The currency legislation of the Russian Federation consists of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” (hereinafter Law No. 173-FZ) and the federal laws adopted in accordance with it.

Currency regulatory authorities issue regulatory legal acts on currency regulation issues only in cases provided for by this law. These acts are binding on both residents and non-residents.

In accordance with Article 5 of Law No. 173-FZ, the authorities of currency regulation include the Government of the Russian Federation and the Central Bank of the Russian Federation.

According to Article 4 of Law No. 173-FZ, currency control authorities may issue currency control acts on issues within their competence only in cases and within the limits provided for by the currency legislation of the Russian Federation and acts of currency regulation authorities. Acts of currency control authorities should not contain provisions relating to issues of regulation of currency transactions.

The currency control authorities in the Russian Federation are the Central Bank of the Russian Federation (Article 22 of Law No. 173-FZ), as well as the Federal Service for Financial and Budgetary Supervision (Resolution of the Government of the Russian Federation dated June 15, 2004 No. 278 “On approval of the regulations on the Federal Service for Financial budget supervision").

Law No. 173-FZ establishes the legal basis and principles of currency regulation and currency control in the Russian Federation, the powers of currency regulation authorities, and also defines the rights and obligations of residents and non-residents in relation to the ownership, use and disposal of currency values, the rights and obligations of non-residents in relation to ownership , use and disposal of the currency of the Russian Federation and domestic securities, rights and obligations of currency control authorities and currency control agents (Article 2 of Law No. 173-FZ).

In accordance with Article 25 of Law No. 173-FZ, residents and non-residents who violated the provisions of acts of currency legislation of the Russian Federation and acts of currency regulatory authorities are liable in accordance with the legislation of the Russian Federation.

Both the organizations themselves and their officials are subject to liability.

In accordance with Article 193 of the Criminal Code of the Russian Federation (hereinafter referred to as the Criminal Code of the Russian Federation), actions for failure to return funds in foreign currency from abroad are subject to criminal liability:

“Failure to return large amounts from abroad by the head of an organization of funds in foreign currency that are subject, in accordance with the legislation of the Russian Federation, to mandatory transfer to accounts in an authorized bank of the Russian Federation -

shall be punishable by imprisonment for a term of up to three years.”

According to Article 1 of Law No. 173-FZ, foreign currency includes:

Banknotes in the form of banknotes, treasury notes, coins that are in circulation and are a legal means of cash payment in the territory of the relevant foreign state (group of foreign states), as well as these banknotes that are withdrawn or withdrawn from circulation, but subject to exchange;

Funds in bank accounts and bank deposits in foreign monetary units and international monetary or account units.

Article 19 of Law No. 173-FZ establishes the requirement for residents to repatriate foreign currency and the currency of the Russian Federation:

“When carrying out foreign trade activities, residents, unless otherwise provided by this Federal Law, are obliged, within the time limits provided for by foreign trade agreements (contracts), to ensure:

1) receipt from non-residents to their bank accounts in authorized banks of foreign currency or the currency of the Russian Federation due in accordance with the terms of the specified agreements (contracts) for goods transferred to non-residents, work performed for them, services provided to them, information transferred to them and results of intellectual activity , including exclusive rights to them;

2) return to the Russian Federation of funds paid to non-residents for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation), work not performed, services not provided, information and results of intellectual activity not transferred, including exclusive rights to them.”

Please note that Law No. 173-FZ names both foreign currency and the currency of the Russian Federation as the subject of return, and according to Article 193 of the Criminal Code of the Russian Federation, only funds in foreign currency can be the subject of a crime.

Article 19 of Law No. 173-FZ also names the circumstances under which residents have the right not to credit foreign currency or the currency of the Russian Federation to their bank accounts in authorized banks:

“1) when crediting foreign currency earnings to the accounts of resident legal entities or third parties in banks outside the territory of the Russian Federation - for the purpose of fulfilling the obligations of resident legal entities under credit agreements and loan agreements with non-resident organizations that are agents of foreign governments, and also under credit agreements and loan agreements concluded with residents of OECD or FATF member states for a period of more than two years;

2) when customers (non-residents) pay local expenses of residents related to the construction by residents of objects on the territories of foreign states - for the construction period, after which the remaining funds are subject to transfer to residents’ accounts opened with authorized banks;

3) when using foreign currency received by residents from holding exhibitions, sports, cultural and other similar events outside the territory of the Russian Federation, to cover the costs of their holding - for the period of these events;

4) when offsetting counterclaims for obligations between residents and non-residents engaged in fishing outside the customs territory of the Russian Federation, who provide services to said residents outside the customs territory of the Russian Federation under agency contracts (agreements) concluded with them, as well as between resident transport organizations and non-residents providing services outside the customs territory of the Russian Federation to these residents under agency agreements (agreements) concluded with them;

5) when offsetting counterclaims for obligations arising from reinsurance contracts or contracts for the provision of services related to the conclusion and execution of reinsurance contracts, between a non-resident and a resident who are insurance organizations or insurance brokers.”

The objective side of this crime is the failure to return foreign currency to Russian banks. This crime is usually committed by transferring foreign currency to a foreign bank and, as a result, concealing the proceeds (not being reflected in accounting documents). In this case, we can talk about liability under Article 199.1 of the Criminal Code of the Russian Federation.

A mandatory element of the composition is large size. According to the note to Article 193 of the Criminal Code of the Russian Federation, an act is recognized as committed on a large scale if the amount of unreturned funds in foreign currency exceeds five million rubles.

The subject of liability is an official of the organization who has entered into a foreign trade contract on behalf of the organization (manager, deputy heads).

The subjective side is characterized by direct intent. As a rule, such crimes are committed with a mercenary motive, but due to the absence of a direct indication of the motive in this crime, the motive for committing this crime does not matter.

Part 1 of Article 188 of the Criminal Code of the Russian Federation provides for liability for smuggling:

“Smuggling, that is, the movement on a large scale across the customs border of the Russian Federation of goods or other items, except for those specified in part two of this article, committed in addition to or with concealment from customs control or with the fraudulent use of documents or means of customs identification, or associated with non-declaration or false declaration, -

shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wages or other income of the convicted person for a period of one to two years, or by imprisonment for a term of up to five years.”

Criminal liability for smuggling occurs only if one or more of the following signs are present: the perpetrator conceals goods or other valuables when moving across the state border of the Russian Federation in special storage facilities, or through the fraudulent use of customs and other documents, or in the presence of a large amount, or committing a crime a group of persons organized to engage in smuggling, or its commission by an official using his official position (Resolution of the Plenum of the Supreme Court of the USSR of February 3, 1978 No. 2 “On judicial practice in cases of smuggling”).

Wherein:

The illegal movement of goods or other valuables across the state border of the Russian Federation must be recognized as movement performed outside of customs authorities without the appropriate permission, i.e. outside the places and times determined by these institutions, or with concealment of these items from customs control. In particular, deliberate failure to provide customs control with information about items subject to mandatory declaration or presentation; moving objects in ways that make them difficult to see and detect; presenting objects by a name other than one’s own, etc.;

Special storage facilities should be considered caches made for the purpose of smuggling, as well as structural containers and objects equipped and adapted for the same purposes on vehicles that were previously disassembled, assembled, etc.;

The fraudulent use of customs and other documents should be understood as the actions of persons associated with the presentation to customs control as grounds for the movement of goods or other valuables of obviously forged documents or obtained illegally or documents containing false information;

A large amount is the cost of goods or other items in an amount exceeding two hundred and fifty thousand rubles (note to Article 169 of the Criminal Code of the Russian Federation).

The subject of this crime can be any goods, including.

The subject of this crime can be any person - the person moving the goods, the declarant (including the head of the organization).

This crime is committed with direct intent.

Administrative liability for violation of currency legislation is provided for in Article 15.25 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation).

In accordance with paragraph 1 of this article:

“Carrying out illegal currency transactions, that is, carrying out currency transactions prohibited by the currency legislation of the Russian Federation, or carrying out currency transactions with failure to comply with established requirements for the use of a special account and reservation requirements, as well as the write-off and (or) crediting of funds, internal and external valuables securities from a special account and to a special account with failure to comply with the established reservation requirement, -

entails the imposition of an administrative fine on citizens, officials and legal entities in the amount of three-quarters to one of the amount of the illegal currency transaction, the amount of funds or the value of domestic and foreign securities written off and (or) credited with failure to comply with the established reserve requirement.”

According to Article 1 of Law No. 173-FZ, foreign exchange transactions are recognized as:

“a) the acquisition by a resident from a resident and the alienation by a resident in favor of a resident of currency assets on a legal basis, as well as the use of currency assets as a means of payment;

b) the acquisition by a resident from a non-resident or by a non-resident from a resident and the alienation by a resident in favor of a non-resident or by a non-resident in favor of a resident of currency valuables, the currency of the Russian Federation and domestic securities on a legal basis, as well as the use of currency valuables, the currency of the Russian Federation and domestic securities as means of payment;

c) the acquisition by a non-resident from a non-resident and the alienation by a non-resident in favor of a non-resident of currency values, the currency of the Russian Federation and domestic securities on a legal basis, as well as the use of currency values, the currency of the Russian Federation and domestic securities as a means of payment;

d) import into the customs territory of the Russian Federation and export from the customs territory of the Russian Federation of currency values, currency of the Russian Federation and domestic securities;

e) transfer of foreign currency, currency of the Russian Federation, domestic and foreign securities from an account opened outside the territory of the Russian Federation to the account of the same person opened on the territory of the Russian Federation, and from an account opened on the territory of the Russian Federation to that account the same person opened outside the territory of the Russian Federation;

f) transfer by a non-resident of the currency of the Russian Federation, domestic and foreign securities from an account (from a section of an account) opened on the territory of the Russian Federation to an account (section of an account) of the same person opened on the territory of the Russian Federation.”

Article 9 of the Law prohibits transactions between residents, with the exception of transactions provided for in parts 1, 2 and 3 of Article 9, part 6 of Article 12 and part 3 of Article 14 of Law No. 173-FZ.

Clause 3 of Article 10 of Law No. 173-FZ establishes that currency transactions between non-residents on the territory of the Russian Federation in the currency of the Russian Federation are carried out through bank accounts (bank deposits) opened on the territory of the Russian Federation. It follows from this that settlements between non-residents in cash currency of the Russian Federation on the territory of the Russian Federation are prohibited.

