RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of December 15, 2004 No. 637

About approval of the Regulations on conducting cash transactions in national currency in Ukraine

According to article 33 of the Law of Ukraine "About the National Bank of Ukraine" and for the purpose of enhancement of cash calculations the Board of the National Bank of Ukraine DECIDES:

1. Approve Regulations on conducting cash transactions in national currency in Ukraine which are applied.

2. Recognize invalid:

the resolution of Board of the National Bank of Ukraine of 19.02.2001 No. 72 "About approval of the Regulations on conducting cash transactions in national currency in Ukraine", registered in the Ministry of Justice of Ukraine 15.03.2001 for No. 237/5428;

the resolution of Board of the National Bank of Ukraine of 01.08.2001 No. 311 "About approval of Changes to Regulations on conducting cash transactions in national currency in Ukraine", registered in the Ministry of Justice of Ukraine 21.08.2001 for No. 731/5922;

the resolution of Board of the National Bank of Ukraine of 16.10.2001 No. 432 "About modification of the Regulations on conducting cash transactions in national currency in Ukraine", registered in the Ministry of Justice of Ukraine 02.11.2001 for No. 926/6117;

subitem 1.12 of the resolution of Board of the National Bank of Ukraine of 04.12.2001 No. 495 "About reduction in compliance to the legislation on legal proceedings of regulatory legal acts of the National Bank of Ukraine", registered in the Ministry of Justice of Ukraine 10.12.2001 for No. 1022/6213;

the resolution of Board of the National Bank of Ukraine of 05.03.2003 No. 81 "About modification of separate regulatory legal acts of the National Bank of Ukraine", registered in the Ministry of Justice of Ukraine 04.04.2003 for No. 268/7589;

the resolution of Board of the National Bank of Ukraine of 18.06.2003 No. 256 "About approval of changes to some regulatory legal acts of the National Bank of Ukraine", registered in the Ministry of Justice of Ukraine 27.06.2003 for No. 527/7848;

the resolution of Board of the National Bank of Ukraine of 25.07.2003 No. 313 "About modification of the Regulations on conducting cash transactions in national currency in Ukraine", registered in the Ministry of Justice of Ukraine 29.07.2003 for No. 649/7970;

Items 1, 2 resolutions of Board of the National Bank of Ukraine of 18.02.2004 No. 62 "About modification of some regulatory legal acts of the National Bank of Ukraine", registered in the Ministry of Justice of Ukraine 09.03.2004 for No. 303/8902;

the resolution of Board of the National Bank of Ukraine of 19.02.2001 No. 69 "About approval of the Instruction about the organization of work on the cash address by organizations of banks of Ukraine", registered in the Ministry of Justice of Ukraine 12.03.2001 for No. 216/5407;

the resolution of Board of the National Bank of Ukraine of 01.08.2001 No. 312 "About approval of Changes to the Instruction about the organization of work on the cash address by organizations of banks of Ukraine", registered in the Ministry of Justice of Ukraine 21.08.2001 for No. 732/5923;

the resolution of Board of the National Bank of Ukraine of 23.07.2002 No. 259 "About approval of Changes to the Instruction about the organization of work on the cash address by organizations of banks of Ukraine", registered in the Ministry of Justice of Ukraine 07.08.2002 for No. 634/6922;

the resolution of Board of the National Bank of Ukraine of 04.06.2003 No. 234 "About modification of separate regulatory legal acts of the National Bank of Ukraine", registered in the Ministry of Justice of Ukraine 11.06.2003 for No. 477/7798.

3. To department of cash currency circulation (N. V. Dorofeyev) after state registration in the Ministry of Justice of Ukraine to bring contents of this resolution to permission of territorial administrations of the National Bank of Ukraine and banks of Ukraine for use in work.

4. To impose control over the implementation of this resolution on the vice-chairman V. L. Krotyuk.

5. The resolution becomes effective in 10 days after official publication.

 

Approved by the Resolution of Board of the National Bank of Ukraine of December 15, 2004 No. 37

Regulations on conducting cash transactions in national currency in Ukraine

This Provision is developed according to article 33 of the Law of Ukraine "About the National Bank of Ukraine", determines procedure for conducting cash transactions in national currency of Ukraine by the companies (entrepreneurs), and also single questions of the organization by banks of work with cash.

1. General provisions

1.1. Requirements of this provision do not extend on:

a) the foreign diplomatic, consular and other official missions located in the territory of Ukraine, the international organizations and their branches which use immunity and diplomatic privileges;

b) representative offices of the foreign organizations and branches which do not perform business activity.

