Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since January 1, 2018 according to Item 19.3 of the Instruction of the Central bank of the Russian Federation of August 16, 2017 No. 181-I

According to Item 21.1. this Instruction is subject to official publication in "the Bulletin of the Bank of Russia" and becomes effective since October 1, 2012.

It is registered

Ministry of Justice

Russian Federation

On August 3, 2012 No. 25103

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of June 4, 2012 No. 138-I

About procedure for representation by residents and nonresidents to authorized banks of the documents and information connected with carrying out currency transactions, procedure for execution of passports of transactions, and also accounting treatment by authorized banks of currency transactions and control of their carrying out

(as amended on 25-04-2017)

Based on 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. 50, the Art. 7348, the Art. 7351) (further - the Federal Law "About Currency Control and Currency Exchange Control"), 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, the Art. 5973), the Federal Law "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; No. 15, Art. 1447; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; №30, of Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 19, Art. 2291; 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, the Art. 7351) 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 May 31, 2012 No. 10) the Bank of Russia establishes the following procedure for submission by residents and nonresidents to authorized banks of documents and information which are connected with carrying out currency transactions, procedure for execution of passports of transactions, and also accounting treatment by authorized banks of currency transactions and control of their carrying out.

Section I. Representation by residents and nonresidents to authorized banks of documents and information which are connected with carrying out currency transactions. Storage by authorized bank of data on the currency and other transactions performed by residents and nonresidents

Chapter 1. General provisions

1.1. The concepts and terms used in this Instruction are applied in the values determined in civil, bank, currency, customs and other industries of the legislation of the Russian Federation.

1.2. For the purpose of the organization of work according to this Instruction the 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 (further - the responsible person), including to sign the documents specified in this Instruction and to certify paper documents impress of a seal of authorized bank, used for the purposes of currency exchange control (further - seal of authorized bank).

The responsible person and seal of authorized bank affirm the administrative act of authorized bank.

1.3. The documents specified regarding the 4th article 23 of the Federal law "About Currency Control and Currency Exchange Control", connected with carrying out currency transactions (further - the documents connected with carrying out currency transactions), represented by resident to authorized bank according to this Instruction shall conform to the requirements established by part 5 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" and can be represented by resident to authorized bank in the original or in the form of properly verified copy.

The procedure for registration (assurance) for copies of the documents connected with carrying out currency transactions can be approved by authorized bank with resident.

1.4. Documents and information, requirements about which submission are established by this Instruction, are represented by the resident (nonresident) to authorized bank on paper and (or) in electronic form according to the procedure, approved by authorized bank with the resident (nonresident).

1.5. The certificate of currency transactions and the certificate of supporting documents, procedure which cases and terms of representation are established by this Instruction are accounting forms on currency transactions of residents.

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

Requirements of this Instruction do not extend to nonresidents - physical persons.

1.7. This Instruction does not extend to implementation of currency transactions on the accounts opened in the Bank of Russia and also to implementation of currency 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. Procedure for representation by residents to authorized banks of documents and information when implementing currency transactions in foreign currency

2.1. The resident when implementing the transactions connected with transfer of foreign currency on transit account or with write-off of foreign currency from the settlement account in foreign currency represents to authorized bank (branch of authorized bank) (further - authorized bank, except for direct specifying on branch of authorized bank) at the same time following documents:

certificate of currency transactions;

the documents connected with carrying out the currency transactions specified in the certificate of currency transactions.

In the certificate of currency transactions represented by resident when implementing the transactions connected with transfer of foreign currency on transit account information on transactions on write-off of the enlisted foreign currency from transit account can be specified.

When implementing the transactions connected with transfer of foreign currency on transit account or with write-off of foreign currency from the settlement account in foreign currency under the agreement (contract) signed with the nonresident, the amount of obligations on whom is equal or does not exceed 1 thousand dollars of the USA in equivalent, the resident represents the certificate of currency transactions, and has the right not to submit the documents specified in it connected with carrying out currency transaction. The amount of agreement obligations (contract) is determined for date of the conclusion of the agreement (contract) or in case of change of the amount of the agreement obligations (contract) for date of the conclusion of the last changes (amendments) to the agreement (contract) providing such changes by 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).

