declaration (documents used as a declaration) |
| Import into Russia (export from Russia) of non-declared goods in pp. 6.5.5, 9.1.2 Instructions No. 138-I | Not later than 15 working days after the month of registration of shipping and commercial documents in pp. 9.1.2, 9.2.2, 9.3 Instructions No. 138-I |
| Performance of work, provision of services, transfer of information and results of intellectual activity clause 6.5.6 of Instruction No. 138-I | pp. 9.1.3, 9.2.2, 9.3 Instructions No. 138-I |
To issue a transaction passport, you need to submit an agreement or an extract from it to the bank clause 6.6.2 of Instruction No. 138-I. But not always the conclusion of an agreement involves the preparation of one document signed by the parties. you could conclude foreign economic contract, exchanging, say, telefaxes or electronic documents(allowing you to reliably establish that the document comes from counterparty a) paragraph 1 of Art. 160, art. 434 of the Civil Code of the Russian Federation. Also, the contract will be considered concluded (in writing), if, having received a written offer from the counterparty, you agree and, say, ship the goods or transfer money and paragraph 3 of Art. 438 of the Civil Code of the Russian Federation. As the Central Bank explained, in this case, you need to submit to the authorized bank those documents that you exchanged with your foreign partner. Methodological recommendations of the Central Bank dated 15.06.2015 No. 14-MR. For example, a letter received by fax from a foreign counterparty with a request for delivery and the original of your response invoice sent to the partner by fax. Or upon acceptance by action - an invoice for the shipment of goods. The main thing is that the documents that you exchanged with the counterparty contain all the essential terms of the contract necessary for currency control. In particular, the subject of the contract (the name of the goods supplied, the description of the services provided, etc.), the price of the contract, the terms for the parties to fulfill their obligations.
The bank has 3 working days to review the submitted documents and make a decision. If the bank finds any errors in the transaction passport form you filled out, inconsistencies with the data of the submitted documents, or the absence of any necessary papers, it will return the submitted documents to you to eliminate the defect in pp. 6.9, 6.10 Instructions No. 138-I. At the same time, documents for issuing a transaction passport are considered to be submitted within the deadline only if the bank within this established period accepted them and issued a transaction passport - signed the form you filled out, assigned a number and put down the date of issue clause 6.7 of Instruction No. 138-I.
You need to apply to the bank for a transaction passport in advance. Ideally, immediately after the conclusion of the contract.
“Currency control” communication with the bank is not limited to the execution of a transaction passport. For further operations under the contract, you will have to report to the bank.
Reporting on foreign exchange transactions for the bank
You need to report to the bank not only for transactions related to settlements under a contract with a non-resident. The need to submit documents to the bank may arise, for example, when importing / exporting goods, when rendering (executing work). For your convenience, all the information about in what cases, what documents and in what time frame you need to submit to the bank, we have given in the table.
| Operation | When should I report to the bank? | Documents submitted to the bank | Deadline for submission of documents |
| Operations related to cash settlements under the contract | |||
| Receipt to the transit account of foreign currency clause 2.1 of Instruction No. 138-I | Always. clause 2.4 of Instruction No. 138-I |
Appendix 1 to Instruction No. 138-I. 2. Documents related to the conduct of a foreign exchange transaction, such as an agreement, invoices, acts Part 4 Art. 23 of Law No. 173-FZ. In the certificate of foreign exchange transactions that you submit in connection with the receipt of foreign currency, you can also indicate information on debiting the money received from the transit currency account and clause 2.1 of Instruction No. 138-I |
Not later than 15 working days from the date of receipt of the currency to the transit account clause 2.3 of Instruction No. 138-I. The bank must notify you of the receipt of foreign currency on the account no later than the next business day clause 3.1 of Instructions of the Central Bank dated 30.03.2004 No. 111-I |
| Write-off of foreign currency from account a clause 2.1 of Instruction No. 138-I | Always. With a few exceptions, for example:
|
|
|
| Receipt to the account of rubles from a non-resident clause 3.6 of Instruction No. 138-I | clause 3.6 of Instruction No. 138-I. Exception - the agreement with the bank states that the bank can fill out a certificate of currency transactions on its own clause 3.9 of Instruction No. 138-I |
Not later than 15 working days from the date of receipt of rubles to the account clause 3.8 of Instruction No. 138-I | |
| Write-off of rubles in favor of a non-resident clause 3.6 of Instruction No. 138-I |
|
||
| Settlements with a foreign counterparty through accounts in a non-resident bank e pp. 11.5, 11.10 Instructions No. 138-I | If a transaction passport is issued under the contract and clause 2.6 of Instruction No. 138-I | 1. Certificate of currency transactions x pp. 11.5, 11.10 Instructions No. 138-I. 2. Copies bank statements- only if settlements under the contract only partially pass through accounts in a non-resident bank e pp. 11.2, 11.10 Instructions No. 138-I |
Not later than 30 working days after the month of debiting money from an account in a non-resident bank (crediting money to an account) pp. 11.5, 11.10 Instructions No. 138-I |
| Operations for the export of goods from Russia | |||
| Export of goods from Russia with the submission of a customs declaration clause 9.8 of Instruction No. 138-I | If:
|
clause 9.8 of Instruction No. 138-I | clause 9.8 of Instruction No. 138-I |
