A sign of a change in the record in the bank control sheet. New currency control rules that small businesses need to know about
When and how to issue a transaction passport. The procedure for residents to submit documents and information to authorized banks when conducting foreign exchange transactions in foreign currency.
Question:A contract was concluded with a non-resident, the amount for which was not registered. After exceeding $ 50,000, they issued a transaction passport, but at this point there were already settlements and an advance payment remained (100 thousand rubles). Now in the statement of banking control this advance is not taken into account. How to reflect it so that there are no violations?
Answer:Send a statement to the bank stating that it is necessary to adjust the statement taking into account the received (paid) advance payment. Attach a statement of the currency transaction for which the currency transaction was carried out to the application. So, the statement should indicate that the advance payment received or paid on the certificate of foreign exchange transaction was held in order to implement the contract, according to which the transaction passport was issued upon reaching the contract amount of $ 50,000. USA.
The Bank of Russia Instruction dated June 4, 2012 No. 138-I does not consider this case. At the same time, all documents of currency control must comply with currency transactions under the contract for which the transaction passport was issued.
Justification
How to apply for a transaction passport
When you need to issue a transaction passport. The foreign trade contract does not spell the price
Make it when the total amount of payments under the contract is equal to or exceeds the equivalent of $ 50,000.
The transaction passport must be issued if the transaction amount is equal to or exceeds the equivalent of US $ 50,000 (subject to all other conditions) (Clause 5.2 of Bank of Russia Instructions No. 138-I dated June 4, 2012). Accordingly, if at the conclusion of a foreign trade contract the total amount of the transaction is unknown, the organization has an obligation to issue a transaction passport if the payment amount for the transaction (cost of transferred goods (work performed, services rendered), information, intellectual property results) is equal to or exceeds the equivalent of 50,000 US $ ().
When issuing a transaction passport in conditions where the price of the foreign trade contract is not known, in the column 5 of section 3 of form 1, put the symbol "BS", which means "without amount" (para. 6 p. 6 of the Procedure for filling out the transaction passport (PS) approved by the Instruction Bank of Russia dated June 4, 2012 No. 138-I).
Instruction of the Central Bank of the Russian Federation dated 04.06.2012 No. 138-I “On the Procedure for Submission by Residents and Non-Residents to Authorized Banks of Documents and Information Related to Foreign Exchange Transactions, Procedure for Processing Passport Transactions, as well as Procedure for Recording and Monitoring Currency Transactions by Authorized Banks”
The procedure for residents to submit documents and information to authorized banks when conducting foreign exchange transactions in foreign currency17
When performing operations related to crediting foreign currency to a transit currency account or debiting foreign currency from a current account in foreign currency, a resident shall represent an authorized bank (branch of an authorized bank) (hereinafter referred to as an authorized bank, with the exception of a direct reference to a branch of an authorized bank) simultaneously the following documents:
certificate of foreign exchange transactions;
Documents related to foreign exchange transactions specified in the certificate of foreign exchange transactions.
The certificate of foreign exchange operations submitted by the resident during operations related to the crediting of foreign currency to a transit currency account may contain information on operations to write off credited foreign currency from a transit currency account.
When performing operations related to crediting foreign currency to a transit currency account or debiting foreign currency from a current account in foreign currency, under an agreement (contract) concluded with a non-resident, the amount of obligations under which is equal to or does not exceed the equivalent of 1 thousand US dollars , the resident submits a certificate of foreign exchange transactions, and has the right not to submit the documents indicated in it related to the foreign exchange transaction. The amount of obligations under the agreement (contract) is determined on the date of conclusion of the agreement (contract) or in case of changes in the amount of obligations under the agreement (contract) on the date of conclusion of the latest changes (additions) to the agreement (contract) providing for such changes at the official foreign exchange rate for in relation to the ruble set by the Bank of Russia, or if the official rate of foreign currencies against the ruble is not set by the Bank of Russia, at the foreign exchange rate set in another way, it is recommended annym Bank of Russia (hereinafter - the rate of foreign currencies against the ruble).
The certificate of foreign exchange transactions is filled in by the resident in one copy in accordance with Appendix 1 to this Instruction.
A statement of foreign exchange operations and documents related to the conduct of the foreign exchange operations indicated therein shall be submitted by a resident to an authorized bank in the following terms (except as otherwise provided in clauses 2.5-2.9 of this Instruction):
when crediting foreign currency to a transit currency account - not later than 15 working days after the date of its crediting specified in the notification of the authorized bank on its crediting to a transit currency account;
when debiting foreign currency from a current account in foreign currency - simultaneously with the order on the transfer of foreign currency.
Alexander Sorokin answers
deputy Head of the Office of Operational Control of the Federal Tax Service of Russia
“CCP should be applied only in cases where the seller provides the buyer, including his employees, a deferment or installment plan for the payment of their goods, work, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, work, services. If the organization issues a cash loan, receives a repayment of such a loan, or receives and repays the loan itself, do not use cash. When exactly you need to break a check, see
In March 2018, the Central Bank instruction will come into force, which will make life easier for companies working with foreign partners, and this will affect the foreign trade activities of small businesses. Making a money transfer under foreign trade contracts will become easier and faster. The most important changes are as follows.