2.2. The certificate of currency transactions is filled in with resident in one copy according to appendix 1 to this Instruction.

2.3. The certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are submitted by resident in authorized bank within the following terms (except as specified, established by Items 2.5 - 2.9 these Instructions):

in case of transfer of foreign currency on transit account - no later than 15 working days after the date of its transfer specified in the notification of authorized bank on its transfer on transit account;

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

2.4. The certificate of currency transactions is not filled in with resident and it is not represented in authorized bank in the following cases:

in case of collection from resident of money in accordance with the legislation of the Russian Federation, including in case of money recovery by the bodies performing control functions and collection according to executive documents;

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

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

in case of write-off according to the foreign exchange legislation of the Russian Federation resident of foreign currency from the settlement account in foreign currency opened in authorized bank, and its transfer on the settlement account in foreign currency of other resident opened in this authorized bank, except for case of transfer of foreign currency into the account of resident on the agreement of financing under concession of monetary claim (factoring) and (or) the agreement on the subsequent concession of monetary claim in the case specified in Item 12.15 of this Instruction;

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;

if the contract between authorized bank and resident provides that to authorized bank the right based on represented by resident within terms, stipulated in Item 2.3 these Instructions, the documents connected with carrying out currency transactions is submitted and other information to fill in the certificate of currency transactions. In this case the certificate of currency transactions is filled in with authorized bank independently with adherence to deadlines, stipulated in Item 2.3 these Instructions.

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 on provision of pensions and insurance.

2.5. When implementing by the resident of the currency transactions connected with write-off of foreign currency from the settlement account in foreign currency with use of bank card, the certificate of currency transactions and the documents connected with carrying out such currency transactions are not represented to authorized bank, except for case of implementation of currency transactions under the contract under which the transaction certificate is drawn up. In this case the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are submitted by resident no later than 15 working days in time after month in which the corresponding currency transaction with use of bank card was performed.

2.6. When implementing by the resident of the currency transactions in foreign currency connected with contract settlements (credit agreement) on which the transaction certificate is drawn up through the account of resident opened in bank outside the territory of the Russian Federation (further - nonresident bank), the certificate of currency transactions with the statements (copies of statements) on transactions on the account in nonresident bank confirming implementation of the currency transactions specified in it under the contract (credit agreement) attached to it are represented by resident to authorized bank in which the transaction certificate, in time no later than 30 working days after month in which the specified currency transactions were performed is drawn up.

2.7. When implementing in the cases specified in Chapter 12 of this Instruction, the currency transactions connected with contract settlements (credit agreement) on which the transaction certificate is drawn up the third party - the resident (other person - the resident, the resident who does not draw up the transaction certificate) the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are represented by the resident which drew up the transaction certificate, according to the procedure, established by Chapter 12 of this Instruction.

2.8. When implementing by the resident of the currency transactions in foreign currency connected with contract settlements on which the transaction certificate, with carrying out payment under the letter of credit is drawn up the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are represented by resident according to the procedure, established by Chapter 16 of this Instruction.

2.9. In case of change of the data containing in the certificate of currency transactions accepted by authorized bank (except for changes of data on authorized bank or about resident), the resident in time no later than 15 working days after date of document creation confirming such changes represents to authorized bank the new certificate of currency transactions completed according to the procedure, established by appendix 1 to this Instruction, and containing the corrected data (further - the adjusting certificate of currency transactions), with application of documents, confirming such changes.

Date of the registration specified in this paragraph of the document, confirming such changes is 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.

If the authorized bank is granted the right based on the documents submitted by resident confirming such changes with adherence to deadline, this Item established by paragraph one, to change containing in the certificate of currency transactions of the data which is earlier accepted by authorized bank, the authorized bank independently fills in the adjusting certificate of currency transactions.

