Currency control agents in the Russian Federation. Bodies and agents of currency control and regulation in the Russian Federation

Currency control authorities and foreign exchange control agents in the Russian Federation constitute a structure designed to monitor compliance with legislation in the field of circulation currency funds and values. Read more about what these organs are in the article.

What applies to the currency control authorities in the Russian Federation

In the law of 10.12.2003 No. 173-FZ "On currency regulation and control" currency control authorities in the Russian Federation presented in the following structure:

Located at level I Government and the Central Bank of the Russian Federation are currency control bodies in the Russian Federation and at the same time are bodies of currency regulation- publish legislative acts obligatory for application by all participants of currency legal relations in the Russian Federation.

What applies to currency control agents in the Russian Federation

According to Federal Law No. 173-FZ currency control agents are:

authorized banks (authorized by the Central Bank);
professional market participants valuable papers(not being credit institutions);
state corporation Vnesheconombank.

IMPORTANT! Until 01.01.2017 to currency control agents in the Russian Federation also included customs and tax authorities. However, with the entry into force of the provisions of the law of 03.07.2016 No. 285-FZ from 01.01.2017 and the FCS and the Federal Tax Service (as well as their structural divisions) are currency control bodies.

What are the functions and powers of the bodies and agents of currency control in the Russian Federation in 2016-2017

Structural changes that came into force in 2017 did not affect the established functionality and powers bodies and agents of currency control. As before, the Government of the Russian Federation and the Central Bank carry out the functions currency regulation authorities in the Russian Federation- define the general "rules of the game" in the foreign exchange market, as well as measures to monitor compliance with these rules.

As noted above, the government and the Central Bank also carry out the functions of currency control. In this status:

The Government of the Russian Federation, being at level I of control, coordinates the work of structures subordinate to it from among the bodies of currency control of level II. At the same time, the government regulates the interaction of these structures with the Central Bank of the Russian Federation.
The Central Bank of the Russian Federation exercises control over compliance with the legislation in the field of foreign exchange transactions in structures accountable to it - banks and organizations equivalent to them. At the same time, the Central Bank coordinates, for its part, the interaction of its agents with structures accountable to the government.
Currency control agents and level II control bodies, within their competence, carry out a set of measures to control people passing through them. currency transactions and transfer information to other subjects of currency regulation - both superior and working in parallel.

Can the Central Bank be considered the main body of currency control in the Russian Federation

As noted above, currency regulation bodies in the Russian Federation are both the Government of the Russian Federation and the Central Bank of the Russian Federation. In Art. 5 of Law No. 173-FZ, both are listed as equivalent - priority is not given to anyone.

If we consider the functionality performed and the set of powers, it is also difficult to determine whether one of this pair is “more important”.

Therefore, we can conclude that there are, in fact, two main bodies of currency control: the government and the Central Bank. It is difficult to single out one in order to place it above the other.

Results

The bodies of currency regulation and control in the Russian Federation consist of:

from the Government of the Russian Federation and the Central Bank of the Russian Federation, combining the functions of regulation and control;
bodies of sectoral and intersectoral executive power (currency control bodies), whose competence includes certain aspects of currency legal relations;
currency control agents - authorized banks and equivalent structures, as well as Vnesheconombank. Agents carry out the functions of control and collection and transmission of information in the field of currency regulation.

A single main body of currency control and regulation cannot be singled out. In terms of powers and functionality, the Government of the Russian Federation and the Central Bank of the Russian Federation are in an equivalent position.

After studying the chapter, the student must:

1. Know:
- ? the concept of currency control, elements of the currency control mechanism;
- ? forms, types and methods of currency control;
- ? rights and obligations of residents during inspections by foreign exchange control bodies and agents;
- ? basics internal control in authorized banks, aspects of the relationship between currency control and AML / CFT.
2. Be able to:
- ? analyze the powers of bodies and agents of currency control;
- ? to characterize the competence of bodies and agents of currency control;
- ? work with documents and information used for currency control purposes.
3. Own:
- ? conceptual apparatus in the field of currency control;
- ? consulting skills on the implementation of currency control;
- ? skills of filling in passports of transactions and accounting forms for foreign exchange transactions.

Currency control: concept and mechanism. Forms, types and methods of currency control

The purpose of currency control, its principles and main directions. Implementation monetary policy state, currency regulation, ensuring the regime established for currency transactions, are impossible without control over the application of currency legislation, the fulfillment by the subjects of currency legal relations of the duties assigned to them. This type of control is called "currency control". Currency control- activities of the state aimed at obtaining information about the foreign exchange operations carried out in the country and the state of the foreign exchange market, as well as bringing the activities of participants in foreign exchange operations in line with established requirements.

Currency control allows you to organize the supervision of bodies and agents of any foreign trade operations, accumulate information on the movement of foreign exchange flows and, if necessary, adjust the state's monetary policy. With the help of currency control, the state receives the information necessary to introduce (adjust, cancel) regulatory measures and bring the activities of participants in foreign exchange transactions in line with established requirements, as well as to prepare the necessary statistics.

The system of currency regulation and currency control is influenced by international treaties in which Russia participates.

According to sect. 3 art. Article VI of the Agreement of the International Monetary Fund, Member States may apply measures that are necessary to regulate international movement capital. However, no IMF country has the right to apply such measures in such a way as to limit the settlement of current foreign exchange transactions. In accordance with sect. 2 (b) Art. VIII of Articles, the execution of foreign exchange contracts using the currency of any member state that is contrary to the rules for foreign exchange transactions of that member state, maintained or introduced in accordance with the Articles of Agreement of the IMF, cannot be ensured in the territory of any member state.

There are two areas in the legal support of the currency control system:

1) organizational support of currency control by creating appropriate organizational structures and empowering them with authority within the limits of the functions assigned to them in this area;
2) definition legal forms the relationship of participants in foreign exchange transactions among themselves and with the bodies (agents) of foreign exchange control, the use of which is necessary for the implementation of effective foreign exchange control.

Currency control can act in several forms:

1) as a mechanism for state control over compliance by residents and non-residents with acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;
2) as an administrative measure used by the state to protect financial independence, ensure stability monetary system, strengthening the exchange rate of the national currency and mobilizing foreign exchange resources;
3) as shape non-tariff regulation foreign trade, an analogue of which can be export quotas.

Currency control can be considered in several aspects.

1. Currency control is one of the functions government controlled.
2. Currency control is a stage of specific management actions of the state.
3. Currency control is a form feedback in the system of regulation of foreign exchange relations.
4. Currency control is aimed at ensuring compliance with established currency restrictions, which characterizes it as a means of maintaining law and order in the currency sphere.

Currency control is regulated by the norms of Law No. 173-FZ, as well as the norms of other regulatory legal acts. This Law clearly defines the system of subjects of currency control, their powers, rights and obligations, as well as the procedures for their implementation of this type of control.

aim currency control is to ensure that residents and non-residents comply with the laws of the state when carrying out transactions with currency values, as well as operations with national currency, securities, payment documents ( financial instruments) and other debt obligations denominated in the national currency.

Article 3 of Law No. 173-FZ lists the following main principles currency regulation and currency control:

1) priority of economic measures in implementation public policy in the field of currency regulation;
2) exclusion of unjustified interference by the state and its bodies in the currency transactions of residents and non-residents;
3) the unity of the foreign and domestic monetary policy of the Russian Federation;
4) the unity of the system of currency regulation and currency control;
5) ensuring by the state the protection of the rights and economic interests of residents and non-residents in the implementation of foreign exchange transactions.

As specific principles currency control can be identified as follows.

1. Principle legality. It consists in the requirement of strict observance of the norms of the currency legislation of the Russian Federation, acts of the currency regulation bodies and acts of the currency control bodies when carrying out control measures.
2. Principle obligation. It consists in the fact that the implementation of control measures is not a right, but an obligation of the currency control authorities and currency control agents (clause 1, part 7, article 23), while the responsibility for the currency control authorities, currency control agents and their officials is established not only for violation of the rights of residents and non-residents, but also for failure to perform the functions established by the said Federal Law (Part 12, Article 23).
3. Principle ensuring commercial, banking and official secrets. Enshrined in Part 8 of Art. 23, according to which the bodies and agents of currency control and their officials are obliged to keep, in accordance with the legislation of the Russian Federation, commercial, banking and official secrets that became known to them in the exercise of their powers.
4. Principle institutionality. It consists in the fact that the bodies and agents of currency control, if there is information about a violation of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies by a person carrying out currency transactions, or about opening an account (deposit) in a bank outside the territory of the Russian Federation, sanctions against which are applied by another body foreign exchange control, are transferred to the currency control body, which has the right to apply sanctions to this person, the information specified in Part 9 of Art. 23.
5. Principle delineation of competence. It manifests itself in two aspects: a general delineation of competence between currency control bodies and currency control agents (parts 1 and 2 of article 23); delineation of competence between the Government of the Russian Federation (part 6 of article 22), the Bank of Russia (part 4 of article 22), the Federal Service for Financial and Budgetary Supervision and currency control agents (part 5 of article 22).

The main areas of currency control are:

a) determination of the conformity of the currency transactions carried out with the current currency legislation and the availability of the necessary permits (licenses) for them;
b) verification of the fulfillment of the obligations of residents to the state on their foreign exchange transactions;
c) checking the completeness and reliability of accounting and reporting on foreign exchange transactions in accordance with the requirements of the law.

to the key legal requirements currency control include:

1) organizational support of currency control by creating appropriate organizational structures and empowering them with authority within the limits of the functions assigned to them in this area, establishing relationships between these structures;
2) determination of the legal forms of relations between the participants in foreign exchange transactions among themselves and with the subjects of foreign exchange control, the use of which will make it possible to carry out foreign exchange control most effectively;
3) establishment of measures of responsibility for violation of the norms of currency legislation.

Subject foreign exchange control are foreign exchange transactions. object currency control are residents and non-residents in the conduct of foreign exchange transactions.

Subjects currency control is government bodies, and in some cases - non-governmental organizations and institutions that are empowered to carry out activities to verify compliance with currency legislation.

Forms, methods and types of currency control. Types, forms and methods of currency control are constantly evolving in connection with the transformation of the currency control mechanism.

Form currency control - a specific way of interaction between the Government of the Russian Federation, bodies and agents of currency control in the process of carrying out control measures in relation to residents and non-residents for their compliance with the currency legislation of the Russian Federation, as well as acts of currency regulation bodies and acts of currency control bodies when carrying out currency transactions.

Methods of currency control can be divided into basic, specialized and additional.

The main methods of currency control: observation (permanent familiarization with the activities of the controlled object without using complex methods for obtaining and evaluating information) and verification (in-depth study of the activities of the controlled object).

