Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

It is registered

Ministry of Justice

Russian Federation

On October 31, 2017 No. 48749

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of August 16, 2017 No. 181-I

About procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, about single forms of accounting and the reporting under currency transactions, procedure and terms of their representation

(as amended on 25-01-2022)

Based on part 4 Articles 5, speak rapidly 1.2 Articles 19, of Item 2 of part 3 of article 23 of the Federal Law of December 10, 2003 No. 173-FZ "About currency control and currency exchange control" (The Russian Federation Code, 2003, No. 50, Art. 4859; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3101; 2006, No. 31, Art. 3430; 2007, No. 1, Art. 30; No. 22, Art. 2563; No. 29, Art. 3480; No. 45, Art. 5419; 2008, No. 30, Art. 3606; 2010, No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4584; No. 48, Art. 6728; No. 50, Art. 7348, Art. 7351; 2013, No. 11, Art. 1076; No. 19, Art. 2329; No. 27, Art. 3447; No. 30, Art. 4084; 2014, No. 11, Art. 1098; No. 19, Art. 2317; No. 30, Art. 4219; No. 45, Art. 6154; 2015, No. 27, Art. 3972, Art. 4001; No. 48, Art. 6716; 2016, No. 1, Art. 50; No. 27, Art. 4218; 2017, No. 30, the Art. 4456) (further - the Federal Law "About Currency Control and Currency Exchange Control"), Items 4, the 5 and 12 Articles 4, articles 54 and 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, the Art. 4456), Articles 5, 31 and 40.1 Federal Laws "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; No. 31, the Art. 4754) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of August 9, 2017 No. 18) the Bank of Russia establishes procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, single forms of accounting and the reporting under currency transactions, procedure and terms of their representation.

Section I. Procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions. Single forms of accounting and reporting under currency transactions

Chapter 1. General provisions

1.1. For the purpose of the organization of work according to this Instruction the authorized bank (branch of authorized bank) (further - authorized bank, except for direct specifying on branch of authorized bank) from among the employees determines the responsible (employees) having (having) the right to make on behalf of authorized bank as the agent of currency exchange control of action for currency exchange control, provided by this Instruction, including to sign and certify the documents specified in this Instruction (further - the responsible person).

1.2. In the cases established by this Instruction, residents submit to authorized bank the supporting documents and information established by part 4 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" (further - the documents connected with carrying out transactions), taking into account the requirements to such documents established by part 5 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" and also information according to parts 1.1 and 1.2 of article 19 of the Federal law "About Currency Control and Currency Exchange Control" (further - information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation).

1.3. For the purpose of receipt of information on execution, discharge, change of person in the obligation, change of the amount of agreement obligations, accepted on accounting by authorized banks according to the Section II of this Instruction, the resident in the cases established by this Instruction represents the certificate of supporting documents to authorized bank.

The certificate of supporting documents which procedure and terms of representation are established by this Instruction is single form of accounting and the reporting under currency transactions of residents under the agreements accepted on accounting by authorized banks according to the Section II of this Instruction, except for agreements concerning which the requirement, stipulated in Item 1 parts 1 of article 19 of the Federal law "About Currency Control and Currency Exchange Control" (The Russian Federation Code, 2003, No. 50, of the Art. 4859) is cancelled (further - the requirement about repatriation).

The sheet of bank control, procedure and terms of forming and which maintaining are established by this Instruction is single form of accounting and the reporting under currency transactions of authorized banks.

1.4. The authorized bank according to Chapters 2 and 3 of this Instruction creates reporting data, constitutes and keeps the reporting under transactions of residents in foreign currency and in currency of the Russian Federation, nonresidents in currency of the Russian Federation who correspond to the names and codes of transaction types (further - transaction) specified in appendix 1 to this Instruction (further - data on transactions).

1.5. This Instruction extends to the residents who are legal entities (except for credit institutions and the "Development Bank and Foreign Economic Activity (Vnesheconombank)" state corporation), the physical persons who are the individual entrepreneurs or persons who are engaged in the procedure established by the legislation of the Russian Federation in private practice (further in case of joint mentioning - residents).

This Instruction extends to physical persons - residents when implementing of currency transactions by them in the foreign currency and (or) currency of the Russian Federation connected with provision to nonresidents of loans and return from nonresidents of such loans with use of the bank accounts (deposits) (further - the physical person - the resident).

Requirements of this Instruction extend to nonresidents, except for physical persons.

1.6. This Instruction does not extend to implementation of account transactions, opened in the Bank of Russia, and also to implementation of transactions by the federal executive bodies which are specially authorized by the Government of the Russian Federation on implementation of currency transactions according to part 5 of article 5 of the Federal law "About Currency Control and Currency Exchange Control".

Chapter 2. Representation by residents of the documents connected with carrying out transactions. Submission of information by nonresidents when implementing transactions

2.1. The resident when carrying out transaction on transfer of foreign currency on transit account shall submit to authorized bank the documents connected with carrying out transactions, no later than fifteen working days after date of transfer of the foreign currency on transit account specified in the notification of authorized bank on its transfer transit account, except as specified, established by Items 2. 6, 2.7 and paragraph the second Item 2.8 of this Instruction.

The documents connected with carrying out transactions on transfer of foreign currency on transit account are represented by resident to authorized bank along with the order about write-off of foreign currency from transit account or without submission of the order about write-off of foreign currency from transit account.

2.2. The resident has the right to give the order to authorized bank about write-off from the transit account of the foreign currency enlisted on it before representation according to Item 2.1 this Instruction of the documents connected with carrying out transactions on condition of submission by the resident to authorized bank of information on the transaction type code corresponding to the name of transaction type specified in appendix 1 to this Instruction (further - transaction type code), in case of transfer of foreign currency on transit account of resident.

Informing authorized bank by the resident on transaction type code in the specified in paragraph one of this Item case is performed according to the procedure, established by authorized bank in coordination with resident.

2.3. The authorized bank on transaction of transfer of foreign currency on transit account of resident independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including transaction type code, in the following terms:

in case of submission by the resident of information on code of transaction type specified in Item 2.2 of this Instruction before submission of the documents connected with carrying out transactions - no later than two working days following behind day of submission of such information by the resident to authorized bank;

in case of representation by the resident of the documents connected with carrying out transactions - no later than two working days following behind day of their submission by the resident to authorized bank.

2.4. In case of submission by the resident to authorized bank of the documents connected with carrying out transactions after submission of information on transaction type code according to Item 2.2 of this Instruction, in case of transfer of foreign currency on transit account the authorized bank performs check of compliance of information of the resident on code of transaction type specified by authorized bank in data on transactions, the documents submitted by the resident connected with carrying out transactions.

If by results of verification of such documents connected with carrying out transactions it is required to change the transaction type code which is earlier specified by authorized bank in data on transactions, the authorized bank independently makes changes about transaction type code to data on transactions in time, established by the paragraph third Item 2.3 of this Instruction.

2.5. The resident in case of write-off of foreign currency from its settlement account in foreign currency along with the order about write-off of foreign currency shall submit the documents connected with carrying out the transactions, except as specified, specified in Items 2.6 and 2 to authorized bank. 7, paragraph the second Item 2. 8, Item 10.11 and Chapter 14 of this Instruction.

The authorized bank performs write-off of foreign currency from the settlement account of resident in foreign currency only in case of submission by the resident to authorized bank of the documents connected with carrying out the transactions, except as specified, specified in Items 2.6 and 2. 7, paragraph the second Item 2. 8, Item 10.11 and Chapter 14 of this Instruction.

The authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including code of transaction type which corresponds to the name of transaction type specified in appendix 1 to this Instruction in case of write-off of foreign currency from the settlement account of resident in foreign currency based on the documents submitted by resident to authorized bank connected with carrying out transactions no later than two working days following behind day of write-off of foreign currency from the settlement account of resident in foreign currency.

2.6. The resident shall not submit the documents connected with carrying out transactions to authorized bank when implementing foreign currency transactions in the following cases:

in case of collection from resident of money in accordance with the legislation of the Russian Federation;

in case of write-off of foreign currency from the settlement account of resident in foreign currency by direct debiting with the consent of the resident (the acceptance, including in advance this acceptance) provided between resident and authorized bank in accordance with the legislation of the Russian Federation about national payment system;

when implementing transactions between resident and authorized bank in which the settlement account in foreign currency is opened for resident;

in case of write-off by the resident of foreign currency from the settlement account in foreign currency and its transfer on the settlement account in foreign currency, into the account on foreign currency deposit, opened in one authorized bank, in case of write-off of foreign currency from the account on the deposit, transfer of foreign currency into the account on foreign currency deposit, in case of introduction (removal) of cash foreign currency on the settlement account (from the settlement account) in foreign currency;

in case of write-off by the resident of foreign currency from the settlement account in foreign currency for benefit of the physical person - the nonresident, connected with implementation of pension payments, compensations, benefits and other payments in the cases established by the legislation of the Russian Federation on provision of pensions and insurance;

when implementing by the resident of the transactions connected with write-off of foreign currency from the settlement account of resident in foreign currency with use of bank card, except for case of implementation of currency transactions under the agreement accepted on accounting by authorized bank according to the Section II of this Instruction;

when implementing by the resident of the transactions connected with payment under the letter of credit, except as specified, specified in Chapter 14 of this Instruction;

in case of write-off by the resident of foreign currency from the settlement account in foreign currency for transfer to the settlement account in foreign currency, into the account on foreign currency deposit in other authorized bank.

In the cases specified in paragraphs the second - the ninth this Item, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including code of transaction type which corresponds to the name of transaction type containing in appendix 1 to this Instruction on such transactions. The data specified in this Item are reflected authorized bank in data on transactions no later than two working days following behind day of transfer of foreign currency into the account of resident in foreign currency (write-offs of foreign currency from the account of resident in foreign currency).

2.7. In case of transfer of foreign currency on transit account of resident or write-off of foreign currency from the settlement account in foreign currency of resident under the agreement signed with the nonresident, the amount of obligations on whom is equal or does not exceed in equivalent 600 thousand rubles (further - the contract, the amount of obligations under which does not exceed 200 thousand rubles in equivalent), resident shall provide in the procedure established by authorized bank in authorized bank information on the transaction type code corresponding to the name of transaction type specified in appendix 1 to this Instruction.

The amount of agreement obligations, specified in paragraph one of this Item, is determined for date of the conclusion of the agreement or in case of change of the amount of agreement obligations for date of the conclusion of the last changes (amendments) to the agreement providing such change of the amount. The amount of agreement obligations, specified in paragraph one of this Item, is calculated on the official rate of foreign currencies in relation to the ruble established by the Bank of Russia or if the official rate of foreign currencies in relation to ruble is not established by the Bank of Russia, at the foreign exchange rate established by the different way recommended by the Bank of Russia (further - the foreign exchange rate in relation to ruble).

2.8. In case of write-off of foreign currency from the clearing bank account in foreign currency of resident - the clearing organization for the agreement on rendering clearing services or in case of transfer of foreign currency on the clearing bank account in foreign currency of resident - the clearing organization for the agreement on rendering clearing services the resident - the clearing organization shall submit to authorized bank the documents connected with carrying out transactions on write-off or transfer of foreign currency in case of payment of remuneration of the clearing organization for the agreement on rendering clearing services on which according to the Section II of this Instruction the requirement about its registration is provided.

In other cases which are not connected with payment of remuneration of the clearing organization for the agreement on rendering clearing services, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including code of transaction type which corresponds to the name of transaction type specified in appendix 1 to this Instruction, in time, stipulated in Item 2.9 these Instructions.

2.9. The authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction for the transactions specified in Item 2.7 and the paragraph the second Item 2.8 of this Instruction, including transaction type code, based on information on code of transaction type or the documents connected with carrying out transactions provided by resident (in case of their submission by the resident to authorized bank), and (or) other information which the authorized bank in connection with carrying out transactions of resident, in the following terms has:

in case of transfer of foreign currency on transit account of resident - no later than two working days following behind day of representation by the resident to authorized bank of information on transaction type code;

in case of write-off of foreign currency from the account of resident in foreign currency - no later than two working days following behind day of write-off of foreign currency from the account of resident in foreign currency.

