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The document ceased to be valid since December 17, 2019 according to the Order of the Ministry of Finance of the Russian Federation of August 30, 2019 No. 137n

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in Ministry of Justice

Russian Federation

On January 19, 2012 No. 978

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 4, 2011 No. 123n

About approval of Administrative regulations of execution by the Federal Tax Service of the state function on control of implementation of currency transactions by residents and nonresidents, not being credit institutions or the currency exchanges

According to item 4 of Rules of development and approval of administrative regulations of execution of the state functions approved by the order of the Government of the Russian Federation of May 16, 2011 N 373 (The Russian Federation Code, 2011, N 22, Art. 3169; To N 35, of the Art. 5092), I order:

1. Approve the enclosed Administrative regulations of execution by the Federal Tax Service of the state function on control of implementation of currency transactions by residents and nonresidents, not being credit institutions or the currency exchanges.

2. To impose control of execution of this order on the head of the Federal Tax Service M. V. Mishustin.

Acting Minister of Finance of the Russian Federation

A. G. Siluanov

Appendix

to the Order of the Ministry of Finance of the Russian Federation of October 4, 2011 No. 123n

Administrative regulations of execution by the Federal Tax Service of the state function on control of implementation of currency transactions by residents and nonresidents, not being credit institutions or the currency exchanges

I. General provisions

1.1. Name of the state function

1. Function on control of implementation of currency transactions by residents and nonresidents, not being credit institutions or the currency exchanges (further - residents and nonresidents)

1.2. The name of the federal executive body performing the state function

2. The Federal Tax Service (further - FNS of Russia) and its territorial authorities (further - tax authorities) perform the state function according to part 3 of article 22 of the Federal Law of December 10, 2003 N 173-FZ "About currency control and currency exchange control".

1.3. The list of the regulatory legal acts regulating execution of the state function

3. Execution of the state function is performed according to:

The Federal Law of December 10, 2003 N 173-FZ "About currency control and currency exchange control" (The Russian Federation Code, 2003, N 50, the Art. 4859) (further - the Law N 173-FZ);

The regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of September 30, 2004 N 506 "About approval of the Regulations on the Federal Tax Service" (The Russian Federation Code, 2004, N 40, the Art. 3961);

the order of the Government of the Russian Federation of February 17, 2007 N 98 "About approval of Rules of representation by residents and nonresidents of supporting documents and information when implementing currency transactions to agents of currency exchange control, except for authorized banks" (The Russian Federation Code, 2007, N 9, the Art. 1089) (further - the Resolution N 98).

1.4. Subject of the state control

4. Subject of the state control is observance by residents and nonresidents of the foreign exchange legislation of the Russian Federation and acts of bodies of currency control (further - the foreign exchange legislation).

1.5. The rights and obligations of officials when implementing the state control

5. According to part 1 of article 23 of the Law N 173-FZ tax authorities, and also their officials within the competence have the right:

perform observance by residents and nonresidents of the foreign exchange legislation;

perform completeness and reliability of accounting and the reporting under currency transactions of residents and nonresidents;

request and obtain documents and information which are connected with carrying out currency transactions, opening and account management.

6. According to part 7 of article 23 of the Law N 173-FZ tax authorities, and also their officials shall:

exercise control of observance by residents and nonresidents of the foreign exchange legislation;

provide to bodies of currency exchange control information on the currency transactions performed with their participation, according to the procedure, established by the foreign exchange legislation.

1.6. The rights and obligations of persons concerning which actions for control are performed

7. According to part 1 of article 24 of the Law N 173-FZ the residents and nonresidents performing currency transactions in the Russian Federation have the right:

get acquainted with acts of the inspections which are carried out by tax authorities;

appeal actions (failure to act) of tax authorities and their officials according to the procedure, established by the legislation of the Russian Federation;

on compensation in the procedure for the actual damage caused by wrongful acts (failure to act) of tax authorities, and also their officials established by the legislation of the Russian Federation.

8. According to part 2 of article 24 of the Law N 173-FZ the residents and nonresidents performing currency transactions in the Russian Federation shall:

submit to tax authorities documents and information which are stipulated in Article 23 Laws N 173-FZ;

keep in accordance with the established procedure account and constitute the reporting under the currency transactions performed by them, ensuring safety of the relevant documents and materials within at least three years from the date of making of the corresponding currency transaction, but not earlier than term of a contract.

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