2.10. In case of disagreement of resident with contents of information in the certificate of currency transactions completed with authorized bank according to the paragraph the seventh Item 2.4 of this Instruction, the resident in time no later than 15 working days after the date of receipt of the certificate of currency transactions completed with authorized bank submits within authorized bank the adjusting certificate of currency transactions containing the corrected data with appendix of the statement constituted in any form with indication of in it disagreement reasons with contents of the certificate of currency transactions completed with authorized bank, and appendix of the additional documents (in case of their availability) connected with carrying out currency transactions if they were not earlier provided to authorized bank.

Chapter 3. Procedure for representation by residents and nonresidents to authorized banks of documents and information when implementing currency, and also other transactions in currency of the Russian Federation

3.1. Resident when implementing the currency 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 and also the financial agent (factor) - resident to which the monetary claim (including as a result of the subsequent concession) following from the agreement (contract) signed by the nonresident with the resident who is subject to its terms and conditions the person giving to this nonresident goods, performing for it works, rendering him services, transferring it information and results of intellectual activities, including exclusive rights to them is yielded (further - the financial agent (factor) - resident), in case of write-off of currency of the Russian Federation from the settlement account for benefit of resident according to the agreement of financing under concession of monetary claim (factoring) and (or) the agreement on the subsequent concession of monetary claim submit authorized bank at the same time following documents:

the order about money transfer provided by the regulation of the Bank of Russia regulating rules of implementation of money transfer taking into account features of its creation, stipulated in Item 3.2 these Instructions (further - the settlement document on currency transaction);

the documents connected with carrying out the transaction specified in the settlement document.

When implementing the transactions connected with write-off of currency of the Russian Federation from the settlement account in currency of the Russian Federation opened in authorized bank under the agreement (contract) signed with the nonresident, the amount of obligations on whom is equal or does not exceed 1 thousand dollars of the USA in equivalent, the resident submits the settlement document on currency transaction, and has the right not to submit the documents connected with carrying out the transaction specified in the settlement document. The amount of agreement obligations (contract) is determined for date of the conclusion of the agreement (contract) or in case of change of the amount of the agreement obligations (contract) for date of the conclusion of the last changes (amendments) to the agreement (contract) providing such changes by the foreign exchange rate in relation to ruble.

3.2. The settlement document on currency transaction before text part in detail "Purpose of payment" shall contain transaction type code from the list of currency and other transactions of residents and nonresidents given in appendix 2 to this Instruction (further - code of type of currency transaction) which corresponds to purpose of payment, and also the data containing in the documents submitted by resident connected with carrying out the specified currency transaction.

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

{ VO <code of type of currency transaction> }.

Spaces (gaps) in braces are not allowed.

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

3.3. The settlement document on currency transaction is not constituted and it is not represented resident in authorized bank 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, including in case of money recovery by the bodies performing control functions and collection according to executive documents;

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

when implementing by the resident of currency transactions with use of bank cards;

when implementing by the resident of the currency transactions connected with payment under the letter of credit.

3.4. The nonresident when implementing the currency 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 submits to authorized bank the settlement document on currency transaction with indication of in it according to the procedure, the stipulated in Item 3.2 these Instruction, code of type of currency transaction which corresponds to purpose of payment, except for the following cases:

in case of collection from the nonresident of money in accordance with the legislation of the Russian Federation, including in case of money recovery by the bodies performing control functions and collection according to executive documents;

if the agreement or different way in accordance with the legislation of the Russian Federation about national payment system between the nonresident and authorized bank provide write-off of currency of the Russian Federation from its bank account in currency of the Russian Federation by direct debiting with the consent of the nonresident (the acceptance, including in advance this acceptance);

when implementing currency 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 code of type of currency transaction at the discretion of the nonresident can be specified in the settlement document on currency transaction proceeding from nature of the performed currency transaction if the corresponding code of type of currency transaction contains in appendix 2 to this Instruction.

