Money laundering methods. What is money laundering and legalization of cash. What is the legalization of funds

Money laundering has always been a threat to the state of any country.

All because illegal legalization moneyobtained by criminal paths leads to a leakage of currency from the country to the negative exchange rate, a threat is created for national and international security, decrease tax revenues Governments, a country in which businessmen and politicians launder money, loses reputation.

That is why all states are struggling with such a phenomenon as money laundering. In order to stop the work of criminal groups, dishonest on hand of businessmen, the government introduced Art. 174 of the Criminal Code "Money laundering".

For violation of the law on part of the illegal currency, the perpetrators will suffer severe punishment.

What is money laundering? What does it mean?

This is any process, the result, which results in the "cleansing" of money from their criminal origin in order to use them in the official economy.

Money laundering undermines economic stability, makes a poor population, and also strengthens corruption. The banking system itself is the most vulnerable.

To combat such negative phenomenon, as money laundering, banks should: know perfectly to know their customers, determine financial risks, work pure and flawlessly, be independent, quickly exchange information, properly exploring relationships with politically vulnerable persons.

With such a negative phenomenon, as money laundering, the following consequences may come:

The most profitable criminal business is the illicit drug trafficking. Among other types of criminal activities related to money laundering is:

• human trafficking;
• fraudulent schemes with VAT;
• weapons;
• smuggling.

For money laundering, criminal groups invest in legal sectors of the economy, for example, in bars, restaurants, nightclubs, that is, in those institutions, under the cover of which prostitution flourishes, drug trafficking.

Criminal money in 2019 is most often washed through various systems bank Translations, real estate, transport, construction, etc.

The Criminal Code is clearly spelled out responsibility for committing any illegal transactions with money. or other property that was purchased by other persons with the aim of giving property a legitimate type of ownership:

• penalty from 120 thousand rubles;
• penalty in the amount of salary for the period up to 12 months.

If the same actions were committed in large amounts (over 1.5 million rubles), then guilty may threaten one of the following types of punishments:

• penalty up to 200 thousand rubles;
• a fine in the amount of salary or other income for the period of 1-2 years;
• forced work for a period of up to 24 months;
• imprisonment for up to 24 months with a fine (up to 50 thousand rubles) or without it.

If money laundering was performed by a group of persons by prior agreement with either one person who used his official position for illegal turnover, cashing, then such punishment is provided (the court appoints one type of punishment from the list):

• forced work for a period of up to 3 years;
• restriction of freedom for up to 2 years with deprivation of the right to hold an former position;
• deprivation of liberty for up to 5 years with a fine (up to 500 thousand rubles) or without it.

There are 3 money laundering stages:

Today on the fight against such a phenomenon, as the Money laundering joined the UN, government different countries, as well as non-commercial organizations.

Examples of illegal money laundering schemes

There are structures (fake organizations), with the help of which money launder cash money.

This happens like this: The attacker from his current account lists the money to the current account of a strange organization for services or the product, which in fact he did not buy or did not receive. For such a service, the intermediary received from 3 to 10 percent of the premium.

The famous Gangster Al Capone under the cover of the furniture business was engaged in money laundering through gambling business, pimp, charity. To track the sources of its income power could not.

Offshores are special financial centers that attract capital at the expense of tax breaks.

Basically, representatives of secondary and large businesses are registered on the territory of the offshore.

For small entrepreneurs, registration and service costs expensive, so they are easier and cheaper to organize business in the country of residence. Companies use offshores with one goal - to reduce taxes.

Why are offshore companies are popular with the elite, state authorities? Because:

1. The process of registration of a new offshore company is significantly simplified. The owner of the company is not necessarily "glowing."
2. Non-residents of the country pay income tax at the low rate.
3. State monetary control offshore companies It is also missing.
4. The activities of offshore companies are confidential, not disclosed to anyone.

It is through the offshore many politicians, as well as people with power launder money.

The money laundering process may be: The organizer opens an account in another country through an intermediary. Then he begins to list money from different sources, Including from your offshore.

After some time, this money is listed in the third country, where the source of data data is already ceased to be considered as suspicious.

Bitcoin (and other cryptocurrencies) today will be one of the ways of money laundering. Why? Because this payment system It can be used for anonymous transfer of money abroad.

A simple laundering scheme through Bitcoin is: A certain firm opens Bitcoin's account to receive money for services rendered.

At the same time, the same company can buy goods (naturally fictitious), it will get legal income from its business.

The client is not necessarily identified by the Bitcoin Protocol.

Also, the money laundering scheme through Bitcoin may be like this:

• The client is registered in the system and creates a disposable Bitcoin account.
• Then he buys Bitcoin through electronic payment systems - Kiwi, Yandex, etc.
• Next, this money is translated into a "clean" wallet.

We give another one real example: Participants in the illegal group recruited people from Ukraine and sent them to work in Russia.

People lived there in rented apartments, their task was to accept from participants in the group of cash and their further translation into Bitcoins.

There was a legalization of money through cryptocurrency, after which the transfer of funds to rubles or dollars was carried out. Further, this money was redirected back to Ukraine, where they were distributed among the participants of the grouping.

