Document from CIS Legislation database © 2003-2021 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 12, 2015 No. 1365

About procedure for representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers

(as amended on 27-09-2021)

According to part 7 of article 12 of the Federal law "About Currency Control and Currency Exchange Control" Government of the Russian Federation decides:

1. Approve the enclosed Rules of representation by physical persons approved with the Central bank of the Russian Federation - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers.

2. The Federal Tax Service provide the organization of accounting and control of representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers.

3. Reports on movement of means on accounts (deposits) in banks outside the territory of the Russian Federation are submitted by physical persons - residents to tax authorities according to the Rules approved by this resolution starting with the reporting for 2015.

4. Ceased to be valid according to the Order of the Government of the Russian Federation of 17.04.2020 No. 528

Russian Prime Minister

D. Medvedev

Approved by the Order of the Government of the Russian Federation of December 12, 2015 No. 1365

Rules of representation by physical persons - residents to tax authorities of cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers

1. These rules establish procedure for representation by physical persons - residents to tax authorities in the place of the accounting (further - tax authority) cash flow statements and other financial assets on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation and about money transfers without opening of the bank account with use of the electronic instruments of payment provided by foreign payment service providers" (further respectively - electronic instruments of payment, reports).

2. For the purpose of these rules calendar year is accounting year.

The physical person - the resident submits in tax authority the report annually, till June 1 of the year following after accounting year, except as specified submissions of reports in other terms according to Item 9 of these rules.

3. The report on form according to appendix is submitted in one copy, except for case, stipulated in Item 6 these rules.

Concerning all accounts (deposits) opened in the banks and other organizations of the financial market located outside the territory of the Russian Federation and also concerning all electronic instruments of payment one report in which structure along with leaf No. 1 of the report join is submitted:

in case of submission of information on accounts (deposits) on which money is considered, - sheets No. 2 and 3 of the report which number corresponds to the number of such accounts (deposits);

in case of submission of information on accounts (deposits) on which other financial assets are considered, - sheets No. 2 and 4 of the report which number corresponds to the number of such accounts (deposits);

in case of submission of information on accounts (deposits) on which money and other financial assets are considered, - sheets No. 2 - 4 reports which number corresponds to the number of such accounts (deposits);

in case of submission of information on electronic instruments of payment - sheets No. 5 and 6 of the report which number corresponds to quantity of such electronic instruments of payment.

On leaf No. 4 of the report value term of other financial assets is specified the beginning and the end of accounting year, and also value term of such financial assets enlisted into the account (contribution) and charged off account (contribution) in reporting year in cash equivalent in currency of financial asset or account currency (contribution) according to bank or other organization of the financial market located outside the territory of the Russian Federation with indication of all types of such financial assets.

The number of records on sheets No. 3 and 4 of the report shall correspond to quantity of account currencies (contribution) or quantity of currencies of value term of the considered financial assets.

The number of records on leaf No. 6 of the report shall correspond to quantity of cash currencies of electronic instrument of payment.

In case of absence in reporting year of movement (transfer and (or) write-off) of money on the account (contribution) on which money is considered and other financial assets on the account (contribution) on which other financial assets are considered, in the corresponding columns "It Is Enlisted Money for Accounting Year — All" and (or) "Written Off Money for Accounting Year — All" of leaf No. 3 of the report and "The cost of other financial assets enlisted into the account in reporting year - all" and (or) "The cost of other financial assets charged off account in reporting year - all" leaf No. 4 of the report is put down zero.

In the absence of the translations (transfer and (or) write-off) of money with use of electronic instrument of payment in reporting year in the corresponding columns "It Is Enlisted Money on Electronic Instrument of Payment for Accounting Year — All" and (or) "Written Off Money from Electronic Instrument of Payment for Accounting Year — All" of leaf No. 6 of the report zero is put down.

As a part of the report only the completed sheets of the report are represented.

After filling and completing of the report it is necessary to put down end-to-end numbering of the completed and represented pages of the report in the field of "P." of the report.

4. If several physical persons - residents open the joint (joint) account (contribution) in the bank and other organization of the financial market located outside the territory of the Russian Federation or joint use of electronic instrument of payment by several physical persons is performed, the report is submitted each such physical person - the resident.

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.