Currency transaction code in the payment order 11100. Currency transaction code in the payment order

This means that this operation is permitted by currency legislation. Currency transactions are carried out without restrictions, for which a special procedure is not established (Part 2, Article 5, Article 6 of Law No. 173-FZ).

• The rules of the Labor Code also apply to foreign citizens. And if we turn to him, we will read that the salary is paid to the employee in rubles in the place where he performs the work or is transferred to the bank account specified by him, if this is provided for in the labor or collective agreement (Articles 11, 131, 136 of the Labor Code).
• Those. The employer does not have the right to independently decide to transfer money to foreign employees. And he cannot open an account for an employee if an application has not been received from him.

Attention

Foreigner as a foreign currency non-resident Payment of wages to a foreigner is based on the following regulatory documents: - Part 3 of Article 136 of the Labor Code - it states the employer’s obligation to pay wages; - Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” - this law defines the important concepts of tax resident and tax non-resident for us. Paying wages to a foreigner: in cash or by card? Part 2 of Article 14 of the said Federal Law provides for settlements when carrying out currency transactions only through bank accounts in authorized banks, as well as electronic money transfers.

Currency transaction code when transferring wages to a non-resident

• Currency transaction code when transferring wages to a non-resident
• Paying wages to a foreigner: in cash or by card?
• Bank24.ru
• Issuing bank cards for salary payments
• When transferring wages to a non-resident, what to provide to the bank?

Currency transaction code when transferring wages to a non-resident Foreigners are one of the biggest problems for an accountant who deals with payroll and personnel. Because there are countless peculiarities regarding personal income tax, insurance premiums, benefits, registration.
Attention Moreover, there are also features in the payment of wages that should not be forgotten, especially if your company traditionally pays wages in cash. We will talk about this in the article.

Paying wages to a foreigner: in cash or by card?

Working after the end of the working day is not always overtime. If an employee regularly stays after work to finish things unfinished during the working day, this does not mean that he needs to be paid for overtime hours.< … Увольнение родителя ребенка-инвалида: есть особенности В случае, когда в организации планируется сокращение штата и среди прочих под это сокращение попал работник, являющийся родителем ребенка-инвалида, возможно дату его увольнения придется перенести или вообще сохранить за ним рабочее место.

< … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия. < …

Bank24.ru

• Personal income tax – no later than the day following the day the salary is transferred to the employees’ accounts (clause
  6 tbsp. 226 Tax Code of the Russian Federation);

• contributions for compulsory pension (social, medical) insurance - no later than the 15th day of the month following the month of accrual of payments and remunerations (Part 5 of Article 15 of the Law of July 24, 2009

Bank refusal to transfer salary by bank transfer

Transfer salaries to employees’ bank accounts at least every six months (Part 6, Article 136 of the Labor Code of the Russian Federation). Situation: is it possible to pay foreigners salaries in rubles from the organization’s cash desk (without using bank accounts)? The answer to this question depends on whether the payment of wages is recognized as a foreign exchange transaction or not.

If a salary is given to a person permanently residing in Russia on the basis of a residence permit, this is not a currency transaction (subparagraph “b”, paragraph 6, part 1, article 1 of the Law of December 10, 2003 No. 173-FZ). You can pay your salary from the cash register. Paying wages to a foreigner who does not have a residence permit in Russia is a foreign exchange transaction (clause
9 hours 1 tbsp. 1 of the Law of December 10, 2003 No. 173-FZ). In this case, payments with a non-resident employee must be made only by bank transfer (Part 2 of Article 14 of the Law of December 10, 2003 No. 173-FZ).

Issuing bank cards for salary payments

So, we have found out what the prosecution’s position is based on, now we will consider what tools are available for defense. In this matter, the same law on currency regulation and currency control will help us, or rather, clause 6 of Article 4: “All irremovable doubts, contradictions and ambiguities in acts of currency legislation of the Russian Federation, acts of currency regulation bodies and acts of currency control bodies are interpreted in favor of residents and non-residents."

Currency legislation does not contain a direct prohibition on the payment of wages to non-residents in cash, and also does not oblige non-residents to contact authorized banks and open bank accounts in the currency of the Russian Federation on the territory of the Russian Federation, including for the purpose of receiving payments due to labor relations, in non-cash form.

Currency transaction codes in 2018

Such conditions for the use of bank cards are defined in clause 1.5 of the Bank of Russia Regulations dated December 24, 2004 No. 266-P. In order to do so, you need to conclude an agreement with the bank for their release (issue) and servicing.

An agreement for issuing and servicing a card can be concluded:

• with the bank in which the organization has a current account (the conditions for issuing and servicing cards can be specified in the bank account agreement, in an additional agreement to it or in a separate agreement);

• with a bank of which the organization is not a client.

In addition, employees can get their own bank cards.

In this case, the organization does not enter into any agreements with banks, but simply transfers employees’ salaries to their card accounts.
The general procedure for concluding agreements for the issuance and servicing of bank cards is established by the Regulations of the Bank of Russia dated December 24, 2004.
Therefore, when choosing an employee, wages can only be paid through banking institutions or post offices. The presence of foreign citizens on the company’s staff implies the manifestation of regulatory influence on the part of the state in the most unexpected places. One of these pitfalls is the payment of remuneration to a foreign worker.

Unlike payments to Russian employees, the transfer of wages to a foreign employee can be considered as a foreign exchange transaction. This interpretation follows from the definition of the concept of “currency transaction” given in paragraph 9, part 1, article 1 of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”.

When transferring wages to a non-resident, what to provide to the bank?

How will they be punished? What could threaten an organization that nevertheless paid a salary to a foreign worker from the cash register in cash? She faces serious fines - from three-quarters to one time the amount of the illegal currency transaction. The basis for an administrative fine is the implementation of currency transactions in violation of currency legislation (Part 1 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation). How can currency auditors find out about your “sins”? They don't come with checks. And at least from the representatives of the tax inspectorate who checked you, who are authorized to draw up administrative protocols for these offenses.

Klerk.Ru > Accounting > General accounting > Payroll and personnel records > Bank refusal to transfer wages by bank transfer

View full version: Bank refusal to transfer salary by bank transfer

10.10.2014, 20:09

Hello,

Then suddenly such a problem arose with the bank...
I tried to pay an employee's salary by bank transfer using a payment order. Those. The LLC debits funds from its corporate account and sends them to the account of the individual. faces. For specifics, an LLC account in VTB-24, and an individual account. persons in Sberbank.
Not only that, I also paid personal income tax...
What happened as a result? The bank missed the personal income tax payment. But no salary!
I went to Bank Client Online. There's an error message like this:

01 CURRENCY CONTROL FAILURE. CURRENCY OPERATION CODE UNSPECIFIED (Central Bank INSTRUCTION 138-I). DOCUMENT DELETED

I called the VTB-24 call center. There the girl told me that their bank did not miss the transaction, because... They have a physical system in their system. the person passes as a non-resident!
And now we need it on Monday. call the currency control department and deal with them. Here I have 2 questions:
1.) Regarding resident-non-resident... As I understand this, we are talking about a tax resident. It seems that the law does not talk about any other cases. But there we are talking about physical presence on the territory of the Russian Federation, and not about the presence of Russian citizenship. OR banks have a different interpretation and they simply automatically classify all non-citizens of the Russian Federation as non-residents with all that that implies.

Operation type codes

I just don’t know what to do - either demand satisfaction, or give up and do as they tell...? The Central Bank is generally zero. Empty place. I already complained to them about the bank... It was a waste of time;
2.) Now about personal income tax and the Tax Service. It turns out that the payment has been made, but the salary has not been paid. And what should we do about it?

and the account is physical. persons in Sberbank.
Write the first 5 digits of the individual’s account here.

As I understand it, we are talking about a tax resident. No, we are talking about residency under the foreign exchange law. There are other definitions.

grisha1974,

10.10.2014, 21:25

The bank does not care about tax residency. What country are you a citizen of?

Further... Does this have any effect?

10.10.2014, 21:28

Thanks everyone for the answers!

10.10.2014, 21:35

grisha1974,
If the payment is in rubles to a non-resident, then the currency transaction code is indicated in curly brackets in the purpose of the payment. Apparently this is the reason for the refusal.

What kind of brackets are these?

10.10.2014, 22:04

I'll have to wait until Monday, otherwise their call center doesn't know all the details.

The first 5 digits of the account are 40820.

The first 5 digits of the account are 40820.
This is truly a non-resident account. So the bank is right. You are making a transfer to a non-resident, which means there must be mandatory dances with tambourines for currency transactions
How did you manage to hire a non-resident? HE is clearly not a citizen of the Russian Federation yet.

11.10.2014, 01:39

Thank you!
Come on, Monday is just around the corner... Maybe not everything is so complicated...

P.S. Read the law. It is not at all necessary for a resident to be a citizen. Enough with a residence permit.
Who did you tell this to? 🙂 Do you really think that if you discovered Law 173-FZ for the first time today, then others haven’t discovered it before either?))

11.10.2014, 01:47

Then why are you writing specifically about citizenship...?

grisha1974, then, in the overwhelming majority of cases, residents are citizens of the Russian Federation. This is the entire population of our country, with rare exceptions.
If a bank has opened an account for an individual as a non-resident, then he is a non-resident. The bank will open a regular account for a resident, like all other citizens of our country. You cannot change the bank’s decision to open an account, so in any case for you it will be a transfer to a non-resident
PS: Can you stop trying to make claims to those who answer you? This has been suggested to you more than once on more than one forum.

Oh yes, you didn’t mention that you are the recipient. Therefore, you should have known whether you have a bank account as a resident or not.
But you didn’t write this in our forum 🙁

11.10.2014, 02:55

Your so-called The “rare exception” is HUNDREDS OF THOUSANDS of people.
P.S. What makes you think that I knew that they would suddenly find fault with immigration status? Besides, how do I know what my score is? Where is that written? NOBODY notified me about this...

What makes you think that I knew that they would suddenly find fault with immigration status?

Your so-called The “rare exception” is HUNDREDS OF THOUSANDS of people. On a national scale, these are the exceptions. And not all organizations encounter such people in their work. And not hundreds of thousands have a residence permit in Russia 😉 And actually, I meant with the exception of citizens of the Russian Federation who have a residence permit in another country. Read carefully.

What kind of brackets are these?
<код вида валютной операции>}

11.10.2014, 15:32

You have opened a non-resident account. When opening an account, you provided the relevant documents to the bank. How could you not know this? 🙁

On a national scale, these are the exceptions. And not all organizations encounter such people in their work. And not hundreds of thousands have a residence permit in Russia 😉 And actually, I meant with the exception of citizens of the Russian Federation who have a residence permit in another country. Read carefully.

I didn’t write that I didn’t know what kind of papers I gave to the bank when I opened an account with it. I meant that I did not know what account (its TYPE) was opened to me, and especially since it might have something to do with the transaction that I was trying to carry out. A Russian company in Russia, a local employee and payment in rubles. And citizenship... who cares what it is? Even Bermuda. What does this change here and to whom? People just have nothing to do and they come up with idiotic laws that must also be observed. It would be better if the roads were repaired... But it turns out interesting - when a non-resident receives a salary by check, then everyone is calm, but when it is by bank transfer, suddenly there is a problem. What's the difference anyway? If it was in foreign currency or payment abroad, then it would be different. So why are they fooling me?

Citizens of the Russian Federation who have a residence permit in others have nothing to do with fear. Are we talking about them?

Maybe not hundreds of thousands, but HUNDREDS - what's the difference. But it's certainly not uncommon. Even if I were the only one, what do I care about others when the thread was about my problem? What do others have to do with it anyway?
We'll wait until Monday and see what they tell me at the VTB-24 currency control office.

11.10.2014, 15:35

It is precisely in the Central Bank instruction to which the bank referred, No. 138-I, that the requirements for filling out settlement documents are indicated. One of the features when making a payment to a non-resident is the indication of the currency transaction code. But because payment is in rubles, there is no separate field for the code, unlike a foreign currency payment. Therefore, the VO code is indicated at the very beginning of the “payment purpose” column in the format (VO<код вида валютной операции>}

Thanks for your reply!
How to correctly:

(VO70060) OR ( } ?

11.10.2014, 15:48

Actually, maybe people with a residence permit really are a rarity, but again - in relative figures. And in absolute terms there are enough of them. Also, it varies greatly by region.

(VO70060)

11.10.2014, 16:25

This is the design. But I don't know what code it is. We pay non-residents for services, we have a different code.

And yes, such payments are indeed rare. Our bank's currency control constantly requires supporting documents and periodically returns payments, although for a year now we have been paying the same non-residents for the same thing about once every two months.

Thanks for the answer!
What kind of documents does the bank’s currency control require? What, they're missing just the code in the curly braces? Although in my case because This is the salary of an employee, then everything may be different. And it depends on which bank... The law is the same, but still... It also depends on the individual person.

It’s good that in November I will hopefully receive a residence permit and then this problem will disappear by itself. I will become a currency resident here. 🙂

There is only one law, but still...
173-FZ dated July 21, 2014, there is a list of documents that can be requested. You may be asked for an employment contract.

11.10.2014, 20:39

Clear. Thanks again!

13.10.2014, 18:53

I was told at the VTB-24 Currency Control to register (VO70060) in the “Purpose of payment” field, and also indicate the TD. In addition, they told me to send them scans of the TD and pay slip through the Bank-Client system. Tomorrow we'll see how it turns out...

14.10.2014, 20:39

Everything is fine! VTB-24 said that the money was written off and should be received at Sberbank within 3 working days.

16.10.2014, 17:19

The torment continues.

Sberbank refused to transfer the salary. Allegedly incorrect details. As it turned out, most likely the problem was in the patronymic. It’s just that when I opened a bank account at Sberbank last year, they insisted on entering my middle name. There is no middle name in the passport (and not in the notarized translation either). And now they have canceled my middle name and say that everything needs to be redone again and, in theory, everything will be okay.

The torment continues. Sberbank refused to transfer the salary. Allegedly incorrect details. As it turned out, most likely the problem was in the patronymic. It’s just that when I opened a bank account at Sberbank last year, they insisted on entering my middle name. There is no patronymic name in the passport (and not in the notarized translation either). And now they have canceled my middle name and say that everything needs to be redone again and, in theory, everything will be okay.
Either because they are lazy or they can’t do it. They might be able to initiate a refund to VTB-24. And so we need to go to Sberbank again and find out this point too. Otherwise you have to wait another 3 days. day and then, in theory, the money will automatically return to VTB.

Maybe you can open an account with VTB 24 for salary?

16.10.2014, 21:11

Why should I open something that has already been open for more than a year? I have an account with VTB-24, but I don’t use it because... The bank is a bit far away, it’s stuffy and there are queues.

I have to wait another 3 days. day and then, in theory, the money will automatically return to VTB

16.10.2014, 23:59

As a rule, returns are made within 5 days.

The banks told me about 6...

18.10.2014, 10:55

As a rule, returns are made within 5 days.

Yes, you are right... Sberbank has 5 working days. I checked with them again. The 5th worker will now be on Monday and then the money will return to VTB-24.
At the Sberbank call center they told me that if they have a middle name in the system, but it is not in the payment slip, then they will not process such an order. It’s just not entirely clear to me how these clowns didn’t pay attention to this in the departments for a year and a half. And then suddenly they rushed. And in general, as far as I remember, they required a middle name back then. But that doesn't matter anymore. I'm thinking of doing this. I’ll go to the Sberbank branch, take an account statement from them and CERTIFY that they removed the middle name, and AFTER that and after receiving the money back to the corporate VTB account, I’ll do the payment again.

21.10.2014, 22:03

Finally the money returned to VTB-24! Yes, it’s really because of the full name. I’ll go to Sberbank tomorrow to find out what their name is for me :)

22.10.2014, 20:15

My name there now is as in my passport (without a middle name). I'll try to send the money again...

Tatyana-Vasilievna

22.10.2014, 21:31

We also send POs to our former citizens of the USSR with dances and tambourines. And it doesn’t matter what the amount is! Every month something happens. They even began to habitually joke about this, not worry, but philosophically and stoically provide additional documents. The one who comes up with laws, the theorist, does not work according to them. His task is to invent, and ours is to solve.

23.10.2014, 01:07

Sent a duplicate payment order to Sberbank. Let's see how it will be this time... By the way, VTB-24 support told me that I need to send scans of supporting documents every time.

I don't know how to be

23.10.2014, 09:11

when a non-resident receives a salary by check, then everyone is calm

23.10.2014, 16:40

Paying a salary to a “bank” non-resident in cash from the cash register is a rather risky proposition.
Rosfinnadzor will not like this.

I can't understand what the problem is here at all. We are talking about rubles on the territory of the Russian Federation. The person is legal. What's the problem? What do banks and financial supervisors care about all this? Moreover, the “employee” receiving a salary is the director of the LLC (and its only founder in one person).

I sent the salary, VTB-24 sent it normally. Let's see what Sber does tomorrow...

I don't know how to be

23.10.2014, 16:58

I can't understand what the problem is here at all

2. Threatens a fine under Art.

15.25 Code of Administrative Offenses - from 3/4 to 1 of the amount of the illegal currency transaction.

I don't know how to be

23.10.2014, 17:06

What kind of documents does the bank’s currency control require?

When transferring salaries, we are asked for an employment contract; when transferring travel allowances, we are asked for a business trip order (if before the business trip) and an advance report (if after the business trip).
Even if we pay a legal entity in rubles in Russia. But the legal entity is foreign. The currency transaction code is also indicated. Documents serving as the basis for payment are also attached.

23.10.2014, 17:11

1. Violation of the Law “On Currency Regulation and Currency Control” in terms of settlements when carrying out currency transactions between resident legal entities and non-resident individuals.
2. Threatens a fine under Art. 15.25 Code of Administrative Offenses - from 3/4 to 1 of the amount of the illegal currency transaction.

Unfortunately, in our country the tax authority is not the only controlling authority.
Therefore, if everything is good in the area of ​​taxes, this does not mean that everything is good in other areas.

Well, yes, for VTB-24 (CJSC) a fine of about 1000 rubles. per month - this is a serious blow... :)
The fact of the matter is that the employee is essentially a resident. There is an INN and SNILS. It seems to me that if we are talking about rubles, then there should be no questions at all.
And why are these transactions in RUBLES on the territory of the Russian Federation - these are foreign exchange transactions?
Okay, all this is of little interest to me. The main thing for me is to do my job.

23.10.2014, 17:17

When transferring salaries, we are asked for an employment contract

What does the bank have to do with TD? This should concern the Federal Migration Service and State Tax Service and NO ONE else! The bank has no right not to give me MY money. If they asked for TD, then I would show it to them... So what? Would it make them sleep better at night? What does this change... If the money were government money, then it would be different. And so...

These requirements apply to non-residents (except for non-resident individuals) and residents who are legal entities (with the exception of credit institutions and the state corporation "Bank for Development and Foreign Economic Affairs (Vnesheconombank)"), individuals - individual entrepreneurs and individuals engaged in the procedure established by the legislation of the Russian Federation for private practice.

List of codes for types of currency transactions

Currency transaction code

Below is a typical sample document.

The documents were developed without taking into account your personal needs and possible legal risks. If you want to develop a functional and competent document, agreement or contract of any complexity, contact professionals.

ON-LINE APPLICATION

Appendix 4
to the letter from the Central Bank of the Russian Federation
dated 09/05/96 No. 323

SAMPLE OF COMPLETING A PAYMENT ORDER
_______________________________________,
TO BE COMPLETED BY THE PAYER IF THE RECIPIENT IS
NON-RESIDENT BANK CLIENT

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¦ Admission. to the bank of payments.¦ ¦
¦ ———————+ ¦
¦ +—+ ¦
¦ PAYMENT ORDER No. ¦116¦ ¦
¦ +—+ ¦
¦ May 16, 1996 ¦
¦ ______ ¦
¦ ¦
¦Payer INN 7595342644 JSC “Borets” ¦
¦ ¦
¦+——+ DEBIT Amount ¦
¦¦Code ¦ +——————————————-¦
¦+—————————¦ ¦ 4467481 ¦ ¦
¦ CB "Megal-Bank" ¦047501703¦account. No. 700161903¦200000000=00¦
¦ ¦ +——————¦ ¦
¦Payer's bank in Chelyabinsk Code ¦
¦———————————— ¦
¦Recipient of RIETUMU BANK LOAN ¦
¦+——+ +——————————¦
¦¦Code ¦ ¦count. No. 632021 ¦ ¦
¦+————————————-+——————+————¦
CB Moskomprivatbank ¦044545179¦account. No. 179161800¦ ¦
¦Bank received. in Moscow ¦ Code ¦ ¦ ¦
¦————————— +———-
·——————+————¦
¦ by mail - by telegraph (underline as necessary) ¦ penalty for ___ ¦
¦ ¦ days ¦
¦ ¦from ___% R. ¦
¦ ¦ ¦
¦ Two hundred million rubles 00 kopecks ¦ amount from ¦
¦Amount in words ¦pennies ¦
¦ ——————————————————-+————¦
¦ ¦view ¦ ¦
¦Date of receipt of goods, provision of services 19__ ¦oper.¦ ¦
¦ ——————————————————-+——+——¦
¦Purpose of payment, name of goods, ¦destination¦ ¦
¦work performed, services rendered, NNo. and the amount of fees.
¦commercial documents +——+——¦
¦For the company "SIGMA" account. No. 9467421 ¦term ¦ ¦
¦to RIETUMU BANK for marketing services at a ¦fee¦¦
¦Contract No. 57-96 from 01/14/96 +——+——¦
¦ …

DOWNLOAD ORIGINAL IN WORD FORMAT

You see an abbreviated version of the document
Click here to
GET THE FULL VERSION OF THE DOCUMENT BY E-MAIL

The procedure for preparing settlement documents is determined by the Bank of Russia. If we are talking about transferring funds in favor of non-residents, then in the “Purpose of payment” field you must indicate the currency transaction code. How not to make a mistake, read this article.

Codes of types of currency transactions (KVVO) are contained in Appendix 2 to Instructions of the Bank of Russia dated June 4, 2012 No. 138-I. They must be indicated in settlement documents in certain strictly defined cases:

1. When filling out a certificate of currency transactions.
2. When filling out a payment order for a transfer in Russian currency, as well as in any foreign currency, if the transaction is foreign currency, when:

• the payer is a Russian organization, and the recipient of funds is a foreign company or citizen;
• the payer is a resident - when making transfers to his own accounts or to the accounts of another resident opened in a bank outside of Russia;
• the payer is a foreign organization or citizen;
• the payer is a financial agent (factor), the recipient is also a Russian company (and vice versa), in the case of settlements within the framework of a financing agreement concluded between them for the assignment of a monetary claim (factoring) and (or) an agreement on the subsequent assignment of a monetary claim.

What is a currency transaction type code?

The code for the type of currency transaction in the payment order must be indicated before the text part in the “Purpose of payment” detail. There is even a special format for this important prop:

(VO<код вида валютных операций>}

It must be specified exactly this way, without indentations or spaces inside the curly braces. Its place is before the text part of the payment purpose. The VO designation is large Latin letters that do not change; they must be followed by the digital code itself. In a payment order it always has five characters. Each KVVO is conventionally divided into two parts:

• the first two digits indicate the group into which similar transfers are combined;
• the last three digits indicate a number that specifies the transfer being made in accordance with currency legislation.

How to decipher KVVO

There is a table with which you can easily decipher the first two digits of any KVVO.

Let's try to decipher the operation code 10100.

From the table above we immediately see that it is associated with the export of goods. This code usually denotes an advance payment to a resident for goods exported from Russia. The numbers “100” at the end will tell us this. In a similar way, you can decipher any type of currency transaction in a payment order. But in order to simplify the work, the Central Bank has developed a special table that contains all the necessary values. You can download it at the end of this article.

Sample of filling out a payment order for a non-resident (in Russian rubles)

The payment order is filled out for the transfer of Russian rubles, so its usual filling procedure is maintained in accordance with the documents and details of the counterparty, except for the currency transaction code, which must be indicated in the final field of the payment order. To do this, before the text in the “Purpose of payment” field, you need to write VO in capital Latin letters, and then the five-digit transaction code from the table below. The code must be enclosed in curly braces.

Let’s assume that the Russian organization VESNA LLC needs to pay wages to its employee who works remotely from Kazakhstan and is not a resident of the Russian Federation. In this case, you need to fill out the payment form as usual, and in the appropriate field write:

(VO70060) Salary of Abdurakhmanov Ilyas Karimovich for July 2017.

This entry on the payment slip will look something like this.

The currency transaction type code is a 5-digit number that encrypts the essence of the banking transaction being carried out. These codes (or KVBO) are indicated in special certificates and payment orders. Let's consider where CVBOs are used, what is the procedure for their application, as well as the main codes of currency transactions in the material below.

Where are KVVO used?

Codes of types of currency transactions (KVVO) are used by payers when filling out payment documents in rubles in situations where one of the parties is a non-resident (whether it is the payer himself, the recipient of the money, or a non-resident bank where an account is opened for another resident person).

Codes of types of currency transactions are necessary to ensure control, monitoring and analysis of information on payment transactions carried out between residents/non-residents.

The currency transaction code is indicated in the certificate filled out by the resident:

• when crediting/debiting money (in Russian rubles) from/to a non-resident;
• when crediting foreign currency to a transit account or debiting funds in foreign currency from a current account.

KKVO are also needed to conduct foreign exchange transactions in the form of debiting Russian currency from the bank account of a resident/non-resident. In this case, a payment order is submitted to the authorized bank.

The list of codes for types of currency transactions is given in Appendix 2 to Bank of Russia Instruction No. 138-I dated June 4, 2012. From 03/01/2018, this instruction loses its force and a new instruction of similar content comes into force (dated 08/16/2017 No. 181-I). The new instructions also contain a list of codes (Appendix 1), but they are named differently: codes for types of transactions of residents and non-residents. The structure of the code directory, the principle of their formation and numbering are preserved. A group of codes numbered 59, allocated to operations under clearing agreements, was added to the new directory.

Procedure for using KVVO

The code for the type of currency transaction is entered in the same column of the payment document where the text of the payment purpose is entered, and is entered immediately before the text component. Before the 5-digit number indicating the required operation code, 2 Latin letters - V and O - must be indicated without a space.

All alphanumeric code must be enclosed in curly braces. The entry should look like this:

where xxxxx is the code corresponding to the currency transaction being carried out.

Any CBVO is conventionally divided into 2 parts, where the first 2 digits indicate the group into which similar currency transactions are combined, and the remaining 3 digits are the number that, within the specified group, specifies the operation being performed.

Decoding of digital values ​​of groups (subject to changes coming into force from 03/01/2018):

Features of the currency transaction code “Salary to non-resident”

If a resident pays a salary to an employee who is listed in the bank as a non-resident (has a different citizenship), then when issuing a payment order, the KVVO must be indicated. If this is not done, the bank will not accept the payment order for execution, since it violates currency legislation.

When transferring a salary to such a foreign citizen, you should indicate the code 70060. At the same time, it is important not to forget to simultaneously issue a payment order for the payment of personal income tax and insurance contributions, so as not to violate tax laws.

Read about the timing of transferring personal income tax to the budget when paying salaries in our article “When to transfer income tax from salary?” .

Currency transaction code 10100

Currency transaction code 10100 is used in settlement transactions of non-residents for prepayment to a resident for goods exported from Russia.

Currency transaction code 10200

The currency transaction type code 10200 denotes payments made by a non-resident to a resident in the event of a deferred payment for products exported from the Russian Federation.

Currency transaction code 11100

Currency transaction type code 11100 is a resident’s settlement transactions for prepayment to a non-resident for goods imported into Russia.

Currency transaction code 11200

11200 - code for the type of currency transaction indicating settlements by a resident if a non-resident has given a deferred payment for products imported into Russia.

12060 — currency transaction code

This operation is the fact of payment by a resident to a non-resident for goods sold abroad without their import into Russia.

13010 — currency transaction code

Payment from a non-resident to a resident for products sold in Russia.

Currency transaction type code 20100

20100 - currency transaction code indicating an advance payment by a non-resident for services/works provided by a resident, etc.

Currency transaction code 20200

The currency transaction type code 20200 in the payment document indicates that the non-resident is paying for work/services performed by the resident, etc.

20400 — currency transaction code

This code marks an operation to carry out settlements under commission agreements (instructions, provision of guarantees) from a non-resident (principal, principal or principal) in favor of a resident (attorney, agent, commission agent).

Currency transaction code 20500

This is how settlements are noted within the framework of the execution of commission agreements (assignments, provision of guarantees) from a resident (attorney, agent, commission agent) to a non-resident (principal, principal or principal).

Currency transaction code 21100: decryption

The currency transaction type code 21100 in the settlement document (certificate) indicates an advance payment by a resident in favor of a non-resident performer of work (services).

Currency transaction code 21200: decryption

The currency transaction type code 21200 represents a payment by a resident for services performed by a non-resident.

Currency transaction code 35030

This code is set if a payment is made from a non-resident to a resident for other foreign trade transactions.

Currency transaction code 35040

Settlements made by a resident in favor of a non-resident for other foreign trade transactions.

Currency transaction code 41030

This CCBO means that settlements are being made for the transfer of funds on credit by a non-resident in favor of a resident.

42015 — currency transaction code

This code marks transactions carried out by a resident in connection with the repayment of the principal debt to a non-resident as part of the fulfillment of loan obligations.

Currency transaction code 61100

This code marks currency transactions involving the movement of foreign currency from one resident’s transit account to another.

Currency transaction code 61135

This is a transfer of foreign currency from a resident’s account opened in one bank to a similar account opened in another bank.

Currency transaction code 70060

This code indicates the payment of wages by a resident to a non-resident.

Currency transaction code 70205

Other settlements carried out by a resident to a non-resident for transactions that are not trade.

99090 — currency transaction code

All other currency transactions that were not mentioned under all other codes.

Results

Codes of types of currency transactions (from 01.03.2018 acquiring the name “Codes of types of transactions of residents and non-residents”) are used when preparing payment documents for such transactions and certificates about them submitted to banks. The 5-digit code number encrypts the 2-digit number of the group into which the operations directory is divided, and the 3-digit number of the specific type of operation included in this group.

The reference book is an appendix to the instructions of the Bank of Russia. Until 03/01/2018, the instruction dated 06/04/2012 No. 138-I is in force, containing a list of codes in Appendix 2. From 03/01/2018 it is replaced by the instruction dated 08/16/2017 No. 181-I, in which the reference book is given in Appendix 1. The updated reference book no. 59 contains an additional group of codes.

Currency transactions, in accordance with the norms of current legislation, are carried out both between residents and non-residents of the Russian Federation. Each operation is entered into a payment order, each has its own code, and it is issued in a special way. In this article we will look at what the 21200 currency transaction code means, and how its correct spelling in a payment card differs from other codes.

Prohibitions and permissions

Currency transactions on the territory of our country are prohibited between Russians. But this ban does not apply to absolutely all operations and not to every individual citizen. Currency can be sold, bought, gifted, or inherited. But all this is permitted either between close relatives (donation and inheritance), or to authorized banks, which carry out such operations on their own behalf and at their own expense.

The exception is those cases when Russians are forced to “use” the currency in order to:

carry out international cargo or passenger transportation;

arrange cargo insurance, etc.

Currency transactions are also possible between an authorized bank and a resident. For example, if a citizen takes out a foreign currency mortgage from a financial institution.

Code in payment

Residents and non-residents of Russia can also enter into agreements for the provision of services or the purchase/sale of any goods. And in this case, they contact the bank so that the required amount (advance or payment itself) is transferred to the buyer or seller, depending on what operation will be carried out. These transactions will be recorded in payment orders, and here you must definitely indicate the transaction code. Let’s assume that a Russian has agreed with his acquaintance living abroad to provide some services, and he needs to pay an advance. In this case, the payment order will contain the transaction code (VO21100) (without spaces). But if you need to pay for services already provided, then the numbers will be different: 21200, the currency transaction code that is used in this case. Here, the first two-digit digit means that this operation is related to foreign trade relations between a resident and a non-resident. In the payment order it should look like this: (VO21200).

Tax on foreign exchange transactions

Currently, Russian citizens do not pay tax on the income they receive from foreign exchange transactions. However, last year, by order of the Ministry of Finance, Russians had to indicate in their income statements how much income they received as a result of transactions for the purchase and/or sale of foreign currency. Individuals had to calculate and pay for it themselves. But there was confusion. For example, it was not clear to many what the tax base would be in this case. As a result, such taxation has not yet been approved at the legislative level.

The income that an individual receives when exchanging currency is also not taxed, although two years ago the Union of Industrialists of Russia put forward an initiative to tax at a rate of 1% all currency exchange transactions, except those that are the fulfillment of obligations under international treaties. However, this initiative did not find support from legislative bodies.

So, currency transactions are possible between residents of the Russian Federation only in some individual cases, but transactions between a resident and a non-resident are limited to a lesser extent. If a resident needs to pay for services provided to him by a non-resident, he contacts the bank to transfer the required amount. To do this, you need to fill out a payment order and indicate in it the number 21200 - the currency transaction code.

Electronic requirements for payment of taxes and contributions: new referral rules

Recently, tax authorities updated forms for requests for payment of debts to the budget, incl. on insurance premiums. Now it’s time to adjust the procedure for sending such requirements through the TKS.

It is not necessary to print payslips

Employers are not required to issue paper payslips to employees. The Ministry of Labor does not prohibit sending them to employees by email.

"Physicist" transferred payment for the goods by bank transfer - you need to issue a receipt

In the case when an individual transferred payment for goods to the seller (company or individual entrepreneur) by bank transfer through a bank, the seller is obliged to send a cash receipt to the “physician” buyer, the Ministry of Finance believes.

The list and quantity of goods at the time of payment are unknown: how to issue a cash receipt

The name, quantity and price of goods (work, services) are mandatory details of a cash receipt (CSR). However, when receiving an advance payment (advance payment), it is sometimes impossible to determine the volume and list of goods. The Ministry of Finance told what to do in such a situation.

Medical examination for computer workers: mandatory or not

Even if an employee is busy working with a PC at least 50% of the time, this in itself is not a reason to regularly send him for medical examinations. Everything is decided by the results of certification of his workplace for working conditions.

Changed electronic document management operator - inform the Federal Tax Service

If an organization refuses the services of one electronic document management operator and switches to another, it is necessary to send an electronic notification about the recipient of the documents via TKS to the tax office.

Special regime officers will not be fined for fiscal storage for 13 months

For organizations and individual entrepreneurs on the simplified tax system, unified agricultural tax, UTII or PSN (with the exception of certain cases), there is a restriction on the permissible validity period of the fiscal drive key of the cash register used. Thus, they can only use fiscal accumulators for 36 months. But, as it turned out, this rule does not actually work so far.

In a separate consultation, we discussed the issues of payment of wages. What are the specifics of paying salaries to non-residents? We'll talk about this in our material.

Who are non-residents

Foreign citizens and stateless persons who work for an employer and do not have a residence permit in the Russian Federation are recognized as non-residents for the purposes of currency legislation (clause 7, part 1, article 1 of Federal Law No. 173-FZ of December 10, 2003). This concept should not be confused with the concept of a non-resident for the purpose of calculating personal income tax (clause 2 of article 207 of the Tax Code of the Russian Federation). After all, even if a foreign worker who does not have a residence permit in the Russian Federation stays on the territory of our country for 183 or more calendar days over the next 12 consecutive months, he does not become a resident of the Russian Federation from the point of view of currency legislation

Cash or non-cash

Payment of wages by an employer to a non-resident is recognized as a currency transaction (subclause b, clause 9, part 1, article 1 of Federal Law No. 173-FZ of December 10, 2003).

Moreover, unless otherwise provided by Federal Law No. 173-FZ dated December 10, 2003, settlements for currency transactions are made by resident legal entities through bank accounts (paragraph 1, part 2, Article 14 of Federal Law No. 173-FZ dated December 10, 2003).

Payment of wages for a limited list of transactions that resident organizations can carry out in cash in the interests of non-resident individuals, in Part 2 of Art. 14 is not named.

Moreover, the Federal Tax Service confirmed that wages to a non-resident employee can only be paid in non-cash form (Letter of the Federal Tax Service dated August 29, 2016 No. ZN-4-17/15799).

And for carrying out an illegal currency transaction, a fine is imposed on citizens, officials and organizations in the amount of 75% to 100% of the amount of the illegal currency transaction (in this case, wages paid in cash).

At the same time, the current currency legislation does not oblige a non-resident employee to open a bank account to receive his salary.

In addition, in para. 2 hours 2 tbsp. 5 of Federal Law No. 173-FZ of December 10, 2003 states that unless the Central Bank of the Russian Federation or the Government of the Russian Federation has established a special procedure, currency transactions are carried out without restrictions.

The ruling of the Supreme Arbitration Court of the Russian Federation dated January 27, 2014 No. VAS-19914/13 confirmed that the payment of wages to a non-resident from the employer’s cash desk is not an illegal currency transaction, therefore the employer cannot be held liable in accordance with Part 1 of Art. 15.25 Code of Administrative Offenses of the Russian Federation.

Consequently, it can be assumed that both the issuance of wages in cash and the transfer of it to the account of a non-resident are equivalent from the point of view of its legality and are determined only by the agreement reached on this issue by the employee and the employer.

If the employee has written an application to transfer wages to the bank. the employer must transfer the money by bank transfer. Otherwise, the money will be issued from the cash register on a general basis.

