Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

The document ceased to be valid since  April 22, 2014 according to Item 8 of the Instruction of the Central bank of the Russian Federation of  January 13, 2017 No. 4263-U

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 9, 2015 No. 3719-U

About the reporting of not credit financial credit institutions on transactions with money

This Instruction based on article 76.6 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; 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, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, of the Art. 3958, of the Art. 4001) establishes terms and procedure for creation and submission of the reporting on transactions with money of not credit financial credit institutions in the Central bank of the Russian Federation.

1. This Instruction extends to the following not credit financial credit institutions: managing companies of investment fund, mutual investment fund and non-state pension fund, insurance companies (except for the medical insurance companies performing activities only in the sphere of compulsory medical insurance), insurance brokers, societies of mutual insurance, non-state pension funds, the microfinancial organizations, credit consumer cooperatives, including agricultural credit consumer cooperatives, pawnshops (further in case of joint mentioning - the organization).

2. Requirements of this Instruction do not extend to the transactions with money reflected in accounts on deposits of the organizations.

3. For the purpose of creation and submission to the Central bank of the Russian Federation of the reporting according to this Instruction of the organization perform coding of the transactions with money made by the organizations.

3.1. For coding of transactions codes of the transaction types of qualifiers of the transaction types with money made by the organizations, given in appendix 1 to this Instruction according to types of activity of the organizations, except for the currency transactions made with use of bank accounts of the organizations are used (further - codes of transaction types).

For coding of the currency transactions made with use of bank accounts of the organizations codes of transaction types from the list of currency and other transactions of residents and nonresidents given in appendix 2 to the Instruction of the Bank of Russia 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" registered by the Ministry of Justice of the Russian Federation on August 3, 2012 No. 25103, on August 15, 2013 No. 29394, on December 12, 2014 No. 35153 ("the Bulletin of the Bank of Russia" of August 17, 2012 No. 48-49, of August 21, 2013 No. 44, of January 22, 2015 No. 2) are used (further - the Instruction of the Bank of Russia No. 138-I) (further - codes of types of currency transactions).

3.2. The transaction type code (code of type of currency transaction) is assigned:

each transaction made with use of bank accounts of the organizations and fixed in settlement (payment) documents, statements from personal accounts according to bank accounts of the organizations;

each operation with cash performed through cash desk of the organizations.

3.3. Coding of transactions is performed on the basis of source documents: contracts (agreements, agreements, accounts, other documents which are the basis for carrying out transactions) (or their copies, statements from them), payment documents, statements from personal account according to bank accounts of the organizations received from credit institution, cash documents and other documents stipulated by the legislation the Russian Federation and regulations of the Bank of Russia (further - documents of internal accounting).

3.4. The procedure for fixation of codes of transaction types in the documents created on papers and (or) in electronic form, allowing to establish unambiguously settlement (payment, cash) the document based on which the corresponding transaction is performed is established by the internal organizational and administrative document of the organizations.

3.5. The organizations based on documents of internal accounting create in electronic form data on transactions of the organizations by each transaction made with use of bank accounts of the organizations and through cash desk of the organizations (further - data on transactions).

The list of data on the transactions made with use of bank accounts of the organizations is established in appendix 2 to this Instruction.

The list of data on the operations performed through cash desk of the organizations is established in appendix 3 to this Instruction.

The procedure for forming of data on transactions is established by the organizations independently in internal documents of the organizations.

At the discretion of the organizations data on transactions can be added with other information.

4. On the basis of data on transactions of the organization monthly constitute and represent to the Bank of Russia the reporting under form 0420001 "Information on types and transaction amounts with money of not credit financial credit institutions" (appendix 4 to this Instruction) (further - the reporting on transactions with money).

The reporting on transactions with money is submitted no later than the 15th working day of the month following for reporting.

5. The reporting on transactions with money of managing companies of investment fund, mutual investment fund and non-state pension fund, non-state pension funds, microfinancial organizations, credit consumer cooperatives, including agricultural credit consumer cooperatives, pawnshops is submitted in the Bank of Russia in electronic form with the strengthened qualified digital signature of person performing functions of the head (sole executive body) on telecommunication channels, including through the Internet (further - Internet network), according to Procedure for the organization of electronic document management in case of submission of electronic documents with the digital signature in the Federal Service for Financial Markets, the approved order of FFMS of Russia of March 25, 2010 No. 10-21/pz-n "About approval of the Procedure for the organization of electronic document management in case of submission of electronic documents with the digital signature in the Federal Service for Financial Markets", the registered Ministry of Justice of the Russian Federation on May 25, 2010 No. 17347, on October 12, 2010 No. 18687, on September 14, 2011 No. 21790, on June 1, 2012 No. 24428, on August 24, 2012 No. 25262 (The bulletin of regulations of federal executive bodies of August 23, 2010 No. 34, of November 8, 2010 No. 45, the Russian newspaper of September 21, 2011, of July 6, 2012, of September 21, 2012), taking into account the features established by this Instruction.

The reporting on transactions with money of insurance companies (except for the medical insurance companies performing activities only in the sphere of compulsory medical insurance), insurance brokers, societies of mutual insurance is submitted in the Bank of Russia in electronic form with the strengthened qualified digital signature through private office, the reference to which is posted on the official site of the Bank of Russia in Internet network.

6. This Instruction is subject to official publication in "the Bulletin of the Bank of Russia" 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 June 30, 2015 No. 19) become effective since September 1, 2015.

7. The reporting on transactions with money is constituted starting with the reporting for September, 2015.

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.