Money laundering is a popular circuit of the "dirty" money among attackers. By the way, the most losing money laundering are related to major financial corporations, as well as with officials.

Money laundering through IP

SAMI simple schemewhich private entrepreneurs enjoy - cashing cash via IP.

How it works? A certain businessman opens the IP, a one-day company, registers it not on himself, but for someone. Then he turns large transactions, after which it closes the company not to cause suspicion of tax authorities.

Then he opens up again, but already draws it on another person and conducts the same operations. So it will last until it happens all illegal money.

Consider this process on the example: The company "A" allegedly brought the goods to another city for the company "B", which supposedly bought it. Documents were all made, the director of both companies put their signatures on them, press, so that everything was clean.

But when they cause the prosecutor's office for interrogation and asks "what vehicles The goods were transported? "The puncture is found here.

Both directors are called what a product was transported by the machine, the tax authorities in the meantime check this information by making a request to the owner of the vehicle or the firm that owns transport. It turns out that that day the car was completely in another city.

Offer to open an IP for money laundering: what does it face?

If someone from friends invites you to open an IP, to get a good salary monthly, while doing nothing, then you need to understand that there is no light money.

Most likely, the familiar wants to use your data for money laundering. If so, then you, as an IP, will take responsibility under Art. 174 of the Criminal Code.

Punishment may be in the form of fine, forced work, imprisonment Depending on the value of the action (transaction of a large, especially large or small size), as well as on the number of persons involved in the illicit trafficking.

This can happen when the cash on the card is credited with e-wallets or are translated by the same person.

If the bank will suspect the illegal money circulation on the map, the transfer of money in corrupt purposes, the implementation of transactions for taxes from taxes and so on, then it can really block the customer's current account.

The bank unlocks the account only if the client provides information The fact that it was a legitimate money turnover by his account.

To confirm the financial operations, the client needs to go to the bank together with the documents confirming the fact of payment for the goods, the provision of services.

If all documents requested by the Bank are provided by the client, then the account will be unlocked within one day.

If the Client believes that the Bank did not have to be grounds and suspicions about the current account, the Client may contact the service for the protection of consumer rights and minority shareholders of the Russian Federation.

In extreme cases, he can go to court. But it often enough for him to just come to the bank, find out why his score was blocked and solved this problem in place.

Money laundering is the process of transition of cash obtained by illegally, as a result of criminal activities.

At the same time, the owner of the "dirty" money moves them through financial system So deftly, that it seems that he got the money on legal grounds.

Meanwhile, in case of detection of the prosecutor's office and tax Service Money laundering fact an attacker will threaten criminal liability under Art. 174 of the Criminal Code of the Russian Federationproviding for both a penalty and more serious punishment - imprisonment.

Video: How to launder money

The National Bank is ready to punish banks that do not struggle with large-scale money laundering schemes, big fines and removal of manual. In order for banks to conduct effective financial monitoring, the NBU disclosed the seven major schemes identified by him.FinClub.publishes their brief description. Experts support the publicity of the FinMonitoring (Ukr.).

The National Bank revealed the main schemes of dubious operations of customers of banks with which Finmon should fight. Their seven. Director of the Financial Monitoring Department of the NBU, Igor Berez told the essence of these operations.

Scheme No. 1 - "Capital Billing"

Five Ukrainian Jurlitz sell the goods for exported by four foreign legal entities. The conditions of the foreign economic contract provide for calculations through the bank for the supply of goods in dollars - $ 22 million. One of the clients makes changes to the contract: the calculation currency instead of the US dollar becomes the Polish zloty. The prescribed course below the market is 3-10 times. Due to a non-market course, instead of $ 22 million in Ukraine, 12 million Polish zlotys are received in Ukraine, or $ 3 million.

Invisible cash. What will give the appearance of digital hryvnia

"The lost revenue was $ 19 million. The scheme made it possible to bring money from Ukraine, which in turn had an impact on the demand / supply of currency and course. All contracts were transferred to the bank. The bank saw them, fixed non-market courses and carried out operations. In fact, he removed the operation with monetary monitoringwithout providing information in the GFS, "said Igor Berez.

Scheme number 2 - "detected"

A group of 42 individuals took off 101 million UAH from payment cards for payments on a business trip: each 2.6 million UAH. Initially, these 111 million UAH enrolled in the accounts of two firms as payment for grain, construction works, marketing services. These firms at the same time did not have a construction license, they also did not have labor relationship With these salines (only 9 people had orders for a business trip).

PrivatBank blocked the circuit operations by 880 million UAH

The National Bank believes that the bank should have stopped these schemes, since the cash was filmed in particularly large sizes, the Jurlitz were its clients, and the bank did not verify the license of the client to the specified operations. "Cash operations are legal. But the question is that in many cases a scheme is conducted when the illegal purpose of cash operations is masked under legal capabilities, "says Igor Berez.

Scheme number 3 - "Corruption"

The State Enterprise, established by the Ministry of Energy, held a tender for the procurement of protection of heat exchange turbines for 51 million UAH. Part of these funds went on the purchase of equipment, and most of the money (27 million UAH) was cashed by the director and chief accountant of companies as financial assistance and loans. Companies that participated in the tender appear in criminal cases. The translation of the branch of the State Enterprise of funds in particularly large amounts in favor of legal entities, which are the defendants of criminal cases, and the cashing of funds in particularly large sizes are the signs that the bank should have encouraged the bank.