| Export from Russia of goods declared by documents other than the customs declaration clause 9.1.1 of Instruction No. 138-I | pp. 9.1, 9.2 Instructions No. 138-I. clause 9.1.1 of Instruction No. 138-I; paragraph 4 of Art. 180 TC TS |
clause 9.2.1 of Instruction No. 138-I | |
| Export of goods from Russia to the EAEU countries clause 9.1.2 of Instruction No. 138-I | If a transaction passport is issued under the contract | 1. Certificate of supporting documents x pp. 9.1, 9.2 Instructions No. 138-I. |
clause 9.2.2 of Instruction No. 138-I. question 6 of the Information letter of the Central Bank dated 01/21/2014 No. 43 |
| Operations for the import of goods into Russia | |||
| Import of goods to Russia with the submission of a customs declaration clause 9.8 of Instruction No. 138-I | If:
|
Certificate of supporting documents x clause 9.8 of Instruction No. 138-I | Not later than 15 working days after the month of declaring the goods in clause 9.8 of Instruction No. 138-I |
| Import into Russia of goods declared by documents other than the customs declaration clause 9.1.1 of Instruction No. 138-I | If a transaction passport is issued under the contract | 1. Certificate of supporting documents x pp. 9.1, 9.2 Instructions No. 138-I. 2. Documents used as a declaration, such as transport documents clause 9.1.1 of Instruction No. 138-I; paragraph 4 of Art. 180 TC TS |
Not later than 15 working days after the month of putting on the documents used as a declaration, a mark on the date of issue (conditional release). If there are several such release notes, the period is considered from the latest date clause 9.2.1 of Instruction No. 138-I |
| Import of goods to Russia from the EAEU countries clause 9.1.2 of Instruction No. 138-I | If a transaction passport is issued under the contract | 1. Certificate of supporting documents x pp. 9.1, 9.2 Instructions No. 138-I. 2. Transport (shipping), commercial documents. 3. Statistical form of accounting for the movement of goods in Appendix No. 1 to the Rules, approved. Decree of the Government of 29.01.2011 No. 40. Information about it does not need to be indicated in the certificate of supporting documents x question 6 of the Information letter of the Central Bank dated 01/21/2014 No. 43 |
Not later than 15 working days after the month of execution of supporting (shipping and commercial) documents in clause 9.2.2 of Instruction No. 138-I. An exception is the statistical form of accounting for the movement of goods. There is no deadline set for its submission. statistical form you will have to take it to the bank after you issue it and present it to customs question 6 of the Information letter of the Central Bank dated 01/21/2014 No. 43. Do this before closing the transaction passport |
| Other operations | |||
| Performance of work, provision of services, transfer of information and results of intellectual activity, including exclusive rights to them clause 9.1.3 of Instruction No. 138-I | If a transaction passport is issued under the contract. Exception - contracts for rent, leasing, provision of communication services or insurance in terms of periodic fixed payments clause 9.5 of Instruction No. 138-I | 1. Certificate of supporting documents x pp. 9.1, 9.2 Instructions No. 138-I. 2. Supporting documents, such as acceptance certificates, invoices, license agreements clause 9.1.3 of Instruction No. 138-I; List, approved. MVES of Russia 01.07.97 No. 10-83/2508, State Customs Committee of Russia 09.07.97 No. 01-23/13044, VEK of Russia 03.07.97 No. 07-26/3628 |
Not later than 15 working days after the month of issuing supporting documents in clause 9.2.2 of Instruction No. 138-I |
| Other fulfillment of obligations under the contract (for example, the return of previously exported (imported) goods) No. 138-I | Not later than 15 working days after the month of issuing supporting documents in pp. 9.2.2, 11.5, 11.10 Instructions No. 138-I | ||
In cases where a third party - a resident participates in settlements under a contract with a non-resident (or if a third party fulfills obligations under the contract in another way), it is necessary to report on foreign exchange transactions in a special order. ch. 12 Instructions No. 138-I.
Having received a certificate of foreign exchange transactions (certificate of supporting documents), the bank will check whether it is correctly executed and whether the information specified in it (including the code for the type of currency transaction and the code for the type of supporting document) corresponds to the data of the attached documents and the information submitted to the bank by customs clause 18.1 of Instruction No. 138-I. The bank must check the certificate of foreign exchange transactions clause 18.2 of Instruction No. 138-I:
- when debiting money from the current account - no later than the working day after the submission of the certificate;
- when crediting money - no later than 3 working days from the date of submission of the certificate.
And to check the certificate of supporting documents, the bank has the following deadlines and clause 18.2 of Instruction No. 138-I:
- if the certificate is issued in respect of declared imported goods paid in advance, or exported goods for which a deferred payment is granted, - no later than 10 working days from the date of submission of the certificate;
- in other cases - no later than 3 working days from the date of submission of the certificate.
The bank will not accept the certificate if it finds any errors and inconsistencies. You will receive the wrong certificate back with the date and reason for the return. pp. 18.5, 18.6 Instructions No. 138-I.
On time, established by the bank, you will have to submit a new certificate of foreign exchange transactions (on supporting documents), having eliminated all the comments clause 18.7 of Instruction No. 138-I.
References on foreign exchange transactions and supporting documents are deemed to have been submitted on time. If clause 18.9 of Instruction No. 138-I:
- you sent them to the bank in a timely manner;
- The bank checked them and accepted them.