But the employer still should not forget about the position of the tax department in the event that he is not ready to defend his case in court.

Do I need a currency transaction code?

If when issuing wages to a non-resident from the cash register there are no special features in terms of paperwork compared to issuing wages to residents, then when transferring money to the bank you need to be more careful.

When registering a payment order for salary transfer, in the “Purpose of payment” field before the text part, you must indicate the currency transaction code in curly brackets. When issuing wages, this code is code 70060 “Calculations related to the payment by a resident to a non-resident of wages and other types of remuneration, with the exception of calculations under code 70125.” Apart from the code, there should be no other characters or even spaces in the curly brackets (clause 3.2 of the Bank of Russia Instruction No. 138-I dated June 4, 2012).

How to correctly indicate the currency transaction code

When transferring a salary to a non-resident, the payment purpose may look like this:

Salary for October 2016

Also read:

Then suddenly such a problem arose with the bank.
I tried to pay an employee's salary by bank transfer using a payment order. Those. The LLC debits funds from its corporate account and sends them to the account of the individual. faces. For specifics, an LLC account in VTB-24, and an individual account. persons in Sberbank.
Not only that, I also paid personal income tax.
What happened as a result? The bank missed the personal income tax payment. But no salary!
I went to Bank Client Online. There's an error message like this:

01 CURRENCY CONTROL FAILURE. CURRENCY OPERATION CODE UNSPECIFIED (Central Bank INSTRUCTION 138-I). DOCUMENT DELETED

I called the VTB-24 call center. There the girl told me that their bank did not miss the transaction, because... They have a physical system in their system. the person passes as a non-resident!
And now we need it on Monday. call the currency control department and deal with them. Here I have 2 questions:
1.) Regarding resident-non-resident. As I understand it, we are talking about a tax resident. It seems that the law does not talk about any other cases. But there we are talking about physical presence on the territory of the Russian Federation, and not about the presence of Russian citizenship. OR banks have a different interpretation and they simply automatically classify all non-citizens of the Russian Federation as non-residents with all that that implies. I just don’t know what to do - either demand satisfaction, or give up and do as they tell. The Central Bank is generally zero. Empty place. I already complained to them about the bank. Waste of time came out;
2.) Now about personal income tax and the Tax Service. It turns out that the payment has been made, but the salary has not been paid. And what should we do about it?

Read also: Sample order for absenteeism without dismissal

and the account is physical. persons in Sberbank.
Write the first 5 digits of the individual’s account here.

As I understand it, we are talking about a tax resident. No, we are talking about residency under the foreign exchange law. There are other definitions.

grisha1974,
If the payment is in rubles to a non-resident, then the currency transaction code is indicated in curly brackets in the purpose of the payment. Apparently this is the reason for the refusal.

The bank does not care about tax residency. What country are you a citizen of?

grisha1974, then, in the overwhelming majority of cases, residents are citizens of the Russian Federation. This is the entire population of our country, with rare exceptions.
If a bank has opened an account for an individual as a non-resident, then he is a non-resident. The bank will open a regular account for a resident, like all other citizens of our country. You cannot change the bank’s decision to open an account, so in any case for you it will be a transfer to a non-resident
PS: Can you stop trying to make claims to those who answer you? This has been suggested to you more than once on more than one forum.

Oh yes, you didn’t mention that you are the recipient. Therefore, you should have known whether you have a bank account as a resident or not.
But you didn’t write this in our forum 🙁

Your so-called The “rare exception” is HUNDREDS OF THOUSANDS of people.
P.S. What makes you think that I knew that they would suddenly find fault with immigration status? Besides, how do I know what my score is? Where is that written? NO ONE notified me about this.

What makes you think that I knew that they would suddenly find fault with immigration status?

Your so-called The “rare exception” is HUNDREDS OF THOUSANDS of people. On a national scale, these are the exceptions. And not all organizations encounter such people in their work. And not hundreds of thousands have a residence permit in Russia 😉 And actually, I meant with the exception of citizens of the Russian Federation who have a residence permit in another country. Read carefully.

What kind of brackets are these?

You have opened a non-resident account. When opening an account, you provided the relevant documents to the bank. How could you not know this? (

On a national scale, these are the exceptions. And not all organizations encounter such people in their work. And not hundreds of thousands have a residence permit in Russia 😉 And actually, I meant with the exception of citizens of the Russian Federation who have a residence permit in another country. Read carefully.

I didn’t write that I didn’t know what kind of papers I gave to the bank when I opened an account with it. I meant that I did not know what account (its TYPE) was opened to me, and especially since it might have something to do with the transaction that I was trying to carry out. A Russian company in Russia, a local employee and payment in rubles. And citizenship. who cares what it is? Even Bermuda. What does this change here and to whom? People just have nothing to do and they come up with idiotic laws that must also be observed. It would be better if the roads were repaired. And it turns out interesting - when a non-resident receives a salary by check, then everyone is calm, but when it is by bank transfer, suddenly there is a problem. What's the difference anyway? If it was in foreign currency or payment abroad, then it would be different. So why are they fooling me?

Citizens of the Russian Federation who have a residence permit in others have nothing to do with fear. Are we talking about them?

Maybe not hundreds of thousands, but HUNDREDS - what's the difference. But it's certainly not uncommon. Even if I were the only one, what do I care about others when the thread was about my problem? What do others have to do with it anyway?
We'll wait until Monday and see what they tell me at the VTB-24 currency control office.

It is precisely in the Central Bank instruction to which the bank referred, No. 138-I, that the requirements for filling out settlement documents are indicated. One of the features when making a payment to a non-resident is the indication of the currency transaction code. But because payment is in rubles, there is no separate field for the code, unlike a foreign currency payment. Therefore, the VO code is indicated at the very beginning of the “payment purpose” column in the format

Thanks for your reply!
How to correctly:

The torment continues. Sberbank refused to transfer the salary. Allegedly incorrect details. As it turned out, most likely the problem was in the patronymic. It’s just that when I opened a bank account at Sberbank last year, they insisted on entering my middle name. There is no patronymic name in the passport (and not in the notarized translation either). And now they have canceled my middle name and say that everything needs to be redone again and, in theory, everything will be okay.
Either because they are lazy or they can’t do it. They might be able to initiate a refund to VTB-24. And so we need to go to Sberbank again and find out this point too. Otherwise you have to wait another 3 days. day and then, in theory, the money will automatically return to VTB.

Read also: Compensation for unused vacation upon layoff

Maybe you can open an account with VTB 24 for salary?

Why should I open something that has already been open for more than a year? I have an account with VTB-24, but I don’t use it because... The bank is a bit far away, it’s stuffy and there are queues.

Directory of codes for types of currency transactions (2016-2017)

Where are KVVO used?

Codes of types of currency transactions are used by payers when filling out payment documents in rubles in situations where one of the parties is a non-resident (whether it is the payer himself, the recipient of the money, or a non-resident bank where an account is opened for another resident person).

CCBOs are necessary to ensure control, monitoring and analysis of information on ongoing payment transactions between residents/non-residents.

Currency transaction code indicated in the certificate filled out by the resident:

• when crediting/debiting money (in Russian rubles) from/to a non-resident;
• when crediting foreign currency to a transit account or debiting funds in foreign currency from a current account.

KKVO are also needed to conduct foreign exchange transactions in the form of debiting Russian currency from the bank account of a resident/non-resident. In this case, a payment order is submitted to the authorized bank.

The list of CVBOs is given in Appendix No. 2 to Bank of Russia Instruction No. 138-I dated June 4, 2012.

Procedure for using KVVO

Currency transaction type code is entered in the appropriate column of the payment document, where the purpose of the payment is indicated. Before the five-digit number indicating the required operation code, two Latin letters - V and O - must be entered without a space.

All alphanumeric code must be enclosed in curly braces. The entry should look like this:

where xxxxx is the code required for the currency transaction.

Any CVBO is conventionally divided into two parts, where the first two digits indicate the group into which similar currency transactions are combined, and the remaining three digits are a number that specifies the transaction being performed, carried out in accordance with currency legislation.

Decoding of digital values ​​of groups:

When making cash payments, it will be useful to familiarize yourself with the rules that you will find in our article “Is your cash discipline okay?” .

Features of the currency transaction code “salary to non-resident”

If a resident pays a salary to an employee who is listed in the bank as a non-resident (has a different citizenship), then when issuing a payment order, the KVVO must be indicated. If this is not done, the bank will not accept the payment order for execution, since it violates currency legislation.

When transferring a salary to such a foreign citizen, you should indicate the code 70060. At the same time, it is important not to forget to simultaneously issue a payment order for the payment of personal income tax and insurance contributions, so as not to violate tax laws.

Read about the timing of transferring personal income tax to the budget when paying salaries in our article “When to transfer income tax from salary?” .

Currency transaction code 10100

These are settlement transactions of non-residents for prepayment to a resident for goods exported from Russia.

Currency transaction code 10200

Currency transaction type code 10200 denotes payments made by a non-resident to a resident in the event of a deferred payment for products exported from the Russian Federation.

Currency transaction code 11100

Currency transaction type code 11100 - These are settlement transactions of a resident for prepayment to a non-resident for goods imported into Russia.

Currency transaction code 11200

11200 — code of the type of currency transaction. denoting settlements by a resident if a non-resident has given a deferred payment for products imported into Russia.

12060 — currency transaction code

This operation is the fact of payment by a resident to a non-resident for goods sold abroad without their import into Russia.

13010 — currency transaction code

Payment from a non-resident to a resident for products sold in Russia.

Currency transaction type code 20100

20100 — currency transaction code. denoting an advance payment by a non-resident for services/work provided by a resident, etc.

Currency transaction code 20200

Currency transaction type code 20200 in the payment document states that the non-resident is paying for work/services performed by the resident, etc.

20400 — currency transaction code

This code marks an operation to carry out settlements under commission agreements (instructions, provision of guarantees) from a non-resident (principal, principal or principal) in favor of a resident (attorney, agent, commission agent).

Currency transaction code 20500

This is how settlements are noted within the framework of the execution of commission agreements (assignments, provision of guarantees) from a resident (attorney, agent, commission agent) to a non-resident (principal, principal or principal).

Currency transaction code 21100

Currency transaction type code 21100 in the payment document (certificate) indicates an advance payment by a resident in favor of a non-resident - performer of work (services).

21200 — currency transaction code

Currency transaction type code 21200 represents a resident's payment for services performed by a non-resident.

Currency transaction code 35030

This code is set if a payment is made from a non-resident to a resident for other foreign trade transactions.

Currency transaction code 41030

This CCBO means that settlements are being made for the transfer of funds on credit by a non-resident in favor of a resident.

42015 — currency transaction code

This code marks transactions carried out by a resident in connection with the repayment of the principal debt to a non-resident as part of the fulfillment of loan obligations.

Currency transaction code 61100

This code marks currency transactions involving the movement of foreign currency from one resident’s transit account to another.

Currency transaction code 61135

This is a transfer of foreign currency from a resident’s account opened in one bank to a similar account opened in another bank.

Currency transaction code 70060

This code indicates that a resident has paid a salary to a non-resident.

Currency transaction code 70205

Other settlements carried out by a resident to a non-resident for transactions that are not trade.

99090 — currency transaction code

All other currency transactions that were not mentioned under all other codes.

Currency transaction code 35040

Settlements made by a resident in favor of a non-resident for other foreign trade transactions.

A non-resident employee received a salary card from the bank. When transferring funds to it (a sample payment order was sent based on the sample of currency transactions on a current account), the bank withheld 6.5% of the commission from the organization. Are foreign exchange rules applicable to this transaction?

Yes, such a transaction is subject to the rules of currency legislation.

Lyubov Kotova answers,

Head of the Department of Legal Regulation of Insurance Premiums of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“Now on the title page of the calculation there are fields “Code according to OKVED”, “Number of working disabled people”, “Number of workers engaged in work with harmful and dangerous factors.” Previously, you indicated this data in section II. The new report form does not have either Section I or Section II. Instead there are six tables. How to fill them out? Read the recommendations. There you will also find a ready-made calculation example.”

Residents for the purposes of currency control, in particular, are recognized as:
– citizens of Russia (except for those who permanently reside in a foreign country);

– foreign citizens and stateless persons who permanently reside in Russia on the basis of a residence permit.

The remaining individuals are non-residents.

Therefore, when paying salaries to non-residents, it is necessary to use the provisions of Law No. 173-FZ of December 10, 2003.

The rationale for this position is given below in the materials of the Glavbukh System

Situation: How to transfer salary to a foreigner

Foreign employees can be either residents or non-residents.