Scheme number 4 - "Boiler"

"Historically, it happened that illegal operations" detected "were carried out through the banking system. Since now the National Bank pays great attention to this issue, then we see an improvement in control both at the level of the banking system and the reaction of companies that are abused by this and try not to invoke cash now, "said Igor Berez.

But the need for economics in cache is still huge. The scheme involves companies selling goods and services for cash, as well as companies that work on non-cash, but they need cash. In one of the banks, more than 200 companies worked in such a "boiler". Companies who sold their cash revenue instead of a classical collection procedure received 4 billion UAH non-cash form Allegedly for the sale of cigarettes, fruits or second-hand. While buyers' company in fact received not purchased cigarettes, but cache on an identical amount. The Bank was applied to the Sanction of the National Bank for engaging in the maintenance of fictitious companies.

Scheme number 5 - "Fictal income"

In Ukraine acts electronic declaration Revenues of a number of categories of persons and often requires information about the source of money. To "draw" the fictitious income of the physician, professional intermediaries are hired. The essence of the scheme. The Bank provides loans to companies that buy securities from other companies. They then provide financial assistance to individuals who also buy securities. After the sale of the securities of the saline have the opportunity to declare income from the sale of securities. These operations were driven in a circle: during the day for 81 million UAH, securities were purchased for 300 million UAH, since such operations were driven seven times. "These incomes later appeared in the declarations of individual physicals. Customers were public figures, "reported in the National Bank.

Scheme number 6 - "Cash receipt"

A group of companies through the bank paid the collection of secondary raw materials for further processing. Allegedly bought 612 thousand tons. "There would be 284 KamAZ for the carriage of such a volume of raw materials," they say in the NBU. The redemption "surrendered" a limited number of individuals, including well-known people, and even a singer who allegedly handed over bottles and waste paper. According to this scheme, the Bank issued 3.9 billion UAH "in hand". National Bank fined this bank, and the manager removed.

Scheme number 7. – "Cash without cash"

Another example of conversion without nothing personal funds In cash without collection. The Yurlitz Group of Naulu paid for the supply of gas, and gas companies screamed at 737.7 million UAH on the non-Naulu of scratch-cards to replenish mobile communications. In reality, the scratch cards were sold to individuals for cash, but the cache did not receive on their account. The head of this bank was also suspended by the NBU.

Good intentions

The publication of these schemes should encourage banks they do not engage. "I think that NBU measures related to the publication of this information will have a purely educational effect," said Vitaly Shapran, a member of the Ukrainian Society of Financial Analysts. "The opening of information on violations explains to the population and business, which banks tend to violate the rules of the game, exposing the other customers to operating risks. On the other hand, this practice will help reduce the number of violations in the long term, as reputation is a key asset in banking businessAnd now banks tend to defend it with all their might, "says the financial analyst of the company YouControl Roman Kornilyuk.

The activity of the NBU in this direction is not accidental. Since the fall of 2017, the NBU has strengthened the requirements for compulsory financial monitoring by banks of clients for more than 150 thousand UAH. In the work of banks, a risk-oriented approach was introduced. If earlier banks on a quarterly basis found risky financial operations And they have notified about them statefinmonitoring, now they must identify them "on an ongoing basis" online - even before the operation. Checking should begin at the stage of filling the questionnaire. Banks must check the sources of origin of suspicious customer revenues.

Large finnish

With the introduction of a risk-oriented approach, measures have increased influence against banks. If, according to the results of 2016, 28 banks in the amount of 9.3 million UAH were fined under the FinMonitoring, then in 2017 the amount of fines increased to 67.6 million UAH. In total, 15 banks from 47 proven, that is, every third one was fined. "On the one hand, fines have grown, and on the other - we now have no need to call the license, as was 2015-2016. We no longer see such risk activities in banking system. In those banks in which we have taken licenses, 70-90% of operations were circuit and wore the laundering of money laundering. Now there are separate banks that unite business operations with incomprehensible. There are several reasons: either this is done by specially banks, or by ignorance of their client, "explains Igor Berez.

According to him, many banks that came under the fines were not ready to fight with the "schers" who came to them. " Large sum Penalties - it was a call response when the washing companies went to system banks. They were simply not ready for this. They did not have such customers earlier, since they were in smaller banks, but now they improve control procedures, and we see positive changes, "says Igor Berez.

In the first quarter of 2018, the National Bank has already fined five banks from seven proven. At the same time, more active NBU began to apply such a measure as the removal of the Bank's head without the right to hold senior positions in the banking system for 10 years. "There are several measures of influence to banks. One of these measures we actively use is the removal of the head. We resort to it when it takes into account the fact that the size of the fine does not threaten the volume of the schemes that we detect. Thus, we give a signal to the market and create the conditions so that the leadership consciously did not follow such violations. If bank managers will understand what risk activity According to financial monitoring, there is the possibility of removing with the inability to occupy leadership positions for 10 years, then this is worse than any fine, "said Igor Berez. The head of Tascombank Ekaterina Mebeh and the head of the bank "Ukrainian capital" Alexander Tikhomirov came under this sanction.