In accordance with paragraph 2 of Article 14 of Law No. 173-FZ, settlements when carrying out currency transactions can be made by resident legal entities only through bank accounts in authorized banks, with the exception of:

Settlements in cash currency of the Russian Federation with non-resident individuals under contracts for the retail purchase and sale of goods;

Payments in cash in the currency of the Russian Federation when providing transport, hotel and other services to the population to non-resident individuals on the territory of the Russian Federation;

Payments by legal entities - residents and non-residents (individuals and legal entities) in cash currency of the Russian Federation and foreign currency for servicing aircraft of foreign states, ships of foreign states in river and sea ports, as well as when paying port dues.

In addition, resident legal entities have the right, without restrictions, to carry out currency transactions with funds credited in accordance with the Law to accounts (deposits) opened with banks outside the territory of the Russian Federation, with the exception of currency transactions between residents, with the exception of currency transactions specified in Part 6.1 of Article 12 of Law No. 173-FZ.

From the above it follows that the following operations are prohibited:

“- settlements of resident legal entities with non-residents in cash foreign currency for the purchase and sale of goods, provision of services (including transport, hotel services, catering services);

- settlements of resident legal entities with non-residents in cash currency of the Russian Federation for the purchase and sale of goods not related to retail trade (Articles 492 - 505 of the Civil Code of the Russian Federation (hereinafter - the Civil Code of Russia));

- operations for the payment by resident legal entities of wages to non-resident individuals in cash in the currency of the Russian Federation or foreign currency, carried out on the territory of the Russian Federation.” Thus, payment of wages to non-residents is possible only in non-cash form (for example, using a plastic card).

(Letter of the Federal Customs Service of the Russian Federation dated December 27, 2005 No. 01-06/46464 “On sending methodological recommendations for the qualification of violations of currency legislation” (hereinafter referred to as Letter of the Federal Customs Service No. 01-06/46464)).

Article 14 of Law No. 173-FZ establishes requirements for the implementation of foreign exchange transactions by residents. In this regard, the participation of non-residents in settlements with residents is not a violation of Law No. 173-FZ on the part of non-residents. However, the resident in this case will be held liable under Article 15.25 of the Code of Administrative Offenses of the Russian Federation if he knew or should have and could have known that he was carrying out a currency transaction with a non-resident.

If sufficient data is identified indicating that residents have made illegal payments in cash on the territory of the Russian Federation, customs officials should initiate cases of administrative offenses under Part 1 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation if these payments were made under remunerative agreements between residents and non-residents , according to which goods are moved across the customs border of the Russian Federation. In other cases, information about such calculations is subject to transfer to Rosfinnadzor (Federal Customs Service Letter No. 01-06/46464).

The subject of administrative liability under Article 15.25 of the Code of Administrative Offenses of the Russian Federation will be persons engaged in business activities without forming a legal entity, and legal entities, both residents and non-residents.

Part 2 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation establishes liability for violation of the established procedure for opening accounts (deposits) in banks located outside the territory of the Russian Federation. The commission of this offense entails the imposition of an administrative fine on officials - from fifty to one hundred times the minimum wage; for legal entities - from five hundred to one thousand minimum wages.

In accordance with paragraph 1 of Article 12 of Law No. 173-FZ, residents have the right to open, without restrictions, accounts (deposits) in foreign currency in banks located on the territories of foreign states that are members of the Organization for Economic Co-operation and Development (OECD) or the Financial Action Task Force money laundering (FATF).

At the same time, according to paragraph 2 of Article 12 of Law No. 173-FZ, residents are required to notify the tax authorities at the place of their registration about the opening (closing) of accounts (deposits), no later than a month from the date of conclusion (termination) of the agreement on opening an account (deposit) with the bank located outside the territory of the Russian Federation, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

"3. Residents open accounts (deposits) in banks outside the territory of the Russian Federation in cases not specified in Part 1 of this article, in the manner established by the Central Bank of the Russian Federation, which may provide for the establishment of a requirement for the preliminary registration of the account (deposit) being opened.

Residents are required to notify the tax authorities at the place of their registration about the closure of accounts (deposits) specified in this part no later than one month from the date of termination of the agreement on opening an account (deposit) with a bank outside the territory of the Russian Federation in a form approved by the federal executive body , authorized for control and supervision in the field of taxes and fees.

4. Residents have the right to transfer to their accounts (deposits) opened in banks outside the territory of the Russian Federation, funds from their accounts (deposits) in authorized banks or their other accounts (deposits) opened in banks outside the territory of the Russian Federation.

Transfers by residents of funds to their accounts (deposits) opened in banks outside the territory of the Russian Federation, from their accounts (deposits) in authorized banks are carried out upon presentation to the authorized bank at the first transfer of a notification from the tax authority at the place of registration of the resident about opening an account (deposit) with a mark of acceptance of the specified notification, with the exception of operations required in accordance with the legislation of a foreign state and related to the conditions for opening the specified accounts (deposits).”

Please note that the specified Part 3 of Article 12 of Law No. 173-FZ loses force on January 1, 2007 (Part 3 of Article 26 of Law No. 173-FZ).

From January 1, 2007, the general procedure for notifying tax authorities about the opening (closing) of accounts (deposits), established by Part 2 of Article 12 of Law No. 173-FZ, will be in effect.

Resident legal entities have the right, without restrictions, to carry out currency transactions with funds credited in accordance with accounts (deposits) opened with banks outside the territory of the Russian Federation, with the exception of currency transactions between residents, with the exception of currency transactions specified in Part 6.1 of Article 12 Law No. 173-FZ:

"6.1. With the funds specified in Part 6 of this article, the following currency transactions are carried out between residents without restrictions:

1) operations for the payment of wages to employees of diplomatic missions, consular offices of the Russian Federation and other official missions of the Russian Federation located outside the territory of the Russian Federation, as well as permanent missions of the Russian Federation at interstate or intergovernmental organizations;

2) operations to pay wages to employees of a representative office of a resident legal entity located outside the territory of the Russian Federation;

3) transactions for payment and (or) reimbursement of expenses associated with the secondment of employees specified in paragraphs 1 and 2 of this part to the territory of the country of location of the representative offices, institutions and organizations specified in paragraphs 1 and 2 of this part and beyond its borders, with the exception of the territory of the Russian Federation Federations;

4) operations specified in paragraphs 10 and 11 of part 1 of article 9 of this Federal Law.”

Residents are also required to submit to the tax authorities at their place of registration reports on the movement of funds in accounts (deposits) in banks outside the territory of the Russian Federation with supporting bank documents in the manner established by the Government of the Russian Federation in agreement with the Central Bank of the Russian Federation (part 7 of article 12 of Law No. 173-FZ).

Thus, the main responsibilities of organizations when opening accounts in foreign banks is to notify the tax authorities about the opening and closing of accounts, as well as to submit reports to the tax authorities on the flow of funds on such accounts.

Violation of these requirements entails administrative liability under Article 15.25 of the Code of Administrative Offenses of the Russian Federation.

Responsibility under this article will be borne by the official of the organization and directly by the organization itself.

In accordance with paragraph 3 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation, failure to fulfill the obligation to compulsorily sell part of foreign currency earnings, as well as violation of the established procedure for the mandatory sale of part of foreign currency earnings, entails the imposition of an administrative fine on officials and legal entities in the amount of three-quarters to one of the amount of foreign currency earnings, not sold in the prescribed manner.

The procedure for the mandatory sale of part of foreign currency earnings on the domestic foreign exchange market of the Russian Federation is established by Article 21 of Law No. 173-FZ:

"1. Mandatory sale of part of the foreign currency earnings of residents (individuals - individual entrepreneurs and legal entities) is carried out in the amount of 30 percent of the amount of foreign currency earnings, unless a different amount is established by the Central Bank of the Russian Federation. The Central Bank of the Russian Federation has the right to establish a different amount of the mandatory sale of part of the foreign exchange earnings of these residents, but not more than 30 percent of its amount.

2. The mandatory sale of a portion of foreign currency earnings is carried out on the basis of an order of a resident (individual - individual entrepreneur and legal entity) no later than seven working days from the date of its receipt in the resident’s bank account in an authorized bank.

3. The object of mandatory sale is foreign exchange earnings of residents (individuals - individual entrepreneurs and legal entities), which includes receipts of foreign currency due to residents from non-residents under transactions concluded by residents or on their behalf, involving the transfer of goods, performance of work, provision of services, transfer of information and results of intellectual activity, including exclusive rights to them, in favor of non-residents, with the exception of:

1) amounts in foreign currency received by the Government of the Russian Federation, federal executive bodies authorized by it, the Central Bank of the Russian Federation from operations and transactions carried out by them (or on their behalf and (or) at their expense) within their competence;

2) amounts in foreign currency received by authorized banks from banking operations and other transactions carried out by them, in accordance with the Federal Law “On Banks and Banking Activities”;

3) foreign exchange earnings of residents within the amount necessary to fulfill the obligations of residents under credit agreements and loan agreements with non-resident organizations that are agents of foreign governments, as well as under credit agreements and loan agreements concluded with residents of OECD or FATF member states on period over two years;

4) amounts in foreign currency received under transactions involving the transfer of external issue-grade securities (rights to external issue-grade securities).

4. The list of foreign currency subject to mandatory sale on the domestic foreign exchange market of the Russian Federation is determined by the Central Bank of the Russian Federation.

5. To reduce the amount of foreign currency earnings of residents subject to mandatory sale, the following expenses and other payments associated with the execution of relevant transactions, settlements for which are carried out in accordance with this Federal Law in foreign currency, are taken into account:

1) payment for transportation, insurance and freight forwarding;

2) payment of export customs duties, as well as customs duties;

3) payment of commissions to credit institutions, as well as payment for the performance of the functions of currency control agents;

4) other expenses and payments for operations, the list of which is determined by the Central Bank of the Russian Federation.

6. Mandatory sale of part of the foreign currency earnings of residents is carried out in the manner established by the Central Bank of the Russian Federation, through authorized banks to the Central Bank of the Russian Federation.

