FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 20, 2020 No. 218-FZ

About introduction of amendments to articles 3.5 and 15.25 of the Russian Federation Code of Administrative Offences

Accepted by the State Duma on July 7, 2020

Approved by the Federation Council on July 15, 2020

Bring in the Russian Federation Code of Administrative Offences (The Russian Federation Code, 2002, No. 1, Art. 1; No. 44, Art. 4295; 2003, No. 46, Art. 4434; No. 50, Art. 4847; 2004, No. 34, Art. 3533; No. 44, Art. 4266; 2005, No. 1, Art. 13, 40; No. 30, Art. 3131; No. 52, Art. 5574; 2006, No. 1, Art. 4; No. 2, Art. 172; No. 6, Art. 636; No. 19, Art. 2066; No. 45, Art. 4641; No. 50, Art. 5281; No. 52, Art. 5498; 2007, No. 16, Art. 1825; No. 26, Art. 3089; 2008, No. 20, Art. 2259; No. 52, Art. 6235, 6236; 2009, No. 29, Art. 3597; 2010, No. 19, Art. 2291; No. 30, Art. 4005; No. 31, Art. 4193; 2011, No. 1, Art. 23; No. 19, Art. 2714; No. 30, Art. 4584; No. 47, Art. 6601, 6602; No. 50, Art. 7351, 7362; 2012, No. 24, Art. 3082; No. 31, Art. 4320, 4329; No. 47, Art. 6403, 6404, 6405; No. 53, Art. 7602; 2013, No. 14, Art. 1666; No. 19, Art. 2323; No. 26, Art. 3207, 3208, 3209; No. 27, Art. 3469, 3477; No. 30, Art. 4025, 4029, 4031, 4040; No. 31, Art. 4191; No. 44, Art. 5624; No. 48, Art. 6163; No. 49, Art. 6343; No. 51, Art. 6683, 6696; No. 52, Art. 6961, 6994; 2014, No. 6, Art. 557, 566; No. 11, Art. 1096; No. 19, Art. 2302, 2317, 2335; No. 26, Art. 3366; No. 30, Art. 4211, 4214, 4218, 4256, 4259, 4264; No. 42, Art. 5615; No. 43, Art. 5799; No. 48, Art. 6636, 6638, 6643, 6651; No. 52, Art. 7548; 2015, No. 1, Art. 35, 83, 85; No. 10, Art. 1405, 1416; №13, of Art. 1804; No. 21, Art. 2981; No. 27, Art. 3950, 3972; No. 29, Art. 4354, 4374, 4391; No. 45, Art. 6208; No. 48, Art. 6710, 6716; No. 51, Art. 7249; 2016, No. 1, Art. 59, 63, 84; No. 7, Art. 918; No. 10, Art. 1323; No. 11, Art. 1481, 1490; No. 26, Art. 3871, 3877, 3881; No. 27, Art. 4164, 4206, 4223, 4259; No. 50, Art. 6975; 2017, No. 1, Art. 12, 31; No. 11, Art. 1535; No. 17, Art. 2456; No. 18, Art. 2664; No. 23, Art. 3227; No. 31, Art. 4814, 4816; No. 47, Art. 6851; No. 52, Art. 7937; 2018, No. 1, Art. 21, 30, 35; No. 7, Art. 973; No. 15, Art. 2035; No. 31, Art. 4825, 4826, 4827, 4828; No. 41, Art. 6187; No. 45, Art. 6832; No. 47, Art. 7128; No. 53, Art. 8447; 2019, No. 12, Art. 1216, 1217, 1218, 1219; No. 16, Art. 1820; No. 18, Art. 2220; No. 22, Art. 2670; No. 25, Art. 3161; No. 27, Art. 3536; No. 30, Art. 4119, 4120, 4121; No. 44, Art. 6178; No. 49, Art. 6964; No. 51, Art. 7494, 7495; No. 52, Art. 7811, 7819; 2020, No. 14, Art. 2002, 2019, 2029) following changes:

1) in Article 3.5:

a) Item 2 parts 1 after the words "to the Russian Federation" to add with the words "or cash amount, due to resident from the nonresident";

b) in part 3 after the words "to the Russian Federation" to add with the words "or the cash amounts which are due to resident from the nonresident", to "amount" to replace the word with the word "amounts";

2) in Article 15.25:

a) in part 1:

the paragraph one after words to add "accounts (deposits) in banks" with the words "and other organizations of the financial market";

in the paragraph the second the words "from three fourth to one size" shall be replaced with words "from 75 to 100 percent";

b) part in paragraph one 2 words", located outside the territory of the Russian Federation" shall be replaced with words "and other organization of the financial market, located outside the territory of the Russian Federation";

c) part in paragraph one 2.1 words", located outside the territory of the Russian Federation" shall be replaced with words "and other organization of the financial market, located outside the territory of the Russian Federation";

d) state part 4 in the following edition:

"4. Failure to carry out by the resident at the scheduled time of obligation on obtaining on the bank accounts in the authorized banks of foreign currency and (or) currency of the Russian Federation which are due for the goods transferred to nonresidents the works rendered to nonresidents services performed for nonresidents or for information or results of intellectual activities transferred to nonresidents, including exclusive rights on them, and (or) on the bank account of the financial agent (factor) - resident in authorized bank if the financial agent (factor) - resident is not authorized bank, or on correspondent account of the relevant authorized bank if the financial agent (factor) - resident is authorized bank if - to resident the monetary claim of foreign currency and (or) currency of the Russian Federation was yielded to such financial agent (factor), due to resident for the goods transferred to the nonresident, the works rendered to him services performed for it or for information or results of intellectual activities transferred to it, including exclusive rights on them, or failure to carry out by the resident at the scheduled time of obligation on obtaining on the bank accounts in the authorized banks of foreign currency and (or) currency of the Russian Federation which are due to resident from the nonresident in accordance with the terms of the loan agreement, except as specified, provided by part 4.2 of this Article -

attracts the prevention or imposing of administrative penalty on the citizens, persons performing business activity without formation of legal entity and legal entities in the amount of one stopyatidesyaty key interest rate of the Central bank of the Russian Federation from cash amount enlisted into accounts in authorized banks with violation of fixed term for each day of delay of transfer of such money, and (or) in the amount of 3 to 10 percent of cash amount which are not enlisted at the scheduled time on bank accounts in authorized banks if the agreement in foreign trade (contract), the amount of obligations by which is determined in currency of the Russian Federation is signed with the nonresident and which conditions provide payment in currency of the Russian Federation, and (or) in the amount of 5 to 30 percent of cash amount which are not enlisted at the scheduled time on bank accounts in authorized banks if the agreement in foreign trade (contract) providing payment in foreign currency or in the amount of 5 to 30 percent of cash amount which are not enlisted at the scheduled time on bank accounts in authorized banks is signed with the nonresident if the loan agreement is signed with the nonresident; on officials - from twenty thousand to thirty thousand rubles.";

e) add with parts 4.2 and 4.3 of the following content:

"4.2. Failure to carry out by the resident included in the list of professional participants of foreign economic activity, at the scheduled time of obligation on obtaining on the bank accounts in the authorized banks of foreign currency and (or) currency of the Russian Federation which are due for the goods transferred to nonresidents the works rendered to nonresidents services performed for nonresidents or for information or results of intellectual activities transferred to nonresidents, including exclusive rights on them and (or) on the bank account of the financial agent (factor) - resident in authorized bank if the financial agent (factor) - resident is not authorized bank, or on correspondent account of the relevant authorized bank if the financial agent (factor) - resident is authorized bank, in case, if - to resident the monetary claim of foreign currency and (or) currency of the Russian Federation, due to resident in accordance with the terms of the agreement in foreign trade (contract) for the goods transferred to the nonresident, the works rendered to him services performed for it or for information or results of intellectual activities transferred to it, including exclusive rights on them was yielded to such financial agent (factor), -

attracts the prevention or imposing of administrative penalty on persons performing business activity without formation of legal entity and legal entities in the amount of 3 to 5 percent of cash amount which are not enlisted at the scheduled time on bank accounts in authorized banks; on officials - from twenty thousand to thirty thousand rubles.

4.3. Failure to carry out by the resident including included in the list of professional participants of foreign economic activity, at the scheduled time of obligation on execution or discharge of the agreement in foreign trade (contract) signed between the resident and the nonresident to which requirements of the foreign exchange legislation of the Russian Federation and acts of bodies of currency control and bodies of currency exchange control, the methods resolved by the legislation of the Russian Federation, except as specified, 4.1 and 4.2 these Articles provided by parts 4, extend -

attracts the prevention or imposing of administrative penalty on persons performing business activity without formation of legal entity and legal entities in the amount of 5 to 30 percent of cash amount which are due to resident from the nonresident; on officials - from twenty thousand to thirty thousand rubles.";

e) to state paragraph two of part 5 in the following edition:

"attracts the prevention or imposing of administrative penalty on persons performing business activity without formation of legal entity, and legal entities in the amount of one stopyatidesyaty key interest rate of the Central bank of the Russian Federation from cash amount returned to the Russian Federation with violation of fixed term, for each day of delay of return to the Russian Federation of such money, and (or) in the amount of 3 to 10 percent of the amount of the money which is not returned at the scheduled time to the Russian Federation in currency of the Russian Federation paid to the nonresident under the terms of the agreement in foreign trade (contract), the amount of obligations by which is determined in currency of the Russian Federation and which conditions provide payment in currency of the Russian Federation, and (or) in the amount of 5 to 30 percent of the amount of the money which is not returned at the scheduled time to the Russian Federation, paid to the nonresident under the terms of the agreement in foreign trade (contract) in foreign currency;

on officials - from twenty thousand to thirty thousand rubles.";

g) to add part 5.1 after figures "4.1" with figures ", 4.3";

h) in part 5.2:

the paragraph one after figures "4.1" to add with figures ", 4.2, 4.3";

in the paragraph the second the words "from three fourth to one size" shall be replaced with words "from 75 to 100 percent";

i) add with part 5.3 following of content:

"5.3. Making of the administrative offense provided by part 5 of this Article, the resident included in the list of professional participants of foreign economic activity -

attracts imposing of administrative penalty on persons performing business activity without formation of legal entity, and legal entities in the amount of 3 to 5 percent of the amount of the money which is not returned at the scheduled time to the Russian Federation.";

j) the paragraph one of part 6 to state in the following edition:

"6. Non-compliance with established procedure of submission of reports on movement of means on accounts (deposits) in the banks and other organizations of the financial market located outside the territory of the Russian Federation, and (or) supporting documents, violation of fixed terms of storage of accounting and reporting documents on currency transactions, supporting documents and information when implementing currency transactions or the non-notification at the scheduled time by the financial agent (factor) - resident to which the monetary claim (including as a result of the subsequent concession), the resident who is in accordance with the terms of the agreement in foreign trade (contract) with the nonresident the person giving to this nonresident goods, performing for it works, rendering him services or transferring it information or results of intellectual activities, including exclusive rights to them about execution (non-execution) by the nonresident of obligations is yielded provided by the specified agreement in foreign trade (contract), or about the subsequent concession of monetary claim according to the specified agreement in foreign trade (contract) with appendix of the relevant documents -";

k) part in paragraph one 6.1 words "terms of representation of forms of accounting and the reporting under currency transactions, supporting documents and information when implementing currency transactions or" to exclude, shall be replaced with words the words "in banks outside the territory of the Russian Federation" "in the banks and other organizations of the financial market located outside the territory of the Russian Federation," the word "bank" to exclude;

l) part in paragraph one 6.2 words "terms of representation of forms of accounting and the reporting under currency transactions, supporting documents and information when implementing currency transactions or" to exclude, shall be replaced with words the words "in banks outside the territory of the Russian Federation" "in the banks and other organizations of the financial market located outside the territory of the Russian Federation," the word "bank" to exclude;

m) part in paragraph one 6.3 words "terms of representation of forms of accounting and the reporting under currency transactions, supporting documents and information when implementing currency transactions or" to exclude, shall be replaced with words the words "in banks outside the territory of the Russian Federation" "in the banks and other organizations of the financial market located outside the territory of the Russian Federation," the word "bank" to exclude;

o) add with part of 6.3-1 following content:

"6.3-1. Non-presentation by the resident in authorized bank of forms of accounting and the reporting under currency transactions, supporting documents and information when implementing currency transactions after ninety days after the termination of fixed term -

attracts imposing of administrative penalty on citizens in the amount of two thousand five hundred to three thousand rubles; on officials - from four thousand to five thousand rubles; on legal entities - from forty thousand to fifty thousand rubles.";

o) in paragraph one of part 6.4 of the word "in banks outside the territory of the Russian Federation" shall be replaced with words "in the banks and other organizations of the financial market located outside the territory of the Russian Federation," the word "bank" to exclude;

p) in paragraph one of part 6.5 of the word "in banks outside the territory of the Russian Federation" shall be replaced with words "in the banks and other organizations of the financial market located outside the territory of the Russian Federation," the word "bank" to exclude;

c) add with notes 7 - 9 following contents:

"7. The administrative responsibility established by parts 1 and 4 of this Article for making of the administrative offenses connected with implementation of currency transactions according to agreements in foreign trade (contracts), calculations for which are made, passing accounts in authorized banks, in the cases which are not provided by the foreign exchange legislation of the Russian Federation it is not applied to the resident which performed at the scheduled time transfer of money into the account (contribution) opened in the bank located outside the territory of the Russian Federation and write-off from the specified account of such money with subsequent their transfer in full into the account (contribution) of this resident in authorized bank no later than forty five days from the date of their transfer into the account (contribution) opened in the bank located outside the territory of the Russian Federation and in case of partial write-off from the specified account of such money and their transfer to the account (contribution) of this resident in authorized bank performed no later than forty five days from the date of their transfer into the account (contribution) opened in the bank located outside the territory of the Russian Federation, the administrative responsibility specified in this note is not applied to the amount of such partially enlisted money.

8. The administrative responsibility established by part 4 of this Article is not applied to the resident which signed the agreement in foreign trade (contract) with the nonresident if the amount of obligations according to such agreement in foreign trade (contract) is equal to two hundred thousand rubles or does not exceed two hundred thousand rubles or is equal to the foreign currency amount equivalent to two hundred thousand rubles, or does not exceed it.

9. The administrative responsibility established by parts 4 - 4.3, 5, 5.2 and 5.3 these Articles, is applied after forty five days after the termination of the term established for accomplishment of the corresponding obligation in case of its failure to carry out during the specified time.".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info