Educational measures

Financial experts support the strengthening of the requirements of the National Bank on FinMonitoring. "The regulator uses a mentioned set of sanctions aimed at preventing the repetition of violations by market participants to approve the serious relationship of banks to the requirements of the NBU in the conditions of new rules of the game," the Roman Kornilyuk emphasizes.

He calls two reasons for tightening requirements and sanctions. "First, the regulator strengthens monitoring to risk operations of banks, fights for money laundering and financing, as well as capital withdrawal schemes in the context of global strengthening of financial flow control trends, such as AML, KYC, BEPS. Secondly, the NBU continues to crash over a decade more loyal or formal approach to the FinMonitoring, developing new system Control over violators of legislation and strengthening institutional ability, "lists the analyst.

Vitaly Shapran believes that the National Bank is better to be punished with fines, than to immediately call the license from the bank. "Such banks are better not to close, but to fine, it will be much more profitable for the budget and significantly for the rest of the banks," he says.

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Legalization (laundering) of funds is a criminal action that relates to economic crimes. It meets in legal practice quite often, because it is necessary to know what actions can be regarded by law enforcement agencies as an attempt to legalize funds.

In this article, we will consider signs of money laundering and what responsibility is provided for this crime.

What is the legalization of funds?

The concept of " illegal legalization of money"This is an attempt to impart legitimate money resources or other material values \u200b\u200bobtained by illegally. Simply put, money is translated from criminal, shadow economy into legal, official so that the person who owns them could calmly dispose of these assets.

Forms cash laundering May be different: Transfer from cash in cashless and back, money exchange for material values (Gold, real estate, securities), etc. The main condition - initially the property is obtained by criminal means: it can be bribes, fraud, theft, robbery, drug trafficking and weapons, other property crimes.

The main signs of the legalization of cash

Despite the fact that there are hundreds of money laundering schemes, and newly appear daily and are improved, there are a number of signs that allow direct or indirectly to determine what the legalization of funds takes place.

Here is some of them:

• operations are committed by one-day firms, with minimal activity in the market or without anything. If the company has not yet been registered, did not led economic activity, and then sharply began activity with large amounts of money, with a high probability we can talk about the legalization of funds received by illegally;
• falsification primary documents. Revenues funds need to be explained somehow, and criminals fake primary documentation (parish overhead, contracts, accounting reporting etc.). If the facts of fake such documents are found, this may indicate attempts to laundering money;
• the use of companies, the finite beneficiaries of which are the owners of illegal property or their relatives / close people. Since legalize the tools is more convenient and safer through "their", firms open on his brother, wife or other relatives of the suspect. The very fact of operations through such firms is not laundering of funds, however, with other arguments, there may be a sign of such actions;
• activities are conducted in offshore zones. There are countries that, due to low taxation and minimum issues, are successfully used by criminals for the legalization of illegally received property. Money is transferred to the accounts of the company in the offshore state are passed through several fake companies, and returned the owner is already conditionally clean - in any case, to track operations in the jurisdiction of offshore are quite difficult. By the way, offshore countries are not always used by criminals - they are quite legally use to optimize taxation and simplify economic activities.

It is necessary to add that responsibility for money laundering is possible only if it is proved that these tools are obtained illegally. At the same time, the punishment is provided for both those who made attempts to legalize their own property and for those who participated in the laundering of third-party property.

Responsibility for the legalization of funds obtained by criminal

Responsibility for acts that are regarded as legalization of funds obtained by illegally provided by Art. 174 of the Criminal Code of the Russian Federation. According to this article, such a punishment is provided:

If the amount of funds that tried to wash, does not exceed the threshold value of 1.5 million rubles

a fine up to 120 thousand rubles or in the amount of the annual income of the convict;

Legalization of illegally received funds in large amounts (over 1.5 million rubles)

penalty up to 250 thousand rubles or imprisonment for up to two years with a fine of or without it. The confiscation of the convicted property can also be used. At the same time, if the crime was committed using official position or by prior agreement, imprisonment can reach 5 years, and the amount of the fine increases to 500 thousand rubles. It may also be banned to hold a number of posts;

Funding of funds in highly large sizes (more than 6 million rubles)

or as part of an organized group - a fine up to 1 million rubles or in the amount of the income convicteder for 5 years, imprisonment for up to 7 years, with the ban on occupying certain positions and confiscation of property.

In the event that accusations of the legalization of illegally received funds are made against you, first of all it is necessary to contact. Possessing the necessary knowledge and experience in such affairs, the lawyer will be able to analyze the nature of the evidence of evidence, which in the investigation and facts relevant to the case, and on the basis of the information received organizes the optimal protection line.

As a result, the accused can get a suspended period instead of real or in general to get rid of the fine, and if the charges are nominated at groundless - close the case at the pre-trial stage or prove in court the innocence of the ward. The main thing is not to break and contact immediately how it became aware of the claims from law enforcement agencies, because the earlier it is to turn, the greater the chances of a positive outcome of the case.