2.10. The resident, including the financial agent (factor) - the resident specified in part 5 of article 19 of the Federal law "About Currency Control and Currency Exchange Control" (further - the financial agent (factor) - resident), when implementing the transaction connected with write-off of currency of the Russian Federation from the settlement account in currency of the Russian Federation opened in authorized bank which corresponds to the transaction type specified in appendix 1 to this Instruction, except as specified, specified in Items 2.14 and 2.15 and the paragraph the second Item 2.16 of this Instruction shall submit at the same time following documents to authorized bank:

the order about money transfer provided by the Provision of the Bank of Russia of June 29, 2021 No. 762-P "About rules of implementation of money transfer", the registered Ministry of Justice of the Russian Federation on August 25, 2021, registration No. 64765, drawn up taking into account requirements, stipulated in Item 2.13 these Instructions (further - the settlement document on transaction);

the documents connected with carrying out transactions.

2.11. In the cases specified in Item 2.10 of this Instruction, the authorized bank performs write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation only in case of submission by the resident to authorized bank of the documents connected with carrying out the transactions, except as specified, established by Items 2.14 and 2.15 and the paragraph the second Item 2.16 of this Instruction.

2.12. The authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including transaction type code on the transactions specified in Item 2.10 of this Instruction, based on the documents connected with carrying out transactions no later than two working days following behind day of write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation.

2.13. The settlement document on transaction before text part in the detail "Purpose of payment" shall contain code of transaction type which corresponds to the name of transaction type specified in appendix 1 to this Instruction, and also the data containing in the documents submitted by resident connected with carrying out transactions.

Information on code of transaction type shall be put into braces and have the following appearance:

{ VO <transaction type code> }.

Spaces (gaps) in braces are not allowed.

The symbol of "VO" is specified capital Latin letters (for example, {VO11100}).

2.14. The resident shall not submit to authorized bank the settlement document on the transactions and documents connected with carrying out transactions in the following cases:

in case of collection from resident for benefit of the nonresident of money in accordance with the legislation of the Russian Federation;

in case of write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation by direct debiting with the consent of the resident (the acceptance, including in advance this acceptance) provided between resident and authorized bank in accordance with the legislation of the Russian Federation about national payment system;

when implementing by the resident of transactions with use of bank cards, except as specified implementation of agreement settlements, accepted on accounting by authorized bank according to the Section II of this Instruction;

in case of write-off by the resident of currency of the Russian Federation from the settlement account in currency of the Russian Federation for benefit of the physical person - the nonresident, connected with implementation of pension payments, compensations, benefits and other payments in the cases established by the legislation of the Russian Federation on provision of pensions and insurance;

when implementing by the resident of the transactions connected with payment under the letter of credit, except as specified, specified in Chapter 14 of this Instruction.

In the cases specified in paragraphs the second - pole of this Item, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including the transaction type code corresponding to the name of transaction type given in appendix 1 to this Instruction. The data specified in this Item are reflected authorized bank in data on transactions no later than two working days following behind day of transfer of currency of the Russian Federation on the settlement account of resident in currency of the Russian Federation (write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation).

2.15. In case of write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation under the contract, the amount of obligations under which does not exceed 600 thousand rubles in equivalent, the resident shall submit to authorized bank the settlement document on transaction.

2.16. In case of write-off of currency of the Russian Federation from the clearing bank account in currency of the Russian Federation of resident - the clearing organization for the agreement on rendering clearing services for benefit of the nonresident the resident - the clearing organization shall submit to authorized bank the settlement document on the transactions and documents connected with carrying out transactions in case of payment of remuneration of the clearing organization for the agreement on rendering clearing services on which according to the Section II of this Instruction the requirement about its registration is provided.