Russian companies will no longer need to draw up a transaction passport at the banks - a document that the bank needs in order to make a payment abroad. Now such passports need to be issued for transactions worth more than $ 50,000. The bank draws up a transaction passport, usually in three days, some banks charge a fee. Starting March 1, instead of a transaction passport, the bank will register a foreign trade contract and, as before, open a bank control sheet. Registration should take one day. The entrepreneur must provide the bank with a contract along with information on the timing of completion of settlements under the contract.
Banks will not register all contracts, but only those whose amount exceeds the statutory limit. For import contracts and loan agreements this is 3 million rubles, for export - 6 million rubles. If the contract is less than the amount, it is not necessary to register. The amount of export contracts that require registration with banks has doubled.
The number of documents required for a currency transaction is reduced. If earlier, when writing off and crediting funds according to the transaction passport, it was necessary for a bank client to provide a certificate of a currency transaction, now this requirement is canceled. Only in case of an advance payment under a contract that has been registered, the client will need to inform the bank of the terms for the advance payment in case of non-delivery of goods. However, submitting documents to the bank that are the basis for conducting currency transactions (contracts, invoices, etc.) will still have to.
The procedure for processing transactions for amounts less than 200,000 rubles will be simplified. in equivalent. The bank may not request documents at all for such currency transactions. Now, without submitting documents, it is possible to conduct transactions for amounts of no more than $ 1000. From March 1, when conducting currency transactions in the amount of up to 200,000 rubles. it will be necessary to submit to the bank only a payment order with the currency transaction code.
If you issued a transaction passport in February, before the innovations begin to operate, after March 1, you can not close it - the bank will close it itself, and the foreign trade contract will be registered automatically. And if the documents are submitted for verification to the bank, but the registration of the passport has not begun, the contract will also be registered automatically. There is no need to collect information again.
All these changes will significantly reduce the time required to complete foreign exchange transactions and simplify payment procedures. But canceling transaction passports is unlikely to allow small businesses to save on commissions - a commission will still be charged for registering contracts, and you will have to pay a fee for currency control, since no one has canceled it.
These changes will simplify the life of small importers and exporters, but we must not forget that banks are still obliged to identify violations of currency legislation and send information to the currency control authorities. Responsibility for violation of currency legislation remains - and even strengthens.
The execution of foreign exchange transactions has been simplified, but at the same time, sanctions for violators of the law are being tightened. From May 14, 2018, amendments to Art. 15.25 of the Code of Administrative Offenses "Violation of the currency legislation." Now the provisions of this article apply not only to companies, but also to company leaders and individual entrepreneurs. The fine for illegal foreign exchange transactions can reach the entire transaction amount, and managers will be fined 20,000-30,000 rubles. For repeated currency violations, the manager may be disqualified for a period of six months to 3 years. Also, from 2018, amendments to Art. 193 of the Criminal Code - “Evasion of the obligation to repatriate funds in foreign currency or the currency of Russia”. They toughened penalties for violation of currency legislation - up to imprisonment for up to 5 years.
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INSTRUCTIONS BY THE CB RF dated 04-06-2012 138-I ON THE PROCEDURE FOR SUBMISSION BY RESIDENTS AND NON-RESIDENTS TO AUTHORIZED BANKS OF DOCUMENTS AND ... Actually in 2018
The procedure for the formation of the statement of banking control under the contract
1. The heading of the statement of banking control from the PS shall indicate:
full or abbreviated company name of PS bank;
date in the DD.MM.YYYY format and the number of the PS issued under the contract.
2. The data contained in the PS are transferred to section I “Information from the transaction passport”, with the exception of the data contained in the PS in section 7 “Reference information”.
Clause 7 "Background information" of section I of the bank control sheet is filled out on the basis of documents and information available to PS bank as follows.
Subclause 7.1 “Information on a permit” provides information on a permit effective in accordance with Article 28 of the Federal Law “On Currency Regulation and Currency Control”.
Columns 1 and 2 shall indicate the number and in the DD.MM.YYYY format, the date of issue of the permit, respectively.
Column 3 indicates the amount of permission in the currency of the contract.
Column 4 in the format DD.MM.YYYY indicates the expiration date of the permit.
If the resident does not have such permission, subparagraph 7.1 is not completed.
In sub-clause 7.2 “Special conditions of the contract” in the field 7.2.1 the symbol “*” is indicated if the PS is executed under the contract specified in clause 9.5 of this Instruction. Field 7.2.2 indicates the frequency of payment by the resident in days under such a contract based on the terms of the contract. In other cases, sub-clause 7.2 is not completed.
2. Section II “Information on payments” is formed on the basis of data from certificates on foreign exchange transactions, data on foreign exchange transactions to be stored by authorized banks in accordance with Chapter 4 of this Instruction, as well as other documents and information available to PS Bank that are related to conducting resident currency transactions under the contract, subject to the following.
The law is simple: In the electronic document, the numbering of the items corresponds to the official source.
If the payment currency and the contract currency coincide, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.
In accordance with CCSM, column 10 indicates the digital code of the country of location of the payee's bank when debiting funds from the resident's account or the digital code of the country of location of the payee's bank when the funds are received in favor of the resident.
Column 11 indicates the symbol "*" if the information in this line was changed on the basis of a certificate of foreign exchange transactions, in the heading of which the symbol "*" is indicated in the field "Adjustment flag". In other cases, column 11 is not completed.
In column 12, if, in accordance with the certificate of foreign exchange transactions, funds were credited (debited) to a resident's account opened with a non-resident bank, the digital code of the country of location of the non-resident bank is indicated in accordance with the ACM, through which the account was settled under the contract. In other cases, column 12 is not completed.
