INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of July 5, 2018 No. 4855-U

About modification of the Instruction of the Bank of Russia of August 16, 2017 No. 181-I "About procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, about single forms of accounting and the reporting under currency transactions, procedure and terms of their representation"

1. Based on part 4 Articles 5, speak rapidly 1.2 Articles 19, of Item 2 of part 3 of article 23 of the Federal Law of December 10, 2003 No. 173-FZ "About currency control and currency exchange control" (The Russian Federation Code, 2003, No. 50, Art. 4859; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3101; 2006, No. 31, Art. 3430; 2007, No. 1, Art. 30; No. 22, Art. 2563; No. 29, Art. 3480; No. 45, Art. 5419; 2008, No. 30, Art. 3606; 2010, No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4584; No. 48, Art. 6728; No. 50, Art. 7348, Art. 7351; 2013, No. 11, Art. 1076; No. 19, Art. 2329; No. 27, Art. 3447; No. 30, Art. 4084; 2014, No. 11, Art. 1098; No. 19, Art. 2317; No. 30, Art. 4219; No. 45, Art. 6154; 2015, No. 27, Art. 3972, Art. 4001; No. 48, Art. 6716; 2016, No. 1, Art. 50; No. 27, Art. 4218; 2017, No. 30, Art. 4456; No. 47, Art. 6851; 2018, No. 1, Art. 11, Art. 54; No. 11, Art. 1579; No. 15, Art. 2035; No. 22, the Art. 3041), Items 4, the 5 and 12 Articles 4, articles 54 and 57 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699; No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317; No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318; No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37; No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 1, Art. 46; No. 14, Art. 1997; No. 18, Art. 2661, Art. 2669; No. 27, Art. 3950; No. 30, Art. 4456; No. 31, Art. 4830; No. 50, Art. 7562; 2018, No. 1, Art. 66; No. 9, Art. 1286; No. 11, Art. 1584, Art. 1588; No. 18, Art. 2557; No. 24, Art. 3400; "The official Internet portal of legal information" (www.pravo.gov.ru), on June 27, 2018), Articles 5, 31 and 40.1 Federal Laws "About Banks and Banking Activity" (in edition of the Federal Law of February 3, 1996 No. 17-FZ) (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1990, No. 27, Art. 357; Russian Federation Code, 1996, No. 6, Art. 492; 1998, No. 31, Art. 3829; 1999, No. 28, Art. 3459, Art. 3469; 2001, No. 26, Art. 2586; No. 33, Art. 3424; 2002, No. 12, Art. 1093; 2003, No. 27, Art. 2700; No. 50, Art. 4855; No. 52, Art. 5033, Art. 5037; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 1, Art. 18, Art. 45; No. 30, Art. 3117; 2006, No. 6, Art. 636; No. 19, Art. 2061; No. 31, Art. 3439; No. 52, Art. 5497; 2007, No. 1, Art. 9; No. 22, Art. 2563; No. 31, Art. 4011; No. 41, Art. 4845; No. 45, Art. 5425; No. 50, Art. 6238; 2008, No. 10, Art. 895; 2009, No. 1, Art. 23; No. 9, Art. 1043; No. 18, Art. 2153; No. 23, Art. 2776; No. 30, Art. 3739; No. 48, Art. 5731; No. 52, Art. 6428; 2010, No. 8, Art. 775; No. 27, Art. 3432; No. 30, Art. 4012; No. 31, Art. 4193; No. 47, Art. 6028; 2011, No. 7, Art. 905; No. 27, Art. 3873, Art. 3880; No. 29, Art. 4291; No. 48, Art. 6730; No. 49, Art. 7069; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 31, Art. 4333; No. 50, Art. 6954; No. 53, Art. 7605, Art. 7607; 2013, No. 11, Art. 1076; No. 19, Art. 2317, Art. 2329; No. 26, Art. 3207; No. 27, Art. 3438, Art. 3477; No. 30, Art. 4084; No. 40, Art. 5036; No. 49, Art. 6336; No. 51, Art. 6683, Art. 6699; 2014, No. 6, Art. 563; No. 19, Art. 2311; No. 26, Art. 3379, Art. 3395; No. 30, Art. 4219; No. 40, Art. 5317, Art. 5320; No. 45, Art. 6144, Art. 6154; No. 49, Art. 6912; No. 52, Art. 7543; 2015, No. 1, Art. 37; No. 17, Art. 2473; No. 27, Art. 3947, Art. 3950; No. 29, Art. 4355, Art. 4357, Art. 4385; No. 51, Art. 7243; 2016, No. 1, Art. 23; No. 15, Art. 2050; No. 26, Art. 3860; No. 27, Art. 4294, Art. 4295; 2017, No. 14, Art. 2000; No. 18, Art. 2661, Art. 2669; No. 25, Art. 3596; No. 30, Art. 4456; No. 31, Art. 4754, Art. 4761, Art. 4830; 2018, No. 1, Art. 66; No. 18, Art. 2560, Art. 2576; No. 22, Art. 3043; No. 24, Art. 3400; "The official Internet portal of legal information" (www.pravo.gov.ru), on June 27, 2018) and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of July 2, 2018 No. 23) to bring in the Instruction of the Bank of Russia of August 16, 2017 No. 181-I "About procedure for representation by residents and nonresidents to authorized banks of supporting documents and information when implementing currency transactions, about single forms of accounting and the reporting under currency transactions, procedure and terms of their representation", registered by the Ministry of Justice of the Russian Federation on October 31, 2017 No. 48749, on December 7, 2017 No. 49152, the following changes.