Mandatory sale of part of the foreign exchange earnings of residents may be carried out in the manner established by the Central Bank of the Russian Federation, directly to authorized banks and (or) on currency exchanges through authorized banks or directly to the Central Bank of the Russian Federation.

7. Mandatory sale of part of the foreign exchange earnings of residents is carried out at the exchange rate of foreign currencies to the currency of the Russian Federation prevailing on the domestic foreign exchange market of the Russian Federation on the day of sale.

8. Benefits for the mandatory sale of part of the foreign exchange earnings of residents, as well as the exemption of residents from the mandatory sale of part of the foreign exchange earnings are established by acts of the currency legislation of the Russian Federation.”

This article is valid until January 1, 2007 (Article 26 of Law No. 173-FZ). In this regard, we should expect amendments to Article 15.25 of the Code of Administrative Offenses of the Russian Federation.

The procedure for selling part of the proceeds is regulated by Instruction of the Central Bank of the Russian Federation dated March 30, 2004 No. 111-I “On the mandatory sale of part of foreign exchange proceeds on the domestic foreign exchange market of the Russian Federation.” According to the changes introduced by the Instructions of the Central Bank of the Russian Federation dated March 29, 2006 No. 1676-U “On amendments to the Instruction of the Central Bank of the Russian Federation dated March 30, 2004 No. 111-I “On the mandatory sale of part of foreign currency earnings on the domestic foreign exchange market of the Russian Federation » the mandatory sale of part of the foreign currency earnings of residents is currently carried out in the amount of 0 percent of the amount of foreign currency earnings.

Responsibility under Part 3 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation lies with entrepreneurs without the formation of a legal entity, as well as legal entities.

In accordance with parts 4 and 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation:

"4. Failure by a resident to fulfill within the prescribed period the obligation to receive into their bank accounts in authorized banks foreign currency or the currency of the Russian Federation due for goods transferred to non-residents, work performed for non-residents, services provided to non-residents or for information or results of intellectual activity transferred to non-residents, including exclusive ones rights to them -

entails the imposition of an administrative fine on officials and legal entities in the amount of three-quarters to one of the amount of funds not credited to accounts in authorized banks.

5. Failure by a resident to fulfill, within the established period, the obligation to return to the Russian Federation funds paid to non-residents for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation), work not performed, services not provided, or for information or results of intellectual activity not transferred , including exclusive rights to them, -

shall entail the imposition of an administrative fine on officials and legal entities in the amount of three-quarters to one of the amount of funds not returned to the Russian Federation.”

As discussed above, a similar norm is contained in the Criminal Code of the Russian Federation (Article 193), which combined both of these elements. Liability is divided according to the criterion of the amount not transferred to the Russian bank. If Article 193 of the Criminal Code of the Russian Federation spoke of a large amount, then Article 15.25 of the Code of Administrative Offenses of the Russian Federation makes no such mention. In addition, if Article 193 of the Criminal Code of the Russian Federation spoke only about the non-return of funds in foreign currency, then the Code of Administrative Offenses of the Russian Federation also mentions the currency of the Russian Federation.

In practice, when applying Part 4 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation, the question arises: what to do if a resident’s failure to fulfill the obligation to transfer funds to a Russian bank was the result of a violation of the obligations of a non-resident counterparty?

It seems that in this case the entrepreneur or organization is not subject to administrative liability, since by virtue of Article 2.1 of the Code of Administrative Offenses of the Russian Federation, guilt is required to bring administrative liability, and since the organization or entrepreneur did not have the opportunity to comply with the established rules and regulations, then guilt their actions do not. Therefore, prosecution is impossible.

Thus, in order to be held accountable under Part 4 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation, it is necessary that:

The goods were transferred in accordance with the terms of the foreign trade contract by a resident to a non-resident;

The funds due for the goods transferred to the non-resident were not received within the time period stipulated by the foreign trade contract.

The return to the Russian Federation of funds for goods not imported into the customs territory of the Russian Federation (not received in the customs territory of the Russian Federation) must be made in the amount of funds actually paid to non-residents (received by non-residents), that is, without deducting bank expenses and commissions.

To bring to justice under paragraph 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation, it is necessary that:

The funds were transferred to a non-resident and were not returned to the Russian Federation within the time limits provided for in foreign trade agreements (contracts) for their return, and in the absence of such in the contract - for the import (receipt) of goods into the customs territory of the Russian Federation;

The goods were not imported into the customs territory of the Russian Federation (not received from a non-resident in the customs territory of the Russian Federation) within the time limits provided for by foreign trade agreements (contracts).

At the same time, if goods are imported into the Russian Federation (transferred to a resident on the customs territory of the Russian Federation) in violation of the period provided for by a foreign trade agreement (contract), but within the period established by the agreement for the return of funds, an offense provided for in Part 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation , absent. If the import of goods took place later than the specified deadlines, then the failure to return the previously transferred funds for these goods within these deadlines indicates the presence of signs of an administrative offense provided for in Part 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Customs Service No. 01-06/46464).

The resident importer is not guilty of committing this offense if, before the expiration of the contract period, the imported goods, before being imported into the customs territory of the Russian Federation at the time when the risks were borne by the Russian side, were destroyed, irretrievably lost due to force majeure, shortages that occurred due to natural wear and tear or loss under normal conditions of transportation and storage, or the goods left the possession of the Russian party due to unlawful actions of bodies or officials of a foreign state, or the return of the amount of money transferred in payment for goods turned out to be impossible due to force majeure or unlawful actions of bodies or officials of a foreign state .

“When proving the subjective side of the offenses provided for in parts 4 and 5 of Article 15.25 of the Code of Administrative Offenses of Russia, it is necessary to take into account the measures taken by the resident in order to fulfill the obligation assigned to him, which may include:

a) at the stage of pre-contract preparation:

- clarification through the chamber of commerce and industry, trade mission, official bodies of the country of the foreign partner or by other means of its reliability and business reputation;

b) at the stage of concluding a contract:

- inclusion in the contract of a method of ensuring the fulfillment of obligations depending on the reliability and business reputation of the partner (forfeit, guarantee, pledge, deposit, etc.);

- the use of such forms of settlement under the contract that eliminate the risk of non-fulfillment by the counterparty of its obligations under the contract;

- development of a mechanism for resolving possible disagreements with a clear indication of the timing of pre-trial methods of protecting violated rights and an indication of which judicial body will consider the dispute;

- use of commercial risk insurance;

c) after non-fulfillment or improper fulfillment of obligations by the counterparty:

- conducting claims work (correspondence with a foreign party regarding violation of obligations under the contract, filing a claim);

- filing, after the response to the claim or the expiration of the response period, a statement of claim to the judicial authorities demanding the recovery of the amount due from the counterparty.”

(Letter of the Federal Customs Service of the Russian Federation dated December 27, 2005 No. 01-06/46464 “On sending methodological recommendations for the qualification of violations of currency legislation”)

Offenses provided for in parts 4 and 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation, committed in the form of inaction, are completed on the day following the day of the period provided for the fulfillment of the corresponding obligation. Consequently, by virtue of paragraph 3 of part 1 of Article 3.5 of the Code of Administrative Offenses of the Russian Federation, the administrative fine must be calculated at the time of completion of the administrative offense, based on the amount of funds not credited to accounts with authorized banks within the established period, or the amount of funds not returned within the established period in Russian Federation.

Thus, crediting funds to an account in an authorized bank or returning them to the Russian Federation after the initiation of a case regarding an administrative offense will not lead to the termination of the proceedings.

The subjects of liability under parts 4 and 5 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation are persons carrying out activities without forming a legal entity, as well as organizations (note to Article 15.25 of the Code of Administrative Offenses of the Russian Federation).

In accordance with paragraph 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation:

“Failure to comply with the established procedure or deadlines for submitting accounting and reporting forms for currency transactions, violation of the established procedure for using a special account and (or) reservation, violation of the established uniform rules for issuing transaction passports or violation of the established storage periods for accounting and reporting documents or transaction passports -

entail the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage; for legal entities - from four hundred to five hundred minimum wages.”

As can be seen from the disposition of this norm, the objective side of this offense consists of the following actions:

For non-compliance with the procedure for submitting accounting and reporting forms for currency transactions or violation of the deadline for submitting accounting and reporting forms for currency transactions. In accordance with paragraph 2 of part 2 of Article 24 of Law No. 173-FZ, residents and non-residents carrying out currency transactions in the Russian Federation are required to keep records in the prescribed manner and prepare reports on the currency transactions they carry out. In accordance with Part 4 of Article 5 of Law No. 173-FZ, uniform forms of accounting and reporting on currency transactions, the procedure and deadlines for their submission are established by the Central Bank of the Russian Federation. The Central Bank of the Russian Federation adopted: Instruction No. 117-I dated June 15, 2004 “On the procedure for residents and non-residents to submit documents and information to authorized banks when carrying out currency transactions, the procedure for authorized banks to record foreign exchange transactions and prepare transaction passports” (hereinafter referred to as Central Bank Instruction No. 117 -I) and Regulations dated June 1, 2004 No. 258-P “On the procedure for residents to submit to authorized banks documents and information related to conducting foreign exchange transactions with non-residents in foreign trade transactions, and for authorized banks to exercise control over foreign exchange transactions.” These documents provide for the provision of accounting and reporting forms for currency transactions only to authorized banks.

Violation of the procedure for using a special account and (or) reservation. According to Article 1 of Law No. 173-FZ, a special account is a bank account in an authorized bank, or a special section of a securities account, or a special section of a personal account opened by registrars in the register of securities owners for recording rights to securities, used to carry out currency transactions on it in cases established in accordance with Law No. 173-FZ. If, in accordance with Law No. 173-FZ, a requirement is established to carry out a currency transaction using a special account, such a currency transaction can only be carried out using the specified special account (this clause is valid until January 1, 2007). The use of a special account is permitted only in cases expressly established by Law No. 173-FZ. According to Article 8 of Law No. 173-FZ, the requirement for the use of a special account by a resident can be established by the Central Bank of the Russian Federation when regulating the following currency transactions carried out between residents and non-residents:

1) settlements and transfers when providing loans and borrowings in foreign currency by residents to non-residents;

2) settlements and transfers when receiving loans and borrowings in foreign currency by residents from non-residents;

3) transactions with external securities, including settlements and transfers related to the transfer of external securities (rights certified by external securities);

4) fulfillment by residents of obligations on external securities;

5) operations of credit institutions, with the exception of banking operations.

