Article 1.
To make in Article 26 of the Federal Law "On Banks and Banking Activities" (as amended by the Federal Law of February 3, 1996 N 17-FZ) (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1990, No. 27, Art. 357; Meeting of Legislation Of the Russian Federation, 1996, N 6, Art. 492; 2001, N 33, Art. 3424; 2003, N 27, Art. 2700; N 52, Art. 5033; 2004, N 27, Art. 2711; 2005, N 1 , Art. 45; 2007, N 31, Art. 4011; N 41, Art. 4845; 2009, N 23, Art. 2776; N 30, Art. 3739; 2010, N 31, Art. 4193; N 47, Art . 6028; 2011, N 7, Art. 905; N 27, Art. 3873; N 48, Art. 6730; N 50, Art. 7351; 2012, N 27, Art. 3588; N 50, Art. 6954; n 53, Art. 7605; 2013, N 11, Art. 1076; N 19, Art. 2329) The following changes:
1) part of the third recognition of invalid;
2) supplement the new part of the fifth of the following content:
"Inquiries on operations and accounts of legal entities and individual entrepreneurs, on operations, accounts and deposits of individuals are issued on the basis of a court decision by the credit institution by officials of authorities authorized to carry out operational operations, when performing functions to identify, prevent and curl of crimes on their requests sent to the court in the manner provided for in Article 9 of the Federal Law of August 12, 1995 N 144-FZ "On Operational Festival Activities", if there are information about the signs of prepared, committed or crimes committed, as well as those who prepare them committing or committed if there is no sufficient data to address the issue of initiating a criminal case. Lists of these officials are established by regulatory legal acts of relevant federal executive bodies. ";
6) add parts twenty-seventh and twenty eighth following content:
"Information on opening or closing accounts, deposits (deposits), on the change in account details, deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals, on the provision of the right or termination of the right of organizations and citizens who carry out entrepreneurial Activities without the formation of a legal entity, to use corporate electronic means of payment for transfers of electronic funds, the change in the details of the corporate electronic payment in electronic form is reported to the credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees.
Information on the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), on account operations, on deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals are provided a credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees. ".
Article 2.
N 943-I "On the tax authorities of the Russian Federation" (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, N 15, Art. 492; Meeting of the legislation of the Russian Federation, 1999, N 28, Art. 3484; 2011, N 48, Art. 6730; 2012, N 50, Art. 6954; 2013, N 19, Art. 2329) add part of the third following:
"Tax authorities in the presence of the consent of employees (their spouses and minors) organizations with public participation submit to state bodies with their information about the amount and on the sources of income of these persons in cases and procedure determined by the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation . ".
Article 3.
Article 32 of the Law of the Russian Federation of November 27, 1992 N 4015-I "On the organization of the insurance business in the Russian Federation" (Vedomosti Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 2, Art. 56; Meeting of the legislation of the Russian Federation , 1998, N 1, Art. 4; 2003, N 50, Art. 4858; 2005, N 10, Art. 760; 2009, N 44, Art. 5172) Supplement paragraph 6 - 11 of the following content:
"6. The persons specified in paragraphs 1 and 2 of this article, as well as members of the Board of Directors (Supervisory Board), members of the collegial executive body of the subject of the Insurance Business - a legal entity cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Law, a professional participant of the securities market, a clearing organization, management company of the investment fund, a mutual investment fund and non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, shareholder investment fund, credit organization, insurance organization, non-state pension fund, trade organizer;
7. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in subparagraphs 1 to 3 of paragraph 6 of this article is considered to be retired from the day the appropriate decision of the authorized body or the court.
8. A physical person who has an incomprehensible or outstanding conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contracts of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the insurance organization, to receive the right of disposal of 10 and more percent of the votes per Voting shares (shares) constituting the authorized capital of the insurance organization.
9. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the insurance organization, received the right of disposition of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of the insurance organization, is obliged to direct the notification of the insurance organization and Insurance supervision authority in accordance with the deadlines, which are established by the regulatory legal acts of the insurance supervision authority.
10. Insurance supervision authority In the framework of its supervisory functions, it is entitled to request and receive information about persons who directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the trust management agreements, and ( or) a simple partnership, and (or) of the assignment, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the insurance organization, have the right to dispose of 10 and more percent of the votes falling on Voting shares (shares) constituting the authorized capital of the insurance organization.
11. If the notification provided for in paragraph 9 of this article is not received by an insurance organization or from this notice it follows that the person who has the right to directly or indirectly dispose of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the insurance organization, Does not comply with the requirements established by paragraph 8 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes falling on the voting shares (shares) that constitute the authorized capital of the insurance organization. At the same time, the rest of the shares (shares) belonging to the said person, in determining the quorum for the general meeting of shareholders (participants) of the insurance organization, are not taken into account. ".
Article 4.
Deposit to the first Civil Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1994, N 32, Art. 3301; 2002, N 12, Art. 1093; 2006, N 2, Art. 171; N 52, Art. 5497) The following changes :
1) Article 51 shall be amended as follows:
"Article 51. State registration of legal entities
1. A legal entity is subject to state registration in the authorized state body in the manner prescribed by the Law on State Registration of Legal Entities.
2. The state registration data is included in the Unified State Register of Legal Entities Open to Universal Review.
A person who consistently relying on the data of the Unified State Register of Legal Entities, has the right to proceed from the fact that they correspond to the actual circumstances. The legal entity is not entitled to the person with the person who belonged to the data of the Unified State Register of Legal Entities, refer to the data not included in the specified register, as well as the inaccurate data contained in it, except in cases where the relevant data is included in the specified registry in The result of unlawful actions of third parties or otherwise, in addition to the will of the legal entity.
A legal entity is obliged to compensate losses caused to other participants in civil turnover due to failure to submit, untimely submission or submission of unreliable data about it into a single state register of legal entities.
3. To state registration of a legal entity, changes in its charter or to the inclusion of other data that are not related to the changes in the charter, the authorized state authority is obliged into the Unified State Register of Legal Persons, which are provided for by law, verifying the accuracy of the data included in Specified registry.
4. In cases and in the manner provided by the Law on State Registration of Legal Entities, the authorized state authority is obliged to report in advance to interested persons on the upcoming state registration of changes in the charter of a legal entity and on the upcoming inclusion of data into the unified state register of legal entities.
Interested parties have the right to send to the authorized state body of objections regarding the upcoming state registration of changes in the charter of a legal entity or the upcoming inclusion of data into the Unified State Register of Legal Entities in the manner prescribed by the Law on State Registration of Legal Entities. The authorized state body is obliged to consider these objections and adopt the appropriate decision in the manner and within the period provided for by the Law on State Registration of Legal Entities.
5. Refusal to state registration of a legal entity, as well as in the inclusion of data on it, in the Unified State Register of Legal Entities is allowed only in cases provided for by law on state registration of legal entities.
Refusal to state registration of a legal entity and evasion from such registration can be challenged in court.
6. State registration of a legal entity can be recognized by the court of invalid due to its negotiable violations of the law, if these violations are irreparable.
The inclusion of legal entities in the Unified State Register of Legal Entities may be challenged in court if such data is unreliable or included in the specified registry with a violation of the law.
7. Losses caused by the illegal refusal to state registration of a legal entity, evasion of state registration, the inclusion of unreliable data on the legal entity or violation of the state registration procedure provided for by the Law on State Registration of Legal Entities, due to the authorized state authority, Take compensation at the expense of the treasury of the Russian Federation.
8. The legal entity is considered created, and the data on a legal entity is considered to be included in the unified state register of legal entities from the date of making an appropriate entry into this register. ";
2) Clause 3 of Article 63 add the following content with paragraph:
"In case of deficiency of the property of the liquidated legal entity to meet the requirements of creditors, or if there are signs of the bankruptcy of the legal entity, the liquidation commission is obliged to contact the arbitration court with a statement of a bankruptcy of a legal entity."
Article 5.
Make in Article 11 of the Federal Law of August 12, 1995 N 144-FZ "On Operational Festival Activities" (Meeting of the Legislation of the Russian Federation, 1995, N 33, Art. 3349; 2008, N 18, Art. 1941; N 52, . 6235; 2011, N 1, Art. 16) The following changes:
1) supplement the new part of the third following:
"The results of operational-search activities can be sent to tax authorities for use in the implementation of authority to control and oversight compliance with legislation on taxes and fees, to ensure the presentation of the interests of the state in bankruptcy cases, as well as in the implementation of authority in the field of state registration of legal entities. ";
Article 6.
To make part of the Second Civil Code of the Russian Federation in Article 859 (meeting of the legislation of the Russian Federation, 1996, N 5, Art. 410; 2005, N 30, Art. 3100) The following changes:
1) to add item 1 of the following content:
"1 2. The Bank has the right to terminate the bank account agreement in cases established by law, with a compulsory written notice of this client. The bank account agreement is considered terminated after the sixty days from the date of the bank's direction to the Client notification of the termination of the bank account agreement.
From the day the Bank is directed to the Client notification of the termination of the bank account agreement to the day, when the contract is considered terminated, the Bank is not entitled to carry out operations on a client bank account, with the exception of operations on interest accrualing in accordance with the bank account agreement, to transfer mandatory payments to the budget and operations provided for in paragraph 3 of this article. ";
2) clause 3 supplement the following content with paragraph:
"In the case of a client's failure to appear, to obtain a cash balance in the account within sixty days from the date of the Bank's direction, the Client is notified of the termination of a bank account agreement or non-receipt by the Bank during the specified period of indication of the Client about the transfer of the amount of cash to another account, the Bank must credit funds At a special account in the Bank of Russia, the order of opening and maintenance, as well as the procedure for enrollment and the return of funds from which is established by the Bank of Russia. ".
Article 7.
Make to the Federal Law of April 22, 1996 N 39-FZ "On the Securities Market" (Meeting of the Legislation of the Russian Federation, 1996, N 17, Art. 1918; 2002, N 52, Art. 5141; 2004, N 31, Art. 3225; 2005, N 11, Art. 900; N 25, Art. 2426; 2006, N 2, Art. 172; 2007, N 1, Art. 45; N 22, Art. 2563; N 50, Art. 6247, 6249; 2009, N 18, Art. 2154; N 48, Art. 5731; 2010, N 31, Art. 4193; N 41, Art. 5193; 2011, N 7, Art. 905; N 23, Art. 3262; N 48, Art. 6728; N 50, Art. 7357; 2012, N 53, Art. 7607) The following changes:
1) Article 10 1 shall be amended as follows:
"Article 10 1. Requirements for management bodies and employees of the professional participant in the securities market
1. Member of the Board of Directors (Supervisory Board), a member of the collegial executive body, the sole executive body, the head of the branch of the professional participant in the securities market, the head of the internal control service, the controller of the professional participant in the securities market, a job officer responsible for organizing the risk management system (manager A separate structural unit responsible for organizing the risk management system), head of the structural division of the credit institution created to carry out the activities of a professional participant in the securities market, or the head of the individual structural division of the professional participant in the securities market in the event of a combination of the specified professional participant in professional activities in the securities market Can't be:
persons who carried out the functions of the sole executive body of financial organizations at the time of these organizations of violations for which they were canceled (withdrawn) licenses for the implementation of relevant activities, or violations for which the action of these licenses was suspended and the specified licenses were canceled (revoked ) As a result of the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
persons in respect of which the term has not expired during which they are considered administrative punishment in the form of disqualification;
persons having a dismissed or outstanding conviction for crimes in the field of economic activity or crime against state power.
The current member of the Board of Directors (Supervisory Board) upon the circumstances referred to in this paragraph is considered to be retired from the day the appropriate decision of the authorized body or the court.
2. Election (appointment) of a person who performs the functions of the sole executive body, the head of the internal control service, the controller of the professional participant in the securities market, as well as the functions of the head of the structural unit established to carry out the activities of the professional participant in the securities market (in case of combining the activities of the professional market participant Securities with different activities) is allowed from the prior consent of the federal executive body on the securities market.
The requirements of this clause do not apply to election (appointment) of a person who performs the functions of the sole executive body, a credit institution operating a professional participant in the securities market.
3. A professional participant in the securities market is obliged in writing to notify the federal executive authority on the securities market of all alleged appointments as referred to in paragraph 2 of this article. This notification must contain information confirming the compliance with the requirements established by paragraph 1 of this article. The federal executive authority on the securities market within 10 working days from the date of receipt of the specified notification gives consent to the specified appointments or represents a motivated refusal of writing. Such a refusal is allowed in the event of a candidate inconsistency with the requirements established by paragraph 1 of this article, or in case of inclusion in the notification of incomplete or unreliable information.
4. A professional participant in the securities market is obliged to notify in writing the federal executive body on the securities market on exemption from the position of the persons specified in paragraph 1 of this article, no later than the working day following the day of making such a decision.
5. A professional participant in the securities market is obliged to send a notice in writing to the federal executive body on the securities market on election (liberating) members of the Board of Directors (Supervisory Board) and members of the collegial executive body of a professional participant in the securities market within three days from the day Making an appropriate decision.
The requirements of this article do not apply to credit organizations operating a professional participant in the securities market. ";
2) Chapter 2 to supplement Article 10 2 of the following content:
"Article 10 2. Requirements for founders (participants) of the professional participant in the securities market
1. A physical person who has an incomprehensible or endless conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contract of trust management of property, and ( or) a simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of a professional participant in the securities market, to receive the right of disposal of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of the professional participant in the securities market.
2. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of a professional participant in the securities market, received the right of disposal of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of the professional participant in the securities market, must To send a notice to the professional participant of the securities market and to the federal executive body on the securities market in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority on the securities market.
3. The federal executive body on the securities market as part of its supervisory functions in the manner prescribed by itself is entitled to request and receive information on persons who are directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust Property Management, and (or) of a simple partnership, and (or) instructions, and (or) shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the professional participant in the securities market, have the right to dispose of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of the professional participant in the securities market.
4. If the notification provided for in paragraph 2 of this article is not received by a professional participant in the securities market or from the specified notice, it follows that an individual that has the right to directly or indirectly dispose of 10 and more percent of the votes per voting shares (share) constituting the authorized The capital of the insurance organization does not comply with the requirements established by paragraph 1 of this article, the said person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that constitute the authorized capital of the professional participant in the securities market. At the same time, the rest of the shares (shares) belonging to this person, in determining the quorum for the general meeting of shareholders (participants) of the professional participant in the securities market, are not taken into account.
5. The requirements of this article do not apply to credit organizations operating a professional participant in the securities market. ".
Article 8.
Make to the Criminal Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1996, N 25, Art. 2954; 1998, N 26, Art. 3012; 1999, N 28, Art. 3491; 2001, N 37, Art. 3424; N 47 , Art. 4404; 2002, N 10, Art. 966; N 19, Art. 1795; N 26, Art. 2518; 2003, N 11, Art. 954; N 50, Art. 4848, 4855; 2004, N 30 , Art. 3091; 2005, N 52, Art. 5574; 2006, N 31, Art. 3452; 2007, N 1, Art. 46; N 16, Art. 1822; N 50, Art. 6248; 2008, N 20 , Art. 2251; N 52, Art. 6235; 2009, N 18, Art. 2146; N 31, Art. 3922; N 44, Art. 5170; N 52, Art. 6453; 2010, N 1, Art. 4 ; N 15, Art. 1756; N 19, Art. 2289; N 21, Art. 2525, 2530; N 25, Art. 3071; N 27, Art. 3431; N 31, Art. 4193; 2011, N 11, Art. 1495; N 19, Art. 2714; N 29, Art. 4291; N 30, Art. 4598; N 50, Art. 7343, 7361, 7362; 2012, N 10, Art. 1166; N 31, Art. 4330; N 47, Art. 6401; N 50, Art. 6954) The following changes:
1) part of the second article 46 shall be amended as follows:
"2. The fine is set in the amount of from five thousand to five million rubles or in the amount of wages or other income of the convicted period from two weeks to five years or is calculated in the magnitude of the multiple value of the subject or the amount of commercial bribery, bribes or the amount of illegally displaced cash Funds and / or value of cash tools. The penalty in the amount of five hundred thousand rubles or in the amount of wages or other income of the convicted period over three years can be assigned only in cases specifically provided for by the relevant articles of the special part of this Code, except in cases of size calculus The fine on the basis of the magnitude, the multiple amount of commercial bribe, bribes or the amount of illegally displaced funds and (or) the cost of cash tools. The fine calculated on the basis of the value, the multiple amount of commercial bribe, bribes or the amount of illegally displaced cash and (or) the value of the cash Tools, sets Sia in size to the cycling amount of commercial bribe, bribes or the sum of illegally displaced money and (or) the cost of money instruments, but there can be no less than twenty-five thousand rubles and more than five hundred million rubles. ";
2) in paragraph "A" of the first part of Article 104 1 after numbers "171 2," add numbers "174, 174 1,", the words "articles 226 1 and 229 1" shall be replaced by the words "Articles 200 1, 226 1 and 229 1 ";
3) Article 174 shall be amended as follows:
"Article 174. Legalization (laundering) of cash or other property acquired by other persons criminal
1. The commissioning of financial transactions and other cash transactions or other property, obviously acquired by other persons with criminal means, in order to give the legitimate type of ownership, use and disposal of the specified cash or other property -
a) organized by the group;
b) in particularly large size, -
are punished with compulsory work for a period of up to five years with a limitation of freedom for up to two years or without any and deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any deprivation of freedom for a period of up to seven years with a fine of up to one million rubles or in the amount of wages or other income of convicts for the period up to five years or without any, with restriction of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to five years or Without those.
Note. Financial operations and other cash transactions or other property performed in large amounts, in this Article 174 of this Code of this Code, financial operations and other transactions with cash or other property committed in the amount exceeding one million five hundred thousand rubles, And in particularly large amounts - six million rubles. ";
4) Article 174 1 shall be amended as follows:
"Article 174 1. Legalization (laundering) of cash or other property acquired by a person as a result of the crime commitment
1. The commissioning of financial transactions and other transactions with cash or other property acquired by the person as a result of the crime committed, in order to give the legitimate type of ownership, the use and disposal of the specified cash or other property -
it is punished with a fine in the amount of up to one hundred and twenty thousand rubles or in the amount of wages or other income of the convicted person for the period up to one year.
2. The same act committed in large amounts -
shall be punished with a fine in the amount of up to two hundred thousand rubles or in the amount of wages or other income of convicts for the period from one year to two years, or forced work for a period of up to two years, or imprisonment for up to two years with a fine of up to fifty thousand rubles or in the amount of wages or other income convict for the period up to three months either without any.
3. Acts provided for by part of the first or second of this article perfect:
a) a group of persons by preliminary conspiracy;
b) face using his official position -
are punished with compulsory work for up to three years with restriction of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without any deprivation of freedom for up to five years with a fine of up to five hundred thousand rubles or in the amount of wages or other income of convicts for the period up to three years or without anything, with a limitation of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to three years or Without those.
4. Acts provided for by part of the first or third of this article perfect:
a) organized by the group;
b) in particularly large size, -
are punished with compulsory work for a period of up to five years with a limitation of freedom for up to two years or without any and deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any deprivation of freedom for a period of up to seven years with a fine of up to one million rubles or in the amount of wages or other income of convicts for the period up to five years or without any, with restriction of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to five years or without that. ";
5) Article 193 shall be amended as follows:
"Article 193. Evasion from the fulfillment of duties on repatriation of funds in foreign currency or currency of the Russian Federation
1. Violation of the requirements of the currency legislation of the Russian Federation on the enrollment of funds in foreign currency or the currency of the Russian Federation in a large scale from one or several non-residents to the resident accounts in an authorized bank or to the resident of the resident in banks located outside the territory of the Russian Federation, in the prescribed manner due to the resident in accordance with the terms of foreign trade agreements (contracts) for the goods transferred to non-resident goods made for them the work provided by him the services transferred to them and the results of intellectual activity, including exceptional rights to them, as well as violation of the requirements of the currency legislation of the Russian Federation On the return to the Russian Federation to the Resident accounts in the authorized bank or to the Resident accounts in banks located outside the territory of the Russian Federation, in the prescribed manner of funds in foreign currency or the currency of the Russian Federation in Mr. the amount paid to one or more non-residents for not imported into the territory of the Russian Federation (not received in the territory of the Russian Federation) goods, unfulfilled work, unwordified services, non-intended information and the results of intellectual activity, including exceptional rights to them, -
2. The same acts committed:
a) in particularly large amount;
b) a group of persons by preliminary conspiracy or organized by the group;
c) using a deliberately substrate document;
d) using a legal entity established for committing one or more crimes related to financial transactions and other cash transactions or other property -
they are punished with imprisonment for up to five years with a fine of up to one million rubles or in the amount of wages or other income convicted for a period of up to five years or without any.
Note. The acts provided for in this article are recognized as perfect in a large amount, if the sum of the non-unparally or irrevocable funds in foreign currency or the currency of the Russian Federation on one or several million rubles in one year, and in more than one million, and in particularly large-scale - thirty millions of rubles. ";
6) Supplement Article 193 of the following content:
"Article 193 1. Completion of foreign currency transactions for the transfer of funds in foreign currency or the currency of the Russian Federation to non-resident accounts using concrete documents
1. Completion of currency transactions for the transfer of funds in foreign currency or the currency of the Russian Federation to bank accounts of one or several non-residents with the submission of a credit institution with the authority of the Currency Control agent, documents related to the conduct of such operations and containing obviously unreliable information about the foundations, goals and appointment of translation -
it is punished with a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages or other income of convicts for the period from one year to three years, or forced work for up to three years or imprisonment for up to three years.
a) in large amount;
b) a group of persons by prior agreement;
c) using a legal entity created to make one or more crimes related to financial transactions and other cash transactions or other property -
he is punished with imprisonment for up to five years with a fine of up to one million rubles or in the amount of wages or other income of the convicted person for a period of up to five years or without any.
3. Acts provided for by parts of the first or second of this article perfect:
a) in particularly large amount;
b) organized by the group -
they are punished with imprisonment for a period of five to ten years with a fine of up to one million rubles or in the amount of wages or other income of the convicted person for a period of up to five years either without any.
Note. The acts provided for in this article are recognized as perfect in a large amount if the amount of illegally translated funds in foreign currency or the currency of the Russian Federation on one or more times during one year conducted currency transactions exceeds six million rubles, and in particularly large-scale - thirty million rubles. ";
7) Note to Article 194 shall be amended as follows:
"Note. Evasion from the payment of customs payments is recognized as perfect in large amounts if the amount of unpaid customs payments for goods displaced through the customs border of the Customs Union within the framework of the EurAsEC, including in one or several commodity parties, exceeds one million rubles, and in particularly large-scale - three million rubles. ";
8) Chapter 22 to supplement Article 200 1 of the following content:
"Article 200 1. Cash smuggling and (or) cash tools
1. illegal movement through the customs border of the Customs Union within the framework of EurAsEC cash and (or) monetary instruments committed in large amounts -
shall be punished with a fine of illegally displaced cash and (or) the cost of illegally displaced cash tools or (or) the cost of illegally displaced monetary instruments or in the amount of wages or other income of the convict for the period up to two years, or the restriction of freedom for up to two years, or forced work For up to two years.
2. The act stipulated by part of this article is perfect:
a) in particularly large amount;
b) a group of persons -
shall be punished with a fine in size from tenfold to the fifteental amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments or in the amount of wages or other income of convicts for a period of up to three years, or by limiting freedom for up to four years or forced work for up to four years.
Notes. 1. The act provided for in this article is recognized as perfect in a large amount if the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments exceeds the two-time amount of cash and (or) the cost of road checks permitted by the Customs Union Customs Law As part of the EurAsEC for moving without written declaration.
2. The act stipulated by this article is recognized as perfect in particularly large amounts if the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments exceeds the five-time amount of cash and (or) the cost of travelers permitted by the customs law Union in the framework of the EurAsEC for moving without written declaration.
3. When calculating the amount of the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments, from the entire amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments is subject to the exception of the part that the customs legislation of the Customs Union within EurAsEC Allowed to move without declaring or declared.
4. A person who has voluntarily surrendered cash and (or) the monetary instruments specified in this article exempts from criminal liability if its actions do not contain other crimes. Voluntary cash and cash and (or) monetary instruments specified in this article, their detection, when applying forms of customs control, their withdrawal during the detention of a person, as well as in the production of investigative actions to detect them and withdrawal.
5. Under cash tools, for the purposes of this article, travel checks, bills, checks (bank checks), as well as securities in documentary form, certifying the issuer's obligation (debtor) for cash payments, in which the person who is not specified by such payment is carried out . ".
Article 9.
Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds" (Meeting of the Legislation of the Russian Federation, 1998, N 19, Art. 2071; 2003, N 2, Art. 166) Supplement Article 29 1 of the following content:
"Article 29 1. Requirements for members of the Foundation Council
1. Members of the Foundation Council cannot be:
2) Persons in respect of which the period has not expired during which they are considered to be administratively punished in the form of disqualification;
3) Persons having an incomparable or improper criminalibility of crimes in the field of economic activity or a crime against state power.
2. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in subparagraphs 1 to 3 of paragraph 1 of this article is considered to be retired from the day the appropriate decision of the authorized body or court. "
Article 10.
Deposit to the first Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; 2001, N 53, Art. 5016; 2002, N 1, Art. 2; 2003, N 22, Art. 2066; N 23, Art. 2174; N 27, Art. 2700; N 52, Art. 5037; 2004, N 27, Art. 2711; N 31 , Art. 3231; 2005, N 45, Art. 4585; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, 31; N 18, Art. 2118; N 22, Art. 2563; 2008, N 26, Art. 3022; N 48, Art. 5500, 5519; 2009, N 51, Art. 6155; N 52, Art. 6450; 2010, N 31, Art. 4198; N 45, Art. 5752; N 48 Art. 6247; N 49, Art. 6420; 2011, N 1, Art. 16; N 27, Art. 3873; N 29, Art. 4291; N 30, Art. 4575; N 47, Art. 6611; n 48, Art. 6730; N 49, Art. 7014; 2012, N 26, Art. 3447; N 27, Art. 3588; N 50, Art. 6954) The following changes:
1) the tenth paragraph of paragraph 2 of Article 11 shall be amended as follows:
"Accounts (account) - settlement (current) and other accounts in banks, open on the basis of a bank account agreement;";
2) Article 23 complement paragraph 5 1 of the following content:
"5 1. Persons in which this Code is entrusted with the obligation to submit a tax return (calculation) in electronic form should ensure that the telecommunications communication channels of the electronic document management of documents are used from the tax authority in electronic document management channels that are used by tax authorities in the implementation of their powers in Relations governed by legislation on taxes and fees. These individuals are obliged to convey the receipt to the tax authority on the reception of such documents in electronic telecommunication channels through the electronic document management operator within six days from the date of their sending to the tax authority. ";
3) Article 31 complement paragraph 5 of the following content:
"5. In the case of the direction of documents that are used by tax authorities in the implementation of their powers in relations regulated by law on taxes and fees, by mail such documents are sent to the tax authority:
the taxpayer is a Russian organization (its branch, representation) - at the address of its location (location of its branch, representation) contained in the Unified State Register of Legal Entities;
the taxpayer is a foreign organization - at the address of the place of activity in the territory of the Russian Federation contained in the Unified State Register of Taxpayers;
the taxpayer is an individual entrepreneur, a notary, engaged in private practice, a lawyer, who established a lawyer, a physical person who is not an individual entrepreneur - at the address of his residence (place of stay) or on the address provided by the Tax authority to send the documents specified in this paragraph, contained in the Unified State Register of Taxpayers.