Posted on the site 03.05.2011

Bank payment and credit cards throughout the history of their existence are the subject of encroachment by the criminal world. Today, bank cards are actively used to legalize the income obtained by criminal means and financing terrorism. With the help of this banking product, organized criminal groups create schemes for the cashation of washing money.

Plastic map as an income laundering tool

The use of bank cards in order to legalize the income obtained by criminal means is not innovation. It is worth noting that banks are constantly faced with the billing plastic cards Private customers of dubious cash withdrawal operations obtained by criminal means. The schemes for these operations are different and with regular frequency are created new, but before proceeding directly to the schemes, we will analyze the reasons for which this banking Product It becomes a tool for laundering criminal cash.

The purpose of many illegal transactions is ultimately becoming obtaining cash. With significant amounts of illegal transactions, the goal may be the conclusion of capital abroad, as a rule, in the zone with a preferential regime of taxation - offshore zones. Malfactors are created by fictitious companies. The fictitiousness lies in the absence of business activities as such, and the purpose of creating such a company is to open an account in the bank for doubtful operations. The current accounts of these organizations can translate large amounts of money, then the amount of the amount is cash.

For example, the organization's current account is constantly received with the appointment of payment "For building materials under the Agreement of 16.03.2011 No. 14", then their removal with the appointment of "economic costs or settlements with legal entities" in the check. Naturally, the general director of these organizations - fake persons from the number of socially unprotected or poorly educated citizens. Employees of banks oppose the activities of such companies in their own credit institutions using inflated cash rates or simply refusing operations to receive cash, knowing that the organization will not file a lawsuit in court, since herself is doubtful and conducts illegal Operations. Thus, the attackers have to create new methods for money laundering obtained by criminal means, one of which is to obtain cash through bank card accounts.

Schemes for dubious operations

Before recommending the methods of excluding bank involvement in questionable schemes for the legalization of criminal proceeds using bank cards, consider the cashing circuits of cash that have dubious origins through bank card accounts.

Scheme 1.

Opened accounts of bank cards. Accounts are opened by customers themselves, but accompanied by organizers of criminal groups engaged in dubious banking operations on cash cash. Customer's data criminal groups are selected from the environment of poorly educated and socially unprotected segments of the population, offering them for a certain fee just to open a bank card, which, when receiving it, together with the PIN code, they must convey to the participants of the criminal group. Thus, the future client who will receive dubious amounts to the card account, just come to the bank for no more than two times (for the first time - when designing bank card, the second - when it receives it) or once with immediate maps making. The map is then transmitted to the attackers who will receive dubious amounts from it, because, knowing the pin? Code of the card and conducting this operation Through an ATM, "legalization" fraudsters will not need the presence of the card holder itself. Further, dubious amounts from legal entities may come on individual entrepreneurs from various credit institutions. Details of payments can be very different: from transfers under loan and material assistance contracts before paying for the transfer of texts and harvest. The only minus of this method for fraudsters is the fact that the true owner of the card will make it blocking by writing a statement about her loss, and having received new mapwill remove criminal money belonging to him. Therefore, the owners of bank cards are selected from the number of people who are not able to come up with such a combination, or the scheme 2 applies.

Scheme 2.

Bank cards are opened on the names of non-existent citizens (fictional identification data of clients) either on citizens without their knowledge and visits to the bank (if there are copies / lost (stolen) passports). These cards fall into the hands of a criminal group, then everything happens as we indicated in the scheme 1. A distinctive feature of this scheme is that fraudsters will have to enter into collusion with the operationalists leading bank accounts in order to open bank card accounts on non-existent customers.

Scheme 3.

Customer group opens in retail or universal Bank Bank credit cards with the opportunity early repayment Credit and removal of cash with minimal commission remuneration. The opening of the accounts can occur both according to Scheme 1 and according to Scheme 2, but since these cards are already credit product, then, in? first, not all citizens will go to pay a credit card in "Aliens", in? second to get a credit card, you need a positive credit history Or a permanent place of work, which, as a rule, there is no poorly educated and socially unprotected segments of the population. Therefore, the process of opening credit accounts on bank cards will go under scheme 2. However, if the decision to issue banking credit card Accepted ne. the only employee, the attackers will be more difficult to enter into collusion with bank employees. The credit funds will be filmed on the map, the so-called borrower will open a credit line, but after removing the loan will be reputed non-cash by transferring funds from the account legal entity - Participant of a dubious scheme. The purpose of the payment may be as follows: "Repayment of the loan for Ivanov Ivan Alexandrovich."

Scheme 4.

This scheme is the use of legal accounts on bank cards in order to obtain dubious money. This method can be used in major citiesWhere most residents already have such a bank product as a plastic card. The attackers can only find people who are ready for a certain amount to provide the details of their bank account to commit doubtful cash enrollment operations, and then upon receipt of cash. It is worth noting that these operations are usually one-time, since when performing permanent doubtful operations, the Bank can block the private client cards, and since the plastic citizen is needed to obtain salary or use credit lineHe is not interested in conducting constant dubious operations.

Scheme 5.