The types and procedure for using special accounts are established by Instruction of the Central Bank of the Russian Federation dated June 7, 2004 No. 116-I “On the types of special accounts of residents and non-residents”.

According to Article 16 of Law No. 173-FZ, in cases established by Law No. 173-FZ, residents and non-residents are required to make a reservation. The procedure for reserving is established by Instruction of the Central Bank of the Russian Federation dated June 1, 2004 114-I “On the procedure for reserving and returning the reserve amount when carrying out foreign exchange transactions.”

note

The requirement to use a special account, as well as the reservation requirement, are valid until January 1, 2007 (Part 3 of Article 26 of Law No. 173-FZ).

Violation of the uniform rules for issuing transaction passports. According to Article 20 of Law No. 173-FZ, the transaction passport must contain the information necessary to ensure accounting and reporting on currency transactions between residents and non-residents. The specified information is reflected in the transaction passport on the basis of supporting documents available to residents. The procedure for issuing a transaction passport is established by Central Bank Instruction No. 117-I;

Violation of the storage periods for accounting and reporting documents or transaction passports. According to Part 2 of Article 24 of Law No. 173-FZ, residents and non-residents are obliged to ensure the safety of accounting documents and other documents for at least three years from the date of the relevant currency transaction, but not earlier than the date of execution of the agreement.

Subjects of administrative liability under Article 15.25 of the Code of Administrative Offenses of the Russian Federation are officials, persons carrying out entrepreneurial activities without forming a legal entity and legal entities.

As already noted, from January 1, 2007, a number of provisions of Law No. 173-FZ lose force. In this regard, we should expect amendments to Article 15.25 of the Code of Administrative Offenses of the Russian Federation.

According to Part 7 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation:

“Violation of the established procedure for the import and shipment into the Russian Federation and the export and shipment from the Russian Federation of the currency of the Russian Federation and domestic securities in documentary form, with the exception of cases provided for in Articles 16.3 and 16.4 of this Code, -

shall entail the imposition of an administrative fine on citizens in the amount of from five to ten times the minimum wage; for officials - from ten to twenty minimum wages; for legal entities - from fifty to one hundred minimum wages.”

Currently, part 7 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation is not applied (Letter of the Federal Customs Service No. 01-06/46464).

Article 15 of Law No. 173-FZ establishes cases when cash foreign currency, currency of the Russian Federation, traveler's checks, foreign and domestic securities in documentary form are subject to declaration to the customs authority by submitting a written customs declaration.

In case of non-declaration or false declaration by individuals of foreign currency and (or) currency of the Russian Federation, transported across the customs border of the Russian Federation and subject to mandatory written declaration, these persons are subject to liability under Article 16.4 of the Code of Administrative Offenses of the Russian Federation.

In the event of non-declaration by legal entities in the established form of foreign currency and (or) the currency of the Russian Federation, as well as in the case of non-declaration by individuals or legal entities in the established form of external and (or) internal securities in documentary form, traveler's checks moved across the customs border of the Russian Federation Federation and subject to declaration by submitting a written customs declaration, these persons are subject to liability provided for in Part 1 of Article 16.2 of the Code of Administrative Offenses of the Russian Federation.

According to the note to Article 15.25 of the Code of Administrative Offenses of the Russian Federation, the cost of internal and external securities that are the subject of an administrative offense is determined on the day the administrative offense was committed according to the rules established by Article 16 of Law No. 173-FZ (repealed from January 1, 2007) to calculate the amount of reserve for foreign exchange operations.

Conversion of foreign currency, as well as the value of domestic and foreign securities into the currency of the Russian Federation, is carried out at the exchange rate of the Central Bank of the Russian Federation in effect on the day the administrative offense was committed.

You can find out more about issues related to the responsibility of the organization's managers in the book by the authors of BKR-INTERCOM-AUDIT JSC, “Responsibility of the organization's officials.”

Federal Law of December 17, 2001 N 173-FZ
“On labor pensions in the Russian Federation”

With changes and additions from:

July 25, December 31, 2002, November 29, 2003, June 29, August 22, 2004, February 14, 2005, June 3, 2006, September 24, November 1, December 1, 2007, April 30 , July 22, December 22, 30, 2008, April 28, June 29, 30, July 24, December 27, 2009, July 27, 2010, July 1, November 30, December 3, 2011, December 3, 2012 July 2, December 28, 2013, June 4, 2014

See comments to this Federal Law

See the Strategy for the long-term development of the pension system of the Russian Federation, approved by order of the Government of the Russian Federation of December 25, 2012 N 2524-r

See the plan for preparing draft resolutions of the Government of the Russian Federation in accordance with this Federal Law

On the practice of courts considering cases related to the implementation of citizens' rights to labor pensions, see Resolution of the Plenum of the Supreme Court of the Russian Federation dated December 11, 2012 No. 30

This Federal Law, in accordance with the Constitution of the Russian Federation and the Federal Law “On Compulsory Pension Insurance in the Russian Federation,” establishes the grounds for the emergence and procedure for exercising the right of citizens of the Russian Federation to labor pensions.

See comments to the preamble of this Federal Law

President of Russian Federation

The grounds for the emergence and procedure for exercising the right of citizens of the Russian Federation to labor pensions are established. The concept, types and structure of a labor pension, the circle of persons entitled to a pension, and sources of financing are determined. There are three types of labor pensions: old age, disability and loss of a breadwinner. The conditions for assigning labor pensions, the procedure for their recalculation and indexation are determined. The periods of work and other periods included in the insurance period are established, as well as the procedure for its confirmation. The size of the basic part of the labor pension is differentiated depending on the category of the pensioner. This takes into account the need to provide a higher level of pensions to disabled people of group I and elderly citizens, as well as non-working persons whose dependent non-working family members are.

The procedure and terms for assigning, recalculating the amount of a pension and its payment (including its delivery), as well as transferring from one type of pension to another are determined.

The federal law, with the exception of certain provisions, comes into force on January 1, 2002. From this date, the Law of the Russian Federation “On State Pensions in the Russian Federation” and the Federal Law “On the Procedure for Calculating and Increasing State Pensions” become invalid.

The text of the Federal Law was published in the “Parliamentary Gazette” dated December 20, 2001 N 238-239, in the “Rossiyskaya Gazeta” dated December 20, 2001 N 247, in the Collection of Legislation of the Russian Federation dated December 24, 2001 N 52 (Part I ) art. 4920

According to the Federal Law of December 28, 2013 N 400-FZ, this Federal Law does not apply from January 1, 2015, with the exception of the rules governing the calculation of the amount of labor pensions and subject to application in order to determine the amount of insurance pensions in accordance with the said Federal Law in part that does not contradict the said Federal Law

According to the Resolution of the Constitutional Court of the Russian Federation of November 19, 2015 N 29-P, paragraph 1 of Article 10 of this Federal Law is recognized as inconsistent with the Constitution of the Russian Federation to the extent that the regulatory provision contained therein, in conjunction with other legislative requirements, allows not to be included in the insurance period a citizen who was unjustifiably brought to criminal liability and subsequently rehabilitated, the period during which he was temporarily suspended from office (work) in connection with the decision of the body carrying out criminal prosecution to apply this measure of procedural coercion to him, and thereby prevents his restoration pension rights

According to the Resolution of the Constitutional Court of the Russian Federation dated November 19, 2012 N 27-P, the interrelated provisions of paragraph 1 of Article 10, paragraph 1 of Article 16, paragraph 1 of Article 29.1 and paragraphs 1 and 3 of Article 30 of this Federal Law and paragraph 7 of Article 20 of the Law of the Russian Federation dated 26 June 1992 N 3132-I “On the status of judges in the Russian Federation” were recognized as inconsistent with the Constitution of the Russian Federation to the extent that in the system of current legal regulation the mechanism they established for social protection of disabled family members of a judge (retired judge) who died as a result reasons not related to his official activities, which were his dependency, does not guarantee these persons pension benefits in the event of the loss of a breadwinner in an amount comparable to the lost family income in the form of a judge’s salary (monthly lifelong salary for a retired judge), on the terms , determined taking into account its constitutional and legal status and, at least, no worse than those provided for family members of persons who carried out labor or other socially useful activities and, in connection with this, were subject to compulsory pension insurance

According to the Resolution of the Constitutional Court of the Russian Federation dated July 10, 2007 N 9-P, paragraph 1 of Article 10 of this Federal Law is recognized as inconsistent with the Constitution of the Russian Federation, to the extent that the regulatory provisions contained therein allow certain periods not to be included in the insurance period taken into account when determining the right to a labor pension, and reducing the amount of its insurance part when assigning (recalculating) a labor pension

According to the Resolution of the Constitutional Court of the Russian Federation of June 3, 2004 N 11-P, the interrelated normative provisions of subparagraphs 10, 11, 12 of paragraph 1 of Article 28 and paragraphs 1 and 2 of Article 31 of this Federal Law are recognized as partially invalid

This document is amended by the following documents:

Federal Law of July 27, 2010 N 227-FZ (as amended by Federal Law of July 1, 2011 N 169-FZ)

The changes come into force on January 1, 2011, with the exception of changes to Articles 18, 19, subparagraph 2 of paragraph 3 of Article 22, which come into force on July 1, 2012.

The changes come into force on January 1, 2010, with the exception of changes to paragraphs 17, 18 and 19 of Article 14 of this Federal Law, which come into force on January 1, 2015.

The effect of the provisions of paragraph 23 of Article 14 of this Federal Law (as amended by the said Federal Law) regarding the application, when determining the size of the funded part of the old-age labor pension (disability labor pension), of the number of months of the expected period of payment of the old-age labor pension, used to calculate the funded part of the specified pensions, applies to legal relations arising from January 1, 2002.

The changes come into force on the date of official publication of the said Federal Law, with the exception of changes in subparagraph 2 of paragraph 3 of Article 5, paragraphs 2 - 3.1 of Article 16 of this Federal Law, which apply to legal relations arising from January 1, 2002.