The form of an application for the provision of a taxpayer is an individual entrepreneur, a non-market, engaged in private practice, a lawyer who established a lawyer, an individual who is not an individual entrepreneur, the tax authority to send by mail documents that are used by tax authorities when implementing their powers in relations regulated by the tax authorities The legislation on taxes and fees is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees. ";
4) Subparagraph 2 of paragraph 2 of Article 45 shall be amended as follows:
"2) in order to recover arrears that arose according to the results of the tax audit, which listed for more than three months:
for organizations that are in accordance with the civil legislation of the Russian Federation dependent (subsidiaries) by societies (enterprises) - with the relevant basic (prevailing participating) societies (enterprises), when revenues for sold goods (work, services) are received on their accounts in banks dependent (subsidiaries) of societies (enterprises);
for organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing, participating societies (enterprises) - with dependent (subsidiaries) of societies (enterprises), when revenues are received on their accounts in banks for the main products (works, services) of the main (prevailing, participating) societies (enterprises);
for organizations that are in accordance with the civil legislation of the Russian Federation dependent (subsidiaries) by societies (enterprises) - with the relevant basic (predominant, participating) societies (enterprises), if from the moment the organization, for which arrears, has learned or should have learned To learn about the appointment of a visiting tax audit or on the start of the camera tax audit, there was a transfer of cash, other property to the main (prevailing, participating) society (enterprise) and if such a transmission led to the impossibility of recovery of this arrears;
for organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing, participating societies (enterprises) - with dependent (subsidiaries) of societies (enterprises), if from the moment when an organization, for which arreed, learned or should have learned On the appointment of an on-site tax audit or on the start of the cameral tax audit, the transfer of funds, other property to the dependent (subsidiary) to society (enterprise) and if such a transmission led to the impossibility of recovery of said arrears.
If the tax authority in these cases it will be established that revenues for the goods sold (work, services) enters the accounts of several organizations or if from the moment when an organization comes out for arrears, learned or should have learn about the appointment of an on-site tax audit or on the beginning Cameral tax audit, there was a transfer of funds, other property to several main (prevailing, participating) Societies (enterprises), dependent (subsidiary) societies (enterprises), the collection of arrears is made from relevant organizations in proportion to the share of revenues received by them for sold goods (work, Services), the share of cash transmitted, the value of other property.
The provisions of this subparagraph also apply if the tax authority will establish that the transfer of revenues for the goods (work, services), the transfer of funds, other property to the main (prevailing, participating) societies (enterprises), dependent (subsidiary) societies ( Enterprises) were produced through a set of interrelated operations, including if the participants in these operations are not the main (prevailing, participating societies (enterprises), dependent (by subsidiary) societies (enterprises).
The provisions of this subparagraph are also applied if the tax authority will establish that the transfer of revenues for sold goods (work, services), the transfer of funds, other property is made by organizations recognized by the court otherwise dependent with the taxpayer, followed by arreed.
When applying the provisions of this subparagraph, penalties can be carried out within the limits of the main (predominant, participating) societies (enterprises), dependent (subsidiary) (enterprises), organizations recognized by the court otherwise dependent with the taxpayer, followed by arrears, revenue for sold goods (works, services) transmitted cash, other property.
The cost of property in the cases specified in this sub-paragraph is defined as the residual value of the property reflected in the accounting accounting of the Organization at the time when an organization for which the arrears will be listed or should have learn about the appointment of an on-site tax audit or on the start of the challenge tax audit; ";
5) in Article 76:
a) clause 3 shall be amended as follows:
"3. The decision to suspend the operations of the taxpayer-organization on its accounts in the Bank and the translations of its electronic funds may also be made by the head (Deputy Head) of the Tax Authority in the following cases:
1) in case of failure to submit this taxpayer-organization of the tax return to the tax authority within 10 days after the established period of submission of such a declaration - within three years from the date of the expiration of the period established by this subparagraph;
2) in case of non-fulfillment by the taxpayer-organization established by paragraph 5 1 of Article 23 of this Code, the obligation to transfer the tax authority to accept the Requirements on the submission of documents, the requirements for the submission of explanations and (or) notification of the call to the tax authority - within 10 days from the day The expiration of the period established for the transfer of the taxpayer-organizing receipt for the reception of documents directed by the tax authority. ";
b) supplement paragraph 3 1 of the following content:
"3 1. Decisions of the tax authority to suspend the operations of the taxpayer-organization on its accounts in the bank and translations of its electronic funds, adopted in accordance with paragraph 3 of this article, are canceled by the decision of this tax authority in the following order:
1) when deciding on the basis of subparagraph 1 of paragraph 3 of this article - no later than one day, following the submission day by the taxpayer-organizing tax declaration;
2) when deciding on the basis of subparagraph 2 of paragraph 3 of this article - no later than one day following the earliest of the following dates:
the day of transmission in the manner prescribed by paragraph 5 1 of Article 23 of this Code, the taxpayer-organizing receipt for the reception of documents directed by the tax authority;
the day of submission of documents (explanations) requested by the tax authority - in the direction of the requirements for the submission of documents (explanations) or the appearance of the representative of the Organization to the Tax Authority - when notifying the call to the tax authority. ";
c) in paragraph 9 1, the words "specified in paragraphs 3, 7 - 9" shall be replaced by the words "specified in paragraphs 3 1, 7 - 9";
d) clause 11 shall be amended as follows:
"11. The rules established by this article apply also to the suspension of transactions on accounts in banks and transfers of electronic cash of the following persons:
1) tax agent - organization and payer of the collection - organization;
2) individual entrepreneurs - taxpayers, tax agents, fees fees;
3) organizations and individual entrepreneurs who are not taxpayers (tax agents), which are obliged to submit tax declarations in accordance with part of the Second of this Code;
4) notaries engaged in private practice, lawyers established lawyers, taxpayers, tax agents. ";
6) in Article 80:
a) in paragraph 3:
paragraph two shall be amended as follows:
"Tax Declarations (Calculations) are submitted to the tax authority at the taxpayer's placement area (payer of the collection, tax agent) on established formats in electronic format for telecommunication channels through the electronic document management operator, which is a Russian organization and relevant to the requirements approved by the federal executive authority authorized by the Federal Executive Authority Functions for monitoring and supervision in the field of taxes and fees, unless otherwise of the submission of information related to state secrets are not provided for by the legislation of the Russian Federation, the following categories of taxpayers: ";
complete new paragraphs of the third - the fifth following content:
"Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people;
newly created (including reorganized) organizations, the number of employees of which exceeds 100 people;
taxpayers not specified in the paragraphs of the third and fourth of this clause, for which such a duty is provided for by part of the Second of this Code in relation to a specific tax. ";
b) clause 7 to supplement subparagraph 6 of the following content:
"6) information to be included in the tax declaration in accordance with Chapter 21 of this Code.";
c) complement paragraph 12 of the following content:
"12. The rules provided for in this article also apply to other persons on which the obligation to submit a tax declaration (calculation) in accordance with part of the Second of this Code.";
7) in Article 86:
"1. Banks open accounts to organizations, individual entrepreneurs and provide them with the right to use corporate electronic payments for electronic money transfers only upon presentation of a certificate of registration with the tax authority.
The Bank is obliged to inform the tax authority at the place of its finding information on the opening or on the closure of the account, the deposit (deposit), the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about providing law or termination The rights of the organization, an individual entrepreneur use corporate electronic means of payment for transfers of electronic funds, as well as a change in the details of the corporate electronic payment.
Information is reported in electronic form within three days from the date of the relevant event.
The procedure for reporting by the Bank on opening or closing an account, deposit (deposit), on the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, on the provision of the right or termination of the right to an organization, an individual entrepreneur use corporate electronic Payment tools for electronic money transfers, the change in the details of the corporate electronic means of payment in electronic form is established by the Central Bank of the Russian Federation in coordination with the federal executive authority authorized to control and oversight in the field of taxes and fees.
Forms and formats of reports of the Bank to the tax authority on the opening or closure of the account, the contribution (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about changing the account details, contribution (deposit), on the provision of the right or termination of the right to an organization, individual Entrepreneur use corporate electronic means of payment for transfers of electronic funds, the change in the details of the corporate electronic payment of payment is established by the federal executive body authorized to control and oversight in the field of taxes and fees. ";
b) clause 2 shall be amended as follows:
"2. Banks are required to issue certificate tax authorities on the availability of accounts, deposits (deposits) in the Bank and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, as well as certificates of electronic cash balances and translations of electronic funds in accordance with the legislation of the Russian Federation within three days from the date of receipt of the motivated request of the tax authority in the cases provided for in this clause.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs in the bank, certificates about electronic cash balances and The translations of electronic cash may be requested by the tax authorities in cases of tax audits of these persons or the claims of documents (information) in accordance with Article 93 of this Code, as well as in cases of decisions on the recovery of tax, making decisions on the suspension of operations on Accounts of the organization, individual entrepreneur, suspending transfers of electronic funds or to cancel the suspension of operations on the accounts of an organization, an individual entrepreneur, the abolition of the suspension of transfers of electronic money.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of individuals who are not individual entrepreneurs, in bank, references about the remains Electronic cash and translations of electronic funds may be requested by the tax authorities in the presence of the consent of the head of the higher tax authority or leader (deputy head) of the federal executive body authorized to control and oversight in the field of taxes and fees, in cases of tax audits in relation to These individuals or claims of documents (information) in accordance with paragraph 1 of Article 93 of this Code of Article 93 of this Code.
Tax authorities may be requested certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), statements on account operations, on deposits (deposits) of organizations, individual entrepreneurs and individuals, not We are individual entrepreneurs, in a bank, certificates of electronic cash balances and translations of electronic funds of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, in the bank on the basis of the request of the authorized body of a foreign state in cases provided for by international treaties of the Russian Federation. ";
8) in Article 88:
a) clause 3 supplement the following contents by paragraphs:
"When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget, compared with the previously submitted tax declaration (calculation), the tax authority has the right to demand the necessary explanation at the taxpayer within five days. Submitting the change in the corresponding indicators of the tax return (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of loss received in the appropriate reporting (tax) period is declared, the tax authority has the right to demand the necessary explanations for the taxpayer, justifying the amount of the resulting loss. ";
b) clause 4 shall be amended as follows:
"4. The taxpayer representing the tax authority is an explanation regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the documents submitted, the changes in the respective indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to The budget, as well as the size of the loss received, has the right to additionally submit to the tax authority extract from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data included in the tax return (calculation). ";
c) clause 8 1 shall be amended as follows:
"8 1. When detecting contradictions between information about the operations contained in the tax return on value added tax, or when identifying the inconsistency of information on the operations contained in the tax return on the value added tax submitted by the taxpayer, information about the specified operations contained in Tax Declaration for Value Added Tax, submitted to the Tax Authority by another taxpayer (other person on which, in accordance with Chapter 21 of this Code, is entrusted with the obligation to submit a tax return on value added tax), or in the accounting journal received and invoices represented in the tax authority by the person who, in accordance with Chapter 21 of this Code, is entrusted with an appropriate duty, in case such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget, or on the overestimation of the amount Alologist on the value added, declared for refund, the tax authority is also entitled to refer to the invoice at the taxpayer, primary and other documents relating to the specified operations. ";
d) supplement 8 2 of the following content:
"8 2. When conducting a challenge tax audit of the tax declaration (calculation) on the income tax on the income tax, the income tax of the participant in the investment partnership tax authority, the tax authority has the right to refer information about the period of its participation in such a contract, the share of profits happen on it (expenses, losses) of the investment partnership, as well as use any information about the activities of the investment partnership, available at the disposal of the tax authority. ";
e) add paragraph 8 3 of the following content:
"8 3. When conducting a cameral tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established for submitting the tax return (calculation) on the relevant tax for the corresponding reporting (tax) period in which the tax amount is reduced payable to the budget, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers , on the basis of which specified indicators were formed before and after their changes. ";
e) clause 10 after the words "tax agents," to add the words "other persons who are entrusted with the obligation to submit a tax return (calculation),";
9) Clause 1 of Article 91 shall be amended as follows:
"1. Access to the territory or to the premises of the person's checked officials of the tax authorities directly conducting the tax audit are carried out upon presentation of official certificates and decisions of the head (his deputy) of the tax authority on conducting an exit tax audit of this person or upon presentation of official certificates and a motivated decision of an official of the tax authority, carrying out desk tax audit on the basis of the tax declaration on value added tax, to conduct an inspection in cases provided for in paragraphs 8 and 8 of article 88 of this Code. This decision is subject to approval by the head (Deputy Head) of the Tax Authority . ";
10) in Article 92:
a) clause 1 shall be amended as follows:
"1. The official of the tax authority, which produces an on-site tax audit or desk tax audit on the basis of the value added tax return, in cases provided for in paragraphs 8 and 8 1 of Article 88 of this Code, in order to determine the circumstances of the importance for the completeness of the verification , it is entitled to inspect the territories, the premises of the person in respect of which the tax audit, documents and subjects are carried out.
Inspection of the territories, premises of the person in respect of which the cameral tax audit was carried out, indicated in the paragraph of this paragraph of this clause, documents and subjects are made on the basis of a motivated decision of the official of the Tax Authority, which implements this tax audit. The specified decision is subject to approval by the head (deputy head) of the tax authority. ";
b) in paragraph 2, the words "outside the framework of an exit tax check is allowed to" be replaced by the words "in cases not provided for in paragraph 1 of this article, allowed";
11) Clause 2 of Article 93 1 shall be amended as follows:
"2. In the event that outside of tax audits, tax authorities have a reasonable need to obtain documents (information) on a specific transaction, the official of the tax authority has the right to refer these documents (information) from participants in this transaction or in other persons with documents ( information) about this transaction. ";
12) Article 102 to supplement item 7 of the following content:
"7. The provisions of this article in terms of the ban on the disclosure of information constituting the tax secrecy, the requirements for the special regime of storing the indicated information and access to them, responsibility for the loss of documents containing the specified information, or for disclosing such information apply to information about the amount and Sources of employee revenues (their spouses and minors) organizations with state participation in government bodies in accordance with the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation.
Access to the information specified in this paragraph, in state bodies, in which such information was received in accordance with the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation, have officials defined by the heads of these state bodies. ";
13) Clause 1 of Article 119 shall be amended as follows:
"1. Failure to tax declaration of tax returns to the tax authority at the place of accounting established by legislation on taxes and fees
the progress of a fine in the amount of 5 percent not paid into tax laws and gathering the amount of tax payable (surcharge) on the basis of this declaration, for each complete or incomplete month from the day, established for its presentation, but not more than 30 percent of the specified Amounts and at least 1,000 rubles. ".
Article 11.
Article 5 of the Federal Law of October 29, 1998 N 164-FZ "On Financial Rental (Leasing)" (Meeting of the Legislation of the Russian Federation, 1998, N 44, Art. 5394; 2002, N 5, Art. 376) to supplement paragraph 5 of the following :
"5. The head (person who performs the functions of the sole executive body), a member of the Board of Directors (Supervisory Board), a member of a collegial executive body, as well as the chief accountant of the leasing company (firm), cannot be a person having an incompatible or endless conviction for a crime in the field economic activity or a crime against state power. ".
Article 12.
To deposit to the second of the Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; 2002, N 22, Art. 2026; 2003, N 28, Art. 2886; N 50, Art. 4849; 2005, N 30, Art. 3130; 2006, N 31, Art. 3436; 2008, N 42, Art. 4697; N 48, Art. 5519; 2009, N 51, Art. 6155; 2010, N 31, Art. 4198; N 48, Art. 6247; 2011, N 27, Art. 3881; N 30, Art. 4593; 2012, N 27, Art. 3588; N 31, Art. 4334; N 53 , Art. 7619; 2013, N 14, Art. 1647) The following changes:
1) Article 169 to supplement item 3 1 of the following content:
"3 1. Persons who are not taxpayers in the event of an invoice and (or) invoices in the exercise of entrepreneurship in the interests of another person on the basis of instructions, the Commission agreements or agency contracts are obliged to conduct accounting logs of received and invoices in relation to the specified activity. ";
2) in Article 174:
a) clause 5 shall be amended as follows:
"5. Taxpayers (including those who are tax agents), as well as the persons specified in paragraph 5 of Article 173 of this Code, are obliged to submit to the Tax authorities at their own accounting of the appropriate tax return on the established format in electronic format on telecommunication channels through the operator Electronic document management on time no later than the 20th day of the month following the expired tax period, unless otherwise provided by this chapter.
Tax agents who are not taxpayers or being taxpayers exempted from the fulfillment of the taxpayer's duties related to the calculus and payment of tax are required to submit to the tax authorities at their own accounting of the relevant tax declaration on the period not later than the 20th day of the month following the expired tax period .
The second paragraph of the person listed in the paragraph of the present paragraph in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of the instructions, the Commission's contracts, or agency contracts, are obliged to submit to the tax authorities at the place of their accounting within the prescribed period Tax Declaration on the established format in electronic form on telecommunication channels through the electronic document management operator. ";
b) supplement paragraph 5 1 and 5 of the following content:
"5 1. The information specified in the shopping book and the taxpayer sales book is to be included in the Tax Declaration.
In the case of exposing and (or) receiving invoices in the exercise of the taxpayer (tax agent) of entrepreneurial activities in the interests of another person, on the basis of instructions, the Commission agreements or the Agency Contracts in the Tax Declaration include the information specified in the accounting journal and invoices With respect to the specified activity.
The persons specified in paragraph 5 of Article 173 of this Code include the information specified in the invoice invoices in the Tax Declaration.
The composition of the information specified in the shopping book and the sales book, in the journal of accounting and invoices of invoice, in the invoices included in the tax declaration, is determined by the federal executive body authorized to control and oversight in taxes and fees.
5 2. Persons who are not taxpayers, taxpayers who exempted from the execution of the taxpayer's duties related to the calculation and payment of tax not recognized by tax agents in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of instruction agreements The Commission's Contracts or Agent Contracts are obliged to submit to the Tax authorities at their place of accounting the appropriate log of the accounting and invoices of the invoice for the specified activity on the established format in electronic format on telecommunication channels through the electronic document management operator no later than the 20th the month following the expired tax period. ".
Article 13.
To make N 115-FZ on the Federal Law of August 7, 2001 on countering the legalization (laundering) of the income obtained by criminal, and the financing of terrorism "(meeting of the legislation of the Russian Federation, 2001, N 33, Art. 3418; 2002, N 30, Art. 3029; N 44, Art. 4296; 2004, N 31, Art. 3224; 2006, N 31, Art. 3446, 3452; 2007, N 16, Article 1831; N 31, Art. 3993, 4011; n 49, Art. 6036; 2009, N 23, Art. 2776; N 29, Art. 3600; 2010, N 28, Art. 3553; N 30, Art. 4007; N 31, Art. 4166; 2011, N 27, Art. 3873; N 46, Art. 6406; 2012, N 30, Art. 4172; N 50, Art. 6954) The following changes:
1) in Article 3:
a) in paragraph third words ", with the exception of crimes provided for in articles 193, 194, 198, 199, 199 1 and 199 2 of the Criminal Code of the Russian Federation" Exclude;
b) supplement the new paragraph of the thirteenth following:
"The beneficiary owner - for the purposes of this federal law, an individual, which ultimately directly or indirectly (through third parties) owns (more than 25 percent has a predominant participation in capital) by a client - a legal entity or the ability to control the actions of the client;";
e) supplement the following paragraphs:
"Blocking (freezing) of non-cash cash or non-documentary securities - addressed to the owner, organizations carrying out operations with cash or other property, other individuals and legal entities to ban carrying out operations with cash or securities owned by the organization or physical face included in The list of organizations and individuals in respect of which there are information about their involvement in extremist activities or terrorism, or an organization or an individual for which there are sufficient basis to suspect their involvement in terrorist activities (including terrorist financing) in the absence of grounds for inclusion in the specified list;
blocking (freezing) of property - addressed to owner or owner of property, organizations carrying out operations with cash or other property, other individuals and legal entities. Prohibition to carry out operations with property owned by an organization or an individual included in the list of organizations and individuals in relation to which there are information about their involvement in extremist activities or terrorism, or an organization or an individual, in respect of which there are sufficient basis to suspect their involvement in terrorist activities (including terrorist financing) in the absence of grounds for inclusion in the specified list. ";
2) in Article 5:
a) the fourth paragraph after the words "Insurance Organizations" to add words "(with the exception of insurance medical organizations operating exclusively in the field of compulsory medical insurance), insurance brokers";
b) the seventh paragraph to the words ", with the exception of religious organizations, museums and organizations using precious metals, their chemical compounds, precious stones in medical, research purposes either as part of instruments, devices, equipment and productivity products";
c) paragraph of the thirteenth to add words ", including agricultural credit consumer cooperatives";
d) supplement the following paragraphs:
"mutual insurance societies;
non-state pension funds that have a license to carry out activities on pension provision and pension insurance;
communication operators who have the right to independently provide mobile radio telephone communications services. ";
e) add part of the second following:
"The rights and obligations assigned by this Federal Law on organizations carrying out operations with cash or other property are applied to individual entrepreneurs who are insurance brokers, individual entrepreneurs who carry out the buying, buy-selling precious metals and precious stones, jewelry of them and scrap of such products, and individual entrepreneurs providing intermediary services in the implementation of real estate purchase and sale transactions. ";
3) in Article 6:
a) in the second paragraph of paragraph 2 of the words "on the grounds provided for in subparagraphs 1, 2, 3, 6, 7 of clause 2 1 of this article, and excluded from the specified list on the grounds provided for by subparagraphs 1, 2, 3, 5, 6, 7 and 8 clause 2 2 of this article "exclude;
b) supplement paragraph 2 3 of the following content:
"2 3. Organizations and individuals, mistakenly included in the list of organizations and individuals in respect of which there are information about their involvement in extremist activities or terrorism, or to exclude from the specified list in accordance with paragraph 2 2 of this article, but not excluded. From the specified list, refer to the authorized body with a written motivated statement about their exclusion from the specified list. The authorized body within ten working days following the day of receipt of the application considers it and takes one of the following motivated solutions:
on the exception of an organization or an individual from the specified list;
on refusal to satisfy the application.
The authorized body informs the applicant about the decision taken. The decision of the authorized body may be appealed to the applicant in court. ";
4) in Article 7:
a) in paragraph 1:
paragraph first subparagraph 1 shall be amended as follows:
"1) Before serving to identify the client, a customer representative and (or) beneficiary, except for the cases established by paragraphs 1 1, 1 2 and 1 4 of this article, setting the following information:";
supplement subparagraph 1 1 of the following content:
"1 1) When receiving services and customer service - legal entities to receive information on the purpose of establishing and the intended nature of their business relations with a given organization carrying out operations with cash or other property, as well as on a regular basis to make reasonable and affordable circumstances measures to determine the goals of financial and economic activities, the financial situation and the business reputation of customers; ";
subparagraph 2 shall be amended as follows:
"2) Take measures and affordable measures to identify beneficiary owners, including to establish in relation to their information provided for by sub-clause 1 of this clause. The identification of beneficial owners is not carried out (except in cases of sending an authorized request authority in accordance with subparagraph 5 of this paragraph) in case of customer service, which are:
state authorities, other state bodies, local governments, institutions that are in their jurisdiction, state extrabudgetary funds, state corporations or organizations in which the Russian Federation, the constituent entities of the Russian Federation or municipalities have more than 50 percent of shares (shares) in capital;
international organizations, foreign states or administrative-territorial units of foreign states with independent legal capacity;
emitters of securities admitted to organized trading, which disclose information in accordance with the legislation of the Russian Federation on securities.
In the event that, as a result of the adoption of measures provided for by this Federal Law, the beneficial owner was not identified by the beneficial owner, the sole executive body of the client may be recognized; ";
subparagraph 3 shall be amended as follows:
"3) update customer information, representatives of customers, beneficiaries and beneficiary owners at least once a year, and in case of doubt about the reliability and accuracy of the previously received information - within seven working days following such doubts;";
paragraph first subparagraph 4 shall be amended as follows:
4) documented and submit to an authorized body no later than three working days following the day of the operation, the following information on subject to mandatory monitoring operations with cash or other property committed by their customers: ";
paragraph first subparagraph 5 shall be amended as follows:
"5) to provide an authorized body on its request from an organization that performs operations with cash or other property, information on clients' operations and the beneficial owners of clients, the volume, nature and procedure for providing which are determined in the manner prescribed by the Government of the Russian Federation, and Credit organizations also provide information on the movement of funds on accounts (contributions) of their clients in the manner established by the Central Bank of the Russian Federation in coordination with the authorized body. The procedure for the direction of the authorized bodies of requests is determined by the Government of the Russian Federation. ";
supplement subparagraph 6 of the following content:
"6) Apply the freezing measures (blocking) of cash or other property immediately, but no later than one working day from the date of posting on the Internet on the official website of the authorized body of information on the inclusion of an organization or an individual into a list of organizations and individuals in relation to which are information about their involvement in extremist activity or terrorism, or from the date of posting on the Internet on the official website of the authorized body of the decision on the application of measures for freezing (blocking) of cash or other property owned by the Organization or a physical person in respect of which there are sufficient Reason to suspect their involvement in terrorist activities (including the financing of terrorism) in the absence of grounds for inclusion in the specified list, immediately informing the authorized body in the manner prescribed by the Government of the Russian Federation, and for credit organizations in the manner established by the Central Bank of the Russian Federation; ";
supplement subparagraph 7 of the following content:
"7) at least once every three months check the availability of organizations and individuals among its clients in relation to which measures should be applied to freezing (blocking) of cash or other property, and to inform about the results of such an inspection authorized body in order established by the Government of the Russian Federation, and for credit institutions in the manner established by the Central Bank of the Russian Federation. ";
b) in paragraph 1 1, the words "and (or) beneficiary" replace with the words ", the beneficiary and the beneficial owner";
c) in paragraph 1 2, the words "and (or) beneficiary" replace with the words ", the beneficiary and the beneficiary owner";
d) in paragraph 1 4 of the words "and (or) of the beneficiary" replace with the words ", the beneficiary and the beneficial owner";
e) in paragraph 1 5 of the words "and (or) of the beneficiary" replace with the words ", the beneficiary and the beneficial owner";
e) in paragraph 2:
to add new paragraphs to the eighth and ninth following content:
"The commissioning of the transaction with the client, in respect of which the authorized body in the organization was sent or previously sent a request provided for by subparagraph 5 of paragraph 1 of this article;
the client's refusal to commit a one-time operation, in respect of which the employees of the organization arise suspicion that this operation is carried out in order to legalize (laundering) of income obtained by criminal, or financing terrorism; ";
g) paragraph of the second paragraph 5 shall be amended as follows:
"Open and conduct accounts (deposits) on anonymous owners, that is, without providing an account (contribution) by the physical or legal entity of documents necessary for its identification, as well as to open and conduct accounts (deposits) on owners who use fictional names (aliases) ; ";
h) paragraph 5 2 shall be amended as follows:
"5 2. Credit organizations are entitled:
refuse to enter into a bank account agreement (contribution) with a physical or legal person in accordance with the rules of internal control of the credit institution in the event that there are suspicions that the purpose of the conclusion of such a contract is to perform operations in order to legalize (laundering) of income obtained by criminal financing terrorism;
distribute the bank account (contribution) agreement with the client in case of adoption during the calendar year of two or more decisions on the refusal to fulfill the order of the Client to perform the operation on the basis of paragraph 11 of this article. ";
and) paragraph 5 4 after the word "beneficiary," to add the words "beneficial owner,";
k) clause 10 shall be amended as follows:
"10. Organizations carrying out operations with cash or other property suspend the relevant operation, with the exception of cash enrollment operations received at the expense of a physical or legal person, two working days from the day when the Client's order should be executed about its implementation. , if at least one of the parties is the organization or an individual for whom measures are applied to freeze (blocking) cash or other property in accordance with sub-clause 6 of paragraph 1 of this article, or a legal entity, directly or indirectly located in Property or under the control of such organizations or persons or a natural or legal person acting on behalf of or to indicate such organizations or persons.