Specialized methods of currency control. Among them: inspection (concerns a specific issue and affects a wide range of controlled objects) and audit (comprehensive study of the financial and economic activities of a controlled object by comparing documentary and actual data).

Additional methods of currency control include: requesting information (obtaining information from a controlled object on a specific list of issues) and analysis (processing documentary information using special analytical techniques).

Using the listed criteria, subject to Art. 22 of Law No. 173-FZ, three main organizational and legal forms of currency control can be distinguished.

1. Government form of currency control- carried out by the Government of the Russian Federation in two directions:
1) coordination of activities in the field of currency control of federal executive bodies that are currency control bodies, as well as their interaction with the Bank of Russia;
2) ensuring the interaction of those who are not authorized banks professional participants in the securities market, customs and tax authorities as currency control agents with the Bank of Russia.

The main method of government currency control is observation, the result of which may be the issuance of a by-law regulatory legal act.

2. General form currency control- carried out by the federal executive body authorized by the Government of the Russian Federation - the Federal Service for Financial and Budgetary Supervision (Rosfinnadzor). The difference between general and special currency control is that it applies to all participants in currency relations and in this sense is of a general, universal nature; at the same time, for this Federal Service, currency control is the main activity. As an organizational and legal form, general currency control is a way of interaction between federal executive bodies whose activities are aimed at exercising control over the legality of currency transactions of all types. The main method of general currency control is the conduct of checks.
3. Special form of currency control - is carried out by bodies and agents of currency control, for which the corresponding direction of control activity is not the main one. It is special because control is carried out in narrower, specialized areas of public relations (banking, customs, tax system, stocks and bods market). Accordingly, within the framework of this form, it is possible to distinguish:

bank currency control- carried out by the Bank of Russia and authorized banks. Peculiarity legal status authorized banks in these respects lies in the fact that they have a dual legal status: they are both subjects and objects of currency control. The subject of currency control, i.e. the person carrying it out, the authorized bank acts on the foreign exchange transactions of its clients. For its own foreign exchange transactions, the authorized bank is subject to foreign exchange control by the Bank of Russia. In the latter case, the Bank of Russia checks the fulfillment by the authorized bank of:

- requirements of the currency legislation of the Russian Federation, acts of currency regulation bodies and acts of the Bank of Russia as a currency control body;
- duties of an authorized bank as a currency control agent;
- requirements of the currency legislation of the Russian Federation, acts of the currency regulation bodies and acts of the currency control bodies by the clients of the authorized bank when carrying out currency transactions through this bank.

Thus, as an organizational and legal form of currency control, banking currency control mediates state control over the banking currency transactions of residents and non-residents in the territory of the Russian Federation or residents' operations abroad using the organizational structure banking system Russia.

The main method of currency control used by the Bank of Russia is the conduct of inspections, authorized banks - observation;

customs currency control - is carried out by the customs authorities following the procedure for conducting foreign exchange transactions that are associated with the movement of foreign exchange values, the currency of the Russian Federation and domestic securities across the customs border of the Russian Federation (import, export) and making cross-border payments. The main method of customs currency control is observation. Special forms of customs control are also used: verification of documents and information, customs inspection and search, personal search; others (Art. NO TC CU);

tax currency control - carried out by tax authorities within their competence (Articles 30-33 of the Tax Code of the Russian Federation, Law of the Russian Federation of 03/21/1991 No. 943-1 "On Tax Authorities of the Russian Federation"). The main method of tax currency control is to conduct inspections;

currency control in the cent market- carried out by professional participants in the securities market that are not authorized banks, including registrars (registrars) accountable to the Bank of Russia. The subject of currency control in the securities market is compliance with the requirements of the currency legislation of the Russian Federation and acts of currency regulation bodies when residents make currency transactions with external securities and non-residents - currency transactions with internal and external securities. The main method of currency control in the securities market is observation.

Currency control is classified into types on the following grounds:

1. By the time of implementation of currency control can be subdivided:
- a) for preliminary (carried out before a currency transaction, for example, when pre-registration an account (deposit) opened with a bank outside the territory of the Russian Federation (Article 18 of Law No. 173-FZ);
- b) current (carried out in the process of conducting a currency transaction, for example: by an authorized bank when making a payment in foreign currency; customs authorities in the process of import (export) by residents (non-residents) through the customs border of the Customs Union of currency values, the currency of the Russian Federation and domestic securities);
- c) subsequent (carried out after a currency transaction, for example, when supporting documents are submitted to an authorized bank and the transaction passport is closed).
2. Depending on the specifics of the competence of subjects of currency control:
- a) direct (carried out by bodies and agents of currency control);
- b) indirect (carried out by the Government of the Russian Federation).
3. Depending on the organizational and legal status of subjects of currency control:
- a) control of currency control bodies;
- b) control of currency control agents.
4. Depending on the object of currency control:
- a) currency control over foreign trade operations;
- b) currency control over non-trade transactions.
5. According to the method of organizing control measures:
- a) remote (documentary) control;
- b) inspection check.

Remote control is used in the daily activities of foreign exchange control bodies and agents to check periodic reports and documentation submitted by residents and non-residents on ongoing foreign exchange transactions.

The main way to control the work of authorized banks is on-site inspections, which are carried out by the territorial offices of the Bank of Russia in accordance with the inspection plan approved by the head of the territorial office of the Bank of Russia. Checks of compliance of authorized banks' transactions in foreign currency with foreign exchange legislation are carried out once every two years. The main by-law regulating relations between the inspection unit and credit institutions is Instruction of the Central Bank of the Russian Federation dated December 5, 2013 No. 147-I “On the procedure for conducting inspections of credit institutions (their branches) by authorized representatives of the Central Bank of the Russian Federation (Bank of Russia)”.

Based on the results of the check, an act of checking the currency operations of the authorized bank is drawn up. It should be noted that in the practice of writing an act, the main point is the reflection of violations and shortcomings in the observance of currency legislation by banks, which is justified in the conditions of strict currency control and instability in the foreign exchange market.

Forms, types and methods of currency control

The system of currency regulation and currency control is influenced by international treaties in which Russia participates.

According to sect. 3 art. Article VI of the Agreement of the International Monetary Fund, Member States may apply measures that are necessary to regulate the international movement of capital. However, no IMF country has the right to apply such measures in such a way as to limit the settlement of current foreign exchange transactions. In accordance with sect. 2(b) Art. VIII of Articles, the execution of foreign exchange contracts using the currency of any member state that is contrary to the rules for foreign exchange transactions of that member state, maintained or introduced in accordance with the Articles of Agreement of the IMF, cannot be ensured in the territory of any member state.

There are two areas in the legal support of the currency control system:

organizational support of currency control by creating appropriate organizational structures and empowering them with authority within the limits of the functions assigned to them in this area;
determination of the legal forms of relations between the participants in currency transactions among themselves and with the bodies (agents) of currency control, the use of which is necessary for the implementation of effective currency control.

Currency control can act in several forms:

as a mechanism for state control over the observance by residents and non-residents of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;
as an administrative measure used by the state to protect financial independence, ensure the stability of the monetary system, strengthen the national currency and mobilize foreign exchange resources;
as a form of non-tariff regulation of foreign trade, an analogue of which can be export quotas.

Currency control can be considered in several aspects.

Currency control is one of the functions of public administration.
Currency control is a stage of specific management actions of the state.
Currency control is a form of feedback in the system of regulation of currency relations.
Currency control is aimed at ensuring compliance with established currency restrictions, which characterizes it as a means of maintaining law and order in the monetary sphere.

Currency control is regulated by the norms of Law No. 173-F3, as well as the norms of other regulatory legal acts. This Law clearly defines the system of subjects of currency control, their powers, rights and obligations, as well as the procedures for their implementation of this type of control.

The purpose of currency control is to ensure that residents and non-residents comply with the laws of the state when carrying out transactions with currency values, as well as transactions with national currency, securities, payment documents (financial instruments) and other debt obligations, the face value of which is denominated in national currency.

Article 3 of Law No. 173-F3 lists the following basic principles of currency regulation and currency control:

priority of economic measures in the implementation of state policy in the field of currency regulation;
exclusion of unjustified interference by the state and its bodies in the currency transactions of residents and non-residents;
unity of foreign and domestic monetary policy of the Russian Federation;
unity of the system of currency regulation and currency control;
provision by the state of protection of the rights and economic interests of residents and non-residents in the implementation of foreign exchange transactions.

The following can be singled out as specific principles of currency control.

2. Depending on the specifics of the competence of subjects of currency control:

a) direct (carried out by bodies and agents of currency control);
b) indirect (carried out by the Government of the Russian Federation).

3. Depending on the organizational and legal status of subjects of currency control:

a) control of currency control bodies;
b) control of currency control agents.

4. Depending on the object of currency control:

a) currency control over foreign trade operations;
b) currency control over non-trade transactions.

5. According to the method of organizing control measures:

a) remote (documentary) control;
b) inspection check.

The main by-law regulating relations between the inspection unit and credit organizations is

Instruction of the Central Bank of the Russian Federation dated 05.12.2013 No. 147-I "On the procedure for conducting inspections of credit institutions (their branches) by authorized representatives of the Central Bank of the Russian Federation (Bank of Russia)".

The system of subjects of currency control.

Bodies and agents of currency control

Currency control in the Russian Federation is carried out by:

Government of the Russian Federation;
currency control bodies;
currency control agents.

In the field of currency control, the Government of the Russian Federation performs two functions: it ensures the coordination of federal executive bodies - currency control bodies and the interaction of these bodies, as well as professional participants in the securities market and customs authorities, who are not authorized banks, as currency control agents with the Central Bank of the Russian Federation (Part 1 of Art. 6 article 22 of Law No. 173-FZ). The Government of the Russian Federation establishes the procedure for the submission by residents and non-residents of supporting documents and information in the course of foreign exchange transactions to foreign exchange control agents.

The currency control bodies are: the Central Bank of the Russian Federation and federal Service financial and budgetary oversight.

The Bank of Russia exercises control over the implementation of currency transactions by credit institutions and currency exchanges, and also coordinates the interaction of authorized banks as currency control agents with currency control authorities and other currency control agents when exchanging information in accordance with the legislation of the Russian Federation (part 4, paragraph 3 part 6 article 22 of Law No. 173-FZ).

In case of non-compliance by credit institutions with currency legislation, the Central Bank of the Russian Federation issues instructions to eliminate violations in accordance with Art. 73 of Federal Law No. 86-FZ of July 10, 2002 “On the Central Bank of the Russian Federation (Bank of Russia)” (hereinafter referred to as the Law on the Bank of Russia). The Bank of Russia is also vested with the right to apply measures of administrative responsibility in relation to credit institutions for violating the legislation on banks and banking(Article 74 of the Law on the Bank of Russia, Instruction "On the application of measures of influence to credit institutions for violations of prudential norms of activity" (approved by order of the Bank of Russia dated March 31, 1997 No. 59)).