3.5. The contract between authorized bank and the resident (nonresident) can provide that the authorized bank is granted the right independently to constitute the settlement document on currency transaction with indication of in it code of type of currency transaction based on the documents connected with carrying out this currency transaction, represented by the resident (nonresident) before implementation of currency transaction according to the procedure approved by authorized bank with the resident (nonresident).

3.6. The resident represents to authorized bank the certificate of currency transactions and the documents connected with carrying out the transactions specified in it in the following cases:

when implementing the currency transactions connected with transfer on the settlement account of resident in currency of the Russian Federation of currency of the Russian Federation which arrived from the nonresident and (or) with write-off from its settlement account in currency of the Russian Federation of currency of the Russian Federation for benefit of the nonresident under the contract (credit agreement) under which the transaction certificate is drawn up;

in case of transfer on the settlement account of resident in currency of the Russian Federation currencies of the Russian Federation which arrived from the financial agent (factor) - resident under the agreement of financing under concession of monetary claim and (or) to the agreement on the subsequent concession of the monetary claim following from the agreement (contract) signed between the resident and the nonresident on whom the transaction certificate is drawn up;

when implementing the currency transactions connected with transfer on the settlement account of the financial agent (factor) - resident in currency of the Russian Federation currencies of the Russian Federation which arrived from the nonresident under the agreement (contract) which is not providing execution of the transaction certificate. In this case the financial agent (factor) - the resident specifies in the certificate of currency transactions code of type of currency transaction, proceeding from being of obligations and contract type on which calculations of the nonresident are perfromed (for the goods transferred to the nonresident, the works rendered to him services performed for it, transferred to it information and results of intellectual activities, including exclusive rights to them).

The resident has the right to provide the certificates of currency transactions and the documents connected with carrying out the currency transactions specified in it specified in this Item in case of transfer on its settlement account in currency of the Russian Federation of currency of the Russian Federation which arrived from the nonresident when implementing the currency transactions which are not providing execution of the transaction certificate in the case specified in Item 3.14 of this Instruction.

3.7. The certificate of currency transactions is filled in with resident in one copy according to appendix 1 to this Instruction.

3.8. The certificate of currency transactions and the documents connected with carrying out the transactions specified in it are submitted by resident in authorized bank within the following terms (except as specified, established by Items 3.10 - 3.13 and 3.15 these Instructions):

in case of transfer of currency of the Russian Federation on the settlement account in currency of the Russian Federation - no later than 15 working days after the date of its transfer specified in the statement from the settlement account of resident or in other document transferred by authorized bank to resident which contains information on transfer on this settlement account of resident of currency of the Russian Federation;

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 currency transaction.

3.9. The contract between authorized bank and resident can provide that to authorized bank the right based on represented by resident within terms, stipulated in Item 3.8 these Instructions, the documents connected with carrying out transactions is submitted and other information to fill in the certificate of currency transactions. In this case the certificate of currency transactions is filled in with authorized bank independently with adherence to deadlines, stipulated in Item 3.8 these Instructions.

In case of disagreement of resident with contents of information in the certificate of currency transactions completed with authorized bank according to paragraph one of this Item, the resident in time no later than 15 working days after the date of receipt of the certificate of currency transactions completed with authorized bank submits within authorized bank the adjusting certificate of currency transactions containing the corrected data with appendix of the statement constituted in any form with indication of in it disagreement reasons with contents of the certificate of currency transactions completed with authorized bank, and appendix of the additional documents (in case of their availability) connected with carrying out currency transactions if they were not earlier provided to authorized bank.

3.10. When implementing by the resident of currency transactions under the contract under which the transaction certificate, connected with write-off of currency of the Russian Federation from its settlement account in currency of the Russian Federation with use of bank card is drawn up the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are represented by resident to authorized bank in time no later than 15 working days after month in which the corresponding currency transaction with use of bank card was performed.