The essence of this scheme is to conclude an agreement on a salary project in order to use bank card accounts for removing cash obtained by criminal means. A fictitious organization that has no real business concludes a contract with the bank for a salary project and opens up bank card accounts. Employees of such organizations are, as a rule, citizens referred to in Scheme 1. But since to receive cards as part of salary projects, the staff of employees to the bank does not need, accounts can be opened for anyone, the main thing - have copies of passports or printed sheets of paper supposedly with copies of passports, and in fact they may be non-existent documents certifying the identity modern technologies. Cards gets cEO (Facular face), which then transmits them to the organizers of the criminal group. As a rule, money as the so-called salaries come to the accounts of salary bank cards from other credit institutions, since if the account of the organization lists the salary will be opened in a bank in which salary card bills, then employees credit organization They will see that on the settlement account of the organization there are no tax deductions for the salary. Naturally, the data of the deductions of the fictitious firm are not paid, so she has a passing general director, and a short period of existence. Therefore, by opening salary accounts, a fictitious organization translates from his account opened in one bank, money in the form of a so-called salaries to employee bank card accounts opened in another bank. The money in the form of cash receives the organizers of the criminal group.

From the above schemes we can conclude that they differ from each other by the opening process bank accounts Plastic cards, and the processes of transferring money they have similar. From the account of a fictitious company, money is transferred to bank card accounts, while the purpose of payment may be different (salary, premium, translation for services rendered, loan, material aid etc.). Then money is cashing. Cash is filmed, as a rule, in a bank that issued a card, as a commission fee will be charged through the ATMs of other banks.

Each ATM installed a video surveillance device. Naturally, in real time, no one can sit and monitor what is happening near the ATM, but if necessary, recording can be viewed or transferred to the investigative authorities. That is why the organizers of criminal groups on the legalization of criminal proceeds will never have to receive cash in the so-called wash bank cards, and hire special people for this, which they will wait near the ATMs, so that they do not disappear with cards, PIN codes and money received .

Countering

The most important question is how credit institutions are to withstand the use of bills on bank cards in order to withdraw cash funds obtained by criminal means.

First, it is necessary to conduct constant monitoring of credits to bank card accounts, if credited amounts are credited on the day of their enrollment or the next day. Cash receipt speed is the main in the field of money laundering obtained by criminal. The size of the fraudsters is in-hanging from the rates of receiving and transferring cash to interested persons. In the event of identifying such operations, the Bank must immediately request documents documents on operations. The question arises which documents can confirm the legitimacy of the operation. It should be not just contracts for the provision of services or the purchase / sale of goods, etc., but also which? Or financial documents that have marks tax Inspection or other credit organizations. So, at the expense of the private client, permanent major transfers are received, for example, for the provision of tutoring services, and then the amount of the amount is cash, then not only contracts for the provision of services can be requested as confirming documents, but also bank payment orders for transfer tax payments. If a citizen is received by the permanent translations of dividends, it is also necessary to request payment orders to transfer tax payments. If you receive translations with further cash with the appointment of the payment "Return of the Loan" to the bank card on an ongoing basis, then in this case it is necessary to request not only a loan agreement, but also bank payment orders, indicating that the loan has indeed been translated by cash before .

In case of failure to submit a client of legitimate documents or inability to contact the client, it is necessary to block the account of the bank card in order to prevent dubious operations.

Secondly, credit institutions need to use barrier tariffs and limits. In our case, you can enter the limits for receiving cash in the Bank's ATMs by third-party bank card holders, so that the "other people" cards are not cashing through the Bank's ATM for the Symbolic Commission. Currently, on average in Moscow, this limit is 8000 rubles, i.e. The client can get a bank in the ATM of the "Alien" bank on its map that does not exceed 8,000 rubles. for one transaction. The barrage tariff may be a tariff for cash transactions from third-party banks. This tariff may be accompanied by a barrier limit. So, for receiving funds translated from the account of a legal entity from another bank without providing confirming the legitimacy of the operation of documents, an increased commission may be charged (for example, 10% of the amount being taken) in the event of cash withdrawal in the amount of more than 10 rubles. For one day. When studying tariffs for banking servicesWhen you see such a commission, the attackers will never open the "cash" bank accounts that have such tariff conditions.

According to the head of the department of plastic cards of the Interbank Association "ORGBANK" (LLC) Elena Grabareva, it is important for monitoring ATMs for doubtful operations. As an example, it is possible to bring operations for removing large amounts of cash on various cards for one short period, for example, obtaining amounts from 50? 000 rubles. For 5-10 minutes, 10 cards at once. As ATMs may have barrier cash removal limits for third-party clients, such operations can only make customers of the bank to which an ATM belongs. When identifying such a kind of operations, it is necessary to study the sources of cash receipt for card accounts, as well as learn the video of the ATM, as according to these cards, the money could shoot one person hired by the organized criminal group to make such operations. In the event that the sources of money entering card accounts cause doubts about legitimacy, as well as when identifying violations of the rules for using a bank card in terms of transferring it together with information about PIN-code to third-party persons and using it by third-party persons, such bank cards must be immediately blocked at the Bank's initiative . After blocking, it will be necessary to carry out standard procedures for the recruitment of supporting documents. Exceptions can be ATMs installed at large enterprises with a bank contractual relations with the Bank salary projects, or not far from them. Naturally, in the days of mass issuance of salary in ATMs, there may be queues from employees of such enterprises.