3. Section III “Information on supporting documents” is formed on the basis of the information contained in the certificates of supporting documents, as well as in other supporting documents and information available to the PS bank, taking into account the following.
If the currency of the supporting document coincides with the currency of the contract, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.
Column 11 indicates the symbol "*" if the information in this line was changed on the basis of a certificate of supporting documents, in the heading of which the symbol "*" is indicated in the field "Correction flag". In other cases, column 11 is not completed.
Column 13 may indicate additional information at the discretion of the PS bank.
Section III is not completed if the PS is executed under the contract specified in clause 9.5 of this Instruction.
4. Section IV “Information on the monitoring of the implementation of the requirements of Article 19 of the Federal Law“ On Currency Regulation and Currency Control ”is formed if the PS bank does not have information about the receipt by the resident of a non-resident of funds for the goods transferred to the non-resident, work performed, services rendered to him , information and intellectual property transferred to him, including exclusive rights to them, or in the absence of information about the transfer by a non-resident of goods to a resident, the performance of work for him, the provision of services to him, the transfer to him of information and results of intellectual activity, including exclusive rights to them, against the advance payment made by the resident.
The indicators of section IV are calculated by the PS bank on the basis of the data of section II and section III of the bank control sheet, for which columns 2 and 3 respectively indicate the dates coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.
The calculation of the indicators of section IV is carried out accordingly as of the date of expiration of the expected period specified in column 9 of section II or in column 10 of section III (hereinafter - the date of expiration of the expected period). The calculation is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, acceptance by the PS bank of such certificates, including if they are filled in by the PS bank, and when the PS bank submits information from the submitted certificates to the bank statement control.
4.1. In subsection IV.I under contracts providing for the export of goods from the territory of the Russian Federation, the resident performing work, providing services, transferring information and intellectual property results, including exclusive rights to them (contract type codes 1, 3 and 9), in the case of if, when calculating the indicators of subsection IV.I, the value of column 7 is greater than zero, the following information shall be indicated.
Column 4 (with the exception of the bank control statements containing the information in clause 7.2 of Section I) indicates the expected amount of cash receipts from a non-resident in repayment of a commercial loan granted by a resident, which is calculated as the sum of the values \u200b\u200bof Column 8 of Section III for the lines for which in column 4 shows the codes of the types of supporting documents 01_3, 02_3, 03_3, 04_3, in column 9 - the sign "2" and the date indicated in column 10 is earlier than the expiration date of the expected term, or coincides with it.
Column 5 shall indicate the amount of money credited to the resident's account for repayment of a commercial loan, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which column 4 indicates the types of currency transactions 10,200, 20,200, 22,200, 22,210 and the date indicated in column 2 is earlier than the date of expiration of the expected term, or coincides with it.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of section III for lines for which the codes of the types of supporting documents 10_3, 13_3 are indicated in column 4 and the date indicated in column 3 is earlier than or coincides with the expiration date of the expected term.
Column 7 is calculated as follows:
column 7 \u003d column 4 - column 5 - column 6.
In column 8, when information is sent to the currency control body in accordance with Bank of Russia Regulation No. 308-P dated July 20, 2007 "On the Procedure for Transferring Information by Authorized Banks on Violations by Currency Transaction Acts of Acts of the Currency Legislation of the Russian Federation and Acts of Currency Regulation Bodies "registered by the Ministry of Justice of the Russian Federation on August 6, 2007 N 9957, August 13, 2009 N 14529," __ "_______ 2012 N _____ (" Bulletin of the Bank of Russia "dated August 15, 2007 N 46, dated September 2, 2009 N 52 , from "__" _______ __ 2012 N ________) (hereinafter - Bank of Russia Regulation No. 308-P), in the format DD.MM.YYYY the date of its transfer is indicated.
4.2. In subsection IV.II on contracts providing for the importation of goods into the territory of the Russian Federation, the performance by non-residents of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 2, 4 and 9), in the case of if when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information shall be indicated.
Column 2 in the format DD.MM.YYYY indicates the date of the next business day after the expiration date of the expected period.
Column 3 shall indicate the digital currency code of the contract from column 4 of paragraph 3 of section I of the bank control sheet.
Column 4 indicates the amount of expected fulfillment by a non-resident of obligations by transferring goods to a resident, performing work for him, providing him services, transferring information and intellectual property results to him, including exclusive rights to them, against an advance payment made by the resident, which is calculated as the amount the values \u200b\u200bof column 8 of section II for rows for which codes of types of currency transactions 11100, 21100, 23100, 23110 are indicated in column 4, and the date indicated in column 9 is earlier than the expiration date term, or coincides with it.
Column 5 shall indicate the amount of supporting documents, which is calculated as the sum of the values \u200b\u200bof column 8 of section III for lines for which codes 4 indicate the types of supporting documents 01_4, 02_4, 03_4, 04_4, column 9 indicates “3” and the date, indicated in column 3 is earlier than the date of expiration of the expected term, or coincides with it.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of section II for lines for which the codes of types of currency transactions 11900, 21900, 23900, 99010 are indicated in column 4, and the date indicated in column 3 is earlier than the expiration date of the expected term, or matches her.
Column 7 shall indicate the sum of the values \u200b\u200bof column 8 of section III for lines for which the codes of the types of supporting documents 10_4, 13_4 are indicated in column 4, and the date specified in column 3 is earlier than or coincides with the expiration date of the expected term.