3.11. When implementing by the resident of the currency transactions in currency of the Russian Federation connected with contract settlements (credit agreement) on which the transaction certificate is drawn up through the accounts of resident opened in nonresident bank, the certificate of currency transactions with the statements (copies of statements) on transactions on the account in nonresident bank confirming implementation of the currency transactions specified in it under the contract (credit agreement) attached to it are represented by resident to authorized bank in which the transaction certificate, in time no later than 30 working days after month in which the specified currency transactions were performed is drawn up.

3.12. When implementing in the cases specified in Chapter 12 of this Instruction, the currency transactions connected with contract settlements (credit agreement) on which the transaction certificate is drawn up the third party - the resident (other person - the resident, the resident who does not draw up the transaction certificate) the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are represented by the resident which drew up the transaction certificate, according to the procedure, established by Chapter 12 of this Instruction.

3.13. When implementing by the resident of the currency transactions connected with contract settlements in currency of the Russian Federation on which the transaction certificate, with carrying out payment under the letter of credit is drawn up the certificate of currency transactions and the documents connected with carrying out the currency transactions specified in it are represented by resident according to the procedure, established by Chapter 16 of this Instruction.

3.14. In case of transfer on the settlement account of resident in currency of the Russian Federation of currency of the Russian Federation which arrived from the nonresident in case of disagreement of resident with the code of type of currency transaction specified in the settlement document which arrived from the nonresident on currency transaction or if in the settlement document on currency transaction the code of type of currency transaction, resident was not specified in time, stipulated in Item 3.8 these Instructions, represents the certificate of currency transactions in which specifies the code of type of currency transaction corresponding to the documents which are at the same time submitted by it to authorized bank connected with carrying out such currency transaction including (at the discretion of resident) in case of transfer its settlement account in currency of the Russian Federation currencies of the Russian Federation which arrived from the nonresident when implementing the currency transactions which are not providing execution of the transaction certificate.

3.15. In case of change of the data containing in the certificate of currency transactions accepted by authorized bank (except for changes of data on authorized bank or resident), the resident in time no later than 15 working days after date of document creation confirming such changes represents to authorized bank the adjusting certificate of currency transactions completed according to the procedure, established by appendix 1 to this Instruction, with application of documents, confirming such changes.

Date of the registration specified in this paragraph of the document, confirming such changes is 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.

If the authorized bank is granted the right based on the documents submitted by resident confirming such changes, with adherence to deadline, established by this Item to change containing in the certificate of currency transactions of the data which is earlier accepted by authorized bank, the authorized bank independently fills in the adjusting certificate of currency transactions.

Chapter 4. Storage by authorized bank of data on the currency and other transactions performed by residents and nonresidents

4.1. The authorized bank stores in the electronic form data on the currency and other transactions which are carried out by his resident clients in foreign currency and in currency of the Russian Federation and his nonresident clients in currency of the Russian Federation specified in appendix 2 to this Instruction specified in appendix 3 to this Instruction (further - data on currency transactions), through their accounts opened in this authorized bank. The authorized bank does not store in the electronic form data on the currency transactions performed by residents and nonresidents through their accounts on contribution (deposit) opened in this authorized bank specified in appendix 3 to this Instruction.

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

4.2. Data on currency transactions are created adjusted) by authorized bank based on documents and information, requirements about which submission by residents and nonresidents are established by Chapters 2 and 3 of this Section, and also based on other documents and information which are available at the disposal of authorized bank, including are represented by residents and nonresidents when opening and maintaining the bank account.

In cases if according to this Instruction submission by residents (nonresidents) of documents and information when carrying out currency transactions, authorized bank independently based on the documents which are available for it and information, including orders on money transfer and orders on purchase and (or) sale of foreign currency is not required, creates data on currency transactions.

4.3. At the discretion of authorized bank data on currency transactions can be added with other information.

4.4. Information containing data on currency transaction is stored by authorized bank in electronic form at least three years after date of the corresponding transaction.

Information containing data on the currency transaction performed under the contract (credit agreement) under which the transaction certificate is drawn up is stored by authorized bank in electronic form at least three years after closing date of the transaction certificate.

