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The document ceased to be valid since March 9, 2020 according to Item 2 of the Order of the Government of the Russian Federation of February 3, 2020 No. 78

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of August 19, 2013 No. 717

About criteria to which there shall correspond person having intention to become the guarantor for ensuring payment of customs duties, taxes

According to Item 1 of part 4 of article 146 of the Federal law "About Customs Regulation in the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed criteria to which there shall correspond person having intention to become the guarantor for ensuring payment of customs duties, taxes.

2. This resolution becomes effective after 30 days after day of its official publication.

Russian Prime Minister

D. Medvedev

 

Approved by the Order of the Government of the Russian Federation of August 19, 2013 No. 717

Criteria to which there shall correspond person having intention to become the guarantor for ensuring payment of customs duties, taxes

1. Person having intention to become the guarantor for ensuring payment of customs duties, taxes is the legal entity created in accordance with the legislation of the Russian Federation.

2. The legal entity having intention to become the guarantor for ensuring payment of customs duties, taxes (further - the legal entity) is created in one of the following forms of business:

limited liability company;

additional liability company;

joint-stock company.

3. The legal entity in accordance with the legislation of the Russian Federation is not affiliated economic society or dependent economic society in relation to person for who the guarantee is provided.

4. State registration of the legal entity is performed at least 3 years prior to day of the conclusion of the guarantee agreement.

5. The legal entity does not perform banking, insurance activity, and also the activities provided by Chapter 3 of the Customs Code of the Customs Union.

6. Availability at the legal entity of the registered authorized capital in the amount of at least 500 million rubles.

7. Concerning the legal entity proceeedings about bankruptcy are not initiated and (or) the legal entity is not in stage of reorganization or liquidation in accordance with the legislation of the Russian Federation.

8. The legal entity has no tax arrears and customs payments.

9. The legal entity has unpaid in time, established by the legislation of the Russian Federation, no administrative fines which are ordered to pay to the legal entity based on the resolutions which took legal effect on cases on administrative offenses, responsibility for which is provided by Chapter 16 of the Russian Federation Code of Administrative Offences.

10. The legal entity has no losses confirmed with accounting data:

following the results of the last accounting year preceding year in which the guarantee agreement is signed;

following the results of the I quarter of year of imprisonment of the guarantee agreement if the guarantee agreement is signed in the II quarter of year;

following the results of I and II quarters of year of imprisonment of the guarantee agreement if the guarantee agreement is signed in III quarter of year;

following the results of I, II and III quarters of year of imprisonment of the guarantee agreement if the guarantee agreement is signed in the IV quarter of year.

11. Following the results of the last accounting year preceding year in which the guarantee agreement is signed the net profit of the legal entity confirmed with accounting data exceeds at least than the size of the guarantee by 3 times or the size of net profit of the legal entity constitutes more than 100 million rubles.

12. The residual cost of fixed assets (in the form of the real estate objects which are in property at the legal entity) confirmed with accounting data makes at least than 1 billion rubles. The property right of the legal entity to real estate object is confirmed by the legal entity according to the civil legislation of the Russian Federation.

13. The maximum amount of all at the same time current agreements of the guarantee signed by the legal entity for ensuring payment of customs duties and taxes does not exceed 50 million rubles, and the maximum amount of one guarantee agreement does not exceed 15 million rubles.


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