Federal Law No. 269-FZ of December 22, 2008 provided for changes to this Federal Law, which come into force on December 1, 2009. These changes were excluded by Federal Law No. 72-FZ of April 28, 2009 from the date of its official publication

Federal Law No. 72-FZ of April 28, 2009 excluded Article 2 of Federal Law No. 269-FZ of December 22, 2008

The changes come into force in the manner established by paragraph 2, 4 of Article 4 of the said Federal Law

The changes come into force in the manner established by Article 3 of the said Federal Law

The changes come into force in the manner established by Article 10 of the said Federal Law

The changes come into force 10 days after the official publication of the said Federal Law

The changes come into force on the date of official publication of the said Federal Law

Decision No. 2-2695/2015 2-2695/2015

IN THE NAME OF THE RUSSIAN FEDERATION

Prioksky District Court of Nizhny Novgorod, consisting of:

Presiding judge Kuzicheva I.N.,

With Secretary K,

Having considered a civil case in open court

According to the claim of the prosecutor of the Prioksky district of the city of Nizhny Novgorod in the interests of Ovchinnikova IL against the State institution - the Office of the Pension Fund of the Russian Federation in the Prioksky district of the city of Nizhny Novgorod for the assignment and recalculation of a labor pension in the event of the loss of a breadwinner,

Installation:

The prosecutor of the Prioksky district of the city of Nizhny Novgorod appealed to the court in the interests of Ovchinnikova IL to the State institution - the Office of the Pension Fund of the Russian Federation in the Prioksky district of the city of Nizhny Novgorod for the assignment and recalculation of a labor pension in the event of the loss of a breadwinner.

To substantiate the claims, he indicated in the statement of claim that the prosecutor's office of the Prioksky district of the city of Nizhny Novgorod received an application from Ovchinnikov IL to apply in the interests of Ovchinnikova IL to the court with a statement of claim for the accrual of her labor pension for the loss of a breadwinner with DD.MM.YYYY.

Ovchinnikova IL, DD.MM.YYYY year of birth, registered and lives at According to the certificate of OJSC House Management Company of the Prioksky District, the deceased Ovchinnikov LS lived with his wife K.A. Ovchinnikova until the moment of his death. and daughter Ovchinnikova I.L. at the above address.

Ovchinnikova IL, is a pensioner, group 2 disabled. According to the certificate from the Federal State Institution “Main Bureau of Medical and Social Expertise” dated DD.MM.YYYY, Ovchinnikova IL has been recognized as disabled since childhood, group 2, indefinitely.

Ovchinnikova I.L. is the recipient of an insurance (previously labor) pension for the loss of a breadwinner (SPK) - father, Ovchinnikova L.S. with DD.MM.YYYY. Until the establishment of a pension under the SPK Ovchinnikova I.L. received a disability pension due to a general illness.

During the period from DD.MM.YYYY Ovchinnikova I.L. did not work, received a disability pension. On the date of death of father Ovchinnikov L.S. DD.MM.YYYY the amount of her pension was. rub.

DD.MM.YYYY Ovchinnikova I.L. applied to the pension fund with an application for the establishment of a labor pension in the event of the loss of a breadwinner (SPK) of her father, Ovchinnikova L.S. Previously, she was a recipient of a work disability pension for a general illness. Attached to the application for a pension under the SPC was a court decision establishing the fact that the applicant was dependent on the deceased L.S. Ovchinnikov. to DD.MM.YYYY (until the moment of his death). Earlier, DD.MM.YYYY, the pension fund management department received a certificate from the GB SME for the recognition of I.L. Ovchinnikova. with DD.MM.YYYY disabled since childhood.

The Pension Fund decided to assign a pension according to the SPC with DD.MM.YYYY on the basis of Article 9 of Federal Law No. 173-FZ of December 17, 2001, clause 4 of the explanations of the Ministry of Labor of Russia No. 1 of April 15, 2003 “On the determination of medical -social expertise".

Ovchinnikova I.L. applied for a pension under the SPC for her deceased father DD.MM.YYYY. As of the date of application, the applicant’s age was over 18 years, the fact that she was dependent on a deceased breadwinner was established by the decision of the Prioksky District Court dated DD.MM.YYYY

The decision of the Prioksky District Court of N. Novgorod from DD.MM.YYYY established that on the basis of a certificate M from DD.MM.YYYY No. Ovchinnikova I.L. has been a disabled person of group 2 since childhood indefinitely.

Ovchinnikova I.L. disability with the wording “disabled since childhood” is defined with DD.MM.YYYY

In accordance with Part 2 of Article 19 of Federal Law No. 173-FZ “On Labor Pensions,” the day of application for a labor pension (part of the old-age labor pension) is considered the day the body providing pensions receives the corresponding application and the necessary documents submitted by the applicant with taking into account the provisions of paragraph 3 of Article 18 of this Federal Law.

According to the requirements of Part 4, Clause 3, Article 19 of Federal Law No. 173-FZ “On Labor Pensions,” a labor pension (part of the old-age labor pension) is assigned earlier than the day of application for a labor pension (part of the old-age labor pension), defined in clause 2 of this article, incl. labor pension in case of loss of a breadwinner - from the date of death of the breadwinner, if the application for the specified pension followed no later than 12 months from the date of his death, and if this period is exceeded - 12 months earlier than the day when the application for the specified pension followed.

What has legal significance is not the date of the decision of the relevant body to establish the plaintiff’s disability, but the date when she became disabled, the cause of disability, in this case the cause of disability was determined by the competent authority to be “disabled since childhood.”

According to paragraph 4 of the explanation “On the determination by federal government institutions of medical and social examination of the causes of disability,” approved. By Resolution of the Ministry of Labor of the Russian Federation dated April 15, 2003 No. 17, the cause of disability with the wording “disabled from childhood” is determined for citizens over 18 years of age when disability due to a disease, injury or defect that arose in childhood occurred before reaching 18 years of age.

Under such circumstances, the prosecutor believes that the labor pension for the loss of a breadwinner to IL Ovchinnikova should be assigned to the UPF of Russia for the Prioksky district of N. Novgorod with DD.MM.YYYY.

In accordance with Part 1 of Art. Section I. General provisions > Chapter 4. Persons participating in the case > Article 45. Participation in the case of the prosecutor protection of violated or contested social rights, freedoms and legitimate interests in the field of social protection, including social security.

The prosecutor asks the court:

Oblige the UPF of Russia in the Prioksky district of N. Novgorod to assign Ovchinnikova IL a survivor's pension with DD.MM.YYYY.

Oblige the UPF of Russia in the Prioksky district of N. Novgorod to recalculate Ovchinnikova IL's survivor's pension from DD.MM.YYYY.

At the court hearing, assistant prosecutor of the Prioksky district of N. Novgorod Korotkova I.K. supported the statement.

Representative of the plaintiff - Ovchinnikov I.L. by proxy, the claims of Ovchinnikova I.L. supported.

Representative of the defendant M.S. Pugachev by proxy, the claim was not recognized on the grounds specified in the written response.

Having heard the parties and examined the case materials, the court considers that the claim is subject to satisfaction on the following grounds.

The court established and follows from the case materials that DD.MM.YYYY by the decision of the expert doctors of the regional specialized VTEK during the initial examination of Ovchinnikova I.L. the second group of disability was determined with the cause of “general disease” with a re-examination period; during re-examination DD.MM.YYYY - the second group of disability with the cause of “general disease” for an indefinite period.

Ovchinnikova I.L. received a labor pension for disability of 2nd group with DD.MM.YYYY

According to a certificate issued by the Federal State Institution “Main Bureau of Medical and Social Expertise” dated DD.MM.YYYY, Ovchinnikova I.L. - a disabled person of the second group, the cause of disability is “disabled since childhood” for an indefinite period (case file no.).

The cause of disability “general disease” was changed to “disabled since childhood” by decision of the expert staff No. of the main bureau of the Federal State Institution “GB ITU for the Nizhny Novgorod Region” from DD.MM.YYYY - DD.MM.YYYY. in accordance with current legislation on the basis of clinical data indicated in the epicrises of the City Psychoneurological Hospital No. for DD.MM.YYYY years, confirming the presence of Ovchinnikova I.L. signs of persistent limitations in life activity up to the age of 18 (case file no.).

DD.MM.YYYY Ovchinnikova I.L., DD.MM.YYYY year of birth, applied to the State Pension Fund Office in the Prioksky district of N. Novgorod with an application for the establishment of a labor pension in the event of the loss of a breadwinner - the father of Ovchinnikov L.S., deceased DD.MM.YYYY

The defendant decided to grant a pension in the event of the loss of a breadwinner with DD.MM.YYYY

The plaintiff believes that the survivor’s pension should be assigned not with DD.MM.YYYY., but with DD.MM.YYYY., i.e. 12 months earlier than the day on which the application for the said pension to the defendant followed.

On the day of appeal by Ovchinnikova I.L. with the said application to the defendant, the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” was in force, not subject to application with DD.MM.YYYY.

According to Article 9 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”:

1. The right to a labor pension in the event of the loss of a breadwinner has the disabled members of the family of the deceased breadwinner who were his dependents (with the exception of persons who have committed an intentional criminal act that resulted in the death of the breadwinner and was established in court).

1) children, brothers, sisters and grandchildren of the deceased breadwinner who have not reached the age of 18, as well as children, brothers, sisters and grandchildren of the deceased breadwinner studying full-time in basic educational programs in organizations engaged in educational activities, including foreign ones organizations located outside the territory of the Russian Federation, if the referral for training was made in accordance with international treaties of the Russian Federation, until they complete such training, but not longer than until they reach the age of 23 years or children, brothers, sisters and grandchildren of a deceased breadwinner over this age if they became disabled before reaching the age of 18.

According to Article 19 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”:

1. A labor pension (part of an old-age labor pension) is assigned from the date of application for the specified pension (for the specified part of an old-age labor pension), except for the cases provided for in paragraphs 4 and 4.1 of this article, but in all cases not earlier than from the date of occurrence rights to the specified pension (the specified part of the old-age labor pension).

2. The day of application for a labor pension (part of the old-age labor pension) is considered to be the day the body providing pension provision receives the corresponding application and the necessary documents submitted by the applicant, taking into account the provisions of paragraph 3 of Article 18 of this Federal Law.