Organizations carrying out operations with cash or other property immediately represent information on suspended operations to the authorized body.
In case of non-receipt during the period on which the operation was suspended, the resolution of the authorized body on the suspension of the relevant operation for an additional term on the basis of part of the third article 8 of this Federal Law of the Organization, indicated in the present paragraph of this clause, carry out an operation with cash or other property by order The client, if, in accordance with the legislation of the Russian Federation, a different decision is made that limit the implementation of such an operation. ";
l) clause 11 shall be amended as follows:
"11. Organizations that carry out operations with cash or other property are entitled to refuse to fulfill the order of the Client about the operation of the operation, with the exception of cash enrollment operations received at the expense of a physical or legal person who are not presented to the documents necessary for fixing information. In accordance with the provisions of this Federal Law, as well as in the event that as a result of the implementation of the Internal Control Rules in order to counter the legalization (laundering) of the income obtained by criminal, and the financing of terrorism in the organization's employees carrying out operations with cash or other property, arise Suspicions that the operation is committed in order to legalize (laundering) revenues obtained by criminal, or financing terrorism. ";
m) clause 13 shall be amended as follows:
"13. Credit organizations are obliged to document and submit to the authorized body of information about all cases of refusal to the grounds specified in this article, from entering into contracts with clients and (or) to fulfill customer orders for operations, as well as all cases of termination of contracts with Customers on the initiative of the credit organization on time no later than the working day following the day of the commission of these actions, in the manner prescribed for credit institutions by the Central Bank of the Russian Federation in coordination with the authorized body. ";
n) supplement item 14 of the following content:
"14. Clients are obliged to provide organizations carrying out operations with cash or other property, the information necessary for the fulfillment of the requirements of this Federal Law, including information on their beneficiaries and beneficial owners.";
5) Chapter II to supplement Article 7 4 of the following content:
"Article 7 4. Additional measures to counter the financing of terrorism
1. If there is sufficient grounds to suspect the involvement of an organization or an individual to terrorist activities (including the financing of terrorism), if there are no foundations provided for in paragraph 2 1 of Article 6 of this Federal Law to include organizations or individuals in the list of organizations and physical Persons with respect to which there are information about their involvement in extremist activities or terrorism, including in the presence of a foreign authority received to the authorized body from the competent authority of an organization or an individual of terrorist activities (including the financing of terrorism), An interdepartmental coordination body that performs functions to counter the financing of terrorism can be decided on freezing (blocking) of cash or other property of the specified organization or individual.
The sufficiency of the grounds to suspect the involvement of an organization or an individual to terrorist activity (including the financing of terrorism) is determined by the interdepartmental coordination agency that performs functions to counter the financing of terrorism.
Regulations on the interdepartmental coordination body carrying out functions to counter the financing of terrorism and its personalized membership are approved by the President of the Russian Federation.
2. In the case of adoption by the interdepartmental coordination body, performing functions to counter the financing of terrorism, the decision on freezing (blocking) of cash or other property of the Organization or the individual specified in paragraph 1 of this article, the authorized body immediately places the specified decision on the Internet on its The official website in order to ensure the adoption by organizations carrying out operations with cash or other property, measures provided for by subparagraph 6 of paragraph 1 of Article 7 of this Federal Law.
3. The decision of the interdepartmental coordination body that performs the function to counter the financing of terrorism, the freezing (blocking) of cash or other property of the Organization or the individual specified in paragraph 1 of this article, may be appealed by the organization or individual in court.
4. In order to ensure the vital activity of an individual, in respect of which the decision to freeze (block) of its cash or other property, as well as members of his family, who do not have independent sources of income, an interdepartmental coordination body carrying out functions to counteract the financing of terrorism is made a decision on the appointment of a monthly humanitarian manual in the amount not exceeding
10 000 rubles. The payment of the specified manual is carried out at the expense of frozen (blocked) cash or other property belonging to the beneficiary.
5. Organizations and (or) individuals consisting of an organization or an individual for whom it is decided to freeze (block) their cash or other property, in civil-legal, labor or other generating property obligations of relations and incurred property Damage as a result of freezing (blocking) of cash or other property, has the right to apply to a civil law court to face, in respect of which the decision to freeze (block) of its cash or other property, on compensation of property damage.
In case of satisfaction with the court of this claim, a recovery amount and legal costs are reimbursed due to frozen (blocked) cash or other property owned by the defendant. ";
6) in Article 8:
a) part of the second after the words "in law enforcement" to supplement the words "or tax";
b) in terms of the third word "specified in paragraph 2 of Article 6" to replace with the words "specified in paragraph 10 of Article 7";
7) in Article 9:
a) the part first shall be amended as follows:
"State authorities of the Russian Federation, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, State Corporations and other organizations created by the Russian Federation on the basis of federal laws, organizations created to fulfill the tasks set to federal government agencies , state authorities of the constituent entities of the Russian Federation, local government bodies provide an authorized body at a rate of charge information and documents necessary for the implementation of its functions (with the exception of information on the privacy of citizens), including the automated access to their databases, in order, established by the Government of the Russian Federation. ";
b) Part three shall be amended as follows:
"Providing on the request of the authorized body of information and documents by bodies and organizations specified in the part of this article, and the Central Bank of the Russian Federation in order to and the procedure that are provided for by this Federal Law is not a violation of official, banking, tax, commercial secrets and secrets of communication (In terms of information on postal transfer of funds), as well as the legislation of the Russian Federation in the field of personal data. ".
Article 14.
To make a N 129-FZ of the State Registration of Legal Entities and Individual Entrepreneurs on the Federal Law of August 8, 2001 (meeting of the legislation of the Russian Federation, 2001, N 33, Art. 3431; 2003, N 26, Art. 2565; 2008, n 30, Art. 3616; 2009, N 1, Art. 20, 23; N 29, Art. 3642; N 52, Art. 6428; 2010, N 21, Art. 2526; N 31, Art. 4196; 2011, n 27, Art. 3880; N 49, Art. 7061; 2012, N 31, Art. 4322) The following changes:
1) in Article 9:
a) clause 3 supplement the following content with paragraph:
"Information on the fact of the submission of documents to the registering authority no later than the working day, following the day after their receipt by the registering authority, is posted on the official website of the registering authority on the Internet.";
b) supplement paragraph 6 of the following content:
"6. The individual is entitled to send written objections to the registering authority regarding the forthcoming data on it to the Unified State Register of Legal Entities, indicating its passport data or in accordance with the legislation of the Russian Federation of these other certifying the identity of the document and the taxpayer identification number (if available) . This objection can be sent to the registering authority by mail, is provided directly, aimed in the form of an electronic document signed by an electronic signature using public information and telecommunication networks, including the Internet. When referring to the postal entry, the authenticity of the signature of an individual must be witnessed in a notarial order. ";
2) Article 13 1 to supplement item 3 of the following content:
"3. An introduction to the Unified State Register of Legal Entities Recording (Records) that a legal entity (legal entities) is (located) in the process of reorganization, as well as other records in connection with the reorganization of legal entities, is not allowed if participation in the reorganization of the legal Persons in respect of whom the decision was made on its liquidation. ";
3) in paragraph 2 of Article 20, the words "or the state registration of legal entities that arise as a result of its reorganization" shall be replaced by the words "or enter into a unified state register of legal entities in connection with the reorganization of legal entities, the participant of which is a legal entity in the process liquidation ";
4) in paragraph 1 of Article 23:
a) subparagraph "in" after the word "envisaged" to add to the words "paragraph 3 of Article 13 1,";
b) complement subparagraphs "K" - "P" of the following content:
"K) inconsistencies in information about the document certifying the identity of a citizen of the Russian Federation specified in the statement of state registration, information obtained by the registering authority from the authorities issuing or replacing such documents;
l) obtaining a registering body of an individual regarding the forthcoming data on it into a single state register of legal entities;
m) If during the period established for state registration, but before making a record in the relevant state register or decision to refuse to state registration to the registering authority will receive a judicial act or an act of a bailiff, containing a ban on the registering authority of certain registration actions ;
n) if an individual is the founder (participant) of a legal entity, which is a commercial organization, or an individual, registered as an individual entrepreneur, on the basis of the court who has come into force, is deprived of the right to engage in entrepreneurial activities for a certain period and such a term has not expired;
o) if a person who has the right without a power of attorney to act on behalf of a legal entity (including on behalf of the Governor) is an individual in respect of which there is a decision on an administrative offense case that has entered into force, in accordance with which the said person has appointed administrative punishment in the form of disqualification, and the period for which it is installed, has not expired;
p) If there is a legal entity in the case of a legal entity in relation to an individual entrepreneur who has entered into force in the case of an administrative offense, according to which the said person has appointed administrative punishment in the form of disqualification, and the deadline for which it is established has not expired;
(p) if there is a registering body of confirmed information on the inaccuracies of the documents provided for by sub-clause "in article 5 of this Federal Law submitted to the registering authority."
Article 15.
To make a federal law of November 29, 2001 N 156-FZ "On Investment Funds" (Meeting of the Legislation of the Russian Federation, 2001, N 49, Art. 4562; 2007, N 50, Art. 6247; 2009, N 48, Art. 5731 ; 2011, N 48, Art. 6728; 2012, N 31, Art. 4334) The following changes:
article 38:
a) clause 10 shall be amended as follows:
"10. Member of the Board of Directors (Supervisory Board), a member of the collegial executive body, the sole executive body and the head of the branch of the Management Company cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation. At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
2) Persons in respect of which the period has not expired during which they are considered to be administratively punished in the form of disqualification;
3) Persons having a dismissed or outstanding conviction for crimes in the field of economic activity or a crime against state power. ";
b) supplement paragraph 10 1 of the following content:
"10 1. Acting member of the Board of Directors (Supervisory Board) When the circumstances referred to in subparagraphs 1 to 3 of paragraph 10 of this article is considered to be retired from the day the appropriate decision of the authorized body or court.";
c) paragraphs 12 - 14 recognize invalid strength;
2) supplement Article 38 1 of the following content:
"Article 38 1. Requirements for founders (participants) of the Management Company
1. A physical person who has an incomprehensible or endless conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contract of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the Management Company, to receive the right of disposal of 10 and more percent of the votes Voting shares (shares) constituting the authorized capital of the management company.
2. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the Management Company, received the right to dispose of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the Management Company, is obliged to direct the notification of the Management Company and The federal executive body on the securities market is in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority in the securities market.
3. The federal executive body on the securities market as part of its supervisory functions in the manner prescribed by itself is entitled to request and receive information on persons who are directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust property management, and (or) of a simple partnership, and (or) of instructions, and (or) with a joint-stock agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the Management Company, have the right to dispose of 10 or more percentages of votes per voting shares (shares) constituting the authorized capital of the management company.
4. If the notification provided for in paragraph 2 of this article is not received by the management company or from the specified notice it follows that a person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of confidential property management agreements, and (or) a simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Management Company, has the right to dispose of 10 and more percent of the votes incurred The voting promotions (shares), which make up the authorized capital of the management company, does not comply with the requirements established by paragraph 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that make up the authorized capital of the management company. At the same time, the remaining shares (shares) belonging to the said person, when determining the quorum, the management company is not taken into account for the general meeting of shareholders (participants). ".
Article 16.
To make to the Criminal Procedure Code of the Russian Federation (meeting of the legislation of the Russian Federation, 2001, N 52, Art. 4921; 2002, N 22, Art. 2027; N 30, Article 3020, 3029; N 44, Art. 4298; 2003, N 27, Art. 2700, 2706; N 50, Art. 4847; 2004, N 27, Art. 2711; 2005, N 1, Art. 13; N 23, Art. 2200; 2006, N 28, Art. 2975, 2976; N 31, Art. 3452; 2007, N 1, Art. 46; N 24, Art. 2830, 2833; N 49, Art. 6033; N 50, Art. 6248; 2009, N 1, Art. 29; N 11, Art. 1267; N 44, Art. 5170; N 52, Art. 6422; 2010, N 1, Art. 4; N 15, Art. 1756; N 19, Art. 2284; N 21, Art. 2525 ; N 27, Art. 3431; N 30, Art. 3986; N 31, Art. 4164, 4193; N 49, Art. 6412; 2011, N 1, Art. 16, 45; N 15, Art. 2039; n 23, Art. 3259; N 30, Art. 4598, 4601, 4605; N 45, Art. 6322, 6334; N 48, Art. 6730; N 50, Art. 7361, 7362; 2012, N 10, Art. 1162 , 1166; N 24, Art. 3071; N 30, Art. 4172; N 31, Art. 4330, 4331; N 47, Art. 6401; N 49, Art. 6752; N 53, Art. 7637; 2013, N 9, Art. 875) The following changes:
1) In part of the first article 31, the words "174 part first," replace with the words "174 parts of the first and second,", the words "174 part first," replace with the words "174 1 part of the first and second,", figures "193," replace in words "193 part of the first, 193 1 part of the first,", after the words "199 1 part first," to complement the figures "200 1,";
2) clause 1 of the third part of Article 150 after the words "181 part of the first," add "194 parts of the first and second, 200 1 part first,";
3) in Article 151:
a) in the second part:
in subparagraph "a" of paragraph 1 of the figure "194", replace with the words "194 parts of the third and fourth";
paragraph 2 after the words "Articles 189," add "200 1 second second,";
item 3 after the figures "191 - 193," add numbers "193 1,", after numbers "195 - 197," to add "200 1 part second,";
b) in the third part:
paragraph 1 after the words "in paragraphs 3 - 6" add the number ", 9";
complete paragraph 9 of the following content:
"9) The investigators of the customs authorities of the Russian Federation - in criminal cases of crimes provided for in articles 194 parts of the first and second, 200 1 part of the First Criminal Code of the Russian Federation.";
c) part of the fifth after the figures "193," add "193 1, 194 parts of the first and second,", after figures "195 - 197," to add "200 part first,";
4) clause 3 of part of the second article 157 after the words "articles" add numbers "173 1, 173 2, 174, 174 1,", figures "193, 194" to replace with the words "193, 193 1, 194 parts of the third and fourth, 200 1 part of the second ", add the words" identified by the customs authorities of the Russian Federation. "
Article 17.
To make in the Code of the Russian Federation on administrative offenses (meeting of the legislation of the Russian Federation, 2002, N 1, Art. 1; N 30, Art. 3029; N 44, Art. 4295; 2003, N 27, Art. 2700, 2708, 2717; N 46, Art. 4434; N 50, Art. 4847, 4855; 2004, N 31, Art. 3229; N 34, Art. 3529, 3533; N 44, Art. 4266; 2005, N 1, Art. 9, 13, 40, 45; N 10, Art. 763; N 13, Art. 1075, 1077; N 19, Art. 1752; N 27, Art. 2719, 2721; N 30, Art. 3104, 3131; N 50, Art. 5247; N 52, Art. 5574; 2006, N 1, Art. 4, 10; N 2, Art. 172; N 6, Art. 636; N 10, Art. 1067; N 12, Art. 1234; N 17, Art. 1776; N 18, Art. 1907; N 19, Art. 2066; N 23, Art. 2380; N 31, Art. 3420, 3438, 3452; N 45, Art. 4641; n 50, st . 5279, 5281; N 52, Art. 5498; 2007, N 1, Art. 21, 29; N 16, Art. 1825; N 26, Art. 3089; N 30, Art. 3755; N 31, Art. 4007 , 4008, 4015; N 41, Art. 4845; N 43, Art. 5084; N 46, Art. 5553; 2008, N 18, Art. 1941; N 20, Art. 2251, 2259; N 30, Art. 3604 ; N 49, Art. 5745; N 52, Art. 6235, 6236; 2009, N 7, Art. 777; N 23, Art. 2759, 2776; N 26, Art. 3120, 3122; N 29, Art. 3597, 3642; N 30, Art. 3739; N 48, Art. 5711, 5724; N 52, Art. 6412; 2010, N 1, Art. one; N 19, Art. 2291; N 21, Art. 2525, 2530; N 23, Art. 2790; N 27, Art. 3416; N 30, Art. 4002, 4005, 4006, 4007; N 31, Art. 4158, 4164, 4193, 4195, 4198, 4206, 4207, 4208; N 41, Art. 5192; N 49, Art. 6409; 2011, N 1, Art. 10, 23, 54; N 7, Art. 901; N 15, Art. 2039; N 17, Art. 2310; N 19, Art. 2714, 2715; N 23, Art. 3260; N 27, Art. 3873; N 29, Art. 4290, 4298; N 30, Art. 4573, 4584, 4585, 4590, 4598, 4600, 4601, 4605; N 46, Art. 6406; N 47, Art. 6601, 6602; N 48, Art. 6728; N 49, Art. 7025, 7061; N 50, Art. 7342, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, N 6, Art. 621; N 10, Art. 1166; N 15, Art. 1723; N 19, Art. 2278, 2281; N 24, Art. 3069, 3082; N 29, Art. 3996; N 31, Art. 4320, 4329, 4330; N 47, Art. 6402, 6403, 6404, 6405; N 49, Art. 6757; N 53, Art. 7577, 7602, 7640; 2013, N 14, Art. 1651, 1666; N 19, Art. 2323, 2325) The following changes:
1) Note to Article 2.4 after the words "other organizations," add "arbitration managers,";
2) in Article 3.5:
a) Part 1 complement paragraph 7 of the following content:
"7) Improvated amount of cash and (or) value of cash tools.";
b) part 3 after words "or rendered on behalf of a legal entity," add the words "or undetectured amount of cash and (or) the cost of money tools,";
3) in the second paragraph of Article 3 of Article 14.13, the words "from two thousand five hundred and five thousand rubles" shall be replaced by the words "from twenty-five thousand to fifty thousand rubles";
4) in Article 15.25:
a) in the first paragraph of part 6 words "and (or) deadlines" exclude;
b) the paragraph of the first part 6 1 after the words "currency transactions" to add the words "or the timing of reporting reports on accounts on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
c) paragraph of the first part 6 2 after the words "currency transactions" to add the words "or the timing of reporting reports on accounts on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
d) paragraph of the first part 6 3 after the words "currency transactions" to add words "or the timing of reporting reports on accounts on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
e) add part 6 4 of the following content:
"6 4. Repeated for one year actions (inaction) provided for by part 6 of this article -
entails the imposition of an administrative penalty on officials in the amount of from thirty thousand to forty thousand rubles; on legal entities - from four hundred thousand to six hundred thousand rubles. ";
5) in Article 15.27:
a) Complete parts 2 1 - 2 3 of the following content:
"2 1. Failure to fulfill legislation in terms of blocking (freezing) of cash or other property or suspension of transactions with cash or other property -
2 2. Failure to submit to the authorized body of information on cases of refusal to the grounds specified in the Federal Law of August 7, 2001 N 115-FZ "On Countering Legalization (Laundering) of Revenues received by criminal means and financing of terrorism", from the conclusion of a bank account agreement (contribution) with clients and (or) from operations -
entails the imposition of an administrative penalty on officials in the amount of from thirty thousand to forty thousand rubles; On legal entities - from three hundred thousand to five hundred thousand rubles or administrative suspension of activities for up to sixty days.
2 3. Failure to submit to the authorized body on his request available to the organization, carrying out operations with cash or other property, information on customer operations and the beneficial owners of customers or information on the movement of funds on accounts (deposits) of their customers -
entails the imposition of an administrative fine on legal entities in the amount of three hundred thousand to five hundred thousand rubles. ";
b) Note 1 shall be amended as follows:
"1. For the administrative offenses, provided for by this article, persons engaged in entrepreneurial activities without the formation of a legal entity are administrative responsibility as legal entities.";
6) Article 16.4 shall be amended as follows:
"Article 16.4. Non-declaration or inaccurate declaration by individuals in cash and (or) monetary instruments
Non-declaration or inaccurate declaration by individuals in cash and (or) monetary instruments moved through the customs border of the Customs Union and subject to written declaration, if these actions (inaction) do not contain a criminal acting act, -
the imposition of an administrative fine on citizens in the amount of from a one-time to a double undeclared amount of cash and (or) the cost of monetary tools or the confiscation of the subject of an administrative offense is.
Notes: 1. For the purposes of applying this article, the amount of cash and (or) the cost of road checks is recognized in excess of the customs laws of the Customs Union to import (export) without customs declaration in writing.
2. Recalculation of cash, monetary instruments in the currency of the Russian Federation are made according to the course of the administrative offense of the Central Bank of the Russian Federation in force on the day of the commission or detection of the administrative offense. ";
7) in Article 23.1:
a) in part 1 of the word "part 5 of article 15.27" shall be replaced by the words "part 4 of article 15.27";
b) in part 2 the words "parts 2 and 3 of Article 15.27" shall be replaced by the words "parts 2, 2 1, 2 and 3 and 3 of Article 15.27", the words "Article 16.7" should be replaced by the words "articles 16.4, 16.7";
8) in part 1 of article 23.5 words "Articles 15.1, 19.7 6" shall be replaced by the words "Article 15.1, parts 1 - 3 of Article 15.27 (within the limits of their powers), Article 19.7 6";
9) in paragraph 81 of Part 2 of Article 28.3 the words "parts 1 - 4 of Article 15.27," eliminate;
10) in part 1 of article 28.4 the words "part 5 of article 15.27" shall be replaced by the words "part 4 of article 15.27";
11) Part 3 of Article 32.11 shall be amended as follows:
"3. In order to ensure the accounting of persons with respect to which there are decisions on disqualification, the register of disqualified persons is being formed. The register of disqualified persons is carried out by the authorized government of the Russian Federation by the federal executive authority.
The registry of disqualified persons contains the following information: surname, name, patronymic, date and place of birth; The full name and identification number of the organization's taxpayer in which the disqualified person worked during the commission of an administrative offense, the position that disqualified person in this organization was occupied; Article of this Code, providing for administrative responsibility for committing an administrative offense; the name of the body that has made a protocol on an administrative offense; position, surname, first name, patronymic of a judge who made a resolution on disqualification; disqualification period; dates of the beginning and expiration of the period of disqualification; Information on the revision of the decision on disqualification.
The person is considered excluded from the register of disqualified persons after the expiration of the term of disqualification or if there is a federal executive body authorized to maintain the register of disqualified persons who have entered into force the judicial act on the abolition of a disqualification decision.
The introduction of information into the register of disqualified persons is carried out by the federal executive body authorized to maintain the register of disqualified persons, no later than three working days from the date of receipt of them a copy of the disqualification decree or a judicial act on the revision of the decision on disqualification.
The federal executive body authorized to maintain the register of disqualified persons, places the information contained in the register of disqualified persons, on its official website in the Internet. The fee for accessing the information contained in the register of disqualified persons placed by an authorized federal executive body on its official website in the "Internet" network is not charged.
Interested parties are entitled to receive information for the fee contained in the register of disqualified persons, as an extract for a particular disqualified person or a reference about the absence of requested information. The provision of these extracts or references cannot exceed five working days from the date of receipt of the relevant request by the federal executive authority authorized to maintain the register of disqualified persons. The amount of fees for providing these extracts or references is determined by the Government of the Russian Federation. The form of these extracts or references provided to interested persons and the procedure for providing to interested persons are determined by the federal executive authority authorized to maintain the register of disqualified persons. ".
Article 18.
To make a N 127-FZ "On Insolvency (Bankruptcy)" on the Federal Law of October 26, 2002 (Meeting of the Legislation of the Russian Federation, 2002, N 43, Art. 4190; 2006, N 52, Art. 5497; 2007, N 18, . 2117; 2009, N 1, Art. 4; N 18, Art. 2153; 2010, N 31, Art. 4188; 2011, N 49, Art. 7015) The following changes:
1) in Article 2:
a) paragraph thirty first after the word "responsibility" to add the words ", head of the debtor";
b) the age of thirty second after the words "legally significant actions" to add the words "either inaction";
2) Article 10 shall be amended as follows:
"Article 10. Responsibility of the debtor and other persons in bankruptcy
1. In case of violation by the head by the debtor or the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, members of the debtor's department, members of the liquidation commission (liquidator), the citizen-debtor of the provisions of this Federal Law, these persons are obliged to compensate losses caused as a result of such disorders.
2. Violation of the obligation to apply the debtor's application to the Arbitration Court in cases and within the period established by Article 9 of this Federal Law, entails the subsidiary liability of persons in which this Federal Law is entrusted with the obligation to make a decision on filing a debtor's application to the Arbitration Court and Applying such a statement, for the obligations of the debtor, which arose after the expiration of the term provided for in paragraphs 2 and 3 of Article 9 of this Federal Law.
3. In the event that the debtor's statement is submitted by the debtor to the Arbitration Court if the debtor has the opportunity to satisfy the claims of creditors in full or debtor did not take measures to challenge the unreasonable claims of the applicant, the debtor brings the debtor to creditors responsibility for damages caused by the excitation of bankruptcy proceedings. or unreasonable recognition of creditors' claims.
4. If the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of the controlling debtor of individuals, such persons in the event of deficiency of the debtor's property are subsidiary responsibility for its obligations.
It is not yet proven, it is assumed that the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of the controlling debtor of persons in the presence of one of the following circumstances:
damage caused by property rights of creditors as a result of the person or in favor of this person or approval by this person of one or more debtor deals, including the transactions listed in Articles 61 and 61 3 of this Federal Law;
documents of accounting and (or) reporting, the obligation to maintain (compilation) and the storage of which are established by the legislation of the Russian Federation, by the time the determination of the introduction of observation or decisions on the recognition of the debtor bankrupt is missing or do not contain information about the objects provided for by the legislation of the Russian Federation, The formation of which is mandatory in accordance with the legislation of the Russian Federation, or the indicated information is distorted, as a result of which procedures used in bankruptcy proceedings are significantly difficult, including the formation and implementation of the competitive mass.
