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About The Peculiarities Of Financial Transactions With Foreign Citizens And Legal Entities, Amending The Code Of The Russian Federation On Administrative Offences And Repealing Certain Provisions Of Legislative ...

Original Language Title: Об особенностях осуществления финансовых операций с иностранными гражданами и юридическими лицами, о внесении изменений в Кодекс Российской Федерации об административных правонарушениях и признании утратившими силу отдельных положений законодательных...

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RUSSIAN FEDERATION FEDERAL LAW About peculiarities of financial transactions with foreign citizens and legal entities, about the introduction of changes to the Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION On 25 June 2014, the Federation Council of the Federation (In the wording of Federal Law of 30.12.2015) N 429-FZ Article 1. The subject of the regulation of this Federal Law This Federal Law sets out the peculiarities of the credit institution, the insurer engaged in the activity of voluntary life insurance, professional life and professional life insurance. securities market participant, brokering activities, and (or) securities management, and (or) depository activities managing the trustee of property, non-State pension fund, equity fund manager of the investment fund, the mutual fund of the investment fund and the private pension fund, the clearing organization (hereinafter referred to as the financial market organization) of financial transactions in the territory of the Russian Federation with persons on whom is subject to the legislation of a foreign State on the taxation of foreign accounts acting on the date of the entry into force of this Federal Law. Article 2. Obligations of financial market organizations by identifying persons subject to the foreign laws of foreign accounts taxation and their service 1. The financial market organizations shall take reasonable and available measures to identify, among the persons entering into (who have concluded) a financial market organization, a contract providing financial services (hereinafter referred to as the customer), Persons who are subject to foreign legislation on the taxation of foreign accounts (hereinafter referred to as a foreign taxpayer). 2. Unless otherwise specified by federal law, the information provided by this Federal Act concerning customers: 1) is not subject to the collection and transfer of information provided by this Federal Act: citizens of the Russian Federation, except for individuals: (a) Citizenship of a foreign State (with the exception of the nationality of a member State of the Customs Union); b) having a residence permit in a foreign State; (2) Legal entities established under the law In the Russian Federation, more than 90 per cent of shares (shares) of the authorized capital are directly or indirectly controlled by the Russian Federation and (or) citizens of the Russian Federation, including those with citizenship of the Russian Federation The nationality of a member State of the Customs Union (except for the natural persons referred to in subparagraphs (a) and (b) of paragraph 1 of this Part). 3. The criteria for categorical customers as a foreign taxpayer and the means of obtaining the necessary information from them are determined by the organization of the financial market on the basis of this Federal Law in the internal documents which to be placed on its official website in the information and telecommunications network "Internet" not later than fifteen calendar days after the date of their approval. These internal documents of the financial market organization in terms of criteria for the attribution of customers to the category of a foreign taxpayer and the means of obtaining the necessary information from them are subject to change by the organization of the financial market by OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4. The financial market organizations are entitled to transfer to the foreign tax authority and (or) foreign tax agents authorized by the foreign tax authority to retain foreign taxes and taxes (hereinafter referred to as the foreign tax authority), The information is only obtained from the client-the foreign taxpayer consent to the transfer of information to the foreign tax authority and subject to the requirements of article 3, paragraph 4, of this Federal Law. 5. Time limit for the customer to provide the financial market with information identifying him as a foreign taxpayer and consent (waiver) for the transfer of information to a foreign country. The tax authority may not be less than fifteen working days from the date of the request to the client. 6. The consent of a foreign taxpayer to transmit information to a foreign tax authority is simultaneously consent to the transfer of such information to the Central Bank of the Russian Federation, the federal executive branch, authorized to carry out the function of countering the legalization (laundering) of criminally obtained incomes and the financing of terrorism, and the federal executive authority, the Commissioner for Control and Oversight of Taxes and (hereinafter referred to as the competent authorities). 7. If the financial market organization has a reasonable, well-documented assumption that the customer belongs to the category of foreign taxpayers, it has not provided the requested according to internal documents of the organization of the financial market referred to in part 3 of this article, the information allowing for the confirmation or rebutting of the said supposition, and in the case of failure of the client by a foreign taxpayer to Fifteen working days from the date of the request for financial organization of consent (refusal to grant consent) for the transfer of information to a foreign tax authority, the organization of the financial market is entitled to decide not to perform transactions in favour of or on behalf of the said A client under a contract providing financial services (hereinafter referred to as a waiver of the transaction), and (or) in the cases provided for by this Federal Act, terminate unilaterally the contract providing for the provision of financial services. Financial services by notifying the customer of the decision not later than the day the next day in which the decision was made. 8. Approval of a decision not to perform transactions means that the organization of the financial market for the operation of the financial services contract is terminated, including the termination of credit operations by credit institutions to a bank account (deposit) that is open to a foreign taxpayer. 9. The decision taken in accordance with this Federal Law by the organization of the financial market in respect of a client-foreign taxpayer shall not be subject to a decision not to carry out transactions with money; under the provisions of article 855, paragraph 2, paragraph 2, of the Civil Code of the Russian Federation, as well as the transfer of funds to the banking system. the account of the client, the foreign tax payer, opened in another of a credit institution or the issuance of funds to a customer-to a foreign taxpayer. 10. Financial market organization interactions on the avoidance of financial services contracts, as well as on the closing of bank accounts based on the laws of the foreign state The Central Bank of the Russian Federation sets out the taxation of foreign accounts. Article 3. Information interaction between financial market organizations and authorized bodies 1. The organization of the financial market is obliged to notify the competent authorities of registration in the foreign tax authority, committed for the purpose of providing the information provided by foreign law on taxation of foreign countries. within three working days from the date of registration in accordance with the procedure established by the Government of the Russian Federation in consultation with the Central Bank of the Russian Federation. 2. In accordance with Part 1 of Article 2 of this Federal Law of the Customer-Foreign Taxpayer, the organization of the financial market shall send information about it in the order, time and amount that the Government of the Russian Federation has established. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. When receiving a request from a foreign tax authority (additional request) to provide information about a foreign taxpayer, the organization of the financial market is not later than the two working days following the day of receipt The request shall be submitted in accordance with the procedure established by the Government of the Russian Federation in coordination with the Central Bank of the Russian Federation to the competent authorities. 4. Not later than ten working days before the day of sending to the foreign tax authority information about the client-foreign taxpayer, the organization of the financial market sends the information in order and amount that the Government has established OF THE PRESIDENT OF THE RUSSIAN FEDERATION According to the results of the review of this information, the federal executive body authorized to carry out the function of countering the legalization (laundering) of criminally obtained incomes and the financing of terrorism is not on schedule. 10 working days from the date of receipt of the said information has the right to make a decision on the prohibition of sending information to the foreign tax authority. 5. Procedure by the federal executive body authorized to carry out the function of countering the legalization (laundering) of criminally obtained incomes and the financing of terrorism, the organization of the financial market of the decision on The Government of the Russian Federation shall prohibit the transmission of information to the foreign tax authority and the form of this decision. If the decision is not received until the day of sending the information about the client-foreign legal person to the foreign tax authority, the organization of the financial market is entitled to send the specified information to the foreign tax authority. Article 4. { \cs6\f1\cf6\lang1024 } Customer-foreign { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 In the case of a non-contracting client whose credit institution has an informed, well-documented assumption that the client is a foreign taxpayer, information, required to be identified as a foreign taxpayer, and (or) if the client is not provided by a foreign taxpayer within fifteen working days from the date of the request of the credit institution (non-consent) for the transmission of information to the A foreign tax authority has the right to refuse to conclude a contract with a bank account (deposit) or other contract providing financial services. 2. In the event that the client is not provided by a foreign taxpayer within fifteen working days after the date of the decision to refuse the transactions the information necessary for his identification as a foreign client. Taxpayers, and (or) if the client is not granted consent by a foreign taxpayer (waiver of consent) to transfer the information to the foreign tax authority, the credit institution has the right to terminate the prisoner with him Contract of bank account (contribution) or other contract providing for the provision of Financial services, having notified the client-foreign taxpayer no earlier than thirty working days before the day of termination of the respective contract. 3. In the event of a cash flow to a bank account (deposit) that is open to a foreign taxpayer, after the credit institution has taken a decision not to perform the transactions, the credit institution shall repay the payments, coming in favor of a foreign taxpayer, payers ' accounts in bank accounts. Article 5. { \cs6\f1\cf6\lang1024 } Financial { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Financial { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } In the case of a non-contracting client whose financial market organization (excluding the credit institution) has a reasonable, documented assumption that the customer belongs to the category of foreign taxpayers, the information necessary to identify it as a foreign taxpayer, and (or) if the client is not provided by a foreign taxpayer within fifteen working days with day of request for financial market organization (excluding (a) consent (s) to the transfer of information to a foreign tax authority to the organization of the financial market is entitled to refuse to conclude a contract providing for financial services. 2. In the event that the client is not provided by a foreign taxpayer within fifteen working days after the date of the decision to refuse the transactions the information necessary for his identification as a foreign client. the taxpayer, and (or) if the client does not grant consent (waiver of consent) to transfer the information to the foreign tax authority, the organization of the financial market (excluding the loan) (a) The right to terminate the contract Financial services, having notified the client-foreign taxpayer no earlier than thirty working days before the day of termination of the respective contract. 3. The rules of this article, as well as article 4 of this Federal Law apply to relations with the participation of a central depositary acting in accordance with Federal Law N 414-FZ" O Central Depository ". (Federal Law dated 30.12.2015 N 429-FZ) Article 6. Features of the interaction of the federal body of the executive power, commissioner for control and supervision of taxes and fees, with foreign financial market organizations Foreign The organizations of the financial market located outside the territory of the Russian Federation are obliged to report on the details of the accounts of the citizens of the Russian Federation and the legal entities that are directly or indirectly controlled by citizens. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The year in which the accounts (deposits) were opened, to the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, in accordance with its established form. In the event of failure to perform this duty, the foreign organizations of the financial market shall apply the measures provided for in the legislation of the Russian Federation. Article 7. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Administrative Offences (Assembly of the Laws of the Russian Federation, 2002, No. 1, Art. 1; N 30, sect. 3029; N 44, st. 4295; 2003, N 27, sect. 2700, 2708, 2717; N 46, st. 4434; N 50, st. 4847, 4855; N 52, est. 5037; 2004, N 31, stop. 3229; N 34, st. 3529, 3533; 2005, N 1, st. 9, 13, 45; N 10, st. 763; N 13, est. 1075, 1077; N 19, st. 1752; N 27, sect. 2719, 2721; N 30, est. 3104, 3131; N 50, sect. 5247; 2006, N 1, sect. 10; N 2, est. 172; N 10, est. 1067; N 12, est. 1234; N 17, est. 1776; N 18, st. 1907; No. 19, sect. 2066; N 23, st. 2380; N 31, st. 3420, 3433, 3438, 3452; N 45, sect. 4641; N 50, sect. 5279; N 52, sect. 5498; 2007, N 1, st. 21, 29, 33; N 16, st. 1825; N 26, est. 3089; N 30, est. 3755; N 31, st. 4007, 4008; N 41, est. 4845; N 43, sect. 5084; N 46, st. 5553; 2008, N 18, sect. 1941; N 20 2251; N 30, sect. 3604; N 49, sect. 5745; N 52, 6235, 6236; 2009, N 7, st. 777; N 23, st. 2759; N 26, st. 3120, 3122; N 29, 100. 3597, 3642; N 30, stop. 3739; N 48, sect. 5711, 5724; N 52, est. 6412; 2010, N 1, st. 1; N 21, sect. 2525; N 23, st. 2790; N 27, sect. 3416; N 28, est. 3553; N 30, sect. 4002, 4005, 4006, 4007; N 31, est. 4158, 4164, 4193, 4195, 4206, 4207, 4208; N 41, sect. 5192, 5193; N 49, sect. 6409; 2011, N 1, st. 10, 23, 54; N 7, st. 901, 905; N 15, stop. 2039; N 17, est. 2310; N 19, 100. 