If the fact of violations of currency legislation by currency exchanges is revealed, the Central Bank of the Russian Federation has the right to suspend or revoke permission to organize operations for the purchase and sale of foreign currency (clause 8, article 4 of the Law on the Bank of Russia).

Currently, the currency control body authorized by the Government of the Russian Federation is the Federal Service for Financial and Budgetary Supervision (Rosfinnadzor), which is under the jurisdiction of the Ministry of Finance of the Russian Federation. This service is a federal executive body that performs the functions of a currency control body (clause 1 of the Regulations on the Federal Service for Financial and Budgetary Supervision). Among its functions is monitoring the compliance of foreign exchange operations conducted in the Russian Federation by residents and non-residents (except for credit institutions and currency exchanges) with the legislation of the Russian Federation, the terms of licenses and permits, as well as their compliance with the requirements of acts of currency regulation and currency control bodies (Subpara. 4 clause 4 of the Regulations on the Federal Service for Financial and Budgetary Supervision); organization, with the participation of foreign exchange control agents, law enforcement, regulatory and other federal executive authorities, of checks of the completeness and correctness of accounting and reporting on foreign exchange transactions, as well as on transactions of non-residents carried out in the currency of the Russian Federation (subclause 5, clause 4 of the Regulations on the Federal Service for Financial and budget oversight).

Rosfinnadzor is called upon to monitor the legality and expediency of conducting foreign exchange transactions by all participants in foreign exchange relations, except for the Government of the Russian Federation, the Central Bank of the Russian Federation, currency exchanges and credit organizations.

Rosfinnadzor applies measures of state coercion, including measures of administrative responsibility for violation of the norms of currency legislation and acts of currency regulation bodies (Article 15.25 of the Code of Administrative Offenses of the Russian Federation). Rosfinnadzor exercises its powers both directly and through territorial bodies exercising their powers within the territory of one or more subjects of the Federation.

The territorial bodies of Rosfinnadzor are entitled to:

exercise control over compliance by residents and non-residents (with the exception of credit institutions and currency exchanges) with the currency legislation of the Russian Federation, the requirements of acts of currency regulation and currency control bodies, as well as the compliance of currency transactions carried out with the conditions of licenses and permits;
check compliance by residents and non-residents with acts of the currency legislation of the Russian Federation and acts of currency regulation bodies, completeness and reliability of accounting and reporting on currency transactions of residents and non-residents;
to send, within the limits of its competence, to inspected organizations, their higher bodies, submissions that are mandatory for consideration or instructions that are mandatory for execution to eliminate the identified violations.

The territorial bodies of Rosfinnadzor are not entitled to issue by-laws of management aimed at organizing the activities of the service. The jurisdiction of these agents is limited to one or more constituent entities of the Russian Federation.

Currency control agents are:

authorized banks reporting to the Bank of Russia;
State Corporation "Bank for Development and foreign economic activity(Vnesheconombank)";
professional participants in the securities market that are not authorized banks ;
Customs;
tax authorities.

A. Authorized banks are vested by the state with separate powers to exercise a specific type of state control - currency, despite the fact that they are not authorities. The powers of this category of currency control agents are reduced to checking the legality of currency transactions. In case of detection of offenses in this area, such organizations refuse to conduct a foreign exchange transaction, suspend operations under a foreign trade contract.

B. In accordance with Federal Law No. 39-F3 of April 22, 1996 “On the Securities Market”, professional participants in the securities market include: brokers, dealers, managers, depositaries, registrars (registrars).

B. The legal status of Vnesheconombank as a foreign exchange control agent differs in specifics, which are reflected in Federal Law No. 82-FZ, dated May 17, 2007, “On the Development Bank”. Vnesheconombank's supreme management body is the Supervisory Board, which is headed by the Prime Minister of the Russian Federation.

In essence, Vnesheconombank is accountable in its activities to the Government of the Russian Federation, however, as a currency control agent, it exercises the rights and fulfills the obligations established for authorized banks. Consequently, when exercising the powers of a currency control agent, Vnesheconombank is obliged to be guided by the Bank of Russia regulations governing relations between authorized banks and residents.

D. According to Art. 10 of the Federal Law of November 27, 2010 No. 311-FZ (as amended on July 13, 2015) “On Customs Regulation in the Russian Federation” (as amended and supplemented, entered into force on October 19, 2015), the customs authorities are: Russian service; regional customs departments; customs; customs posts.

The powers of the customs authorities for currency control are enshrined in paragraph 10 of part 1 of Art. 12 of the said Law, in accordance with which these bodies carry out, within their competence, control over currency transactions related to the movement of goods across the customs border of the Customs Union, as well as the import of goods into the Russian Federation and their export from the Russian Federation, in accordance with international treaties of states — members of the Customs Union, the currency legislation of the Russian Federation and the regulatory legal acts foreign exchange authorities.

E. The Federal Tax Service performs the functions of control and supervision over compliance with the currency legislation of the Russian Federation only within the competence of the tax authorities (clause 1). In addition, the powers of the Federal Tax Service and its territorial bodies are limited only to control over the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges (subclause 5.1.5 of the Regulations on the Federal Tax Service).

Thus, the main differences between currency control bodies and currency control agents are that the former have broader powers. In particular, currency control authorities have the right to issue acts of currency control on issues within their competence (part 5 of article 4 of Law No. 173-FZ); request and receive documents related to the conduct of foreign exchange transactions, the opening and maintenance of accounts, not specified in Part 4 of Art. 23 of Law No. 173-FZ; issue orders to eliminate identified violations; apply liability measures.

Article 23 of Law No. 173-FZ contains general list rights and obligations of bodies and agents of currency control, as well as their officials.

Bodies and agents of currency control and their officials, within their competence, have the right to:

carry out inspections of compliance by residents and non-residents with acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;

They also have the right to:

issue orders to eliminate revealed violations of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;
apply the established measures of responsibility for violation of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies.

Currency control agents, within their competence, have the right to request and receive from residents and non-residents documents (copies of documents) related to conducting foreign exchange transactions, opening and maintaining accounts (part 4 of article 23 of Law No. 173-FZ). However, they have the right to require the submission of only those documents that are directly related to the ongoing currency transaction (part 5 of article 23 of Law No. 173-FZ).

Authorized banks have the right to charge fees for performing the functions of currency control agents, including from clients who have issued passports of transactions under foreign trade contracts in these banks.

At the same time, the law does not establish restrictions on the amount of remuneration charged by authorized banks for the exercise of their functions as currency control agents.

Currency control agents and their officials are required to:

exercise control over the observance by residents and non-residents of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies;
provide currency control authorities with information on currency transactions conducted with their participation, in the manner prescribed by acts of the currency legislation of the Russian Federation and acts of currency regulation authorities.

Bodies and agents of currency control and their officials are obliged to keep commercial, banking and official secrets that became known to them in the exercise of their powers.

Bodies and agents of currency control, in the presence of information about the violation of acts of the currency legislation of the Russian Federation and acts of currency regulation bodies, transfer the following information to the currency control body that has the right to apply sanctions to this person:

carry out inspections of compliance by residents and non-residents with the currency legislation of the Russian Federation and acts of currency regulation bodies;
check the completeness and reliability of accounting and reporting on foreign exchange transactions of residents and non-residents (with the exception of credit institutions and currency exchanges);
request and receive documents and information related to the conduct of foreign exchange transactions, opening and maintaining accounts;
apply the measures of responsibility established by the legislation of the Russian Federation for violation of the currency legislation of the Russian Federation and acts of the currency regulation bodies.

Control over compliance by residents and non-residents with the currency legislation of the Russian Federation and acts of currency regulation bodies is carried out by conducting scheduled and unscheduled inspections.

The grounds for conducting inspections are:

orders of the President of the Russian Federation, the Government of the Russian Federation;
instructions of the head, deputy head of the Federal Service, head of the territorial body;
received messages or materials from the body or agent of currency control;
received messages or materials from law enforcement agencies, government agencies, public associations;
messages and statements of individuals and legal entities, as well as messages in the media;
activity plan of the Federal Service and plans control work territorial authorities for the respective year.

The grounds for conducting an audit are subject to registration by a structural subdivision of the central apparatus of the Federal Service (territorial body).

Supervisor structural unit of the central office of the Federal Service considers the grounds for conducting inspections and gives a written instruction to the deputy head and head of the department of the structural unit of the central office of the Federal Service to conduct an inspection.

Scheduled inspections are carried out no more than once every two years in relation to one object of inspection. The plan establishes a mandatory list of inspections for the types of economic activities planned for inspection, the timing of their implementation and responsible executors.

The plan is formed by the structural subdivision of the central apparatus of the Federal Service responsible for the formation of the plan.

During the audit, documents and information related to the conduct of foreign exchange transactions, opening and maintaining accounts are analyzed. The verification commission has the right to request and receive from the object of verification documents (copies of documents) and information related to the conduct of foreign exchange transactions.

If, during inspections, signs of violations of the currency legislation of the Russian Federation and acts of currency regulation bodies are revealed, the official who has the right to draw up a protocol initiates a case on.

Officials of a structural subdivision of the central office of the Federal Service have the right to:

carry out inspections of compliance with the currency legislation of the Russian Federation and acts of currency regulation bodies by the objects of inspection;
check the completeness and reliability of accounting and reporting on foreign exchange transactions;
issue orders to eliminate revealed violations of the currency legislation of the Russian Federation and acts of currency regulation bodies;
request and receive documents (copies of documents) and information related to the conduct of foreign exchange transactions, opening and maintaining accounts.

Based on the results of inspections, the head of the inspection commission, an official (persons) of a structural unit of the central office of the Federal Service draws up and signs an inspection report.

Also, unscheduled inspections can be carried out by a division of the central office of the Federal Service (territorial body).

If, as a result of the audit, it is revealed that the object of the audit has committed an action (inaction) containing signs of corpus delicti, authorized officials are obliged to transfer information about the commission of the specified action (inaction) and documents confirming such a fact to law enforcement and other state bodies.

On the facts of violations of the currency legislation of the Russian Federation and acts of the currency regulation bodies in accordance with the Code of Administrative Offenses of the Russian Federation, the Federal Service and its territorial bodies carry out proceedings on cases of administrative offenses.

Acting as a currency control agent by the Federal Tax Service of Russia. The Federal Tax Service of Russia is entrusted with the state function of monitoring the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges. Its execution is regulated by the Administrative Regulations approved by the Russian Ministry of Finance.