Therefore, the sooner you submit "currency" certificates to the bank, the better.
There are clarifications from Rosfinnadzor, which state: when certificates of foreign exchange transactions, certificates of supporting documents and the supporting documents themselves are submitted to the bank, “the period for the fulfillment of the obligation by a resident does not include the period for their verification by an authorized bank” Letter of Rosfinnadzor No. 43-01-06-25/4133 dated 05.10.2012.
But arbitrage practice shows that you may still face a fine if you submit a new, correct certificate of foreign exchange transactions (on supporting documents) instead of a timely submitted, but erroneous one, to the bank after the deadline for submitting certificates has expired.
By returning the certificate to you, the bank sets a deadline for correcting the shortcomings and submitting a new certificate. But, according to some courts, the instructions of the bank do not affect the deadline set for the submission of certificates. Decree 1 of the AAC dated March 30, 2015 No. A43-21628 / 2014.
With regard to the submitted certificates on foreign exchange transactions, on supporting documents, one cannot be guided by the principle of "submitted - and forgot".
After all, if the information provided in these certificates changes (with the exception of changes in data about a resident or an authorized bank), you will need to submit a corrective certificate. This must be done no later than 15 working days after the date of execution of documents confirming the changes. These documents will need to be submitted to the bank along with a certificate pp. 2.9, 3.15, 9.7 Instructions No. 138-I.
You can agree with the bank that, based on the documents you submit, the bank itself will draw up pp. 2.4, 3.9, 6.3, 9.4 Instructions No. 138-I:
- transaction passport;
- information about foreign exchange transactions;
- certificates of supporting documents.
These services are, of course, paid. Find out the rates from your bank. You may prefer to pay an amount within 5000 rubles. for issuing a transaction passport (within 1,500 rubles - for issuing certificates) than doing it yourself.
But keep in mind that you will still need to understand the rules for issuing transaction passports and certificates. After all, the preparation of these documents by the bank does not relieve you of responsibility for their correct content and compliance with the deadlines for registration!
If you do not apply to the bank required documents on time, the bank will not be able to issue a transaction passport or certificate in a timely manner.
After filling out the transaction passport (or certificate) by the bank, you will need to check this document. And if you find errors and inaccuracies, you must, within 15 working days after the date of receipt of the transaction passport (certificate), submit an application to the bank for its reissuance (or a corrective certificate) pp. 2.10, 3.9, 6.11, 9.4 Instructions No. 138-I.
Chapter 9
9.1. When fulfilling (changing, terminating) obligations under the contract ( loan agreement), for which the PS is issued, the resident submits to the bank the PS at the same time with one copy of the certificate of supporting documents, completed in accordance with Appendix 5 to this Instruction, the following documents, confirming the fulfillment (termination) of obligations under the contract (loan agreement) in a manner different from the fulfillment of obligations under the contract (loan agreement) in the form of settlements (hereinafter referred to as the method other than settlements), or documents confirming the change in obligations under the contract (loan agreement) (hereinafter referred to as supporting documents):
(as amended by Bank of Russia Directive No. 3016-U dated June 14, 2013)
9.1.1. in case of export (import) of goods from the territory (into the territory) Russian Federation in the presence of the established regulatory legal acts in the field of customs affairs, the requirements for declaring goods to the customs authorities and declaring them in a manner other than filing a declaration for goods with the customs authorities - documents used as a declaration for goods provided for in paragraph 4 of Article 180 of the Customs Code of the Customs Union (Collection of Legislation of the Russian Federation, 2010, N 50, art. 6615), application for conditional release (application for the release of a component of the exported goods), provided for in Article 215 federal law No. 311-FZ of November 27, 2010 "On Customs Regulation in the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, No. 48, Art. 6252; 2011, No. 27, Art. 3873; No. 29, Art. 4291; No. 50 , item 7351; 2012, N 53, item 7608; 2013, N 14, item 1656);
(Clause 9.1.1 as amended by Bank of Russia Directive No. 3016-U dated June 14, 2013)
(see text in previous edition)
9.1.2. in case of export (import) of goods from the territory (to the territory) of the Russian Federation in the absence of the requirement established by regulatory legal acts in the field of customs affairs for declaring goods to customs authorities - transport (transportation, shipping), commercial documents.
(As amended by Bank of Russia Directive No. 4360-U dated April 25, 2017)
(see text in previous edition)
Additionally, a resident may submit to the bank a PS and other documents containing information on the export of goods from the territory of the Russian Federation (shipment, transfer, delivery, movement) or the importation of goods into the territory of the Russian Federation (receipt, delivery, acceptance, movement) drawn up under the contract and (or) in accordance with the customs of business turnover, including documents used by a resident to record their business transactions according to the rules accounting and business practices.
The paragraph is invalid. - Instruction of the Bank of Russia dated April 25, 2017 N 4360-U;
(see text in previous edition)
(Clause 9.1.2 as amended by Bank of Russia Directive No. 3016-U dated June 14, 2013)
(see text in previous edition)
9.1.3. in case of performance of work, provision of services, transfer of information and results of intellectual activity, including exclusive rights to them, - acts of acceptance and transfer, invoices, invoices and (or) other commercial documents drawn up under the contract and (or) in accordance with business practices, including documents used by a resident to record their business transactions in accordance with accounting rules and business practices;
9.1.4. in case of other fulfillment (change, termination) of obligations under the contract (loan agreement) not specified in subparagraphs 9.1.1 - 9.1.3 of this paragraph, other documents confirming the corresponding fulfillment (change, termination) of obligations under the contract (loan agreement) , including documents used by a resident to record their business transactions in accordance with accounting rules and business practices.