Thus, the main measures in the field of identifying dubious legalization operations on bank cards All? The same are monitoring of payments entering bank card accounts, and immediate response to the amounts of doubts. There is a reasonable question of what to do if the client did not submit documents on the operations conducted or submitted documents that cause doubts in authenticity. First of all, it is necessary to block the account of a bank card so that the attackers could not make the amounts received by illegally. Further measures may be such:

1. To keep a dialogue with the client about the sources of origin of funds. From the personal conversation with the client it will be possible to conclude whether the client owns the information or he does not know the payments carried out on its own card account, on the basis of which it is possible to bring the conclusion that the card with the pin-envelope was transferred to the hands of legalization fraudsters per day Her receipt.

2. Refine from the client confirming documents on the operations carried out in accordance with Art. 7. Federal Law 07.08.2001 № 115? FZ "On counteracting legalization (laundering) of income obtained by criminal means and financing terrorism".

3. To explore the methods accessible methods, which sent funds to the Card account of the private client. If this organization He has fame, is in all sorts of ratings or has a real business, it is unlikely that it will be engaged in conducting dubious operations using directly account and "cash" accounts of private clients. Even if a fully legal organization, it will be necessary to cash out cash, then a range of transit operations will be used through various accounts of organizations before the money falls on the "casual" account. In case there are no information about the organization - the sender of funds, it can be concluded that this organization may be fictitious and was created to carry out this kind of operations. Under the available methods of studying information, it is understood to familiarize themselves with Internet sites of news agencies, where information about the organization has studied may be.

4. If the operation was recognized as doubtful, banks should insist on closing a plastic card account. At the same time, the account is desirable to close non-cash. The funds received at the same time will need to list on the application of the client back to the sender of funds. The client may insist on transferring this amount to a different credit institution, but by performing this operation, the bank will be involved in the transit chain. By making a translation from a card account to a private client account to another credit institution, a bank that has implemented this translation, it is better to "wash" cash, since the bank who received this translation may not suspect a dubious operation, because the money will not receive from the account of a legal entity, but from the account of a private client as a translation of its own (personal) funds (that data Cash to do this was admitted to the Card Account of the Private Client from the account of a legal entity for the dubious purpose of payment, the bank, which received a translation from the Customer's Card Account for the current account of the individual, will not know).

In fig. 1 schematically represented chain procedures for money laundering obtained by criminal means, and their further cash.

Figure 1. Scheme of dubious operations, the purpose of which is cashing cash

This scheme is an exemplary template for washing procedures. The chapter can stand quite legal organizationwho wants to receive cash. This may be including the income of the organization by which the company does not want to pay taxes. In rare cases, the scheme can begin with companies engaged in illegal business on trafficking in narcotic drugs, weapons, human bodies, etc. Naturally, this organization will hold payments for fictional products and services, but the activities of the illegal organization will comply with the Charter. The transit circuit is shown quite schematically, it can be longer or, on the contrary, short. It all depends on which company is orders cash cash operations. If this is an enterprise with state capital, the transit chain will be much longer if it is a simple limited liability company, the transit chain can be the same as in Fig. 1, and maybe less.

In fig. 2 shows a scheme following which, it is possible to avoid cases of dubious operations on cashing.

Figure 2. Scheme of possible exclusion through a bank dubious cash custody operations

It is possible that in a transit chain for money laundering, attackers will also use private clients accounts to eliminate suspicions in money laundering. This scheme is presented in Fig. 3.

Figure 3. The scheme for conducting dubious operations, the purpose of which is cashing cash, using individuals of individuals

In the considered in Fig. 3 Situations Money for a card account of an individual can come from the current account of the same individual open in another bank. At the same time, in the appointment of payment will be indicated "Translation own funds" Thus, scammers are trying to reduce the vigilance of bank employees. For greater persuasive, money can do from urgent deposit accounts. In this case, the client may explain that either ended deposit accountOr he did not arrange interest in the bank. In this case, it is also necessary to track the facts of transfers from accounts. individualsOpen in other credit institutions for card accounts. Unambiguously logic in these translations is missing: nothing prevents the customer to get cash at the expense of the account, even if it is an urgent account, the early closed. Therefore, in the case of cash receipt as a transfer of personal funds from deposit accounts, open in other credit institutions, for card accounts for further cashing, it is necessary to request the bank accounts from these clients, from which cash is translated or discharged. The purpose of the document request will be to study them on the subject of whether the money really was translated from the deposit account at the end of their storage. If it is established that the money was received on a deposit account from a legal entity Cashlessly and on the day of their receipt or in the coming days after the receipt, the amount was transferred to the card account, we can conclude that this scheme is most likely to be transit, and the ultimate goal is to cash out money. These facts can be found from an extract on a deposit account, which, as noted earlier, needs to be requested from the client.

In turn, if the client presents an agreement on a deposit account, from which it becomes known that the amount made by the amount was on the basis of the deadline, then in this case there can be no complaints about the client. At the same time, the extract on an urgent contribution / deposit may not be requested if all the necessary information about the timing, dates and amount is available in the bank deposit agreement.

