INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 10, 2007 No. 1950-U

About accounting forms on the currency transactions performed by residents, except for credit institutions and the currency exchanges

This Instruction based on article 5 of the Federal law "About Currency Control and Currency Exchange Control" (The Russian Federation Code, 2003, N 50, the Art. 4859), the Federal Law "About the Central Bank Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, of Art. 5032; 2004, N 27, Art. 2711; N 31, of Art. 3233; 2005, N 25, Art. 2426; N 30, of Art. 3101; 2006, N 19, Art. 2061; N 25, of Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, of Art. 1151; Art. N 18, 2117) establishes accounting forms on the currency transactions performed by residents, except for credit institutions and the currency exchanges.

1. Accounting forms on currency transactions for residents, except for credit institutions and the currency exchanges, are documents, requirements about which submission to authorized bank are established by the Instruction of the Bank of Russia of June 15, 2004 N117-I "About Procedure for Representation by Residents and Nonresidents to Authorized Banks of Documents and Information during the Implementing of Currency Transactions, Accounting Treatment by Authorized Banks of Currency Transactions and Execution of Passports of Transactions" registered by the Ministry of Justice of the Russian Federation on June 17, 2004 N 5859, on September 4, 2006 N 8209, on August 10, 2007 of N9980 ("the Bulletin of the Bank of Russia" of June 18, 2004 N 36, of September 13, 2006 N 51, of August 15, 2007 N 46) (further - the Instruction of N117-I), and the Provision of the Bank of Russia of June 1, 2004 of N258-P "About procedure for representation by residents to authorized banks of supporting documents and information, the currency transactions connected with carrying out with nonresidents according to the foreign trade transactions, and implementation by authorized banks of control of carrying out currency transactions", the registered Ministry of Justice of the Russian Federation on June 16, 2004 N5848 ("the Bulletin of the Bank of Russia" of June 17, 2004 N 35) (further - the Provision N258-P), namely:

1.1. the certificate of currency transactions specified in Item 1.2 of the Instruction N117-I and constituted according to appendix 1 to the Instruction N117-I;

1.2. the certificate of receipt of currency of the Russian Federation specified in subitem 2.3.2 of Item 2.3 of the Instruction of N117-I and in Item 2.6 of the Provision N258-P, constituted according to appendix 2 to the Provision N258-P;

1.3. the certificate of supporting documents specified in Item 2.2 of the Provision N258-P and constituted according to appendix 1 to the Provision N258-item.

The documents which are according to this Instruction accounting forms on currency transactions for residents, except for credit institutions and the currency exchanges are submitted within authorized bank according to the procedure and the terms established by the Instruction of N117-I and the Provision N258-item.

2. This Instruction becomes effective after 10 days after day of its official publication in "the Bulletin of the Bank of Russia".

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