1.2. In this Provision the below-specified terms are used in such value:

the payments connected with compensation - the payments referred to the salary fund and also to other payments which do not belong to this fund according to the Instruction according to the statistics of the salary approved by the order of the State committee of statistics of Ukraine of 13.01.2004 No. 5 and registered in the Ministry of Justice of Ukraine 27.01.2004 for No. 114/8713;

separate divisions - branches, representations, departments and other structural divisions which are allocated with part of property of the economic organizations, performing concerning this property the right of operational use or other ware right, stipulated by the legislation Ukraine;

cash (cash) - bank notes of national currency of Ukraine - banknotes and coins, including change, turnover, commemorative coins which are the valid means of payment;

cash revenue (revenue) - the amount of actually received cash from sales of products (goods, works, services) and non-operating receipts;

cash calculations - cash payments of the companies (entrepreneurs) and physical persons for goods sold (goods, the performed works, the provided services), and also on transactions which are directly not connected with sales of products (goods, works, services) and other property;

the deposited salary - cash which is received by the companies (entrepreneurs) for the payments connected with compensation, but not paid at the scheduled time to certain physical persons;

the magazine of registration receipt and account cash dokumentovdokument which is applied to registration receipt and cash payment orders and other cash documents;

cash desk - the room or the place of implementation of cash calculations, and also acceptance, issue, storage of cash, other values, cash documents;

the cash book - the document of the established form which is applied to implementation of primary cash accounting in cash desk;

the cash order - the source document (receipt or the cash payment order) which is applied to registration of receipts (issue) of cash from cash desk;

cash documents - documents (cash warrants and sheets for payment, settlement documents, receipts of software and hardware complexes of self-service, the sheet of purchase of agricultural products, other profitable and issue cash documents) by means of which according to the legislation of Ukraine cash transactions, reports on use of means, and also the relevant magazines of the established form for registration of these documents and the book of accounting are drawn up;

cash transactions - transactions of the companies (entrepreneurs) among themselves and with physical persons which are connected with receiving and delivery of cash during calculations through cash desk with display of these transactions in the corresponding books of accounting;

the book of accounting - the cash book, the book of accounting of the income and expenses, the book of accounting of the money issued and accepted by the senior teller or the book of accounting of settlement transactions;

the book of accounting of the income and expenses - the document of the established form which is applied according to the legislation of Ukraine to display of movement of cash. The form of the corresponding book of accounting of the income and expenses is established by State Tax Administration of Ukraine;

the book of accounting of the money issued and accepted by the senior teller - the book which is applied to the cash accounting and the paid documents;

the book of accounting of settlement transactions (further - KORO) - strung together and properly the book registered in bodies of the State Tax Service of Ukraine containing daily reports which are constituted based on the relevant settlement documents concerning movement of cash, goods (services);

balance in cash limit in cash desk (further - limit of cash desk) the extreme size of cash amount which can remain in cash desk in off-duty hours;

the non-bank financial institution - the legal entity who according to the Law of Ukraine "About financial services and state regulation of the markets of financial services" provides one or several financial services and is entered in the State register of financial institutions in the procedure established by the legislation of Ukraine. Credit unions, pawnshops, leasing companies, confidential societies, insurance companies, organizations of accumulative provision of pensions, investment funds and the companies and other legal entities whose exclusive type of activity is provision of financial services treat non-bank financial institutions;

operators of mail service - the national operator and other operators (companies) of mail service who according to the Law of Ukraine "About mail service" have powers concerning accomplishment of the corresponding services of mail service;

operational time - part of operational day of bank during which documents for transfer and documents on response which shall be processed, transferred and executed by this bank during the same working day are accepted. Duration of operational time is established by bank independently and is enshrined in its internal regulations;

receipt of cash - carrying out by the companies and entrepreneurs of the cash accounting in cash desk on full amount of its actual receipts in the cash book, the book of accounting of the income and expenses, the book of accounting of settlement transactions;

the translation of cash - introduction of certain amount of cash by the company (entrepreneur) or physical person for the purpose of its transfer into accounts of the relevant company (entrepreneur) or physical person or issue to the receiver in cash form;

the entrepreneur - the physical person performing business activity;

the companies - legal entities (except banks) irrespective of form of business and pattern of ownership (their separate divisions) which are participants of the relations in the sphere of managing, in particular the subjects of managing performing business activity, and also other subjects of managing, public authorities and local government bodies;

non-operating receipts - receipts from transactions which are directly not connected with sales of products (goods, works, services) and other property (including fixed assets, intangible assets, products auxiliary and production of services), including repayment of receivables, debt on loans, free of charge received means, compensation of loss of property, fees in the authorized capital, payments for the property provided in leasing (lease), royalty, the income (percent) from ownership of corporate laws, return of unused subreports, other receipts;

the registrar of settlement transactions (further - RRO) - the device or software and hardware complex in which fiscal functions are realized and which is intended for registration of settlement transactions during sales of goods (provision of services), transactions on purchase sale of foreign currency and/or registration of quantity of the sold goods (the provided services);

the pay book (further - RK) - properly the stitched and strung together book registered in bodies of the State Tax Service of Ukraine containing number settlement receipts which are issued to buyers in the cases determined by the Law of Ukraine "About application of registrars of settlement transactions in the sphere of trade, public catering and services" when registrars of settlement transactions are not applied;

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