4.5. The authorized bank on requests of bodies of currency exchange control represents in electronic form and (or) on paper the data on currency transactions which are subject to storage according to requirements of this Chapter which were performed for certain period, or certain clients, or by certain codes of type of currency transactions.

At the same time data presentation on currency transactions shall correspond to sequence of indicators according to appendix 3 to this Instruction.

Section II. Procedure for registration, closing, renewal of the transaction certificate, representation by residents to authorized banks of supporting documents, forming and maintaining the sheet of bank control, the translation of the transaction certificate in other authorized bank and features of accounting of currency transactions according to letters of credit

Chapter 5. General provisions

5.1. Requirements of this Section extend to the following agreements (contracts, agreements, provisional agreements, offers on the conclusion of such agreements (agreements) containing everything essential terms of the contract (the offer, the public offer) concluded between residents and nonresidents, draft agreements (contracts, agreements) which provide implementation of the currency transactions connected with calculations through the accounts of residents opened in authorized banks and (or) through the accounts of residents opened in nonresident banks (further - agreements):

5.1.1. agreements, including the agency agreements, commission agreements, agreements of the order providing when implementing foreign trade activity export from the territory of the Russian Federation or import to the territory of the Russian Federation of goods, except for export (import) of securities in documentary form (further - the contract);

5.1.2. the agreements providing sale (acquisition) and (or) rendering the services connected with sale (acquisition) in the territory of the Russian Federation (outside the territory of the Russian Federation) fuels and lubricants (bunker fuel), food, material inventories and other goods (except for spare parts and the equipment), necessary for ensuring operation and maintenance of vehicles irrespective of their type and appointment along the line or in Items of intermediate stop or the parking (further - the contract);

5.1.3. agreements, including agency agreements, commission agreements, agreements of the order, except for the agreements specified in subitems 5.1. 1, 5.1.2 and 5.1.4 presents of Item providing performance of works, rendering services, information transfer and results of intellectual activities, including exclusive rights on them (further - the contract);

5.1.4. the agreements providing transfer of personal and (or) real estate according to the lease agreement, agreements of finance lease (leasing) (further - the contract);

5.1.5. agreements which subject is obtaining or provision of money in type of loan (loan), return of money according to the credit agreement (loan agreement), and also implementation of other currency transactions connected with obtaining, provision, return of money in type of loan (loan) (except for agreements (contracts (agreements) recognized by the legislation of the Russian Federation kind of loan or equated to loan) (further - the credit agreement).

5.2. Requirements of this Section extend to contracts (credit agreements), the amount of obligations under which is equal or exceeds 50 thousand dollars of the USA in equivalent.

The amount of contract obligations (credit agreement) is determined for date of the conclusion of the contract (credit agreement) or in case of change of the amount of contract obligations (credit agreement) for date of the conclusion of the last changes (amendments) to the contract (credit agreement) providing such changes by the foreign exchange rate in relation to ruble.

Chapter 6. Procedure for execution of the transaction certificate

6.1. The resident which is the contract party (credit agreement) specified in Chapter 5 of this Instruction draws up in authorized bank the transaction certificate according to appendix 4 to this Instruction (in form 1 when implementing currency transactions under the contract and in form 2 when implementing currency transactions according to the credit agreement) (further - PS) and performs the currency transactions connected with contract settlements (credit agreement), only through the accounts opened in the authorized bank which drew up PS, or in the authorized bank which accepted the contract (credit agreement) and PS on it which is earlier drawn up in other authorized bank on servicing, and (or) through the account of resident opened in nonresident bank, except as specified, specified in Chapter 12 of this Instruction.

For the purpose of this Instruction it is necessary to understand head office of authorized bank or branch of authorized bank as the authorized bank specified in this Item (further - PS bank).

When implementing all currency transactions connected with payment under the contract (credit agreement) specified in Chapter 5 of this Instruction on which the requirement about registration of PS is established through the accounts of resident opened in nonresident bank, the resident which is the party under such contract (credit agreement) submits the documents and information specified in Item 6.6 of this Instruction to any authorized bank in which it has settlement accounts. The specified authorized bank after registration of PS performs the functions of PS bank provided by this Instruction.

