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Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution of Higher Professional Education "Ural State Economic University"

Center for Distance Education

Test

discipline: Financial law

on topic: option 4

Performer: student

Specialty of State Medical University

YURG Group -13 Arm

Kazantseva Irina Aleksandrovna

Ekaterinburg 2014

Zluck1

Chief accountant of Ogma CJSC Ivanov P.S. untimely reported to the tax authority information about the opening of a current account by Ogma CJSC in one of the commercial banks.

In accordance with the Charter of JSC "Ogma", the representative of the Company in relations regulated by the legislation on taxes and fees is the chief accountant of the company.

In this regard, General Director of Ogma CJSC Sidorov S.P. decided that the subject of financial and legal liability under Art. 118 of the Tax Code of the Russian Federation for violating the deadline for submitting information about opening a bank account is the chief accountant Ivanov P.S., as the legal representative of the company.

Did the CEO make the right decision?

Solution:

Based on liability for non-compliance with notification rules, if the chief accountant untimely informed the tax inspectorate about opening a bank account, the organization ZAO Ogma may be fined 5,000 rubles. (Article 118). In addition, the general director of Ogma CJSC may also be held administratively liable. He may be charged a fine of 1,000 to 2,000 rubles. (Article 15.3).

In this case, the general director made the right decision, because in accordance with the Charter of Ogma CJSC, the representative of the Company in relations regulated by the legislation on taxes and fees is the chief accountant of the company, and he will be punished under Article 118

Let’s imagine that the inspectorate may consider that the report was not submitted at all and fine the organization, even if the document was submitted to the tax office in a timely manner, but in a random form or on an old form. (Article 23. Responsibilities of taxpayers (payers of fees). But if you sent a message to the inspectorate about opening an account within the prescribed period, but made a mistake, for example, in the account number, the organization cannot be held liable. (Resolutions of the Federal Antimonopoly Service of the North-Western Territory dated 07/10/2008 N A56-48250/2007; FAS North Caucasus Region dated 10/02/2007 N F08-6025/2007-2375A)

Article 118. Violation of the deadline for submitting information on opening and closing a bank account

1. Violation by a taxpayer of the deadline established by this Code for submitting information to the tax authority about opening or closing an account in any bank (as amended by Federal Law No. 154-FZ of July 9, 1999) entails a fine in the amount of five thousand rubles.

2. Excluded. - Federal Law of July 9, 1999 N 154-FZ.

Article 15.3 Violation of the deadline for registration with the tax authority

[RF Code of Administrative Offences] [Chapter 15] [Article 15.3]

1. Violation of the established deadline for filing an application for registration with a tax authority - entails a warning or the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles.

2. Violation of the established deadline for filing an application for registration with a tax authority, associated with conducting activities without registration with a tax authority, shall entail the imposition of an administrative fine on officials in the amount of two thousand to three thousand rubles.

Note. Administrative liability established in relation to officials in this article, articles 15.4 - 15.9, 15.11 of this Code applies to the persons specified in article 2.4 of this Code, with the exception of citizens carrying out entrepreneurial activities without forming a legal entity.

Task2

The Accounts Chamber of the Russian Federation, on its own initiative, decided to conduct a financial audit of the Center for Russian-French Partnership. As a result of the audit, the Accounts Chamber of the Russian Federation discovered that the Center had illegally received more than $6 million from the budget. In connection with this, the Accounts Chamber of the Russian Federation gave an order to suspend all types of financial payment and settlement transactions on the Center’s accounts.

Is the decision of the Accounting Chamber legal?

Solution:

In this case, the decision of the Accounts Chamber is unlawful, since Art. 24 of the Federal Law “On the Accounts Chamber of the Russian Federation” states that: “When violations are detected at the inspected objects in economic, financial, commercial and other activities that cause direct immediate damage to the state and therefore require immediate suppression, as well as in cases of deliberate or systematic non-compliance with the procedure and deadlines for considering submissions from the Accounts Chamber, creating obstacles to carrying out control activities, the Accounts Chamber has the right to give mandatory instructions to the administration of inspected enterprises, institutions and organizations.” That is, in this case (detection of illegal receipt of more than 6 million dollars from the budget), the Accounts Chamber could only give a mandatory order.

The decision of the Accounts Chamber to suspend all types of financial payment and settlement transactions on the accounts of the Center for Russian-French Partnership could be issued (in agreement with the State Duma) only in the event of repeated non-fulfillment or improper execution of the instructions of the Accounts Chamber, which follows from Article 24 of the Federal Law "On Accounts Chamber of the Russian Federation": "In case of repeated non-fulfillment or improper execution of the instructions of the Accounts Chamber, the Board of the Accounts Chamber may, in agreement with the State Duma, decide to suspend all types of financial payment and settlement transactions on the accounts of audited enterprises, institutions and organizations."

Task3

In the reporting quarter, federal budget revenues actually received exceeded the approved level by 12%. In this regard, in October of the current financial year, the Government of the Russian Federation prepared a bill on introducing amendments and additions to the Law of the Russian Federation “On the Federal Budget”, in accordance with which it was planned to finance certain budget expenditure items in excess of the established allocations. However, this bill was rejected by the State Duma of the Russian Federation and sent for revision. Reconsideration of the said bill was scheduled for December of the current fiscal year.

Solution:

1. In the event of an increase in expected revenues to the federal budget, which may lead to a change in funding compared to the approved federal budget by more than 10 percent of annual assignments, the Government of the Russian Federation submits to the State Duma a draft federal law on amendments and additions to the federal law on the federal budget along with the following documents and materials:

· a report on the execution of the federal budget for the period of the current financial year, including the last month preceding the month during which the specified bill is introduced;

· reports of federal executive authorities collecting federal budget revenues for the period of the current financial year, including the last month preceding the month during which the specified bill is introduced;

· a report on the use of funds from the reserve fund of the Government of the Russian Federation and the reserve fund of the President of the Russian Federation;

· reports of the Ministry of Finance of the Russian Federation and other authorized bodies on the provision and repayment of budget loans;

· analysis of the reasons and factors that determined the need to introduce amendments and additions to the federal law on the federal budget.

2. The State Duma considers the said bill on an extraordinary basis within 15 days in three readings.

3. The first reading of the draft federal law on amendments and additions to the federal law on the federal budget on the grounds set out in paragraph 1 of this article in the State Duma must take place no later than two days from the date of introduction of the said bill. When considering the said bill in the first reading, the report of the Government of the Russian Federation and the report of the Accounts Chamber of the Russian Federation on the state of revenue receipts and funds from borrowing into the federal budget are heard. When considering the said bill in the first reading, the State Duma takes it as a basis and approves the new main characteristics of the federal budget.

4. The second reading of the draft federal law on amendments and additions to the federal law on the federal budget must take place no later than five days from the date of adoption of the said bill in the first reading. When considering this bill in the second reading, the volumes of allocations are approved for sections and subsections of the functional and departmental classifications of budget expenditures of the Russian Federation.

5. The third reading of the draft federal law on amendments and additions to the federal law on the federal budget must take place no later than three days from the date of adoption of the said bill in the second reading. In the third reading, the bill is put to a vote as a whole.

6. If the draft federal law on introducing amendments and additions to the federal law on the federal budget is not adopted within the specified period, the Government of the Russian Federation has the right to a proportional reduction in federal budget expenditures pending the adoption of a legislative decision on this issue, provided that the federal law on the federal the budget does not provide otherwise.

Task4

The draft law “On the Federal Budget” for the next financial year provides that part of the federal budget’s own tax revenues will be transferred by the budgets of the constituent entities of the Russian Federation.

Solution:

Own budget revenues are types of income assigned on a permanent basis, in whole or in part, to the relevant budgets by the legislation of the Russian Federation.

Own budget revenues include:

· tax revenues assigned to the relevant budgets, budgets of state extra-budgetary funds by the legislation of the Russian Federation;

· non-tax revenues;

· other non-tax income, as well as gratuitous transfers.

Financial assistance is not the own income of the corresponding budget, the budget of the state extra-budgetary fund.

Task5

JSC Vizavi purchased a batch of household appliances. The entire batch, with the exception of the Minsk refrigerator, was sold to employees of the same joint-stock company. Two years later, the council of the joint-stock company decided to donate an unrealized refrigerator that had not been in use to employee Smirnova “for excellent performance at work.” But the price of the Minsk refrigerator has increased tenfold since its acquisition. The tax office included in Smirnova’s taxable income an amount equal to the difference between the last and original cost of the refrigerator. Smirnova turned to a law office for advice, considering the actions of the tax inspectorate to be illegal.

How to resolve the issue?

Solution:

In accordance with paragraph 1 of Art. 1 of the Tax Code of the Russian Federation, the legislation of the Russian Federation on taxes and fees consists of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it.

In paragraph 2 of Art. 1 of the Tax Code of the Russian Federation stipulates that the Tax Code of the Russian Federation establishes a system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation, including:

Types of taxes and fees levied in the Russian Federation;

Grounds for occurrence (change, termination) and procedure for fulfilling obligations to pay taxes and fees;

Forms and methods of tax control;

Responsibility for committing tax offenses, etc.

In Art. 9 of the Tax Code of the Russian Federation indicates the participants in relations regulated by the legislation on taxes and fees:

Taxpayers or fee payers;

Tax agents;

Tax authorities (federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies);

Customs authorities (federal executive body authorized in the field of customs affairs, subordinate customs authorities of the Russian Federation).

The main normative acts regulating liability for violations of tax legislation are the Tax Code of the Russian Federation, the Criminal Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation.

The system of taxes and fees of the Russian Federation includes federal, regional and local taxes and fees.

Exercise1

How is the financial legal personality of individuals, organizations, government bodies, the Russian Federation, and constituent entities of the Russian Federation expressed?

Solution:

The subject of financial law has financial legal personality and can, thanks to this, participate in a specific financial legal relationship.

The concept of “subject of financial law” is closely related to the concept of “subject of financial legal relations”, but these are different concepts. The subject of a financial legal relationship is the one who participates in a specific financial legal relationship and thus realizes his subjective duties and rights. A subject of financial law is not a participant in a specific financial legal relationship; he does not have specific subjective financial rights and obligations. A subject of financial law has the quality of financial legal personality, which gives him the opportunity to be a subject of financial legal relations. The concept of “financial legal personality” includes such concepts as “financial legal capacity” and “financial capacity”.