1.1. In Item 1.4 of the word of "residents and nonresidents" to exclude.

1.2. In Item 1.5:

the paragraph one to add with words "(further in case of joint mentioning - residents)";

state paragraph two in the following edition:

"This Instruction extends to physical persons - residents when implementing of currency transactions by them in the foreign currency and (or) currency of the Russian Federation connected with provision to nonresidents of loans and return from nonresidents of such loans with use of the bank accounts (deposits) (further - the physical person - the resident)";

add with the paragraph of the following content:

"Requirements of this Instruction extend to nonresidents, except for physical persons.".

1.3. In paragraph one of Item 2.2 of the word of "residents and nonresidents" to exclude.

1.4. In Item 2.18:

in paragraph three to replace the word of "resident" with the word of "nonresident";

to state the paragraph of the seventh in the following edition:

"In the cases specified in paragraphs the second - pole of this Item, the authorized bank independently reflects in data on transactions of the data according to appendix 2 to this Instruction, including transaction type code, based on information containing in the settlement document on transaction and (or) other information, available authorized bank which the authorized bank in connection with carrying out transactions of the nonresident has. The specified information is reflected authorized bank in data on transactions no later than two working days after day of write-off of currency of the Russian Federation from the bank account of the nonresident in currency of the Russian Federation in time.".

1.5. Add Chapter 2 with Item 2.26 of the following content:

"2.26. The physical person - the resident in case of write-off for benefit of the nonresident of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank by provision of loan shall provide to the nonresident according to the loan agreement to authorized bank according to the procedure, established by authorized bank in coordination with the physical person - the resident, the loan agreement signed between the physical person - the resident and the nonresident.

In case of write-off by the physical person - the resident for benefit of the nonresident of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank by provision of loan to the nonresident according to the loan agreement which amount of obligations is equal or exceeds the amount specified in the paragraph the second Item 4.2 of this Instruction, the physical person - the resident shall provide to authorized bank according to the procedure, established by authorized bank in coordination with the physical person - the resident, along with the loan agreement information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation according to appendix 3 to this Instruction. The specified information is not submitted the physical person - the resident repeatedly in authorized bank if earlier it was provided to authorized bank and did not change.

The physical person - the resident in case of transfer of foreign currency or currency of the Russian Federation on the bank account (contribution) in foreign currency or currency of the Russian Federation opened in authorized bank on the transaction connected with loan repayment, implementation of interest and other payments by the nonresident according to the loan agreement which code of type is specified in appendix 1 to this Instruction shall give authorized bank information on purpose of such payment and data on the loan agreement specified in the Item 3 of appendix 2 to this Instruction, according to the procedure, established by authorized bank in coordination with the physical person - the resident, no later than thirty working days after day of transfer of foreign currency or currency of the Russian Federation into the account of the physical person in time - the resident.

The authorized bank independently reflects in data on transactions of the data on such transfer or write-off according to appendix 2 to this Instruction for the transactions specified in this Item, including transaction type code, based on provided by the physical person - the resident of documents and (or) information. The data specified in this Item are reflected authorized bank in data on transactions no later than two working days after day of write-off of foreign currency or currency of the Russian Federation from the bank account (contribution) in foreign currency or currency of the Russian Federation or day of representation by the physical person in time - the resident of information specified in paragraph three of this Item in case of transfer of foreign currency or currency of the Russian Federation on the bank account (contribution) in foreign currency or currency of the Russian Federation.".

1.6. The paragraph one of Item 3.1 after the words "carried out by residents" to add with the words "and physical persons-residents".

1.7. Item 3.2 after the words "about which representation by residents" to add with words ", physical persons - residents", after words "transactions of resident," to add with words "the physical person - the resident,", after the words "are represented by residents" to add with words ", physical persons - residents", to add with words of "(bank deposit)".

1.8. To add Item 3.3 after the word of "resident" with words ", the physical person - the resident".

1.9. Add Chapter 3 with Item 3.5 of the following content:

"3.5. The authorized bank reflects in data on transactions according to appendix 2 to this Instruction of the data on the transactions which are carried out by residents in foreign currency or in currency of the Russian Federation, nonresidents in currency of the Russian Federation whose codes are specified in appendix 1 to this Instruction, through their accounts opened in this authorized bank, in time no later than two working days after day of transfer of foreign currency or currency of the Russian Federation into the account of resident, currency of the Russian Federation into the account of the nonresident (write-off of foreign currency or currency of the Russian Federation from the account of resident, currency of the Russian Federation from the account of the nonresident) if other terms are not established by Chapter 2 of this Instruction.".