Conclusion

Summing up, it can be noted that, unfortunately, banks are forced to fulfill the functions of them that are established by antigelization law. In addition to holding banking operations, credit organizations are obliged to follow the cleanliness of transactions held by their clients, and stop dubious operations than, in our opinion, other authorized authorities should be engaged in. Nevertheless, conducting dubious transactions through a bank may adversely affect the reputation of the credit institution, and the prevention of such operations is in the interests of bank management.

I.A. Cross, independent expert

Money is a kind of stream that crosses the real, and in lately and virtual space.

No wonder this cash flow Attracts the attention of dishonest people seeking to take possession of material values.

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In order to assign them, invented special money laundering mechanisms, various ways to illegally cash out and use them to meet their own needs and needs. Such methods are illegal, and therefore, special sanctions are provided for their application.

What are the grounds for bringing to criminal liability for non-payment wages? Find out about it from ours.

Concept and examples of illegal cash

Money laundering - what it is?

This is a combination of special methods, the use of which allows you to translate funds obtained as a result of criminal activities into other, legitimate assets and freely use them in the future.

It is necessary in order to hide present origin materials . As a result of such activities, these finance owners remain deceived, and the law enforcement officers have no reason to attract a criminal to justice.

Thus, money laundering is a synonym for such a thing as the legalization of income.

Illegal recognize all material benefits (money), obtained during illegal activities. This, for example, the means obtained by fraudulently, when extorting, implementing socially dangerous activities.

All money obtained by these ways is illegal, which means to be able to use them for their own purposes, the criminal must legalize them.

Usually the legalization of illegal income engaged:

• organizations engaged in illegal arms turnover, narcotic drugs;
• terrorist organizations;
• rasters who occupy high leadership positions;
• corruption officials;

To understand the entire scheme, it is necessary to consider the procedure on specific examples.

The most common way is Change estimates.

For example, construction company Takes money for construction by purchasing the cheapest materials at the same time.

In the estimate of the acquired accessories Much overestimated. As a result, the money was obtained, the estimate was approved, the contract was signed, and the difference in the resulting and spent amount was legalized.

Another common method of cashing is the conclusion of fake contracts for performing a particular activity.

The criminal assigns itself the amount prescribed in the contract, but there is no service, and this fact was known in advance.

Money laundering methods

How does this happen? Allocate various ways of laundering illegal funds, for example:

Schemes of legalization of funds in Russia

There are several common work schemes on the legalization of cash.

For example, this is a "foreign system", when 2 companies conclude an agreement among themselves. One of these firms is located in Russia, the other - abroad.

All nuances are registered in the contract, including the procedure for resolving possible conflict situations. After the conclusion of the contract, the Russian firm receives money, but does not provide services (for example, does not supply goods). Foreign partners come to court wins things.

Penalty in the form of one amount with the help bailiffs Transport abroad (to the country where this foreign company is located).

It should be said that the leaders of these two organizations were in the preliminary collusion Their actions allowed unhindered to transfer money to a foreign account, after that, the specified means can be used on legal grounds.

A very common way of legalization is the so-called bank scheme.

Bank managers decorated loans for the staff of their own organization (cleaners, unqualified workers), with the amount of these loans been very significant.

This employees said that the contract was drawn up only on paper, promised to pay major premiums For their consent to participate in the mahynation.

In fact, it turned out that the debt for the unpaid loan remained on banking balance, and credit obligations - at the Bank's employee who signed the contract.

Transit corridor- Another common money laundering scheme. This method involves cooperation russian companies and banks with foreign firms.

According to the contract, Russian firms transfer money to foreign partners for the provision of certain services. In fact is just an effective way to transfer finances For foreign accounts that are not regulated by Russian legislation.

Other wayslaundles are considered:

Stages of cashing

Organizations with various legal form (IP, LLC) are an excellent tool for money laundering. This process includes several stages:

1. Conclusion of the contract between the owner of the company (Customer) and the employee of the submarine company (performer) for the supply of goods or the provision of any services.
2. The fact of the implementation of services prescribed in the document.
3. Payment of goods or services, and the amount paid significantly exceeds the actual one.
4. Return to the customer's difference between the paid and real amount of money.

Bank cards Today they get more and more distribution. They are used not only for holding banking operations, but also in everyday life.

Therefore, it is not surprising that such cards have become an object of close attention for fraudsters trying to legalize the income obtained by a criminal method.

Allocate the following stages and laundering systems In this area:

Legislative regulation

Illegal legalization of money It is considered a crimeTherefore, the sanctions provided for for the commission of such an unlawful act are registered in Art. 174 of the Criminal Code.

This act gives the definition of this concept, it has an indication of what is considered to be laundering, and also prescribes the responsibility for the crime committed.

In addition, this sphere is regulated by the law on countering the legalization of income adopted August 7, 2001. This document also defines the concept of laundering, as well as methods that allow preventing this crime.

In particular, the law states that information on all major transactions should be transmitted to Rosfinmonitoring.

This is relevant for less major agreements, if they conclude with the companies of the DPRK or Iran (this is necessary in order to prevent the financing of terrorist organizations). Specified agreements and treaties are subject to more thorough check and control.

Methods of exposing criminals

Monetary traffic controlcarried out by the following organizations: