It is registered
Ministry of Justice
Russian Federation
On April 7, 2020 No. 57999
of December 9, 2019 No. 5348-U
About rules of cash calculations
This Instruction based on article 82.3 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; 2011, No. 27, the Art. 3873) (further - the Federal Law "About the Central Bank Russian Federation (Bank of Russia)") establishes rules of cash payments in the Russian Federation in currency of the Russian Federation, and also in foreign currency with observance of requirements of the foreign exchange legislation of the Russian Federation.
1. Cash payments in currency of the Russian Federation, and also in foreign currency with observance of requirements of the foreign exchange legislation of the Russian Federation between legal entities, individual entrepreneurs (further - participants of cash calculations), and also between participants of cash calculations and physical persons are performed by the cash which arrived in cash desk of the participant of cash calculations from its bank account, except as specified, specified in this Item.
Participants of cash calculations have the right to spend the cash which arrived in their cash desks in currency of the Russian Federation for the goods sold by them, the works performed by them and (or) services rendered by them, and also the cash in currency of the Russian Federation received as insurance premiums; received according to the loan agreement (under the agreement of transfer of personal savings) (if participant of cash calculations is the microfinancial organization, pawnshop, agricultural credit consumer cooperative, credit consumer cooperative); received as return of the main amount of debt, percent and (or) penalties (penalty, penalty fee) according to the loan agreement (if participant of cash calculations is the microfinancial organization, pawnshop, agricultural credit consumer cooperative, credit consumer cooperative); received as shares (if participant of cash calculations is the agricultural credit consumer cooperative, credit consumer cooperative); received from the military personnel and faces of civil personnel of the Armed Forces of the Russian Federation as return of the unused cash issued on receipt on the following purposes:
the payments to workers included in salary fund and payments of social nature;
payment of insurance indemnities (insurance sums) for insurance contracts to the physical persons who paid earlier insurance premiums cash;
cash disbursement of money for the personal (consumer) needs of the individual entrepreneur which are not connected with implementation of business activity by him;
payment of goods (except securities), works, services;
cash disbursement of money to workers, and also military personnel and faces of civil personnel of the Armed Forces of the Russian Federation on receipt;
return of money for the services paid earlier with cash and returned goods, outstanding works, not rendered;
cash disbursement of money when implementing transactions of the bank payment agent (subagent) according to requirements of article 14 of the Federal Law of June 27, 2011 No. 161-FZ "About national payment system" (The Russian Federation Code, 2011, No. 27, Art. 3872; 2018, No. 27, the Art. 3952) (further - the Federal Law "About National Payment System");
issue of loans, return of the attracted loans, interest payment and (or) penalties (penalties, penalty fee) on the attracted loans the microfinancial organization, pawnshop - in the amount which is not exceeding 50 thousand rubles according to one loan agreement, but no more than 1 million rubles within one day counting on the microfinancial organization (its separate division), pawnshop (its separate division);
issue of loans, return of the attracted loans, return of means under agreements of transfer of personal savings, payment for use of money under agreements of transfer of personal savings, interest payment on the attracted loans, payment of penalties (penalties, penalty fee) on the attracted loans, under agreements of transfer of personal savings, payment of the amounts of payenakopleniye by credit consumer cooperative, agricultural credit consumer cooperative to physical persons - in the amount which is not exceeding 300 thousand rubles on each of the listed agreements, on each payenakopleniye (share);
issue of loans, return of the attracted loans, interest payment and (or) penalties (penalties, penalty fee) on the attracted loans, payment of the amounts of payenakopleniye by credit consumer cooperative, agricultural credit consumer cooperative to participants of cash calculations - in the amount which is not exceeding 100 thousand rubles on each of the listed agreements, on each payenakopleniye (share).
On determined in paragraphs eleven and the twelfth this Item of the purpose credit consumer cooperative, the agricultural credit consumer cooperative has the right to spend the cash specified in the paragraph the second this Item in the amount no more than 2 million rubles within one day counting on credit consumer cooperative (its separate division), agricultural credit consumer cooperative (its separate division).
2. Credit institutions have the right to spend the cash arriving in their cash desks in currency of the Russian Federation without restriction of the purposes of expenditure, and also in foreign currency with observance of requirements of the foreign exchange legislation of the Russian Federation.
3. Bank payment agents (subagents) have no right to spend the cash in currency of the Russian Federation accepted when implementing transactions according to the Federal Law "About National Payment System" (The Russian Federation Code, 2011, No. 27, Art. 3872; 2019, No. 31, Art. 4423).
Payment agents (subagents) have no right to spend the cash in currency of the Russian Federation accepted when implementing transactions according to the Federal Law of June 3, 2009 No. 103-FZ "About the activities for acceptance of payments of physical persons performed by payment agents" (The Russian Federation Code, 2009, No. 23, Art. 2758; 2018, No. 17, Art. 2429).
4. Cash payments in currency of the Russian Federation and foreign currency between participants of cash calculations within one agreement signed between specified persons can be made in the amount of, not exceeding 100 thousand rubles or the foreign currency amount equivalent to 100 thousand rubles on the official rate of foreign currency in relation to the ruble established by the Bank of Russia according to Item 15 of article 4 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2019, No. 29, the Art. 3857), on date of cash calculations (further - the extreme amount of cash calculations).
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