1.10. Third Item 5.5 after the words "on accounting of the export contract" to add the paragraph with the words "and date of registration of the export contract".

1.11. Add Item 5.6 with the paragraph of the following content:

"For registration of the credit agreement which conditions it is provided by resident to the nonresident of loan the resident which is the party according to the credit agreement in addition to the documents specified in paragraph one of this Item shall provide in UK bank information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation according to appendix 3 to this Instruction.".

1.12. In Item 5.7:

third subitem 5.7.4 to state the paragraph in the following edition:

"in case of obligation fulfillment under the contract by means of import to the territory of the Russian Federation (export from the territory of the Russian Federation) goods and in the presence of the requirement about customs declaration of goods according to the international treaties and acts constituting the right of the Eurasian Economic Union including the Agreement on the Eurasian Economic Union of May 29, 2014, and also the legislation of the Russian Federation on customs regulation (further - the legislation on customs regulation) - no later than date of submission of that declaration on goods, the document used as the declaration on goods according to the legislation on customs regulation as a result of which giving goods cost under the import contract will be equal or 3 million rubles will exceed in equivalent (under the export contract it will be equal or will exceed 6 million rubles in equivalent). The sum specified in this paragraph is calculated for the foreign exchange rate in relation to ruble for date of the conclusion of the contract or, in case of change of the amount of contract obligations (credit agreement), for date of the conclusion of the last changes (amendments) to the contract (credit agreement) providing such change of the amount;";

state subitem 5.7.5 in the following edition:

"5.7.5. In case of obligation fulfillment under the contract by means of import to the territory of the Russian Federation (export from the territory of the Russian Federation) goods and in the presence of the requirement about customs declaration of goods according to the legislation on customs regulation - no later than date of submission of the declaration on goods, the document used as the declaration on goods according to the legislation on customs regulation.";

in subitem 5.7.6 of the word "the customs legislation of custom union" shall be replaced with words "the legislation on customs regulation".

1.13. Third Item 5.8 after words of "the import contract (credit agreement) accepted on accounting" to add the paragraph with the words "and date of registration of the import contract (credit agreement)".

1.14. In Item 6.6:

the fourth to state the paragraph in the following edition:

"In case of removal from accounting of the contract (credit agreement) on the basis specified in subitem 6.1.1 of Item 6.1 of this Instruction, UK bank in time no later than one working day after date of removal of the contract (credit agreement) from accounting shall tell the resident date of removal of the contract (credit agreement) from accounting according to the procedure, established by authorized bank in coordination with resident.";

add with the paragraph of the following content:

"In case of removal from accounting of the contract (credit agreement) on the basis specified in subitem 6.1.3 of Item 6.1 of this Instruction, UK bank in time no later than one working day after date of removal of the contract (credit agreement) from accounting shall transfer to resident information containing in the Section I of the sheet of bank control, according to the procedure, established by authorized bank in coordination with resident.".

1.15. First and third Item 6.7 after words of "the Section I of the sheet of bank control" to add paragraphs with the words "under the contract (to the column 6 of Item 3.1 of the Section I of the sheet of bank control according to the credit agreement)".

1.16. In Item 8.1:

subitem 8.1.1. state in the following edition:

"8.1.1. When exporting from the territory of the Russian Federation (import to the territory of the Russian Federation) of goods and in the presence of the requirement about customs declaration of goods according to the legislation on customs regulation by method, to customs authorities of the declaration, other than giving, on goods, - the documents used as the customs declaration stipulated in Item the 6th Article 105 of the Customs code of the Eurasian Economic Union ("The official Internet portal of legal information" (www.pravo.gov.ru), on January 9, 2018)";

in paragraph one of subitem 8.1.2 of the word "the customs legislation of custom union" shall be replaced with words "the legislation on customs regulation";

state subitem 8.1.4 in the following edition:

"8.1.4. In case of obligation fulfillment under the contract (credit agreement), not specified in subitems 8.1.1 - 8.1.3 presents of Item, and also in cases of discharge, change of person in the obligation, changes of the amount of obligations (including obligations on payment of interest payments by provision of loan by the resident to the nonresident) - other documents confirming the corresponding execution, discharge, change of person in the obligation, change of the amount of contract obligations (credit agreement) (including obligations on payment of interest payments by provision of loan by the resident to the nonresident), including the documents used by resident for accounting of the economic activities according to accounting rules and business customs.".

1.17. In subitem 8.2.1 of Item 8.2 of the word "the statement on conditional release (the statement on release of component of exported goods)"," (conditional release)" to exclude words.