Financial capacity is the ability to have financial rights and responsibilities as provided by law. Financial capacity (and tortious capacity) is the ability of a person, independently or through legal representatives, to acquire, implement, change and terminate financial rights and obligations, as well as to be responsible for their non-fulfillment and unlawful implementation. In most cases, a person who is financially capable is also financially capable, i.e. capable of being held accountable for failure to fulfill financial obligations and unlawful exercise of financial rights. Therefore, in essence, financial tort is one of the aspects of financial capacity. However, there are situations where the structural elements of legal personality are distributed between two persons. An example is Art. 50 of the Tax Code of the Russian Federation, establishing the regime for fulfilling obligations to pay taxes and fees during the reorganization of a legal entity. From the analysis of this article it follows; that when a legal entity is reorganized, its tortious capacity passes to the successor. An example is an individual. For example, a minor has financial legal capacity from the moment of birth. However, in situations where a financial legal relationship arises, the financial capacity lacking in a minor (before reaching the age of 16) is realized through his legal representative.

The distinction between legal capacity and legal capacity is important for characterizing the financial legal personality of individuals as subjects of financial law, since the ability to acquire financial rights and fulfill financial obligations arises in individuals only upon reaching a certain age. In this regard, although they are financially capable, they are not financially capable until they reach a certain age.

For such subjects of financial law as government bodies, organizations (enterprises, budgetary institutions), legal personality represents legal capacity and legal capacity at the same time, i.e. "legal capacity". Its limits for organizations are determined by their financial rights and obligations, and for government bodies - by the competence in the field of financial activities established by law.

The subjects of financial law are very diverse. They are divided into three groups:

1) social and territorial entities;

2) collective subjects;

3) individual subjects.

Social-territorial entities include the Russian Federation as a whole and its constituent entities (state), as well as municipal entities.

Collective subjects include government bodies and organizations.

Individual subjects of financial law are individuals and sometimes officials.

The Russian Federation and its constituent entities predominate among the subjects of financial law. The Russian Federation as a whole and its constituent entities constitute a state. Therefore, the general characteristics of these subjects as subjects of financial law are largely derived from the characteristics of the state, which can be considered as a generalized subject of financial law.

The state (the Russian Federation as a whole and the constituent entities of the Russian Federation) is a subject of financial law, having competence in the field of financial activities, which is enshrined in the Constitution of the Russian Federation, the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, in the constitutions and charters of the constituent entities of the Russian Federation and other regulatory legal acts.

The competence of the state in the field of financial activity is most often expressed in its sovereign rights in this area, which, in particular, include: the right to establish taxes, approve budgets (federal and constituent entities of the Federation), etc. Consequently, the state, being a subject of financial law, most often acts as a ruling subject, i.e. sovereign. However, at the same time, the state often acts as an owner state, i.e. treasury. This is due to the fact that the sovereign rights of the state in the field of financial activities affect, first of all, the budget, state extra-budgetary funds, which are an integral part of the treasury. The treasury, in accordance with Art. 214 of the Civil Code of the Russian Federation is state property.

The sovereign rights of the Russian Federation include, first of all, its material budgetary rights. This follows from Art. 71 of the Constitution of the Russian Federation, which places the federal budget under the jurisdiction of the Russian Federation, as well as from a number of articles of the Budget Code of the Russian Federation, revealing the rights of the Russian Federation to the federal budget.

The material budgetary rights of the Russian Federation include:

a) the right to your own budget;

b) the right to receive budget revenues and include them in this budget;

c) the right to use budget funds;

d) the right to distribute budget revenues between the budgets of a given territory;

e) the right to education and use of trust or reserve funds within the budget.

These rights are enshrined in Art. 49, 54, 84, 133, 134, 135 and other articles. BC RF. The sovereign rights of the Russian Federation to its own budget are at the same time the right of state ownership, because according to paragraph. 2 clause 4 art. 214 of the Civil Code of the Russian Federation, funds from the corresponding budget constitute the state treasury.

Based on this, the Russian Federation, being a subject of material budgetary rights, acts simultaneously as a sovereign state and a treasury state.

The Russian Federation as a whole is a subject of financial law in relation to the right to issue money. Monetary issue, according to paragraph “g” of Art. 71 of the Constitution of the Russian Federation is the sovereign right of the Russian Federation. In addition, money emission is an integral part of the financial activity of the state, since the latter is based on the monetary system.

The subject of financial law is not only the Russian Federation, i.e. the state as a whole, but also the state in its parts, i.e. subjects of the Russian Federation, which are also vested with competence in the field of financial activities of the state, also exercise the sovereign rights of the state in this area and for which, according to Art. 214 of the Civil Code of the Russian Federation, the right of state ownership of budget funds is secured. Similar to the federal level, the subjects of the Russian Federation are subjects of financial law in relation to material budgetary rights, as well as the rights to consider and approve the budget. In addition, the constituent entities of the Russian Federation are subjects of financial law in relation to the rights to receive financial assistance from the federal budget (Article 135 of the Budget Code of the Russian Federation). It can be expressed in the form of grants, subventions, subsidies, and budget loans. Finally, the constituent entities of the Russian Federation are subjects of financial law in relation to the rights to establish regional taxes and fees, as well as a number of rights in the field of public credit, similar to the rights of the Russian Federation. This conclusion clearly follows from the constitutions and charters of the constituent entities of the Russian Federation, as well as other financial legislation. Thus, the constitutions and charters of the constituent entities of the Russian Federation establish the right of the constituent entities of the Russian Federation to their own budget; in the constitutions and charters of the constituent entities of the Russian Federation, as well as in Art. 12 of the Tax Code of the Russian Federation secures the right of subjects of the Russian Federation to establish regional taxes and fees. Furthermore, in accordance with Art. 99 of the Budget Code of the Russian Federation, subjects of the Russian Federation have the right to issue debt obligations that are secured by the treasury of the subject of the Russian Federation.

The Russian Federation and the constituent entities of the Russian Federation, being subjects of financial law, enter into specific financial legal relations. In this case, they become the subjects of these financial legal relations and act as authorized state bodies.

In addition to the Russian Federation and the constituent entities of the Russian Federation, municipalities are included in the classification series “social-territorial entities” as subjects of financial law.

The Federal Law “On the financial foundations of local self-government in the Russian Federation” determines that a municipal entity is a subject of financial law in relation to: the rights to form and execute the local budget; establishment of local taxes and fees; issuance of municipal loans, as well as the obligations and rights associated with these rights (Articles 5, 8 and 15).

In addition, according to Art. 139 of the Budget Code of the Russian Federation, as well as the above-mentioned Federal Law, from the budget of a constituent entity of the Russian Federation the local budget is allocated:

a) funds from the fund for financial support of municipalities;

b) subventions and other forms of assistance provided for by the budget legislation of the constituent entity of the Russian Federation.

In all of the above cases, municipalities (i.e. the population), being the subject of financial law, act in financial legal relations in the person of representative and relevant executive bodies of local government.

Individuals as subjects of tax law include citizens of the Russian Federation, foreign citizens and stateless persons, as well as individual entrepreneurs (Article 11 of the Tax Code of the Russian Federation).

The financial legal personality of an individual is determined by his legal capacity and legal capacity. The essence of the financial legal capacity of an individual lies in the will of the state, i.e. the state recognizes a person as having legal capacity, which means it introduces him into the sphere of relations regulated by law as an active unit, i.e. one that is capable of having legal rights and obligations in relation to certain objects. The financial legal capacity of individuals, like their legal capacity in other branches of law, arises from the moment of birth and is a general, abstract prerequisite for legal ownership.

If the essence of the legal capacity of an individual is the state will, then its content is revealed in the range of those rights and obligations that the person is capable of having. The state recognizes a person not just as legally capable, but as legally capable within certain boundaries that are determined by the state. The financial capacity of an individual is characterized primarily through his legal obligations. This is explained by the peculiarities of financial and legal regulation. The state, when establishing financial and legal norms, is interested in their strict implementation by all entities to whom they are addressed. Moreover, the degree of state interest in the implementation of these norms is so great that in the course of financial and legal regulation the state uses the method of government regulations. It manifests itself, in particular, in the fact that the state calls on subjects to comply with financial and legal norms primarily through the establishment of positive connections.

The obligations and rights of an individual, through which his financial legal capacity is revealed, are recorded, in particular, in Art. 21, 23 and 24 of the Tax Code of the Russian Federation.

The financial legal capacity of an individual is achieved through legal capacity, which is the ability of a person to exercise legal rights and obligations through his actions.

The financial capacity of an individual performs two main functions: legal and social. The first is that the financial capacity of an individual is a means of realizing his financial capacity. The social function of financial capacity is manifested in providing the individual with the opportunity to fulfill his tax obligations to the state and bear responsibility for unlawful behavior.

The legal capacity of an individual in all branches of law occurs upon reaching a certain age.

In financial law, the age at which an individual becomes financially capable is not defined. However, in paragraph 2 of Art. 107 of the Tax Code of the Russian Federation determines the age of onset of tax delinquency of an individual - 16 years. Considering that delictual capacity is a component of legal capacity, it can be argued that tax capacity in general for an individual arises from the age of 16.

Individuals, as subjects of tax law, act primarily as taxpayers. This conclusion follows from Art. 19 of the Tax Code of the Russian Federation, which established that taxpayers and payers of fees are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and (or) fees, respectively.

Individuals, in accordance with current legislation, are payers of personal income tax, personal property tax, excise taxes, value added tax, etc.

Individuals are subjects of tax law, also acting as tax agents (Article 24 of the Tax Code of the Russian Federation). This conclusion follows from an analysis of the legislation, which in a number of cases has assigned the duties of tax agents to individuals. So, in particular, entrepreneurs paying income to citizens are required to calculate, withhold and transfer to the budget the amount of personal income tax, and to the Pension and other extra-budgetary funds - the amount of the unified social tax.

The legal personality of an individual acting as a tax agent is revealed through the same rights that a taxpayer has (Article 21 of the Tax Code of the Russian Federation), as well as the obligations set forth in Art. 24 Tax Code of the Russian Federation.

We list the main ones:

1) correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury;

2) notify in writing the tax authority at the place of your registration about the impossibility of withholding tax and the amount of the taxpayer’s debt within one month from the day the tax agent became aware of such circumstances;

3) keep records of accrued and paid income to taxpayers, calculated, withheld and transferred taxes to the budget system of the Russian Federation, including for each taxpayer;

4) submit to the tax authority at the place of registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes;

5) for four years, ensure the safety of documents necessary for the calculation, withholding and transfer of taxes.

In addition, in a number of cases, individuals are subjects of financial law in relation to the rights to receive funds from state budget funds.

