ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of September 26, 2017 No. 1160

About approval of Rules of representation by bodies and agents of currency exchange control in the bodies of currency exchange control (The Federal Customs Service and Federal Tax Service) of their functions of documents, necessary for implementation, and information authorized by the Government of the Russian Federation and modification of Rules of representation by residents and nonresidents of supporting documents and information when implementing currency transactions to the bodies of currency exchange control authorized by the Government of the Russian Federation

According to part 11 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" Government of the Russian Federation decides:

1. Approve in coordination with the Central bank of the Russian Federation Rules of representation by bodies and agents of currency exchange control in the bodies of currency exchange control (The Federal Customs Service and Federal Tax Service) of their functions of documents, necessary for implementation, authorized by the Government of the Russian Federation and information (are attached).

2. Bring in the Rules of representation by residents and nonresidents of supporting documents and information when implementing currency transactions to the bodies of currency exchange control authorized by the Government of the Russian Federation approved by the order of the Government of the Russian Federation of February 17, 2007 No. 98 "About approval of Rules of representation by residents and nonresidents of supporting documents and information when implementing currency transactions to the bodies of currency exchange control authorized by the Government of the Russian Federation" (The Russian Federation Code, 2007, No. 9, Art. 1089; 2012, No. 43, Art. 5874; 2014, No. 34, Art. 4673; 2016, No. 17, Art. 2399), following changes:

the paragraph one of Item 2 to state in the following edition:

"2. For the purpose of implementation of currency exchange control the bodies of currency exchange control authorized by the Government of the Russian Federation within the competence have the right to request and receive from residents and nonresidents, and residents and nonresidents shall represent to the bodies of currency exchange control authorized by the Government of the Russian Federation documents (the copy of documents) and information which are connected with carrying out currency transactions, opening and account management according to Item 3 of part 1 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" and shall conform to the requirements established by part 5 of the specified Article.";

in item 4 of the word "not being authorized banks and accountable to federal executive body on the security market of professional participants of the security market which clients such residents and nonresidents are, or on requests of holders of the register of owners of securities (registrars) accountable to federal executive body on the security market performing maintaining registers of owners of personalized securities of issuers with which securities currency transactions are performed" to exclude.

Approved by the Order of the Government of the Russian Federation of September 26, 2017 No. 1160

Rules of representation by bodies and agents of currency exchange control in the bodies of currency exchange control (The Federal Customs Service and Federal Tax Service) of their functions of documents, necessary for implementation, authorized by the Government of the Russian Federation and information

I. General provisions

1. These rules establish procedure for representation by bodies and agents of currency exchange control in the bodies of currency exchange control authorized by the Government of the Russian Federation - the Federal Customs Service and Federal Tax Service (further - authorized bodies of currency exchange control), in Offices of the Federal Tax Service in subjects of the Russian Federation, interregional Inspectorate of the Federal Tax Service, Inspectorate of the Federal Tax Service for areas, areas in the cities, to the cities without district division, Inspectorate of the Federal Tax Service of interdistrict level (further - territorial tax authorities), in regional customs authorities and customs (further - territorial customs authorities) the documents and information necessary for implementation of their functions according to the established competence.

2. Representation and transfer to authorized bodies of currency exchange control according to their competence of their functions of documents, necessary for implementation, and information are performed by the Central bank of the Russian Federation (its territorial offices), authorized banks (their branches), the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation (its branches), and also not being authorized banks professional participants of the security market (further - members of the security market).

Submission to the Federal Tax Service of its functions of documents, necessary for implementation, and information which are connected with carrying out currency transactions (except for the currency transactions connected with movement of goods through customs border of the Eurasian Economic Union with commodity importation to the Russian Federation and their export from the Russian Federation) opening and account management, is performed by the Federal Customs Service.

Submission to the Federal Customs Service of its functions of documents, necessary for implementation, and information on the currency transactions connected with movement of goods through customs border of the Eurasian Economic Union with commodity importation to the Russian Federation and their export from the Russian Federation, and also about compliance of the performed currency transactions connected with movement of goods through customs border of the Eurasian Economic Union with commodity importation to the Russian Federation and their export from the Russian Federation, to conditions of licenses and permissions is performed by the Federal Tax Service.

Submission to territorial tax authorities and territorial customs authorities of documents and information is performed by directly authorized banks (their branches), branches of the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation, members of the security market on requests of territorial tax authorities and territorial customs authorities.

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