1.18. In Item 8.8:

word in paragraph one "customs the legislation of custom union" shall be replaced with words "the legislation on customs regulation";

state paragraph two in the following edition:

"The certificate of supporting documents specified in paragraph one of this Item joins data on the declarations registered by customs authorities on goods, except for data on the temporary declaration on goods, the transit declaration on goods.".

1.19. In paragraph one of Item 8.9 of the word "the customs legislation of custom union" shall be replaced with words "the legislation on customs regulation".

1.20. In paragraph nine of Item 9.3 of the word of "this Item" shall be replaced with words "this Instruction".

1.21. The paragraph one of Item 10.1 after words "the import contract," to add with the words "registration of such contract in authorized bank is performed according to the requirements established by this Instruction for import contracts and".

1.22. In Item 10.2:

to add the paragraph of the sixth with the offer of the following content: "The UK new bank does not request the sheet of bank control specified in this paragraph in the Bank of Russia if UK bank and the UK new bank are the UK same bank.";

the paragraph of the seventh after words of "Sections II-III" to add with figure", V";

paragraphs of the eighth - to state the tenth in the following edition:

"In the case specified in the second offer of the paragraph of the sixth this Item, the UK new bank creates the sheet of bank control, fills in the Section I of the sheet of bank control, assigns new unique number to the contract (credit agreement), transfers information from the Sections II-IV of the sheet of bank control under the contract (the Sections II-III, V of the sheet of bank control according to the credit agreement) to again created sheet of bank control no later than two working days after day of submission by the second resident of the data and documents specified in paragraph three of this Item in time.

The UK new bank shall perform further maintaining again created sheet of bank control in electronic form according to Chapter 9 of this Instruction.

In case of obtaining by the UK new bank from the Bank of Russia in electronic form according to the rules of creation and submission of information in electronic form specified in this Item posted on the official site of the Bank of Russia on the Internet of information on absence at the Bank of Russia of the corresponding sheet of bank control the UK new bank shall refuse to the second resident acceptance on accounting of such contract (credit agreement). In this case the second resident has the right to address to the Bank of Russia in any form with obligatory specifying of unique contract number (credit agreement), number (in the presence) and dates of the contract (credit agreement), identification taxpayer number (further - INN) the first and second resident.";

add with the paragraph of the following content:

"The first resident in case of removal of the contract (credit agreement) from accounting in UK bank in the cases specified in this Item shall not represent the certificate of supporting documents to this UK bank.".

1.23. In Item 10.12:

the paragraph one to state in the following edition:

"10:12. In case of execution by the nonresident of the contract obligations (credit agreement) on which the requirement about its registration according to the Section II of this Instruction is established by transfer of securities, including bills of exchange, in payment of goods, works, services, information transfer and results of intellectual activities as the loan repayment provided by resident and interest payments the resident has the right to strike off the register the contract (credit agreement) in UK bank only when obtaining from the nonresident of money as payment of such securities, including bills of exchange, or their transfers according to the endorsement and (or) in connection with requirement concession (cession) by making on securities of personalized endorsements.";

to add paragraph two after the word of "contract" with words of "(credit agreement)";

word in paragraph six "appendix 4" shall be replaced with words "appendices 4 and 5", to add with words to "(credit agreement)".

1.24. To add paragraph two of Item 11.1 with the words "and date of registration of the contract (credit agreement)".

1.25. "Contract number (credit agreement)" to add Item 11.4 after words with the words "and date of registration of the contract (credit agreement)".

1.26. Third Item 12.1 to add the paragraph with words ", date of registration of the contract (credit agreement), date of removal from accounting of the contract (credit agreement) in the UK previous bank and registration number of the UK previous bank determined according to subitem 1.1.2 of Item 1 of notes to the sheet of bank control by the contract of appendix 4 and subitem 1.1.2 of Item 1 of notes to the sheet of bank control according to the credit agreement of appendix 5 to this Instruction".

1.27. "Contract number (credit agreement)" to add Item 12.5 after words with words ", date of registration of the contract (credit agreement), date of removal from accounting of the contract (credit agreement) in the UK previous bank and registration number of the UK previous bank determined according to subitem 1.1.2 of Item 1 of notes to the sheet of bank control by the contract of appendix 4 and subitem 1.1.2 of Item 1 of notes to the sheet of bank control according to the credit agreement of appendix 5 to this Instruction".

1.28. In Item 14.6 of the word of "(credit agreement)" to exclude.

1.29. Third Item 15.9 to add the paragraph with the words "or digital signature of authorized bank".

1.30. Add Chapter 15 with Item 15.13 of the following content:

"15:13. Requirements of this Chapter extend to submission of documents and (or) information by physical persons - residents to authorized banks in the cases specified in Item 2.26 of this Instruction.".