The provisions of the fourth paragraph of this paragraph apply to persons who are entrusted with the responsibility of organizing accounting and storage of accounting documents and (or) accounting (financial) reporting of the debtor.
If the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of several controlling debtors of individuals, then such persons respond aggregate.
The person controlling the person, as a result of actions and (or) of whom the debtor is recognized as insolvent (bankrupt), is not subject to subsidiary responsibility, if he proves that its wines in the recognition of the debtor is no insolvent (bankrupt) is missing. Such a person is also recognized as innocent if it acted in good faith and reasonable in the interests of the debtor.
The amount of subsidiary responsibility of the controlling debtor of the person is equal to the cumulative size of the creditors' claims included in the register of creditors' claims, as well as declared after the closure of the register of creditors' claims and the requirements of creditors under current payments that are not redeemed due to the insufficiency of the debtor's property.
The size of the responsibility of the controller's debtor is subject to relevant decrease, if it has been proven that the amount of harm caused by the property rights of lenders due to the fault of this person is significantly less than the size of the requirements to be satisfied at the expense of this person.
5. An application for the involvement of controlling debtor to subsidiary liability on the grounds provided for by this Federal Law, as well as a statement on compensation for the debtor of the losses caused to him by his founders (participants) or its management bodies (members of its management bodies), on the basis of legislation The Russian Federation is considered by the Arbitration Court in the Bankruptcy Debtor.
The application for attracting a controlling debtor of a person to subsidiary responsibility may be submitted during the competitive production by the competition manager on its own initiative or by decision of the meeting of creditors or the committee of creditors, and on the grounds provided for in paragraphs 2 and 4 of this article, may also be filed by a competitive lender or authorized organ.
An application for compensation to the debtor of losses caused to him by his founders (participants) or its management bodies (members of its management bodies) may be filed during the bankruptcy proceedings, the external management of the competition manager, the external manager, the founder (participant) of the debtor, and during the competitive Production is also a competitive lender or an authorized body.
The application for attracting a controlled debtor of a person to subsidiary liability on the grounds provided for in paragraphs 2 and 4 of this article may be filed within one year from the day when the person submitted this statement learned or should have led to the availability of appropriate grounds for attracting subsidiary responsibility, But no later than three years since the recognition of the debtor bankrupt. In case of passing this period for a good reason, it can be restored by the court.
The application for the involvement of the person's controlling debtor to subsidiary responsibility cannot be filed after the completion of the bankruptcy proceedings.
If at the time of consideration of the application for attracting subsidiary liability on the basis of paragraph 4 of this article, it is impossible to determine the amount of responsibility, the court after establishing all other facts that having the importance of the facts suspensions the consideration of this application until the end of settlements with creditors is either until the end of the consideration of creditors declared to End of calculations with creditors.
Bankruptcy proceedings cannot be discontinued before the arbitration court of determining the requirements for the involvement of controlling debtors to liability. In the case of termination of procedural actions in the bankruptcy case, the arbitration court on its own initiative may suspend the proceedings in the bankruptcy case before determining the requirements for the involvement of these individuals to justice. The Arbitration Manager does not pay a fixed amount of remuneration at the expense of the debtor's funds for the period during which the bankruptcy case is suspended in accordance with this article.
6. Persons in respect of whom statements are submitted to attract subsidiary responsibility in accordance with this Federal Law, as well as to liability in the form of compensation for the damage caused by the debtor, have rights and carry the responsibilities of the bankruptcy persons.
7. According to the results of consideration of the application for the involvement of controlling debtors of individuals to subsidiary responsibility or statements on attracting controlling debtors, as well as persons specified in paragraph 1 of this article, the definition of losses is made to liability, which may be appealed. In determining how to attract these persons to subsidiary responsibility, the amount of their responsibility is indicated in determining the recovery of damages caused by the debtor - the size of the imposed losses. Based on the definition of attracting such persons to subsidiary responsibility (on damages) an executive list is issued.
8. Cash divisions with controlling debtors of persons attracted to subsidiary responsibility, as well as recovery losses are included in the competitive mass.
The requirement to attract the person's control debtor to subsidiary responsibility after the establishment of a legitimate force is subject to implementation according to the rules of Article 140 of this Federal Law.
9. Attraction to subsidiary responsibilities on the obligations of the debtor of the controlling debtor of persons does not impede the claims of the Decisions (participants) of the debtor on compensation of losses by the legal entity bodies on the grounds provided for by paragraph 3 of Article 53 of the Civil Code of the Russian Federation and adopted in accordance with it by federal laws, in terms of not covered by subsidiary responsibility. ".
Article 19.
To make a N 151-FZ "On Microfinance Activity and Microfinance Organizations" from the Federal Law of July 2, 2010 (Meeting of the Legislation of the Russian Federation, 2010, N 27, Art. 3435; N 49, Art. 7040) The following changes:
1) Supplement Article 4 1 of the following content:
"Article 4 1. Requirements for the Microfinance Organization
1. Members of the Board of Directors (Supervisory Board), members of the collegial executive body, the sole executive body of the Microfinance Organization cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
2) Persons in respect of which the period has not expired during which they are considered to be administratively punished in the form of disqualification;
3) Persons having an incomparable or improper criminalibility of crimes in the field of economic activity or a crime against state power.
2. The current member of the Board of Directors (Supervisory Board) upon the circumstances referred to in paragraphs 1 - 3 of the 1st 1 of this article, is considered to be retired from the day the appropriate decision of the authorized body or court. ";
2) supplement Article 4 2 of the following content:
"Article 4 2. Requirements for founders (participants) Microfinance organization
1. A physical person who has an incomprehensible or endless conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contract of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of a microfinance organization, to obtain the right of disposal of 10 and more percent of the votes Voting shares (shares) constituting the authorized capital of a microfinance organization.
2. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Microfinance Organization, received the right to dispose of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of a microfinance organization, is obliged to send a microfinance organization notice and The federal executive body on the securities market is in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority in the securities market.
3. The federal executive body on the securities market as part of its supervisory functions in the manner prescribed by itself is entitled to request and receive information on persons who are directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust Property management, and (or) simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the microfinance organization, have the right to dispose of 10 or more percentages of votes per voting shares (shares) constituting the authorized capital of a microfinance organization.
4. If the notification provided for by part 2 of this article is not received by a microfinance organization or from this notice it follows that a person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the principles of trust property management, and (or) a simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the microfinance organization, has the right to dispose of 10 and more percent of the votes The voting shares (shares), which constitute the authorized capital of the microfinance organization, does not comply with the requirements established by part 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that constitute the authorized capital of the microfinance organization. At the same time, the rest of the shares (shares) belonging to this person, in determining the quorum for the general meeting of shareholders (participants) of the microfinance organization, are not taken into account. ";
3) Part 1 of Article 6 complement paragraph 4 of the following content:
"4) The inconsistency of the governing bodies, as well as the founders (participants) of a legal entity with the requirements of this Federal Law.";
4) Part 1 of Article 7 to supplement item 2 of the following content:
"2 1) Non-compliance with the requirements of the requirements of this Federal Law;".
Article 20.
To make the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" (Meeting of the legislation of the Russian Federation, 2010, N 48, Art. 6252) The following changes:
1) Article 86 to add part 12 of the following content:
"12. Special simplifications specified in paragraph 1 of this article are not provided in cases:
1) if an authorized economic operator is imported into the Russian Federation of goods, the sender or the seller of which is the legal entity registered in the territory, which is included in the approved by the federal executive authority authorized in the field of finance, the list of states and territories providing a preferential tax regime of taxation and (or) no disclosure and provision of information during financial transactions (hereinafter - offshore zones);
2) If the payment of goods imported by an authorized economic operator to the Russian Federation is carried out by conducting financial transactions through offshore zones. ";
2) Part 1 of Article 162 shall be amended as follows:
"1. The risk management system is based on the effective use of customs resources to prevent violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs and counteracting violations in the implementation of other types of controls assigned to the customs authorities:
1) having a steady nature;
2) associated with dodging customs duties, taxes in significant amounts, as well as with financial operations with residents registered in the offshore zone;
3) undermining the competitiveness of domestic producers;
4) associated with the failure of residents of duties on the return (repatriation) of foreign currency or currency of the Russian Federation established by the currency legislation of the Russian Federation, significantly;
5) affecting other important interests of the Customs Union and the Russian Federation, ensuring compliance with which is entrusted to the customs authorities. ".
Article 21.
Clause 4 of Part 1 of Article 13 of the Federal Law of February 7, 2011 N 3-FZ "On Police" (Meeting of the Legislation of the Russian Federation, 2011, N 7, Art. 900; N 27, Art. 3881) Share as follows:
"4) in connection with the initial criminal cases in the work on administrative offenses, as well as in connection with the verification of the statements registered in the prescribed manner and reports of crimes, about administrative offenses, about the incidents, the permission of which is related to the competence of the police, to request and receive at no cost of the reason for the motivated request of authorized police officers from state and municipal bodies, public associations, organizations, officials and citizens information, certificates, documents (their copies), other necessary information, including personal data of citizens, except in cases When the federal law establishes a special procedure for obtaining information, in the manner determined by the federal executive body in the field of internal affairs and the federal executive body, carrying out functions to develop public policy and regulatoryly regulated Just in the field of health care, to request and receive information about citizens who have received with injuries and injuries of violent nature either with injuries and injuries obtained as a result of road accidents, as well as citizens who have medical contraindications or restrictions on the driver's activity; ".
Article 22.
Article 29 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting Accounting" (Meeting of the legislation of the Russian Federation, 2011, N 50, Art. 7344) to supplement part 4 of the following content:
"4. When changing the head of the Organization, the transfer of accounting documents of the Organization should be ensured. The procedure for the transfer of accounting documents is determined by the organization independently."
Article 23.
Recognize invalid:
1) Clause 2 of Article 18 of the Federal Law of June 30, 2003 N 86-FZ "On Amendments to Amendments to Some Legislative Acts of the Russian Federation, recognition by invaliding individual legislation of the Russian Federation, providing certain guarantees to employees of internal affairs bodies, control bodies over the turnover of narcotic drugs and psychotropic substances and abolished federal tax police bodies in connection with the implementation of measures to improve state administration "(meeting of the legislation of the Russian Federation, 2003, N 27, Art. 2700);
2) paragraph Fifth Article 1 of the Federal Law of November 21, 2011 N 329-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of public administration in the field of combating corruption" (Meeting of the legislation of the Russian Federation, 2011, N 48, . 6730);
3) paragraphs seventeenth - twenty-fourth paragraph 35 of Article 1 of the Federal Law of December 6, 2007 N 334-FZ "On Amendments to the Federal Law" On Investment Funds "and Separate Legislative Acts of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2007, N 50, Art. 6247);
4) paragraphs Fifth and sixteenth articles 3 of the Federal Law of June 29, 2012 N 97-FZ "On Amendments to Part The First and Part Two of the Tax Code of the Russian Federation and Article 26 of the Federal Law" On Banks and Banking Activities "(Meeting of the legislation of the Russian Federation , 2012, N 27, Art. 3588).
Article 24.
1. This Federal Law comes into force on the day of its official publication, with the exception of the provisions for which this article has established other deadlines for their entry into force.
2. Paragraphs 3, 4 and 11 of Article 10 of this Federal Law come into force upon the expiration of one month from the date of the official publication of this Federal Law.
3. Paragraphs 1, 6, subparagraphs "A", "B", "D" and "E" of clause 8, paragraph 13 of Article 10, paragraph 1 and paragraphs of the first - the third sub-paragraph "A" of paragraph 2 of Article 12 of this Federal Law entering In force on January 1, 2014.
5. Paragraphs 2, 5, subparagraphs "in" and "G" of clause 8, paragraphs 9 and 10 of Article 10, paragraph Fourth subparagraph "A" and subparagraph "b" of paragraph 2 of Article 12 of this Federal Law come into force on January 1, 2015 of the year.
6. Clause 2 of Article 13, Article 20 of this Federal Law shall enter into force on the expiration of 30 days after the official publication of this Federal Law.
President of the Russian Federation V. Putin
THE RUSSIAN FEDERATION
THE FEDERAL LAW
On Amendments
In separate legislative acts of the Russian Federation
In terms of countering illegal financial transactions
State Duma
Federation Council
To make in Article 26 of the Federal Law "On Banks and Banking Activities" (as amended by the Federal Law of February 3, 1996 N 17-FZ) (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1990, No. 27, Art. 357; Meeting of Legislation Of the Russian Federation, 1996, N 6, Art. 492; 2001, N 33, Art. 3424; 2003, N 27, Art. 2700; N 52, Art. 5033; 2004, N 27, Art. 2711; 2005, N 1 , Art. 45; 2007, N 31, Art. 4011; N 41, Art. 4845; 2009, N 23, Art. 2776; N 30, Art. 3739; 2010, N 31, Art. 4193; N 47, Art . 6028; 2011, N 7, Art. 905; N 27, Art. 3873; N 48, Art. 6730; N 50, Art. 7351; 2012, N 27, Art. 3588; N 50, Art. 6954; n 53, Art. 7605; 2013, N 11, Art. 1076; N 19, Art. 2329) The following changes:
1) part of the third recognition of invalid;
2) supplement the new part of the fifth of the following content:
"Inquiries on operations and accounts of legal entities and individual entrepreneurs, on operations, accounts and deposits of individuals are issued on the basis of a court decision by the credit institution by officials of authorities authorized to carry out operational operations, when performing functions to identify, prevent and curl of crimes on their requests sent to the court in the manner provided for in Article 9 of the Federal Law of August 12, 1995 N 144-FZ "On Operational Festival Activities", if there are information about the signs of prepared, committed or crimes committed, as well as those who prepare them committing or committed if there is no sufficient data to address the issue of initiating a criminal case. Lists of these officials are established by regulatory legal acts of relevant federal executive bodies. ";
6) add parts twenty-seventh and twenty eighth following content:
"Information on opening or closing accounts, deposits (deposits), on the change in account details, deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals, on the provision of the right or termination of the right of organizations and citizens who carry out entrepreneurial Activities without the formation of a legal entity, to use corporate electronic means of payment for transfers of electronic funds, the change in the details of the corporate electronic payment in electronic form is reported to the credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees.
Information on the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), on account operations, on deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals are provided a credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees. ".
Article 7.1 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the Tax authorities of the Russian Federation" (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, N 15, Art. 492; Meeting of the legislation of the Russian Federation, 1999, N 28 , Art. 3484; 2011, N 48, Art. 6730; 2012, N 50, Art. 6954; 2013, N 19, Art. 2329) to add part of the third following content:
"Tax authorities in the presence of the consent of employees (their spouses and minors) organizations with public participation submit to state bodies with their information about the amount and on the sources of income of these persons in cases and procedure determined by the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation . ".
Article 32.1 of the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of the insurance case in the Russian Federation" (Vedomosti Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 2, Art. 56; Meeting of the legislation of the Russian Federation, 1998, N 1, Art. 4; 2003, N 50, Art. 4858; 2005, N 10, Art. 760; 2009, N 44, Art. 5172) Complete paragraphs 6 - 11 of the following content:
"6. The persons specified in paragraphs 1 and 2 of this article, as well as members of the Board of Directors (Supervisory Board), members of the collegial executive body of the subject of the Insurance Business - a legal entity cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Law, a professional participant of the securities market, a clearing organization, management company of the investment fund, a mutual investment fund and non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, shareholder investment fund, credit organization, insurance organization, non-state pension fund, trade organizer;
7. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in subparagraphs 1 to 3 of paragraph 6 of this article is considered to be retired from the day the appropriate decision of the authorized body or the court.
8. A physical person who has an incomprehensible or outstanding conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contracts of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the insurance organization, to receive the right of disposal of 10 and more percent of the votes per Voting shares (shares) constituting the authorized capital of the insurance organization.
9. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the insurance organization, received the right of disposition of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of the insurance organization, is obliged to direct the notification of the insurance organization and Insurance supervision authority in accordance with the deadlines, which are established by the regulatory legal acts of the insurance supervision authority.
10. Insurance supervision authority In the framework of its supervisory functions, it is entitled to request and receive information about persons who directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the trust management agreements, and ( or) a simple partnership, and (or) of the assignment, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the insurance organization, have the right to dispose of 10 and more percent of the votes falling on Voting shares (shares) constituting the authorized capital of the insurance organization.
11. If the notification provided for in paragraph 9 of this article is not received by an insurance organization or from this notice it follows that the person who has the right to directly or indirectly dispose of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the insurance organization, Does not comply with the requirements established by paragraph 8 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes falling on the voting shares (shares) that constitute the authorized capital of the insurance organization. At the same time, the rest of the shares (shares) belonging to the said person, in determining the quorum for the general meeting of shareholders (participants) of the insurance organization, are not taken into account. ".
2) raised power. - Federal Law of 29.06.2015 N 210-FZ.
To make a N 151-FZ "On Microfinance Activity and Microfinance Organizations" from the Federal Law of July 2, 2010 (Meeting of the Legislation of the Russian Federation, 2010, N 27, Art. 3435; N 49, Art. 7040) The following changes:
1) Supplement Article 4.1 of the following content:
"Article 4.1. Requirements for the Microfinance Organization
1. Members of the Board of Directors (Supervisory Board), members of the collegial executive body, the sole executive body of the Microfinance Organization cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
2) Persons in respect of which the period has not expired during which they are considered to be administratively punished in the form of disqualification;
3) Persons having an incomparable or improper criminalibility of crimes in the field of economic activity or a crime against state power.
2. The current member of the Board of Directors (Supervisory Board) upon the circumstances referred to in paragraphs 1 - 3 of the 1st 1 of this article, is considered to be retired from the day the appropriate decision of the authorized body or court. ";
2) Supplement Article 4.2 of the following content:
"Article 4.2. Requirements for founders (participants) Microfinance organization
1. A physical person who has an incomprehensible or endless conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contract of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of a microfinance organization, to obtain the right of disposal of 10 and more percent of the votes Voting shares (shares) constituting the authorized capital of a microfinance organization.
2. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Microfinance Organization, received the right to dispose of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of a microfinance organization, is obliged to send a microfinance organization notice and The federal executive body on the securities market is in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority in the securities market.
3. The federal executive body on the securities market as part of its supervisory functions in the manner prescribed by itself is entitled to request and receive information on persons who are directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust Property management, and (or) simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the microfinance organization, have the right to dispose of 10 or more percentages of votes per voting shares (shares) constituting the authorized capital of a microfinance organization.
4. If the notification provided for by part 2 of this article is not received by a microfinance organization or from this notice it follows that a person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the principles of trust property management, and (or) a simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the microfinance organization, has the right to dispose of 10 and more percent of the votes The voting shares (shares), which constitute the authorized capital of the microfinance organization, does not comply with the requirements established by part 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that constitute the authorized capital of the microfinance organization. At the same time, the rest of the shares (shares) belonging to this person, in determining the quorum for the general meeting of shareholders (participants) of the microfinance organization, are not taken into account. ";
3) Part 1 of Article 6 complement paragraph 4 of the following content:
"4) The inconsistency of the governing bodies, as well as the founders (participants) of a legal entity with the requirements of this Federal Law.";
4) has lost strength. - Federal Law of 21.12.2013 N 375-FZ.
To make the Federal Law of November 27, 2010 N 311-FZ "On Customs Regulation in the Russian Federation" (Meeting of the legislation of the Russian Federation, 2010, N 48, Art. 6252) The following changes:
1) Article 86 to add part 12 of the following content:
"12. Special simplifications specified in paragraph 1 of this article are not provided in cases:
1) if an authorized economic operator is imported into the Russian Federation of goods, the sender or the seller of which is the legal entity registered in the territory, which is included in the approved by the federal executive authority authorized in the field of finance, the list of states and territories providing a preferential tax regime of taxation and (or) no disclosure and provision of information during financial transactions (hereinafter - offshore zones);
2) If the payment of goods imported by an authorized economic operator to the Russian Federation is carried out by conducting financial transactions through offshore zones. ";
2) Part 1 of Article 162 shall be amended as follows:
"1. The risk management system is based on the effective use of customs resources to prevent violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs and counteracting violations in the implementation of other types of controls assigned to the customs authorities:
1) having a steady nature;
2) associated with dodging customs duties, taxes in significant amounts, as well as with financial operations with residents registered in the offshore zone;
3) undermining the competitiveness of domestic producers;
4) associated with the failure of residents of duties on the return (repatriation) of foreign currency or currency of the Russian Federation established by the currency legislation of the Russian Federation, significantly;
5) affecting other important interests of the Customs Union and the Russian Federation, ensuring compliance with which is entrusted to the customs authorities. ".
Clause 4 of Part 1 of Article 13 of the Federal Law of February 7, 2011 N 3-FZ "On Police" (Meeting of the Legislation of the Russian Federation, 2011, N 7, Art. 900; N 27, Art. 3881) Share as follows:
"4) in connection with the initial criminal cases in the work on administrative offenses, as well as in connection with the verification of the statements registered in the prescribed manner and reports of crimes, about administrative offenses, about the incidents, the permission of which is related to the competence of the police, to request and receive at no cost of the reason for the motivated request of authorized police officers from state and municipal bodies, public associations, organizations, officials and citizens information, certificates, documents (their copies), other necessary information, including personal data of citizens, except in cases When the federal law establishes a special procedure for obtaining information, in the manner determined by the federal executive body in the field of internal affairs and the federal executive body, carrying out functions to develop public policy and regulatoryly regulated Just in the field of health care, to request and receive information about citizens who have received with injuries and injuries of violent nature either with injuries and injuries obtained as a result of road accidents, as well as citizens who have medical contraindications or restrictions on the driver's activity; ".
Article 29 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting Accounting" (Meeting of the legislation of the Russian Federation, 2011, N 50, Art. 7344) to supplement part 4 of the following content:
"4. When changing the head of the Organization, the transfer of accounting documents of the Organization should be ensured. The procedure for the transfer of accounting documents is determined by the organization independently."
Recognize invalid:
1) Clause 2 of Article 18 of the Federal Law of June 30, 2003 N 86-FZ "On Amendments to Amendments to Some Legislative Acts of the Russian Federation, recognition by invaliding individual legislation of the Russian Federation, providing certain guarantees to employees of internal affairs bodies, control bodies over the turnover of narcotic drugs and psychotropic substances and abolished federal tax police bodies in connection with the implementation of measures to improve state administration "(meeting of the legislation of the Russian Federation, 2003, N 27, Art. 2700);
2) paragraph Fifth Article 1 of the Federal Law of November 21, 2011 N 329-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of public administration in the field of combating corruption" (Meeting of the legislation of the Russian Federation, 2011, N 48, . 6730);
3) paragraphs seventeenth - twenty-fourth paragraph 35 of Article 1 of the Federal Law of December 6, 2007 N 334-FZ "On Amendments to the Federal Law" On Investment Funds "and Separate Legislative Acts of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2007, N 50, Art. 6247);
4) paragraphs Fifth and sixteenth articles 3 of the Federal Law of June 29, 2012 N 97-FZ "On Amendments to Part The First and Part Two of the Tax Code of the Russian Federation and Article 26 of the Federal Law" On Banks and Banking Activities "(Meeting of the legislation of the Russian Federation , 2012, N 27, Art. 3588).
1. This Federal Law comes into force on the day of its official publication, with the exception of the provisions for which this article has established other deadlines for their entry into force.
2. Paragraphs 3, 4 and 11 of Article 10 of this Federal Law come into force upon the expiration of one month from the date of the official publication of this Federal Law.
3. Paragraphs 1, 6, subparagraphs "A", "B", "D" and "E" of clause 8, paragraph 13 of Article 10, paragraph 1 and paragraphs of the first - the third sub-paragraph "A" of paragraph 2 of Article 12 of this Federal Law entering In force on January 1, 2014.
5. Paragraphs 2, 5, subparagraphs "in" and "G" of clause 8, paragraphs 9 and 10 of Article 10, paragraph Fourth subparagraph "A" and subparagraph "b" of paragraph 2 of Article 12 of this Federal Law come into force on January 1, 2015 of the year.
6. Clause 2 of Article 13, Article 20 of this Federal Law shall enter into force on the expiration of 30 days after the official publication of this Federal Law.
The president
Russian Federation
Moscow Kremlin
On Amendments
In separate legislative acts of the Russian Federation
In terms of countering illegal financial transactions
(Extraction)
Adopted by the State Duma June 11, 2013
Approved by the Federation Council on June 26, 2013
Article 10.
Deposit to the first Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1998, N 31, Art. 3824; 1999, N 28, Art. 3487; 2000, N 2, Art. 134; 2001, N 53, Art. 5016; 2002, N 1, Art. 2; 2003, N 22, Art. 2066; N 23, Art. 2174; N 27, Art. 2700; N 52, Art. 5037; 2004, N 27, Art. 2711; N 31 , Art. 3231; 2005, N 45, Art. 4585; 2006, N 31, Art. 3436; 2007, N 1, Art. 28, 31; N 18, Art. 2118; N 22, Art. 2563; 2008, N 26, Art. 3022; N 48, Art. 5500, 5519; 2009, N 51, Art. 6155; N 52, Art. 6450; 2010, N 31, Art. 4198; N 45, Art. 5752; N 48 Art. 6247; N 49, Art. 6420; 2011, N 1, Art. 16; N 27, Art. 3873; N 29, Art. 4291; N 30, Art. 4575; N 47, Art. 6611; n 48, Art. 6730; N 49, Art. 7014; 2012, N 26, Art. 3447; N 27, Art. 3588; N 50, Art. 6954) The following changes:
a) clause 3 shall be amended as follows:
"3. The decision to suspend the operations of the taxpayer-organization on its accounts in the Bank and the translations of its electronic funds may also be made by the head (Deputy Head) of the Tax Authority in the following cases:
1) in case of failure to submit this taxpayer-organization of the tax return to the tax authority within 10 days after the established period of submission of such a declaration - within three years from the date of the expiration of the period established by this subparagraph;
2) In case of non-fulfillment by the taxpayer-organization established by paragraph 5.1 of Article 23 of this Code, the obligation to transfer the tax authority to receive the receipt of documents on the submission of documents on the submission of an explanation and (or) notification of the call to the tax authority - within 10 days from the date of expiration The period established for transfer to the taxpayer-organizing receipt for the reception of documents directed by the tax authority. ";
b) supplement item 3.1 of the following content:
"3.1. The decisions of the tax authority to suspend the operations of the taxpayer-organization on its accounts in the Bank and the translations of its electronic funds, adopted in accordance with paragraph 3 of this article, are canceled by the decision of this tax authority in the following order:
1) when deciding on the basis of subparagraph 1 of paragraph 3 of this article - no later than one day, following the submission day by the taxpayer-organizing tax declaration;
2) when deciding on the basis of subparagraph 2 of paragraph 3 of this article - no later than one day following the earliest of the following dates:
the day of transmission in accordance with the procedure provided for in paragraph 5.1 of Article 23 of this Code, the taxpayer-organizing receipt for the reception of documents directed by the tax authority;
the day of submission of documents (explanations) requested by the tax authority - in the direction of the requirements for the submission of documents (explanations) or the appearance of the representative of the Organization to the Tax Authority - when notifying the call to the tax authority. ";
c) in paragraph 9.1, the words "specified in paragraphs 3, 7 - 9" shall be replaced by the words "specified in paragraphs 3.1, 7 - 9";
d) clause 11 shall be amended as follows:
"11. The rules established by this article apply also to the suspension of transactions on accounts in banks and transfers of electronic cash of the following persons:
1) tax agent - organization and payer of the collection - organization;
2) individual entrepreneurs - taxpayers, tax agents, fees fees;
3) organizations and individual entrepreneurs who are not taxpayers (tax agents), which are obliged to submit tax declarations in accordance with part of the Second of this Code;
4) notaries engaged in private practice, lawyers established lawyers, taxpayers, tax agents. ";
a) in paragraph 3:
paragraph two shall be amended as follows:
"Tax Declarations (Calculations) are submitted to the tax authority at the taxpayer's placement area (payer of the collection, tax agent) on established formats in electronic format for telecommunication channels through the electronic document management operator, which is a Russian organization and relevant to the requirements approved by the federal executive authority authorized by the Federal Executive Authority Functions for monitoring and supervision in the field of taxes and fees, unless otherwise of the submission of information related to state secrets are not provided for by the legislation of the Russian Federation, the following categories of taxpayers: ";
complete new paragraphs of the third - the fifth following content:
"Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people;
newly created (including reorganized) organizations, the number of employees of which exceeds 100 people;
taxpayers not specified in the paragraphs of the third and fourth of this clause, for which such a duty is provided for by part of the Second of this Code in relation to a specific tax. ";
b) clause 7 to supplement subparagraph 6 of the following content:
"6) information to be included in the tax declaration in accordance with Chapter 21 of this Code.";
c) complement paragraph 12 of the following content:
"12. The rules provided for in this article also apply to other persons on which the obligation to submit a tax declaration (calculation) in accordance with part of the Second of this Code.";
"1. Banks open accounts to organizations, individual entrepreneurs and provide them with the right to use corporate electronic payments for electronic money transfers only upon presentation of a certificate of registration with the tax authority.