4. A labor pension (part of an old-age labor pension) is assigned earlier than the day of application for a labor pension (part of an old-age labor pension), determined by paragraph 2 of this article, in the following cases:

3) labor pension in case of loss of a breadwinner - from the date of death of the breadwinner, if the application for the specified pension followed no later than 12 months from the date of his death, and if this period is exceeded - 12 months earlier than the day when the application for the specified pension followed .

According to Article 10 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”:

1. The right to an insurance pension in the event of the loss of a breadwinner has the disabled members of the family of the deceased breadwinner who were his dependents (with the exception of persons who have committed a criminal act that resulted in the death of the breadwinner and was established in court). One of the parents, spouse or other family members specified in paragraph 2 of part 2 of this article is assigned the specified pension regardless of whether or not they were dependent on the deceased breadwinner. The family of an unknown breadwinner is equated to the family of a deceased breadwinner if the unknown absence of the breadwinner is certified in the manner established by the legislation of the Russian Federation.

2. The following are recognized as disabled family members of the deceased breadwinner:

1) children, brothers, sisters and grandchildren of the deceased breadwinner who have not reached the age of 18, as well as children, brothers, sisters and grandchildren of the deceased breadwinner studying full-time in basic educational programs in organizations engaged in educational activities, including foreign organizations located outside the territory of the Russian Federation, if the referral for training was made in accordance with international treaties of the Russian Federation, until they complete such training, but no longer than until they reach the age of 23 years or children, brothers, sisters and grandchildren of the deceased breadwinner are older this age if they became disabled before reaching the age of 18. At the same time, brothers, sisters and grandchildren of the deceased breadwinner are recognized as disabled family members, provided that they do not have able-bodied parents;...

3. Members of the family of a deceased breadwinner are recognized as his dependents if they were fully supported by him or received assistance from him, which was a constant and main source of livelihood for them.

4. Dependency of children of deceased parents is assumed and does not require proof, with the exception of these children declared in accordance with the legislation of the Russian Federation to be fully capable or who have reached the age of 18 years.

6. Disabled members of the family of the deceased breadwinner, for whom his help was a constant and main source of livelihood, but who themselves received some kind of pension, have the right to switch to an insurance pension in the event of the loss of a breadwinner.

Due to the above regulatory provisions, the legally significant circumstance in this case is not the time at which disability was established, but the presence of disability in the plaintiff before reaching 18 years of age.

Ovchinnikova I.L. the cause of disability is established as “disability since childhood” DD.MM.YYYY, therefore, she is considered to be a disabled member of the family of the deceased breadwinner.

Thus, if there is a certificate of disability indicating the reason “disabled since childhood,” including when disability with the wording “disabled since childhood” is established after reaching the age of 18, the adult child of the deceased breadwinner is considered to be among the disabled family members of the deceased breadwinner. In this case, the date of establishment of disability does not matter for determining the period for assigning a labor pension in the event of the loss of a breadwinner.

The decision of the Prioksky District Court of N. Novgorod, which entered into legal force DD.MM.YYYY., established the fact that Ovchinnikova I.L. dependent on Ovchinnikov L.S. to DD.MM.YYYY (until the moment of his death) (case file no.).

Consequently, Ovchinnikova I.L. the labor pension in case of loss of a breadwinner must be assigned 12 months earlier than the day on which the application for the specified pension followed, i.e. with DD.MM.YYYY, since the application for the specified pension followed later than 12 months from the date of death of the breadwinner.

Oblige the State Institution - the Office of the Pension Fund of the Russian Federation in the Prioksky district of the city of Nizhny Novgorod to assign Ovchinnikova IL a labor pension in case of loss of a breadwinner with DD.MM.YYYY of the year and recalculate the said pension with DD.MM.YYYY.

The decision can be appealed to the Nizhny Novgorod Regional Court within a month through the Prioksky District Court of Nizhny Novgorod.

Judge Kuzicheva I.N.

Reasoned decision made DD.MM.YYYY

Article 19. Repatriation by residents of foreign currency and the currency of the Russian Federation

1. When carrying out foreign trade activities and (or) when residents provide foreign currency or the currency of the Russian Federation in the form of loans to non-residents, residents, unless otherwise provided by this Federal Law, are obliged, within the time limits provided for by foreign trade agreements (contracts) and (or) loan agreements, provide:

1) receipt from non-residents to their bank accounts in authorized banks of foreign currency or the currency of the Russian Federation due in accordance with the terms of the specified agreements (contracts) for goods transferred to non-residents, work performed for them, services provided to them, information transferred to them and results of intellectual activity , including exclusive rights to them;

2) return to the Russian Federation of funds paid to non-residents for goods not imported into the Russian Federation (not received on the territory of the Russian Federation), work not performed, services not provided, information and results of intellectual activity not transferred, including exclusive rights to them;

3) receipt from non-residents to their bank accounts in authorized banks of foreign currency or the currency of the Russian Federation due in accordance with the terms of loan agreements.

1.1. In order to fulfill the requirement for the repatriation of foreign currency and the currency of the Russian Federation, agreements (contracts) concluded between residents and non-residents when carrying out foreign trade activities and (or) when residents provide loans to non-residents, the deadlines for the parties to fulfill their obligations under the agreements (contracts) must be indicated.

When carrying out foreign trade activities, residents are required to provide authorized banks with information:

1) on the timing of receiving foreign currency and (or) the currency of the Russian Federation from non-residents to their accounts in authorized banks for the fulfillment of obligations under foreign trade agreements (contracts) by transferring goods to non-residents, performing work for them, providing them with services, transferring information and results to them intellectual activity, including exclusive rights to them, in accordance with the terms of foreign trade agreements (contracts);

2) on the timing of the fulfillment by non-residents of obligations under foreign trade agreements (contracts) by transferring goods to residents, performing work for them, providing them with services, transferring to them information and results of intellectual activity, including exclusive rights to them, on account of advance payments made by residents and the timing of the return of the specified advance payments in accordance with the terms of foreign trade agreements (contracts);

3) on the expected deadlines in accordance with the terms of loan agreements for non-residents to fulfill their obligations to repay loans provided to them by residents.

1.2. The procedure for residents to submit information specified in Part 1.1 of this article to authorized banks and its subsequent reflection by authorized banks in banking control statements is established by the Central Bank of the Russian Federation.

2. Residents have the right not to credit foreign currency or the currency of the Russian Federation to their bank accounts in authorized banks in the following cases:

1) when crediting foreign currency or the currency of the Russian Federation to the accounts of resident legal entities or third parties in banks outside the territory of the Russian Federation - in order to fulfill the obligations of resident legal entities under credit agreements and loan agreements with non-resident organizations that are agents of foreign governments states, as well as under credit agreements and loan agreements concluded with residents of OECD or FATF member states for a period of more than two years;

2) when customers (non-residents) pay local expenses of residents related to the construction by residents of objects on the territories of foreign states - for the construction period, after which the remaining funds are subject to transfer to residents’ accounts opened with authorized banks;

3) when using foreign currency received by residents from holding exhibitions, sports, cultural and other similar events outside the territory of the Russian Federation, to cover the costs of their holding - for the period of these events;

4) when offsetting counterclaims for obligations between residents and non-residents engaged in fishing outside the territory of the Russian Federation, who provide services to said residents outside the territory of the Russian Federation under agency contracts (agreements) concluded with them, as well as between transport organizations - residents and non-residents providing services outside the territory of the Russian Federation to the specified residents under contracts (agreements) concluded with them, as well as when offsetting counterclaims for obligations between transport organizations - residents and non-residents in the event that settlements between them are carried out through specialized settlement organizations created by international organizations in the field of international transport, the members of which are such resident transport organizations;

5) when offsetting counterclaims for obligations arising from reinsurance contracts or contracts for the provision of services related to the conclusion and execution of reinsurance contracts, between a non-resident and a resident who are insurance organizations or insurance brokers;

6) when crediting foreign currency or the currency of the Russian Federation to the accounts of transport organizations - residents in banks outside the territory of the Russian Federation - in order to pay the expenses incurred by such transport organizations outside the territory of the Russian Federation related to the payment of air navigation, airport, port dues and other mandatory fees on the territories of foreign states, expenses associated with servicing aircraft, river, sea vessels and other vehicles of such transport organizations and their passengers located outside the territory of the Russian Federation, as well as expenses for ensuring the activities of branches and representative offices located outside the territory of the Russian Federation and other divisions of such transport organizations;

7) when offsetting counterclaims for obligations arising from agreements concluded between residents exporting natural gas in the gaseous state and non-residents providing for the purchase and sale of natural gas in the gaseous state, and agreements providing for the obligations of non-residents to these residents in connection with transit of natural gas in a gaseous state through the territories of foreign states;

8) when a resident provides a non-resident with foreign currency or the currency of the Russian Federation under a loan agreement related to the financing of geological survey, exploration and (or) mining of mineral resources, the list of which is specified in Article 337 of the Tax Code of the Russian Federation, if the specified loan agreement contains conditions that the return of the provided funds depends on the fact and volume of mining and (or) the amount of proceeds from their sale and when the conditions specified in the loan agreement are met, the funds are not returned;

9) when offsetting similar counterclaims under loan agreements concluded between a resident and a non-resident, provided that the non-resident’s counterclaim arose as a result of providing a loan to a resident by crediting funds to the resident’s account opened with an authorized bank;

10) when a resident provides a non-resident with foreign currency or the currency of the Russian Federation under a loan agreement related to the financing of investment and (or) innovation activities, if upon the occurrence of the conditions specified in the loan agreement, funds are not returned in the amount of the resident’s contribution to the authorized capital, securities or the acquisition of debt obligations of the same non-resident, or in the event that funds are not returned due to the insolvency (bankruptcy) of the non-resident, and the resident must meet one of the following conditions:

a) be a legal entity included in accordance with subparagraph “d” of paragraph 1 of part 1.1 of Article 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” in the list of legal entities providing state support innovation activity in the forms established by Federal Law of August 23, 1996 N 127-FZ “On Science and State Scientific and Technical Policy”;

b) be a business company, at least fifty percent of the shares (shares in the authorized capital) of which are owned by the legal entities specified in subparagraph “a” of this paragraph, or a business company in which the legal entities specified in subparagraph “a” of this paragraph have the right directly and (or) indirectly dispose of at least fifty percent of the votes attributable to the voting shares (shares) constituting the authorized capital of such a business company;

c) be the managing partner of an investment partnership in which the share of the legal entities specified in subparagraph “a” of this paragraph in the ownership of the partners’ common property is at least fifty percent;

d) be the management company of an investment fund, at least fifty percent of the shares (investment units) of which belong to the legal entities specified in subparagraph “a” of this paragraph.

