ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of May 4, 2017 No. 71n

About approval of the Procedure for representation by legal entities and individual entrepreneurs of data on the transactions with the raw gemstones made by them for accounting of such transactions

According to item 4 of article 22 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, No. 13, Art. 1463; 2003, No. 2, Art. 167; 2005, No. 30, Art. 3101; 2015, No. 18, the Art. 2614) and Item 1 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2005, No. 52, Art. 5755; 2007, No. 23, Art. 2801; No. 45, Art. 5491; 2008, No. 5, Art. 411; 2010, No. 5, Art. 531; 2011, No. 1, Art. 238; No. 36, Art. 5148; 2012, No. 20, Art. 2562; 2013, No. 20, Art. 2488; No. 36, Art. 4578; 2014, No. 40, Art. 5426; 2016, No. 17, Art. 2399; No. 47, Art. 6654; 2017, to No. 17, of the Art. 2569), I order:

1. Approve the enclosed Procedure for representation by legal entities and individual entrepreneurs of data on the transactions with the raw gemstones made by them for accounting of such transactions.

2. Recognize invalid:

the order of the Ministry of Finance of the Russian Federation of October 4, 2001 No. 81n "About approval of the Instruction for accounting of the transactions made with the raw gemstones" (registration number 2969) is registered in the Ministry of Justice of the Russian Federation on October 15, 2001;

the order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 66n "About modification of the Instruction for accounting of the transactions made with the raw gemstones" (registration number 5046) is registered in the Ministry of Justice of the Russian Federation on September 5, 2003.

Approved by the Order of the Ministry of Finance of the Russian Federation of May 4, 2017, No. 71n

Procedure for representation by legal entities and individual entrepreneurs of data on the transactions with the raw gemstones made by them for accounting of such transactions

1. This Procedure establishes rules of submission of data on the transactions with the raw gemstones made by the legal entities and individual entrepreneurs performing use and the address of the raw gemstones (further - transactions, subjects of the market), for their accounting.

Accounting of transactions is performed by federal state institution "Public Institution on Forming of the State Fund of Precious Metals and Gemstones of the Russian Federation, Storage, Leave and Use of Precious Metals and Gemstones (Gokhran of Russia) under the Ministry of Finance of the Russian Federation" (further - Gokhran of Russia) <1>.

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<1> Item 4 of article 22 of the Federal Law of March 26, 1998 No. 41-FZ "About precious metals and gemstones" (The Russian Federation Code, 1998, No. 13, Art. 1463; 2003, No. 2, Art. 167; 2005, No. 30, Art. 3101; 2015, No. 18, Art. 2614).

2. For accounting of the transaction in Gokhran of Russia are presented by the subject of the market determined by terms of transaction within five working days from the date of transaction in the form of the electronic document signed by the simple digital signature, the following data:

name of subjects of the market (full name of the legal entity and (or) surname, name, middle name (in the presence) individual entrepreneur);

addresses, phones and identification taxpayer numbers, made the transaction;

number and date of transaction;

number, date and agreement type (contract), and also supplementary agreements to it (in the presence);

the weight and cost of the raw gemstones which are subject of the transaction;

numbers and dates of sheets (specifications) containing data on classification characteristics of the raw gemstones which are subject of the transaction, the weight and cost of the raw gemstones according to each sheet (specification);

date and the accounting number assigned by Gokhran of Russia to the transaction with the raw gemstones as a result of which to the subject of the market the raw gemstones which are subject of the transaction arrived;

the classification characteristics of the raw gemstones containing in sheets (specifications) and established according to the qualifiers of gemstones approved by the Ministry of Finance of the Russian Federation <2>;

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<2> The item 4 Corrected sortings, primary classification and primary assessment of the gemstones approved by the order of the Government of the Russian Federation of October 24, 2015 No. 1137 "About approval of Rules of sorting, primary classification and primary assessment of gemstones" (The Russian Federation Code, 2015, No. 44, the Art. 6131).

number and date of the sheet on the raw gemstones from which part of the raw gemstones which are subject of the transaction was selected (in case of transaction with part of the raw gemstones);

number and date of the act of results of the limit assessment of diamonds of the special sizes performed observance of procedure for determination by the mass of 10,80 of carat and more <3>, being subject of the transaction (in the presence);

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<3> the Order of the Ministry of Finance of the Russian Federation of January 22, 2015 No. 14n "About approval of the Procedure for determination of limit assessment of diamonds of the special sizes the mass of 10,80 of carat and more" (registration number 37060) is registered in the Ministry of Justice of the Russian Federation on April 29, 2015.

the name of boxes/lots (the rough natural diamonds which underwent sorting, primary classification and primary assessment, and the picking having the assortment of the same name established in the nomenclature of subjects of production of natural diamonds <4>).

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<4> The order of the Ministry of Finance of the Russian Federation of December 20, 2007 No. 141n "About approval of the Procedure for selection and realization of inspection lots of natural diamonds" (it is registered in the Ministry of Justice of the Russian Federation on January 31, 2008, registration number 11064) with the changes made by the order of the Ministry of Finance of the Russian Federation of November 17, 2010 No. 152n (registration number 19772) is registered in the Ministry of Justice of the Russian Federation on February 9, 2011.

3. Within two working days from the date of receipt in Gokhran of Russia of the data specified in Item 2 presents of the Procedure, authorized persons of Gokhran of Russia perform check of completeness and reliability of the represented data.

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