ConsultantPlus: note.
On actions with supporting documents containing information on the declaration for goods, and this declaration for goods, drawn up with the previous requirements this document and not submitted by the resident to the bank PS, the term for which has not expired, see paragraph 5 of the Directive of the Bank of Russia dated 14.06.2013 N 3016-U.
(As amended by Bank of Russia Instructions No. 3438-U dated November 6, 2014, and No. 4360-U dated April 25, 2017)
(see text in previous edition)
9.2.1. no later than 15 working days after the month in which the documents used as a declaration for goods, an application for conditional release (an application for the release of a component of the exported goods) were marked by a customs official on the date of their release (conditional release). If there are several marks on the specified documents official customs authorities on different dates of release (conditional release) of goods, the period specified in this subparagraph is calculated from the latest date of release (conditional release) of goods indicated on the document;
(Clause 9.2.1 as amended by Bank of Russia Directive No. 3016-U dated June 14, 2013)
(see text in previous edition)
9.2.2. no later than 15 working days after the end of the month in which the supporting documents specified in subparagraphs 9.1.2 - 9.1.4 of paragraph 9.1 of these Instructions were issued.
9.3. The date of execution of the supporting documents specified in subparagraphs 9.1.2 - 9.1.4 of paragraph 9.1 and in paragraph 9.7 of these Instructions is the latest date of its signing or the date of its entry into force, or in the absence of these dates, the date of its preparation or the date , indicating the import into the territory of the Russian Federation (receipt, delivery, acceptance, movement) or exportation of goods from the territory of the Russian Federation (shipment, transfer, movement), indicated in the supporting document.
9.4. The agreement between the PS bank and the resident may provide that the resident grants the right to the PS bank on the basis of supporting documents and other information submitted by the resident within the time limits established by paragraph 9.2 of this Instruction, to fill out a certificate of supporting documents. In this case, the certificate of supporting documents is filled in by the PS bank independently in compliance with the deadlines established by paragraph 9.2 of this Instruction.
If the resident does not agree with the content of the information in the certificate of supporting documents filled out by the PS bank in accordance with the first paragraph of this paragraph, the resident, no later than 15 working days after the date of its receipt, submits to the PS bank a corrective certificate of supporting documents containing corrected information, with an appendix drawn up in free form an application indicating the reasons for drawing up a corrective statement of supporting documents, as well as additional documents (if any) related to the introduction of such changes, if they have not been previously submitted to the PS bank.
(the paragraph was introduced by Instruction of the Bank of Russia dated June 14, 2013 N 3016-U)
9.5. In the event that a contract providing for the transfer of movable and (or) real estate under a lease, financial lease (leasing) agreement, provision of communication services, insurance, payments are determined that are made (will be made) with a frequency of time fixed in the terms of the contract (hereinafter referred to as periodic fixed payments), the resident does not submit to the PS bank a certificate of supporting documents and supporting documents. In the case of making other payments other than periodic fixed payments, the resident submits to the PS bank a certificate of supporting documents and supporting documents in the manner prescribed by this Instruction.
(As amended by Instructions of the Bank of Russia dated 06/14/2013 N 3016-U, dated 06/11/2014 N 3438-U)
(see text in previous edition)
9.6. If the PS bank has information about the withholding by the correspondent bank bank commission for translation Money from the amount of funds due to the resident under the contract (loan agreement), or from the amounts of repaid funds previously transferred to the non-resident under the contract (loan agreement) under which the PS was issued, when such a condition is provided for by the contract (loan agreement), PS bank with the consent of the resident has the right to independently, on the basis of the information available to him, reflect information on the withholding of the banking commission in section III bank control statements in the manner prescribed by Appendix 6 and to this Instruction, without the resident submitting to the PS bank a certificate of supporting documents and supporting documents.
(see text in previous edition)
If the PS bank does not have the information specified in the first paragraph of this clause, when the condition on deduction of the banking commission from the amount of funds due to the resident under the contract (loan agreement), or from the amounts of the returned funds previously transferred to the non-resident under the contract (loan agreement), stipulated by the contract (loan agreement), the resident submits to the PS bank a certificate of supporting documents and documents confirming the withholding of the bank commission, in the manner prescribed by this Instruction.
(As amended by Bank of Russia Directive No. 3438-U dated November 6, 2014)
(see text in previous edition)
(Clause 9.6 as amended by Bank of Russia Ordinance No. 3016-U dated June 14, 2013)
(see text in previous edition)
9.7. When changing the information contained in accepted by the bank PS bank certificate of supporting documents (with the exception of information about the PS bank or a resident), the resident, no later than 15 business days after the date of execution of documents confirming such changes, submits to the PS bank a new certificate of supporting documents containing corrected information (hereinafter referred to as corrective certificate of supporting documents), with the attachment of documents confirming such changes.
If the PS bank is granted the right, on the basis of the documents submitted by the resident confirming such changes, subject to the deadline established by this paragraph, to change the information contained in the certificate of supporting documents previously accepted by the PS bank, the PS bank independently fills out a corrective certificate of supporting documents.