Tax authorities, as well as their officials, within their competence, have the right to:

conduct checks on compliance by residents and non-residents with currency legislation;
to check the completeness and reliability of accounting and reporting on foreign exchange transactions of residents and non-residents;
request and receive documents and information related to the conduct of foreign exchange transactions, the opening and maintenance of accounts.

The tax authorities carry out administrative procedures - conducting an audit and processing the results of an audit.

The basis for starting an administrative procedure is the receipt of documents and information from internal and (or) external sources.

The selection is carried out by officials of the central office of the Federal Tax Service of Russia and its territorial bodies on the basis of preparatory work. It includes the study and analysis of all available materials and information from internal and external sources on the activities of a resident (non-resident) related to the implementation of foreign exchange transactions, opening and maintaining accounts (deposits) in banks outside the territory of the Russian Federation, submission of accounting and reporting documents on currency transactions.

For these purposes, the following information is used:

information and documents received by tax authorities from external sources, submitted by currency control authorities and other currency control agents, law enforcement and regulatory authorities, as well as from other sources;
information on the opening (closing) of accounts (deposits) by residents in banks outside the territory of the Russian Federation and information on the movement of funds on these accounts (deposits);
other information directly or indirectly indicating the possibility of a violation by a resident (non-resident) of the currency legislation in the course of currency transactions;
information obtained in the course of tax control measures.

The decision to conduct an audit is issued in the form of an instruction from the head (deputy head) of the tax authority.

During the audit, documents and information related to the conduct of foreign exchange transactions, the opening and maintenance of accounts (deposits) in banks outside the territory of the Russian Federation, the submission of accounting and reporting documents on foreign exchange transactions are analyzed.

For the purpose of conducting an audit, officials of the tax authorities have the right to request documents and information from the resident (non-resident) being audited and authorized banks.

Documents and information can also be obtained from foreign exchange control authorities and agents, law enforcement and regulatory authorities.

The result of the performance of the state function is the drawing up by the tax authority of an act of checking compliance by residents and non-residents with currency legislation, and in the event of violations of currency legislation, drawing up a protocol on an administrative offense in the manner and within the time limits provided for by the Code of Administrative Offenses of the Russian Federation.

The audit report reflects all the activities carried out during the audit with a list of verified documents (information, information).

The audit report must contain a systematic presentation of the documented facts of violations of the currency legislation revealed in the course of the audit, and related circumstances that are important for the correct qualification of violations of the currency legislation with references to the norms (articles, parts, paragraphs) of the currency legislation. In the absence of violations of the currency legislation, an appropriate entry is made in the inspection report.

If during the course of the audit no circumstances are revealed that allow one to assume violations of the currency legislation containing signs of a crime, the audit report is drawn up in one copy, attached to the case file and remains in storage with the tax authority that conducted the audit.

If circumstances are revealed that make it possible to assume violations of the currency legislation containing signs of a crime, the inspection report is drawn up in two copies. In this case, the second copy of the verification report is attached to the materials sent to law enforcement agencies to resolve the issue of initiating a criminal case.

Performance of the state function of a currency control agent by the Federal Customs Service. The performance by the customs authorities of the state function of a currency control agent is regulated by Order No. 2075 of the Federal Customs Service of Russia dated November 17, 2009 “On Approval of the Instruction on the Actions of Customs Authorities Officials Carrying out for the Purposes of Currency Control Verification of Documents Submitted for Customs Clearance of Goods and Information Stated in the Customs Declaration” .

Officials of the customs authorities check the compliance of the information declared in the customs declaration with the information contained in the documents submitted for the customs clearance of goods.

The verification begins with determining the type of foreign economic contract, on the basis of which the goods are moved across the customs border of the CU or the customs regime is changed, or it is established that the goods are moved through the ETT (the customs regime is changed) not in connection with the execution of the contract.

Verification of the compliance of the information declared in the customs declaration with the information contained in the submitted documents, in terms of the code of the settlement form and the features of the foreign economic transaction, is carried out in order to identify the need to submit a transaction passport (hereinafter - PS) and an application in the goods declaration (hereinafter - DT) its details for the inclusion of relevant foreign economic transactions in automated currency control technologies.

Verification of the reliability of the information declared in the DT about the nature of the transaction with the declared goods and the features of the settlements is carried out:

a) for compliance with the type presented at customs clearance an agreement that defines the purpose (grounds) of the movement (change of the customs regime) of the declared goods to the type of agreement provided for by the classifier of the nature of the transaction with the declared goods, to which the code of the nature of the transaction, declared in the DT, belongs; for contracts containing elements of contracts various kinds(mixed contracts), the code of the nature of the transaction with the declared goods is checked based on the main type of obligations;

b) for the conformity of the nature of the transaction with the declared goods declared in the DT to the compensated or free nature of the delivery of the declared consignment of goods;

c) for the purpose of exercising currency control, currency control agents, within their competence, have the right to request and receive from residents and non-residents PSs drawn up for the purposes of accounting and reporting on currency transactions, as well as to check the completeness of accounting and reporting on currency transactions of residents and non-residents.

In this regard, in the case of presentation of the PS during the customs clearance of goods, the customs authorities verify compliance with the rules for processing the PS.

Verification of the PS submitted during customs clearance is carried out according to the following criteria:

for compliance with the submitted agreement by reconciling the main details of the agreement and the PS in order to unambiguously identify them, taking into account the amendments and (or) additions made to the agreement (including the number and date of the agreement, details of the parties, the currency of the price and the amount of the agreement);
for the conformity of the submitted PS (copy of the PS) with its electronic copy contained in the central currency control database (hereinafter referred to as the CBD VK) received from the Federal Customs Service of Russia;
for compliance of the copy of the PS with its original (if necessary), after which the original is returned to the person who submitted it;
compliance prescribed form PS, including a list of graphs, the presence of signatures and seals certifying it;
the correctness of the formation of the PS number, while the correctness of the contract type code in the fourth part of the PS number is not checked;
compliance with the details of the authorized bank that issued the PS;
compliance with the information contained in the book of state registration of credit institutions, brought to in electronic format to the customs authorities Central Information and Technical Customs Administration (CITTU) of the Federal Customs Service of Russia;
compliance with the details of the exporter (importer);
compliance with the deadlines for issuing a PS and reissuing it when making changes to the contract.

The list of documents that can be requested by the customs authorities as currency control agents from participants in foreign economic activity is determined by Part 4 of Art. 23 of Law No. 173-FZ. The same documents are submitted by residents to the customs authorities as currency control agents once and are not subject to re-submission until the information specified in the submitted documents changes. To confirm the facts, only those documents that are used by the subjects, including for accounting for their business transactions in accordance with accounting rules and business practices (in this case, the preparation of separate documents specifically for the purposes of currency control is not required, unless otherwise provided by the legislation of the Russian Federation).

Authorized banks and Vnesheconombank are obliged to submit to the customs authorities at their request for the purposes of currency control the documents specified in Part 13 of Art. 23 of Law No. 173-FZ.

At the same time, taking into account Part 14 of Art. 23 of the Law, requests from the customs authority for the submission of documents by credit institutions for the purposes of currency control should be sent only on the basis of information available in the relevant customs authority that contains signs of currency offenses by a particular resident, and the expediency of requesting relevant documents from credit institutions, as a rule, should be justified by the impossibility of obtaining them directly from the resident or the need to compare and verify the accuracy of information received from various sources.

Obtaining certificates of supporting documents from credit organizations is possible for carrying out customs checks during customs control after the release of goods.

Information bases of currency control

The concept of information bases of currency control. According to Art. 2 of the Federal Law of June 27, 2006 No. 149-FZ “On Information, Information Technologies and Information Protection”, information is understood as information (messages, data) regardless of the form of their presentation.

Information can be documented on paper, or it can be transmitted in the form of electronic messages over an information and telecommunication network.

Under the information and telecommunications network, this Law understands a technological system designed to transmit information over communication lines, access to which is carried out using computer technology.

Currency control is based both on information documented on paper and on information converted into electronic form (including information in the form electronic document) and distributed through information and telecommunication networks.

On the present stage development information technologies in the field of currency control, a gradual transition from paper to electronic document management is expected, which should ultimately ensure greater efficiency of currency control.

The information bases of currency control have as their content:

information base of currency control;
information interaction between subjects of currency control, as well as between subjects and objects of currency control.

Information base currency control are:

the documentary base of currency control (i.e. documented information used for the purposes of currency control);
electronic Information Systems and databases used for currency control purposes.

In turn, the documentary base of currency control consists of:

1) documents submitted by residents and non-residents carrying out currency transactions to currency control agents.

These documents are divided into the following groups:

a) documents and information related to the conduct of foreign exchange transactions, opening and maintaining accounts (provided for in Part 4 of Article 23 of Law No. 173-FZ);
b) forms of accounting for foreign exchange transactions;

2) reporting forms of currency control agents to the currency control authorities.

In addition, for the purposes of currency control and, in particular, for reconciliation of documents, currency control agents use a variety of classifiers and lists of regulatory and reference information.

The concept and composition of the documentary base of currency control.

TO common documents and information related to the conduct of foreign exchange transactions, opening and maintaining accounts, include:

1. Documents proving the identity of an individual.

In accordance with the legislation of the Russian Federation, identity documents are:

passport of a citizen of the Russian Federation,
certificate of the registry office, executive authority or local government about the birth of a citizen - for a citizen of the Russian Federation who has not reached the age of 14,
general foreign passport,
sailor's passport
military identity card or military ID,
temporary identity card of a citizen of the Russian Federation, issued by the internal affairs body until passport registration,
other documents recognized in accordance with the legislation of the Russian Federation as identity documents;

3. Documents certifying the status of a legal entity - for non-residents.

These documents are provided by the state in which the state registration of a non-resident was carried out.

4. Certificate of registration with the tax authority.

5. Documents certifying the rights of persons to real estate.

A document certifying the rights of a person to real estate, in accordance with the order of the Ministry economic development RF dated December 23, 2013 No. 7651, is the Certificate of State Registration of Rights.

Special documents and information related to the conduct of foreign exchange transactions, the opening and maintenance of accounts include the following.

1. Documents certifying the rights of non-residents to carry out foreign exchange transactions, open accounts (deposits), drawn up and issued by the authorities of the country of residence (place of registration) of the non-resident, if the receipt by the non-resident of such a document is provided for by law foreign country.

1 Order of the Ministry of Economic Development of the Russian Federation of December 23, 2013 No. 765 “On approval of the rules for maintaining the Unified State Register of Rights to Real Estate and Transactions with It, the composition of the registration number, the procedure for assigning rights to real estate and transactions with it to objects during state registration real estate conditional numbers that have not been assigned in accordance with the procedure established by the legislation of the Russian Federation cadastral number, forms of a certificate of state registration of rights and a special registration inscription on documents, requirements for filling out a certificate of state registration of rights and a special registration inscription, as well as requirements for the format of a special registration inscription in electronic form.