The Bank is obliged to inform the tax authority at the place of its finding information on the opening or on the closure of the account, the deposit (deposit), the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about providing law or termination The rights of the organization, an individual entrepreneur use corporate electronic means of payment for transfers of electronic funds, as well as a change in the details of the corporate electronic payment.
Information is reported in electronic form within three days from the date of the relevant event.
The procedure for reporting by the Bank on opening or closing an account, deposit (deposit), on the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, on the provision of the right or termination of the right to an organization, an individual entrepreneur use corporate electronic Payment tools for electronic money transfers, the change in the details of the corporate electronic means of payment in electronic form is established by the Central Bank of the Russian Federation in coordination with the federal executive authority authorized to control and oversight in the field of taxes and fees.
Forms and formats of reports of the Bank to the tax authority on the opening or closure of the account, the contribution (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about changing the account details, contribution (deposit), on the provision of the right or termination of the right to an organization, individual Entrepreneur use corporate electronic means of payment for transfers of electronic funds, the change in the details of the corporate electronic payment of payment is established by the federal executive body authorized to control and oversight in the field of taxes and fees. ";
b) clause 2 shall be amended as follows:
"2. Banks are required to issue certificate tax authorities on the availability of accounts, deposits (deposits) in the Bank and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, as well as certificates of electronic cash balances and translations of electronic funds in accordance with the legislation of the Russian Federation within three days from the date of receipt of the motivated request of the tax authority in the cases provided for in this clause.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs in the bank, certificates about electronic cash balances and On transfers of electronic funds can be requested by the tax authorities in cases of tax audits of these persons or the claims of documents (information) in accordance with Article 93.1 of this Code, as well as in cases of decision to recover tax, making decisions on the suspension of accounts for accounts Organizations, individual entrepreneur, suspending of electronic money transfers or to cancel the suspension of operations on the accounts of an organization, an individual entrepreneur, the abolition of the suspension of transfers of electronic money.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of individuals who are not individual entrepreneurs, in bank, references about the remains Electronic cash and translations of electronic funds may be requested by the tax authorities in the presence of the consent of the head of the higher tax authority or leader (deputy head) of the federal executive body authorized to control and oversight in the field of taxes and fees, in cases of tax audits in relation to These individuals or claims of documents (information) in accordance with paragraph 1 of Article 93.1 of this Code.
Tax authorities may be requested certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), statements on account operations, on deposits (deposits) of organizations, individual entrepreneurs and individuals, not We are individual entrepreneurs, in a bank, certificates of electronic cash balances and translations of electronic funds of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, in the bank on the basis of the request of the authorized body of a foreign state in cases provided for by international treaties of the Russian Federation. ";
a) clause 3 supplement the following contents by paragraphs:
"When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget, compared with the previously submitted tax declaration (calculation), the tax authority has the right to demand the necessary explanation at the taxpayer within five days. Submitting the change in the corresponding indicators of the tax return (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of loss received in the appropriate reporting (tax) period is declared, the tax authority has the right to demand the necessary explanations for the taxpayer, justifying the amount of the resulting loss. ";
b) clause 4 shall be amended as follows:
"4. The taxpayer representing the tax authority is an explanation regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the documents submitted, the changes in the respective indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to The budget, as well as the size of the loss received, has the right to additionally submit to the tax authority extract from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data included in the tax return (calculation). ";
c) clause 8.1 shall be amended as follows:
"8.1. When identifying contradictions between information about the operations contained in the tax declaration on value added tax, or when identifying the inconsistency of information on the operations contained in the tax declaration on the value added tax, submitted by the taxpayer, information about the specified operations contained in the tax The value-added tax declarations submitted to the tax authority by another taxpayer (other person on which, in accordance with Chapter 21 of this Code, is entrusted with the obligation to submit a tax return on value added tax), or in the accounting journal received and invoices, The person represented into the tax authority, which, in accordance with Chapter 21 of this Code, is entrusted with an appropriate duty, in case such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget, or on overestimation of the amount on The value-added log, declared for refund, the tax authority is also entitled to refer to the invoice for the taxpayer, primary and other documents relating to the specified operations. ";
d) add paragraph 8.2 of the following content:
"8.2. When conducting a challenge tax audit of the tax declaration (calculation) on the income tax on the income tax, the tax authority of the participant of the investment partnership tax authority has the right to refer information about the period for its participation in such a contract, the share of profit feasible on it ( expenses, losses) of the investment partnership, as well as use any information about the activities of the investment partnership, available at the disposal of the tax authority. ";
e) add paragraph 8.3 of the following content:
"8.3. When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established for submitting the tax declaration (calculation) for the relevant tax for the corresponding reporting (tax) period in which the tax amount is reduced, payable to the budget, or increased the amount of the resulting loss compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, On the basis of which specified indicators were formed before and after their changes. ";
e) clause 10 after the words "tax agents," to add the words "other persons who are entrusted with the obligation to submit a tax return (calculation),";
a) clause 1 shall be amended as follows:
"1. The official of the tax authority, which produces an on-site tax audit or a desk tax audit on the tax declaration on value added tax, in cases provided for in paragraphs 8 and 8.1 of Article 88 of this Code, in order to determine the circumstances that are important for the completeness of the verification, It is entitled to inspect the territories, the premises of the person in respect of which tax audit, documents and subjects are carried out.
Inspection of the territories, premises of the person in respect of which the cameral tax audit was carried out, indicated in the paragraph of this paragraph of this clause, documents and subjects are made on the basis of a motivated decision of the official of the Tax Authority, which implements this tax audit. The specified decision is subject to approval by the head (deputy head) of the tax authority. ";
b) in paragraph 2, the words "outside the framework of an exit tax check is allowed to" be replaced by the words "in cases not provided for in paragraph 1 of this article, allowed";
a) clause 5 shall be amended as follows:
"5. Taxpayers (including those who are tax agents), as well as the persons specified in paragraph 5 of Article 173 of this Code, are obliged to submit to the Tax authorities at their own accounting of the appropriate tax return on the established format in electronic format on telecommunication channels through the operator Electronic document management on time no later than the 20th day of the month following the expired tax period, unless otherwise provided by this chapter.
Tax agents who are not taxpayers or being taxpayers exempted from the fulfillment of the taxpayer's duties related to the calculus and payment of tax are required to submit to the tax authorities at their own accounting of the relevant tax declaration on the period not later than the 20th day of the month following the expired tax period .
The second paragraph of the person listed in the paragraph of the present paragraph in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of the instructions, the Commission's contracts, or agency contracts, are obliged to submit to the tax authorities at the place of their accounting within the prescribed period Tax Declaration on the established format in electronic form on telecommunication channels through the electronic document management operator. ";
b) complement paragraph 5.1 and 5.2 of the following content:
"5.1. The information specified in the shopping book and the taxpayer sales book is to be included in the tax declaration.
In the case of exposing and (or) receiving invoices in the exercise of the taxpayer (tax agent) of entrepreneurial activities in the interests of another person, on the basis of instructions, the Commission agreements or the Agency Contracts in the Tax Declaration include the information specified in the accounting journal and invoices With respect to the specified activity.
The persons specified in paragraph 5 of Article 173 of this Code include the information specified in the invoice invoices in the Tax Declaration.
The composition of the information specified in the shopping book and the sales book, in the journal of accounting and invoices of invoice, in the invoices included in the tax declaration, is determined by the federal executive body authorized to control and oversight in taxes and fees.
5.2. Persons who are not taxpayers, taxpayers who exempted from the execution of the taxpayer's duties related to the calculation and payment of tax not recognized by tax agents in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of instruction agreements The Commission's Contracts or Agent Contracts are obliged to submit to the Tax authorities at their place of accounting the appropriate log of the accounting and invoices of the invoice for the specified activity on the established format in electronic format on telecommunication channels through the electronic document management operator no later than the 20th the month following the expired tax period. ".
Article 24.
1. This Federal Law comes into force on the day of its official publication, with the exception of the provisions for which this article has established other deadlines for their entry into force.
2. Paragraphs 3, 4 and 11 of Article 10 of this Federal Law come into force upon the expiration of one month from the date of the official publication of this Federal Law.
3. Paragraphs 1, 6, subparagraphs "A", "B", "D" and "E" of clause 8, paragraph 13 of Article 10, paragraph 1 and paragraphs of the first - the third sub-paragraph "A" of paragraph 2 of Article 12 of this Federal Law entering In force on January 1, 2014.
5. Paragraphs 2, 5, subparagraphs "in" and "G" of clause 8, paragraphs 9 and 10 of Article 10, paragraph Fourth subparagraph "A" and subparagraph "b" of paragraph 2 of Article 12 of this Federal Law come into force on January 1, 2015 of the year.
6. Clause 2 of Article 13, Article 20 of this Federal Law shall enter into force on the expiration of 30 days after the official publication of this Federal Law.
The president
Russian Federation
V.Putin
THE RUSSIAN FEDERATION
THE FEDERAL LAW
On Amendments to Selected Legislative Acts of the Russian Federation in terms of countering illegal financial transactions
State Duma
Federation Council
Article 1.
To make in Article 26 of the Federal Law "On Banks and Banking Activities" (as amended by the Federal Law of February 3, 1996 No. 17-FZ) (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1990, No. 27, Art. 357; Meeting of Legislation Of the Russian Federation, 1996, No. 6, Art. 492; 2001, No. 33, Art. 3424; 2003, No. 27, Art. 2700; No. 52, Art. 5033; 2004, No. 27, Art. 2711; 2005, No. 1 , Art. 45; 2007, No. 31, Art. 4011; No. 41, Art. 4845; 2009, No. 23, Art. 2776; No. 30, Art. 3739; 2010, No. 31, Art. 4193; No. 47, Art . 6028; 2011, № 7, Art. 905; No. 27, Art. 3873; No. 48, Art. 6730; No. 50, Art. 7351; 2012, No. 27, Art. 3588; No. 50, Art. 6954; No. 53, Art. 7605; 2013, No. 11, Art. 1076; No. 19, Art. 2329) The following changes:
part Three to recognize the invisible strength;
to add a new part of the fifth of the following content:
"Help for operations and accounts of legal entities and
individual entrepreneurs, on operations, accounts and deposits of individuals are issued on the basis of a court decision by the credit institution by officials of bodies authorized to carry out operational-search activities, when they perform functions to identify, prevent and curl of crimes on their requests sent to court in the manner. provided for in Article 9 of the Federal Law of August 12, 1995 No. 144-FZ "On Operational Affairs", if there are information about the signs of prepared, committed or crimes committed, as well as persons, their preparing who commit or committed, if there are no sufficient data To address the issue of initiating a criminal case. The lists of these officials are established by regulatory legal acts of the relevant federal executive bodies. ";
complete parts of the twenty-seventh and twenty-eighth following content:
"Information on opening or closing accounts, deposits (deposits), on the change in account details, deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals, on the provision of the right or termination of the right of organizations and citizens exercising entrepreneurial Activities without the formation of a legal entity, to use corporate electronic means of payment for transfers of electronic funds, the change in the details of the corporate electronic payment in electronic form is reported to the credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees.
Information on the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), on account operations, on deposits (deposits) of organizations, citizens who carry out entrepreneurial activities without the formation of a legal entity, individuals are provided A credit institution to the tax authorities in the manner prescribed by the legislation of the Russian Federation on taxes and fees. ".
Article 2.
Article 7.1 of the Law of the Russian Federation of March 21, 1991 No. 943-1 "On the Tax authorities of the Russian Federation" (Vedomosti Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, No. 15, Art. 492; Meeting of the Legislation of the Russian Federation, 1999, No. 28 , Art. 3484; 2011, No. 48, Art. 6730; 2012, No. 50, Art. 6954; 2013, No. 19, Art. 2329) to add part of the third following content:
"Tax authorities, in the presence of the consent of employees (their spouses and minors) organizations with public participation submit to state bodies with their information about the amount and on the sources of income of these persons in cases and procedure determined by the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation . ".
Article 3.
Article 32.1 of the Law of the Russian Federation of November 27, 1992 No. 4015-1 "On the organization of the insurance case in the Russian Federation" (Vedomosti Congress of People's Deputies of the Russian Federation and
Supreme Council of the Russian Federation, 1993, No. 2, Art. 56; Meeting of the legislation of the Russian Federation, 1998, No. 1, Art. four; 2003, No. 50, Art. 4858; 2005, No. 10, Art. 760; 2009, No. 44, Art. 5172) supplement paragraphs 6-11 of the following content:
"6. The persons specified in paragraphs 1 and 2 of this article, as well as members of the Board of Directors (Supervisory Board), members of the collegial executive body of the subject of the Insurance Business - a legal entity cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Law, a professional participant of the securities market, a clearing organization, management company of the investment fund, a mutual investment fund and non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, shareholder investment fund, credit organization, insurance organization, non-state pension fund, trade organizer;
The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in subparagraphs 1-3 of paragraph 6 of this article is considered to be retired from the day the appropriate decision of the authorized body or court.
A physical person who has an incomparable or improper criminalibility for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contracts of trust management of property, and (or) simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the insurance organization, to obtain the right of disposal of 10 and more percent of the votes per voting shares (Shares), constituting the authorized capital of the insurance organization.
A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or ) another agreement, the subject of which is the implementation of rights certified by the shares (shares) of the insurance organization, received the right to dispose of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the insurance organization, is obliged to direct the notification of the insurance organization and to the insurance authority Supervision in the manner and deadlines that are established by regulatory legal acts of the insurance supervision authority.
Insurance supervision authority In the framework of its supervisory functions in the order established by them, it is entitled to request and receive information about persons who are directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the principles of trust management of property, and (or) A simple partnership, and (or) of instructions, and (or) with a joint-stock agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Insurance Organization, have the right to dispose of 10 and more percent of the votes in voting shares (Shares), constituting the authorized capital of the insurance organization.
11. If the notification provided for in paragraph 9 of this article is not received by an insurance organization or from this notice it follows that the person who has the right to directly or indirectly dispose of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the insurance organization, Does not comply with the requirements established by paragraph 8 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes falling on the voting shares (shares) that constitute the authorized capital of the insurance organization. At the same time, the rest of the shares (shares) belonging to the said person, when determining the quorum for the general meeting of shareholders (participants) of the insurance organization, are not taken into account. ".
Article 4.
To make part of the First Civil Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1994, No. 32, Art. 3301;
2002, No. 12, Art. 1093; 2006, No. 2, Art. 171; № 52, Art. 5497) The following changes:
1) Article 51 shall be amended as follows:
"Article 51. State registration of legal entities
The legal entity is subject to state registration in the authorized state body in the manner prescribed by the Law on State Registration of Legal Entities.
State registration data is included in the Unified State Register of Legal Entities Open to Universal Review.
A person who consistently relying on the data of the Unified State Register of Legal Entities, has the right to proceed from the fact that they correspond to the actual circumstances. The legal entity is not entitled to the person with the person who belonged to the data of the Unified State Register of Legal Entities, refer to the data not included in the specified register, as well as the inaccurate data contained in it, except in cases where the relevant data is included in the specified registry in The result of unlawful actions of third parties or otherwise, in addition to the will of the legal entity.
A legal entity is obliged to compensate losses caused to other participants in civil turnover due to failure to submit, untimely submission or submission of unreliable data about it into a single state register of legal entities.
To state registration of a legal entity, changes in its charter or to the inclusion of other data that are not related to the changes in the charter, into a unified state register of legal entities, the authorized state body is obliged to be carried out in the manner and within the period provided by law, verifying the reliability of the data included in the specified register .
In cases and in the manner provided by law on state registration of legal entities, the authorized state body is obliged to report in advance to interested persons on the upcoming state registration of changes in the charter of a legal entity and on the upcoming inclusion of data into the Unified State Register of Legal Entities.
Interested parties have the right to send to the authorized state body of objections regarding the upcoming state registration of changes in the charter of a legal entity or the upcoming inclusion of data into the Unified State Register of Legal Entities in the manner prescribed by the Law on State Registration of Legal Entities. The authorized state body is obliged to consider these objections and adopt the appropriate decision in the manner and within the period provided for by the Law on State Registration of Legal Entities.
Refusal to state registration of a legal entity, as well as in the inclusion of data on it, the Unified State Register of Legal Entities is allowed only in cases provided for by law on state registration of legal entities.
Refusal to state registration of a legal entity and evasion from such registration can be challenged in court.
The state registration of a legal entity can be recognized by the court invalid due to the crude violations admitted by its creation, if these violations are irreparable.
The inclusion of legal entities in the Unified State Register of Legal Entities may be challenged in court if such data is unreliable or included in the specified registry with a violation of the law.
Losses caused by illegal refusal to state registration of a legal entity, evasion of state registration, the inclusion of unreliable data on the legal entity or violation of the state registration of legal entities provided for by the Law on State Registration of Legal Entities, due to the fault of the authorized state authority, is subject to refund At the expense of the treasury of the Russian Federation.
8. The legal entity is considered created, and the data on a legal entity is considered to be included in the unified state register of legal entities from the date of making an appropriate entry into this register. ";
2) Clause 3 of Article 63 add the following content with paragraph:
"In case of deficiency of the property of the liquidated legal entity to meet the requirements of creditors, or in the presence of signs of the bankruptcy of the legal entity, the liquidation commission is obliged to contact the arbitration court with a statement of a bankruptcy of a legal entity."
Article 5.
To make in the article and the Federal Law of August 12, 1995 No. 144-ФЗ "On operational-search activities" (Meeting of the legislation of the Russian Federation, 1995, No. 33, Art. 3349; 2008, No. 18, Art. 1941; No. 52, . 6235; 2011, No. 1, Art. 16) The following changes:
1) supplement the new part of the third following:
"The results of operational search activities can be sent to the tax authorities for use in the implementation of authority to control and oversight compliance with the legislation on taxes and fees, to ensure the presentation of the interests of the state in bankruptcy cases, as well as in the implementation of authority in the field of state registration of legal entities. ";
Article 6.
Make part of the Second Civil Code of the Russian Federation in Article 859 (Meeting of the Legislation of the Russian Federation, 1996, No. 5, Art. 410; 2005, No. 30, Art. 3100) The following changes:
1) Complete paragraph 1 of the following content:
"one . The Bank has the right to terminate the bank account agreement in cases established by law, with a mandatory written notice of this client. The bank account agreement is considered terminated after the expiration of the sixty days from the date of the Bank's direction to the Client notification of the termination of the bank account agreement.
From the day the Bank is directed to the Client notification of the termination of a bank account agreement to the day, when the contract is considered terminated, the Bank is not entitled to carry out operations on a client bank account, for
the exception of interest accrual operations in accordance with the Bank Account Agreement, to transfer compulsory payments to the budget and operations provided for in paragraph 3 of this article. "; 2) Clause 3 of the following content: "In the case of a client's failure to appear to obtain a cash balance in the account within sixty days from the date of the Bank's direction, the Client is notified of the termination of a bank account agreement or non-receipt by the Bank during the specified period of the Client's instructions on the transfer of the amount of cash balance The Bank is obliged to credit funds to another account to the special account in the Bank of Russia, the procedure for opening and maintaining the procedure for enrollment and return funds from which is established by the Bank of Russia. "
Article 7.
To make to the Federal Law of April 22, 1996 No. 39-F3 "On the Securities Market" (Meeting of the Legislation of the Russian Federation, 1996, No. 17, Art. 1918; 2002, No. 52, Art. 5141; 2004, No. 31, Art. 3225; 2005, No. 11, Art. 900; No. 25, Art. 2426; 2006, No. 2, Art. 172; 2007, No. 1, Art. 45; No. 22, Art. 2563; No. 50, Art. 6247, 6249; 2009, No. 18, Art. 2154; No. 48, Art. 5731; 2010, No. 31, Art. 4193; No. 41, Art. 5193; 2011, No. 7, Art. 905; No. 23, Art. 3262; No. 48, Art. 6728; No. 50, Art. 7357; 2012, No. 53, Art. 7607) The following changes: 1) Article 10.1 shall be amended as follows:
"Article 10.1. Requirements for management bodies and employees of the professional participant in the securities market
1. Member of the Board of Directors (Supervisory Board), a member of the collegial executive body, the sole executive body, the head of the branch of the professional participant in the securities market, the head of the internal control service, the controller of the professional participant in the securities market, a job officer responsible for organizing the risk management system (manager A separate structural unit responsible for organizing the risk management system), head of the structural division of the credit institution created to carry out the activities of a professional participant in the securities market, or the head of the individual structural division of the professional participant in the securities market in the event of a combination of the specified professional participant in professional activities in the securities market Can't be:
persons who carried out the functions of the sole executive body of financial organizations at the time of these organizations of violations for which they were canceled (withdrawn) licenses for the implementation of relevant activities, or violations for which the action of these licenses was suspended and the specified licenses were canceled (revoked ) As a result of the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
persons in respect of which the term has not expired during which they are considered administrative punishment in the form of disqualification;
persons having a dismissed or outstanding conviction for crimes in the field of economic activity or crime against state power.
The current member of the Board of Directors (Supervisory Board) upon the circumstances referred to in this paragraph is considered to be retired from the day the appropriate decision of the authorized body or the court.
Election (appointment) of a person who performs the functions of the sole executive body, the head of the internal control service, the controller of the professional participant in the securities market, as well as the functions of the head of the structural unit established to carry out the activities of the professional participant in the securities market (in case of combining the activities of the professional participant in the securities market With other types of activities), it is allowed from the prior consent of the federal executive authority on the securities market.
The requirements of this clause do not apply to election (appointment) of a person who performs the functions of the sole executive body, a credit institution operating a professional participant in the securities market.
A professional participant in the securities market is obliged in writing to notify the federal executive body on the securities market of all alleged appointments as referred to in paragraph 2 of this article. This notification must contain information confirming the compliance with the requirements established by paragraph 1 of this article. The federal executive authority on the securities market within 10 working days from the date of receipt of the specified notification gives consent to the specified appointments or represents a motivated refusal of writing. Such a refusal is allowed in the event of a candidate inconsistency with the requirements established by paragraph 1 of this article, or in case of inclusion in the notification of incomplete or unreliable information.
A professional participant in the securities market is obliged to notify the federal executive authority on the securities market on exemption from the post of persons listed in paragraph 1 of this article, no later than the working day following the day of making such a decision.
The professional participant in the securities market is obliged to send a notice in writing to the federal executive authority on the securities market on election (liberation) of members of the Board of Directors (Supervisory Board) and members of the collegial executive body of a professional participant in the securities market within three days from the date of adoption of the relevant solutions.
The requirements of this article do not apply to credit organizations operating a professional participant in the securities market. ";
2) Chapter 2 to supplement Article 10.2 of the following content:
"Article 10. Requirements for founders (participants)
professional Member of the Securities Market
A physical person who has an incomparable or improper criminalibility for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contracts of trust management of property, and (or) a simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the professional participant in the securities market, to receive the right of disposal of 10 and more percent of the votes incurred On voting shares (shares), constituting the authorized capital of the professional participant in the securities market.
A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or ) other agreement, the subject of which is the realization of the rights certified by shares (shares) of the professional participant in the securities market, received the right of disposal of 10 and more percent of the votes per voting shares (shares), which make up the authorized capital of the professional participant in the securities market, is obliged to send a notice Professional participant in the securities market and to the federal executive body on the securities market in accordance with the deadlines, which are established by the regulatory legal acts of the federal executive authority in the securities market.
The federal executive authority on the securities market as part of its supervisory functions in the order established by it is entitled to request and receive information about persons who are directly or indirectly (through persons controlled) independently or together with other persons related to the principles of confidential property management agreements , and (or) the simple partnership, and (or) of the instructions, and (or) the shareholder agreement, and (or) other agreement, the subject of which the rights certified by the shares (shares) of the professional participant in the securities market, have the right to dispose of 10 and More percent of the votes per voting shares (shares), which constitute the authorized capital of the professional participant in the securities market.
If the notification provided for in paragraph 2 of this article is not received by a professional participant in the securities market or from this notice, it follows that an individual, which has the right to directly or indirectly dispose of 10 and more percent of the votes per voting shares (shares) that constitute the authorized capital of the insurance Organizations do not comply with the requirements established by paragraph 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that constitute the authorized capital of the professional participant in the securities market. At the same time, the rest of the shares (shares) belonging to this person, in determining the quorum for the general meeting of shareholders (participants) of the professional participant in the securities market, are not taken into account.
5. The requirements of this article do not apply to credit organizations operating a professional participant in the securities market. "
Article 8.