(Clause 9.7 as amended by Bank of Russia Directive No. 3016-U dated June 14, 2013)
(see text in previous edition)
ConsultantPlus: note.
For the application of clause 9.8 of this document, see clauses 4 and 5 of Bank of Russia Directive No. 3016-U dated 14.06.2013.
9.8. In case of export (import) of goods from the territory (to the territory) of the Russian Federation, if there is a requirement established by regulatory legal acts in the field of customs affairs to declare goods to the customs authorities and to declare them by filing a declaration for goods, the resident shall submit a PS to the bank no later than 15 working days after the month in which declarations for goods are registered (hereinafter referred to as the reporting month), only a certificate of supporting documents filled out taking into account the specifics in accordance with Appendix 5 to this Instruction, without submitting a declaration for goods.
The certificate of supporting documents referred to in the first paragraph of this paragraph shall include information on declarations for goods (with the exception of information on a temporary declaration for goods, a transit declaration for goods, a final declaration for goods (in column 7 of which the letter code "ZPK" is indicated) that registered by the customs authorities during the reporting month, only if the following conditions are met:
export of goods from the territory of the Russian Federation in accordance with the contract is carried out on the terms of provision by a resident to a non-resident commercial loan in the form of deferred payment;
the importation of goods into the territory of the Russian Federation in accordance with the contract is carried out on the terms of the provision by a resident to a non-resident of a commercial loan in the form of an advance payment (advance payment).
Information on declarations for goods registered by the customs authorities is received by the PS bank in accordance with the Regulations on the transfer by customs authorities to the Central Bank of the Russian Federation and authorized banks in in electronic format information on declarations for goods registered by the customs authorities, approved by Decree of the Government of the Russian Federation of December 28, 2012 N 1459 (Collection of Legislation of the Russian Federation, 2013, N 1, Article 55) (hereinafter - the Regulation on the transfer of information on declarations for goods), and is entered by the PS bank into the bank control sheet under the contract in an automated mode in accordance with Appendix 6 to this Instruction.
Under a contract providing for the provision of services, performance of work, transfer of information and results of intellectual activity, under which a PS is issued, in connection with the export (import) from the territory (into the territory) of the Russian Federation of goods declared to the customs authority by filing a declaration for goods and being products processing or repaired (modernized) equipment, the resident submits to the PS bank only the certificate of supporting documents specified in this paragraph without submitting a declaration for goods and supporting documents specified in Chapter 9 of this Instruction, completed in the manner prescribed in Appendix 5 to this Instruction, for the purpose of submitting by the resident to the PS bank information on the expected maximum term fulfillment by a non-resident of obligations under such a contract. In this case, a certificate of supporting documents containing information on the services rendered and (or) work performed on the processing of goods, its repair (modernization), as well as documents confirming the fulfillment of these obligations, is not submitted by the resident to the PS bank. subparagraph 9.1.3 of paragraph 9.1 subparagraph 9.1.3 of paragraph 9.1 of these Instructions.
Topical issues related to the fulfillment of the requirements of the Bank of Russia Instruction No. 181-I dated August 16, 2017 "On the Procedure for Submitting by Residents and Non-Residents to Authorized Banks Supporting Documents and Information when Carrying out Foreign Exchange Transactions, on Uniform Forms of Accounting and Reporting on Foreign Exchange Transactions, the Procedure and Deadlines for Their Submission" (hereinafter - Instruction No. 181-I):
In accordance with the requirements of Instruction No. 181-I, when making a transaction (in the currency of the Russian Federation or in a foreign currency) under a contract, the amount of which is in the equivalent of more than 200 thousand rubles, but less than the "threshold" amount for registering the contract, the resident must provide to the authorized bank documents related to the operation. At the same time, in order to make a payment in the currency of the Russian Federation, a settlement document for the operation is provided, filled in in accordance with clause 2.13 of Instruction No. 181-I and containing information on the type of operation code in accordance with Appendix 1 to the Instruction. To conduct a transaction in a foreign currency, we also recommend that you additionally provide a completed form "Information on a currency transaction". This form is available on the Bank's website and in the systems remote service.
No actions are required from residents under contracts for which PSs were previously issued. All such contracts/loan agreements from 01.03.2018 are considered to be registered with an authorized bank. The PS number becomes a unique contract/loan agreement number (UNC).
Instruction No. 181-I does not provide for the submission by residents to the Bank of documents on crediting the currency of the Russian Federation under contracts that do not require their registration. Exception: in case of disagreement of the resident with the code of the type of operation specified in settlement document, or in the absence of a code in the settlement document, the resident has the right to submit to the Bank information on the corresponding code of the type of transaction with documents attached to substantiate it.
According to paragraph 2) of part 1.1 of Article 19 of the Federal Law 173-FZ, when carrying out foreign trade activities, residents are required to provide information to the authorized bank not only on the timing of the return of the advance in accordance with the terms of the contract in case of default, but also on the timing of the fulfillment of the main obligations of the non-resident under the contract on account of the advance paid in advance. In Clause 1.1. Appendix 3 to Instruction No. 181-I indicates the procedure for determining (calculating) each of these terms.
