Article 15.25: Violations of the foreign exchange legislation of the Russian Federation and acts of foreign exchange regulators

1. Conducting illegal foreign exchange transactions, i.e. foreign exchange transactions prohibited by the foreign exchange legislation of the Russian Federation or carried out in violation of the foreign exchange law of Rossice the Federation, including the sale of foreign currency and cheques (including traveller ' s cheques), the nominal value of which is stated in foreign currency, past authorized banks, or the implementation of Foreign exchange transactions that have been settled without accounts in authorized banks or accounts (deposits) in banks and other financial market organizations located outside Rossice territory in cases not provided for in the foreign exchange legislation of the Russian Federation, or foreign exchange transactions financed from funds credited to the accounts in banks and other financial market organizations located outside the territory of the Russian Federation in cases not provided for by the foreign exchange legislation of the Russian Federation, lb on the transfer of funds without opening a bank account using electronic means of payment provided by foreign payment service providers, in cases not foreseeable Under the foreign exchange legislation of the Russian Federation, an administrative fine is imposed on citizens and persons engaged in entrepreneurial activities without the establishment of a legal person. and entities amounting to between 20 and 40 per cent of the amount of the illegal currency transaction or the amount of money transferred without opening a bank account using electronic means of navigation Foreign payment service providers; for officials, between 20 and 40 per cent of the amount of the illegal currency transaction or the amount of money transferred without opening of the ba 1.1 Failure by a resident to submit a tax on the payment of Nkkov account using electronic means of payment provided by foreign payment service providers, but not more than 30,000 roubles. authority of the report on the transfer of funds without opening a bank account using electronic means of payment provided by foreign payment service providers, if that is the case to whom the report is mandatory, shall impose an administrative fine on citizens, officials and legal entities of between 20 and 40 per cent of the amount of funds credited to electronic commerce. 2. Submission by a foreign payment service provider to the tax authority by a resident exceeding the prescribed time limit and (or) not established in the form of a notice of the opening (closing) of the account(s) or of the change in the details of the account(s) in the bank and other financial market organization located outside the territory of the Russian Federation — administrative fine of between one thousand and one thousand 500 rubles on citizens; for officials between 5,000 and 10,000 rubles; for legal persons 2.1 Failure by a resident to notify the tax authority of the opening or closing of the account(s) or changes in the details of the account(s) in the bank and inn Organization of the financial market located outside the territory of the Russian Federation is subject to an administrative fine of between 4,000 and 5,000 rubles; n 4. Non-compliance by a resident within the prescribed time limit of eight hundred thousand to one million roubles. Trusts in their bank accounts in authorized foreign exchange banks and/or in Russian Federation currencies due for goods handed over to non-residents for non-reciprocal purposes the services rendered to non-residents or for information or intellectual results transmitted to non-residents, including exclusive rights thereto, and (or) bank commissary a financial agent (factor) — resident in an authorized bank if the financial agent (factor) resident is not an authorized bank, or in the corresponding correspondence account If the financial agent (factor) — resident is an authorized bank, if the financial agent (factor) — the resident has been assigned a monetary claim by a foreign national, Russian Federation, goods handed over to non-resident, work performed, services rendered to him or for information or results given to him or her Intellectual activities, including exclusive rights to them, or non-compliance by a resident with the obligation to collect in his bank accounts with authorized banks ion within a specified period of time and (or) the currency of the Russian Federation due to a resident from a non-resident in accordance with the terms of the loan contract shall be subject to a warning or an administrative fine Citizens, persons engaged in entrepreneurial activities without the establishment of a legal person and legal persons at the rate of one hundred and fifty key rates of the Central Bank of the Russian Federation and from the amount of money credited to authorized banks for an irregular period of time, for each day that such money is outstanding, and (or) between 3 and 5 p.m. interest in the amount of money not credited within the prescribed period to bank accounts of authorized banks if a non-resident is under a foreign trade contract (contract), amount of liability to which is defined in the currency of the Russian Federation and whose terms and conditions provide for payment in the currency of the Russian Federation, with the exception of foreign trade contracts (contracts) providing for transfer by resident non-residents of goods included in the Common Commercial Classification of Foreign Economic Activities of the Eurasian Economic Union under codes 4401 — 4403 99 000 9 and 4407, and (or) 3 to 10 per cent of the amount of money not credited within the prescribed period to bank accounts in authorized banks if a foreign trade contract (contract) is entered into with a non-resident Seeing the transfer by residents to non-residents of goods included in the Common Commercial Classification of Foreign Economic Activities of the Eurasian Economic Union under codes 4401 — 4403 99 000 9 and 44 07, the amount of which is fixed in the currency of the Russian Federation and whose terms provide for payment in the currency of the Russian Federation, and (or) between 5 and 30 per cent of the amount of money In the case of a non-resident, there is a foreign trade contract (contract) providing for payment in the foreign val. and (or) between 5 and 30 per cent of the amount of money not credited within the prescribed period to bank accounts in authorized banks if a loan is entered into with a non-resident; Other persons — one hundred and fifty key rate of the Central Bank of the Russian Federation against the amount of money deposited in accounts of authorized banks in breach of the prescribed time limit, On a day-to-day basis, such funds are overdue and (or) between 3 and 5 per cent of the amount of money not credited within the prescribed period to bank accounts in authorized banks, if under the authority of the A foreign trade contract (contract) has been concluded and (or) between 5 and 30 per cent of the amount of money not credited within the prescribed period to bank accounts in authorized banks, if not fixed. A loan contract has been entered into, but not more than 30,000 roubles. 4.1 Failure by a resident to comply within a specified period of time with the obligation to obtain in his accounts opened at the authorized bank and (or) accounts opened in banks outside the territory of the Russian Federation in accordance with the requirements established by the foreign exchange legislation of the Russian Federation for foreign trade The amount of the currency of the Russian Federation in the share determined by the Government of the Russian Federation is punishable by a warning or an administrative fine against persons carrying out business activities. 4.2 Lost between 40,000 and 50,000 rubles for officials and between 20,000 and 30,000 rubles for officials. the Federal Act of 13 July 2022 N 235-FZ 4.3. a contract concluded between a resident and a non-resident who is subject to the requirements of the foreign exchange legislation of the Russian Federation and the acts of the foreign exchange regulatory authorities and an authority Foreign exchange controls, in the manner permitted by the legislation of the Russian Federation, except in the cases provided for in 4 and 4.1 of the present article, shall result in warning or in the imposition of admi Nitrative fine of 5 to 30 per cent of the amount of money due to p. for persons engaged in business activities without the establishment of a legal person and legal persons to a non-resident; to officials, between 3 and 5 per cent of the amount of money due to a resident from a non-resident, but not more than 30,000 roubles. the period of obligation to return to the Russian Federation money paid to non-residents for goods not imported into the Russian Federation (not received in the Russian Federation) has not been fulfilled work, services not provided or for untransmitted information or intellectual results, including exclusive rights, entails a warning or imposition of administrative measures. A fine of one hundred and fifty key rates of the Central Bank of the Russian Federation for persons engaged in entrepreneurial activities without the establishment of a legal person and legal persons of the amount of money returned to the Russian Federation in breach of the prescribed time limit, for each day of the delay in the return to the Russian Federation of such money, and (or) to the Russian Federation 3 to 10 per cent of the amount of money in Russian currency paid to non-residents under the terms of the foreign trade contract that was not returned within the prescribed time frame to the Russian Federation (contract) for which the amount of the liability is fixed in the currency of the Russian Federation and the terms of which provide for payment in the currency of the Russian Federation, and (or) between 5 and 30 per cent of the sum of the liability in the currency of the Russian Federation mm of money not returned to the Russian Federation within the prescribed time-limit paid to a non-resident under the terms of the foreign trade contract (contract) in foreign currency; for officials — one the 100th key rate of the Central Bank of the Russian Federation against the amount of money returned to the Russian Federation in breach of the deadline for each day of arrears to the Russian Federation and (or) between 3 and 10 per cent of the amount of moneys not returned within the specified time frame to the Russian Federation in the currency of the Russian Federation, In accordance with the terms of the foreign trade contract (contract), the amount of the obligations of which is fixed in the currency of the Russian Federation and whose terms and conditions provide for payment in the currency of the Russian Federation and (or) between 5 and 30 per cent of the amount of moneys paid to a non-resident under the terms of the foreign trade contract (contract) in the Russian Federation that were not returned within the prescribed time limit 5.1 The commission of administrative offences under 1.4.4.1.4.3 and 5 of the present article by an official who has previously been subjected to hell The administrative penalty of an administrative fine for a similar administrative offence is disqualification for a period of six months to three years. of 4.4.1.3 and 5 of this article if the amount credited to accounts of authorized banks and (or) to accounts opened in banks outside the territory of the Russian Federation has been violated at a fixed time or not credited to authorized banks and (or) to accounts opened in banks outside the territory of the Russian Federation, foreign currency or the Russian Federation due under the terms of the foreign trade contract (contract), the non-resident loan agreement, once or repeatedly, within one year in foreign exchange transactions exceeding 100 million roubles and if these acts (inaction) do not constitute a criminal offence, they shall be subject to an administrative fine against persons carrying out the offence. The Government of the Russian Federation, which is responsible for the administration of the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Foreign Affairs of the Russian Federation and the Ministry of Foreign Affairs of the Russian Federation, is responsible for the administration of the Ministry of Foreign Affairs and the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of Foreign Affairs of Foreign Affairs of the Russian Federation, the Ministry of Foreign Affairs and the Ministry of Foreign Affairs of Foreign Affairs of Foreign Affairs of the Russian Federation. Amounted to authorized banks and (or) to accounts opened in banks outside the territory of the Russian Federation, in violation of the prescribed time limit, for each day of arrears. and (or) between 75 and 100 per cent of the amount of money not credited to accounts held by authorized banks and (or) accounts opened in banks outside Rossice territory 5.3 For officials, between 40,000 and 50,000 roubles or disqualification for a period of six months to three years. 5.3 The Federal Act of 13 July 2022 ceased to be effective on 24 July 2022. 6. Non-compliance with the established procedure for reporting on the movement of funds on accounts (accumulations) in banks and other financial market organizations located outside the United States of America Russian Federation or on transfers of funds without opening a bank account using electronic means of payment provided by foreign payment service providers and (or) supporting documents, violations of the prescribed time limits for the storage of foreign exchange records and records, supporting documents and information in the execution of foreign exchange transactions or failure to notify within a specified time by the financial agent (factor) resident to whom the monetary claim has been assigned (including as a result of a subsequent assignment) resident who is in accordance with the terms of the foreign trade contract (contract) with a non-resident, who delivers to that non-resident goods, performs work for him, provides him with services or provides him with information of intellectual activity, including exclusive rights thereto, on the performance (non-performance) by a non-resident of obligations under a specified foreign trade contract (i.e. (a) The contract) or the subsequent assignment of a monetary claim under a specified foreign trade contract (contract) accompanied by the relevant documents is subject to an administrative fine; Between 2,000 and 3,000 rubles for civil servants; between 4,000 and 5,000 rubles for officials; between 40,000 and 50,000 rubles for legal entities. and the deadlines set for the submission of reports on the movement of funds on accounts or deposits in banks and other financial market organizations located outside the territory of the Russian Federation, or on Remittances without opening a bank account using electronic means of payment provided by foreign payment service providers and (or) supporting documents not For more than ten days, shall be subject to a warning or an administrative fine of between 300 and 500 rubles; for officials of between 500 and 1,000 rubles 6.2 Violation of deadlines for the submission of reports on the movement of funds in the accounts or deposits of banks and other financial institutions. on transfers of funds without opening a bank account using electronic means of payment provided by the Russian Federation foreign payment service providers and (or) supporting documents for more than ten days, but not more than thirty days, impose an administrative fine on citizens in the amount of One thousand to one thousand five hundred rubles; for officials of between two thousand and three thousand rubles; for legal persons between twenty thousand and thirty thousand rubles. Time limits for the submission of reports on the movement of funds in the accounts or deposits of banks and other financial market organizations located outside the territory of the Russian Federation or on transfers of funds Tender funds without opening a bank account using electronic means of payment provided by foreign payment service providers and (or) supporting documents by more than three Twenty days is punishable by an administrative fine of between two thousand and five hundred rubles and three thousand rubles for citizens; four thousand and five thousand rubles for officials; 6.3-1 Failure by a resident to submit to the authorized bank the forms of recording and reporting on foreign exchange transactions, supporting documents and information in foreign exchange transactions after ninety days after the end of the prescribed period — carries an administrative fine of between two thousand and five hundred and three citizens For officials, between 4,000 and 5,000 rubles; for legal persons, between 40,000 and 50,000 rubles. 6.3-2. Member of the federal budget process, with the exception of the Central Bank of the Russian Federation or the federal State budget (autonomous) institution, personal accounts In accordance with the budgetary legislation of the Russian Federation, the Federal Treasury, the Federal Treasury, is responsible for the accounting and reporting of foreign exchange transactions carried out by the Federal Treasury. from the federal budget, funds received for the temporary disposal of federal institutions, budgets of State extrabudgetary funds of the Russian Federation Federations, federal State budget (autonomous) institutions that confirm documents and information in the execution of these foreign exchange transactions are subject to the imposition of administrative penalties. 6.4 Repeated commission of the administrative offence provided for in paragraph 6 of this article, with the exception of a fine of between 20,000 and 50,000 roubles. Re-offending of administrative offences involving non-compliance with the established procedure for reporting on the movement of funds in the accounts or deposits in banks or other ores Financial market ganizations located outside the territory of the Russian Federation or on transfers of funds without opening a bank account using electronic means of payment, The payment services provided by foreign suppliers and (or) supporting documents are subject to an administrative fine of 10,000 roubles for citizens; :: Between 12,000 and 15,000 rubles; for legal persons between one hundred and twenty thousand and one hundred fifty thousand rubles. in respect of the non-compliance with the established procedure for reporting on the movement of funds in the accounts or deposits of banks and other organizations of the financial market, on transfers of funds without opening a bank account using electronic means of payment provided by foreign by payers and (or) supporting documents, is liable to an administrative fine of 20,000 roubles for citizens; 7. Loss of force. 1. Loss of force since 14 May 2018 — Federal Act of 14 November 2017 N. 3. Recalculation of foreign exchange as well as the value of domestic and external securities in the currency of the Russian Federation shall be based on the date of commission or discovery 4. Since 10 August 2018, the Federal Act of 29 July 2018 No. 238-FZ 5. Fines for administrative offences for which administrative liability has been established under article 4 when entering into accounts with authorized banks in violation of established law 6. The calculation of the administrative fine for administrative offences is based on the key rate of the Central Bank of the Russian Federation in force during the period of delay. I, the administrative responsibility for which is established in part 5 of this article, shall be exercised when the money in question is returned to the Russian Federation in breach of the prescribed time limit.c 7. Administrative liability established by parts 1 and 4 of the present article No administrative offences relating to the execution of foreign exchange transactions, without accounts in authorized banks, in cases not provided for in the foreign exchange legislation of the Russian Federation, nor in cases involving the use of foreign exchange e applies to a resident who, within the prescribed time frame, has credited money to his/her account (a deposit) opened at a bank located outside the territory of the Russian Federation and has been written off and from the said account such cash, then credited in full to that resident ' s account at the authorized bank no later than forty-five days from the date on which it is credited In the case of a bank located outside the territory of the Russian Federation, and in the case of a partial write-off from the said account of such funds and their transfer to the deposit account, this amount shall be equal to the amount of the sum of the sum of the sum of the sum of the sum of the sum of the sum of the sum of the sum in question. on the resident in an authorized bank, carried out no later than 45 days from the date of their admission to an account (a deposit) opened at a bank located outside the territory of the Russian Federation, 8. Administrative liability as stated in this note shall not apply to the amount of such partially credited cash. The present article does not apply to a resident who has concluded a foreign trade contract with a non-resident (contract) if the amount of obligations under such a foreign trade contract (contract) is two hundred thousand. 9. Administrative liability, which is fixed at the hour, shall be equal to or less than two hundred thousand rubles or less than two hundred thousand rubles in foreign currency. 4.4.1.4.3.5 and 5.2.2 of this article shall apply 45 days after the end of the period prescribed for the performance of the obligation in question, in the event of failure to do so during the yaching period. 10. Administrative liability established by parts 1,4,4.1.4 and 3.5 and 5.2 of this article shall not apply to a resident if the relevant foreign exchange requirement has not been complied with. the use of restrictive measures against citizens of the Russian Federation or Russian legal persons by foreign States (territories), States associations and (or) unions and (or) State (inter-State) institutions of foreign States or State associations and (or) unions committed against the Russian Federation And unfriendly actions.