To make to the Criminal Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1996, No. 25, Art. 2954; 1998, No. 26, Art. 3012; 1999, No. 28, Art. 3491; 2001, No. 33, Art. 3424; No. 47 , Art. 4404; 2002, No. 10, Art. 966; No. 19, Art. 1795; No. 26, Art. 2518; 2003, No. 11, Art. 954; No. 50, Art. 4848, 4855; 2004, No. 30 , Art. 3091; 2005, No. 52, Art. 5574; 2006, No. 31, Art. 3452; 2007, No. 1, Art. 46; No. 16, Art. 1822; No. 50, Art. 6248; 2008, No. 20 Art. 2251; No. 52, Art. 6235; 2009, No. 18, Art. 2146; No. 31, Art. 3922; No. 44, Art. 5170; No. 52, Art. 6453; 2010, No. 1, Art. 4 ; No. 15, Art. 1756; No. 19, Art. 2289; No. 21, Art. 2525, 2530; No. 25, Art. 3071; No. 27, Art. 3431; No. 31, Art. 4193; 2011, No. 11, Art. 1495; No. 19, Art. 2714; No. 29, Art. 4291; No. 30, Art. 4598; No. 50, Art. 7343, 7361, 7362; 2012, No. 10, Art. 1166; No. 31, Art. 4330; No. 47, Art. 6401; No. 50, Art. 6954) The following changes:
1) part of the second article 46 shall be amended as follows: "2. The fine is set in the amount of from five thousand to five million rubles or in the amount of wages or other income of the convicted period from two weeks to five years or is calculated in the magnitude, the multiple cost of the subject or the amount of commercial bribe, bribes or the amount of illegally displaced funds and ( or) the cost of money tools. The penalty in the amount of five hundred thousand rubles or in the amount of wages or other income convicts for the period over three years can be assigned only in cases specifically provided for by the relevant articles of the particular part of this Code, except for the calculation of the size of the fine on the basis of the value of the magnitude of the amount of commercial bribery , bribes or the sum of illegally displaced money and (or) the cost of money tools. The fine, calculated on the basis of the magnitude, the multiple amount of commercial bribe, bribes or the amount of illegally displaced money and (or) the cost of cash tools is set in size to the current commercial bribe, bribes or the amount of illegally displaced cash and (or) the cost of money tools But there can be no less than twenty-five thousand rubles and more than five hundred million rubles. ";
in paragraph "A" of the first part of Article 104 after the numbers "171,"
add numbers "174, 174.1,", the words "articles 226.1 and 229.1" should be replaced by the words "Articles 200.1, 226.1 and 229.1";
article 174 shall be amended as follows:
"Article 174. Legalization (laundering) of cash or other property acquired by other persons under criminal
1. The commissioning of financial operations and other transactions with cash or other property, obviously acquired by other persons criminal means, in order to give the legitimate type of ownership, use and disposal of the specified cash or other property - is punished with a fine in the amount of up to one hundred and twenty thousand rubles or The amount of wages or other income of the convict for the period up to one year.
4. Acts provided for by part of the first or third of this article perfect:
a) organized by the group;
b) in particularly large size, -
are punished with compulsory work for a period of up to five years with a limitation of freedom for up to two years or without any and deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any deprivation of freedom for a period of up to seven years with a fine of up to one million rubles or in the amount of wages or other income of convicts for the period up to five years or without any, with restriction of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to five years or Without those.
Note. Financial operations and other transactions with cash or other property committed in large amounts, in this Article and Article 174.1 of this Code, financial operations and other transactions with money or other property committed in the amount exceeding one million five hundred thousand rubles, and in particular large amount - six million rubles, ";
4) Article 174.1 shall be amended as follows:
"Article 174.1. Legalization (laundering) of cash or other property acquired by a person as a result of the crime
The commission of financial transactions and other transactions with cash or other property acquired by the person as a result of the commitment of the crime, in order to give the legitimate type of ownership, use and disposal of the specified cash or other property -
it is punished with a fine in the amount of up to one hundred and twenty thousand rubles or in the amount of wages or other income of the convicted person for the period up to one year.
The same act committed in large amounts -
shall be punished with a fine in the amount of up to two hundred thousand rubles or in
the amount of wages or other income of convicts for the period from one year to two years, or forced work for up to two years, or imprisonment for up to two years with a fine of up to fifty thousand rubles or in the amount of wages or other income of the convicted person For a period of up to three months either without any.
Acts stipulated by part of the first or second of this article perfect:
a) a group of persons by preliminary conspiracy;
b) face using his official position -
punished forced work for up to three years with
restriction of freedom for up to two years or without any and deprivation of the right to hold certain positions or engage in certain activities for up to three years or without any deprivation of freedom for up to five years with a fine of up to five hundred thousand rubles or in the amount of salary or other income of convict for the period up to three years or without anything, with the restriction of freedom for up to two years or without any and deprivation of the right to occupy certain positions or to engage in certain activities for up to three years or without any.
The acts provided for by part of the first or third of this article are perfect:
a) organized by the group;
b) in particularly large size, -
are punished with compulsory work for a period of up to five years with a limitation of freedom for up to two years or without any and deprivation of the right to hold certain positions or to engage in certain activities for up to three years or without any deprivation of freedom for a period of up to seven years with a fine of up to one million rubles or in the amount of wages or other income of convicts for the period up to five years or without any, with restriction of freedom for up to two years or without such and with deprivation of the right to hold certain positions or engage in certain activities for up to five years or Without those. ";
5) Article 193 shall be amended as follows:
"Article 193. Evasion from the execution of duties on repatriation of funds in foreign currency or currency of the Russian Federation
1. Violation of the requirements of the currency legislation of the Russian Federation on the enrollment of funds in foreign currency or the currency of the Russian Federation in a large scale from one or several non-residents to the resident accounts in an authorized bank or to the resident of the resident in banks located outside the territory of the Russian Federation, in the prescribed manner due to the resident in accordance with the terms of foreign trade agreements (contracts) for the goods transferred to non-resident goods performed for them the work provided by him the services transferred to them and the results of intellectual activity, including exceptional rights to them, as well as violation of the requirements of foreign exchange legislation
Of the Russian Federation on the return to the Russian Federation to the resident accounts in the authorized bank or by the Resident accounts in banks located outside the territory of the Russian Federation, in the prescribed manual in foreign currency or the currency of the Russian Federation in a large scale paid to one or more non-residents for not imported into the territory of the Russian Federation (not received in the territory of the Russian Federation) goods, unfulfilled work, unwordified services, non-defined information and results of intellectual activity, including exceptional rights to them, -
2. The same acts committed:
a) in particularly large amount;
b) a group of persons by preliminary conspiracy or organized by the group;
c) using a deliberately substrate document;
d) using a legal entity established for committing one or more crimes related to financial transactions and other cash transactions or other property -
they are punished with imprisonment for up to five years with a fine of up to one million rubles or in the amount of wages or other income convicted for a period of up to five years or without any.
Note. The acts provided for in this article are recognized as perfect in a large amount, if the sum of the non-unparally or irrevocable funds in foreign currency or the currency of the Russian Federation on one or several million rubles in one year, and in more than one million, and in particularly large-scale - thirty millions of rubles. ";
6) Addition to Article 193.1 of the following content:
"Article 193.1. Completion of currency transactions for the transfer of funds in foreign currency or the currency of the Russian Federation to accounts of non-residents using concrete documents
1. Completion of currency transactions for the transfer of funds in foreign currency or the currency of the Russian Federation to bank accounts of one or several non-residents with the submission of a credit institution with the authority of the Currency Control agent, documents related to the conduct of such operations and containing obviously unreliable information about the foundations, goals and appointment of translation -
it is punished with a fine in the amount of two hundred thousand to five hundred thousand rubles or in the amount of wages or other income of convicts for the period from one year to three years, or forced work for up to three years or imprisonment for up to three years.
a) in large amount;
b) a group of persons by prior agreement;
c) using a legal entity created to make one or more crimes related to financial transactions and other cash transactions or other property -
he is punished with imprisonment for up to five years with a fine of up to one million rubles or in the amount of wages or other income of the convicted person for a period of up to five years or without any.
The acts provided for by the units of the first or second of this article are perfect:
a) in particularly large amount;
b) organized by the group -
they are punished with imprisonment for a period of five to ten years with a fine of up to one million rubles or in the amount of wages or other income of the convicted person for a period of up to five years either without any.
Note. The acts provided for in this article are recognized as perfect in a large amount if the amount of illegally translated funds in foreign currency or the currency of the Russian Federation on one or more times during one year conducted currency transactions exceeds six million rubles, and in particularly large-scale - thirty million rubles. ";
note to Article 194 shall be amended as follows:
"Note. Customs payments
it is recognized as perfect in a large amount if the amount of unpaid customs payments for goods displaced through the customs border of the Customs Union within the framework of EurAsEC, including in one or several commodity parties, exceeds one million rubles, and in a particularly large amount - three million rubles. " ;
chapter 22, add Article 200.1 of the following content:
"Article 200.1. Cash smuggling and (or) cash tools
Unlawful movement through the customs border of the Customs Union within the framework of EurAsEC cash and (or) monetary instruments committed in large amounts -
shall be punished with a fine of illegally displaced cash and (or) the cost of illegally displaced cash tools or (or) the cost of illegally displaced monetary instruments or in the amount of wages or other income of the convict for the period up to two years, or the restriction of freedom for up to two years, or forced work For up to two years.
The act stipulated by the first article is perfect:
a) in particularly large amount;
b) a group of persons -
shall be punished with a fine in size from tenfold to the fifteental amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments or in the amount of wages or other income of convicts for a period of up to three years, or by limiting freedom for up to four years or forced work for up to four years.
Notes. 1. The act provided for in this article is recognized as perfect in a large amount if the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments exceeds the two-time amount of cash and (or) the cost of road checks permitted by the Customs Union Customs Law As part of the EurAsEC for moving without written declaration.
The act stipulated by this article is recognized as perfect in particularly large amounts if the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments exceeds the five-time amount of cash and (or) the cost of travelers permitted by the Customs Legislation of the Customs Union in EurAsEC framework for moving without written declaration.
When calculating the amount of the amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments, from the entire amount of illegally displaced cash and (or) the cost of illegally displaced monetary instruments is subject to the exception of the part that the customs legislation of the Customs Union within the framework of the EurAsEC is authorized Displacement without declaration or declared.
A person who voluntarily surrendered cash and (or) the monetary instruments listed in this article exempt from criminal liability if its actions do not contain other crimes. Voluntary cash and cash and (or) monetary instruments specified in this article, their detection, when applying forms of customs control, their withdrawal during the detention of a person, as well as in the production of investigative actions to detect them and withdrawal.
Under cash tools, for the purposes of this article, traveler checks, bills, checks (bank checks), as well as securities in documentary form, certifying the obligation of the issuer (debtor) on the payment of funds, in which the person is not specified to which such payment is carried out. " .
Article 9.
Federal Law of May 7, 1998 No. 75-FZ "On Non-State Pension Funds" (Meeting of the Legislation of the Russian Federation, 1998, No. 19, Art. 2071; 2003, No. 2, Art. 166) Supplement Article 29.1 of the following content:
"Article 29.1. Requirements for members of the Foundation Council
1. Members of the Foundation Council cannot be:
2) Persons in respect of which the period has not expired during which they are considered to be administratively punished in the form of disqualification;
3) Persons having an incomparable or improper criminalibility of crimes in the field of economic activity or a crime against state power.
2. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in subparagraphs 1-3 of paragraph 1 of this article, is considered to be retired from the day the appropriate decision of the authorized authority or the court. "
Article 10.
To deposit to the first Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2001, No. 53, Art. 5016; 2002, No. 1, Art. 2; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; No. 52, Art. 5037; 2004, No. 27, Art. 2711; No. 31 , Art. 3231; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28, 31; No. 18, Art. 2118; No. 22, Art. 2563; 2008, No. 26, Art. 3022; No. 48, Art. 5500, 5519; 2009, No. 51, Art. 6155; No. 52, Art. 6450; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 48 , Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 48, Art. 6730; No. 49, Art. 7014; 2012, No. 26, Art. 3447; No. 27, Art. 3588; No. 50, Art. 6954) The following changes:
1) the tenth paragraph of paragraph 2 of Article 11 shall be amended as follows:
"Accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement;";
article 23 to supplement item 5.1 of the following content:
"5.1. Persons in which this Code is entrusted with a duty to submit a tax return (calculation) in electronic form, should ensure that the telecommunications communication channels through the operator of electronic document management of documents, which are used by the tax authorities in the implementation of their powers in relations regulated by law from the Tax Authority About taxes and fees. These individuals are obliged to transfer the receipt to the tax authority on the receipt of such documents in electronic form on telecommunication channels through the electronic document management operator within six days from the date of their sending to the tax authority. ";
article 31 complement paragraph 5 of the following content:
"five. In the case of the direction of documents that are used by tax authorities in the implementation of their powers in relations regulated by law on taxes and fees, by mail such documents are sent to the tax authority:
the taxpayer is a Russian organization (its branch, representation) - at the address of its location (location of its branch, representation) contained in the Unified State Register of Legal Entities;
the taxpayer is a foreign organization - at the address of the place of activity in the territory of the Russian Federation contained in the Unified State Register of Taxpayers;
the taxpayer is an individual entrepreneur, a notary, engaged in private practice, a lawyer, who established a lawyer, a physical person who is not an individual entrepreneur - at the address of his residence (place of stay) or on the address provided by the Tax authority to send the documents specified in this paragraph, contained in the Unified State Register of Taxpayers.
The form of an application for the provision of a taxpayer is an individual entrepreneur, a non-market, engaged in private practice, a lawyer who established a lawyer, an individual who is not an individual entrepreneur, the tax authority to send by mail documents that are used by tax authorities when implementing their powers in relations regulated by the tax authorities The legislation on taxes and fees is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees. ";
4) subparagraph 2 of paragraph 2 of Article 45 shall be amended as follows: "2) in order to recover arrears that arose according to the results of a tax audit, which listened for more than three months:
for organizations that are in accordance with the civil legislation of the Russian Federation dependent (subsidiaries) by societies (enterprises) - with the relevant basic (prevailing participating) societies (enterprises), when revenues for sold goods (work, services) are received on their accounts in banks dependent (subsidiaries) of societies (enterprises);
for organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing, participating societies (enterprises) - with dependent (subsidiaries) of societies (enterprises), when revenues are received on their accounts in banks for the main products (works, services) of the main (prevailing, participating) societies (enterprises);
for organizations that are in accordance with the civil legislation of the Russian Federation dependent (subsidiaries) by societies (enterprises) - with the relevant basic (predominant, participating) societies (enterprises), if from the moment the organization, for which arrears, has learned or should have learned To learn about the appointment of a visiting tax audit or on the start of the camera tax audit, there was a transfer of cash, other property to the main (prevailing, participating) society (enterprise) and if such a transmission led to the impossibility of recovery of this arrears;
for organizations that are in accordance with the civil legislation of the Russian Federation the main (prevailing, participating societies (enterprises) - with dependent (subsidiaries) of societies (enterprises), if from the moment when an organization, for which arreed, learned or should have learned On the appointment of an on-site tax audit or on the start of the cameral tax audit, the transfer of funds, other property to the dependent (subsidiary) to society (enterprise) and if such a transmission led to the impossibility of recovery of said arrears.
If the tax authority in these cases it will be established that revenues for the goods sold (work, services) enters the accounts of several organizations or if from the moment when an organization comes out for arrears, learned or should have learn about the appointment of an on-site tax audit or on the beginning Cameral tax audit, there was a transfer of funds, other property to several main (prevailing, participating) Societies (enterprises), dependent (subsidiary) societies (enterprises), the collection of arrears is made from relevant organizations in proportion to the share of revenues received by them for sold goods (work, Services), the share of cash transmitted, the value of other property.
The provisions of this subparagraph also apply if the tax authority will establish that the transfer of revenues for the goods (work, services), the transfer of funds, other property to the main (prevailing, participating) societies (enterprises), dependent (subsidiary) societies ( Enterprises) were produced through a set of interrelated operations, including if the participants in these operations are not the main (prevailing, participating societies (enterprises), dependent (by subsidiary) societies (enterprises).
The provisions of this subparagraph are also applied if the tax authority will establish that the transfer of revenues for sold goods (work, services), the transfer of funds, other property is made by organizations recognized by the court otherwise dependent with the taxpayer, followed by arreed.
When applying the provisions of this subparagraph, penalties can be carried out within the limits of the main (predominant, participating) societies (enterprises), dependent (subsidiary) (enterprises), organizations recognized by the court otherwise dependent with the taxpayer, followed by arrears, revenue for sold goods (works, services) transmitted cash, other property.
The cost of property in the cases specified in this subparagraph is defined as the residual value of the property reflected in the accounting accounting of the Organization at the time when an organization for which the arrears will have learned or should learn about the appointment of an on-site tax audit or on the start of the challenge tax audit; ";
5) in Article 76:
a) clause 3 shall be amended as follows:
"3. The decision to suspend the taxpayer operations on its accounts in the Bank and the translations of its electronic funds may also be accepted by the head (Deputy Head) of the Tax Authority in the following cases:
1) in case of failure to submit to this taxpayer, the organization of the tax return to the tax authority within 10 days after the established period of submission of such a declaration - within three years from the date of the expiration of the period established by this subparagraph;
2) In case of non-fulfillment by the taxpayer-organization established by paragraph 5.1 of Article 23 of this Code, the obligation to transfer the tax authority to receive the receipt of documents on the submission of documents on the submission of an explanation and (or) notification of the call to the tax authority - within 10 days from the date of expiration The period established for the transfer of the taxpayer-organizing receipt for the reception of documents directed by the tax authority. ";
b) To add item 3.1 of the following content: "3.1. The decisions of the tax authority on the suspension of the taxpayer operations on its accounts in the Bank and the translations of its electronic funds, adopted in accordance with paragraph 3 of this article, are canceled by the decision of this tax authority in the following order:
1) when deciding on the basis of subparagraph 1 of paragraph 3 of this article - no later than one day, following the submission day by the taxpayer-organizing tax declaration;
2) when deciding on the basis of subparagraph 2 of paragraph 3 of this article - no later than one day following the earliest of the following dates:
the day of transmission in accordance with the procedure provided for in paragraph 5.1 of Article 23 of this Code, the taxpayer-organizing receipt for the reception of documents directed by the tax authority;
the day of submission of documents (explanations), requested by the tax authority, - in the direction of the requirements for the submission of documents (explanations) or the appearance of the representative of the Organization to the Tax Authority - when notifying the call to the tax authority. ";
c) in paragraph 9.1, the words "specified in paragraphs 3, 7-9" should be replaced by the words "specified in paragraphs 3.1, 7-9";
d) clause 11 shall be amended as follows:
"eleven. The rules established by this article also apply to the suspension of transactions on accounts in banks and transfers of electronic cash of the following persons:
tax agent - organization and payer of the collection - organization;
individual entrepreneurs - taxpayers, tax agents, fees fees;
organizations and individual entrepreneurs who are not taxpayers (tax agents), which are obliged to submit tax returns in accordance with part of the Second of this Code;
notaries engaged in private practice, lawyers established lawyers, taxpayers, tax agents. ";
6) in Article 80:
a) in paragraph 3:
paragraph two shall be amended as follows:
"Tax Declarations (Calculations) are submitted to the tax authority at the place of taxpayer (payer of collecting, tax agent) on established formats in electronic format for telecommunication channels through the electronic document management operator, which is a Russian organization and related to the requirements approved by the federal executive authority authorized by To carry out functions for control and supervision in the field of taxes and fees, unless otherwise submitting information referred to the state secrets are not provided for by the legislation of the Russian Federation, the following categories of taxpayers: ";
complete new paragraphs of the third - the fifth following content:
"Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people;
newly created (including reorganized) organizations, the number of employees of which exceeds 100 people;
taxpayers not specified in the paragraphs of the third and fourth of this clause, for which such a duty is provided for by part of the second Code of this Code in relation to a specific tax. ";
paragraph 7 is supplemented by subparagraph 6 of the following content:
"6) information to be included in the Tax Declaration in accordance with Chapter 21 of this Code.";
c) complement paragraph 12 of the following content:
"12. The rules provided for in this article also apply to other persons on which the obligation to submit a tax return (calculation) in accordance with part of the Second of this Code is entrusted. ";
article 86:
"one. Banks open accounts to organizations, individual entrepreneurs and provide them with the right to use corporate electronic means of payment for electronic money transfers only upon presentation of a certificate of registration
accounting in the tax authority.
The Bank is obliged to inform the tax authority at the place of its finding information on the opening or on the closure of the account, the deposit (deposit), the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about providing law or termination The rights of the organization, an individual entrepreneur use corporate electronic means of payment for transfers of electronic funds, as well as a change in the details of the corporate electronic payment.
Information is reported in electronic form within three days from the date of the relevant event.
The procedure for reporting by the Bank on opening or closing an account, deposit (deposit), on the change in account details, the deposit (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, on the provision of the right or termination of the right to an organization, an individual entrepreneur use corporate electronic Payment tools for electronic money transfers, the change in the details of the corporate electronic means of payment in electronic form is established by the Central Bank of the Russian Federation in coordination with the federal executive authority authorized to control and oversight in the field of taxes and fees.
Forms and formats of reports of the Bank to the tax authority on the opening or closure of the account, the contribution (deposit) of the organization, an individual entrepreneur, an individual who is not an individual entrepreneur, about changing the account details, contribution (deposit), on the provision of the right or termination of the right to an organization, individual Entrepreneur use corporate electronic means of payment for electronic money transfers, the change in the details of the corporate electronic payment of payment is established by the federal executive body authorized to control and oversight in the field of taxes and fees. ";
b) clause 2 shall be amended as follows:
"2. Banks are required to issue tax authorities on the availability of accounts, deposits (deposits) in the Bank and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs and individuals With individual entrepreneurs, as well as certificates about electronic cash balances and translations of electronic cash in accordance with the legislation of the Russian Federation within three days from the date of receipt of the motivated request of the tax authority in the cases provided for in this clause.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of organizations, individual entrepreneurs in the bank, certificates about electronic cash balances and On transfers of electronic funds can be requested by the tax authorities in cases of tax audits of these persons or the claims of documents (information) in accordance with Article 93.1 of this Code, as well as in cases of decision to recover tax, making decisions on the suspension of accounts for accounts Organizations, individual entrepreneur, suspending of electronic money transfers or to cancel the suspension of operations on the accounts of an organization, an individual entrepreneur, the abolition of the suspension of transfers of electronic money.
Certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), accounting issues on accounts, on deposits (deposits) of individuals who are not individual entrepreneurs, in bank, references about the remains Electronic cash and translations of electronic funds may be requested by the tax authorities in the presence of the consent of the head of the higher tax authority or leader (deputy head) of the federal executive body authorized to control and oversight in the field of taxes and fees, in cases of tax audits in relation to These individuals or claims of documents (information) in accordance with paragraph 1 of Article 93.1 of this Code.
Tax authorities may be requested certificates about the availability of accounts, deposits (deposits) and (or) on cash balances in accounts, deposits (deposits), statements on account operations, on deposits (deposits) of organizations, individual entrepreneurs and individuals, not We are individual entrepreneurs, in a bank, certificates of electronic cash balances and translations of electronic funds of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, in the bank on the basis of the request of the authorized body of a foreign state in cases provided for by international treaties of the Russian Federation. ";
8) in Article 88:
a) clause 3 supplement the following contents by paragraphs:
"When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax, payable to the budget, compared with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit the necessary explanations within five days. Submitting the change in the corresponding indicators of the tax return (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of the loss received in the appropriate reporting (tax) period is declared, the tax authority has the right to demand from the taxpayer to submit to the taxpayer within five days the necessary explanations that substantiate the size of the loss received. ";
b) clause 4 shall be amended as follows:
"four. The taxpayer representing the tax authority is the explanation regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the submitted documents, changes in the corresponding indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to the budget, and Also, the size of the loss received, has the right to additionally submit to the tax authority extract from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data,
contributed to the tax declaration (calculation). ";
c) clause 8.1 shall be amended as follows:
"8.1. In identifying the contradictions between information about the operations contained in the tax return on value added tax, or when identifying the inconsistency of information on the operations contained in the tax declaration on the value added tax, submitted by the taxpayer, information about the specified operations contained in the tax declaration The value added submitted to the tax authority by another taxpayer (another person, in accordance with Chapter 21 of this Code, is entrusted to submit a tax return on value added tax), or in the journal of accounting and invoices of the invoice presented in the Tax The body of the person who, in accordance with Chapter 21 of this Code, is entrusted with a relevant duty, in case such contradictions, inconsistencies indicate an end to the amount of value added tax, payable to the budget, or on overestimation of the tax amount And the added value declared for refunds, the tax authority is also entitled to refer to the invoice for the taxpayer, primary and other documents relating to the specified operations. ";
d) add paragraph 8 of the following content:
"8.2. When conducting a challenge tax audit of the tax declaration (calculation) for the income tax on the income tax, the tax authority, the tax authority is entitled to refer to him about the period of its participation in such a contract, the share of profit (expenses, losses falling on it ) Investment partnership, as well as use any information about the activities of the Investment Partnership, available at the disposal of the Tax Authority. ";
e) add paragraph 8 of the following content:
"8.3. When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established to submit a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, which reduces the amount of tax payable to Budget, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the appropriate indicators of the tax declaration (calculation), and analytical tax accounting registers on the basis of which Formed specified
indicators before and after their changes. ";
(e) Clause 10 after the words "tax agents," to add the words "other persons on which the obligation to submit a tax declaration (calculation);";
clause 1 of Article 91 shall be amended as follows:
"one. Access to the territory or to the premises of the focus of officials of tax authorities, directly conducting a tax audit, is carried out upon presentation by these officials of official certificates and decisions of the head (his deputy) of the tax authority on the conduct of an exit tax audit of this person or upon presentation of official certificates and a motivated decision The official of the tax authority exercising a desk tax audit on the basis of the tax declaration on value added tax, on the inspection in cases provided for in paragraphs 8 and 8.1 of Article 88 of this Code. The specified decision is subject to approval by the head (deputy head) of the tax authority. ";
article 92:
a) clause 1 shall be amended as follows:
"one. The official of the tax authority that produces an exit tax audit or a desk tax audit based on the value added tax declaration, in cases provided for by paragraphs 8 and 8.1 of Article 88 of this Code, in order to determine the circumstances of the importance for completeness of the verification, have the right to inspect Territories, premises of the person in respect of which tax audit is conducted, documents and subjects.
Inspection of the territories, premises of the person in respect of which the cameral tax audit was carried out, indicated in the paragraph of this paragraph of this clause, documents and subjects are made on the basis of a motivated decision of the official of the Tax Authority, which implements this tax audit. The specified decision is subject to approval by the head (deputy head) of the tax authority. ";
b) in paragraph 2, the words "outside the framework of an exit tax check is allowed" to replace with the words "In cases not provided for in paragraph 1 of this article, allowed";
11) Clause 2 of Article 93.1 shall be amended as follows: "2. In the event that outside of tax audits from tax authorities, the informed need to obtain documents (information) relative to a specific transaction occurs, the official official of the tax authority has the right to refer these documents (information)
participants in this transaction or other persons with documents (information) about this transaction. ";
12) Article 102 to supplement item 7 of the following content:
"7. The provisions of this article in terms of the ban on the disclosure of information constituting the tax secrecy, requirements for the special regime of storing the indicated information and access to them, responsibility for the loss of documents containing the specified information, or for disclosing such information apply to information about the amount and sources of employee income sources (their spouses and minor children) organizations with state participation in government agencies in accordance with the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation.