In other cases which are not connected with payment of remuneration of the clearing organization for the agreement on rendering clearing services, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including code of transaction type which corresponds to the name of transaction type given in appendix 1 to this Instruction, in time, stipulated in Item 2.17 these Instructions.

2.17. The authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction for the transactions specified in Item 2.15 and the paragraph the second Item 2.16, including transaction type code, based on information containing in the settlement document on transaction or the documents connected with carrying out transactions (in case of their representation by the resident in authorized bank), and (or) other information which the authorized bank in connection with carrying out transactions of resident has. The data specified in this Item are reflected authorized bank in data on transactions no later than two working days following behind day of write-off of currency of the Russian Federation from the settlement account of resident in currency of the Russian Federation.

2.18. The nonresident when implementing the transaction connected with write-off of currency of the Russian Federation from the bank account opened in authorized bank in currency of the Russian Federation shall submit to authorized bank the settlement document on transaction with indication of in it according to the procedure, the stipulated in Item 2.13 these Instruction, code of transaction type which corresponds to the name of transaction type specified in appendix 1 to this Instruction, except for the following cases:

in case of collection from the nonresident of money in accordance with the legislation of the Russian Federation;

in case of write-off of currency of the Russian Federation from the bank account of the nonresident in currency of the Russian Federation by direct debiting with the consent of the nonresident (the acceptance, including in advance this acceptance) provided between the nonresident and authorized bank in accordance with the legislation of the Russian Federation about national payment system;

when implementing transactions in currency of the Russian Federation between the nonresident and authorized bank in which the bank account in currency of the Russian Federation is opened for the nonresident;

in case of transfer of currency of the Russian Federation by the nonresident from the bank account in currency of the Russian Federation for other bank account of the nonresident, the account on currency deposit of the Russian Federation the nonresident opened in one authorized bank in case of transfer of currency of the Russian Federation by the nonresident from the account on currency deposit of the Russian Federation on the bank account;

in case of transfer of currency of the Russian Federation by the nonresident from the bank account in currency of the Russian Federation with use of bank card.

In the cases specified in paragraphs the second - pole of this Item, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including transaction type code, based on information containing in the settlement document on transaction and (or) other information, available authorized bank which the authorized bank in connection with carrying out transactions of the nonresident has. The specified information is reflected authorized bank in data on transactions no later than two working days after day of write-off of currency of the Russian Federation from the bank account of the nonresident in currency of the Russian Federation in time.

2.19. If the authorized bank by the resident (nonresident) is granted the right to independently constitute the settlement document on transaction with indication of in it transaction type code based on the documents connected with carrying out transaction, the authorized bank independently constitutes the settlement document on transaction with indication of in it transaction type code.

2.20. In case of change of the data containing in provided by residents according to this Chapter to authorized bank of information on code of transaction type and (or) in the documents connected with carrying out transactions as a result of which it is necessary to change the transaction type code which is earlier reflected by authorized bank in data on transactions resident in time no later than fifteen working days after date of document creation confirming such changes shall provide them to authorized bank.

Date of execution of the document confirming such changes the latest date of its signing on term or date of its introduction in force or in case of lack of these dates - date of its creation is considered.

The authorized bank independently reflects changes about transaction type code in data on transactions no later than two working days following behind day of submission of such documents by the resident to authorized bank.

2.21. If the documents submitted by resident according to this Chapter connected with carrying out transactions contain not enough information for reflection of code of transaction type in data on transactions, the authorized bank shall request from resident and the resident shall submit the additional documents and (or) information allowing on their basis to specify in data on transactions the transaction type code corresponding to the performed operation, according to the procedure and the terms established by authorized bank.

The resident has the right to submit to authorized bank without its request the additional documents and (or) information allowing on their basis to specify the transaction type code corresponding to the performed operation in data on transactions.