Box 8 of subsection IV.II is calculated as follows:
column 8 \u003d column 4 - column 5 - column 6 - column 7.
In column 9, when information is sent to the currency control body in accordance with Bank of Russia Regulation No. 308-P in the format DD.MM.YYYY, the date of its transfer is indicated.
5. Section V "Summary of contract settlements" is formed as follows.
Column 1 in the format DD.MM.YYYY indicates the date of calculation of the final data on the contract.
In column 2, in accordance with the OKW or Classifier of clearing currencies, the digital code of the contract currency is indicated.
Column 3 shall indicate the amount of funds credited to the resident's account, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which column 4 indicates the types of currency transactions 10100, 10200, 11900, 20100, 20200, 21500, 21900, 22100 , 22110, 22200, 22210, 22300, 23900, 99010.
Column 4 shall indicate the amount of cash, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which codes of types of currency transactions are indicated in column 4: 10800, 11100, 11200, 20500, 20800, 21100, 21200, 22800, 23100, 23110, 23200, 23210, 23300.
Column 5 indicates the sum of the values \u200b\u200bof column 8 of section III for the lines for which column 4 indicates the types of supporting documents 01_3, 02_3, 03_3, 04_3.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of section III for lines for which column 4 indicates the types of supporting documents 01_4, 02_4, 03_4, 04_4.
Column 7 shall indicate the sum of the values \u200b\u200bof column 8 of section III for rows for which column 4 indicates the types of supporting documents 10_3, 13_3.
Column 8 shall indicate the sum of the values \u200b\u200bof column 8 of section III for lines for which column 4 indicates the types of supporting documents 10_4, 13_4.
Column 9 indicates the balance of payments under the contract, defined as follows:
column 9 \u003d (column 5 - column 3 - column 7) - (column 4 - column 6 - column 8).
In case of a change in the currency of the contract, data on section V is generated in each currency of the contract.
6. At the discretion of the PS bank, other information may be included in the statement of banking control.
Appendix 7
to the Bank of Russia Instructions
dated June 4, 2012 N 138-I
"About the submission order
residents and non-residents
authorized document banks
and related information
with currency transactions,
the procedure for issuing passports
transactions, as well as accounting
authorized foreign exchange banks
operations and control
for their conduct "
Column 4 in the format DD.MM.YYYY indicates the expiration date of the permit.
If the resident does not have such permission, subparagraph 7.1 is not completed.
In sub-clause 7.2 “Special conditions of the contract” in the field 7.2.1 the symbol “*” is indicated if the PS is executed under the contract specified in clause 9.5 of this Instruction. Field 7.2.2 indicates the frequency of payment by the resident in days. In the case of weekly payments, the value is indicated 10, monthly - 30, quarterly - 90, semi-annual - 180, annual - 365.
In other cases, sub-clause 7.2 is not completed.
3. Section II "Information on payments" is formed from data on foreign exchange transactions to be stored by authorized banks in accordance with Chapter 4 of this Instruction, as well as additional information contained in certificates of foreign exchange transactions and other documents and information available to the PS bank. related to the resident conducting foreign exchange transactions under the contract, taking into account the following.
If the payment currency and the contract currency coincide, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.
In accordance with CCSM, column 10 indicates the digital code of the country of location of the payee's bank when debiting funds from the resident's account or the digital code of the country of location of the payee's bank when the funds are received in favor of the resident.
Column 11 indicates the symbol "*" if the information in this line was changed on the basis of a certificate of foreign exchange transactions, in the heading of which the symbol "*" is indicated in the field "Adjustment flag". In other cases, column 11 is not completed.
In column 12, if, in accordance with the certificate of foreign exchange transactions, funds were credited (debited) to a resident's account opened with a non-resident bank, in accordance with the ACM, the digital code of the country of location of the non-resident bank is indicated through the resident's account in which Settlements under the contract. In other cases, column 12 is not completed.
4. Section III "Information on supporting documents" is formed from information on customs documents registered by customs authorities, obtained in accordance with the Regulation on the transfer of information on declarations for goods, the list of which is given in Appendix 2 to this Regulation, from the information contained in certificates of confirmation documents, as well as on the basis of information contained in other supporting documents available to the PS bank and other information to be reflected in the statement of banking control.
If DT arrives at PS Bank, subsections III.I and III.II are completed as follows.
Subsection III.I is filled with information from the DT, in subsection 1 of column 24 of which the transaction nature code is indicated, containing in the second category a value equal to 1 (except for codes 015 and 018), and column 40 DT or the transaction nature code containing in the second is not filled category equal to 2, and filled in column 40 DT, which indicates the registration number of DT when placing goods under the previous customs procedure.
Subsection III.II is filled with information from DTs that are not indicated in the third paragraph of this paragraph, with the exception of information from DT, in subsection 1 of column 24 of which the transaction character code contains a value of 5 or 6 in the second category.
The information in subsections III.I and III.II is filled in automatically in the following order.
Column 2 carries the registration number of the DT (column "A" DT).
Column 3 is transferred in the format DD.MM.YYYY the date from the registration number DT, which is indicated after the first separator character "/".
Column 4 indicates the type code of the supporting document 01_3, if the direction of the movement of goods (the first subsection of column 1 DT) contains the letters "EC" or the type code of the type of supporting document 01_4, if the direction of the movement of goods contains the letters "IM".
Column 5, in accordance with OKV, indicates the digital currency code corresponding to the letter code of the currency of the contract price, in which the value of the goods declared in DT is determined (the first subsection of column 22 DT).
Column 6 transfers the total value of the goods actually paid or payable in accordance with the terms of the contract under which the PS was drawn up, in the currency of the price of the contract (second subsection of column 22 DT).
When a resident indicates in column 6 of the certificate of supporting documents submitted to the PS bank in accordance with clause 9.8 of this Instruction, information through the separator in the form of the symbol "/" in column 6 of subsection III.I after the information from the DT is transferred through the separator in the form of a symbol "/" value of column 6 of the certificate of supporting documents indicated after the separator in the form of the symbol "/".
Columns 7 and 8 repeat the data indicated in columns 5 and 6, respectively.
In column 9, if a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.8 of this Instruction, the value of column 9 of the certificate of supporting documents is transferred.
If a resident fails to submit a certificate of confirming documents in accordance with Clause 9.8 of this Instruction to the PS bank or if there is no certificate of confirming documents submitted by the resident in accordance with Clause 9.8 of this Instruction, the registration number of which is contained in column 2 of subsection III.I , column 9 of subsection III.I indicates:
1 - if column 4 contains the type code of the supporting document 01_3;
4 - if column 4 contains the type code of the supporting document 01_4.
Column 9 of subsection III.II is not completed in this case.
In column 10, if a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.8 of this Instruction, the value of column 10 of the certificate of supporting documents is transferred.
If a resident fails to submit a certificate of confirming documents in accordance with Clause 9.8 of this Instruction to the PS bank or if there is no statement on confirming documents submitted by the resident in accordance with Clause 9.8 of this Instruction, the registration number of which is contained in column 2 of subsection III.I , column 10 of subsection III.I is not completed.
Column 11 indicates the symbol "*" if a resident has submitted a corrective certificate of supporting documents or if the customs authorities send changes affecting previously transmitted information about DT.
If a resident has submitted documents confirming the need to use information on DT in calculations of indicators of sections IV and V, which is included in subsection III.II, in column 11 the capital letter of the Russian alphabet "P" is indicated. If column 11 contains the symbol "*", in this case the letter "P" is indicated through the separator in the form of the symbol "/".
In other cases, column 11 is not completed.
In column 12 of the received DT are transferred:
Through the separator in the form of the symbol "," (comma), the following five indicators:
Two-digit digital code of the declared customs procedure (second subsection of column 1 DT);
Feature code for declaring goods (column 7 DT);
Transaction nature code (column 24 DT);
The code of features of the foreign economic transaction (column 24 DT);
Information on the decision of the customs authority in relation to goods (column "C" DT);
Through a separator in the form of the symbol ";" (semicolon) DT registration number (DT registration numbers) when placing goods under the previous customs procedure, indicated (indicated) in column 40 DT.
In the absence of any of the listed indicators, the separator is retained (for example, 96, PDD, 010.00.20; or 40.010.00.10; 10508010/050313/0002881).
Column 13 may indicate additional information at the discretion of the PS bank.
If a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.1 of this Instruction, subsection III.I is formed by the PS bank from the information contained in the certificates of supporting documents, as well as other supporting documents and information available to the PS bank , subject to the following.
Columns 2 - 6, 9 and 10 transfer information from the corresponding columns of the certificate of supporting documents.
If the currency of the supporting document coincides with the currency of the contract, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.
Column 11 indicates the symbol "*" if the information in this line was changed on the basis of a certificate of supporting documents, in the heading of which the symbol "*" is indicated in the field "Correction flag". In other cases, column 11 is not completed.
Column 12 carries information from column 11 of the certificate of supporting documents.
Column 13 may indicate additional information at the discretion of the PS bank.
In the case specified in clause 9.6 of this Instruction, the commission withheld by the correspondent bank is reflected by the PS bank in subsection III.I with the type code of the supporting document 16_3.
Subsection III.I is not completed in the case specified in the first sentence of paragraph 9.5 of this Instruction.
5. Section IV “Information on the monitoring of the implementation of the requirements of Article 19 of the Federal Law“ On Currency Regulation and Currency Control ”is formed if the PS bank does not have information on receipt by the resident of funds for the goods transferred to the non-resident for the goods, work performed for him, services rendered to him, information and results of intellectual activity transferred to him, including exclusive rights to them, on the terms of deferred payment or in the absence of information on the transfer of non-resident to the resident in the expected time of the goods, performing work for him, rendering services to him, transferring information and the results of intellectual activity to him, including exclusive rights to them, against the advance payment made by the resident.In the case referred to in this paragraph, such a statement of banking control shall be sent to the currency control authority in accordance with Bank of Russia Regulation No. 308-P.
The indicators of section IV are calculated by the PS bank on the basis of the data of section II and subsection III.I, as well as on the basis of the data of subsection III.II in the case specified in clause 4 of this Procedure, bank control statements, for which dates 2 and 3 respectively indicate the dates coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.
The calculation of indicators of section IV is carried out as of the date of expiration of the expected period specified in column 9 of section II or in column 10 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure) (hereinafter - the date of expiration of the expected term ) The calculation is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, taking into account the time taken by the PS bank for such certificates, including if they are filled in by the PS bank, and when the PS bank makes the information presented references to the statement of banking control.
5.1. In subsection IV.I on contracts providing for the export of goods from the territory of the Russian Federation, the resident performing work, providing services, transferring information and intellectual property results, including exclusive rights to them (contract type codes 1, 3, 9), in the case of if, when calculating the indicators of subsection IV.I, the value of column 7 is greater than zero, the following information shall be indicated.
Column 4 (with the exception of the banking control statements containing information in clause 7.2 of section I) indicates the expected amount of cash receipts from a non-resident in repayment of a commercial loan granted by a resident, which is calculated as the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II , in the case specified in clause 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values \u200b\u200bof column 8 of subsection III.I (subsection III.II) specified after the separator "/", for lines in which in the column 4 shows the codes vi s confirming documents 01_3, 02_3, 03_3, 04_3, 15_3, column 9 - flag "2" and the date indicated in the graph 10, it is earlier than the date of expiration of the expected life or coincides with it.
Column 5 shall indicate the amount of funds credited to the resident's account for repayment of a commercial loan, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which column 4 indicates the types of currency transactions 10,200, 20,200, 20,300, 22,200, 22,210 and the date indicated in column 2 is earlier than or coincides with the expiration date of the expected term.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I for lines for which codes of the types of supporting documents 10_3, 13_3, 16_3 are indicated in column 4 and the date specified in column 3 is earlier than the expiration date or coincides with her.
Column 7 is calculated as follows:
Column 7 \u003d column 4 - column 5 - column 6.
Column 8 in the format DD.MM.YYYY indicates the date the information was transmitted to the currency control body in accordance with Bank of Russia Regulation No. 308-P.
5.2. In subsection IV.II on contracts providing for the importation of goods into the territory of the Russian Federation, the performance by non-residents of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 2, 4, 9), in the case of if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information shall be indicated.
Column 2 in the format DD.MM.YYYY indicates the date of the next business day after the expiration date of the expected period.
Column 3 shall indicate the digital currency code of the contract from column 4 of paragraph 3 of section I.
Column 4 indicates the amount of expected fulfillment by a non-resident of obligations by transferring goods to a resident, performing work for him, providing him services, transferring information and intellectual property results to him, including exclusive rights to them, against an advance payment made by the resident, which is calculated as the amount the values \u200b\u200bof column 8 of section II for rows for which codes of types of currency transactions 11100, 21100, 21300, 23100, 23110 are indicated in column 4, and the date indicated in column 9 is earlier than the expiration date long term or coincides with it.
Column 5 shall indicate the amount of supporting documents, which is calculated as the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II, in the case specified in paragraph 4 of this Procedure), if there is a separator in the form of a “/” symbol, the values \u200b\u200bof column 8 subsection III.I (subsection III.II), indicated after the separator "/", for lines on which column 4 indicates the types of supporting documents 01_4, 02_4, 03_4, 04_4, 15_4, in column 9 - sign "3", as well as lines for which column 4 indicates the type code of the supporting document 16_3 and the date indicated in column 3 is more earlier than the expiry date expected life or coincides with it.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of section II for lines for which the codes of types of currency transactions 11900, 21900, 23900, 99010 are indicated in column 4, and the date indicated in column 2 is earlier than the expiration date or coincides with her.
In column 2, in accordance with the OKW or Classifier of clearing currencies, the digital code of the contract currency is indicated.
Column 3 shall indicate the amount of funds credited to the resident's account, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which column 4 indicates the types of currency transactions 10100, 10200, 11900, 20100, 20200, 20300, 20400, 21500 , 21900, 22100, 22110, 22200, 22210, 22300, 23900, 58015, 58020, 58900, 99010.
Column 4 shall indicate the amount of cash, which is calculated as the sum of the values \u200b\u200bof column 8 of section II for lines for which the codes of types of currency transactions are indicated in column 4: 10800, 11100, 11200, 20500, 20800, 21100, 21200, 21300, 21400, 22800, 23100, 23110, 23200, 23210, 23300, 58010, 58025, 58800.
Column 5 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II, in the case specified in clause 4 of this Procedure) for lines on which column 4 indicates the types of supporting documents 01_3, 02_3, 03_3, 04_3, 15_3 .
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II, in the case specified in clause 4 of this Procedure) for lines for which column 4 indicates the types of supporting documents 01_4, 02_4, 03_4, 04_4, 15_4 .
Column 7 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I for rows for which column 4 indicates the types of supporting documents 10_3, 13_3, 16_3.
Column 8 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I for the lines for which column 4 indicates the types of supporting documents 10_4, 13_4.
Column 9 indicates the balance of payments under the contract, defined as follows:
Column 9 \u003d (column 3 + column 6 + column 7) -
(column 4 + column 5 + column 8).
In case of a change in the currency of the contract, data on section V is generated in each currency of the contract.
7. In the event of the existence of a customs declaration containing in column 7 a code for the customs declaration of goods “ZPK” (full declaration on goods for all components), the calculation of the indicators in sections IV and V shall include the amount for the specified customs declaration, while the amounts for the customs declaration, the numbers of which contained in column 40 of such DT, are not included in the calculation of indicators of sections IV and V.
8. At the discretion of PS Bank, other information may be included in the statement of banking control. ".
7. References |
||||
7.1. Permission Details |
N permissions |
date of issue |
Amount in contract currency |
Permission expiration date |
Order
the formation of the statement of banking control under the contract
With changes and additions from:
Column 3 is transferred in the format DD.MM.YYYY the date from the registration number DT, which is indicated after the first separator character "/".
Column 4 shall indicate the type code of the supporting document 01_3 the first subsection of column 1 of the DT) shall contain the letters "EC", or the type code of the supporting document if the letters "IM" are contained in the direction of movement of goods.
In case of placing goods under the customs procedure of the free customs zone or closing the procedure of the free customs zone * (1) column 4 shall indicate the type code of the supporting document 01_4, if the letters “EC” or the code are contained in the direction of movement of goods (the first subsection of column 1 DT) type of supporting document 01_3, if the letters "IM" are contained in the direction of movement of goods.
Column 6 indicates the total value of the goods actually paid or payable in accordance with the terms of the contract under which the PS (the second subsection of column 22 DT) was drawn up, excluding the total cost of the part of goods not issued by the customs authorities * (2) in the currency of the contract price.
If a resident indicates in column 6 a certificate of supporting documents submitted to the PS bank in accordance with clause 9.8 of this Instruction, information through the separator in the form of the symbol "/" in column 6 of subsection III.I after information from the DT is transferred through the separator in the form of the symbol " / "the value of column 6 of the certificate of supporting documents indicated after the separator in the form of the symbol" / ".
Columns 7 and 8 repeat the data indicated in columns 5 and 6, respectively.
In column 9, if a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.8 of this Instruction, the value of column 9 of the certificate of supporting documents is transferred.
paragraph 9.8 of DT column 2 of subsection III.I, column 9 of subsection III.I indicates:
1 - if column 4 contains the type code of the supporting document 01_3;
4 - if column 4 contains the type code of the supporting document 01_4.
Column 9 of subsection III.II is not completed in this case.
In column 10, if a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.8 of this Instruction, the value of column 10 of the certificate of supporting documents is transferred.
If a resident fails to submit a certificate of confirming documents in accordance with Clause 9.8 of this Instruction to the PS bank or if there is no statement on confirming documents submitted by the resident in accordance with Clause 9.8 of this Instruction, the registration number of which is contained in column 2 of subsection III.I , column 10 of subsection III.I is not completed.
Column 11 shall indicate the symbol "*" and the sequence number of the adjustment (for example, * (1)) if the resident has submitted a corrective statement of supporting documents or if the customs authorities send changes affecting previously transmitted information about the accident.
If a resident has submitted documents confirming the necessity of using the indicators of Sections IV and information on DT, which is included in subsection III.II, in column 11, the capital letter of the Russian alphabet "P" is indicated. If column 11 contains the symbol "*" and the sequence number of the correction, the letter "P" is indicated through the separator in the form of the symbol "/" (for example, * (1) / P);
In other cases, column 11 is not completed.
code for the features of the declaration of goods (column 7 DT);
code of features of the foreign economic transaction (column 24 DT);
information about the decision of the customs authority in relation to goods (column "C" DT);
the total value of the part of goods not issued by the customs authorities in the currency of the contract price;
through the separator in the form of the symbol ";" (semicolon) DT registration number (DT registration numbers) when placing goods under the previous customs procedure, indicated (indicated) in column 40 DT.
In the absence of any of the listed indicators, the separator is retained (for example, **, PDD, 010,00,20,100000 ;, or 96, PDD, 010,00,20,;, or 40,010,00,10,; 10508010 / 050313/0002881).
In case of receipt by the bank of the PS DT containing additional information * (3), such information is reflected in column 13.
Column 13 at the discretion of the PS bank may indicate other additional information * (4).
If a resident submits to the PS bank a certificate of supporting documents in accordance with clause 9.1 of this Instruction, subsection III.I is formed by the PS bank from the information contained in the certificates of supporting documents, as well as other supporting documents and information available to the PS bank, with considering the following.
Columns 2 - 6, 9 and 10 transfer information from the corresponding columns of the certificate of supporting documents.
If the currency of the supporting document coincides with the currency of the contract, columns 7 and 8 shall reflect the data indicated in columns 5 and 6, respectively.
Column 11 shall indicate the symbol "*" and the sequence number of the adjustment (for example, * (1)) if the information on this line has been changed on the basis of a certificate of supporting documents, in the heading of which the symbol "is indicated in the field" * "and the adjustment sequence number (e.g. * (1)). In other cases, column 11 is not completed.
Column 12 carries information from column 11 of the certificate of supporting documents.
If a resident submits to the PS bank a certificate of supporting documents drawn up on the basis of the documents specified in subparagraph 9.1.1 of paragraph 9.1 of this Instruction, column 13 of the corresponding line shall indicate the number of this subparagraph.
the actual date of payment of the security (bill of exchange) or the date of its transfer by endorsement and (or) in connection with the assignment of the claim (cession) by making personal endorsements in it in the format DD.MM.YYYY (indicated at the close of the substation);
sign of payment for a security (bill of exchange) - the number "1" is indicated either when it is transferred by endorsement and (or) in connection with the assignment of the claim (cession) by making registered endorsements on it - the number "2".
digital code of the payment currency in accordance with OKV (indicated when closing the subscription);
payment amount in currency units (indicated at closing of the subscription).
In the absence of any of the listed indicators, the separator is retained (for example, 10.11.2014; 01/15/2014; 643; 11/01/2014; 840; 10,000 or 10/11/2014; 01/15/2014; 643; 11/01/2014; 2 ;; 11/10/2014 ;; 643; 11/01/2014; 1; 840; 100000).
Column 13 may, at the discretion of the PS bank, indicate other additional information * (5).
Subsection III.I is not completed in the case specified in the first sentence of paragraph 9.5 of this Instruction.
5. Section IV “Information on the monitoring of compliance with the requirements of Article 19 of the Federal Law“ On Currency Regulation and Currency Control ”is formed if the PS bank does not have information about the resident receiving it within the time periods specified in column 10 of subsection III.I (subsection III.II c case specified in clause 4 of this Procedure) from a non-resident of monetary funds for goods transferred to a non-resident, work performed for him, services rendered to him, information transferred to him and results of intellectual activity, including exclusive rights to , on the terms of deferred payment or within the time specified in column 9 to the separator in the form of a “;” symbol of section II, in the absence of information from the PS bank on the transfer of goods by a non-resident to a resident, the results of work for him, the provision of services, information results of intellectual activity, including exclusive rights to them, on account of the advance payment made by the resident or the absence of information on the refund of such advance payment from the PS bank. In the case specified in this paragraph, such a statement of banking control shall be sent to the currency control body in accordance with Bank of Russia Regulation No. 308-P.
The indicators of section IV are calculated by the PS bank on the basis of the data of section II and subsection III.I, as well as on the basis of the data of subsection III.II in the case specified in clause 4 of this Procedure, bank control statements, for which dates 2 and 3 respectively indicate the dates coinciding with the date of entry into force of this Instruction, or later than the date of entry into force of this Instruction.
The calculation of the indicators of section IV is carried out as of the expiration date specified in column 9 to the separator in the form of the symbol ";" Section II or in column 10 of subsection III.I (subsection III.II in the case specified in clause 4 of this Procedure) (hereinafter - the expiration date). The calculation is carried out after the deadlines established for the resident to submit to the PS bank a certificate of currency transactions or a certificate of supporting documents, taking into account the time taken by the PS bank for such certificates, including if they are filled in by the PS bank, and when the PS bank makes the information presented references to the statement of banking control.
5.1. In subsection IV.I under contracts providing for the export of goods from the territory of the Russian Federation, the resident performing work, providing services, transferring information and intellectual property results, including exclusive rights to them (contract type codes 1, 3, 9), in the case of if, when calculating the indicators of subsection IV.I, the value of column 7
In column 2
Column 3 shall indicate the digital currency code of the contract from column 4 of paragraph 3 of section I.
Column 4 (with the exception of the bank control statements containing the information in clause 7.2 of section I) indicates the expected amount of cash receipts from a non-resident in repayment of a commercial loan granted by a resident, which is calculated as the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II in the case specified in clause 4 of this Procedure), if there is a separator in the form of the symbol "/" - the values \u200b\u200bof column 8 of subsection III.I (subsection III.II) specified after the separator "/", for lines according to which in column 4 01_3, 02_3, 03_3, 04_3, 1 5_3, in column 9 - sign "2" and the date indicated in column 10
Column 5 shall indicate the amount of funds credited to the resident's account for repayment of a commercial loan, which is calculated as the sum of the values \u200b\u200bof column 8 of column 4, indicates the types of currency transactions,,,,, and the date indicated in column 2
Column 6 indicates the sum of the values \u200b\u200bof column 8 of column 4 indicates the types of supporting documents 10_3, 13_3, 16_3 and the date indicated in column 3 is earlier than the expiration date or coincides with it.
Column 7 is calculated as follows:
column 7 \u003d column 4 - column 5 - column 6.Column 8 in the format DD.MM.YYYY indicates the date the information was transmitted to the currency control body in accordance with Bank of Russia Regulation No. 308-P.
5.2. In subsection IV.II on contracts providing for the importation of goods into the territory of the Russian Federation, the performance by non-residents of work, the provision of services, the transfer of information and results of intellectual activity, including exclusive rights to them (contract type codes 2, 4, 9), in the case of if, when calculating the indicators of the line of subsection IV.II, the value of column 8 is greater than zero, the following information shall be indicated.
Column 2 in the format DD.MM.YYYY indicates the date of the next business day after the expiration date of the expected period.
Column 3 shall indicate the digital currency code of the contract from column 4 of paragraph 3 of section I.
Column 4 indicates the amount of non-resident's expected fulfillment of obligations by transferring goods to the resident, performing work for him, rendering services to him, transferring information and intellectual property results to him, including exclusive rights to them, against the advance payment made by the resident, which is calculated as the amount the values \u200b\u200bof column 8 of section II for strings for which codes of types of currency transactions are indicated in column 4,,,, and the date indicated in column 9 is earlier than the expiration date of the expected term, or coincides with it.
Column 5 shall indicate the amount of supporting documents, which shall be calculated as the sum of the values \u200b\u200bof column 8 of subsection III.I (subsection III.II in the case specified in clause 4 01_4, 02_4, 03_4, 04_4, 15_4, and column 9 shall indicate “3” , as well as the lines for which the type code of the type of supporting document 16_3 is indicated in column 4 and the date indicated in column 3 is earlier than or coincides with the expiration date of the expected period.
Column 6 shall indicate the sum of the values \u200b\u200bof column 8 of section II for lines for which the codes of the types of currency transactions,,,, are indicated in column 4, and the date indicated in column 2 is earlier than or coincides with the expiration date of the expected term.
Column 7 shall indicate the sum of the values \u200b\u200bof column 8 of subsection III.I for lines for which the codes of types of supporting documents 13_3 are indicated in column 4 and the date specified in column 3 is earlier than or coincides with the expiration date of the expected term.
Box 8 of subsection IV.II is calculated as follows.