Access to the information specified in this paragraph, in state bodies, in which such information was received in accordance with the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation, have officials defined by the heads of these state bodies. ";
13) Clause 1 of Article 119 shall be amended as follows:
"one. Failure to tax declaration on the tax authority at the place of accounting established by legislation on taxes and fees
the progress of a fine in the amount of 5 percent not paid into tax laws and gathering the amount of tax payable (surcharge) on the basis of this declaration, for each complete or incomplete month from the day, established for its presentation, but not more than 30 percent of the specified Amounts and at least 1 Ltd of rubles. ".
Article 11.
Article 5 of the Federal Law of October 29, 1998 No. 164-FZ "On Financial Rental (Leasing)" (Meeting of the Legislation of the Russian Federation, 1998, No. 44, Art. 5394; 2002, No. 5, Art. 376) to include paragraph 5 of the following :
"five. The leader (person who performs the functions of the sole executive body), a member of the Board of Directors (Supervisory Board), a member of the collegial executive body, as well as the chief accountant of the leasing company (firm), cannot be a person who has an incomprehensible or outstanding conviction for a crime in the field of economic activity or Crime against state power. ".
Article 12.
To contribute to the second Tax Code of the Russian Federation (meeting of the legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 28, Art. 2886; No. 50, Art. 4849; 2005, No. 30, Art. 3130; 2006, No. 31, Art. 3436; 2008, No. 42, Art. 4697; No. 48, Art. 5519; 2009, No. 51, Art. 6155; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 27, Art. 3881; No. 30, Art. 4593; 2012, No. 27, Art. 3588; No. 31, Art. 4334; No. 53 , Art. 7619; 2013, No. 14, Art. 1647) The following changes:
article 169 to supplement item 3.1 of the following content:
"3.1. Persons who are not taxpayers in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of instructions, the Commission agreements or agency contracts are required to conduct accounting logs of the accounts received and invoices regarding the indicated activities . ";
article 174:
a) clause 5 shall be amended as follows:
"five. Taxpayers (including those who are tax agents), as well as the persons specified in paragraph 5 of Article 173 of this Code, are obliged to submit to the Tax authorities at their own accounting of the appropriate tax return on the established format in electronic format on telecommunication channels through the electronic document management operator in The term no later than the 20th day of the month following the expired tax period, unless otherwise provided by this chapter.
Tax agents who are not taxpayers or being taxpayers exempted from the fulfillment of the taxpayer's duties related to the calculus and payment of tax are required to submit to the tax authorities at their own accounting of the relevant tax declaration on the period not later than the 20th day of the month following the expired tax period .
The second paragraph of the person listed in the paragraph of the present paragraph in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of the instructions, the Commission's contracts, or agency contracts, are obliged to submit to the tax authorities at the place of their accounting within the prescribed period Tax Declaration on the established format in electronic form for telecommunication channels of communication through an electronic document management operator. "; b) complement paragraph 5.1 and 5.2 of the following content:
"5.1. The information indicated in the shopping book and the taxpayer sales book is to be included in the tax declaration.
In the case of exposing and (or) receiving invoices in the exercise of the taxpayer (tax agent) of entrepreneurial activities in the interests of another person, on the basis of instructions, the Commission agreements or the Agency Contracts in the Tax Declaration include the information specified in the accounting journal and invoices With respect to the specified activity.
The persons specified in paragraph 5 of Article 173 of this Code include the information specified in the invoice invoices in the Tax Declaration.
The composition of the information specified in the shopping book and the sales book, in the journal of accounting and invoices of invoice, in the invoices included in the tax declaration, is determined by the federal executive body authorized to control and oversight in taxes and fees.
five . Persons who are not taxpayers, taxpayers who exempted from the execution of the taxpayer's duties related to the calculation and payment of tax not recognized by tax agents in the event of an invoice and (or) receipt of invoices in the exercise of entrepreneurial activities in the interests of another person on the basis of instruction agreements , Commission agreements or agency contracts are obliged to submit to the tax authorities at their place of accounting the corresponding journal of accounting received and invalidation in relation to the specified activity on the established format in electronic format on telecommunication channels through the electronic document management operator no later than the 20th The month following the expired tax period. ".
Article 13.
To add to the Federal Law of August 7, 2001 No. 115-FZ "On Countering Legalization (Laundering) of Revenues received by criminal, and financing terrorism" (Meeting of the legislation of the Russian Federation, 2001, No. 33, Art. 3418; 2002, No. 30, Art. 3029; No. 44, Art. 4296; 2004, No. 31, Art. 3224; 2006, No. 31, Art. 3446, 3452; 2007, No. 16, Art. 1831; No. 31, Art. 3993, 4011; No. 49, Art. 6036; 2009, No. 23, Art. 2776; No. 29, Art. 3600; 2010, No. 28, Art. 3553; No. 30, Art. 4007; No. 31, Art. 4166; 2011, No. 27, Art. 3873; No. 46, Art. 6406; 2012, No. 30, Art. 4172; No. 50, Art. 6954) The following changes:
1) in Article 3:
a) in paragraph three words ", with the exception of crimes provided for in articles 193, 194, 198, 199.1 and 199.2 of the Criminal Code of the Russian Federation" to exclude;
b) supplement the new paragraph of the thirteenth following:
"Beneficiary owner - for the purposes of this federal
the law of an individual, which, ultimately, directly or indirectly (through third parties) owns (more than 25 percent more participating in capital) is a legal entity or the ability to control the actions of the client; ";
e) supplement the following paragraphs:
"Blocking (freezing) non-cash money or
non-documentary securities - addressed to the owner, organizations carrying out operations with cash or other property, other individuals and legal entities to ban carrying out operations with cash or securities owned by an organization or physical face included in the list of organizations and individuals in respect of which There are information about their involvement in extremist activities or terrorism, or an organization or an individual for which there are sufficient grounds to suspect their involvement in terrorist activities (including terrorist financing) in the absence of grounds for inclusion in the specified list;
blocking (freezing) of property - addressed to owner or owner of property, organizations carrying out operations with cash or other property, other individuals and legal entities. Prohibition to carry out operations with property owned by an organization or an individual included in the list of organizations and individuals in relation to which there are information about their involvement in extremist activities or terrorism, or an organization or physical person, in respect of which there are sufficient grounds to suspect their involvement in terrorist activities (including terrorist financing) in the absence of grounds for inclusion in the specified list. ";
2) in Article 5:
a) the fourth paragraph after the words "Insurance Organizations" add to the words "(with the exception of insurance medical organizations operating exclusively in the field of compulsory medical insurance), insurance brokers";
b) the seventh paragraph to the words ", with the exception of religious organizations, museums and organizations using precious metals, their chemical compounds, precious stones in medical, research purposes either as part of instruments, devices, equipment and industrial and technical products";
c) the thirteenth paragraph adds the words ", including agricultural credit consumer cooperatives";
d) supplement the following paragraphs:
"Mutual insurance societies;
non-state pension funds that have a license to carry out activities on pension provision and pension insurance;
communication operators with the right to independently provide mobile radiotelephone services. ";
e) add part of the second following:
"Rights and obligations assigned by this Federal Law on organizations carrying out operations with cash or other property are distributed to individual entrepreneurs who are insurance brokers, individual entrepreneurs who carry out the buying, buy-selling precious metals and precious stones, jewelry of them and The scrap of such products, and individual entrepreneurs providing intermediary services in the implementation of real estate sales transactions. ";
3) in Article 6:
a) in the second paragraph of paragraph 2 words "on the grounds provided for by subparagraphs 1, 2, 3, 6, 7 of clause 2.1 of this article, and excluded from the specified list on the grounds provided for by subparagraphs 1, 2, 3, 5, 6, 7 and 8 clause 2.2 of this article "to exclude;
b) supplement paragraph 2 of the following content:
"2. Organizations and individuals erroneously included in the list of organizations and individuals in respect of which there are information about their involvement in extremist activities or terrorism, or to exclude from the specified list in accordance with paragraph 2.2 of this article, but not excluded from the specified list, appeal In an authorized body with a written motivated statement about their exclusion from the specified list. The authorized body within ten working days following the day of receipt of the application, considers it and accepts one of the following motivated solutions:
on the exception of an organization or an individual from the specified list;
on refusal to satisfy the application.
The authorized body informs the applicant about the decision taken. The decision of the authorized body may be appealed to the applicant in court. "; 4) in Article 7: a) in paragraph 1:
paragraph first subparagraph 1 shall be amended as follows: "1) Before servicing to identify the client, a representative of the client and (or) of the beneficiary, except for the cases established by paragraphs 1.1, 1.2 and 1.4 of this article, establishing the following information:";
supplement 1.1 of the following content: "1.1) when receiving for maintenance and maintenance of clients - legal entities to receive information on the purpose of establishing and the estimated nature of their business relations with this organization carrying out operations with cash or other property, and on a regular basis to make reasonable and available in the current circumstances to determine the goals of financial and economic activities, financial status and business reputation of customers; ";
subparagraph 2 shall be amended as follows:
"2) to make measures and affordable measures to identify beneficiary owners, including to establish in relation to their information provided for by subparagraph 1 of this paragraph. The identification of beneficial owners is not carried out (except in cases of sending an authorized request authority in accordance with subparagraph 5 of this clause) in case of customer service, which are:
state authorities, other state bodies, local governments, institutions that are in their jurisdiction, state extrabudgetary funds, state corporations or organizations in which the Russian Federation, the constituent entities of the Russian Federation or municipalities have more than 50 percent of shares (shares) in capital;
international organizations, foreign states or administrative-territorial units of foreign states with independent legal capacity;
emitters of securities admitted to organized trading, which disclose information in accordance with the legislation of the Russian Federation on securities.
In the event that, as a result of the adoption of measures provided for by this Federal law, the beneficial owner was not identified by the beneficial owner, the sole executive body of the client may be recognized; "; Subparagraph 3 shall be amended as follows:
"3) update information about clients, representatives of clients, beneficiaries and beneficial owners at least once a year, and in the event of a doubt about the reliability and accuracy of the previously received information - within seven working days following the afternoon of such doubts;";
the first subparagraph 4 paragraph shall be amended as follows: "4) Documented and submit to the authorized body no later than three working days following the day of the operation, the following information on subject to mandatory control of cash transactions or other property committed by their customers:" ;
paragraph first subparagraph 5 shall be amended as follows:
"5) to provide an authorized body on his request to the organization, carrying out operations with cash or other property, information on clients' operations and the beneficial owners of clients, the volume, nature and procedure for providing which are determined in the manner prescribed by the Government of the Russian Federation, and Credit organizations also provide information on the movement of funds on accounts (contributions) of their clients in the manner prescribed by the Central Bank of the Russian Federation in coordination with the authorized body. The order of the direction of the authorized bodies of requests is determined by the Government of the Russian Federation. ";
supplement with subparagraph 6 of the following content: "6) Apply measures to freeze (block) cash or other property immediately, but no later than one working day from the date of posting on the Internet on the official website of the authorized body of information on the inclusion of an organization or individual in the list of organizations and individuals in respect of which there are information about their involvement in extremist activities or terrorism or from the date of posting on the Internet on the official website of the authorized body of the decision on the application of freezing measures (blocking) of cash or other property owned by the Organization or Physics For which there are sufficient reason to suspect their involvement in terrorist activities (including the financing of terrorism) in the absence of grounds for inclusion in the specified list, immediately informed about the measures taken by the Commissioner in the manner prescribed by the rights The Incetention of the Russian Federation, and for credit institutions in the manner established by the Central Bank of the Russian Federation; "; Addition to subparagraph 7 of the following content: "7) at least once every three months check the presence of organizations and individuals among its clients, for which measures are applied or should be applied to freeze (blocking) of cash or other property, and inform about the results Such an inspection authorized body in the manner established by the Government of the Russian Federation, and for credit institutions in the manner established by the Central Bank of the Russian Federation. ";
b) in paragraph 1.1, the words "and (or) of the beneficiary" should be replaced with the words ", beneficiary and beneficial owner";
c) in paragraph 1, the words "and (or) of the beneficiary" should be replaced with the words ", beneficiary and beneficial owner";
d) in paragraph 1.4, the words "and (or) of the beneficiary" shall be replaced by the words ", beneficiary and beneficial owner";
e) in paragraph 1.5, the words "and (or) of the beneficiary" shall be replaced by the words ", beneficiary and beneficial owner";
e) in paragraph 2:
to add new paragraphs to the eighth and ninth following content:
"The commissioning of the transaction, the client, in respect of which the authorized body in the organization was sent or previously sent a request provided for by sub-clause 5 of paragraph 1 of this article;
the client's refusal from the commission of a one-time operation, in respect of which the organization's employees arise suspicion that this operation is carried out in order to legalize (laundering) of income obtained by criminal, or financing terrorism; ";
g) paragraph of the second paragraph 5 shall be amended as follows:
"Open and conduct accounts (deposits) on anonymous owners, that is
without providing an account (contribution) by the physical or legal entity of the documents necessary for its identification, as well as to open and conduct accounts (deposits) on owners who use fictional names (pseudonyms); ";
h) clause 5.2 shall be amended as follows:
"5.2. Credit organizations have the right to:
refuse to enter into a bank account agreement (contribution) with a physical or legal person in accordance with the rules of internal control of the credit institution in the event that there are suspicions that the purpose of the conclusion of such a contract is to perform operations in order to legalize (laundering) of income obtained by criminal financing terrorism;
distribute a bank account agreement (contribution) with a client in case of adoption during the calendar year of two or more decisions on the refusal to fulfill the order of the Client about the commission on the basis of paragraph 11 of this article. ";
and) clause 5.4 after the word "beneficiary," to add the words "beneficial owner,";
k) clause 10 shall be amended as follows:
"10. Organizations that carry out operations with cash or other property suspend the relevant operation, with the exception of operations to enroll funds received at the expense of a physical or legal person, two working days from the day when the Client's order should be executed in the case of if at least one of the parties is an organization or an individual for which measures are applied to freeze (blocking) cash or other property in accordance with sub-clause 6 of paragraph 1 of this article, or a legal entity, directly or indirectly owned or under The control of such organizations or persons or a natural or legal person acting on behalf of or to indicate such organizations or persons.
Organizations carrying out operations with cash or other property immediately represent information on suspended operations to the authorized body.
In case of non-receipt during the period on which the operation was suspended, the resolution of the authorized body on the suspension of the relevant operation for an additional term on the basis of part of the third article 8 of this Federal Law of the Organization, indicated in the present paragraph of this clause, carry out an operation with cash or other property by order The client, if, in accordance with the legislation of the Russian Federation, a different solution is not made, limiting the implementation of such an operation. "; l) clause 11 shall be amended as follows:
"AND. Organizations operating with cash or other property are entitled to refuse to fulfill the order of the Client about the operation of the operation, with the exception of cash enrollment operations received at the expense of a physical or legal person, according to which the documents necessary for fixing information in accordance with the provisions of this Federal Law, as well as in the event that as a result of the implementation of the Internal Control Rules in order to counter the legalization (laundering) of the income received by criminal, and the financing of terrorism in employees of an organization carrying out operations with cash or other property, suspicions arise that The operation is committed in order to legalize (laundering) revenues obtained by criminal means, or financing terrorism. ";
m) clause 13 shall be amended as follows:
"13. Credit organizations are obliged to document and submit to the authorized body information about all cases of refusal of the grounds specified in this article, from the conclusion of contracts with clients and (or) fulfillment of customer orders for operations, as well as all cases of termination of contracts with clients on the initiative A credit organization on time no later than the working day following the day of the commission of these actions, in the manner prescribed for credit institutions by the Central Bank of the Russian Federation in coordination with the authorized body. ";
n) supplement item 14 of the following content:
"fourteen. Customers are obliged to provide organizations carrying out transactions with cash or other property, the information necessary for the fulfillment of the requirements of this Federal Law, including information on their beneficiaries and beneficial owners. ";
5) Chapter II to supplement Article 7.4 of the following content:
"Article 7.4. Additional measures to counter the financing of terrorism
1. If there is sufficient grounds to suspect the involvement of an organization or an individual to terrorist activities (including terrorist financing), if there are no foundations provided for in paragraph 2.1 of this Federal Law 2.1 to include organizations or individuals in the list of organizations and individuals For which there are information about their involvement in extremist activities or terrorism, including in the presence of an authorized body from the competent authority of the foreign country about the possible involvement of an organization or an individual to terrorist activities (including the financing of terrorism) interdepartmental The coordination body that performs functions to counter the financing of terrorism can be decided on freezing (blocking) of cash or other property of the specified organization or individual.
The sufficiency of the grounds to suspect the involvement of an organization or an individual to terrorist activity (including the financing of terrorism) is determined by the interdepartmental coordination agency that performs functions to counter the financing of terrorism.
Regulations on the interdepartmental coordination body carrying out functions to counter the financing of terrorism and its personalized membership are approved by the President of the Russian Federation.
2. In the case of adoption by the interdepartmental coordination body, performing functions to counter the financing of terrorism, the decision on freezing (blocking) of cash or other property of the Organization or the individual specified in paragraph 1 of this article, the authorized body immediately places the specified decision on the Internet on its The official website in order to ensure the adoption by organizations carrying out operations with cash or other property, measures provided for by subparagraph 6 of paragraph 1 of Article 7 of this Federal Law.
The decision of the interdepartmental coordination body that performs the functions of countering the financing of terrorism, the freezing (blocking) of cash or other property of the Organization or the individual specified in paragraph 1 of this article, can be appealed by the data or an individual in court.
In order to ensure the vital activity of an individual in respect of which the decision to freeze the (blocking) of its cash or other property, as well as members of his family who live together with him, who do not have independent sources of income, an interdepartmental coordination body carrying out functions to counter the financing of terrorism It is decided to appoint this person to a monthly humanitarian aid in the amount not exceeding 10 years of rubles. The payment of the specified manual is carried out at the expense of frozen (blocked) cash or other property belonging to the beneficiary.
5. Organizations and (or) individuals consisting of an organization or an individual for whom it is decided to freeze (block) their cash or other property, in civil-legal, labor or other generating property obligations of relations and incurred property Damage as a result of freezing (blocking) of cash or other property, has the right to apply to a civil law court to face, in respect of which the decision to freeze (block) of its cash or other property, on compensation of property damage.
In case of satisfaction with the court of this claim, a recovery amount and legal costs are reimbursed due to frozen (blocked) cash or other property owned by the respondent. ";
6) in Article 8:
a) part of the second after the words "in law enforcement" supplement the words "or tax";
b) in part of the third word "specified in paragraph 2 of Article 6" shall be replaced by the words "Article 7 specified in paragraph 10";
7) in Article 9:
a) the part first shall be amended as follows:
"The state authorities of the Russian Federation, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, State Corporations and other organizations established by the Russian Federation on the basis of federal laws, organizations created to fulfill the tasks set to federal government agencies , state authorities of the constituent entities of the Russian Federation, local government bodies provide an authorized body at a rate of charge information and documents necessary for the implementation of its functions (with the exception of information on the privacy of citizens), including the automated access to their databases, in order, established by the Government of the Russian Federation. "; b) a third of the third shall be amended as follows: "Providing on request of the authorized body of information and documents by bodies and organizations specified in the part of this article and the Central Bank of the Russian Federation for purposes and the procedure that are provided for by this Federal Law is not a violation of official, Banking, tax, commercial secrets and secrets of communication (in terms of information on postal transfer of funds), as well as the legislation of the Russian Federation in the field of personal data. "
Article 14.
To add to the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" (Meeting of the Legislation of the Russian Federation, 2001, No. 33, Art. 3431; 2003, No. 26, Art. 2565; 2008, No. 30, Art. 3616; 2009, No. 1, Art. 20, 23; No. 29, Art. 3642; No. 52, Art. 6428; 2010, No. 21, Art. 2526; No. 31, Art. 4196; 2011, No. 27, Art. 3880; No. 49, Art. 7061; 2012, No. 31, Art. 4322) The following changes:
1) in Article 9:
a) clause 3 supplement the following content with paragraph:
"Information on the fact of submission of documents to the registering
the authority is no later than the working day following the day after their receipt by the registering authority, is posted on the official website of the registering authority on the Internet. ";
b) supplement paragraph 6 of the following content:
"6. An individual is entitled to send written objections to the registering authority regarding the forthcoming data on it to the Unified State Register of Legal Entities, indicating its passport data or in accordance with the legislation of the Russian
The federation of the data of another identity document and the identification number of the taxpayer (if available). Such an objection can be sent to the mail registering authority, is presented directly, directed in the form of an electronic document signed by an electronic signature using public information and telecommunication networks, including the Internet. When sending an objection to the postal entry, the authenticity of the physical signature should be witnessed in a notarial manner. ";
article 13.1 to supplement 3 of the following content:
"3. Admission to the Unified State Register of Legal Entities Recording (entries) that a legal entity (legal entities) is (located) in the reorganization process, as well as other records in connection with the reorganization of legal entities, is not allowed if participation in the reorganization of a legal entity, in whose relation to its liquidation is made. ";
in paragraph 2 of Article 20, the words "or state registration of legal entities that arise as a result of its reorganization" shall be replaced by the words "or enter into a unified state register of legal entities in connection with the reorganization of legal entities, which is a participant in which a legal entity in the liquidation process" ;
4) in paragraph 1 of Article 23:
a) subparagraph "B" after the word "envisaged" to supplement the words "paragraph 3 of Article 13.1,";
b) supplement subparagraphs "K" - "P" of the following content:
"K) inconsistencies in information on the document certifying the identity of a citizen of the Russian Federation specified in the statement of state registration, information obtained by the registering authority from the authorities issued or replacing such documents;
l) obtaining a registering body of an individual regarding the forthcoming data on it into a single state register of legal entities;
m) If during the period established for state registration, but before making a record in the relevant state register or decision to refuse to state registration to the registering authority will receive a judicial act or an act of a bailiff, containing a ban on the registering authority of certain registration actions ;
n) if an individual is the founder (participant) of a legal entity, which is a commercial organization, or an individual, registered as an individual entrepreneur, on the basis of the court who has come into force, is deprived of the right to engage in entrepreneurial activities for a certain period and such a term has not expired;
o) if a person who has the right without a power of attorney to act on behalf of a legal entity (including on behalf of the Governor) is an individual in respect of which there is a decision on an administrative offense case that has entered into force, in accordance with which the said person has appointed administrative punishment in the form of disqualification, and the period for which it is installed, has not expired;
p) If there is a legal entity in the case of a legal entity in relation to an individual entrepreneur who has entered into force in the case of an administrative offense, according to which the said person has appointed administrative punishment in the form of disqualification, and the deadline for which it is established has not expired;
p) if there is a registering body of confirmed information on the inaccuracy of the documents provided for in the information provided for by sub-clause "B" of paragraph 1 of Article 5 of this Federal Law. "
Article 15.
Make to federal law of November 29, 2001 No. 156-FZ "On Investment Funds" (Meeting of the legislation of the Russian Federation, 2001, No. 49, Art. 4562; 2007, No. 50, Art. 6247; 2009, No. 48, Art. 5731 ; 2011, No. 48, Art. 6728; 2012, No. 31, Art. 4334) The following changes:
1) in Article 38:
a) clause 10 shall be amended as follows:
"10. Member of the Board of Directors (Supervisory Board), a member of a collegial executive body, the sole executive body and the head of the branch of the Management Company cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation. At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
persons in respect of which the term has not expired during which they are considered administrative punishment in the form of disqualification;
persons having an incomparable or outstanding conviction for crimes in the field of economic activity or a crime against state power. ";
b) add paragraph 10.1 of the following content:
"10.1. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances referred to in subparagraphs 1-3 of paragraph 10 of this article is considered to be retired from the day the appropriate decision of the authorized body or court. ";
c) paragraphs 12-14 to recognize in invalid;
2) Supplement Article 38.1 of the following content:
"Article 38.1. Requirements for founders (participants) of the Management Company
A physical person who has an incomparable or improper criminalibility for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contracts of trust management of property, and (or) simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Management Company, to receive the right of disposal of 10 and more percent of the votes in voting shares (Shares) that make up the authorized capital of the management company.
A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or ) Other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the Management Company, received the right to dispose of 10 and more percent of the votes included in the voting shares (shares), which make up the authorized capital of the Management Company, is obliged to direct the notification of the Management Company to the Federal Body The executive authorities in the securities market in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority on the securities market.
The federal executive authority on the securities market as part of its supervisory functions in the order established by it is entitled to request and receive information about persons who are directly or indirectly (through persons controlled) independently or together with other persons related to the principles of confidential property management agreements , and (or) a simple partnership, and (or) of the instructions, and (or) by the shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Management Company, have the right to dispose of 10 and more percent of the votes accounting for voting shares (shares) constituting the authorized capital of the management company.
If the notification provided for in paragraph 2 of this article is not received by the management company or from the specified notice it follows that a person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or ) simple partnership, and (or) instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Management Company, has the right to dispose of 10 and more percent of the votes in voting Shares (shares), which make up the authorized capital of the management company, does not meet the requirements established by paragraph 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that make up the authorized capital of the management company. At the same time, the rest of the shares (shares) belonging to the said person, when determining the quorum for the general meeting of shareholders (participants) of the management company are not taken into account. ".
Article 16.
Make to the Criminal Procedure Code of the Russian Federation (meeting of the legislation of the Russian Federation, 2001, No. 52, Art. 4921; 2002, No. 22, Art. 2027; No. 30, Article 3020, 3029; No. 44, Art. 4298; 2003, No. 27, Art. 2700, 2706; No. 50, Art. 4847; 2004, No. 27, Art. 2711; 2005, No. 1, Art. 13; No. 23, Art. 2200; 2006, No. 28, Art. 2975, 2976; No. 31, Art. 3452; 2007, No. 1, Art. 46; No. 24, Art. 2830, 2833; No. 49, Art. 6033; No. 50, Art. 6248; 2009, No. 1, Art. 29; No. 11, Art. 1267; No. 44, Art. 5170; No. 52, Art. 6422; 2010, No. 1, Art. 4; No. 15, Art. 1756; No. 19, Art. 2284; No. 21, Art. 2525 ; No. 27, Art. 3431; No. 30, Art. 3986; No. 31, Art. 4164, 4193; No. 49, Art. 6412; 2011, No. 1, Art. 16, 45; No. 15, Art. 2039; No. 23, Art. 3259; No. 30, Art. 4598, 4601, 4605; No. 45, Art. 6322, 6334; No. 48, Art. 6730; No. 50, Art. 7361, 7362; 2012, No. 10, Art. 1162 , 1166; No. 24, Art. 3071; No. 30, Art. 4172; No. 31, Art. 4330, 4331; No. 47, Art. 6401; No. 49, Art. 6752; No. 53, Art. 7637; 2013, no 9, Art. 875) The following changes:
in part of the first article 31, the words "174 part first," replace with the words "174 parts of the first and second,", the words "174.1 part of the first," replace with the words "174.1 parts of the first and second," figures "193," replace with the words "193 part of the first, 193.1 part of the first, ", after the words" 199.1 part of the first, "add numbers" 200.1, ";
paragraph 1 of the third part of Article 150 after the words "181 part of the first," to supplement the words "194 parts of the first and second, 200.1 part of the first,";
in Article 151:
a) in the second part:
in subparagraph "a" of clause 1 of the 194 figures, replace the words "194 parts of the third and fourth";
clause 2 after the words "Articles 189," to add the words "200.1 part of the second,";
paragraph 3 after the figures "191-193," to add numbers "193.1," after figures "195-197," to add the words "200.1 part of the second,";
b) in the third part:
paragraph 1 after the words "in paragraphs 3-6", add the number ", 9";
complete paragraph 9 of the following content:
"9) The investigators of the customs authorities of the Russian Federation - under criminal cases of crimes provided for in articles 194 parts of the first and second, 200.1 part of the first criminal code of the Russian Federation.";
c) part of the fifth after the figures "193," to add the words "193.1, 194 parts of the first and second," after figures "195-197," to supplement the words "200.1 part of the first,";
4) clause 3 of Parts of the second article 157 after the words "articles" to supplement the numbers "173.1, 173.2, 174, 174.1,", figures "193, 194" shall be replaced by the words "193, 193.1, 194 parts of the third and fourth, 200.1 part of the second", To add the words "identified by the customs authorities of the Russian Federation."