3. Foreign currency credited in accordance with paragraphs 1 and 3 of Part 2 of this article to the accounts of residents or third parties in banks outside the territory of the Russian Federation must be used for the purpose of fulfilling by residents their obligations provided for, respectively, paragraphs 1 and 3 of Part 2 of this articles, or transferred to resident accounts opened in authorized banks.

4. A resident is recognized as having fulfilled the obligation provided for in paragraph 1 of part 1 of this article if he has ensured the receipt of insurance payment under an insurance agreement for the risks of non-resident non-fulfillment of obligations under a foreign trade agreement (contract) concluded with such a non-resident, a loan agreement on his bank accounts opened in authorized banks, and (or) to bank accounts opened in authorized banks of a resident who is a beneficiary under such an insurance agreement, in the manner and within the time frame provided for by the insurance agreement, upon the occurrence of an insured event provided for by the Government of the Russian Federation in accordance with the Federal Law dated May 17, 2007 N 82-FZ “On the Development Bank” on the procedure for insuring export loans and investments against business and (or) political risks, provided that the ratio of the insured amount and insured value determined by the insurance contract (the level of insurance compensation ) is equal to or exceeds the value established by the named order.

5. If a resident, who, in accordance with the terms of a foreign trade agreement (contract) with a non-resident, is a person transferring goods to this non-resident, performing work for him, providing him with services, transferring to him information and results of intellectual activity, including exclusive rights to them, a monetary claim of foreign currency or the currency of the Russian Federation due to the resident under the relevant foreign trade agreement (contract) was assigned to a financial agent (factor) - a resident, for goods transferred to the non-resident, work performed for him, services provided to him, information transferred to him and the results of intellectual property. activities, including exclusive rights to them, the resident is recognized as having fulfilled the obligation provided for in paragraph 1 of part 1 of this article, provided that he has ensured, within the time limits provided for by the relevant foreign trade agreement (contract), receipt from the non-resident what is due under such foreign trade agreement (contract). ) foreign currency or the currency of the Russian Federation to the bank account of a resident financial agent (factor) in an authorized bank, if the resident financial agent (factor) is not an authorized bank, or to the correspondent account of the corresponding authorized bank, if the financial agent (factor) is a resident is an authorized bank.

No later than five working days from the date of receipt by the resident financial agent (factor) of funds towards the non-resident’s fulfillment of obligations stipulated by the foreign trade agreement (contract), or from the date of subsequent assignment of the monetary claim under the specified foreign trade agreement (contract), but no later than the expiration of the deadline fulfillment by a non-resident of obligations stipulated by a foreign trade agreement (contract), the financial agent (factor) - a resident to whom a monetary claim has been assigned (including as a result of a subsequent assignment) arising from the specified foreign trade agreement (contract), is obliged to notify in writing the resident who is in accordance with with the terms of a foreign trade agreement (contract) with a non-resident, a person transferring goods to this non-resident, performing work for him, providing him with services, transferring to him information and results of intellectual activity, including exclusive rights to them, on the fulfillment (non-fulfillment) by the non-resident of the obligations provided for a foreign trade agreement (contract), or on the subsequent assignment of a monetary claim under the specified foreign trade agreement (contract), with copies of the documents specified in paragraphs 15 - 17 of part 4 of Article 23 of this Federal Law attached, if these documents were not transferred to the resident earlier.

The law is aimed at liberalizing foreign exchange legislation and provides for a significant relaxation of state regulation and control procedures in relation to foreign exchange transactions.

The concepts of foreign currency and the currency of the Russian Federation, residents, non-residents, and authorized banks are clarified. The concepts of internal and external securities, special accounts, reserves and currency exchanges are introduced.

It is established that currency values ​​include only foreign currency and external securities. Thus, precious metals and stones are excluded from the list of types of property recognized as currency values.

A new definition of the concept of a currency transaction is given: such operations include actions aimed at fulfilling or otherwise terminating obligations with currency values ​​and using them as a means of payment, as well as in other cases involving the transfer of ownership rights. Currency transactions are also considered to be similar actions with the currency of the Russian Federation and domestic securities, provided that they are carried out with the participation of non-residents.

The new law does not provide for the differentiation of foreign exchange transactions into current and those related to the movement of capital. If the procedure for carrying out currency transactions and using accounts is not established by currency regulatory authorities, then currency transactions are carried out, accounts are opened and transactions on the accounts are carried out without restrictions. Foreign exchange transactions between residents and non-residents are carried out without restrictions, with the exception of a number of foreign exchange transactions in respect of which restrictions are established in order to prevent a significant reduction in gold and foreign exchange reserves, sharp fluctuations in the exchange rate of the Russian currency, as well as to maintain the stability of the balance of payments of the Russian Federation. These restrictions are non-discriminatory in nature and are canceled by currency regulatory authorities as the circumstances that led to their establishment are eliminated. Their deadline is January 1, 2007.

It is not permitted for currency regulation authorities to establish a requirement for residents and non-residents to obtain individual permits. In addition, currency regulatory authorities are not allowed to establish a pre-registration requirement, with the exception of a number of cases.

The Law contains a general rule prohibiting foreign exchange transactions between residents; at the same time, a list of foreign exchange transactions that can be carried out between residents has been established. For the first time, a list of foreign exchange transactions carried out without restrictions between residents and authorized banks is also legislatively established, which is not closed and can be supplemented by the Bank of Russia.

The right of residents is secured to open, without restrictions, accounts in banks located on the territory of foreign states that are members of the Organization for Economic Cooperation and Development (OECD) or the Financial Action Task Force (FATF) in the notification procedure, in other cases - in the manner established Bank of Russia, which may provide for pre-registration. Legal entities will be granted this right only one year after the law comes into force.

The procedure for pre-registration is described in detail, including an exhaustive list of documents submitted by residents and non-residents and the deadline for considering applications for pre-registration, as well as the grounds for refusal of pre-registration.

The requirement for the repatriation of foreign currency earnings and its subsequent mandatory sale, combined with the possibility of regulating the procedure for the purchase and sale of foreign currency on the domestic foreign exchange market, remains. The size of the mandatory sale of a portion of foreign currency earnings has not changed.

From January 1, 2007, the rule on the notification procedure for opening/closing accounts will apply to all accounts opened by residents in banks located in foreign countries.

The federal law comes into force after 6 months from the date of its official publication, with some exceptions.

1. Currency control bodies and agents and their officials, within their competence and in accordance with the legislation of the Russian Federation, have the right:

1) conduct inspections of compliance by residents and non-residents with acts of currency legislation of the Russian Federation and acts of currency regulatory authorities;

2) carry out checks of the completeness and reliability of accounting and reporting on foreign exchange transactions of residents and non-residents;

3) request and receive documents and information related to conducting currency transactions, opening and maintaining accounts. The mandatory period for submitting documents at the request of currency control authorities and agents cannot be less than seven working days from the date of submission of the request.

2. Currency control authorities and their officials, within the limits of their competence, have the right:

1) issue orders to eliminate identified violations of acts of currency legislation of the Russian Federation and acts of currency regulation authorities;

2) apply the penalties established by the legislation of the Russian Federation for violation of acts of currency legislation of the Russian Federation and acts of currency regulation authorities.

3. The procedure for the submission by residents and non-residents of supporting documents and information when carrying out currency transactions is established:

1) for submission to federal executive authorities authorized by the Government of the Russian Federation - the Government of the Russian Federation;

2) for submission to currency control agents - by the Central Bank of the Russian Federation.

4. In order to implement currency control, currency control agents, within their competence, have the right to request and receive from residents and non-residents the following documents (copies of documents) related to conducting currency transactions, opening and maintaining accounts:

1) documents proving the identity of an individual;

2) a document on state registration of an individual as an individual entrepreneur;

3) documents certifying the status of a legal entity - for non-residents, a document on state registration of a legal entity - for residents;

4) certificate of registration with the tax authority;

5) documents certifying the rights of persons to real estate;

6) documents certifying the rights of non-residents to carry out currency transactions and open accounts (deposits), drawn up and issued by the authorities of the country of residence (place of registration) of the non-resident, if the receipt by the non-resident of such a document is provided for by the legislation of the foreign state;

7) notification of the tax authority at the place of registration of the resident about the opening of an account (deposit) in a bank and (or) other financial market organization located outside the territory of the Russian Federation;

8) registration documents in cases where pre-registration was provided for in accordance with this Federal Law;

9) documents (draft documents) that are the basis for conducting currency transactions, including agreements (agreements, contracts) and additions and (or) changes to them, powers of attorney, extracts from the minutes of the general meeting or other management body of a legal entity; documents containing information about the results of auctions (if they are held); documents confirming the fact of transfer of goods (performance of work, provision of services), information and results of intellectual activity, including exclusive rights to them, acts of government bodies; invoices; bills of exchange;

10) documents prepared and issued by credit institutions, including bank control statements, bank statements; documents confirming the completion of currency transactions, including those prepared and issued by banks located outside the territory of the Russian Federation;

11) customs declarations, documents confirming the import into and export from the Russian Federation of goods, currency of the Russian Federation, foreign currency and foreign and domestic securities in documentary form;

12) transaction passport.