According to clause 8.7 of Instruction 181-I, when changing the information contained in the certificate of supporting documents (SPD) accepted by the bank of the Criminal Code, incl. information about the expected period, the resident, no later than 15 working days after the date of execution of documents confirming such changes, must submit to the bank of the CM a new SPD containing corrected information, with documents confirming such changes attached.
In order to transfer to the Bank for servicing a contract (loan agreement) previously registered with another authorized bank, a resident must provide information on the unique number of the contract/loan agreement (UNK), as well as the contract (loan agreement) or an extract from such a contract (loan agreement). of the agreement) containing the information necessary to fill in Section I of the Banking Control Sheet under the contract/loan agreement.
For the "new" bank to send a request to the Bank of Russia, it is required to have information on the date and grounds for deregistration of the contract/loan agreement in the "former" bank.
In the event of a change in information about a resident who has registered a contract (loan agreement), the resident must submit to the Bank an application for amendments to section I of the bank control sheet, drawn up in accordance with the requirements of clause 7.2 of Instruction No. 181-I, indicating those details that require changes to the bank control sheet.
The application form recommended by the Bank is posted on the Bank's website and implemented in remote service systems.
The application is submitted by a resident no later than thirty working days after the date of making the relevant changes in the unified state register legal entities, or in the unified state register individual entrepreneurs, or to the register of notaries and persons who have passed the qualification exam, or to the register of lawyers of a constituent entity of the Russian Federation.
The Bank has developed and offers for use the following documents for the purposes of currency control, as part of the implementation of the requirements of Instruction No. 181-I: - Application for registration of the contract; - Application for registration of the loan agreement; - Application for amendments to Section I of the Statement of Banking Control; - Application for deregistration of the contract (loan agreement); - Information about currency transactions. Forms of documents, as well as the procedure for filling them out, are available on the website www .. In the sections "Small business" and " Big business» this information is also present.
For ex-VTB24 clients - on the site www.vtb24.ru -> Business -> Settlement service-> FEA and currency control -> Currency control.
The same resources contain a form of certificate of supporting documents (established in Appendix 6 to Instruction No. 181-I) and the procedure for filling it out.
Also, updated forms of documents for the purposes of currency control are implemented in remote service systems (they may differ from the forms posted on the site).
According to Chapter 4 of Instruction No. 181-I, a contract (loan agreement) concluded between a resident and a non-resident is registered in the following cases: ) works, provision of services by a resident (non-resident), transfer by a resident (non-resident) of information and results of intellectual activity, provision by a resident (non-resident) of services related to the sale of fuels and lubricants and inventories to ensure the operation Vehicle, transfer by a resident (non-resident) of movable or immovable property for rent, financial lease - if the amount of obligations is equal to or exceeds the equivalent at the exchange rate of the Bank of Russia on the date of conclusion of the contract, or on the date of conclusion recent changes(additions), providing for a change in the amount of the contract, under the Export contract - 6 million rubles. Russian rubles or under the Import contract - 3 million Russian rubles.
Loan agreement (loan agreement) - if the amount of borrowed funds provided (received) by a resident is equal to or exceeds the equivalent of 3 million Russian rubles at the exchange rate of the Bank of Russia on the date of conclusion of the loan agreement, or on the date of conclusion of the last amendments (additions) that provide for changes in the amount of the loan contracts.
A resident who is a party to a contract (loan agreement) must register it with next dates(clause 5.7 of Instruction No. 181-I):
1) When writing off funds (hereinafter - DS) in favor of a non-resident - no later than the date of submission of the order to write off funds.
2) When crediting DS from a non-resident - no later than 15 working days after the date of crediting funds to the resident's account.
3) When making settlements with a non-resident through a resident's account opened with a non-resident bank - no later than 30 working days after the end of the month in which the specified operation was carried out.
4) When fulfilling obligations under the contract by importing goods into the Russian Federation (exporting from the Russian Federation) and if there is a requirement for customs declaration of goods - no later than the date of submission of the DT, the document used as DT, the application for conditional release (application for the release of a component of the exported goods ).
5) When fulfilling obligations under the contract by importing goods into the Russian Federation (exporting from the Russian Federation) and in the absence of a requirement for customs declaration - no later than 15 working days after the end of the month in which the supporting documents (hereinafter - PD) were issued.
6) When fulfilling obligations under the contract through the performance of work, the provision of services, the transfer of information and the results of intellectual activity, including exclusive rights to them, - no later than 15 business days after the end of the month in which the PD was issued.
7) When fulfilling obligations under a contract (loan agreement) in a manner other than those specified in paragraphs 1 - 6 - no later than 15 business days after the end of the month in which the PD was issued. 8) If the contract (loan agreement) does not specify the amount of obligations:
no later than the deadline for submission by the resident of documents related to the conduct of operations, no later than the date of submission of documents for customs clearance of goods or the deadline for submission of a certificate of PD in case of other fulfillment of obligations under the contract (loan agreement) during that operation, customs clearance of that consignment of goods , other performance of obligations, as a result of which the amount of settlements under the contract (loan agreement), the cost of goods under the contract, the amount of obligations under the contract (loan agreement) will be equal to or exceed threshold value for registration of the contract (loan agreement).
From March 1, 2018, the number of the transaction passport (TP) previously issued under the contract (loan agreement) becomes the unique contract/loan agreement number (UNK).