6.2. The resident - the legal entity, being the contract party (credit agreement), can grant the right on registration of PS and implementation of the currency transactions connected with payment under such contract (credit agreement), the branch.

In the presence in PS bank of the settlement accounts opened as branch of the legal entity - the resident the drawn-up PS under the contract (to credit (agreement), and the legal entity - the resident, the currency transactions connected with payment under such contract (credit agreement) can be performed with use of settlement accounts of the legal entity and his branch.

6.3. The resident based on the agreement signed with the authorized bank specified in Item 6.1 of this Instruction can grant it the right of filling of PS based on submitted by resident within terms, stipulated in Item 6.5 these Instructions, documents and information which contain all necessary data which are subject to reflection in PS.

6.4. Under each contract (credit agreement) specified in Chapter 5 of this Instruction one PS, except as specified, specified Item 7 in paragraph one is drawn up. 10, Chapters 12 and 13 of this Instruction.

6.5. The resident for registration of PS in authorized bank submits the filled PS form, documents and information based on which the specified form, depending on what of the obligation fulfillments provided below under the contract (credit agreement) will begin earlier, including the term of their check by authorized bank established by Items 6.7 and 6.11 of this Instruction no later than the following terms is filled:

6.5.1. in case of transfer of foreign currency or currency of the Russian Federation under the contract (credit agreement) from the nonresident into the account of resident opened in authorized bank or in nonresident bank - no later than the term established by this Instruction for submission by the resident of the certificate of currency transactions;

6.5.2. in case of write-off of foreign currency or currency of the Russian Federation under the contract (credit agreement) for benefit of the nonresident from the account of the resident opened in authorized bank or in nonresident bank - no later than the term established by this Instruction for submission by the resident of the certificate of currency transactions;

6.5.3. in case of transfer of foreign currency or currency of the Russian Federation under the contract (credit agreement) from the nonresident into the account of resident opened in authorized bank or in nonresident bank and also in case of write-off of foreign currency or currency of the Russian Federation under the contract (credit agreement) for benefit of the nonresident from the account of the resident opened in authorized bank or in nonresident bank in which the amount of obligations is not determined - no later than the term established by this Instruction for submission by the resident of the certificate of currency transactions when carrying out that currency transaction as a result of which the amount of contract settlements will be equal (credit agreement) or will exceed in equivalent 50 thousand dollars of the USA at the foreign exchange rate in relation to ruble for date of the conclusion of the contract (credit agreement), or in case of change of the amount of contract obligations (credit agreement) for date of the conclusion of the last changes (amendments) to the contract (credit agreement) providing such changes;

6.5.4. in case of obligation fulfillment under the contract by means of export from the territory of the Russian Federation or import to the territory of the Russian Federation of goods in case of availability in regulatory legal acts in the field of customs affairs of the requirement about declaring to customs authorities of goods - no later than date of submission of the declaration on goods, the document used as the declaration on goods, statements on conditional release (statements on release of component of exported goods);

6.5.5. in case of obligation fulfillment under the contract by means of export from the territory of the Russian Federation or import to the territory of the Russian Federation of goods in case of absence in regulatory legal acts in the field of customs affairs of the requirement about declaring to customs authorities of goods - no later than the term established by this Instruction for submission by the resident of the certificate of supporting documents;

6.5.6. in case of obligation fulfillment under the contract by means of performance of works, rendering services, information transfer and results of intellectual activities, including exclusive rights on them, - no later than the term established by this Instruction for submission by the resident of the certificate of supporting documents;

6.5.7. in case of obligation fulfillment under the contract (credit agreement) by method, excellent from specified in subitems 6.5.1 - 6.5.6 these Items, - no later than the term established by this Instruction for submission by the resident of the certificate of supporting documents.

6.6. For registration of PS the resident submits at the same time following documents and information to authorized bank:

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.