Article 17.
To make to the Code of the Russian Federation on administrative offenses (meeting of the legislation of the Russian Federation, 2002, No. 1, Art. 1; No. 30, Art. 3029; No. 44, Art. 4295; 2003, No. 27, Art. 2700, 2708, 2717; No. 46, Art. 4434; No. 50, Art. 4847, 4855; 2004, No. 31, Art. 3229; No. 34, Art. 3529, 3533; No. 44, Art. 4266; 2005, No. 1, Art. 9, 13, 40, 45; No. 10, Art. 763; No. 13, Art. 1075, 1077; No. 19, Art. 1752; No. 27, Art. 2719, 2721; No. 30, Art. 3104, 3131; No. 50, Art. 5247; No. 52, Art. 5574; 2006, No. 1, Art. 4, 10; No. 2, Art. 172; No. 6, Art. 636; No. 10, Art. 1067; No. 12, Art. 1234; № 17, Art. 1776; No. 18, Art. 1907; No. 19, Art. 2066; No. 23, Art. 2380; No. 31, Art. 3420, 3438, 3452; No. 45, Art. 4641; No. 50, . 5279, 5281; No. 52, Art. 5498; 2007, No. 1, Art. 21, 29; No. 16, Art. 1825; No. 26, Art. 3089; No. 30, Art. 3755; No. 31, Art. 4007 , 4008, 4015; No. 41, Art. 4845; No. 43, Art. 5084; No. 46, Art. 5553; 2008, No. 18, Art. 1941; No. 20, Art. 2251, 2259; No. 30, Art. 3604 ; No. 49, Art. 5745; No. 52, Art. 6235, 6236; 2009, No. 7, Art. 777; No. 23, Art. 2759, 2776; No. 26, Art. 3120, 3122; № 29, Art. 3597, 3642; No. ZO, Art. 3739; No. 48, Art. 5711, 5724; № 52, Art. 6412; 2010, No. 1, Art. one; No. 19, Art. 2291; № 21, Art. 2525, 2530; № 23, Art. 2790; № 27, Art. 3416; No. 30, Art. 4002, 4005, 4006, 4007; Number 31, Art. 4158, 4164, 4193, 4195, 4198, 4206, 4207, 4208; No. 41, Art. 5192; No. 49, Art. 6409; 2011, No. 1, Art. 10, 23, 54; № 7, Art. 901; No. 15, Art. 2039; № 17, Art. 2310; No. 19, Art. 2714, 2715; № 23, Art. 3260; № 27, Art. 3873; № 29, Art. 4290, 4298; No. 30, Art. 4573, 4584, 4585, 4590, 4598, 4600, 4601, 4605; No. 46, Art. 6406; No. 47, Art. 6601, 6602; No. 48, Art. 6728; No. 49, Art. 7025, 7061; No. 50, Art. 7342, 7345, 7346, 7351, 7352, 7355, 7362, 7366; 2012, No. 6, Art. 621; No. 10, Art. 1166; No. 15, Art. 1723; No. 19, Art. 2278, 2281; № 24, Art. 3069, 3082; № 29, Art. 3996; Number 31, Art. 4320, 4329, 4330; No. 47, Art. 6402, 6403, 6404, 6405; No. 49, Art. 6757; № 53, Art. 7577, 7602, 7640; 2013, No. 14, Art. 1651, 1666; No. 19, Art. 2323,2325) The following changes:
note to Article 2.4 after the words of "other organizations," add "arbitration managers,";
article 3.5:
a) Part 1 complement paragraph 7 of the following content:
"7) undetectured amount of cash and (or) value of cash tools.";
b) part 3 after the words "or rendered on behalf of a legal entity," to add the words "either unlated amount of cash and (or) the cost of money instruments,";
in the second paragraph of Article 3 of Article 14.13, the words "from two thousand five hundred and five thousand rubles" shall be replaced by the words "from twenty-five thousand to fifty thousand rubles";
article 15.25:
a) in the first paragraph of part 6, the words "and (or) deadlines" exclude;
b) the paragraph of the first part 6.1 after the words "currency transactions" to supplement the words "or the timing of reporting reports on accounts on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
c) paragraph of the first part 6 after the words "currency transactions" add to the words "or the timing of reporting on the movement of funds on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
d) paragraph first part 6.3 after the words "currency transactions" to add the words "or the timing of reporting reports on accounts (deposits) in banks outside the territory of the Russian Federation with confirming bank documents";
e) add part 6.4 of the following content:
"6.4. Repeated for one year the commission (inaction) provided for in paragraph 6 of this article entails the imposition of an administrative fine on officials in the amount of from thirty thousand to forty thousand rubles; on legal entities - from four hundred thousand to six hundred thousand rubles. ";
5) in Article 15.27:
a) add parts 2-2 of the following content:
"2.1. The non-fulfillment of legislation in terms of blocking (freezing) of cash or other property or suspension of transactions with cash or other property - entails the imposition of an administrative fine on officials in the amount of from thirty thousand to forty thousand rubles; On legal entities - from three hundred thousand to five hundred thousand rubles or administrative suspension of activities for up to sixty days.
Failure to submit to the authorized body of information on cases of refusal of the reasons specified in the Federal Law of August 7, 2001 No. 115-FZ "On Countering Legalization (Laundering) of Revenues received by criminal means and financing of terrorism", from the conclusion of (execution) of bank account agreements (contribution) with clients and (or) from operations - entails the imposition of an administrative fine on officials in the amount of from thirty thousand to forty thousand rubles; On legal entities - from three hundred thousand to five hundred thousand rubles or administrative suspension of activities for up to sixty days.
Failure to submit to the authorized body on its request from the organization, carrying out operations with cash or other property, information on clients' operations and the beneficial owners of customers or information on the movement of funds on accounts (deposits) of their clients - entails the imposition of an administrative fine on legal entities in The amount of three hundred thousand to five hundred thousand rubles. ";
b) Note 1 shall be amended as follows:
"one. For administrative offenses, provided for in this article, persons carrying out entrepreneurial activities without the formation of a legal entity are administrative responsibility as legal entities. ";
6) Article 16.4 shall be amended as follows:
declaration of cash in cash and (or) monetary instruments
Non-declaration or inaccurate declaration by individuals in cash and (or) monetary instruments moved across the customs border of the Customs Union and subject to written declaration, if these actions (inaction) do not contain a criminal offense, - entails the imposition of an administrative fine on citizens in the amount of one-time Up to twofold undetecrated amount of cash and (or) the cost of monetary instruments or the confiscation of the subject of an administrative offense.
Notes: 1. For the purpose of applying this article, the amount of cash and (or) the cost of road checks is recognized in excess of the customs legislation of the Customs Union to import (export) without customs declaration in writing.
2. Recalculation of cash, monetary instruments in the currency of the Russian Federation are made according to the course of the administrative offense of the Central Bank of the Russian Federation in force on the day of the day or detection of the administrative offense. ";
article 23.1:
a) in part 1, the words "part 5 of article 15.27" should be replaced by the words "part 4 of article 15.27";
b) in part 2 the words "parts 2 and 3 of Article 15.27" shall be replaced by the words "parts 2, 2.1, 2.2 and 3 of Article 15.27", the words "Article 16.7" should be replaced by the words "articles 16.4, 16.7";
in part 1 of article 23.5, the words "Articles 15.1, 19.7.6" should be replaced by the words "Article 15.1, parts of 1-3 of Article 15.27 (within the limits of their powers), Article 19.7.6";
in paragraph 81 of Part 2 of Article 28.3, the words "part 1-4 of Article 15.27," exclude;
in part 1 of article 28.4, the words "part 5 of article 15.27" should be replaced by the words "part 4 of Article 15.27";
part 3 of Article 32.11 shall be amended as follows:
"3. In order to ensure the accounting of persons in respect of whom there are decisions on disqualification that has entered into legal force is formed by the register of disqualified persons. The register of disqualified persons is carried out by the authorized government of the Russian Federation by the federal executive authority.
The registry of disqualified persons contains the following information: surname, name, patronymic, date and place of birth; The full name and identification number of the organization's taxpayer in which the disqualified person worked during the commission of an administrative offense, the position that disqualified person in this organization was occupied; Article of this Code, providing for administrative responsibility for committing an administrative offense; the name of the body that has made a protocol on an administrative offense; position, surname, first name, patronymic of a judge who made a resolution on disqualification; disqualification period; dates of the beginning and expiration of the period of disqualification; Information on the revision of the decision on disqualification.
The person is considered excluded from the register of disqualified persons after the expiration of the term of disqualification or if there is a federal executive body authorized to maintain the register of disqualified persons who have entered into force the judicial act on the abolition of a disqualification decision.
The introduction of information into the register of disqualified persons is carried out by the federal executive body authorized to maintain the register of disqualified persons, no later than three working days from the date of receipt of them a copy of the disqualification decree or a judicial act on the revision of the decision on disqualification.
The federal executive body authorized to maintain the register of disqualified persons, places the information contained in the register of disqualified persons on its official website in the Internet. The fee for access to the information contained in the register of disqualified persons placed by an authorized federal executive body on its official website in the Internet is not charged.
Interested parties are entitled to receive information for the fee contained in the register of disqualified persons, as an extract for a particular disqualified person or a reference about the absence of requested information. The provision of these extracts or references cannot exceed five working days from the date of receipt of the relevant request by the federal executive authority authorized to maintain the register of disqualified persons. The amount of fees for providing these extracts or references is determined by the Government of the Russian Federation. The form provided by interested persons of the specified extracts or references and the procedure for providing them with interested parties are determined by the federal executive authority authorized to maintain the register of disqualified persons. "
Article 18.
To make to the Federal Law of October 26, 2002 No. 127-FZ "On Insolvency (Bankruptcy)" (Meeting of the Legislation of the Russian Federation, 2002, No. 43, Art. 4190; 2006, No. 52, Art. 5497; 2007, No. 18, . 2117; 2009, No. 1, Art. 4; No. 18, Art. 2153; 2010, No. 31, Art. 4188; 2011, No. 49, Art. 7015) The following changes:
in Article 2:
a) paragraph thirty first after the word "responsibility" to add the words ", head of the debtor";
b) the age of thirty second after the words "legally meaningful actions" supplement the words "either inaction";
article 10 shall be amended as follows:
"Article 10. Responsibility of the debtor and other persons in the case of bankruptcy
In case of violation by the leader of the debtor or the founder (participant) of the debtor, the owner of the property of the debtor - unitary enterprise, members of the debtor's management bodies, members of the liquidation commission (liquidator), the citizen-debtor of the provisions of this Federal Law, these persons are obliged to compensate losses caused as a result of such a violation.
Violation of the obligation to submit a debtor's application to the Arbitration Court in cases and within the period established by Article 9 of this Federal Law entails the subsidiary liability of persons in which this Federal Law is entrusted with the obligation to make a decision on applying for a debtor to the Arbitration Court and submit such Applications, on the obligations of the debtor, which arose after the expiration of the period provided for in paragraphs 2 and 3 of Article 9 of this Federal Law.
If the debtor's statement is submitted by the debtor to the Arbitration Court if the debtor has the opportunity to satisfy the claims of creditors in full or debtor did not take measures to challenge the unfounded claims of the applicant, the debtor brings to creditors responsibility for damages caused by the excitation of bankruptcy proceedings or unreasonable Recognition of creditors' claims.
4. If the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of the controlling debtor of individuals, such persons in the event of deficiency of the debtor's property are subsidiary responsibility for its obligations.
It is not yet proven, it is assumed that the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of the controlling debtor of persons in the presence of one of the following circumstances:
damage caused by property rights of creditors as a result of the person or in favor of this person or approval by this person of one or more debtor deals, including the transactions listed in Articles 61.2 and 61.3 of this Federal Law;
documents of accounting and (or) reporting, the obligation to maintain (compilation) and the storage of which are established by the legislation of the Russian Federation, by the time the determination of the introduction of observation or decisions on the recognition of the debtor bankrupt is missing or do not contain information about the objects provided for by the legislation of the Russian Federation, The formation of which is mandatory in accordance with the legislation of the Russian Federation, or the indicated information is distorted, as a result of which procedures used in bankruptcy proceedings are significantly difficult, including the formation and implementation of the competitive mass.
The provisions of the fourth paragraph of this paragraph apply to persons who are entrusted with the responsibility of organizing accounting and storage of accounting documents and (or) accounting (financial) reporting of the debtor.
If the debtor is recognized as insolvent (bankrupt) as a result of actions and (or) the inaction of several controlling debtors of individuals, then such persons respond aggregate.
The person controlling the person, as a result of actions and (or) of whom the debtor is recognized as insolvent (bankrupt), is not subject to subsidiary responsibility, if he proves that its wines in the recognition of the debtor is no insolvent (bankrupt) is missing. Such a person is also recognized as innocent if it acted in good faith and reasonable in the interests of the debtor.
The amount of subsidiary responsibility of the controlling debtor of the person is equal to the cumulative size of the creditors' claims included in the register of creditors' claims, as well as declared after the closure of the register of creditors' claims and the requirements of creditors under current payments that are not redeemed due to the insufficiency of the debtor's property.
The size of the responsibility of the controller's debtor is subject to relevant decrease, if it has been proven that the amount of harm caused by the property rights of lenders due to the fault of this person is significantly less than the size of the requirements to be satisfied at the expense of this person.
5. An application for the involvement of controlling debtor to subsidiary liability on the grounds provided for by this Federal Law, as well as a statement on compensation for the debtor of the losses caused to him by his founders (participants) or its management bodies (members of its management bodies), on the basis of legislation The Russian Federation is considered by the Arbitration Court in the Bankruptcy Debtor.
The application for attracting a controlling debtor of a person to subsidiary responsibility may be submitted during the competitive production by the competition manager on its own initiative or by decision of the meeting of creditors or the committee of creditors, and on the grounds provided for in paragraphs 2 and 4 of this article, may also be filed by a competitive lender or authorized organ.
An application for compensation to the debtor of losses caused to him by his founders (participants) or its management bodies (members of its management bodies) may be filed during the bankruptcy proceedings, the external management of the competition manager, the external manager, the founder (participant) of the debtor, and during the competitive Production is also a competitive lender or an authorized body.
The application for attracting a controlled debtor of a person to subsidiary liability on the grounds provided for in paragraphs 2 and 4 of this article may be filed within one year from the day when the person submitted this statement learned or should have led to the availability of appropriate grounds for attracting subsidiary responsibility, But no later than three years since the recognition of the debtor bankrupt. In case of passing this period for a good reason, it can be restored by the court.
The application for the involvement of the person's controlling debtor to subsidiary responsibility cannot be filed after the completion of the bankruptcy proceedings.
If at the time of consideration of the application for attracting subsidiary liability on the basis of paragraph 4 of this article, it is impossible to determine the amount of responsibility, the court after establishing all other facts that having the importance of the facts suspensions the consideration of this application until the end of settlements with creditors is either until the end of the consideration of creditors declared to End of calculations with creditors.
Bankruptcy proceedings cannot be discontinued before the arbitration court of determining the requirements for the involvement of controlling debtors to liability. In the case of termination of procedural actions in the bankruptcy case, the arbitration court on its own initiative may suspend the proceedings in the bankruptcy case before determining the requirements for the involvement of these individuals to justice. The Arbitration Manager does not pay a fixed amount of remuneration at the expense of the debtor's funds for the period during which the bankruptcy case is suspended in accordance with this article.
Persons in respect of whom statements are filed for attracting subsidiary responsibility in accordance with this Federal Law, as well as to the responsibility in the form of compensation for the damage caused by the debtor, have rights and carry the obligations of persons participating in the bankruptcy case.
According to the results of consideration of the application for attracting controlling debtors to persons to subsidiary responsibility or statements about attracting controlling debtors of persons, as well as persons specified in paragraph 1 of this article, a definition is made to responsibility in the form of damages, which can be appealed. In determining how to attract these persons to subsidiary responsibility, the amount of their responsibility is indicated in determining the recovery of damages caused by the debtor - the size of the imposed losses. Based on the definition of attracting such persons to subsidiary responsibility (on damages) an executive list is issued.
Cashs, recovered from controlling debtors of persons involved in subsidiary responsibility, as well as recovery losses are included in the competitive mass.
The requirement to attract the person's control debtor to subsidiary responsibility after the establishment of a legitimate force is subject to implementation according to the rules of Article 140 of this Federal Law.
Attraction to subsidiary responsibility for the obligations of the debtor of the controlling debtor of persons does not impede the claims of the Decisions of the Decisions (participants) of the debtor on damages by the legal entity bodies on the grounds provided for in paragraph 3 of Article 53 of the Civil Code of the Russian Federation and adopted in accordance with it by federal laws, in terms of covered by the size of subsidiary responsibility. ".
Article 19.
Make to the Federal Law of July 2, 2010 No. 151-FZ "On Microfinance Activities and Microfinance Organizations" (Meeting of the Legislation of the Russian Federation, 2010, No. 27, Art. 3435; 2011, No. 27, Art. 3880; No. 49, Art. 7040) The following changes:
1) Supplement Article 4.1 of the following content:
"Article 4.1. Requirements for the Microfinance Organization
1. Members of the Board of Directors (Supervisory Board), members of the collegial executive body, the sole executive body of the Microfinance Organization cannot be:
1) Persons who carried out the functions of the sole executive body of financial institutions at the time of these organizations of violations, for which they were canceled (revoked) licenses for the implementation of relevant activities, or violations, for which the action of these licenses was suspended and the specified licenses were canceled (revoked) due to the confusion of these violations, if less than three years have passed since this cancellation (review). At the same time, under the financial organization for the purposes of this Federal Law, a professional participant in the securities market, a clearing organization, a management company of the investment fund, a mutual investment fund and a non-state pension fund, a specialized depository of the investment fund, a mutual investment fund and non-state pension fund, a joint-stock investment fund, credit institution, insurance organization, non-state pension fund, trade organizer;
persons in respect of which the term has not expired during which they are considered administrative punishment in the form of disqualification;
persons having a dismissed or outstanding conviction for crimes in the field of economic activity or crime against state power.
2. The current member of the Board of Directors (Supervisory Board) upon the occurrence of the circumstances specified in paragraphs 1-3 of Part 1 of this article, is considered to be retired from the day the appropriate decision of the authorized body or court. ";
2) Supplement Article 4.2 of the following content:
"Article 4.2. Requirements for founders (participants)
microfinance organization
1. A physical person who has an incomprehensible or endless conviction for a crime in the field of economic activity or a crime against state power is not entitled directly or indirectly (through persons controlled by him) independently or together with other persons related to the contract of trust management of property, and ( or) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of a microfinance organization, to obtain the right of disposal of 10 and more percent of the votes Voting shares (shares) constituting the authorized capital of a microfinance organization.
2. A person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or) of a simple partnership, and (or) of instructions, and (or) by the shareholder and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the Microfinance Organization, received the right to dispose of 10 and more percent of the votes per voting shares (shares), which constitute the authorized capital of a microfinance organization, is obliged to send a microfinance organization notice and The federal executive body on the securities market is in the manner and deadlines that are established by the regulatory legal acts of the federal executive authority in the securities market.
The federal executive authority on the securities market as part of its supervisory functions in the order established by it is entitled to request and receive information about persons who are directly or indirectly (through persons controlled) independently or together with other persons related to the principles of confidential property management agreements , and (or) a simple partnership, and (or) of the instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by shares (shares) of the microfinance organization, have the right to dispose of 10 and more percent of the votes per voting shares (shares) constituting the authorized capital of a microfinance organization.
If the notification provided for by part 2 of this article is not received by a microfinance organization or from the specified notice it follows that a person who is directly or indirectly (through persons controlled by him) independently or jointly with other persons related to the contracts of trust management of property, and (or ) a simple partnership, and (or) of instructions, and (or) with a shareholder agreement, and (or) other agreement, the subject of which is the implementation of rights certified by the shares (shares) of the microfinance organization, has the right to dispose of 10 and more percent of the votes in voting Shares (shares) constituting the authorized capital of the microfinance organization does not comply with the requirements established by part 1 of this article, the specified person has the right to dispose of the number of votes not exceeding 10 percent of the votes per voting shares (shares) that constitute the authorized capital of the microfinance organization. At the same time, the rest of the shares (shares) belonging to this person, in determining the quorum for the general meeting of shareholders (participants) of the microfinance organization, are not taken into account. ";
part 1 of Article 6, add paragraph 4 of the following content: "4) the inconsistency of the governing bodies, as well as founders
(participants) of a legal entity with the requirements of this Federal Law. ";
part 1 of Article 7, to supplement item 2.1 of the following content: "2.1) the inconsistency of the management bodies of the requirements of this
Federal Law; "
Article 20.
To make to the Federal Law of November 27, 2010 No. 311-F3 "On Customs Regulation in the Russian Federation" (Meeting of the legislation of the Russian Federation, 2010, No. 48, Art. 6252) The following changes:
1) Article 86 to add part 12 of the following content:
"12. Special simplifications specified in paragraph 1 of this article are not provided in cases:
if the authorized economic operator is being imported into the Russian Federation of goods, the sender or the seller of which is the legal entity registered in the territory, which is included in the approved by the federal executive authority authorized in the field of finance, the list of states and territories providing a preferential tax regime of taxation and (or ) not providing for disclosure and provision of information during financial operations (hereinafter - offshore zones);
if the payment of goods imported by an authorized economic operator to the Russian Federation is carried out through financial operations through offshore zones. ";
2) Part 1 of Article 162 shall be amended as follows:
"one. The risk management system is based on the effective use of customs resources to prevent violations of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs and counteracting violations in the implementation of other types of controls assigned to the customs authorities:
having a steady nature;
associated with evasion of customs duties, taxes in significant amounts, as well as with financial operations with residents registered in the offshore zone;
undermining the competitiveness of domestic producers;
associated with the failure of residents of duties on the return (repatriation) of foreign currency or the currency of the Russian Federation established by the currency legislation of the Russian Federation, significantly;
affecting other important interests of the Customs Union and the Russian Federation, ensuring compliance with which is entrusted to the customs authorities. "
Article 21.
Paragraph 4 of Part 1 of Article 13 of the Federal Law of February 7, 2011 No. Z-FZ "On Police" (Meeting of the Legislation of the Russian Federation, 2011, No. 7, Art. 900; No. 27, Art. 3881) Share as follows:
"4) In connection with the initial criminal cases and in the production of administrative offenses, as well as in connection with the verification of the statements registered in the prescribed manner and reports on the administrative offenses, the incidents, the permission of which is related to the police competence, request and receive at no cost of the reason for the motivated request of authorized police officers from state and municipal bodies, public associations, organizations, officials and citizens information, certificates, documents (their copies), other necessary information, including personal data of citizens, except in cases When the federal law establishes a special procedure for obtaining information, in the manner determined by the federal executive body in the field of internal affairs and the federal executive body, carrying out functions to develop public policy and regulatoryly regulated Just in the field of health care, to request and receive information about citizens who have received with injuries and injuries of violent nature either with injuries and injuries obtained as a result of road accidents, as well as citizens who have medical contraindications or restrictions on the driver's Activity; "
Article 22.
Article 29 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" (Meeting of the Legislation of the Russian Federation, 2011, No. 50, Art. 7344) to supplement part 4 of the following content:
"four. When changing the head of the Organization, the organization should ensure the transfer of accounting documents of the organization. The procedure for transferring accounting documents is determined by the organization independently. ".
Article 23.
Recognize invalid:
1) Clause 2 of Article 18 of the Federal Law of June 30, 2003 No. 86-FZ "On Amendments and Additions to Some Legislative Acts of the Russian Federation, recognition by the invisibility of individual legislative acts of the Russian Federation, providing certain guarantees to employees of the internal affairs bodies, control bodies for the turnover of narcotic drugs and psychotropic substances and abolished federal tax police bodies in connection with the implementation of measures to improve state administration "(meeting of the legislation of the Russian Federation, 2003, No. 27, Art. 2700);
paragraph Fifth Article 1 of the Federal Law of November 21, 2011 No. 329-FE "On Amendments to Selected Legislative Acts of the Russian Federation in connection with the improvement of government in the field of combating corruption" (Meeting of the legislation of the Russian Federation, 2011, No. 48, Art. 6730 );
paragraphs seventeenth - twenty-fourth paragraph 35 of Article 1 of the Federal Law of December 6, 2007 No. 334-FE "On Amendments to the Federal Law" On Investment Funds "and individual legislative acts of the Russian Federation" (Meeting of the legislation of the Russian Federation, 2007, No. 50, Art. 6247);
paragraphs Fifth and sixteenth articles 3 of the Federal Law of June 29, 2012 No. 97-ФЗ "On Amendments to Part One and part of the second of the Tax Code of the Russian Federation and Article 26 of the Federal Law" On Banks and Banking Activities "(Meeting of the Legislation of the Russian Federation, 2012 , № 27, Art. 3588).
Article 24.
1. This Federal Law comes into force on the day of its official publication, with the exception of the provisions for which this article has established other deadlines for their entry into force.
Paragraphs 3, 4 and 11 of Article 10 of this Federal Law shall enter into force on the expiration of one month from the date of the official publication of this Federal Law.
Paragraphs 1, 6, subparagraphs "A", "B", "D" and "E" clause 8, paragraph 13 of Article 10, paragraph 1 and paragraphs of the first - the third sub-paragraph "A" of paragraph 2 of Article 12 of this Federal Law, enter into force from January 1, 2014.
Paragraphs 2, 5, subparagraphs "B" and "G" of clause 8, paragraphs 9 and 10 of Article 10, paragraph Fourth subparagraph "A" and subparagraph "B" of paragraph 2 of Article 12 of this Federal Law come into force on January 1, 2015.
Clause 2 of Article 13, Article 20 of this Federal Law takes effect on the expiration of 30 days after the official publication of this Federal Law.
The president
Russian Federation
Moscow Kremlin