2.22. In case of transfer of foreign currency on transit account of resident, in case of write-off of foreign currency from the settlement account in foreign currency of resident, in case of transfer of currency of the Russian Federation on the settlement account in currency of the Russian Federation of resident, in case of the write-off of currency of the Russian Federation from the settlement account in currency of the Russian Federation of resident under the agreements accepted on accounting by authorized bank according to the Section II of this Instruction, resident according to the procedure established by authorized bank in coordination with resident shall provide in authorized bank information on the unique agreement number assigned according to the procedure, established by this Instruction. Information specified in this Item is submitted by resident in authorized bank within the following terms:

in case of transfer of foreign currency on transit account - along with submission of information on code of transaction type or the documents connected with carrying out the transactions allowing on their basis to specify in data on transactions the transaction type code corresponding to the performed operation, depending on what of the specified events will come earlier;

in case of transfer of currency of the Russian Federation on the settlement account in currency of the Russian Federation - no later than fifteen working days after date of its transfer on the settlement account of the resident specified in the statement on transactions on the account or in other document transferred by authorized bank to resident which contains information on transfer of currency of the Russian Federation on this settlement account of resident (further - the statement on transactions on the account);

in case of write-off of foreign currency from the settlement account in foreign currency - along with the order about write-off of foreign currency;

in case of write-off of currency of the Russian Federation from the settlement account in currency of the Russian Federation - along with the settlement document on transaction.

Transaction on write-off of foreign currency or currency of the Russian Federation from the account of resident is not performed under the agreement which is not registered in authorized bank according to the Section II of this Instruction.

2.23. In case of the transfer of currency of the Russian Federation on the settlement account of resident in currency of the Russian Federation under the agreements accepted on accounting by authorized bank according to the Section II of this Instruction, resident according to the procedure approved by authorized bank with resident shall submit to authorized bank the documents connected with carrying out transactions no later than fifteen working days after date of its transfer on the settlement account of the resident specified in the statement on transactions on the account.

In case of transfer of currency of the Russian Federation on the settlement account of resident in currency of the Russian Federation which arrived from the nonresident in case of disagreement of resident with the transaction type code specified in the settlement document which arrived from the nonresident on transaction or in case of absence in the settlement document on transaction of code of transaction type resident along with the documents connected with carrying out transactions, having the right to provide information on the transaction type code corresponding to such documents in authorized bank.

2.24. In case of write-off by the resident who registered the agreement, the foreign currency or currency of the Russian Federation which are advance payments under such agreement accepted on accounting by authorized bank according to the Section II of this Instruction, the resident shall provide to authorized bank according to the procedure, established by authorized bank in coordination with resident, information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation according to appendix 3 to this Instruction.

Transaction on write-off of foreign currency or currency of the Russian Federation from the settlement account of the resident which registered the agreement, being advance payments under such agreement accepted on accounting by authorized bank according to the Section II of this Instruction is not performed if the resident in case of submission of the order about write-off of foreign currency or currency of the Russian Federation does not provide information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation.

In case of change of information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation the resident shall submit to authorized bank the documents confirming change of the specified information, no later than fifteen working days after date of execution of such documents according to the procedure, established by authorized bank in coordination with resident.

Date of execution of the document confirming such changes the latest date of its signing on term or date of its introduction in force or in case of lack of these dates - date of its creation is considered.

2.25. The authorized bank in coordination with resident has the right to inform the resident on code of transaction type which is reflected by it in data on transactions according to Chapter 3 of this Instruction, according to the procedure, the established representative by bank in coordination with resident.

In case of disagreement of resident with the transaction type code specified by authorized bank the resident has the right to provide in authorized bank information on change of code of transaction type and the documents connected with carrying out transaction, according to the procedure and the terms determined by authorized bank.

In case of the consent of authorized bank with change of code of transaction type based on the provided resident of information on change of code of transaction type and the documents connected with carrying out transaction, the authorized bank shall change (to correct) the data on transaction type code specified in data on transactions and the sheet of bank control no later than two working days after date of submission by the resident of information on change of code of transaction type and the documents connected with carrying out transaction.

2.26. The physical person - the resident in case of write-off for benefit of the nonresident of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank by provision of loan shall provide to the nonresident according to the loan agreement on the amount exceeding 600 thousand rubles in equivalent to authorized bank according to the procedure, established by authorized bank in coordination with the physical person - the resident, the loan agreement signed between the physical person - the resident and the nonresident.

