RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF BELARUS

of March 29, 2013 No. 185

About approval of the Instruction about procedure for conducting cash transactions in cash foreign currency in the territory of the Republic of Belarus

Based on paragraphs of the ninth and thirteenth of Article 26, of paragraphs two and the fourth 30, of the paragraph of third of Article 33 and part one of article 39 of the Bank code of the Republic of Belarus the Board of National Bank of the Republic of Belarus DECIDES: Articles

1. Approve the enclosed Instruction about procedure for conducting cash transactions in cash foreign currency in the territory of the Republic of Belarus.

2. This resolution becomes effective after its official publication.

Approved by the Resolution of Board of National Bank of the Republic of Belarus of March 29, 2013 No. 185

The instruction about procedure for conducting cash transactions in cash foreign currency in the territory of the Republic of Belarus

Chapter 1 General provisions

1. This Instruction establishes single procedure for carrying out, accounting, registration of cash transactions in cash foreign currency in the territory of the Republic of Belarus.

2. This Instruction is obligatory for accomplishment by legal entities, the divisions performing the activities in the territory of the Republic of Belarus and also the individual entrepreneurs having the current (settlement) and other bank accounts opened according to the legislation in foreign currency in banks and performing activities in the territory of the Republic of Belarus (further - individual entrepreneurs).

On National Bank of the Republic of Belarus (further - National Bank), banks and the non-bank credit and financial organizations of the Republic of Belarus, their branches and structural divisions (further if other is not established by this Instruction, - banks) extend the requirements provided in Items 27-36, 39, of 39-1 this Instruction regarding observance of procedure for issue of cash foreign currency by them on receipt to traveling expenses, the term of return of the unused amounts issued on receipt.

3. For the purposes of this Instruction following terms have the following values:

division - divisions of the legal entity, including separate divisions which make cash transactions;

revenue - all cash foreign currency which arrived in cash desk of the legal entity, division, the individual entrepreneur, except for the cash foreign currency received from the current (settlement) and other bank account, and return of the cash foreign currency which is earlier issued on traveling expenses;

cash desk - the room or the place of acceptance, issue, storage of cash foreign currency and (or) cash Belarusian rubles, cash documents;

cash transactions - transactions which are made by the legal entity, division, the individual entrepreneur among themselves, with bank and (or) with physical persons are connected with acceptance in cash desk and (or) issue from cash desk of cash foreign currency and storage of cash foreign currency and (or) cash Belarusian rubles are reflected in the corresponding books of accounting, and also;

cash balance limit - the most admissible amount of cash foreign currency which can be in cash desk of the legal entity, division, the individual entrepreneur (in case of establishment to it cash balance limit), as of the end of the working day;

the servicing bank - the bank performing settlement and (or) cash servicing of legal entities, divisions, individual entrepreneurs;

authorized persons - responsible persons, being workers of the legal entity, the individual entrepreneur and performing activities from their name, and also the physical persons performing activities on behalf of the legal entity based on civil agreements.

The terms "resident" and "nonresident" used in this Instruction have the values determined in article 1 of the Law of the Republic of Belarus of July 22, 2003 "About currency control and currency exchange control" (The national register of legal acts of the Republic of Belarus, 2003, No. 85, 2/978).

The term "cash foreign currency" used in this Instruction matters, determined in Item 2 of the Instruction on procedure for carrying out currency transactions with use of the cash foreign currency and cash Belarusian rubles approved by the resolution of Board of National Bank of the Republic of Belarus of January 17, 2007 No. 1 (The national register of legal acts of the Republic of Belarus, 2007, No. 79, 8/16007).

The terms "corporate debit card", "personal debit card", "customer account", "maps check", "emitting bank" used in this Instruction have the values determined in Item 2 of the Instruction on procedure for making of transactions with bank payment cards approved by the resolution of Board of National Bank of the Republic of Belarus of January 18, 2013 No. 34 (The national legal Internet portal of the Republic of Belarus, 21.01. 2013, 8/26811).

4. Legal entities, divisions, individual entrepreneurs according to the legislation hand over cash foreign currency:

in the servicing and (or) other banks;

to employees of service of collection.

The cash foreign currency is given in the servicing bank with transfer on one of the current (settlement) bank accounts opened for legal entities, individual entrepreneurs during the time established by bank for their servicing.

Obtaining by the legal entities, the individual entrepreneur having several current (settlement) bank accounts in different banks, cash foreign currency in one of banks in which current (settlement) bank accounts are opened is allowed.

5. Legal entities, divisions, except for legal entities, divisions, individual entrepreneurs by which according to this Instruction the limit of cash balance is not set can have in the cash desks cash foreign currency for the end of the working day within cash balance limit.

6. The cash foreign currency received from sales of goods (performance of works, rendering services) after delivery of revenue to employees of service of collection or independently, is not superlimit in the presence of documentary confirmation of time of sales of goods (performance of works, rendering services) and cash foreign currency change the next working day of the servicing bank. In this case it is considered time for preparation and forming of collector bag, the statement of the relevant accompanying documents and their subsequent transfer to employees of service of collection, and also preparation of revenue for delivery in the servicing bank.

7. In case of establishment to the legal entity, division, the individual entrepreneur of limit of cash balance by types of foreign currencies its exceeding is calculated as the amount of all revealed excesses of limit of cash balance.

In case of establishment to the legal entity, division, the individual entrepreneur of limit of cash balance in equivalent of one of foreign currencies exceeding of limit of cash balance is calculated taking into account exceeding of the legal entity who developed for the end of the working day, division, the individual entrepreneur of the cash balance in cash foreign currency counted in equivalent of foreign currency in which the cash balance limit is set. Such equivalent is determined proceeding from the official rate of the Belarusian ruble to the corresponding foreign currency set by National Bank for date of exceeding of cash balance limit.

8. To legal entities, the divisions having the authorized persons which are handing over revenue in cash desk of the legal entity, division the actual remaining balance of cash foreign currency as of the end of the working day joins the amount of the cash foreign currency which is in cash desk of the legal entity, division on condition of observance by authorized persons of terms of cash foreign currency change.

In case of non-compliance with terms of delivery by authorized persons of revenue the cash desk of the legal entity, division in the actual remaining balance of cash foreign currency as of the end of the working day joins the amount of the cash foreign currency which is in cash desk of the legal entity, division and at authorized persons of legal entities, the divisions which broke the term of delivery of revenue.

9. The cash foreign currency within cash balance limit irrespective of set by the servicing bank of term of cash foreign currency change can be kept in cash desk of the legal entity, division, the individual entrepreneur who sets cash balance limit.

In case of formation of superlimit cash balance the cash foreign currency is given in the servicing bank or according to the decision of the legal entity, division, the individual entrepreneur in division of the servicing bank and (or) other bank irrespective of fixed term of cash foreign currency change.

In case of discrepancy of days of work of the legal entity, division, the individual entrepreneur and the servicing bank the cash foreign currency is given in the first working day of the servicing bank, the legal entity, division, the individual entrepreneur.

If the legal entity, division, the individual entrepreneur and the servicing bank work on the generally established weekend, revenue which arrived these days in cash desk of the legal entity, division, the individual entrepreneur is given in the servicing bank provided that for the specified days the term of delivery of revenue by the legal entity, division, the individual entrepreneur is necessary.

10. For the clients of bank who did not submit the request for establishment of limit of cash balance, procedure and terms of delivery of revenue which arrived in cash desk in form according to appendix 1 to this Instruction (further - the request) at the scheduled time, the limit of cash balance is considered zero, the term of cash foreign currency change - daily from next working day and after the calendar date established for application in bank (except for legal entities, divisions by which according to the legislation the limit of cash balance is not set), but the cash foreign currency which is not handed over in bank - superlimit. Submission due date of the request in bank is determined in the agreement of the current (settlement) bank account or in the decision of bank based on provided by earlier legal entity, division, the individual entrepreneur of the request.

11. Legal entities, divisions, individual entrepreneurs which sets cash balance limit have the right to keep in the cash desks cash foreign currency over the set cash balance limit no more than 3 working days, including day of receipt of cash foreign currency in the servicing bank, only for compensation. After this term (for the 4th working day) the cash foreign currency which is not used for designated purpose is deposited and given in the servicing bank.

12. The procedure and terms of cash foreign currency change, if necessary the extent of need for change cash foreign currency for authorized persons are identified by decisions of heads of the legal person, division (persons, them authorized), the individual entrepreneur and are led up each authorized person. Authorized persons can hand over revenue in cash desk of the legal entity, division, the individual entrepreneur, the servicing bank, its division, other bank.

Terms of delivery of revenue for authorized persons are established proceeding from need of ensuring safety of cash foreign currency, but at least once in 7 calendar days.

All revenue of authorized persons (except for the extent of need for change cash foreign currency in case of its establishment) is given according to the procedure and the terms established by the legal entity, division, the individual entrepreneur.

13. To the legal entities, individual entrepreneurs having several current (settlement) bank accounts in different banks, cash balance limit, the procedure and terms of delivery of revenue are established by one of the servicing banks at the choice of the legal entity, the individual entrepreneur.

14. Legal entities, individual entrepreneurs shall send within 10 working days to all banks in which current (settlement) bank accounts, the copy of the request are opened.

14-1. In case of cash foreign currency change in bank for its transfer (transfer) to the current (settlement) bank and other account of the legal entity, the individual entrepreneur the legal entity, the individual entrepreneur submit the filled-in application form on fee of cash foreign currency according to appendix 1-1 to this Instruction, except as specified, provided in part two of this Item.

The application on fee of cash foreign currency is not submitted in bank in cases:

cash foreign currency change by the legal entities isolated by structural divisions, individual entrepreneurs according to the legislation to employees of service of collection;

entering by physical person into bank of cash foreign currency for transfer (transfer) to the current (settlement) bank and other account of the legal entity, the individual entrepreneur.

For receipt of cash foreign currency from the current (settlement) bank and other account of the legal entity, the individual entrepreneur the legal entity, the individual entrepreneur submit in bank the application on receipt of cash foreign currency according to appendix 1-2 to this Instruction.

Statements on fee of cash foreign currency, applications on receipt of cash foreign currency are submitted in the servicing bank (in coordination with the servicing bank) on paper, in the form of the electronic document with observance of requirements of the legislation on the electronic document and the digital signature or in the form of the electronic message with use of systems of remote bank servicing and observance of procedures of safety and requirements of the legislation.

Chapter 2 Procedure for receiving and delivery of cash foreign currency and execution of cash documents

15. Cash transactions on receiving and delivery of cash foreign currency are drawn up in the forms of source accounting documents established by the legislation.

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