The certificate of supporting documents (hereinafter referred to as the SPD) continues to be used under the terms of Instruction No. 181-I and is a single form of accounting and reporting on residents' foreign exchange transactions (clause 1.3, chapter 1). Cases, procedure and terms for the provision of SPD are regulated by Ch. 8 Instructions No. 181-I. The form and procedure for filling out the SPD are established by Appendix 6 to Instruction No. 181-I.
Please note that Article 15.25 of the Code of Administrative Offenses establishes liability for violation of the deadlines for the provision of SPD.
From March 1, 2018, the requirement for residents to submit a certificate of foreign exchange transactions to an authorized bank has been cancelled.
In accordance with Instruction No. 181-I, a resident is obliged or entitled to provide documents related to the operation being carried out.
If there is a requirement to provide information about the transaction (UNC, transaction type code, expected period), this information can be provided both in an arbitrary format and in the form "Information on a currency transaction" recommended by the Bank (for efficient control on the Bank's side).
№14 Is it enough to send to the Bank only an application for a transfer to make a payment in foreign currency, indicating the basis for payment and details of the agreement with a non-resident, the amount of which is less than or equal to the equivalent of 200,000 rubles?No, such an application for transfer is not enough.
According to paragraph 2.7 of Instruction No. 181-I, when debiting foreign currency from a current account in foreign currency, a resident in this situation must provide information to the authorized bank about the operation type code corresponding to the name of the operation from Appendix 1 to Instruction No. 181-I.
A resident can use the form "Information on a currency transaction" to provide VTB Bank (PJSC) or provide information in any form on paper or via the remote banking system. In any case, information about the currency transaction or other message of the client must contain an indication that the amount of the agreement with a non-resident does not exceed the equivalent of 200,000 rubles, and therefore documents related to the transaction are not provided.
No. 15 Can it be considered that the presence in a foreign trade agreement of its validity period is sufficient to fulfill the requirements of Federal Law No. 173-FZ on the inclusion in the contract of information on the timing of the fulfillment of obligations by the parties (effective from 05/14/2018), or the timing of execution should be set separately?In our opinion, the existence of a term of the contract is not enough.
According to Part 1.1 of Article 19 of Federal Law No. 173-FZ, in order to fulfill the requirement for the repatriation of foreign currency and the currency of the Russian Federation, contracts concluded between residents and non-residents for the purpose of carrying out foreign trade activities must specify the terms for the parties to fulfill their obligations under the contracts. The duration of the contract may also include, for example, a guarantee period, a period for filing possible claims after the fulfillment of obligations, or other additional periods not related to control over the period of repatriation of funds under foreign trade contracts.
Dear Clients,
On the official site Central Bank Russian Federation on September 20, 2018, Bank of Russia Instruction No. 4855-U, dated July 5, 2018, On Amendments to Bank of Russia Instruction No. 181-I, dated August 16, 2017, “On the Procedure for Residents and Non-Residents to Submit Supporting Documents and Information to Authorized Banks when Performing Foreign Exchange Operations, on unified forms of accounting and reporting on foreign exchange transactions, the procedure and deadlines for their submission”.
In accordance with paragraph 2 of the Directive, it enters into force 60 days after the day of its official publication, that is, from November 20, 2018.
The full text of the Ordinance is available on the official website of the Bank of Russia on the Internet (www.cbr.ru) and in the Consultant legal information system.
International trade transactions involve a number of financial risks. To comply with the consistency of transactions with the national interests of the country, the use of special protective instruments is provided, one of which is the conduct of currency control.
The concept and normative basis of the procedure
Currency control provides for monitoring by state structures and their agents of compliance with the legislative norms of the Russian Federation in operations with monetary units of different countries.
The purpose of the procedures performed is to ensure the interests of the international market national economy, including not only support for enterprises with state participation, but also for private businesses cooperating with representatives various countries. It should be borne in mind that each state seeks to protect its own interests, and transactions concluded in different monetary units carry certain risks.
Many companies operating in several countries at the same time offer business support services to organizations. For example, banks provide advice on foreign economic transactions, offer assistance in drafting documents, acquiring the currency of a certain country.
Regulatory and legislative basis regulating the execution of control functions are:
- Federal Law No. 173 (December 10, 2003), which determines the conditions for the regulation and control of actions related to foreign exchange resources.
- Instruction of the Central Bank of the Russian Federation No. 117 (06/15/2004), which determines the content and procedure for transferring information to banks on audited transactions.
- Regulation of the Central Bank of the Russian Federation No. 258 (06/01/2004), concerning documents that are mandatory for transfer in transactions with non-residents, as well as for control by authorized banking structures.
Organization of control of currency contracts
The main bodies in the Russian Federation responsible for the implementation of legislative norms include the Government, the Central Bank, as well as federal authorities.
Assigned to the control agents of the structure involved in the activities of securities, registrars of registers, authorized banks. In their activities, agents are accountable to the Central Bank and federal authorities.
The government ensures the coordination of the work and interaction of agents and control bodies in the course of exercising their powers, their accountability to the Central Bank of the Russian Federation.
Within the framework of the powers received, the controlling structures (agents, authorities) carry out the study of agreements, compliance by companies and citizens with the legally defined procedure for moving currency through the customs borders of the country.