13) documents confirming that individuals are spouses or close relatives, including documents issued by civil registry authorities (marriage certificate, birth certificate), court decisions on establishing the fact of family or kinship relationships that have entered into legal force, adoption, establishing paternity, as well as entries in passports about children, spouses and other documents provided for by the legislation of the Russian Federation;

14) documents confirming the fact of stay of resident individuals outside the territory of the Russian Federation, documents confirming the facts of entry into the Russian Federation and (or) exit from the Russian Federation;

15) financing agreements for the assignment of a monetary claim (factoring), specified in Part 4 of Article 9 of this Federal Law, and (or) agreements on the subsequent assignment of a monetary claim;

16) written notifications of the assignment (subsequent assignment) of a monetary claim to the financial agent (factor);

17) documents confirming the completion of transactions and settlements in accordance with Part 5 of Article 19 of this Federal Law;

18) documents confirming the fact of temporary stay in a foreign state of employees (employees) of diplomatic missions, consular offices of the Russian Federation, permanent missions of the Russian Federation to international (interstate, intergovernmental) organizations, other official representative offices of the Russian Federation and representative offices of federal executive authorities located abroad outside the territory of the Russian Federation, members of their families who left with them (spouse, children under the age of eighteen, children over this age who became disabled before they reached the age of eighteen), as well as citizens of the Russian Federation who are employees of international ( interstate, intergovernmental) organizations, issued by the relevant government bodies of the Russian Federation and international organizations;

19) insurance contracts specified in Part 4 of Article 19 of this Federal Law, documents confirming the conclusion of transactions specified in Part 4.1 of Article 19 of this Federal Law, and other documents related to them, including those confirming the completion of transactions and settlements;

20) documents confirming the right of a resident individual to carry out business activities without forming a legal entity on the territory of the foreign state of his residence, issued in accordance with the legislation of such foreign state;

21) documents confirming the fulfillment or termination of obligations of non-residents under foreign trade agreements (contracts) concluded between residents and non-residents, in accordance with Part 4 of Article 24 of this Federal Law;

22) agreements concluded between residents and related to the conclusion and execution of foreign trade agreements (contracts) on the transfer of goods to non-residents, the performance of work for them, the provision of services to them, the transfer to them of information and results of intellectual activity, including exclusive rights to them, when making payments using a transferable letter of credit; documents defining the terms of such a transferable letter of credit, including a notice from the bank that opened the transferable letter of credit containing the terms of the transferable letter of credit, an order from the recipient of funds - a resident - to transfer the letter of credit in favor of the second recipient of funds - a resident (second recipients of funds - residents), to whom (who) the transferable letter of credit must be executed in accordance with the terms of the agreement concluded between the resident who is the recipient of the funds and the second recipient of the funds (second recipients of funds), notification of the authorized bank, which is authorized to transfer the transferable ( transferable) letter of credit (executing bank), on transfer of the letter of credit in favor of the second recipient of funds - a resident (second recipients of funds - residents).

5. Currency control authorities and agents have the right to require the submission of only those documents that are directly related to the currency transaction being conducted.

All documents must be valid on the day of submission to currency control authorities and agents. At the request of the currency control authority or currency control agent, duly certified translations into Russian of documents executed in whole or in any part in a foreign language are provided. Documents emanating from government bodies of foreign countries confirming the status of non-resident legal entities must be legalized in the prescribed manner. Foreign official documents may be presented without their legalization in cases provided for by an international treaty of the Russian Federation.

Documents are submitted to currency control authorities and agents in the original or in the form of a duly certified copy. If only part of the document is relevant to conducting a currency transaction or opening an account, a certified extract from it can be submitted.

Authorized banks refuse to carry out a foreign exchange transaction if the conduct of such an operation violates the provisions of Article 9, and (or) Article 12, and (or) Article 14 of this Federal Law, the provisions of other acts of currency legislation of the Russian Federation, with reference to the relevant provision of the act currency legislation of the Russian Federation, to which the conduct of such an operation contradicts, as well as in the event of a person’s failure to provide documents required on the basis of Part 4 of this article and this part, or the submission of false documents, or the submission of documents that do not comply with the requirements of this Federal Law. The decision to refuse to carry out a currency transaction is communicated to the person in writing no later than the business day following the day the decision to refuse is made.

Original documents are accepted by currency control authorities and agents for review and returned to the persons who submitted them. In this case, copies certified by the currency control body or the currency control agent are placed in the currency control materials.

The same documents are submitted by residents and non-residents to the currency control body, the territorial division of the currency control body, the currency control agent that directly requested the relevant documents, once and are not subject to re-submission until the information specified in the submitted documents changes. This provision does not apply to cases of loss of submitted documents due to force majeure. In the event of a change in the information specified in the submitted documents, a resident or non-resident is obliged to inform the relevant currency control authority, territorial division of the currency control authority, or currency control agent about this, submitting the necessary documents confirming the relevant changes. To confirm facts, only those documents that are used by business entities, including for recording their business transactions in accordance with accounting rules and business customs, can be requested from residents and non-residents. In this case, the preparation of separate documents specifically for the purposes of currency control is not required, unless otherwise provided by the legislation of the Russian Federation.

6. Lost power. - Federal Law of December 6, 2011 N 406-FZ.

6.1. Customs authorities transmit electronically information on declarations for goods registered by customs authorities, as well as on statistical forms for recording the movement of goods established by the Government of the Russian Federation in accordance with Article 278 “On customs regulation in the Russian Federation and on amendments to certain legislative acts of the Russian Federation ", the Central Bank of the Russian Federation and authorized banks in the manner established by the Government of the Russian Federation in agreement with the Central Bank of the Russian Federation.

Customs authorities transmit electronically the information provided for in this part to authorized banks no later than three working days from the day following the date of release (conditional release) of goods by the customs authorities of the Russian Federation.

7. Currency control agents and their officials are obliged to:

1) exercise control over compliance by residents and non-residents with acts of currency legislation of the Russian Federation and acts of currency regulation authorities;

2) provide currency control authorities with information on currency transactions carried out with their participation in the manner established by acts of currency legislation of the Russian Federation and acts of currency regulation authorities.

8. Currency control bodies and agents and their officials are obliged to observe, in accordance with the legislation of the Russian Federation, commercial, banking, tax, and other secrets protected by law, as well as to protect other information in respect of which a requirement to ensure its confidentiality has been established and which has become known to them in the exercise of their powers.

8.1. Submission and transfer of documents and information related to the conduct of foreign exchange transactions by residents and non-residents, the opening and maintenance of accounts, by one currency control body to another currency control body, by a currency control body to a currency control agent, by currency control agents to currency control bodies are not a violation of commercial, banking, tax, other secrets protected by law, as well as violation of the requirement to ensure confidentiality in relation to other information that became known to them in the exercise of their powers.

8.2. Submission and transfer of documents and information by currency control agents to customs and tax authorities and customs and tax authorities to currency control agents in the amount and manner specified in parts 13 - 16 of this article do not constitute a violation of commercial, banking, tax, or other secrets protected by law, but also a violation of the requirement to ensure confidentiality in relation to other information that became known to customs and tax authorities and currency control agents in the exercise of their powers.

9. Currency control bodies and agents if there is information about violation of acts of currency legislation of the Russian Federation and acts of currency regulation bodies by a person carrying out currency transactions, or about the opening of an account (deposit) in a bank and (or) other financial market organization located outside the territory The Russian Federation, to whom sanctions are applied in accordance with the legislation of the Russian Federation by another currency control body, transfer the following information to the currency control body that has the right to apply sanctions to this person:

1) in relation to a legal entity - name, taxpayer identification number, place of state registration, its legal and postal addresses, the content of the violation indicating the violated regulatory legal act, the date of commission and the amount of the illegal currency transaction or violation;

2) in relation to an individual - last name, first name, patronymic, information about the identity document, address of residence, the content of the violation indicating the violated normative legal act, the date of commission and the amount of the illegal currency transaction or the specified violation.

9.1. Authorized banks and the state development corporation "VEB.RF" as agents of currency control, if there is information about a violation by a resident legal entity of the requirements of Article 19 of this Federal Law, transfer to the currency control body, which has the right to apply sanctions to this person, the corresponding statement of banking control as of date of discovery of the violation.

10. Authorized banks, the state development corporation "VEB.RF" and professional participants in the securities market transmit information in accordance with parts 9 and 9.1 of this article in the manner established by the Central Bank of the Russian Federation.

11. Currency control bodies and agents shall submit to the currency control body authorized by the Government of the Russian Federation the documents and information necessary for the performance of its functions in the amount and manner established by the Government of the Russian Federation in agreement with the Central Bank of the Russian Federation.

12. Currency control bodies and agents and their officials bear responsibility, provided for by the legislation of the Russian Federation, for failure to perform the functions established by this Federal Law, as well as for their violation of the rights of residents and non-residents.

13. In order to implement currency control over currency transactions carried out by residents, opening and maintaining accounts, authorized banks and the state development corporation "VEB.RF" as currency control agents transfer to the customs and tax authorities, upon their requests, duly certified copies of documents at their disposal provided that the requested documents are included in the list of documents provided for in Part 4 of this article.

14. A request from a customs or tax authority to provide copies of the documents specified in Part 13 of this article must include information about the content of the alleged violation of acts of currency legislation of the Russian Federation or acts of currency regulation authorities, indicating the relevant regulatory legal act and sufficient information known to the customs or tax authority, respectively to identify a specific currency transaction (alleged violation), as well as information necessary to identify the resident, and the deadline for executing the request, which cannot be less than seven business days from the day following the day the request was received.

15. The federal executive body authorized in the field of customs affairs transfers to authorized banks and the state development corporation "VEB.RF" as currency control agents upon their requests, in order to implement currency control over foreign exchange transactions carried out by residents, information on the compliance (inconsistency) of the information in customs declarations submitted by residents to the authorized bank or state development corporation "VEB.RF" for goods imported into and exported from the Russian Federation, information on customs operations in relation to goods available to the customs authorities. The period for execution of a request by the federal executive body authorized in the field of customs affairs cannot be more than 14 working days from the day following the day of receipt of the request. The exchange of information provided for by this part is carried out electronically in the manner established by the federal executive body authorized in the field of customs affairs.

16. The federal executive body authorized for control and supervision in the field of taxes and fees transfers to authorized banks and the state development corporation "VEB.RF" as currency control agents upon their requests in order to implement currency control over foreign exchange transactions carried out by residents, the opening and maintaining accounts, information confirming the notification (non-notification) of the tax authority at the resident’s place of registration about the opening of an account (deposit) in a bank and (or) other financial market organization located outside the territory of the Russian Federation. The deadline for execution of a request by the federal executive body authorized for control and supervision in the field of taxes and fees cannot be more than 14 business days from the day following the day the request was received. The exchange of information provided for by this part is carried out electronically in the manner established by the federal executive body authorized for control and supervision in the field of taxes and fees.

17. When exchanging information electronically in accordance with this Federal Law, currency control authorities and agents ensure the protection of information in accordance with the legislation of the Russian Federation.