In case of write-off by the physical person - the resident for benefit of the nonresident of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank by provision of loan to the nonresident according to the loan agreement which amount of obligations is equal or exceeds the amount specified in the paragraph the second Item 4.2 of this Instruction, the physical person - the resident shall provide to authorized bank according to the procedure, established by authorized bank in coordination with the physical person - the resident, along with the loan agreement information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation according to appendix 3 to this Instruction. The specified information is not submitted the physical person - the resident repeatedly in authorized bank if earlier it was provided to authorized bank and did not change.

The physical person - the resident in case of transfer of foreign currency or currency of the Russian Federation on the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank on the transaction connected with loan repayment which amount exceeds 600 thousand rubles in equivalent, implementation of interest and other payments by the nonresident according to the loan agreement which code of type is specified in appendix 1 to this Instruction shall give authorized bank information on purpose of such payment and data on the loan agreement specified in the Item 3 of appendix 2 to this Instruction, according to the procedure, established by authorized bank in coordination with the physical person - the resident, no later than thirty working days after day of transfer of foreign currency or currency of the Russian Federation into the account of the physical person in time - the resident.

The authorized bank independently reflects in data on transactions of the data on such transfer or write-off according to appendix 2 to this Instruction for the transactions specified in this Item, including transaction type code, based on provided by the physical person - the resident of documents and (or) information. The data specified in this Item are reflected authorized bank in data on transactions no later than two working days after day of write-off of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation or day of representation by the physical person in time - the resident of information specified in paragraph three of this Item in case of transfer of foreign currency or currency of the Russian Federation on the bank account (contribution) in foreign currency or currency of the Russian Federation.

Chapter 3. Forming by authorized bank of data on transactions

3.1. The authorized bank in the procedure established by it for the purpose of accounting and the reporting shall create data on transactions, in electronic form according to the appendix 2 to this Instruction, specified in appendix 1 to this Instruction, which is carried out by residents and physical persons - residents in foreign currency and in currency of the Russian Federation and nonresidents in currency of the Russian Federation through their accounts opened in this authorized bank.

The authorized bank does not create according to appendix 2 to this Instruction data on the transactions specified in appendix 1 to this Instruction which are performed by residents and nonresidents through their accounts on contribution (deposit) opened in this authorized bank.

3.2. Data on transactions are created also information on code of transaction type, requirements about which submission by residents, physical persons - residents and nonresidents are established by Chapter 2 of this Instruction, and also based on other documents and information which the authorized bank in connection with carrying out transaction of resident, the physical person - the resident, including orders has on money transfer and orders on purchase and (or) sale of foreign currency and (or) which are represented by residents, physical persons - residents and nonresidents in connection with opening and maintaining the bank account (bank deposit), (are adjusted) by authorized bank based on the documents connected with carrying out transactions.

3.3. At the discretion of authorized bank data on transactions can be added with other information, excellent from specified in appendix 2 to this Instruction which the authorized bank in connection with carrying out transactions of resident, the physical person - the resident or the nonresident has.

3.4. The procedure for forming of data on transactions, except for storage durations, is determined by authorized bank independently.

Data on transactions shall be stored by authorized bank in electronic form at least three years after date of the corresponding transaction.

Data on the operations performed under the agreement accepted on accounting by authorized bank according to the Section II of this Instruction shall be stored by authorized bank in electronic form at least three years after date of removal from accounting of the agreement.

3.5. The authorized bank reflects in data on transactions according to appendix 2 to this Instruction of the data on the transactions which are carried out by residents in foreign currency or in currency of the Russian Federation, nonresidents in currency of the Russian Federation whose codes of types are specified in appendix 1 to this Instruction, through their accounts opened in this authorized bank, in time no later than two working days after day of transfer of foreign currency or currency of the Russian Federation into the account of resident, currency of the Russian Federation into the account of the nonresident (write-off of foreign currency or currency of the Russian Federation from the account of resident, currency of the Russian Federation from the account of the nonresident) if other terms are not established by Chapter 2 of this Instruction.

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.