In most cases, the financial legal personality of an individual is characterized by the presence (coincidence) of legal capacity and legal capacity in one person, but in some cases their discrepancy is possible. This occurs in cases where minors are the owners of property and income that are the subject of taxes and fees. In this case, until these persons achieve tax capacity, i.e. 16 years old, their legal representatives acquire tax rights on their behalf and bear tax obligations. According to paragraph 2 of Art. 27 of the Tax Code of the Russian Federation, legal representatives of a taxpayer - an individual - are recognized as persons acting as his representatives in accordance with the civil legislation of the Russian Federation, i.e. parents, adoptive parents, guardians and trustees (Articles 26, 28 of the Civil Code of the Russian Federation).

Exercise2

The composition of expenditures of the budget system is determined by the tasks and functions of the state. Based on this, reveal the main areas of expenditure financed from the federal budget.

Solution:

The departmental classification of federal budget expenditures is a grouping of expenditures that reflects the distribution of budget funds among the main managers of federal budget funds.

The list of main managers of federal budget funds is approved by federal law.

Federal budget expenditures by the main managers of federal budget funds by sections, subsections, target items and types of expenditures of the functional classification of expenditures of the budgets of the Russian Federation, groups of expenditures, subject items, sub-items and elements of expenditures of the economic classification of expenditures of the budgets of the Russian Federation are approved by the federal law on the federal budget for the next fiscal year.

In accordance with current legislation in the Russian Federation, the following types of expenses are financed exclusively from the federal budget:

· ensuring the activities of the President of the Russian Federation, the Federal Assembly of the Russian Federation, the Accounts Chamber of the Russian Federation, the Central Election Commission of the Russian Federation, federal executive bodies and their territorial bodies, other expenses for national government according to the list determined upon approval of the federal law on the federal budget for the next fiscal year;

·functioning of the federal judicial system;

·carrying out international activities in general federal interests (financial support for the implementation of interstate agreements and agreements with international financial organizations, international cultural, scientific and information cooperation of federal executive authorities, contributions of the Russian Federation to international organizations, other expenses in the field of international cooperation determined upon approval of the federal law on the federal budget for the next financial year);

· national defense and ensuring state security, implementing the conversion of defense industries;

·fundamental research and promotion of scientific and technological progress;

·state support for railway, air and sea transport;

·state support for nuclear energy;

·liquidation of consequences of emergencies and natural disasters on a federal scale;

·exploration and use of outer space;

· formation of federal property;

· servicing and repaying the public debt of the Russian Federation;

· compensation to state extra-budgetary funds for expenses on the payment of state pensions and benefits, other social benefits subject to financing in accordance with the legislation of the Russian Federation from the federal budget;

·replenishment of state reserves of precious metals and precious stones, state material reserves;

· holding elections and referendums of the Russian Federation;

Federal investment program;

· ensuring the implementation of decisions of federal government bodies that led to an increase in budget expenditures or a decrease in budget revenues of budgets of other levels;

· ensuring the implementation of certain state powers transferred to other levels of government;

·financial support for constituent entities of the Russian Federation;

·official statistical records;

·other expenses.

Exercise3

right to regulate currency relations

Please tell us to what extent and on the basis of what legal acts the export of currency from the Russian Federation to individuals (residents and non-residents) is permitted.

Solution:

Legal regulation of currency relations has been and continues to be one of the most important areas of the state’s financial activities.

The Soviet Union had an absolute state currency monopoly. Its essence was that the ownership of currency values, as well as the right to carry out currency transactions, belonged exclusively to the state. The main sources of foreign exchange assets were income from exports, amounts of attracted loans, as well as accumulated internal reserves (natural precious stones, precious metals).

The use of foreign currency assets (foreign exchange earnings from exports, amounts of attracted foreign currency loans and accumulated gold and foreign exchange reserves) was carried out on a planned basis. The circulation of currency and currency values ​​within the country was prosecuted under criminal law.

During the period of the state's currency monopoly, there was no currency regulation in the country in the sense as it is currently understood. After all, this kind of regulation presupposes the independence of subjects, who are placed within a certain framework and in the process of foreign exchange transactions must comply with certain “rules of the game.” Since in the USSR there was no independence of subjects in the area under consideration, and each currency transaction was strictly regulated, then at that time it was not about state regulation, but about the state “administration” of currency transactions.

As a result, a situation arises when legal entities and individuals are recognized as the owners of currency transactions and acquire the right to carry out transactions with these values. Naturally, subject to certain rules, the totality of which is called currency regulation.

The transition of the Russian economy to market relations, its gradual integration into the world economy and international financial structures, the consistent decentralization of foreign economic relations of Russian enterprises with foreign partners make knowledge of the mechanism for regulating currency relations in Russia and beyond its borders extremely relevant. This mechanism, which has an economic nature (it is based on objectively determined economic processes), appears in any state in legal form.

It should be emphasized that outside the framework of the existing system of regulatory legal acts it is impossible to talk about the mechanism for regulating currency relations in any state. In the scientific literature, the mentioned system is called “currency legislation”. This term in a broad sense covers not only laws, but also any other by-laws of a regulatory nature.

Currency regulation is a measure of the economic policy of the Russian Federation aimed at ensuring the implementation of a unified state currency policy. Another definition can be given. If foreign exchange regulation is part of foreign exchange policy aimed at establishing the procedure for conducting transactions with foreign currency values ​​and consisting of a set of legislative, economic and organizational measures, then foreign exchange control is actually control over compliance with the rules established during the implementation of foreign exchange policy.

Foreign exchange regulation and foreign exchange control are carried out on the basis of certain principles. The main principles of currency regulation and currency control in the Russian Federation are:

1) priority of economic measures in the implementation of state policy in the field of currency regulation;

2) exclusion of unjustified interference by the state and its bodies in foreign exchange transactions of residents and non-residents;

3) unity of the foreign and domestic monetary policy of the Russian Federation;

4) unity of the system of currency regulation and currency control;

5) provision by the state of protection of the rights and economic interests of residents and non-residents when carrying out currency transactions.

The object of currency regulation is the social relations that arise in the process of circulation of currency, currency values ​​and settlements in Russian currency between residents and non-residents. The legal norms that determine the procedure for carrying out foreign exchange transactions perform two main functions - regulatory and control.

The regulatory function of currency legislation comes down, first of all, to determining the scope of rights and obligations of persons involved in currency transactions. Operations that involve the transfer of ownership and other rights to currency values ​​are called foreign exchange.

Each state has its own currency system, that is, a form of organization of currency relations enshrined in national legislation. The basis of the national currency system is the country's legally established monetary unit.

The definition of the concepts “currency” and “currency values” is contained in Art. 1 of the Federal Law of the Russian Federation “On Currency Regulation and Currency Control”.

The currency of the Russian Federation, according to the Law, includes banknotes in the form of banknotes and coins of the Bank of Russia that are in circulation as a legal means of cash payment on the territory of the Russian Federation, as well as these banknotes that are withdrawn or withdrawn from circulation but subject to exchange. In addition, funds are in bank accounts and bank deposits.

The currency of the Russian Federation also includes domestic securities, which consist of issue-grade securities, the nominal value of which is indicated in the currency of the Russian Federation and the issue of which is registered in the Russian Federation. These may also include other securities certifying the right to receive the currency of the Russian Federation, issued on the territory of the Russian Federation.

Currency values ​​- foreign currency and foreign securities. Legislation includes foreign currency as banknotes, treasury notes, coins that are in circulation and are legal means of cash payment on the territory of the relevant foreign state (group of foreign states), as well as those banknotes that are withdrawn or withdrawn from circulation but subject to exchange. .

Foreign currency can also be considered funds in bank accounts and bank deposits in monetary units of foreign countries and international monetary or account units. External securities - securities, including those in non-documentary form, which are not classified as domestic securities in accordance with this Federal Law, also refer to foreign currency.

The regulatory framework for the currency regulation mechanism consists of federal laws and numerous by-laws, as well as international treaties of the Russian Federation. These primarily include the Federal Law of the Russian Federation “On Currency Regulation and Currency Control”, the Customs Code of the Russian Federation, the Federal Law “On State Regulation of Foreign Trade Activities”, the Federal Law “On Banks and Banking Activities”, the Federal Law “On the Central Bank of the Russian Federation”. Federation" and other legislative acts.

In pursuance and development of existing laws, an array of by-laws is being formed containing norms that regulate currency relations in the Russian Federation.

A form of currency control is a way of concretely expressing and organizing control actions. Depending on the time of control, there are three main forms of control - preliminary, current and subsequent. All of them are closely interconnected, reflecting the continuous nature of control.

The methods of currency control mean the techniques and methods of its implementation (observation, verification, examination, analysis, audit).

It should be noted that since the beginning of 1991, the domestic foreign exchange market - interbank and exchange, which was previously in its infancy, has been rapidly developing. Many restrictions were removed from transactions involving the purchase and sale of cash foreign currency by individuals through authorized banks.

The collapse of the USSR and the formation of the sovereign state of the Russian Federation led to the need for Russia to pursue an independent economic policy, including monetary policy and currency policy as a component of the latter. In this regard, and also taking into account that many provisions of the USSR Law “On Currency Regulation” actually (but not legally) ceased to apply (for example, Articles 6, 7, 8, 11, 12, 19 of the Law), the task of developing and the speedy implementation of a similar law in the Russian Federation. The adoption by the Supreme Council of the Russian Federation on October 9, 1992 of the Law of the Russian Federation “On Currency Regulation and Currency Control” No. 3615-1 opened a new stage of currency regulation and currency control in Russia.

It should be noted that on June 18, 2004, almost all articles of this Law lost force due to the entry into force of the new Law of the Russian Federation No. 173-F3 of December 10, 2003 “On Currency Regulation and Currency Control.”

The new Law has largely lost the character of a framework normative act; most of its norms are filled with specific and very liberal content. The most significant of the restrictions provided for by the Law are temporary and should cease to apply on January 1, 2007.

Currently, this is a heterogeneous regulatory complex, including acts of various legal natures.

According to Art. 71 of the Constitution of the Russian Federation, the adoption of currency legislation falls within the exclusive competence of federal government bodies and is not within the competence of the constituent entities of the Russian Federation.

This Federal Law establishes the legal basis and principles of currency regulation and currency control in the Russian Federation, the powers of currency regulation authorities, and also defines the rights and obligations of residents and non-residents in relation to the ownership, use and disposal of currency values, as well as the rights and obligations of non-residents in relation to the ownership , use and disposal of the currency of the Russian Federation and domestic securities, rights and obligations of currency control authorities and currency control agents.

The specificity of currency legislation is that general legal categories of subjects are not entirely suitable for this issue. Currency legislation uses categories of subjects not known to civil law in general, namely: residents and non-residents.

Residents:

a) individuals who are citizens of the Russian Federation, with the exception of citizens of the Russian Federation recognized as permanent residents of a foreign state in accordance with the legislation of that state;

b) foreign citizens and stateless persons permanently residing in the Russian Federation on the basis of a residence permit provided for by the legislation of the Russian Federation;

c) legal entities created in accordance with the legislation of the Russian Federation;

d) branches, representative offices and other divisions of residents specified in paragraphs located outside the territory of the Russian Federation. “c” of this paragraph;

e) diplomatic missions, consular offices of the Russian Federation and other official missions of the Russian Federation located outside the territory of the Russian Federation, as well as permanent missions of the Russian Federation at interstate or intergovernmental organizations;

f) the Russian Federation, constituent entities of the Russian Federation, municipalities that act in relations regulated by this Federal Law and other federal laws and other regulatory legal acts adopted in accordance with it.

Non-residents:

a) individuals who are not residents in accordance with subparagraphs “a” and “b” of paragraph 6 of this part;

b) legal entities created in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;

c) organizations that are not legal entities, created in accordance with the laws of foreign states and located outside the territory of the Russian Federation;

d) diplomatic missions, consular offices of foreign states accredited in the Russian Federation and permanent missions of these states to interstate or intergovernmental organizations;

e) interstate and intergovernmental organizations, their branches and permanent missions in the Russian Federation;

f) branches, permanent missions and other separate or independent structural divisions of non-residents specified in paragraphs. “b” and “c” of this paragraph. The importance of distinguishing these categories of entities is that, depending on the type, the legal regime for their currency transactions is different.

This Law does not disclose the characteristics of residents and non-residents, so we will consider them in more detail. It is clear that in relation to individuals, the criterion of citizenship has no significance in determining their status as a resident or non-resident, however, the Law does not answer the question of what is considered the permanent place of residence of an individual.

According to paragraph 1 of Art. 20 of the Civil Code of the Russian Federation, the place of residence is recognized as the place where a citizen permanently or primarily resides. It is unclear from this formulation when an individual is considered permanently residing in a place. We need a completely clear and unambiguous criterion, which can only be found in tax legislation, and not in general civil legislation. In accordance with tax legislation, all tax payers, regardless of whether they are Russian citizens, foreign citizens or stateless persons, are divided into two categories: those who have permanent residence in the Russian Federation or those who do not. The first category includes those who live in the Russian Federation for a total of at least 183 days a year, even with interruptions in time. Such persons are residents within the framework of tax legislation. The second category includes those who live in Russia for less than 183 days a year, therefore, they have non-resident status.

Due to the fact that Russian legislation does not contain a complete and industry-wide concept of permanent residence, it is possible to apply the interpretation followed by the tax authorities of all states in accordance with the recommendations of the Organization for Economic Cooperation and Development. A person is presumed to be domiciled in a State if he has a permanent home in that State, has the closest personal and economic ties to that State, and habitually resides in that State. In the meantime, the interpretation of the concept of “permanent residence” is contained in interstate tax agreements concluded by Russia with other states. It would be advisable to include a clear criterion in the Law to avoid ambiguous interpretation.

As for legal entities, the basis for classifying them into the categories of “residents” and “non-residents” is the criterion of “residence”, generally recognized in international private law. Residents of the Russian Federation are legal entities created in accordance with the legislation of the Russian Federation and located in the Russian Federation. In private international law, the location of a legal entity refers to the location of its management bodies. Thus, when determining the circle of resident individuals as subjects of currency relations, the citizenship criterion does not have any significance, but the criterion of permanent residence is taken into account. In relation to legal entities, when determining their status, the criterion of “settled residence” is used.

Having examined the specifics of the subjects of currency relations, I will dwell on the characteristics of their object. It is the object that determines the features of those relations between subjects that we call “currency”. In its most general form, the peculiarity is that their object is always currency values.

The Law of the Russian Federation “On Currency Regulation and Currency Control” gives a very narrow definition of currency values, while the Regulations on the procedure for the import into and export from the Russian Federation of foreign currency and securities in foreign currency by authorized banks (approved by the Order of the State Customs Committee of the Russian Federation dated May 19, 1993 g., as amended on January 31, 1997) reveals its contents in detail. Analyzing these two documents, we can draw the following conclusion about the content of the object of currency relations - currency values. Currency values ​​include:

1) foreign currency, i.e. banknotes in the form of banknotes, treasury notes, coins in circulation and being legal tender in the relevant foreign state, as well as banknotes withdrawn or withdrawn from circulation, but subject to exchange; funds in accounts in foreign monetary units and international monetary or settlement units;

2) securities in foreign currency. These include three groups:

Payment documents (checks, promissory notes, drafts, letters of credit, credit card impressions, payment orders, other orders for payment);

Stock values ​​(shares, bonds, certificates);

Other debt obligations (certificates of deposit and savings, letters of guarantee, etc.);

3) precious metals - gold, silver, platinum and platinum group metals in any form and condition, with the exception of jewelry and other household items, as well as scrap;

4) natural precious stones - diamonds, rubies, emeralds, sapphires, alexandrites in raw and processed form, as well as pearls, with the exception of jewelry and other household products made from these stones and scrap of such products.

The identification of four categories of objects of currency relations is necessary due to the fact that the legal regulation of the procedure for performing transactions with each type of currency value is different. For example, the procedure for conducting currency transactions with precious metals and stones is determined by the Government of the Russian Federation, within whose structure the Ministry of Finance is solely responsible for the circulation and use of these categories of currency assets in Russia and abroad. Legal regulation of the procedure for circulation and use of cash foreign currency and securities in foreign currency is within the competence of the Central Bank of the Russian Federation. This again reveals the specificity of the legal regulation of these relations.

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Legally, foreign exchange policy is formalized by the country's foreign exchange legislation - a set of legal norms regulating the procedure for carrying out transactions with foreign currency values ​​in Russia and abroad, as well as bilateral and multilateral agreements concluded between states on currency issues.
One of the means of implementing Russia's foreign exchange policy is foreign exchange regulation - state regulation of foreign exchange relations, publication of regulations, operational management and foreign exchange control by relevant government bodies, conclusion of international currency agreements. In the complex environment of socio-economic transformations, Russia's current foreign exchange policy is based on a combination of partial liberalization of foreign exchange transactions while maintaining foreign exchange restrictions and controls. Of the traditional forms of monetary policy known in world practice, currency restrictions are applied in Russia; regulation of the exchange rate regime; monetary policy in the form of foreign exchange interventions; management of gold and foreign exchange reserves; regulation of the degree of convertibility of the ruble. The main form of Russian currency policy is to limit transactions with foreign currency values, regulate the import and export of currency, including the Russian monetary unit - the ruble.
In this regard, the main regulatory significance among legislative acts in the field of currency transactions is the Law of the Russian Federation “On Currency Regulation and Currency Control” dated October 9, 1992, which establishes the principles of carrying out currency transactions in the Russian Federation, the powers and functions of currency regulation authorities and foreign exchange control, rights and obligations of legal entities and individuals in relation to the possession, use and disposal of currency values, liability for violation of currency legislation.
In accordance with this act, operations are distinguished that are directly related to the implementation of both foreign economic and investment activities. These include: 1) operations related to the transfer of ownership and other rights to currency values, including operations related to the use of foreign currency and payment documents in foreign currency as a means of payment; 2) import and shipment to the Russian Federation, as well as export and shipment from the Russian Federation of currency values; 3) implementation of international money transfers.
The Law of the Russian Federation “On Currency Regulation and Currency Control” all transactions related to foreign currency and securities in foreign currency are divided into current currency transactions and currency transactions related to the movement of capital. The first category of foreign exchange transactions includes transfers to and from the Russian Federation of foreign currency for making settlements without deferred payment for the export and import of goods, works and services, as well as for making settlements related to lending for export-import transactions for a period of no more than 180 days; obtaining and providing financial loans for a period of no more than 180 days; transfers to and from the Russian Federation of interest, dividends and other income on deposits, investments, loans and other operations related to the movement of capital; non-trade transfers to and from the Russian Federation, including transfers of wages, pensions, alimony, inheritances, as well as other similar transactions.
Foreign exchange transactions related to the movement of capital include: direct investments, that is, investments in the authorized capital of an enterprise in order to generate income and obtain the right to participate in the management of the enterprise; portfolio investments, that is, the acquisition of securities; transfers in payment of ownership of buildings, structures and other property, including land and its subsoil, classified as real estate under the laws of the country of its location, as well as other rights to real estate; provision and receipt of deferred payment for a period of more than 180 days for the export and import of goods, works and services; provision and receipt of financial loans for a period of more than 180 days; all other currency transactions not related to current currency transactions.
In addition, the Law provides for other provisions that are of fundamental importance for regulating the participation of economic entities in currency relations. Thus, two categories of persons are defined - residents and non-residents, and various conditions are established under which currency transactions of both categories can be carried out, depending on whether they are carried out by a person who is a resident or a non-resident.
In accordance with the provisions of paragraph 5 of Art. 1 of the Law “On Currency Regulation and Currency Control” residents include: individuals with permanent residence in the Russian Federation, including those temporarily located outside the Russian Federation; legal entities created in accordance with the legislation of the Russian Federation, located in the Russian Federation; enterprises and organizations that are not legal entities, created in accordance with the legislation of the Russian Federation, with a location in the Russian Federation; diplomatic and other official missions of the Russian Federation located outside the Russian Federation; branches and representative offices of resident enterprises and organizations located outside the Russian Federation with and without the status of a legal entity. The Law defines non-residents as individuals who have a permanent residence outside the Russian Federation, including those temporarily located in the Russian Federation; legal entities created in accordance with the laws of foreign states, with a location outside the Russian Federation; enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states, with a location outside the Russian Federation; foreign diplomatic and other official missions located in the Russian Federation, as well as international organizations, their branches and representative offices; branches and representative offices of non-residents, legal entities and organizations without the status of a legal entity located in the Russian Federation, created in accordance with the legislation of foreign states and located outside the Russian Federation.
The division of foreign exchange transactions established by law into the two above categories, as well as the distinction in relation to persons carrying out these operations (residents and non-residents), is of fundamental importance as a means of implementing the state foreign exchange policy by the Russian Federation. The conditions under which current foreign exchange transactions and transactions related to the movement of capital can be carried out are characterized by significant differences. So, on the basis of paragraph 1 of Art. 6 of the Law, residents have the right to carry out current currency transactions without restrictions. However, to carry out foreign exchange transactions related to the movement of capital, permission from the Central Bank of the Russian Federation is required. Non-residents are granted by law the right to transfer, import and send currency valuables to the Russian Federation without restrictions, subject to compliance with customs rules; sell and buy foreign currency in accordance with the rules established by the Bank of Russia. With regard to transfers, export and forwarding of currency valuables from the Russian Federation, the Law allows for these operations to be carried out without the permission of the Central Bank of the Russian Federation and the State Customs Committee of the Russian Federation only if these currency valuables were previously transferred, imported or sent to Russia or were acquired in Russia in accordance with the requirements of the law in question. In all other cases of transfer, export and transfer of currency valuables by non-residents from Russia, permission from the Central Bank of the Russian Federation and the State Customs Committee of the Russian Federation is required.
When carrying out foreign economic activity, all its participants, both residents and non-residents, use operations classified by current legislation as current currency transactions, the condition for which is compliance with the order and timing of their implementation. The procedure for conducting a current currency transaction is determined by the Government and the Central Bank of the Russian Federation and essentially boils down to the fact that the party carrying out the corresponding current currency transaction (transfer for settlement under a contract, receiving or issuing a loan, etc.) provides currency control agents, which are, in particular, authorized banks, documents confirming the reality of the transaction (contract, cargo customs declarations, etc.) and the fact that this currency transaction, which is necessary for the transaction, really belongs to the current category and is not related to the movement of capital. Establishing a limit period of 180 days for current foreign exchange transactions for lending export-import transactions and for receiving or providing loans is a necessary measure aimed at protecting the domestic foreign exchange market of Russia from unauthorized “leakage” of capital abroad.
Otherwise, as experts note, the possibility of using the following scheme, which provides for tools inherent in relations in a foreign economic transaction, would not be excluded: concluding contracts of a sham nature; transfer of foreign currency funds abroad to a non-resident counterparty; disruption of the supply of goods, performance of work, provision of services “through the fault” of a non-resident; lengthy pre-trial dispute resolution; return of the same amount of funds after a long time to the resident counterparty; the latter incurring significant losses, which implies a reduction in the tax base or bankruptcy of the resident, and as a result - the use of foreign currency for a long time abroad, receiving income from them, payment of taxes by the non-resident in favor of the non-resident’s host country and the Russian budget not receiving the amount of taxes and customs duties from the enterprise -resident of Russia.
With regard to foreign exchange transactions related to the movement of capital, the Law “On Currency Regulation and Currency Control” establishes significant restrictions for both residents and non-residents when performing these transactions. Clause 4 of Art. 8 of this Law determines that non-residents have the right to carry out operations that are not current and do not relate to the export or transfer from Russia of previously imported currency values, only in the manner established by the Central Bank and the State Customs Committee of the Russian Federation. Clause 2 of Art. 6 of the Law prescribes that foreign exchange transactions related to the movement of capital are carried out by residents in the manner established by the Central Bank of the Russian Federation.
As an example of how the Central Bank of the Russian Federation defines such a procedure for carrying out currency transactions related to the movement of capital, we refer to its letter “Basic principles for the Central Bank of the Russian Federation granting permission to Russian resident legal entities to participate in the capital of banks and other financial institutions abroad » dated April 28, 1993 No. 35, which established certain requirements for residents to obtain permission from the Bank of Russia to carry out operations related to the movement of capital: the resident bank has a general currency license for the right to carry out transactions in foreign currency; the forms of participation of “authorized banks” in the capital of banks and other financial institutions abroad have been determined; a minimum stake of 50 percent has been established, which would provide the resident with control over the activities of the foreign counterparty; the presence of an economic justification for the project and an indication of the purpose of capital export; the resident’s obligation to provide the Central Bank with financial and statistical reporting and other requirements that maximally prevent the unjustified export, “leakage” of capital abroad.
The requirements established by current law for the procedure for carrying out foreign exchange transactions related to the movement of capital are necessary economic measures that help protect the domestic foreign exchange market of the Russian Federation.
In accordance with the letter of the Central Bank of Russia dated October 25, 1994, the purchase by a Russian individual or legal entity of real estate, shares, securities, etc. abroad should have been carried out only with permission from the Central Bank of the Russian Federation. According to the Regulations on the procedure for carrying out certain foreign exchange transactions in the Russian Federation dated June 24, 1996 (as amended by the letter of the Central Bank of the Russian Federation dated February 3, 1997 and orders of the Central Bank of the Russian Federation dated August 27, 1997 and October 24, 1997), foreign exchange transactions were specifically regulated transactions within the framework of the acquisition of real estate. By Order of the Central Bank of the Russian Federation dated April 24, 1996 No. 02-94, the requirement to obtain permission from the Central Bank was replaced with a more liberal one, as a result of which notification to the Central Bank of the Russian Federation was provided. However, the entry into force of the provisions under consideration must be carried out on the basis of a special decision of the Board of Directors of the Central Bank of the Russian Federation, which has not yet been issued (see above, in Chapter 18).
In order to limit the export of capital from the country, the Bank of Russia has established a licensing and permitting procedure for Russian citizens to open accounts in banks outside the Russian Federation, with the exception of cases where they open accounts while staying abroad. The specified transactions or actions performed by Russian citizens (as well as enterprises and organizations) without licenses from the Bank of Russia, that is, in violation of current legislation, must be declared invalid, the actions - illegal, and everything received under these transactions or as a result of such actions is subject to confiscation to the state. on the basis of Art. 14 of the Law of the Russian Federation “On Currency Regulation and Currency Control”.
Ensuring compliance with currency legislation when foreign exchange transactions are carried out by residents and non-residents is the responsibility of currency control authorities and their agents. The highest bodies of currency control in the Russian Federation in accordance with the current legislation of the Russian Federation are the Central Bank of Russia and the Government of the Russian Federation. Currency control agents are, as a rule, authorized banks reporting to the Central Bank of the Russian Federation.*
* It should be noted that such control functions of Russian banks are not exceptional, if we keep in mind world practice. In 1975, the Committee on Banking Supervision and Regulation was created in Basel (Switzerland), which includes the heads of central banks of ten industrialized European countries. In 1997, with the participation of representatives of 15 countries, including representatives of banking supervisory authorities of the Russian Federation, the Basic Principles of Effective Supervision of Banking Activities, known as the “Basel Principles”, were developed (See: Fedoseeva G.Yu. Private International Law. M., 1999. P. 169).
In the field of banking legislation of the Russian Federation, which determines the monetary and financial conditions of foreign economic and investment activities of enterprises, firms and individuals who are not residents, the instruction of the Central Bank of the Russian Federation “On the procedure for opening and maintaining by authorized banks of non-resident accounts in the currency of the Russian Federation” from July 16, 1993 No. 16. In accordance with this Instruction, persons recognized as non-residents in accordance with the legislation of the Russian Federation are granted the right to open ruble accounts in authorized banks of the Russian Federation in the manner established by the Instruction. To service export-import operations by non-residents who have the right to carry out entrepreneurial activities, they can open current ruble accounts of type “T” in an authorized bank of the Russian Federation on the basis of a bank account agreement. To carry out investment activities on the territory of the Russian Federation, investment ruble accounts of type “I” are opened for non-residents.
The instructions establish the rules for opening these accounts by non-residents, the list of documents required to open each account, as well as the modes of using the account. Without dwelling in detail on the analysis of the provisions of this Instruction of the Central Bank of the Russian Federation, we note that the main purpose of this and other regulations is to ensure the operation of the mechanism for making payments by non-residents when carrying out both foreign economic and investment activities*, on the one hand, and to suppress the possibility of unjustified attraction of funds by non-residents to their ruble accounts, converting the currency of the Russian Federation and subsequent export (transfer, transfer) of foreign currency funds abroad in order to avoid destabilization of the domestic financial market of the Russian Federation, on the other hand.
* Thus, the Regulation of the Central Bank of the Russian Federation dated July 7, 1997 No. 482 “On the registration procedure for payment by foreign investors for participation in the authorized (share) capital of resident organizations of the Russian Federation” provides for a simplified procedure for opening a ruble account of type “I”, if it is a one-time one. To open this account, a non-resident does not need to submit to the authorized bank a certificate from the state tax service of the Russian Federation on registration with the tax authority. In such a case, the form of control is notification by the authorized bank in accordance with clause 2.3. of the specified Regulations on the fact of opening such an account for a non-resident by the relevant tax authorities at the place of registration of the bank.
Control over the implementation of foreign exchange transactions and compliance with foreign exchange regulations is ensured, among other things, through such means as, for example, regulating the activities of foreign banks in the territory of a given state, opening representative offices and branches. In this regard, both in the Russian Federation and in other countries, the norms of special acts are used.*
* As an example, see, in particular, the regulation of Ukraine “On the procedure for the creation and registration of commercial banks”, approved by Resolution of the National Bank of Ukraine dated March 27, 1996 No. 77. This document contains a special section regarding the opening of representative offices of foreign banks in the territory Ukraine, as well as branches and representative offices of Ukrainian banks in foreign countries. A prerequisite for registering a representative office of a foreign bank in Ukraine, as evidenced by the provisions of the act, is its initial registration with the Ministry of Foreign Economic Relations of Ukraine (clause 6.1).
At present, when, in conditions of a tense deficit of foreign exchange, gold and foreign exchange reserves and other financial and material resources of the Russian Federation, created as a result of the crisis events of August 17, 1998, which continue to manifest themselves acutely, control over the conduct of foreign exchange transactions by all market participants has become even more pressing issue. In this regard, the latest acts adopted to ensure it are noteworthy. Thus, the Central Bank of the Russian Federation in its instruction dated February 12, 1999 No. 500-U “On strengthening foreign exchange control by authorized banks over the legality of foreign exchange transactions carried out by their clients and on the procedure for applying sanctions against authorized banks for violations of foreign exchange legislation” on the basis of Article 9 , 13 of the Law “On Currency Regulation and Currency Control”, Article 75 of the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” specified the procedure for providing information to the Central Bank of the Russian Federation on certain foreign exchange transactions carried out by resident legal entities. In particular, such information must be sent to the Bank of Russia by authorized banks in all cases of carrying out a foreign exchange transaction on the basis of an agreement, if the latter meets at least one of the criteria listed in the document.
Such signs include the absence in the agreement of provisions on the payment by non-resident counterparties of penalties for failure to comply with payment deadlines/deliveries of goods or to ensure that they fulfill their obligations. A necessary basis for providing information is the circumstance of the connection of contractual relations with offshore jurisdictions - for example, if the contract provides for the export by a resident of goods (work, services, results of intellectual activity) or payments for the import of goods (work, services, results of intellectual activity) in favor of non-residents, registered in states and territories where offshore zones are located, the list of which is established in Appendix 1 to the Directive. The corresponding feature also forms an advance payment provided for in the contract in favor of a non-resident, exceeding 30 percent of the price of the imported product (work, service, result of intellectual activity) or exceeding an amount equivalent to 100 thousand US dollars. In addition, the signs include the payment by a resident of interest and other additional payments in favor of a non-resident, provided for in a credit agreement (loan agreement), in total exceeding 20 percent of the principal amount of the loan or loan per year; complete failure by the non-resident to fulfill obligations under the contract and return the previously made advance; receipt of funds or goods, works and services by non-residents who are not a party to an agreement whose subject is the import or export by a resident of goods (works and services, results of intellectual activity); concluding agreements on behalf of residents - legal entities whose period of activity from the date of state registration does not exceed three months.
These measures should help the Russian state to counter unauthorized leaks and unjustified losses of foreign currency.

Foreign exchange regulation is a form of implementation of the state's foreign exchange policy aimed at strengthening the country's monetary and financial position, maintaining a high level of its solvency and creditworthiness, ensuring the receipt of currency from abroad through foreign economic turnover, and attracting foreign capital.

Contents of currency legal relations- this is the right to carry out currency transactions and the related responsibilities of entities. In accordance with the Federal Law of the Russian Federation “On Currency Regulation and Currency Control” 12 subjects currency legal relations are: a) residents; b) non-residents; c) currency control authorities * ; d) currency control agents.

TO residents include: a) individuals with permanent residence in the Russian Federation, including those temporarily located outside the Russian Federation; b) legal entities created in accordance with the legislation of the Russian Federation, with a seat in the Russian Federation; c) enterprises and organizations that are not legal entities, created in accordance with the legislation of the Russian Federation, with a location in the Russian Federation; d) diplomatic and other official missions of the Russian Federation located outside the Russian Federation; e) branches and representative offices of residents located outside the Russian Federation, indicated above in subparagraph. "b" and "c".

Non-residents: a) individuals who have permanent residence outside the Russian Federation, including those temporarily located in the Russian Federation; b) legal entities created in accordance with the legislation of foreign states, with a location outside the Russian Federation; c) enterprises and organizations that are not legal entities, created in accordance with the laws of foreign states, with a location outside the Russian Federation; d) foreign diplomatic and other official missions located in the Russian Federation, as well as international organizations, their branches and representative offices; e) branches and representative offices of non-residents located in the Russian Federation, indicated above in subparagraph. "b" and "c".

Objects currency legal relations are divided into four types:

1) currency of the Russian Federation - those in circulation, as well as those withdrawn or withdrawn from circulation, but subject to exchange, rubles in the form of bank notes and metal coins; funds in rubles in accounts with banks and other credit institutions in the Russian Federation; funds in rubles in accounts in banks and other credit institutions outside the Russian Federation on the basis of an agreement concluded by the Government of the Russian Federation and the Bank of Russia with the relevant authorities of a foreign state of associations on the use of Russian currency in the territory of a given state as legal tender;

2) securities denominated in the currency of the Russian Federation - payment documents (bills of exchange, checks, letters of credit); stock values ​​(stocks, bonds); other obligations expressed in rubles;

3) foreign currency - banknotes, treasury notes and coins in circulation and being legal tender in a foreign state, as well as banknotes withdrawn or withdrawn from circulation but subject to exchange, funds on accounts in monetary units of foreign states and international monetary or units of account;

4) currency values ​​- foreign currency; securities in foreign currency (payment documents, stock values ​​and other debt obligations); precious metals (gold, silver, platinum and platinum group metals in any form and condition, with the exception of jewelry and other household products, as well as scrap of such products); natural precious stones (diamonds, rubies, emeralds, sapphires and alexandrites in raw and processed form, as well as pearls, with the exception of jewelry and other household products made from these stones and scrap of such products).

Concept currency operations 13 includes: operations related to the transfer of ownership and other rights to currency values; import, export and shipment of currency valuables to and from the Russian Federation; implementation of international money transfers; settlements between residents and non-residents in Russian currency. To conduct monetary policy within the country and abroad, the state can use three types currency regimes. The first is the state currency monopoly regime, in which an irreversible, inconvertible national currency operates. The second regime is a regime with the absence of any currency restrictions on the part of the state. The third regime is a regime with general state currency regulation and the application of certain currency restrictions necessary to maintain the exchange rate of the national currency and the interests of the national economy as a whole.

The main currency regulation body in the country is the Central Bank of the Russian Federation, which:

a) determines the scope and procedure for circulation of foreign currency and securities in foreign currency in the Russian Federation;

b) issues regulations that are mandatory for execution in the Russian Federation by residents and non-residents;

c) conducts all types of foreign exchange transactions;

d) establishes the rules for residents and non-residents in the Russian Federation to conduct transactions with foreign currency and securities in foreign currency, as well as the rules for non-residents in the Russian Federation to conduct transactions with the currency of the Russian Federation and securities in the currency of the Russian Federation;

e) establishes the procedure for the mandatory transfer, import and transfer into the Russian Federation of foreign currency and securities in foreign currency owned by residents, as well as cases and conditions for residents to open accounts in foreign currency in banks outside the Russian Federation;

f) establishes general rules for issuing licenses to banks and other credit institutions to carry out foreign exchange transactions and issues such licenses;

g) establishes uniform forms of accounting, reporting documentation and statistics of currency transactions, including by authorized banks, as well as the procedure and deadlines for their submission;

h) prepares and publishes statistics on foreign exchange transactions of the Russian Federation according to accepted international standards, and also performs other functions.

Violation of currency legislation provides for administrative liability (Article 15.25 of the Code of Administrative Offenses of the Russian Federation):

a) for carrying out currency transactions without a special permit (license), if such a permit (such license) is mandatory (obligatory), or in violation of the requirements (conditions, restrictions) established by a special permit (license), as well as using obviously open ones in violation the established procedure for residents' accounts in credit institutions outside the Russian Federation - entails the imposition of an administrative fine on citizens, officials and legal entities in the amount of from 0.1 to 1 of the amount of the illegal currency transaction;

b) failure to fulfill the obligation to import goods into the territory of the Russian Federation within the established period, the cost of which is equivalent to the amount of money paid for them, or failure to return the amount of money transferred for these goods within the established period - entails the imposition of an administrative fine on citizens, officials and legal entities in the amount of 0.1 to 1 times the amount of the illegal currency transaction;

c) violation of the established procedure for crediting proceeds due for exported works, services, results of intellectual activity to accounts in authorized banks - entails the imposition of an administrative fine on officials and legal entities in the amount of the cost of works, services and results of intellectual activity that were the subject of an administrative offense ;

d) failure to comply with the established procedure for maintaining records, drawing up and submitting reports on currency transactions, as well as violation of the established storage periods for accounting and reporting documents - entails the imposition of an administrative fine on officials in the amount of 50 to 100 times the minimum wage; for legal entities - from 400 to 500 minimum wages.

Along with the above administrative liability, subjects of currency legal relations also bear criminal, disciplinary and civil liability for violations in this area of ​​activity.

The currency system of the Russian Federation is an organized and interconnected set of relations relating to the functioning on the territory of the Russian Federation and in its external relations of foreign currencies and other currency values. Its organizer, represented by its institutions, is the state, which makes it possible to regulate the circulation of foreign currencies and the rules of behavior of participants in foreign exchange turnover.

Currency legislation consists of the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” and the federal laws adopted in accordance with it.

The law establishes the legal basis and principles of currency regulation and currency control in the Russian Federation, the powers of currency regulation authorities, and also defines the rights and obligations of residents with respect to the ownership, use and disposal of the currency of the Russian Federation and domestic securities outside the territory of the Russian Federation, as well as currency values, the rights and obligations of non-residents in relation to the ownership, use and disposal of currency values ​​on the territory of the Russian Federation, as well as the currency of the Russian Federation and domestic securities, the rights and obligations of currency control authorities and currency control agents.

The main principles of currency regulation and currency control in the Russian Federation are:

1) priority of economic measures in the implementation of state policy in the field of currency regulation;

2) exclusion of unjustified interference by the state and its bodies in foreign exchange transactions of residents and non-residents;

3) unity of the foreign and domestic monetary policy of the Russian Federation;

4) unity of the system of currency regulation and currency control;

5) provision by the state of protection of the rights and economic interests of residents and non-residents when carrying out currency transactions.

The currency system includes the following elements: national currency, foreign currency, exchange rate, participants in currency relations (residents and non-residents), currency regulation and control authorities, legal norms governing currency relations.

It is important to know!

Currency of the Russian Federation:

a) banknotes in the form of banknotes and coins of the Central Bank of the Russian Federation, in circulation as a legal means of cash payment on the territory of the Russian Federation, as well as these banknotes withdrawn or withdrawn from circulation, but subject to exchange;

b) funds in bank accounts and bank deposits.

Foreign currency:

a) banknotes in the form of banknotes, treasury notes, coins that are in circulation and are a legal means of cash payment in the territory of the relevant foreign state (group of foreign states), as well as those banknotes that are withdrawn or withdrawn from circulation but subject to exchange;

b) funds in bank accounts and bank deposits in monetary units of foreign states and international monetary or settlement units;

3) domestic securities:

a) issue-grade securities, the nominal value of which is indicated in the currency of the Russian Federation and the issue of which is registered in the Russian Federation;

b) other securities certifying the right to receive Russian currency, issued on the territory of the Russian Federation;

4) external securities - securities, including in non-documentary form, not related to internal securities;

5) currency values ​​- foreign currency and foreign securities.

Residents:

a) individuals who are citizens of Russia, with the exception of citizens of Russia who are permanently residing in a foreign state for at least one year, including those who have a residence permit issued by the authorized state body of the relevant foreign state, or who are temporarily residing in a foreign state for at least one year for on the basis of a work visa or study visa with a validity period of at least one year or on the basis of a combination of such visas with a total validity period of at least one year;

b) foreign citizens and stateless persons permanently residing in the Russian Federation on the basis of a residence permit;

c) legal entities created in accordance with the legislation of the Russian Federation;

d) branches, representative offices and other divisions of legal entities located outside the territory of the Russian Federation, created in accordance with the law;

e) diplomatic missions, consular offices of the Russian Federation and other official missions of the Russian Federation located outside the territory of the Russian Federation, as well as permanent missions of the Russian Federation at interstate or intergovernmental organizations;

f) Russian Federation, constituent entities of the Russian Federation, municipalities that act in currency relations.

