In civil law Russian Federation provided two types of payments between partners: non-cash and using cash. Moreover, the latter type is subject to fairly strict control by the state. Such control is exercised by the Central Bank of the Russian Federation (CBRF) through commercial banks.
Wherein we're talking about only about settlements between companies and individual entrepreneurs. The movement of cash between citizens who do not have any legal status is not limited by regulations.
Last year, financial legislation already took the initiative to set a limit on the amount of cash with which individuals can pay both with each other and with organizations and individual entrepreneurs.
The State Duma, however, has not yet considered it, so in 2018 there are no restrictions for this category yet.
All legal entities in their activities must be guided by the provisions of the Directive of the Central Bank of the Russian Federation No. 3073-U. That is, the norms of this Directive apply to partnerships:
If a company or individual entrepreneur has entered into an agreement with an individual. person, then the Directive of the Central Bank of the Russian Federation does not apply in such cases.
The maximum amount that legal entities can transfer in cash should not exceed 100,000 rubles. Moreover, this maximum applies to both the transmitting side and the receiving side.
True, if the bank establishes an offense, then only the party accepting the cash will be punished. Although there is arbitration practice indicating that the tax authorities managed to hold both counterparties accountable. The limit also applies to foreign currency, the amount of which is determined at the official exchange rate.
Please note that this limitation is determined by one agreement. For example, if a company has entered into several contracts with one counterparty, then it can pay in cash up to one hundred thousand rubles for each contract.
Wherein the type of contract does not matter. It also doesn’t matter for how long it is concluded, i.e. the limit is determined for the entire period of its validity, even if it exceeds a calendar year. You cannot pay in cash for various penalties arising under the contract if the specified maximum has already been reached.
None minimum limits cash settlements between legal entities not defined in law. Each organization independently makes such a decision, based on the terms of the transaction and economic feasibility.
Limit amount When paying in cash, it is not calculated if the legal entity:
Organizations cannot independently dispose of the cash proceeds received. The Directive in question No. 3073-U contains a direct prohibition on spending money from the enterprise’s cash desk that was received as payment for goods (work or services) or in the form of insurance compensation. That is, the company cannot use its cash immediately after it arrives at the cash desk.
To do this, she first needs to transfer them to her bank account and then withdraw them back to the cashier. In this case, the legal entity must inform the bank for what purposes the funds will be spent and, possibly, provide a package of supporting documents. Exceptions to this requirement are following situations:
By the way, if the company is credit institution, then she can spend her cash from the cash register without restrictions.
Some companies, which have a significant share of payments made in cash, are trying to different ways bypass the hundred thousand limit. For example, conclude additional agreements to the agreement and transfer money within the framework of these agreements.
Banks, checking the legality of cash payments, first check such transactions. Having detected an excess of the maximum threshold for all additional agreements within one contract, they fine the companies.
Sometimes partners enter into not one agreement, but several of the same type. In such a situation you need to be very careful, because... inspectors may decide that this is a way to evade non-cash payments. The contracts must still differ from each other in the amount, subject of the contract, and the deadline for fulfilling obligations.
Most in an effective way is the implementation of one-time deliveries, without formalizing contractual obligations, because in in this case the limit is calculated for each invoice.
Maximum limit when paying in cash does not apply in the following situations:
In the latter situation, you need to remember that more than one hundred thousand rubles can be issued against a report only if the employee does not use them to pay for goods, work, or services under contracts that were concluded by him on behalf of the company by proxy.
As you can see, the restrictions on cash payments are quite strict. Banks closely monitor them, demanding from companies a lot of additional documentation that would directly or indirectly confirm the targeted nature of spending money.
Here it is necessary to recall that penalties for exceeding the maximum amount are quite significant. The party to the transaction that received the funds is subject to administrative liability.
The fine for the company is set at up to 50,000 rubles. In addition, a fine can be imposed on the head of the company who committed such a violation. Its size is limited to five thousand rubles.
Limitation period for cash violations is 2 months, i.e. If the bank discovers violations after the expiration of this period, the company is not subject to administrative liability.