Important! tax service and the customs structure have been exempted from agency activities since 2017, since now, by decision of the Government of the Russian Federation, they are assigned to control bodies. The Central Bank has extended the supervisory authority over foreign exchange transactions to non-credit organizations, including them in reporting structures and thus expanding its sphere of influence.
Obligations and rights of participants in transactions
Residents and non-residents working in the Russian Federation under currency agreements are required to transfer relevant information about transactions to authorized structures.
The parties to the agreements must comply with the established rules for accounting and reporting on transactions, as well as guarantee their preservation for a period of at least 36 months from the date of execution. When organizations are identified and individuals violations of the law, the latter are obliged to fully comply with the received order of the control bodies on the violation.
Persons performing currency transactions in the Russian Federation may receive acts based on the results of inspections (for review), as well as appeal against decisions or actions of inspection structures in the manner prescribed by the legislation of the Russian Federation.
Important! In case of unlawful actions of representatives of regulatory authorities, the inspected persons have the right, in accordance with the Federal Law, to apply for compensation for damage caused by these actions.
Documents for currency control
Banks are controlling agents, and therefore they perform the verification and supervision of all foreign exchange arrangements. These include non-trade transactions, foreign trade and credit agreements.
The client must submit documents prepared by him independently or with the help of bank employees:
- Transaction passport (TP), which contains information on contracts between non-residents and residents necessary for reporting and accounting (FZ No. 173, Instruction of the Central Bank No. 138, 06/04/2012). The data is taken into account according to the original contracts kept by the person involved in the transaction. Information must be transferred to the bank no later than the fulfillment of contractual obligations or the first transaction (in foreign currency).
- Help:
- on the arrival of the currency of the Russian Federation (SPV), which is formed when transferring rubles of the Russian Federation under an agreement with a non-resident;
- on foreign exchange transactions (CBO), indicating the movement of funds (foreign exchange) and transferred to the bank along with confirmation (for the purchase, transfer or sale of currency);
- on supporting documents (SPD) along with confirmation of the import / export of products from the Russian Federation, the fulfillment of agreements under the contract.
When checking the procedures for opening or maintaining accounts, conducting other operations, agents have the right to request documents:
- evidence of registration of an entrepreneur (individual);
- confirming tax registration, company status;
- confirming the right of ownership / possession / disposal of property (immovable);
- formed in the country of residence (registration) of a non-resident and certifying his authority to open accounts (if necessary), conduct transactions in foreign currency;
- agreements or contracts serving as the basis for arrangements;
- confirming the transfer of goods, information or performance of work;
- issued credit structures in confirmation of the execution of foreign exchange transactions;
- customs documents regarding the import into the country of rubles of the Russian Federation, currencies of other states and securities.
Important! All information directly related to the currency transaction in question must not be expired at the time of transfer to the bank. Information is transmitted in originals or in the form of copies, having a notarization and translated into Russian (if necessary).
Deadlines for submitting documents to the bank
When opening a transaction passport in a bank, the data is transferred no later than the day the certificates are issued or the date the customs declaration is submitted.
To reissue the PS, 15 days are allocated from the date of drawing up the agreements, according to which the information in the PS is changed, or after the completion of the agreement, in the text of which there is a clause on its automatic prolongation. When replacing information about a resident or making adjustments to the Unified State Register of Legal Entities, the period for re-registration is extended to 30 business days.
Upon receipt of the currency of another state or rubles of the Russian Federation, transferred by a non-resident, a certificate of SVO should be submitted before the expiration of 15 days (working days) after the receipt of money to a current account (with registration of a PS) or to a currency account (transit).
During customs clearance, the SPD is transferred to the bank no later than 15 days after the month when a customs mark was made confirming the release of goods, or documents on the fulfillment of contractual requirements were prepared.
Correction of SVO, SPD is made within 15 days after the preparation of documents confirming the updates.
Important! To carry out control, it is recommended to transfer documents to the bank with a margin of time (at least 3 days) in order to have time to eliminate comments and shortcomings, if they are identified.
Liability in case of non-compliance with currency legislation
The responsibility of the administrative plan (Article 15 of the Code of Administrative Offenses of the Russian Federation) is established if:
- agreements in monetary units of other states were executed without the involvement of authorized banks;
- the resident did not send or violated the deadline for sending data on opening a bank account in another state;
- the deadline for receiving money for goods sent to foreigners to a bank account has been violated;
- money sent for goods to non-residents who were not transferred to the territory of the Russian Federation was not returned to the Russian Federation;
- the procedure for reporting on transactions was not followed.
For the listed violations, a fine payment is assigned in an amount depending on the type and severity of the offense. For example, incorrect preparation of documentation for foreign trade transactions entails penalties for the enterprise (40,000 rubles - 50,000 rubles) and its head (4,000 rubles - 5,000 rubles) (Article 15 of the Code of Administrative Offenses of the Russian Federation).
Some violations of legislative norms provide for measures in the form of criminal liability under Art. 193 of the Criminal Code of the Russian Federation.
Non-crediting of currency to the bank and other violations on a large scale (from 9 million rubles) provides for liability in the form of:
- a fine;
- forced labor;
- deprivation of liberty.
Important! According to the letter of the Ministry of Finance of the Russian Federation No. 15-05-29 / 455 (04/09/2004), an enterprise that allowed several administrative offenses within one working day, can be punished only once (for one offense). In practice, this provision can be used to reduce the amount of fines.