Non-residents:

a) individuals who are not residents;

b) legal entities created in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;

c) organizations that are not legal entities, created in accordance with the legislation of foreign states and located outside the territory of the Russian Federation;

d) diplomatic missions, consular offices of foreign states accredited in the Russian Federation and their permanent missions to interstate or intergovernmental organizations;

e) interstate and intergovernmental organizations, their branches and permanent missions in the Russian Federation;

f) branches, permanent missions and other separate or independent structural units of non-residents located on the territory of the Russian Federation;

g) other persons.

The national currency is the ruble. Foreign - euro and US dollar.

The Russian currency system continues to improve, integrating deeper and deeper into the world system.

By joining the International Monetary Fund (IMF) in 1992, Russia assumed obligations to integrate into the world economy. Therefore, at present, the Russian currency system is formed on the basis of structural principles inherent in the global monetary system.

IMF is an intergovernmental monetary and credit organization to promote international monetary cooperation on the basis of consultations with its members and the provision of loans to them. It was created by decision of the Bretton Woods Conference in 1944 with the participation of delegates from 44 countries. The IMF began functioning in May 1946.

The IMF collects and processes statistical data on international payments, inflation, foreign exchange resources, the amount of foreign exchange reserves, monetary circulation, public finances, etc. The IMF Charter obliges countries, when receiving loans, to provide information about the state of the country's economy, gold and foreign exchange reserves, etc. In addition, the country that took out the loan must follow the IMF's recommendations to improve its economy.

The main task of the IMF is to maintain the stability of the global financial system. In addition, the IMF's mission is to inform all IMF members about changes in the financial and monetary policies of other member countries.

More than 180 countries of the world are members of the IMF. When joining the IMF, each country pays a certain amount of money as a membership fee, which is called a quota. They are used: to create a pool for lending to participating countries; determining the amount that a country can receive in case of financial difficulties; determining the number of votes a participating country receives. Quotas are reviewed periodically. The United States has the highest quota and, accordingly, the number of votes (it is just over 17%).

The IMF provides loans only to stabilize the economy and bring it out of the crisis, but not for economic development.

The status of the Russian national currency began to change significantly from the moment when, in 1996, the Government of the Russian Federation and the Central Bank of the Russian Federation committed themselves to lifting restrictions on its convertibility for current transactions and ensuring internal conversion and the subsequent liberalization of procedures for attracting foreign capital.

Recognition of the Russian ruble in settlements when carrying out foreign economic activity as a currency value makes it possible to extend currency control to the area of ​​payment and settlement relations between residents and non-residents, when the means of payment is the national currency.

Officially, the ruble exchange rate is not tied to any currency basket or foreign currency. The exchange rate of the national Russian currency is floating, i.e. it depends on the relationships that develop on the currency exchanges in the country (primarily on the Moscow Interbank Currency Exchange (MICEX)) between supply and demand.

Only the Central Bank of the Russian Federation has the right to set official dollar-ruble exchange rates based on the results of trading on the MICEX. Rates of other currencies are determined based on cross rates.

Thus, the currency system of the Russian Federation is built on the basis of a floating exchange rate, as required by the modern currency system.

The currency regulation authorities are the Central Bank of the Russian Federation and the Government of the Russian Federation.

The law establishes the following currency transactions:

d) import into the Russian Federation and export from Russia of currency values, Russian currency and domestic securities;

e) transfer of foreign currency, currency of the Russian Federation, domestic and foreign securities from an account opened outside the territory of the Russian Federation to the account of the same person opened in the territory of the Russian Federation, and from an account opened in the territory of the Russian Federation to the account of the same person opened outside the territory of the Russian Federation;

f) transfer by a non-resident of the currency of the Russian Federation, domestic and foreign securities from an account (from a section of an account) opened in the territory of the Russian Federation to an account (section of an account) of the same person opened in the territory of the Russian Federation;

g) transfer of Russian currency from a resident’s account opened outside the territory of the Russian Federation to the account of another resident opened in the territory of the Russian Federation, and from a resident’s account opened in the territory of the Russian Federation to the account of another resident opened outside the territory of the Russian Federation;

h) transfer of Russian currency from a resident’s account opened outside the territory of the Russian Federation to the account of another resident opened outside the territory of the Russian Federation;

i) transfer of Russian currency from a resident’s account opened outside the territory of the Russian Federation to the account of the same resident opened outside the territory of the Russian Federation;

Currency control is carried out by the Government of the Russian Federation, currency control authorities and agents. The currency control authorities are the Central Bank of the Russian Federation and the Federal Tax Service and the Federal Customs Service of Russia.

Currency control agents are authorized banks and professional participants in the securities market that are not authorized banks, as well as the state corporation “Bank for Development and Foreign Economic Affairs (Vnesheconombank)”, customs authorities and tax authorities.

Control over the implementation of foreign exchange transactions by credit institutions is carried out by the Central Bank of the Russian Federation.

Control over the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions is carried out within their competence by federal executive authorities, which are foreign exchange control bodies, and foreign exchange control agents.

The Government of the Russian Federation ensures coordination of activities in the field of currency control of federal executive bodies, which are bodies and agents of currency control, as well as their interaction with the Central Bank of the Russian Federation.

Let's consider the implementation of currency control using the example of the Federal Tax Service of Russia.

The Federal Tax Service of Russia, as noted above, exercises control over the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions.

Officials of the Federal Tax Service of Russia (territorial administration) when exercising state control have the following rights:

Conduct inspections of compliance by the object of inspection with currency legislation and acts of currency regulatory authorities;

Conduct checks of the completeness and reliability of accounting and reporting on currency transactions of the audited entity;

Issue orders to eliminate identified violations of currency legislation and acts of currency regulatory authorities;

Apply established penalties for violation of currency legislation and acts of currency regulatory authorities;

Enter buildings and premises occupied by the object of inspection during inspections;

Request and receive documents and information related to conducting currency transactions, opening and maintaining accounts, including written explanations from officials and other persons of the audited entity.

Administrative liability for violations of currency legislation and regulations of currency regulation authorities may arise in cases provided for in Art. 15.25 Code of Administrative Offenses of the Russian Federation. It specifies 12 offenses of currency legislation for which liability is established, for example:

For carrying out illegal currency transactions;

Submission by a resident to the tax authority, in violation of the established deadline and (or) not in the established form, of a notification about the opening (closing) of an account (deposit) or about changing the details of an account (deposit) in a bank located outside the territory of the Russian Federation;

Failure by a resident to submit to the tax authority a notification about the opening (closing) of an account (deposit) or about changing the details of an account (deposit) in a bank located outside the territory of the Russian Federation;

Failure by a resident to fulfill within the prescribed period the obligation to receive into their bank accounts in authorized banks foreign currency or the currency of the Russian Federation due for goods transferred to non-residents, work performed for non-residents, services provided to non-residents or for information or results of intellectual activity transferred to non-residents, etc.

If carrying out currency transactions without a special permit (license) or in violation of the terms of such a permit (license) is in the nature of illegal business activity, criminal liability arises under Art. 171 of the Criminal Code of the Russian Federation. Failure to return from abroad in an amount exceeding 5 million rubles, funds in foreign currency, subject to mandatory transfer in accordance with the law to accounts in an authorized bank of the Russian Federation, is qualified under Art. 193 of the Criminal Code of the Russian Federation.

Cases of administrative offenses provided for in this article are considered by officials of currency control authorities. Protocols on administrative offenses are drawn up by officials of currency control bodies and agents (Part 1 and Clause 80, Part 2, Article 28.3 of the Code of Administrative Offenses of the Russian Federation).

A decision in a case for violation of the currency legislation of the Russian Federation cannot be made after one year from the date of commission of the administrative offense.

Questions and tasks for self-control

1. What tools are used in organizing the budget system and budget process in the Russian Federation.

2. What are the administrative offenses of budget legislation?

3. Reveal the principles of constructing the tax system in the Russian Federation.

4. What is the special status of the Central Bank of the Russian Federation as a mega-regulator of banking relations?

5. Expand the administrative and jurisdictional powers of the Central Bank of the Russian Federation.

6. What government bodies for managing finance and credit have been created and what are their functions?

7. What administrative offenses do credit organizations commit?

8. Reveal the legal basis for organizing the monetary system of the Russian Federation.

9. Name the main legal relations that are regulated by currency legislation.

10. Describe the currency system of the Russian Federation.

Tests

1. Money emission in the Russian Federation is carried out:

b) Federal Assembly of the Russian Federation;

c) the Government of the Russian Federation;

d) the President of the Russian Federation;

d) the Treasury of Russia.

2. Indicate the powers of the Government of the Russian Federation in the field of budgetary, financial, credit and monetary policy:

a) development and submission of the federal budget to the State Duma and ensuring its execution;

b) development and implementation of tax policy;

c) taking measures to regulate the securities market;

d) management of the state internal and external debt of the Russian Federation;

e) appointment and dismissal of the Chairman of the Central Bank of the Russian Federation.

3. The authorities for collecting taxes and payments include:

a) Federal Customs Service of Russia;

b) Ministry of Economic Development of Russia;

c) Federal Tax Service of Russia;

d) Treasury of Russia;

4. “The form of formation and expenditure of funds to ensure the functions of the state, expressed in law” is:

a) budget;

b) financial activities;

on credit;

d) subsidies;

d) subvention.

5. Foreign exchange transactions are:

a) the acquisition by a resident from a resident and the alienation by a resident in favor of a resident of currency assets on a legal basis, as well as the use of currency assets as a means of payment;

b) acquisition by a resident from a non-resident or by a non-resident from a resident and alienation by a resident in favor of a non-resident or by a non-resident in favor of a resident of currency values, the currency of the Russian Federation and domestic securities on a legal basis, as well as the use of currency values, currency of the Russian Federation and domestic securities as a means of payment ;

c) the acquisition by a non-resident from a non-resident and the alienation by a non-resident in favor of a non-resident of currency values, the currency of the Russian Federation and domestic securities on a legal basis, as well as the use of currency values, the currency of the Russian Federation and domestic securities as a means of payment;

d) transfer of Russian currency from a non-resident’s account opened outside the territory of the Russian Federation to the account of another resident opened outside the territory of the Russian Federation.