1.31. In Item 16.1:

the paragraph one after the word "resident" to add with words ", the physical person - the resident, the nonresident";

"resident" to add subitem 16.1.1 after the word with words ", the physical person - the resident", to add with words ", check of the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation regarding their not exceeding of the date of completion of obligation fulfillment under the agreement specified in the column 6 of Item 3 of the Section I of the sheet of bank control under the contract (to column 6 of subitem 3.1 of Item 3 of the Section I of the sheet of bank control according to the credit agreement)";

add subitem 16.1.4 with words ", and also availability in the contract (credit agreement) of information necessary for authorized bank for implementation of currency control, including over fulfillment of requirements of article 19 of the Federal law "About Currency Control and Currency Exchange Control";

"resident" to add subitem 16.1.5 after the word with words ", the physical person - the resident".

1.32. The paragraph one of Item 16.3 after the word "resident" to add with words ", the physical person - the resident".

1.33. In Item 16.5:

the paragraph one after the word "resident" to add with words ", the physical person - the resident";

state paragraph two in the following edition:

"In case of refusal authorized bank in acceptance provided by the resident, the physical person - the resident of documents and information the resident, the physical person - the resident shall resolve comments of authorized bank.";

add with the paragraph of the following content:

"Authorized bank in case of availability at it of information allowing to reflect independently the operation performed by the nonresident in data on transactions according to appendix 2 to this Instruction having the right not to refuse adoption of the settlement document on transaction and not to return to the nonresident the settlement document on transaction in case of lack of transaction type code in it or instructions by the nonresident of code of transaction type who is absent in appendix 1 to this Instruction or does not correspond to appointment (including to the direction) payment and to the data, available authorized bank.".

1.34. "Resident" to add Item 16.7 after the word with words ", the physical person - the resident".

1.35. In appendix 1:

in the name of appendix of the word of "residents and nonresidents" to exclude;

after line with code of transaction type 40030 to add with line of the following content:

"

40

035

Calculations of the physical person - the resident for benefit of the nonresident by provision of money according to the loan agreement

";

after line with code of transaction type 40900 to add with line of the following content:

"

40

905

Calculations of the nonresident for benefit of the physical person - the resident, connected with return of excessively (mistakenly) received money by provision by the physical person - the resident to the nonresident of loan according to the loan agreement

";

after line with code of transaction type 43015 to add with line of the following content:

"

43

025

Calculations of the nonresident for benefit of the physical person - the resident on return of principal debt according to the loan agreement

";

after line with code of transaction type 43035 to add with line of the following content:

"

43

045

Calculations of the nonresident for benefit of the physical person - the resident on interest payment according to the loan agreement

";

after line with code of transaction type 43050 to add with line of the following content:

"

43

055

Other calculations of the nonresident for benefit of the physical person - the resident, connected with payment of awards (commissions) and other money on the attracted loan

";

after line with code of transaction type 43800 to add with line of the following content:

"

43

805

Calculations of the physical person - the resident for benefit of the nonresident, connected with return of excessively (mistakenly) received money in case of return of principal debt by the nonresident according to the loan agreement

";

after line with code of transaction type 43850 to add with line of the following content:

"

43

855

Calculations of the physical person - the resident for benefit of the nonresident, connected with return of excessively (mistakenly) received money in case of repayment of percent on the loan agreement

";

after line with code of transaction type 61177 to add with line of the following content:

"

61

180

Other transfers of foreign currency from the settlement account of the resident in foreign currency opened in authorized bank, into the account of other resident in foreign currency opened in this or other authorized bank, permitted by the Federal Law "About Currency Control and Currency Exchange Control"

";

80021 to state line with code of transaction type in the following edition:

"

80

021

Transfer of currency of the Russian Federation on the bank account of the nonresident in currency of the Russian Federation in connection with return of the unused amount of the letter of credit when closing the letter of credit

";

80121 to state line with code of transaction type in the following edition:

"

80

121

Transfer of foreign currency, currency of the Russian Federation on the settlement account of resident in authorized bank in connection with return of the unused amount of the letter of credit when closing the letter of credit

".

1.36. In appendix 2:

to add Item 1 after the word of "resident" with words ", the physical person - the resident";

in subitem 2.3 of Item 2:

in paragraph three to exclude the word "settlement", after words of "resident" to add with words ", the physical person - the resident";

in paragraph six to exclude the word "settlement";

in Item 3:

the paragraph one to add with words ", the physical person - the resident";

in the paragraph the second subitem 3.4 the word "(attracted)" to exclude, after the word "resident" to add with words ", the physical person - the resident (attracted by resident)";

add with subitem 3.4.1 of the following content:

"3.4.1. Information on the expected terms of repatriation of foreign currency and (or) currency of the Russian Federation specified in the paragraph the second Item 2.26 of this Instruction.

In case of reflection of such information are specified provided by the loan agreement or calculated by the physical person - the resident independently based on information containing in the loan agreement or own assessment of date (in the DD.MM.GGGG format) and payment amounts on repayment of principal debt and on account of interest payment for use of loan in loan agreement units of currency.";

state item 4 in the following edition:

"4. Sign of representation by the resident, physical person - the resident of the documents connected with carrying out transactions.