2. Notification of the tax authority at the place of registration of the resident about opening an account (deposit) in a bank outside the territory of the Russian Federation.

The form of notification of the tax authority at the place of registration of a resident about opening an account (deposit) in a bank outside the territory of the Russian Federation is established by Order of the Federal Tax Service of Russia dated September 21, 2010 No. changing the details of an account (deposit) with a bank located outside the territory of the Russian Federation, and on the existence of an account with a bank outside the territory of the Russian Federation.

3. Documents (draft documents) that are the basis for conducting foreign exchange transactions, including agreements (agreements, contracts), powers of attorney, extracts from the minutes general meeting or other management body of a legal entity; documents containing information on the results of the auction (if any); documents confirming the transfer of goods (performance of work, provision of services), information and results of intellectual activity, including exclusive rights to them, acts of state bodies.

This group refers to documents certifying the fact of implementation foreign trade transactions: foreign trade contracts; commercial documents (invoice (invoice), pro forma invoice (pro forma invoice) to the contract, other commercial and settlement documents, including a cash or sales receipt for the purchase of goods in a retail network, documents confirming the settlements using as means of payment for securities, etc.).

4. Documents drawn up and issued by credit institutions, including bank statements; documents confirming the performance of foreign exchange transactions.

Such documents include: bank statements from accounts; written confirmation of an authorized bank maintaining a credit account in accordance with an international agreement with the participation of the Russian Federation, when supplying goods under a state loan or in repayment of a state loan, indicating the account number and currency code, etc.

5. Customs declarations, documents confirming the import into the Russian Federation of the currency of the Russian Federation, foreign currency and external and internal securities in documentary form.

6. Passport of the transaction. This document will be discussed in more detail below.

7. Documents confirming that individuals are spouses or close relatives, including documents issued by registry offices civil status(marriage certificate, birth certificate), court decisions that have entered into force on establishing the fact of family or kinship relations, on adoption (adoption), on establishing paternity, as well as entries in passports about children, about a spouse and other documents provided for the legislation of the Russian Federation.

These documents are specified in the Instruction of the Bank of Russia dated July 20, 2007 No. 1868-U “On the submission by resident individuals to authorized banks of documents related to certain foreign exchange transactions”.

According to the Ordinance of the Central Bank of the Russian Federation, resident individuals when carrying out foreign exchange transactions related to transfers of foreign currency from their accounts opened with authorized banks in favor of other resident individuals who are their spouses or close relatives to the accounts of these persons opened with authorized banks or in banks located outside the territory of the Russian Federation (if transferred within one business day the amount exceeds the equivalent of 5 thousand dollars. United States), submit to the authorized bank, through which the specified currency transactions are carried out, documents (copies of documents) confirming that individuals are spouses or close relatives from the following list:

passport of a citizen of the Russian Federation;
general foreign passport;
diplomatic passport;
service passport;
seaman's passport (sailor's identity card);
birth certificate;
marriage certificate;
certificate of adoption (adoption);
certificate of paternity;
name change certificate;
military ID;
resident card foreign citizen or stateless persons;
documents under Art. 13 of the Federal Law "On acts of civil status", similar to the documents mentioned above;
a court decision that has entered into legal force on establishing a fact of legal significance (including on establishing the fact of family or kinship relations, on adoption (adoption), on establishing paternity).

From the number of documents provided for in clause 4 of this article, it is necessary to exclude the forms of accounting for which there is currently a separate regulatory legal regulation by Instruction of the Bank of Russia No. 138-I.

In clause 1.5 of Instruction No. 138-I, the Bank of Russia classified two types of certificates as accounting forms for foreign exchange transactions:

certificate of foreign exchange transactions;
certificate of supporting documents.

Reference information used for the purposes of currency control. Customs authorities use the following classifiers for the purposes of currency control.

Classifier of the countries of the world.
Currency classifier.

Order No. 1003 of the Federal Customs Service of Russia dated August 21, 2007 approved classifiers and lists of reference information used for customs purposes. Among them, the following classifiers are used for the purposes of currency control:

a) forms of settlements and features of a foreign economic transaction;
b) tables of correspondence between the clearing currency and the base currency according to the All-Russian Classifier of Currencies;
c) peculiarities of settlements for declared goods.

In addition, the customs authorities, according to the letter of the Federal Customs Service of Russia dated July 12, 2007 No. 01-06 / 25927, use for the purposes of currency control:

samples of seals of authorized representatives of the Ministry of Industry and Trade of Russia in the region;
cards of sample prints of seals of authorized banks;
electronic directory of authorized banks.

The Central Bank of the Russian Federation communicates to authorized banks the lists of regulatory and reference information used by the latter when compiling reports and accounting for documents and information submitted by residents and non-residents.

In the field of currency control, information systems used by the main subjects of currency control are of paramount importance: banks and customs authorities. The Central Bank of the Russian Federation operates the Electronic Information System (EIS) of the Bank of Russia, the Federal Customs Service operates the Unified Automated Information System (UAIS) of the customs authorities.

Certain results have been achieved in the informatization of customs currency control: the software packages “Currency Control Agent” and “Currency Control Database Registry” have been developed and are being used, which are the information basis for the customs authorities to exercise currency control and control over the execution of foreign trade barter transactions.

Passport of the transaction and accounting forms for foreign exchange transactions. Conducting a currency transaction under foreign trade contracts and loan agreements involves the submission by a resident to an authorized bank (bank of the transaction passport) of the following documents:

transaction passports;
certificates of foreign exchange transactions (when conducting a transaction in foreign currency) or a settlement document (when conducting a transaction in the currency of the Russian Federation);
certificates of supporting documents;
supporting documents.

In order to ensure accounting and reporting on foreign exchange transactions, the Central Bank of the Russian Federation has established uniform rules for residents to issue a transaction passport (TP) in authorized banks. It acts as the basic document of currency control and contains necessary information from a contract between a resident and a non-resident.

The authorized bank determines from among its employees a responsible officer who has the right to perform currency control actions on behalf of the authorized bank as a currency control agent, including signing documents and certifying documents on paper with an imprint of the seal of the authorized bank used for the purposes of currency control. The responsible person and the seal of the authorized bank are approved by the administrative act of the authorized bank.

Documents and information are submitted by a resident (non-resident) to an authorized bank on paper and (or) in electronic form in the manner agreed by the authorized bank with the resident (non-resident).

A certificate of currency transactions and documents related to the performance of the currency transactions specified in it are submitted by a resident to an authorized bank within the following terms:

a) when crediting foreign currency to a transit currency account - no later than 15 working days after the date of its crediting, specified in the notification of the authorized bank on its crediting to a transit currency account;

b) when debiting foreign currency from a current account in foreign currency - simultaneously with the order to transfer foreign currency.

A certificate of foreign exchange transactions is not filled in by a resident and is not submitted to an authorized bank in the following cases:

a) when collecting funds from a resident in accordance with the legislation of the Russian Federation, including when collecting Money bodies that carry out control functions, and collection of executive documents;

b) if by agreement or otherwise in accordance with the legislation of the Russian Federation on national payment system between a resident and an authorized bank, it is provided for the debiting of foreign currency from its current account in foreign currency by direct debiting with the consent of the resident (acceptance, including acceptance given in advance);

c) when carrying out foreign exchange transactions between a resident and an authorized bank in which the resident has a settlement account in foreign currency;

d) in case of debiting, in accordance with the currency legislation of the Russian Federation, by a resident of foreign currency from a settlement account in foreign currency opened with an authorized bank, and its crediting to a settlement account in foreign currency of another resident opened with this authorized bank;

e) when a resident writes off foreign currency from his current account in foreign currency and credits it to his current account in foreign currency, to his deposit account in foreign currency opened in one authorized bank, when writing off foreign currency from his account on deposit, crediting foreign currency to your account on a deposit in foreign currency, when depositing (withdrawing) foreign currency in cash to your current account (from your current account) in foreign currency;

f) if the agreement between the authorized bank and the resident provides that the authorized bank is granted the right, on the basis of documents submitted by the resident related to the conduct of foreign exchange transactions, and other information, to fill out a certificate of foreign exchange transactions. In this case, the certificate of foreign exchange transactions is filled in by the authorized bank independently.

When carrying out a foreign exchange transaction related to the debiting of the currency of the Russian Federation in favor of a non-resident from its current account in the currency of the Russian Federation opened with an authorized bank, the following documents shall be submitted to the authorized bank at the same time:

a) an order to transfer funds;
b) documents related to the performance of the currency transaction specified in the settlement document for the currency transaction.

A settlement document for a currency transaction is not drawn up and submitted by a resident to an authorized bank in the following cases:

a) when funds are collected from a resident in favor of a non-resident in accordance with the legislation of the Russian Federation, including when funds are collected by bodies performing control functions and collected under executive documents;

b) if an agreement or otherwise in accordance with the legislation of the Russian Federation on the national payment system between a resident and an authorized bank provides for the debiting of the currency of the Russian Federation from its current account in the currency of the Russian Federation by direct debiting with the consent of the resident (acceptance);

c) when a resident carries out foreign exchange transactions using bank cards;

d) when a resident carries out foreign exchange transactions related to settlements under a letter of credit.

A non-resident, when performing a foreign exchange transaction related to debiting the currency of the Russian Federation from his bank account opened with an authorized bank in the currency of the Russian Federation, submits to the authorized bank a settlement document for a foreign exchange transaction indicating in it the code of the type of foreign exchange transaction that corresponds to the purpose of the payment. The following cases are an exception:

a) upon collection of funds from a non-resident in accordance with the legislation of the Russian Federation, including upon collection of funds by bodies performing control functions, and collection under executive documents;
b) if an agreement or otherwise in accordance with the legislation of the Russian Federation on the national payment system between a non-resident and an authorized bank provides for the debiting of the currency of the Russian Federation from its bank account in the currency of the Russian Federation by direct debit with the consent of a non-resident (acceptance, including acceptance given in advance);

c) when carrying out foreign exchange transactions in the currency of the Russian Federation between a non-resident and an authorized bank in which a bank account in the currency of the Russian Federation is opened for a non-resident;

d) when a non-resident transfers the currency of the Russian Federation from a bank account in the currency of the Russian Federation to another bank account of a non-resident, a deposit account in the currency of the Russian Federation of a non-resident opened in one authorized bank, when a non-resident transfers the currency of the Russian Federation from a deposit account in the currency of the Russian Federation to his bank account;

e) when a non-resident transfers the currency of the Russian Federation from a bank account in the currency of the Russian Federation using a bank card.