2715; N 23, st. 3260; N 27, est. 3873; N 29, st. 4280, 4298; N 30, est. 4573, 4584, 4585, 4590, 4598, 4600, 4601, 4605; N 46, st. 6406; N 47, sect. 6601, 6602; N 48, st. 6728; N 49, sect. 7025, 7061; N 50, stop. 7345, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, N 6, st. 621; N 10, est. 1166; N 15, est. 1723; N 19, est. 2278, 2281; N 24, est. 3069, 3082; N 29, st. 3996; N 31, st. 4320, 4329, 4330; N 47, sect. 6402, 6403, 6405; N 49, sect. 6757; N 53, sect. 7577, 7602, 7640; 2013, N 14, st. 1651, 1666; N 19, est. 2323, 2325; N 26, st. 3207, 3208; N 27, sect. 3454, 3470; N 30, est. 4025, 4029, 4030, 4031, 4032, 4034, 4036, 4040, 4044, 4078, 4081, 4082; N 31, est. 4191; N 43, sect. 5443, 5444, 5445, 5446, 5452; N 44, st. 5624, 5643; N 48, sect. 6161, 6163, 6165; N 49, sect. 6327, 6341; N 51, est. 6683, 6685, 6695; N 52, st. 6961, 6980, 6986, 7002; 2014, N 6, st. 559, 566; N 11, sect. 1092, 1096; N 14, st. 1562; N 19, 2302, 2306, 2310, 2317, 2324, 2325, 2326, 2327, 2330, 2335), the following changes: 1) to be added to article 15.27-2, as follows: " Article 15.27-2. Failure to provide information about persons subject to the law of the foreign state foreign accounts 1. Non-governing by the organization of the financial market to the competent authorities or in the direction of violation of the established order and date of information on the person subject to the law of a foreign State on the taxation of foreign nationals. of the foreign tax authority and the (or) foreign tax agent authorized by the foreign tax authority to retain foreign taxes and fees (hereinafter referred to as the foreign tax authority), Information on the person subject to foreign legislation on the taxation of foreign accounts- shall impose an administrative fine on officials of between 20,000 and thirty thousand. 50,000 rubles ($1,500,000) in 2011 and 31,000 rubles in 2011. 2. The financial market is not organized by the financial market organization or in violation of the established procedure and the timing of information on the registration of such an organization of the financial market in the foreign tax authority. The provision of information on persons subject to foreign law on the taxation of foreign accounts- shall impose an administrative fine on officials in the amount of between 30,000 and 50,000 rubles ($1,500,000); and legal entities-from 5,000 to 700 thousand rubles. 3. Foreign tax authority information concerning a person subject to foreign legislation on the taxation of foreign accounts where there is a decision to prohibit the sending of such information or otherwise, When the provision of such information is prohibited by federal law,- shall impose an administrative fine on officials in the amount of between forty thousand and fifty thousand rubles; legal entities-from seven hundred thousand to one 1 million rubles. Notes: 1. The financial market organization is defined in this article as a credit institution, an insurer engaged in voluntary life insurance activities, a professional participant in the securities market engaged in brokering activities, and (or) securities management, and (or) depository activities, governing the agreement of trust management of property, non-State pension fund, equity investment fund, managing company of the investment fund, mutual fund and non-governmental pension fund, clearing organization. 2. The competent authorities in this article are the Central Bank of the Russian Federation, the federal executive body authorized to carry out the function of countering the legalization (laundering) of proceeds of crime. by means of, and the financing of terrorism, and the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees. "; 2) of Article 23.1, after the digits" 15.27-1 "," 15.27-2 "; 3) in Article 28.3, part 2: (a) in paragraph 81 of the word "Article 15.26" Replace the words "Article 15.26, 15.27-2,"; b) in paragraph 82 with the words "Article 15.27-1", replace by "articles 15.27-1, 15.27-2,". Article 8. Recognition of the separate provisions of the Russian Federation's legislative acts Admit invalid: 1) part of thirteenth article 30 of the Federal Law "About banks and banking activities" (Statements of Congress of People's Deputies of the RSFSR and Supreme Soviet of the RSFSR, 1990, N 27, p. 357; Legislative Assembly of the Russian Federation, 1996, No. 6, art. 492; 2014, No. 19, sect. 2317); 2) Article 2 of the Federal Law of May 5, 2014 N 112-FZ "On amendments to the Federal Law" On the national payment system OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2317). Article 9. Entry into force of this Federal Law 1. This law shall enter into force on the date of its official publication. 2. The provisions of this Federal Law and article 15.27-2 of the Code of Administrative Offences of the Russian Federation apply unless otherwise established by the international treaty of the Russian Federation. 3. Financial market organizations that have carried out before the day of the entry into force of this Federal Law to register with a foreign tax authority in order to provide the information provided by the law of a foreign State on taxation The Central Bank of the Russian Federation shall be notified of the registration by the Central Bank of the Russian Federation, in accordance with the procedure set out in this document, within 10 working days after the date of entry into force of this Federal Act. The Central Bank of the Russian Federation provides information on the facts of registration to other authorized bodies as defined by this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 28 June 2014 N 173-FZ