The control procedure itself is entrusted to commercial banks, which are entrusted with the functions of requesting additional information on transactions. Of course, the bank is not officially an inspection body, and the company may refuse to comply with its requirements. However, in such a situation, it will find itself without banking services and, therefore, will not be able to carry out its activities.
Banks take a responsible approach to checking cash payments, because they, in turn, are controlled by the Central Bank of the Russian Federation, which can deprive them of their license.
Individual entrepreneurs are subject to special control. Not least due to the fact that they are allowed to take cash from the till without restrictions.
The question naturally arises: Why is such strict control over cash flow necessary?
The official position of the state, represented by the Central Bank, says that such control is necessary to combat corruption schemes and unscrupulous persons involved in cashing out illegally obtained funds. This is especially true now, when terrorist activity has intensified.
However, do not forget about the financial component. Depositing cash from the company's cash desk to a bank account, as well as, on the contrary, transferring money from a current account to the cash desk, is not a free service for companies. Especially for last years the percentage of commission for accepting and issuing cash has increased.
The news release regarding restrictions on cash payments in Russia is presented below.
Arbitration Court of the Moscow Region
107053, GSP 6, Moscow, Academician Sakharov Avenue, 18
http://asmo.arbitr.ru/
In the name of the Russian Federation
SOLUTION
The Arbitration Court of the Moscow Region, composed of: Judge P.A. Golubkov, having considered in summary proceedings the case on the application of Valeria Lingerie LLC to the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region to challenge resolution No. 502215040 of 04/09/2015, without calling the parties ,
INSTALLED:
LLC "Valeria Lingerie" (hereinafter "the company", "the applicant") appealed to the Arbitration Court of the Moscow Region with a statement to the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region (hereinafter "the interested party", "the administrative body") to challenge resolution No. 502215040 dated 04/09/2015
In accordance with paragraph 4 of part 1 of the article of the Arbitration Procedure Code of the Russian Federation, the case is considered under simplified proceedings.
The parties were duly notified of the consideration of the case through summary proceedings in accordance with Art. , . The court did not establish any violations of the procedure or deadlines for publishing the case materials.
The interested party provided a response with copies of the case materials attached.
Having examined the case materials in full, the arbitration court established the following circumstances in the case.
Resolution of the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region No. 502215040 dated 04/09/2015. the company was brought to administrative liability on the basis of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. Code of Administrative Offenses of the Russian Federation in the form of an administrative fine in the amount of 40,000 rubles.
Two episodes are indicated as an administrative offense event:
Within one day, the company concluded and executed supply contracts with the same counterparty with cash settlements through the company's cash desk for a total amount of more than 100,000 rubles, which, in the opinion of the administrative body, violated the requirements of paragraph 1 of clause 6 of the Bank's Instructions Russia dated October 7, 2013 N 3073-U “On cash payments.”
Also, on February 15, 2015, the company issued a loan to its employee from the company’s cash desk in cash proceeds from goods sold, thereby violating the requirement of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments.”
Having disagreed with the decision made, the company appealed to the Arbitration Court of the Moscow Region with the application under consideration, believing that in the first episode there was no event of an administrative offense, and in the second, the provisions of Art. . Code of Administrative Offenses of the Russian Federation on insignificance.
Having assessed the evidence presented according to the rules of Art. Arbitration Procedural Code of the Russian Federation, the arbitration court considers it necessary to satisfy the stated requirements on the following grounds.
In accordance with Part 6 of Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 210. Trial in cases of challenging decisions of administrative bodies" target="_blank">210 of the Arbitration Procedural Code of the Russian Federation, when considering a case challenging a decision of an administrative body to impose administrative liability, the arbitration court at a court hearing verifies the legality and validity of the contested decision, establishes the existence of the appropriate powers of the administrative body that made the contested decision establishes whether there were legal grounds for bringing to administrative responsibility, whether established order bringing to responsibility, whether the statute of limitations for bringing to administrative responsibility has expired, as well as other circumstances relevant to the case.
This legal position is confirmed by established law enforcement practice (see Resolution of the Second Arbitration Court of Appeal dated May 23, 2014 in case No. A82-538/2014).
As part of the second episode, the court established and the parties confirmed that the company made payments under the loan agreement in the amount of 15,000 rubles in violation of the requirements of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On making cash payments.”
When bringing the company to administrative responsibility for this episode, the administrative body did not take into account the following.
From the contents of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. The Code of Administrative Offenses of the Russian Federation follows that the objective side of the offense is not formed by any violations of the procedure for working with cash and the procedure for conducting cash transactions, but expressed exclusively in one of four possible actions:
making cash settlements with other organizations in excess of established sizes;
non-receipt (incomplete receipt) of cash to the cash desk; failure to comply with the procedure for storing available funds;
accumulation of cash in the cash register in excess of established limits.
Violation of clause 4 of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On cash payments” is not one of the listed violations.
Thus, the court comes to the conclusion that there is no event of an administrative offense in the actions of the company.
In accordance with Part 2 of Article Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 211. Decision of the arbitration court in the case on challenging the decision of an administrative body to bring to administrative liability" target="_blank">211 of the Arbitration Procedural Code of the Russian Federation, if, when considering an application to challenge the decision of an administrative body to bring to administrative liability, the arbitration court determines that the disputed decision or procedure its adoption does not comply with the law, or there are no grounds for bringing to administrative responsibility or applying a specific measure of liability, or the contested decision was made by a body or official in excess of their powers, the court makes a decision to declare illegal and cancel the contested decision in whole or in part, or to change solutions
Guided by articles , – , Section III. Proceedings in the arbitration court of first instance in cases arising from administrative and other public legal relations > Chapter 25. Consideration of cases of administrative offenses > § 2. Consideration of cases challenging decisions of administrative bodies on bringing to administrative liability > Article 211. Decision of the arbitration court in the case on challenging the decision of an administrative body to bring to administrative liability" target="_blank">211 of the Arbitration Procedural Code of the Russian Federation, arbitration court
DECIDED:
1. Satisfy the stated requirements.
2. Declare illegal and cancel the resolution of the Interdistrict Inspectorate of the Federal Tax Service No. 7 for the Moscow Region No. 502215040 dated 04/09/2015, by which Valeria Lingerie LLC was brought to administrative liability on the basis of Part 1 of Art. Section II. Special part > Chapter 15. Administrative offenses in the field of finance, taxes and fees, insurance, securities market > Article 15.1. Violation of the procedure for working with cash and the procedure for conducting cash transactions, as well as violation of the requirements for the use of special bank accounts" target="_blank">15.1. Code of Administrative Offenses of the Russian Federation in the form of an administrative fine in the amount of 40,000 rubles
3. The decision comes into force after ten days from the date of its adoption, unless an appeal is filed.
4. If an appeal is filed, the decision, unless it is canceled or changed, enters into legal force from the date of adoption of the decision by the arbitration court of appeal.
5. The decision may be appealed to the arbitration court of appeal within a period not exceeding ten days from the date of its adoption.
The decision, if it was the subject of consideration in the arbitration court of appeal or if the arbitration court of appeal refused to restore the missed deadline for filing an appeal, and the decision of the arbitration court of appeal adopted in this case, can be appealed to the arbitration court of cassation only on the grounds , provided for in Part 4 of Article of the Arbitration Procedural Code of the Russian Federation.
Judge P.A. Golubkov
Arbitrage practice on the application of the norm of Art. 432 Civil Code of the Russian Federation
1. In connection with this, the procedure for making cash payments has changed.
2. What has changed in the procedure for cash payments and what points to pay special attention to.
3. What legislative and regulations regulate the procedure for cash payments (with the opportunity to familiarize yourself with these documents).
Effective from June 1, 2014 new order cash payments, approved by the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments.” With the adoption of this document, the previously applied Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or cash desk individual entrepreneur" So, let's look at what changes have occurred in the rules for cash payments by legal entities and individual entrepreneurs since June 2014.
In order to understand what innovations have occurred in the procedure for cash payments since June 1, 2014, I propose to compare the provisions of the Instruction of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U, which entered into force, with the provisions of the previously effective Instruction of the Bank of Russia dated June 20. 2007 No. 1843-U.
|
Provisions that have changed |
New procedure, effective from 06/01/2014. (Instruction No. 3073-U) |
The procedure is valid until 06/01/2014. (Instruction No. 1843-U) |
| 1. The purposes for which individual entrepreneurs and legal entities have the right to spend cash received in their cash registers for goods (work, services) sold, as well as received as insurance premiums |
(Clause 2 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) |
(Clause 2 of Bank of Russia Directive No. 1843-U dated June 20, 2007) |
| 2. The maximum amount of cash payments between participants in cash payments (legal entities, individual entrepreneurs) | Cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments within the framework of one agreement concluded between these persons can be made in an amount not exceeding 100 thousand rubles or an amount in foreign currency equivalent to 100 thousand rubles at the official exchange rate of the Bank of Russia on the date of cash payments.Cash payments are made in an amount not exceeding the maximum amount of cash payments in the fulfillment of civil obligations stipulated by the agreement concluded between the participants in cash payments, and (or) arising from it and executed as in the period of validity of the contract and after its expiration. (clause 6 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) | Cash payments in the Russian Federation between legal entities, as well as between a legal entity and a citizen carrying out business activities without forming a legal entity, between individual entrepreneurs related to their business activities, within one contract concluded between these persons may be made in an amount not exceeding 100 thousand rubles. (Clause 1 of Bank of Russia Directive No. 1843-U dated June 20, 2007) |
| 3. Restrictions on payments from the cash register of legal entities and individual entrepreneurs when making payments for certain transactions | Cash payments in the currency of the Russian Federation between participants in cash payments (subject to the maximum amount of cash payments), between participants in cash payments and individuals on transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans (interest on loans), for the activities of organizing and conducting gambling are carried out at the expense of cash received at the cash desk of the participant in cash payments from his bank account. (clause 4 of the Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U) | Not installed |
Now let’s look in more detail at each change in the procedure for cash payments from June 1, 2014.
1. Purposes for which it is permitted to issue cash from the cash register
The issuance of cash for the personal needs of an individual entrepreneur is officially enshrined in the new Directive of the Central Bank of the Russian Federation No. 3073-U as one of the permissible purposes for spending cash received at the cash desk for goods, works, and services sold.
Let me remind you that the previously effective Directive No. 1843-U did not contain direct permission for the payment of funds from the cash register for the personal needs of an individual entrepreneur, however, a ban on such payments was also not established. In this regard, doubts arose about the legality of issuing cash for the personal needs of an individual entrepreneur. The new Directive of the Central Bank of the Russian Federation “On cash payments”, effective from 06/01/2014, eliminates these doubts and clearly allows individual entrepreneurs to issue cash for personal needs not related to business activities.
In addition, the new procedure for cash payments specifies payments from the cash register to employees: payments included in the wage fund and social payments, as well as the issuance of cash on account. Previously, in addition to wages, stipends and travel allowances, “other payments to employees” were indicated, which caused discrepancies.
2. Limit amount for cash payments
The maximum amount of cash payments between participants in cash payments (legal entities and individual entrepreneurs) has not changed and remains equal to 100 thousand rubles within the framework of one agreement. However, the Directive of the Central Bank of the Russian Federation, in force since June 1, 2014, clarifies that this restriction applies both during the validity period of the contract and at the end of the contract. For example, if the contract establishes a validity period, and at the end of the validity period the buyer (customer) has outstanding accounts payable, then the payment of this debt will also be subject to a limitation on the amount of cash payments.
! Note: Both the recipient and the payer of funds must comply with the established limit for cash payments. In this case, the limit applies to all payments within the framework of one agreement and does not matter:
! The limitation on the maximum amount of cash settlements is established in relation to settlements between participants in cash settlements who are legal entities and individual entrepreneurs. At the same time, in accordance with clause 5. Directive of the Central Bank of the Russian Federation No. 3073-U, cash payments in the currency of the Russian Federation and foreign currency between participants in cash payments and individuals are carried out without limiting the amount.
That is, if an organization or individual entrepreneur has entered into an agreement with an individual, for example, for the rental of property, then the limitation on the maximum amount of cash payments (100 thousand rubles) will not apply to payments under such an agreement.
3. Requirements for the procedure for payments from the cash desk for individual transactions.
Directive of the Central Bank of the Russian Federation No. 3073-U, which came into force on June 1, 2014, introduces a restriction on cash payments from the cash register. Certain types of settlements can be carried out exclusively at the expense of money received at the cash desk from the current account:
This restriction applies to settlements carried out both by legal entities and individual entrepreneurs, and with the participation of individuals. For example, under a real estate lease agreement with an individual, the tenant, who is an organization or individual entrepreneur, can pay rent in cash only if they are withdrawn from the current account.
According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation “violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts...” entails the imposition of an administrative fine:
for officials in the amount of 4,000 to 5,000 rubles;
for legal entities - from 40,000 to 50,000 rubles.
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1. Directive of the Central Bank of the Russian Federation dated October 7, 2013 No. 3073-U “On cash payments”
2. Directive of the Bank of Russia dated June 20, 2007 No. 1843-U “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur”
3. Code of Administrative Offenses of the Russian Federation
Find out how to read the official texts of these documents in the section
♦ Category: , .The Ministry of Justice of Russia registered the instruction of the Bank of Russia dated October 7, 2013 No. 3073-U “On making cash payments” (hereinafter referred to as Instruction No. 3073-U). It established new rules for making cash payments in rubles, as well as in foreign currency, in compliance with the requirements of currency legislation. This document came into force on June 1, 2014 (10 days after the day of its official publication in the Bank of Russia Bulletin). Let's consider how these innovations will affect individual entrepreneurs.
First, we will determine the circle of persons who are not subject to the rules we are considering for cash payments.
So, Directive No. 3073-U does not apply to cash payments with the participation of the Bank of Russia, as well as to (clause 1 of Directive No. 3073-U):
By general rule individual entrepreneurs do not have the right to spend cash received in their cash registers for goods sold, work performed or services provided by them, as well as funds received as insurance premiums. An exception is made for (clause 2 of Instructions No. 3073-U):
Of all the above, what deserves special attention is that the possibility of issuing cash for the personal (consumer) needs of an individual entrepreneur is now officially spelled out. However, this situation has a flip side to the coin. It concerns primarily businessmen in common system taxation, “simplified” and Unified Agricultural Tax with the object “income minus expenses”. If they take cash for personal needs, then this amount will increase their taxable income and they will have to pay personal income tax on it if the businessman works on the general taxation system, or a single tax if the simplified tax system and unified agricultural tax are used. This is due to the fact that amounts withdrawn for personal purposes are not taken into account in expenses, and accordingly, taxable income will increase. If a businessman pays UTII, works on a patent taxation system, Unified Agricultural Tax or Simplified Tax System with the object of taxation being “income,” then the withdrawn funds will not affect his tax burden in any way. Since in the first two cases they are calculated from potential income, and with the “income” simplified tax system or unified agricultural tax, expenses are not taken into account and the tax on this amount will be paid in any case.
For your information
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If an entrepreneur needs money for personal needs, the easiest way is to transfer it from your current account to a bank card. With this maneuver you can kill two birds with one stone: do not pay interest to the bank for withdrawing cash and do not draw up cash documents (). Filling out payment order, in the “payment purpose” field you will need to write: “transfer to a card account (indicate its number), full name. entrepreneur, for personal purposes." In the checkbook they write more briefly: “for personal purposes.”
In Directive No. 3073-U, controversial norms also appeared. According to the previous rules, merchants could spend cash proceeds, in particular, on wages, other payments to employees (including social benefits) and travel expenses. This follows from clause 2 of the Bank of Russia instructions No. 1843-U dated June 20, 2007 “On the maximum amount of cash payments and the expenditure of cash received at the cash desk of a legal entity or the cash desk of an individual entrepreneur” (hereinafter referred to as Instructions No. 1843-U). Now we are talking exclusively about payments to employees included in the wage fund, and social payments, as well as the issuance of money on account (clause 2 of Instructions No. 3073-U). So it is not entirely clear how employees should be compensated for overexpended travel allowances. It can be assumed that these payments would include the clause “payment for goods (except for securities), work, and services.” If this is not the case, then funds for these purposes will have to be received from the bank.
Clause 4 of Instructions No. 3073-U stipulates cases in which cash issuance is carried out at the expense of funds received by the entrepreneur’s cash desk from his bank account. We are talking here about settlements between individual entrepreneurs and individuals (not individual entrepreneurs) for transactions with securities, under real estate lease agreements, for the issuance (repayment) of loans (interest on loans), as well as for the organization and conduct of gambling. Of the listed operations, merchants most often encounter operations involving the issuance and repayment of loans, as well as the rental of real estate. For these transactions, the entrepreneur will need to confirm that the money to pay for them has been received at the cash desk from his bank account.
For your information
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Officials have not previously allowed cash proceeds to be spent on issuing loans, for example, to employees, citing the fact that this operation is not named in the list of expenses on which cash proceeds can be spent in accordance with Directive No. 1843-U (letter of the Central Bank of the Russian Federation dated December 4, 2007 No. 190-T). The judges also supported this position. An example of this is the resolution of the Federal Antimonopoly Service of the West Siberian District dated May 27, 2010 in case No. A03-14966/2009. However, even if a businessman spends money for other purposes, there is a chance that penalties will be avoided. The thing is that the statute of limitations for violations of cash discipline is two months (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Therefore, if tax inspectors check the entrepreneur after the expiration of the specified period and issue a fine, then their actions can be challenged.
As before, cash payments in rubles and foreign currency between entrepreneurs and individuals are carried out without limiting the amount (clause 5 of Instructions No. 3073-U). For all other cases (individual entrepreneur with individual entrepreneur, individual entrepreneur with organization), cash payments within the framework of one agreement can be made in an amount not exceeding 100 thousand rubles. If the amount of the contract is stated in foreign currency, then we are talking about an amount equivalent to 100 thousand rubles. at the official exchange rate of the Bank of Russia on the date of cash payments. Moreover, it is clarified that the specified limit is relevant both during the validity period of the contract and after the expiration of its validity period (clause 6 of Instructions No. 3073-U).
So, in fact, the cash payment limit will remain the same (100 thousand rubles).
As before, without taking into account the maximum amount, cash payments are made for issuance to employees on account, payments to employees included in the wage fund, and social expenses. At the same time, unlimited issuance of “cash” for the personal (consumer) needs of an individual entrepreneur not related to his business activities has been legalized (clause 6 of Instructions No. 3073-U).
Federal Law of July 10, 2002 N 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia)” (Collected Legislation of the Russian Federation, 2002, N 28, Art. 2790; 2003, N 2, Art. 157; N 52, Art. 5032, Art. 2711; Art. 2005, Art. 2426; ; 2007, Art. 10; Art. 1151; Art. 2008, Art. , art. 6231, no. 29, art. 3629; N 27, article 3873; article 2012, article 6954; article 7607; No. 14, Article 1649; No. 27, Article 3476, No. 3084, Article 6975 in the Russian Federation in the currency of the Russian Federation, as well as in foreign currency in compliance with the requirements of the currency legislation of the Russian Federation.
In order to streamline the acts of the Bank of Russia in connection with the entry into force of Bank of Russia Directive No. 3073-U dated October 7, 2013 “On Cash Payments”, registered by the Ministry of Justice of the Russian Federation on April 23, 2014 (Bulletin of the Bank of Russia dated May 21, 2014 year N 45), and Directive of the Bank of Russia dated October 16, 2013 N 3076-U “On invalidating certain regulations of the Bank of Russia”, registered by the Ministry of Justice of the Russian Federation on May 12, 2014 (Bulletin of the Bank of Russia dated May 21, 2014 N 45), are cancelled.