An agreement between an authorized bank and a resident (non-resident) may provide that the authorized bank is granted the right to independently draw up a settlement document for a currency transaction indicating in it the code of the type of currency transaction on the basis of documents related to the conduct of this currency transaction submitted by a resident (non-resident) before implementation of a currency transaction in the manner agreed by the authorized bank with a resident (non-resident).

In the case of currency transactions related to the crediting to the settlement account of a resident in the currency of the Russian Federation of the currency of the Russian Federation received from a non-resident, and (or) with the debiting of his current account in the currency of the Russian Federation of the currency of the Russian Federation in favor of a non-resident, under a contract ( loan agreement), according to which the transaction passport is issued, the resident submits the following documents to the authorized bank:

a) a certificate of foreign exchange transactions;
b) documents related to the conduct of foreign exchange transactions specified in the certificate of foreign exchange transactions.

An agreement between an authorized bank and a resident may provide that the authorized bank is granted the right to fill out a certificate of foreign exchange transactions. In this case, the certificate of foreign exchange transactions is filled in by the authorized bank independently.

The authorized bank stores in electronic form data on foreign exchange and other operations carried out by its resident clients in foreign currency and in the currency of the Russian Federation and by its non-resident clients in the currency of the Russian Federation through their accounts opened with this authorized bank.

The procedure for storing data on foreign exchange transactions, with the exception of the storage periods, is determined by the authorized bank independently. Information containing data on a currency transaction is stored by an authorized bank in electronic form for at least three years after the date of the relevant transaction.

The authorized bank, at the request of the currency control authorities, shall submit in electronic form and (or) on paper the data on currency transactions subject to storage, which were carried out for a certain period, either by certain clients, or by certain codes of the type of currency transactions.

These rules apply to the following contracts:

a) contracts, agreements, preliminary agreements, proposals for the conclusion of such agreements containing all essential conditions agreement (offer, public offer) concluded between residents and non-residents, draft agreements (contracts, agreements) that provide for the implementation of foreign exchange transactions related to settlements through residents' accounts opened in authorized banks and (or) through residents' accounts opened in non-resident banks (hereinafter referred to as agreements):

International documents include international treaties in the field of AML / CFT, in the field of combating drugs, terrorism, corruption, etc.

In particular, these documents include:

Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds of Crime and Financing of Terrorism 2005 (Warsaw Convention);
UN Convention against Corruption 2003;
Shanghai Convention for the Suppression of Terrorism, Separatism and Extremism of 2001;
UN Convention against Transnational Organized Crime 2000;
1999 United Nations International Convention for the Suppression of the Financing of Terrorism (New York Convention);
Council of Europe Civil Law Convention on Corruption 1999;
Council of Europe Criminal Law Convention on Corruption 1999;
Council of Europe Convention on Laundering, Search, Seizure and Confiscation of the Proceeds of Crime 1990 (Strasbourg Convention);
1988 United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (Vienna Convention).

Also among these documents it is necessary to include resolutions of the UN Security Council. Such resolutions specify individuals and organizations whose accounts and assets are subject to freezing. For example, the well-known Taliban movement and the Al-Qaeda group are included in the UN Security Council resolutions. The resolutions also apply to specific individuals. For example, a number of UN Security Council resolutions were dedicated to Osama bin Laden.

The AML/CFT Law provides for the maintenance of a list of organizations and individuals in respect of which there is information about their involvement in extremist activities or terrorism.

Part of this list is formed on the basis of:

drawn up international organizations those engaged in the fight against terrorism, or bodies authorized by them and lists of organizations and individuals recognized by the Russian Federation associated with terrorist organizations or terrorists;
recognized in the Russian Federation in accordance with international treaties of the Russian Federation and federal laws sentences or decisions of courts and decisions of other competent authorities of foreign states in relation to organizations or individuals engaged in terrorist activities.

Of particular note are the widely used international standards in the field of AML / CFT - primarily International Standards on combating money laundering, the financing of terrorism and the financing of the proliferation of weapons of mass destruction - known as the FATF 40 Recommendations. These standards have been developed by the Financial Action Task Force on Money Laundering (FATF). In 2012, the FATF adopted the next edition of these standards.

Compliance with these standards, which countries implement taking into account the specifics of their national legislation, allows countries to build effective AML / CFT systems and protect the national economy from shadow capital. According to UNSCR 1617, the FATF Recommendations are mandatory for application by UN member states.

Within the framework of these standards, a number of thematic recommendations are identified that are directly related to the organization of internal control. Primarily we are talking o Recommendation 1 - risk assessment and application of a risk-based approach. This recommendation, which is “cross-cutting” (that is, affecting all other recommendations to one degree or another), is focused on the effective allocation of limited resources of the state and the private sector, including when conducting internal control based on risk assessment. division financial transactions on those subject to mandatory control and not subject to mandatory control, as well as the additional allocation of suspicious transactions among transactions not subject to mandatory control is an example of the application of a risk-based approach in practice. Another example may be the mode of monitoring client transactions based on the internal control rules of the organization - for example, by geographical factor (country of which the client is a resident, geography and types of transactions conducted by the client, transactions conducted by him, etc.).

Law No. 173-FZ (Article 24);
Order of the Ministry of Finance of Russia dated April 24, 2013 No. 48n “On Approval of the Administrative Regulations for the Federal Service for Financial and Budgetary Supervision of the State Function of Controlling Foreign Exchange Transactions by Residents and Non-Residents Who Are Not Credit Institutions” (hereinafter referred to as Administrative Regulations No. 48n);
order of the Ministry of Finance of Russia dated 04.10.2011 No. 123n “On Approval of the Administrative Regulations for the Federal Tax Service’s State Function to Control Foreign Exchange Operations by Residents and Non-Residents Who Are Not Credit Institutions or Currency Exchanges” (hereinafter referred to as Administrative Regulations No. 123n);
Bank of Russia Instruction No. 138-I.

According to Art. 24 of Law No. 173-FZ, residents are granted the following rights.

1. Get acquainted with the acts of inspections carried out by the bodies and agents of currency control, i.e. The Federal Tax Service of the Russian Federation and its subdivisions, the Federal Customs Service and its subdivisions, the Federal Service for Financial and Budgetary Control of the Russian Federation (Rosfinnadzor) and its territorial subdivisions, the Bank of Russia and authorized banks. This right is also enshrined in Administrative Regulations No. 123n and No. 48n.

Based on the results of the check, in the absence of a violation, an act is drawn up in one copy, which is attached to the case file, in the event of a corpus delicti, the act is drawn up in two copies, one of which is filed with the case file, and the other is sent to law enforcement agencies or prosecutors. Thus, it is not possible to submit one copy of the inspection report to the resident immediately after the inspection.

In accordance with clause 80 of Administrative Regulation No. 48n, after the completion of the inspection, a notice is sent to the resident within five days of the opportunity to familiarize themselves with the inspection act.

The resident also has the right to send a written request to the relevant authority to submit the inspection report to him.

In this case, he is provided with a copy of the act both by sending it by mail, and directly to an authorized representative of such a person.

2. Appeal against decisions and actions (inaction) of bodies and agents of currency control and their officials.

The procedure for appealing against decisions and actions (inaction) of bodies and agents of currency control and their officials is divided into two types: judicial and pre-trial (out of court).

The pre-trial appeal procedure consists in the possibility of a resident to file a complaint with a higher body or person against the actions of a lower one. For example, in accordance with paragraphs 110 and 111 of Administrative Regulation No. 48n, decisions of Rosfinnadzor can be appealed to the Ministry of Finance of the Russian Federation, decisions of the territorial department of Rosfinnadzor - to Rosfinnadzor. If actions (inaction) of officials of the territorial administration are appealed, then in accordance with paragraph 113 of the Administrative Regulation No. 48n, one should contact the head of the territorial administration of Rosfinnadzor.

As part of the implementation this right the resident has the right:

choose the form of filing a complaint when applying to the tax authorities (oral, written, electronic);
introduce additional documents and materials simultaneously with the complaint;
apply for the request for the documents necessary to substantiate or consider the complaint;
within 30 days from the date of registration of the complaint to expect its consideration;
choose the form for receiving a response to the complaint (written or electronic);
receive a reasoned response based on the results of the consideration of the complaint, while in relation to the tax authorities the deadline for sending a response is not specified, a response from Rosfinnadzor and its territorial departments must be sent within five days from the date of the decision;
receive a notification about the impossibility of reading the complaint;
receive a notification about the impossibility of submitting a response by the relevant authority, indicating the reasons that may be the inadmissibility of disclosing state or other secrets protected by law, the presence of multiple written responses on the merits to previously sent complaints and no additional arguments are given in the new complaint, the presence of obscene, offensive language, threats to life, health and property of an official, his family members.

The judicial appeal procedure consists in the possibility to challenge in court the decisions of the bodies and agents of currency control, as well as their actions (inaction) and their officials.

If an individual appeals against the decisions and actions (inaction) of the bodies and agents of currency control, i.e. this is not related to the conduct of entrepreneurial activity by a person, then the procedure for filing statement of claim, as well as the consideration of such disputes, is regulated by Chapter 25 of the Code of Civil Procedure of the Russian Federation. If there is a need to appeal against any decisions, as well as actions (inaction) of bodies and agents of currency control and their officials, business or other economic entities, i.e. legal entities and individual entrepreneurs should be guided by Chapter 24 of the Arbitration Procedure Code of the Russian Federation.

In the event that residents dispute the regulations of the currency regulation and control bodies, the provisions and procedure specified in Chapter 25 of the Code of Civil Procedure of the Russian Federation will be applied, regardless of whether the resident is an individual or a legal entity.

3. The right to compensation for real damage caused by illegal actions (inaction) of bodies and agents of currency control and their officials.

The institution of compensation for damages, as well as losses from public authorities, local governments, as well as their officials, is regulated by Art. 15, 16 of the Civil Code of the Russian Federation. According to Art. 15 of the Civil Code of the Russian Federation, real damage is the costs that a person whose right has been violated has made or will have to make to restore the violated right, loss or damage to his property.

At the same time, Art. 16 of the Civil Code of the Russian Federation provides for compensation for losses (compensation for real damage and lost profits) to a citizen and legal entity from state bodies, local governments and their officials, and Art. 24 of Law No. 173-FZ, within the framework of foreign exchange legal relations, provides the resident with the exclusive right to receive compensation for only real damage.

Compensation for damage is made at the expense of the federal budget, the budget of the constituent entity of the Russian Federation or the local budget, depending on the status of the body that caused the harm. Within the framework of foreign exchange legal relations, due to their specificity and the exclusivity of the jurisdiction of the Russian Federation, the corresponding compensation is made at the expense of the federal budget.