The following codes of signs of representation by the resident, physical person - the resident of the documents connected with carrying out transactions are specified:

1 - the documents connected with carrying out transactions are not provided according to Items 2.7 and 2.15 of this Instruction;

2 - the documents connected with carrying out transactions are not provided according to Item 2. 6, paragraph the second Item 2. 8, Item 2. 14, the paragraph the second Item 2.16 and the paragraph third Item 2.26 of this Instruction, and also in case of transfer of currency of the Russian Federation on the settlement account of resident in currency of the Russian Federation under the agreement under which the requirement about its registration according to the Section II of this Instruction is not established;

3 - the documents connected with carrying out transactions are not provided according to Items 2.2 and 2.23 of this Instruction;

4 - the documents connected with carrying out transactions are provided;

5 - the documents connected with carrying out transactions are not provided according to paragraphs to the second, third and fifth subitem 2.3 of Item 2 presents of appendix.

When specifying codes of signs 1, of 2, the 3 and 5 subitems 3.1 - 3.5 Items 3 presents of appendix are filled in the presence at authorized bank of the relevant information.";

in Item 5:

in paragraph one to replace the word of "List" with the word "appendices";

in the paragraph the second subitem 5.1 of the word" (the individual entrepreneur, person who is engaged in the procedure established by the legislation of the Russian Federation in private practice)" shall be replaced with words ", the resident who is the individual entrepreneur, person who is engaged in the procedure established by the legislation of the Russian Federation in private practice";

in paragraph three of subitem 5.2 of the word "being the individual entrepreneur, or the physical person-the resident who is engaged" shall be replaced with words ", the resident who is the individual entrepreneur, person who is engaged";

the paragraph one of Item 6 and paragraph one of Item 7 after the word of "resident" to add with words ", the physical person - the resident".

1.37. In appendix 3:

by "residents" to add the name of appendix after words with words ", physical persons - residents";

in Item 1:

the paragraph one after words "authorized bank" to add with words "the physical person - the resident independently based on terms of the contract of loan";

in subitem 1.1:

the paragraph one to add with the words "under the import contract";

in the paragraph the second "the customs legislation of custom union" shall be replaced with words words "the legislation on customs regulation";

in subitem 1.2:

the paragraph one to add with the words "under the export contract";

in the paragraph the second "the customs legislation of custom union" shall be replaced with words words "the legislation on customs regulation";

add with subitem 1.3 of the following content:

"1.3. By provision by the resident, physical person - the resident to the nonresident of loan:

in case of determination of the expected term of repatriation of foreign currency and (or) currency of the Russian Federation to the term (terms) of execution by the nonresident of obligations provided by terms of the contract on return provided to it by the resident, the physical person - the resident of loan and interest payments the term (terms) of implementation by credit institutions of money transfer increases.";

add Item 2 with the words "under the contract (to column 6 of subitem 3.1 of Item 3 of the Section I of the sheet of bank control according to the credit agreement)".

1.38. In appendix 4:

under the contract to state Item 6 of the Section I of the sheet of bank control in the following edition:

 

"6. Data on the unique number which is earlier assigned to the contract

/

/

/

/

";

in notes to the sheet of bank control under the contract:

in Item 3:

in paragraph three of subitem 3.3 of the word "the customs legislation of custom union" shall be replaced with words "the legislation on customs regulation";

the paragraph one of subitem 3.7 after the words "In Column 9" to add with the words "in the DD.MM.GGGG format";

the paragraph one of subitem 3.11 to state in the following edition:

"3.11. In column 13 the code of sign of representation by the resident of the documents connected with carrying out transactions is specified (2, 3 or 4), specified in data on transactions according to item 4 of appendix 2 to this Instruction.";

the paragraph one of subitem 4.1.1 of item 4 to add with the words "or "ZPK" (the declaration on goods concerning the last component)";

in Item 6:

subitem 6.3 after figures "23900, 32010," to add with figures "58015, 58020, 58900,";

add subitem 6.4 with figures ", 58010, 58025, 58800".

1.39. In appendix 5:

to state the name of the Section III of form of the sheet of bank control according to the credit agreement in the following edition: "Section III. Data on obligation fulfillment on principal debt (on payment of interest payments according to the loan agreement, provided by resident to the nonresident) otherwise, other than calculations";

add form of the sheet of bank control according to the credit agreement with the Section of the following content:

"Section V. Data on execution by the resident of requirements of article 19 of the Federal law "About Currency Control and Currency Exchange Control"

Subsection V.I. Data on return of principal debt

 

№ of payment order	Date	Currency code of the credit agreement	In units of currency of the credit agreement				Date of information transfer in body of currency exchange control
			the expected repayment sum of principal debt	it is enlisted in the account of the expected repayment sum of principal debt	the amount of the obligations fulfilled by different way	nedopostupleniye amount (гр. 4 - гр. 5 - гр. 6)
1	2	3	4	5	6	7	8

 

Subsection V.II. Data on payment of interest payments

 

№ of payment order	Date	Currency code of the credit agreement	In units of currency of the credit agreement				Date of information transfer in body of currency exchange control
			the expected repayment sum of interest payments	it is enlisted in the account of the expected repayment sum of interest payments	the amount of the obligations fulfilled by different way	nedopostupleniye amount (гр. 4 - гр. 5 - гр. 6)
1	2	3	4	5	6	7	8

 

in notes to the sheet of bank control according to the credit agreement:

the fourth subitem 2.8.2 of Item 2 to add the paragraph with the offer of the following content: "According to the credit agreement which fourth part of unique number contains code of type of the credit agreement 5, it is specified the term (terms), information on which (which) it is provided by resident to authorized bank according to Item 5.6 of this Instruction and appendix 3 to this Instruction.";

the paragraph one of subitem 3.10 of Item 3 to state in the following edition:

"3.10. In column 12 the code of sign of representation by the resident of the documents connected with carrying out transactions is specified (2, 3 or 4), specified in data on transactions according to item 4 of appendix 2 to this Instruction.";

in item 4:

in paragraph one of the word "Section III" of the data on obligation fulfillment on principal debt on other bases other than carrying out calculations in cash "shall be replaced with words" the Section III. "Data on obligation fulfillment on principal debt (on payment of interest payments according to the loan agreement, provided by resident to the nonresident) otherwise, other than calculations";

the fourth to add the paragraph with the offer of the following content: "In column 10 the sign "Ф" is specified if such sign is specified by resident in the field "Note" of the certificate of supporting documents according to Item 13 of notes to the certificate of supporting documents of appendix 6 to this Instruction.";

add with paragraphs of the following content:

"By provision of the certificate of supporting documents according to the credit agreement which fourth part of unique number contains code of type of the credit agreement 5, in case of obligation fulfillment on payment of interest payments by the nonresident otherwise other than calculations, in column 10 the symbol "P" is specified.

In the case specified in Item 10.12 of this Instruction in column 10 in the line containing information on discharge or on change of the amount of obligations (decrease in the amount of obligations) of the nonresident by transfer of the bill of exchange or other securities as the loan repayment provided by resident is reflected through divider in the form of symbol ";" (semicolon) the following information (in the presence) on security (bill of exchange):

payment due date in the DD.MM.GGGG format;

date of creation of security (bill of exchange) in the DD.MM.GGGG format;

the place of creation of security (bill of exchange) (the digital country code according to OKSM is specified);

actual date of payment of security (bill of exchange) or date of its transfer according to the endorsement and (or) in connection with requirement concession (cession) by making on it personalized endorsements in the DD.MM.GGGG format (it is specified in case of removal from accounting of the credit agreement);

figure "1" - sign of payment of security (bill of exchange) - or figure "2" by transfer of security according to the endorsement and (or) in connection with requirement concession (cession) by making on it personalized endorsements (it is specified in case of removal from accounting of the credit agreement);

digital currency code of payment according to OKV (it is specified in case of removal from accounting of the credit agreement);

payment amount in units of currency (it is specified in case of removal from accounting of the credit agreement).

In case of absence any of the listed indicators the divider remains. For example:

10.11.2014;15.01.2014;643;01.11.2014;1;840;100000

or 10.11.2014; 15.01.2014; 643; 01.11.2014; 2;;

or 10.11.2014;; 643; 01.11.2014; 1; 840;100000).";

state Item 6 in the following edition:

"6. The Section V "Data on execution by the resident of requirements of article 19 of the Federal law "About Currency Control and Currency Exchange Control" is created according to credit agreements which fourth part of unique number contains code of type of the credit agreement 5.

The subsection V.I "Data on Return of Principal Debt" is created in case of absence at UK bank of information on obtaining by the resident from the nonresident in the terms specified in column 3 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement, the amount of principal debt which is due in accordance with the terms of the credit agreement.

The subsection V.II "Data on Payment of Interest Payments" is created in case of absence at UK bank of information on obtaining by the resident from the nonresident in the terms specified in column 5 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement, the amounts of the interest payments which are due in accordance with the terms of the credit agreement.

Indicators of the Section V are calculated UK bank based on data of subitem 8.2 of Item 8 of the Section I, Sections II and III of the sheet of bank control on the credit agreement.

Measure calculation of the subsection V.I is perfromed as of expiry date, subitem 8.2 of Item 8 of the Section I of the sheet of bank control specified in column 3 according to the credit agreement (further - expiry date).

Measure calculation of the subsection V.II is perfromed as of expiry date, subitem 8.2 of Item 8 of the Section I of the sheet of bank control specified in column 5 according to the credit agreement (further - expiry date).