6. Taxpayers have the right:

a) receive free information about current taxes and fees, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out;

b) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

c) receive a deferment, installment plan or investment tax credit in the prescribed manner;

d) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines.

7. Market economy is:

a) an economy based on the principles of free enterprise, diversity of forms of ownership of the means of production, market pricing, contractual relations between economic entities, limited government intervention in the economic activities of entities;

b) a socio-economic system developing on the basis of private property and commodity-money relations;

c) an economy organized on the basis of market self-regulation, in which coordination of the actions of participants is carried out by the state, namely the legislative and judicial authorities directly, and the executive only indirectly, by introducing various taxes and fees;

d) a socio-economic system developing on the basis of public and private property and commodity-money relations;

8. The budgets of the budget system of the Russian Federation include:

a) the federal budget and the budgets of state extra-budgetary funds of the Russian Federation;

b) budgets of constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds;

c) local budgets, including: budgets of municipal districts, budgets of city districts, budgets of city districts with intracity division, budgets of intracity municipalities of federal cities of Moscow, St. Petersburg and Sevastopol; budgets of urban and rural settlements, budgets of intracity areas;

d) local budgets, including: budgets of municipal districts, budgets of city districts, budgets of city districts with intra-city division.

10. Participants in relations regulated by the legislation on taxes and fees are:

a) organizations and individuals recognized in the Tax Code of the Russian Federation as taxpayers or payers of fees;

b) organizations and individuals recognized as tax agents in the Tax Code of the Russian Federation;

c) tax authorities (Federal Tax Service of Russia and its territorial authorities);

d) customs authorities (FTS of Russia, subordinate customs authorities of the Russian Federation).

11. The main directions of the unified state monetary policy for the coming year include the following provisions:

a) the conceptual principles underlying the monetary policy pursued by the Central Bank of the Russian Federation;

b) a brief description of the state of the economy of the Russian Federation;

c) forecast of the expected implementation of the main parameters of monetary policy in the current year;

d) qualitative analysis of the reasons for deviation from the monetary policy goals stated by the Central Bank of the Russian Federation for the current year, assessment of the prospects for achieving these goals and justification for their possible adjustment;

Legal regulation of currency relations refers to public legal regulation. The main legislative act in this area is the Federal Law “On Currency Regulation and Currency Control”. An important role also belongs to other federal laws and regulations adopted in its development, issued by the Central Bank of the Russian Federation.

The purpose of this Federal Law is to ensure the implementation of a unified state monetary policy, as well as the stability of the currency of the Russian Federation, the stability of the domestic foreign exchange market of the Russian Federation as factors in the progressive development of the national economy and international economic development.

This Federal Law establishes the legal basis and principles of currency regulation and currency control in the Russian Federation, the powers of currency regulation authorities, and also defines the rights and obligations of residents and non-residents in relation to the ownership, use and disposal of currency and securities, the rights and obligations of currency control authorities and currency control agents.

The basic principles of currency regulation and currency control are: the priority of economic measures in the implementation of state policy in the field of currency regulation; exclusion of unjustified interference by the state and its bodies in foreign exchange transactions of residents and non-residents; unity of Russia's foreign and domestic monetary policy; provision by the state of protection of the rights and economic interests of residents and non-residents when performing currency transactions.

Money issuance is carried out exclusively by the Central Bank of the Russian Federation; the introduction and issuance of other money in the Russian Federation is not allowed (Part 1 of Article 75 of the Constitution of the Russian Federation). The state issues money and sets various limits on the use of foreign currency and other currency values. Thus, the use of foreign currency, as well as payment documents in foreign currency when making payments on the territory of the Russian Federation for obligations, is permitted in the case, procedure and under the conditions determined by law or in the manner established by it (clause 3 of Article 317 of the Civil Code of the Russian Federation). Russia is a party to the Agreement of the International Monetary Fund and is guided by its provisions.

A special procedure for the use of currency values ​​is designed to support the domestic currency, prevent the leakage of currency abroad, and generate budget revenue items.

The currency regulation authorities in the Russian Federation are the Government of the Russian Federation and the Central Bank of the Russian Federation. Within their competence, the Government of the Russian Federation and the Central Bank of the Russian Federation issue acts of currency regulation authorities that are binding on residents and non-residents.

A special procedure for the use of currency values ​​is designed to support the domestic currency, prevent the leakage of currency abroad, and generate budget revenue items. For example, the purchase and sale of foreign currency and checks, the nominal value of which is indicated in foreign currency, in the Russian Federation is carried out only through authorized banks (Clause 1, Article 11 of the Federal Law “On Currency Regulation and Currency Control”).

The import of foreign currency and foreign securities in documentary form into the Russian Federation is carried out by residents and non-residents without restrictions. The export from the Russian Federation of currency valuables, the currency of the Russian Federation and domestic securities by residents and non-residents is subject to certain regulation for the purposes indicated above.

This Federal Law also obliges residents and non-residents to fulfill the reserve requirement when performing a currency transaction in cases established by law. Its essence is to deposit the reserve amount into a separate account in an authorized bank, the amount and reserve period of which are determined by the currency regulation authority. The reserve amount is paid by a resident or non-resident in the currency of the Russian Federation before or no later than the day of the currency transaction (depending on the requirements of the law). The amount of the reservation is subject to return by the authorized bank to the resident or non-resident on the day of expiration of the reservation period.

As a way to ensure the fulfillment of a non-resident's obligations to a resident, along with an irrevocable letter of credit, a bank guarantee and a bill of exchange, a property insurance agreement for the risk of loss (destruction), shortage or damage to property due to the resident can be used; an insurance contract for the risk of civil liability of a non-resident, business risk of a resident, including non-receipt by a resident or non-return of funds to him or non-return or non-delivery of goods to him.

Currently, when carrying out foreign trade activities, residents, unless otherwise provided by law, are obliged, within the time limits provided for by foreign trade agreements (contracts), to ensure that non-residents receive into their bank accounts in authorized banks the currency due in accordance with the terms of these agreements (contracts) for goods transferred to non-residents, work performed for them, services provided to them, information transferred to them and results of intellectual activity, including exclusive rights to them.

Residents must, within the time limits specified in the agreements (contracts), ensure the return to the Russian Federation of funds paid to non-residents for goods not imported into the customs territory (not received in the customs territory), work not performed, services not provided, information and results of intellectual activity not transferred, including including exclusive rights to them (Part 1 of Article 19 of the Federal Law “On Currency Regulation and Currency Control”).

An important part of foreign exchange regulation is foreign exchange control. Currency control in the Russian Federation is carried out by the Government of the Russian Federation, currency control authorities and agents in accordance with the mentioned Federal Law and other federal laws. Currency control authorities - the Central Bank of the Russian Federation, federal executive authorities authorized by the Government of the Russian Federation. Currency control agents are authorized banks reporting to the Central Bank of the Russian Federation, as well as professional participants in the securities market that are not authorized banks (Diagram 8).

The main tasks of foreign exchange control are reduced to monitoring the receipt of foreign exchange earnings for exported goods; carrying out the mandatory sale of part of foreign exchange earnings by exporters; receipt of goods into the Russian Federation under import contracts; receipt of goods into the Russian Federation under barter contracts. Among the documents subject to currency exchange

Scheme 8. Currency control in the Russian Federation The troll should pay attention to the documents (draft documents) that are the basis for conducting currency transactions, including agreements (agreements, contracts), powers of attorney, extracts from the minutes of the general meeting or other governing body of a legal entity; documents containing information about the results of trading; documents confirming the fact of transfer of goods (performance of work, provision of services), information and results of intellectual activity, including exclusive rights to them, acts of government bodies (subclause 9, part 4, article 23 of the said Federal Law).

The primary documents of currency control, of course, include properly executed foreign trade agreements (contracts), i.e., with the presence of all the required details. Secondary documents of currency control are transaction passports, account cards and payment cards. The transaction passport can be used by currency control authorities and agents for currency control in accordance with the Federal Law “On Currency Regulation and Currency Control”. For each export or import contract (including a barter transaction), a transaction passport is drawn up and signed by the bank in which the foreign currency account of the exporter or importer is opened and which will make payments under the contracts. The transaction passport is drawn up in two copies in the established standard form and in accordance with the established procedure.

This is, in general terms, the system of currency control and, in particular, the system of control over the repatriation (return) of foreign currency earnings of Russian exporters. Its main features are:

creation of a new legislative framework regulating currency relations (incorporation of many norms contained in by-laws, the Federal Law “On Currency Regulation and Currency Control” and other federal laws);

multi-stage system (it covers participants in an export-import or barter transaction; authorized banks, government bodies, including customs authorities; control is carried out at all stages - from the conclusion of an agreement (contract) to the receipt of currency to the exporter’s account);

parallel control over the flow of currency and goods into the Russian Federation by authorized banks, the Federal Customs Service, currency control authorities and agents.

Thus, if a resident does not ensure the flow of foreign exchange earnings into the Russian Federation, financial sanctions may be applied against him, and in the event of a serious violation, criminal proceedings may be initiated. If the importer does not have a document confirming the full receipt of the goods on the territory of the Russian Federation, the cost of the goods not received is indisputably collected from him and sanctions established by the legislation of the Russian Federation are imposed on him.

Control questions

• 1. What is a foreign trade transaction and what are its features?
• 2. Expand the principles of state regulation of foreign trade activities.
• 3. Name the methods of state regulation of foreign trade activities.
• 4. Tell us about the sources of legal regulation of foreign trade activities.
• 5. Give a general description of an international sales contract under the UN Convention on Contracts for International Sales.
• 6. What are the features of agreements governing foreign trade in services?
• 7. Tell us about the licensing agreement and franchising agreement as legal instruments for foreign trade in intellectual property.

• The said Federal Law includes, first of all, individuals who have permanent residence in the Russian Federation, legal entities created in accordance with the legislation of the Russian Federation, the Russian Federation, constituent entities of the Russian Federation, municipalities that act in relations regulated by this Law and adopted in accordance with it. other federal laws and other regulatory legal acts. Non-residents include individuals permanently residing in a foreign state, legal entities created in accordance with the legislation of foreign states and located outside the territory of the Russian Federation. Foreign exchange transactions are: transactions between residents, between non-residents, between residents and non-residents for the acquisition and alienation of currency values, the currency of the Russian Federation and domestic securities, as well as their use as means of payment.
• Recently, the question of switching international payments from the dollar to the ruble in order to protect Russia’s sovereignty has become increasingly urgent.
• See: Sinetsky B.I. Fundamentals of commercial activity: textbook. M., 1998.S. 650-654.