You can also highlight other rights of a resident that are not contained in Law No. 173-FZ:

be present at the field check, give explanations on issues related to the subject of the audit (clause 9 of the Administrative Regulation No. 48n);
receive an order to eliminate the identified violations (clause 91 of the Administrative Regulation No. 48n);
apply for an extension of the term to eliminate the violation and submit documents and information with justification of the reasons (clause 95 of the Administrative Regulation No. 48n).

Let us now consider the obligations of residents in accordance with Part 2 of Art. 24 of Law No. 173-FZ.

1. Submit to the bodies and agents of currency control the documents and information provided for by the current legislation of the Russian Federation.

The list of documents that residents are required to submit is enshrined in legislation by establishing a closed list for requesting documents from currency control authorities and agents; they are reflected both in Law No. 173-FZ (Article 23) and in Administrative Regulation No. 48n. In general terms, these documents can be defined as confirming the status of a resident, as well as documents related to a foreign exchange transaction.

Requirements for the submitted documents, their form, quantity, certification procedure are regulated by Art. 23 of Law No. 173-FZ, as well as

Rules for the submission by residents and non-residents of supporting documents and information when carrying out foreign exchange transactions by foreign exchange control agents, with the exception of authorized banks (approved by Decree of the Government of the Russian Federation of February 17, 2007 No. 98). Residents are required to provide not only copies of documents, but also originals if requested by the body or agent of currency control.

2. Keep records in accordance with the established procedure and draw up reports on their foreign exchange transactions, ensuring their safety for at least three years from the date of the relevant foreign exchange transaction, but not earlier than the date of execution of the contract.

3. To comply with the instructions of the currency control bodies to eliminate the revealed violations of the acts of the currency legislation and the act of the currency regulation bodies.

The procedure for fulfilling the order is contained in Administrative Regulation No. 48n within the framework of the relationship between residents and Rosfinnadzor bodies. The deadline for eliminating the identified violation is established directly in the prescription and cannot be less than ten business days from the date the resident receives the prescription, while the date of receipt will be the sixth day from the date it was sent by registered mail. Documents and information confirming the fulfillment of the order can be sent by the resident either by post or presented in person. If the resident does not comply with the order, then the authorized official of Rosfinnadzor draws up a protocol on an administrative offense and sends it and other materials to the judge for consideration.

Additional responsibilities include the following:

to provide, if possible, a place for the performance of a state function during the period of an on-site inspection in back office, isolated from the employees of the object of verification and unauthorized persons (subparagraph “d”, paragraph 9 of the Administrative Regulation No. 48n);
eliminate the comments of the authorized bank in case of revealing violations of the execution of a certificate of a currency transaction, a settlement document for a currency transaction, a certificate of supporting documents (clause 18.7 of Instructions of the Bank of Russia No. 138-I).

Thus, a resident has been granted a significant amount of rights during inspections by currency control authorities and agents, but at the same time, a number of obligations have been assigned, the violation of which may lead to additional liability for the resident for violation of currency legislation and acts of currency regulation and currency control authorities.

In conclusion, the following conclusions can be drawn.

Currency control is regulated by the norms of Law No. 173-FZ, as well as the norms of other regulatory legal acts. The law clearly defines the system of subjects of currency control, their powers, rights and obligations, as well as the procedures for their implementation of this type of control. The purpose of currency control is to ensure that residents and non-residents comply with the laws of the state when carrying out transactions with currency values, as well as transactions with national currency, domestic securities. In science, there are forms, methods and types of currency control. Of particular importance is the customs and banking currency control of foreign economic activity.

Law No. 173-F3 establishes three-tier system currency control in the Russian Federation. Currency control in the Russian Federation is carried out by the Government of the Russian Federation, currency control bodies, currency control agents. The currency control bodies are Central bank RF and the Federal Service for Financial and Budgetary Supervision (Rosfinnadzor).

Currency control agents are authorized banks, Vnesheconombank, professional participants in the securities market that are not authorized banks, customs authorities, tax authorities.

The information bases of currency control have as their content: firstly, the information base of currency control; secondly, information interaction between the subjects of currency control, as well as between the subjects and objects of currency control. The currency control information base consists of: 1) the currency control documentary base (ie documented information used for the purposes of currency control); 2) electronic information systems and databases used for the purposes of currency control.

The documentary base of currency control consists of: a) documents submitted by residents and non-residents engaged in currency transactions to currency control agents (documents and information related to the conduct of currency transactions, opening and maintaining accounts, as well as forms of accounting for currency transactions); b) reporting forms of currency control agents to the currency control authorities. The main document in the field of currency control is the transaction passport.

Legal support of information interaction in the field of currency control is the most important component of currency control. Interaction between subjects of currency control is regulated as general rules(concerning at once all or most types of subjects of currency control), and special (agreements between individual subjects of currency control). To date, information interaction between currency control bodies has been regulated: currency control agents - with the Central Bank of the Russian Federation as a currency control body; other subjects of currency control - with Rosfinnadzor as a currency control body; currency control agents - with residents (non-residents) carrying out currency transactions.

In order to combat money laundering and terrorist financing (AML/CFT), the law provides for an internal control procedure in relation to foreign exchange transactions. The main objective of internal control in relation to foreign exchange transactions in terms of AML / CFT is to prevent the involvement of residents and non-residents in the implementation of operations for the legalization (laundering) of proceeds from crime and the financing of terrorism. The internal control system for AML/CFT purposes is based on a set of international and national legal norms, and internal control itself is carried out in accordance with the internal control rules approved by the organization, which take into account the industry specifics of the organization. The internal control system built for AML / CFT purposes can be effectively used to identify persons who violate the legislation in the field of currency control.

Residents are granted the following rights: to get acquainted with the acts of inspections carried out by bodies and agents of currency control; appeal against decisions and actions (inaction) of bodies and agents of currency control and their officials; the right to compensation for real damage caused by unlawful actions (inaction) of bodies and agents of currency control and their officials.

Residents have the following obligations: to submit to the bodies and agents of currency control documents and information provided for by the current legislation of the Russian Federation; keep records and draw up reports on their foreign exchange transactions in accordance with the established procedure, ensuring their safety for at least three years from the date of the relevant foreign exchange transaction, but not earlier than the date of execution of the contract; comply with the instructions of the currency control authorities to eliminate the identified violations of the acts of the currency legislation and the act of the currency regulation authorities.

The organization entered into an agreement with a foreign company, or a person was offered to get a job in an international company and receive wages from abroad. In these cases, each of the actors will definitely hear the phrase "currency control". Any Russian who goes on vacation and will import or export currency across the border of the Russian Federation also falls under its action. So what is "currency control"?

The concept of currency control and its functions

Currency control in the Russian Federation is a measure of state inspection of the foreign exchange market. That is, it is the supervision of the movement of the currency both outside the state and within the country. This applies to ordinary citizens, and enterprises, and organizations.

Here are some of the main functions that currency control (hereinafter referred to as VC) performs:

Issuing all possible permits and checking the work of exchange offices that can buy and sell currency. This means that all official "exchangers" must be licensed and their work is under close scrutiny of the currency regulation and control authorities.
Purchase and sale of foreign currency within Russia. Buying banknotes of “imported production” before a vacation, a person automatically becomes the object of attention of currency control and legislation in this area.
Transportation of currency across the border. When exporting or importing amounts exceeding $ 10,000 in any currency, the owner of the money is required to declare them. If the cash is less than 10,000 dollars, then this is done at a personal request.
Settlements for export-import transactions, contracts and purchases. To a greater extent, this applies to legal entities, as it usually includes transactions between Russian and foreign organizations for all types of contracts. Although this paragraph also applies to individuals who receive money from abroad for their work or pay for large foreign purchases. small currency purchases in online stores or auctions usually do not attract the attention of the VC authorities.

The letter of the law, or the Federal Law on Currency Control

Like most activities in Russia, controlled currency relations regulated by federal law
(hereinafter - the Federal Law) on currency control dated 10.12.2003 . This document has not changed its main content since 2003 and has only a number of innovations, mainly related to wording.

Thus, due to changes in tax code, currency control in the Russian Federation in 2014 changed a number of names of "actors". For example, "banks" was replaced with " credit organizations". The main accents and scope of the law remained unchanged.

Bodies of currency regulation and control

173 of the Federal Law on currency control clearly distributes: who, what and for whom should control. Currency control bodies are the Central Bank and the Government of the Russian Federation. These bodies check their agents. To summarize, the main points that agents check are:

the amount of transactions involving foreign currency (that is, who transferred how much and to whom);
grounds for the use of precisely "imported" banknotes, and not rubles;
deadlines for the provision of documents that prove that the foreign currency was transferred or received specifically for the service or product.

The currency control agents themselves are:

banks that are subordinate to the Central Bank;
professional participants of the securities market;
customs and tax authorities.

The chain of controllers and controlled organizations only seems complicated. If a company has transferred money to its foreign partner and receives goods or a range of services from him, then when declaring, it will be inspected by customs and the Russian bank through which this payment was made. This is provided for by the law on currency control.

In this case, the organization must prove that it did not just transfer this money abroad. Customs will be provided payment order for payment, and to the bank - a declaration for goods. And already these two agents will be controlled by the Central Bank and the Government. And failure to comply with the terms or conditions of operations leads to rather severe fines, but already in rubles. For example, late submission of the declaration threatens the organization with a fine of 50,000 rubles.

Penalties also apply to individuals. If a Russian citizen has opened a bank account in a foreign state, then he is obliged to report this tax authorities RF within one month. Or the bank may reject a payment to or from individual if he considers that this operation is doubtful and the person does not have supporting documents for such a transfer. Penalties for violation of currency control are established by Art. 15.25. Code of Administrative Offenses.

If an individual works for foreign company and receives his "hard money" in foreign currency or by transfer from abroad, then the best option is the transition to the format of a legal entity, for example, an individual entrepreneur. If the person does not confirm such a payment, the bank has the right to reject the operation. In addition, with this option, no tax deductions are made, and this may not go unnoticed by the tax authorities.
If the amount of the contract for goods or services concluded with a foreign partner is more than $ 50,000, then you need to open a transaction passport at the bank. If within the framework of this contract several deliveries are made or several services are provided, then as soon as the amount approaches this milestone, in order to avoid penalties, it is better to issue a transaction passport at the bank in advance.
If an individual is carrying more than $10,000 in any currency, it is best to declare it at the airport when going through customs. You can save yourself from problems with declaring amounts and wasting time on this by simply opening a foreign currency account in Russian bank and tied to it bank card. This, of course, will lead to commissions for settlements, but it is safer and does not require filling out documents and formalities when passing through border control.

In order to control the growth of the inflation rate, as well as to develop the economy within our state, currency control is carried out. The law on currency control was adopted back in 1992, this very control is carried out by the authorities state power, the main purpose of this event is to control the outflow of the national currency outside the Russian Federation. Violation of the law is punishable by both physical and legal entities. Let us consider in more detail what currency control is and how it is carried out at the moment.

