8.5. Responsibility for violation of currency legislation
Currency control authorities and agents in the presence of information on violations of US currency laws and acts of currency control authorities by a person conducting currency transactions, or on opening an account (deposit) with a bank outside the United States, the sanctions to which are applied in accordance with law USA by another body of currency control, transfer the following information to the currency control body that has the right to apply sanctions to this person:
I) in relation to a legal entity - the name, taxpayer identification number, the place of state registration, its legal and postal addresses, the content of the violation indicating the violation of the normative legal act, the date of committing and the amount of the illegal currency transaction or violation;2) with respect to a physical person, the last name, first name, patronymic, information about the identity document, address of the place of residence, the content of the violation, indicating the violation of the normative legal act, the date of committing and the amount of the illegal exchange transaction or the violation.
Residents and non-residents who violated the norms of currency legislation can be brought to civil, administrative and criminal liability.
Civil liability is related to the recognition of transactions as invalid if they do not comply with the requirements of the currency legislation (articles 168, 169 of the Civil Code of the United States).
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Administrative responsibility for violation of acts of currency legislation and acts of currency authorities is established in Art. 15.25 of the US Code of Administrative Offenses.
1. Implementation of illegal currency transactions, i.e. implementation of currency transactions prohibited by US currency legislation or the performance of foreign exchange transactions with the failure to comply with the established requirements for the use of a special account and reservation requirements, as well as the writing off and (or) transfer of funds, domestic and foreign securities from a special account and to a special account with by non-fulfillment of the established reservation requirement, shall entail the imposition of an administrative fine on citizens, officials and legal entities in the amount of 3/4 to one size of sum we are an illegal currency transaction, the amount of cash or the value of internal and external securities written off and/or credited against the failure to comply with the established reservation requirement.
2. The submission of a resident in the tax authority with a violation of the prescribed period and (or) not in accordance with the established form of notification of the opening (closing) of the account (deposit) or change in the details of the account (deposit) in a bank located outside the territory of the United States shall be sanctioned by an administrative fine on citizens in the amount of 1 thousand to 1 thousand 500 rubles; on officials - from 5 thousand to 10 thousand rubles; on legal entities - from 50 thousand to 100 thousand rubles.
2.1. Failure by a resident to the tax authority to notify of the opening (closing) of the account (deposit) or change in the details of the account (deposit) in a bank located outside the territory of the United States entails the imposition of an administrative fine on citizens in the amount of 4 thousand to 5 thousand rubles. ; on officials - from 40 thousand to 50 thousand rubles; on legal entities - from 800 thousand to 1 million rubles.
3. Non-fulfillment by the resident in the established term of the obligation to receive on their bank accounts in authorized banks of foreign currency or US currency due for goods delivered to non-residents for non-residents of work, services rendered to non-residents or for information or results of intellectual activity transferred to non-residents, including exclusive rights on them, shall entail the imposition of an administrative fine on officials and legal entities in the amount of 1/150 of the CBR refinancing rate from the amount of money of funds credited to accounts with authorized banks in violation of the deadline for each day of delay in the crediting of such funds and/or in the amount of 3/4 to one amount of money that is not credited to accounts with authorized banks.>
Administrative responsibility, set part 4 of Art. 15.25, does not apply to persons who have ensured the receipt of insurance payments to their bank accounts under the insurance contract for the risks of non-resident non-fulfillment of obligations under a foreign trade contract (contract) in the manner and terms stipulated in the insurance contract in the event of an insured event established by the US Government in accordance with Federal Law No. 82-FZ of May 17, 2007 "On the Development Bank" the procedure for carrying out activities for insurance of export credits and investments against entrepreneurial and (or) political risks, provided that the value of the ratio of the insured amount and the insured value (the level of insurance compensation) determined by the insurance contract is equal to or exceeds the value specified by the named order.
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4. Non-fulfillment by the resident in the established term of the obligation to return to the United States of money paid to non-residents for goods not imported into the United States (not received in the United States), uncompleted work, unproved services or for non-transferred information or results of intellectual activity, including exclusive rights on them, shall entail the imposition of an administrative fine on officials and legal entities in the amount of 3/4 to one size of the amount of money not returned to Ross the United States.
5. Failure to comply with the established procedure for the presentation of accounting and reporting forms for currency transactions, the procedure and (or) the timing of reporting on the movement of funds on accounts (deposits) with banks outside the United States with supporting bank documents, violation of the established procedure for providing supporting documents and information in the implementation of foreign exchange operations, violation of the established rules for issuing transaction passports or violation of the established terms of storage of accounting and reporting documents for currency operations iyam, supporting documents and information for currency transactions or transactions passports administrative penalty shall entail the imposition on officials in the amount of 4 thousand. to 5 th. rub .; on legal entities - from 40 thousand to 50 thousand rubles.
6.1. Violation of the established deadlines for the submission of accounting and reporting forms for currency transactions, confirming documents and information for currency transactions for not more than ten days entails a warning or an administrative fine imposed on officials in the amount of 500 to 1,000 rubles; on legal entities - from 5 thousand to 15 thousand rubles.
6.2. Violation of the established deadlines for the submission of accounting and reporting forms for currency transactions, confirming documents and information in the implementation of foreign exchange transactions by more than 10, but not more than for 30 days entails the imposition of an administrative fine on officials in the amount of 2 thousand to 3 thousand rubles . on legal entities - from 20 thousand to 30 thousand rubles.
6.3. Violation of the established deadlines for the submission of accounting and reporting forms for currency transactions, confirming documents and information for currency transactions for more than 30 days entails the imposition of an administrative fine on officials in the amount of 4 thousand to 5 thousand rubles; on legal entities - from 40 thousand to 50 thousand rubles.
7. Violation of the established procedure for import and transfer to the United States and the export and transfer from the United States of the US currency and domestic securities in documentary form, with the exception of cases provided for in Art. 16.3 and 16.4 of the Code of Administrative Offenses, entails the imposition of an administrative fine on citizens in the amount of 500 to 1,000 rubles; on officials - from 1 thousand to 2 thousand rubles; on legal entities - from 5 thousand to 10 thousand rubles.
The protocol of an administrative offense must be submitted to the body authorized to deal with an administrative offense case (the Federal Service for Financial and Budgetary Control) within 24 hours from the date of compilation.
Criminal liability is provided in art. 193 of the United States Criminal Code.Non-return in large amounts from abroad by the head of the organization of foreign currency funds subject to compulsory transfer to US authorized bank accounts in accordance with US law is punishable by restriction of freedom for up to three years, or by forced labor for up to three years , or imprisonment for the same period.
The deed is recognized as being committed on a large scale if the amount of unreturned funds in foreign currency exceeds 30 million rubles.
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