Calculation is perfromed after the terms established for submission by the resident to UK bank of documents and (or) information on transaction or the certificate of supporting documents taking into account terms of adoption by UK bank of such documents and (or) information on transaction or the certificate of supporting documents (including in case of filling of the certificate of supporting documents with UK bank) and terms of entering by UK bank of the specified information into the sheet of bank control on the credit agreement.

6.1. If in case of measure calculation of the Section V value of the column 7 of the subsections V.I and V.II is more than zero, the following information is specified.

6.1.1. In the column 2 of the subsections V.I and V.II in the DD.MM.GGGG format date of the next working day after expiry date is specified.

6.1.2. In the column 3 of the subsections V.I and V.II the digital currency code of the credit agreement from column 4 of subitem 3.1 of Item 3 of the Section I of the sheet of bank control according to the credit agreement is specified.

6.1.3. In the column 4 of the subsection V.I the expected amount of cash receipts from the nonresident on account of repayment of principal debt which is calculated as the amount of values of column 4 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement for lines on which the date specified in column 3 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement is earlier is specified, than expiry date, or matches with it.

In the column 4 of the subsection V.II the expected amount of cash receipts from the nonresident on account of payment of interest payments which is calculated as the amount of values of column 6 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement for lines on which the date specified in column 5 of subitem 8.2 of Item 8 of the Section I of the sheet of bank control according to the credit agreement is earlier is specified, than expiry date, or matches with it.

6.1.4. In the column 5 of the subsection V.I the cash amount is specified, enlisted into the account of resident on account of repayment of principal debt which is calculated as the amount of values of column 8 of the Section II of the sheet of bank control according to the credit agreement for lines on which in column 4 of the Section II of the sheet of bank control according to the credit agreement codes of transaction types 40900, 43015 are specified and the date specified in column 2 of the Section II of the sheet of bank control according to the credit agreement is earlier, than expiry date, or matches with it.

In the column 5 of the subsection V.II the cash amount is specified, the interest payments enlisted into the account of resident on account of payment which is calculated as the amount of values of column 8 of the Section II of the sheet of bank control according to the credit agreement for lines on which in column 4 of the Section II of the sheet of bank control according to the credit agreement codes of transaction types 43035, of 43850, of 99010, 32010 are specified and the date specified in column 2 of the Section II of the sheet of bank control according to the credit agreement is earlier, than expiry date, or matches with it.

6.1.5. In the column 6 of the subsection V.I the amount of values of column 8 of the Section III of the sheet of bank control according to the credit agreement for lines on which in column 4 of the Section III of the sheet of bank control according to the credit agreement codes of types of supporting documents 05_3, 06_3, 07_3, 08_3, 09_3, 10_3, 11_3, 12_3, 13_3, 16_3, in column 10 of the Section III of the sheet of bank control are specified is specified there is no symbol "F" and the date specified in column 2 of the Section III of the sheet of bank control according to the credit agreement is earlier, than expiry date, or matches with it.

In the column 6 of the subsection V.II the amount of values of column 8 of the Section III of the sheet of bank control according to the credit agreement for lines, on which in column 4 of the Section III of the sheet of bank control according to the credit agreement codes of types of supporting documents 05_3, 06_3, 09_3, 12_3, 13_3, 16_3, in, column 10 of the Section III of the sheet of bank control is specified are specified there is symbol "P", there is no symbol "F" and the date specified in column 2 of the Section III of the sheet of bank control according to the credit agreement is earlier, than expiry date, or matches with it.

6.2. The column 7 of the subsections V.I and V.II is calculated as follows:

column 7 = column 4 - column 5 - column 6.

6.2.1. In the column 8 of the subsections V.I and V.II in the DD.MM.GGGG format date of information transfer about violation of acts of the foreign exchange legislation of the Russian Federation and acts of bodies of currency control in bodies of currency exchange control based on part 9.1 of article 23 of the Federal law "About Currency Control and Currency Exchange Control" is specified.";

add with Item 7 of the following content:

"7. At the discretion of UK bank the sheet of bank control according to the credit agreement can include other data.".

1.40. In appendix 6:

in the note to the certificate of supporting documents:

in Item 12 to replace the word "before" with the word "originally";

add Item 13 with paragraphs of the following content:

"in the field "Note" is specified the sign "Ф" (capital letter of the Russian alphabet) in case of specifying by the resident in column 4 SPD of code of type of the supporting document 13_3 in connection with availability at it of the documents confirming approach of the conditions of non-return of loan specified in Items 8 - 10 parts 2 of article 19 of the Federal law "About Currency Control and Currency Exchange Control";

in the field "Note" is specified the sign "П" (capital letter of the Russian alphabet) in case of representation by the resident of SPD according to the credit agreement which fourth part of unique number contains code of type of the credit agreement 5, in case of obligation fulfillment on payment of interest payments by the nonresident otherwise, other than calculations.".

2. This Instruction becomes effective after 60 days after day of its official publication.

 

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