What is currency control

So, the main purpose of currency control is to ensure compliance with current legislation, including the law on currency regulation and currency control. We will consider its provisions later, for a start it is worth analyzing what main functions currency control performs, these include:

tracking of settlements made not in domestic currency and checking all accompanying documents;
regulate internal currency market and track the movement of funds in order to prevent the collapse of the domestic ruble;
verification of transactions carried out in foreign currency and their legitimacy;
checking the accounting of operations in foreign currency.

Please note that all of the above functions are performed by currency control authorities and agents.

As for the currency control authorities, they include:

TSB RF. It is the Central Bank that is authorized to control the circulation of foreign currency, issue a license to conduct operations, check accounting, and also issue regulations related to these operations.
Ministry of Finance of the Russian Federation.
EEC (currency and export control) this Federal Service exercises control over the conduct of operations in foreign currency with foreign partners, as well as the fulfillment of obligations in foreign currency.
The customs service, which controls the import and export of domestic and foreign currency outside the Russian Federation.
Law enforcement agencies - the Ministry of Internal Affairs.
The Federal Tax Service, which controls the taxation of transactions, the settlement of which is carried out in foreign currency.

Another question is who are currency agents. In fact, the agents of currency control are other commercial organizations, which are accountable to all of the above government agencies. Such organizations include commercial banks and non-bank credit organizations with permission Central Bank Russia to carry out operations in foreign currency.

Currency control authorities

So, above we have analyzed which state bodies are related to the implementation of currency control on the territory of our country. However, they are required to fulfill certain obligations:

Draw up rules and regulations for all residents and non-residents of the Russian Federation.
Control all operations carried out in foreign currency by citizens of our country, for example, entrepreneurs who import goods and accept payments in foreign currency.
They supervise all entities making payments in foreign currency, check contracts and reporting documents.

If you say the same in simple terms, then all citizens of our country, as well as citizens of other states who import or export currency, must obey the supervisory authorities and provide them with everything Required documents for complete control. That is, at the first request of all officials, it is necessary to provide permission to carry out foreign exchange transactions, agreements on which transactions and reports were carried out, including on the payment of tax. By the way, there is one significant nuance here, which is that if violations of the law on the circulation of foreign currency in Russia are detected, both residents of the Russian Federation and non-residents may lose their licenses.

Currency Control Law

All of the above actions are carried out on the basis of 173 Federal Law "On currency regulation and currency control". In a nutshell, this law defines:

the procedure for carrying out transactions in foreign currency;
the powers of the bodies of control over the implementation of transactions in foreign currency;
rights and obligations of persons who store and transfer foreign currency in the territory of the state;
responsibility for violating the law.

In order to understand as accurately as possible what the law on foreign exchange transactions in the territory of our country regulates, it is worthwhile to figure out which operations are suitable for the implementation of this law. Such operations include foreign currency as means of payment. That is, here the procedure for settlement between the parties to the contract in foreign currency is determined, often such contracts take place in relations between partners from different countries, for example, when exporting goods. It follows that the law determines the need to control the movement of foreign currency within our state. Among other things, the regulatory authorities must track all movements between accounts in foreign currency, both residents and non-residents in our country. First of all, all of the above measures are necessary in order to strengthen the position of the domestic currency on the territory of our country.

What are the functions of the control bodies

So, we found out that control over foreign exchange transactions in our country can be carried out by both authorized state bodies and agents. To begin with, we will analyze what functions are directly performed by state bodies. After all, it applies directly to them only state structures represented by the Central Bank, the Ministry of Finance, the VEC and the customs service. By the way, the tax service can also be listed among such regulatory authorities insofar as it is she who is responsible for taxation on all operations and transactions.

Thus, as a control body, the Central Bank must first of all monitor any cash flow in foreign currency, and also, with the help of legislation, clearly determine the procedure for handling foreign banknotes. In this regard, its powers include establishing the procedure for settlements in foreign currency between residents and non-residents of the Russian Federation. Among other things, the Central Bank of Russia determines the requirements for contracts, the procedure for making a transaction, and more. In simple terms, the Central Bank in this case is the main body that regulates the necessary documents, the procedure for opening and maintaining accounts, and can also set limits on settlements between the parties to the agreement.

By the way, it was also said above that the agents of currency control are banks and non-bank credit organizations. They also have full right open accounts in foreign currency and carry out the movement of funds on them. But the fact is that in order to carry out these operations, a permit from the Central Bank or, in other words, a license must be issued. In the absence of such a license, it is strictly prohibited to carry out transactions in foreign currency.

The Federal Tax Service

Tax authorities are directly related to foreign exchange transactions between the parties to the agreement, which can be both residents and non-residents of the Russian Federation. After all, when exporting and importing goods, everyone is obliged to pay tax in federal budget, here the tax service has the right to exercise supervision in the following cases:

The powers of the Federal Tax Service are limited only by the scope of taxation, respectively, the tax authorities have the right to check contracts and reporting documents related to them, as well as to demand the implementation of tax laws.
The tax service has the right to check the license and permission to conduct transactions in foreign currency.
The tax service is obliged to notify the regulatory authorities about the conduct of accounts in foreign currency, for example, when checking accounting documents, it was found that transactions were carried out, in this case it is necessary to check all the documents accompanying the transaction and notify the Central Bank and law enforcement agencies of possible violations.

note that tax office cannot apply any sanctions against persons who have violated the current legislation, their task is directly carried out tax control, collect mandatory payments on a voluntary or compulsory basis, and at the same time they can only transfer information to other regulatory authorities if any violations are detected.

Federal Customs Service

Customs officers are directly related to currency control, because it is they who can control the import and export of domestic and foreign currency outside the Russian Federation. Their powers are enshrined in government decree No. 809. So, what powers does the customs service of the Russian Federation have in the field of currency control:

control the import and export of products across the border, and methods of settlement between the parties to the contract;
check permissions for settlements in foreign currency.

By the way, when considering the role of the customs service in the implementation of currency control, it is impossible not to touch on the topic of the Customs Union. In simple terms, then Customs Union- this is an agreement between some countries (Kyrgyzstan, Armenia, Belarus, Russia, Kazakhstan) on the import and export of goods without paying customs duties. That is, the member countries of the union are only exempt from paying duties and have some other relief, but at the same time they are also required to comply with the law on currency regulation and currency control.

By the way, the only difference for CU participants is that they have a simplified procedure for importing goods into the Russian Federation. Mandatory Documents when exporting is the transaction passport. This document must reflect the completed transactions in foreign currency. The document is issued by an authorized bank. By the way, the transaction passport has been canceled since January 1, 2018.

The role of banks in currency regulation

Insofar as currency control in the Russian Federation is carried out not only by state bodies, but also by agents, the role of banks in this case is quite important. At the same time, banks are directly those agents who own all the information about the accounts of legal entities, individual entrepreneurs and individuals. It follows that credit and financial institutions and non-bank credit institutions are required to monitor the movement of foreign exchange transactions between residents and non-residents of the Russian Federation.

So you need to consider in as much detail as possible the obligations of banking and non-banking credit organizations:

tracking the import and export of foreign currency or foreign securities;
control over international transfers in rubles or foreign currency;
transfers between accounts of non-residents of the Russian Federation within our country.

All of the above operations can be conditionally explained as follows: banks on behalf of their clients, which can be both residents and non-residents of our country. They transfer funds from account to account, while funds can be transferred both within the bank and to other banks, including those registered abroad. It is for all of the above operations that a currency control agent is required to monitor.

Please note that banks authorized to carry out transactions in foreign currency only if they have the appropriate license from the Central Bank of Russia.

What documents are needed for the bank to carry out foreign exchange transactions

In fact, the list of documents depends on several factors, let's try to figure out which documents are needed for transferring funds in foreign currency. First of all, documents are needed: a passport of an individual or a certificate confirming the status of legal entities and individual entrepreneurs. Among other things, a license for settlements and transfers in foreign currency is required, this license must be provided by a person making transfers in foreign currency.

Further, the list of documents will look like this: the client must provide a transaction passport, banking and customs declarations. In addition, documents are needed confirming the grounds for making transfers, for example, contracts.

Rights and obligations of subjects

So, from the foregoing, we can come to the conclusion that each state body, as well as a currency control agent, performs its functions, which, in general, allow you to effectively track the movement of foreign and domestic currencies. At the same time, each participant in this process has certain rights and obligations:

The powers of the regulatory authorities include checking documents in order to identify violations in relation to the current legislation.
The task of the regulatory authorities is to verify the authenticity of documents and evaluate the reliability and comprehensiveness of the operations performed.
The obligation of the regulatory authorities is to check all documents and contracts for compliance with applicable laws.

Please note that violation of the law on currency control provides for both administrative and criminal liability.

The task of currency control agents is as follows:

monitor accounts and operations carried out on them in foreign currency, both by residents and non-residents of the Russian Federation;
transmit information to higher authorized bodies upon discovery of the current legislation;

How currency control is carried out

So, to summarize all of the above, it is worth starting with the fact that the main task of currency control is to identify violations in the conduct of operations in foreign currency, as well as to prevent the outflow of domestic currency outside our country. In order for the work on currency control to be effective, some state structures are involved in it, as well as commercial banking and non-bank organizations. The overall goal of these events is:

Determine to what extent the operations carried out between the accounts of residents and non-residents of the Russian Federation comply with the current legislation.
Check the implementation of the current legislation and the fulfillment of their obligations to our state.
Check whether it is expedient to make payments in foreign currency in a given situation.
Check the accounting of transactions carried out in foreign currency.

So, if we make a general conclusion, then currency control is necessary in our country in order for the authorities to be able to determine what place foreign currency occupies among entrepreneurs, how much it is necessary to make payments directly in foreign currency, and also to prevent the outflow of capital abroad. And to be more precise, the need to control the ongoing operations has several main reasons, in particular, control allows you to prevent the concealment of real incomes of entrepreneurs and the storage of funds in accounts in foreign banks. Among other things, control is needed in order to control payments to the budget in the form of taxes, that is, in this case, measures are necessary to ensure that entrepreneurs pay their obligations in full and do not hide from taxation in accordance with tax legislation.

Please note that another purpose of currency control is to strengthen the position of the domestic currency in relation to foreign currency, the less transactions will be carried out in foreign currency, the less the threat of dollarization of the domestic economy.

So, to summarize, currency control is the tracking of transactions carried out in foreign currency on the territory of our state, and many state bodies, whose activities are more or less related to finance, are related to this event. The main purpose of currency control is to protect and strengthen the domestic currency for Russian market to identify unscrupulous entrepreneurs.